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Home My WebLink AboutOC1969-0268 - ESTATE OF SPERNAKRCC-SI (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT }\",ARY BRADY IN YOUR REPLY PLEA•• R....R TO 37-191-7 In Re:Estate of --'J:..::OS=EP=...:;H~$'.:..P=ERN=AK:.=::...._ ____..:.:W=.::AS~H~I~N~G_=:'lD~N~County -File No.63-69-268 Dear Mrs.Brady: You are hereby notified that the original appraisement in the estate of Joseph Spernak has been filed in the office of the Register of Wills qf Washington County on December 18 ,19-22.Said appraisement reflects the following valuations: Real Estate _-'--=-1,1.,;.O:::.;O::.:O~.~O;.=:O _ Personal Property ~3~OO~.~5~O __ Transfers _ Total -.=1"'",.l.30~O~.L.5'-==O'---- As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from date of death,interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Dat e --::D:::.;e::.:c::.:e~m~b:.;:e;=.r__=:::1.:::.8.z..,....:1=-9~6::...9'--__ DATE OF DEATH:February 22,1969 Signed Title a). W.R.CHANEY,'RAISER ...",.~R, Note:This is not a bill. ESTATE INSOLVENT CC-39 (5-68) COhl.MONWEALTH OF PENNSV(.VANIA TRANSFER INHERITANCE 1"AX RESIDENT DECEDENT SUMMARY l.:state of SPERNAK,JOSEPH (Last Name)(First Name) DATE OF DEATH __2-_2_2_-_6_9_FILE NO._63_-_6_9-_26B (Initial) REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washingtm Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E". 12-1B-69 02-22-69 Dated:____..=...c'--'=~~_ REPORT OF THE REGISTER OF WILLS 12-1B-69Dated: I,the undersigned duly elected Register of Wills in and for Washington County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",whic greater or les amount represents the sum allowed as a deduction.\ 1,40B 43 1,300 50 te Insolvent $1.000 00 100 '50 1.300 50 1 L.OB l...1 Esta VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $IJ..9Q~00 $-+__ 300 50 CLEAR VALUE OF ESTATE INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Propt'rty (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE Fl Valuation of life estates or -=1= FOR USE OF REGISTER ONLY Tax on $---------4-- Tax on $----------f-- Tax on $---------4--- Tax on $---------4-- Tax on $---------4-- Exemptions========F==Total Estate -4-__ TOTAL TAX Gi>5% 10% 15% * COMPUTATION OF TAX $------~-- $------~- $------~- $------+-- $------~-- $--1.__ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death ::::::::::::t=== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from_____to $----J AMOUNT OF ESTATE TAX ASSESSED $-------lL- Estate tax paid $---lL.- BALANCE DUE $-----ll_ Add interest at rate of 6%from t= ------Ito-----$--------4 TOTAL TAX BALANCE $--------4PAID$-' FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same Should be noted below,with short explanation. Will { Administration ~No.year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF JOSEPH SPERNAK Deceased Late of MONON.GA.~LA County of WA~1:fI.WG:'I'O:£II... lll.... Commonwealth of Pennsylvania REPORT AND APPRAISAL '," ~ Fonn RCC-'2 DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS.. HARRISBURG,PENNA.17 1Z7 ' COMMONWEALTH OF PENNSYLVANIA>.. RESIDENT INHERITANCE TAX APPRAISEMENT DATE ?~.~.~~~.~:.~?'.~.?.?.?.. COUNTY ~':I:.~~.~.~.~.?!.l... FILE NO...§.?:..§.9.:.?§.?.. Whereas,~g.~.~pJ}?p.~.r.P.-.~late of !1.9.l}.9.P-.g.a,.h.~.~.. in the County of W§,.§h.i.pgt.oo,Commonwealth of Pennsylvania,having died on the ??P-4 day of F..§b.r..'!Jar.y 19..6.9 ,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,w..~.!.?:.~.9.~.l}~.y.,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for Ufe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Description of Allet Unit Values Appraisement Made for Inheritance Tax Purpot.s $I---:~::-==----------------------------+-----IJ-----+--IREALTY: All that certain piece or parcel of g round lying and being in the second Ward of the City of Monongahela, Washington County,Perm sylvania,and Being the same premises which Francis Joseph Spernak and Florence C. Spernak,his wife,by deed dated October 18,1967 and r rcorded in the Office of the Recorder of Deeds of Washington County,Pennsylvania in Deed Book Vol.1268, page 15.~anted and conveyed to Joseph Spernak. PERSONALTY: Statesman National Life Insurance Company -refund on 1,000 JO ~Health and Accident Insurance. 1952 Chevrolet Sedan Texas American Syndicate Participating Certificat Estate Insolvent 14.50 185.00 100.00 1.00 300.50 Total 300 )0 1,300 50 form~~~~hbl:~::l:h~w~~C<l()rd!"ill~:.~a~o~~:~;.•••:~ti::~£i77:r~e?en.~Is~1~V~ .....fliJ /r ,~~~\.:~~p.r~~.~~..iii Number and s~· .............&-/1 ..I~,Penna. (Post Oftlee) I . WASHINGTON...County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of JOSEPH SPERNAK Deceased. Late of MONONGAHELA Date of Death,F.e.hrua.ry ZZ.,19.69 . Appraisement Docket Vol.,.3.7.~. Page,1.91.':~7 No 63.~.69.~2.6.8.. Filed in Register's OfJice,p.(3,9..(3,mp.~.r.l.$.19 6.9.. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote about Appra.isement, Appeal ft-om Appraisement,. Entered and charged,. ~ ~ .. WILL OF JOSEPH SPEm~k~. 'I:' I,JOSEPH SPERNAK,W~dower,of Monongahela,Washington ::County,pennsylvania,having full legal capacity in the premises, "do hereby make this my Last Will and Testament,hereby revoking and making void any and a~l Will~by meat any time heretofore made,in manner and form as follows: 1.I direct my Executrix,hereinafter named,to pay ,all my just debts,'funeral expenses,and the expenses of the'ad- ",mi,ni tration of my estate as soon after my'decease as may be proper' and expedient.' 2.All the rest and residue of my estate,both real and personal,and wheresoever situate,or found,of which I may die seized or possessed,or to.Mhich I may be entitled at the time of my decease,and remaining'after the payment of the several items set forth in the preceding paragraph hereof,I will,devise and begueath unto my daughter,Mary Brady,in fee simple and ab- solutely. 3.I hereby appoint my daughter,Mary Brady,to be the Ex~cutrix of this my Last Will and Testament. IN WITNESS WHEREOF,I have hereunto set my hand and seal to this my Last Will and Testament,thi~Jl,J1/~,'day of A 0October,in the year of our Lord,One Thousand,Nine Hundred and Sixty-eight (1968) ~_~.l.'J;?V ,~--r-·-?-~k //;:Jos,ph Spernak v/ The foregoing Instrument was signed,seale~,published, acknowledged and declared by Joseph Spernak,the Testator above named,as and for his Last Will and Testament,in the presence ,of us,who,at his request,and in his presence,and in the presence of each other ,have hereunto subscribed our names as witnesses thereto. r.' 1\ffi~nutt (@f iExerutnr (@r 1\bmtutstrntnr t;tutr nf 'rllll5yluulliu.t lUI: <nnullty nf BU5~ill!ltnll \ all b f d . d h'Notarv Public . d f 'dPerson y e ore me,the un erslgne aut orlty,a J m an or Sal County and State,appeared ~~E.¥.~E.~.?:y..l...who,being duly sworn according to law,deposes and says that she is the executor Of{.~~k~~kof the estate of ~Q.e~.R.~§R.~.BN.~K,deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of...J..Q.§.~p.h S.p..e..t:nak , deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above named Executor A1im~~ Sworn and subscribed before me this.....~..~.!:h.:...l \:\..~\.. 't~~.daY :~:~Qg:=:~~~]~t~~~~~;~~~~..IiT:;::x~;~r~-····_· Q.'::'':';-I ,blfcT'" ~~!'!t 1.An inventory must be filed within three months after appointment of personal representative. i1",-Jf'2.A sup~lemental inven.tory must be filed within thirty days of dis~o~ery of addition~l assets. :::~~~3.1 Origmal and 2 CopIes and 2 RCRI-34,Under $10,000;1 Ongmal and 2 CopIes and 2 RCRI-33,$:,l'.$S Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-.f~'Jl~'"cluding Copy of Will and copy of Federal Estate Tax Return..Joseph L.Hoffmann I ..''l1'~.Jt REFERENCE FOR ADDITIONAL COPY Attorney at Law"""~~"'..t:~~/Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 142 W.Main Street:;t~..oaongahela.,Pa..15063 it 3Juututnry nub .l\pprnistmtttt of the goods and chattels,rights and credits which were of g,'.9.§.:§gg §.R~~~.l ..;Jate of ~9.g9..~g.9:h§.J:!?-..t .. Washington County,Pa.,taken and made in conformity with the above affidavit. DOLLARS REALTY:ALL that certain piece or parcel of ground lying and being in the Second Ward of the City of Monongahela,Washington County,Pennsylvania,and bounded and described as follows,to-wit:BEGINNING on the Northern side of Main Street at the Southwest corner of property of Max Underwood (formerly of Emeline Keys);thence,extending by land of said Max Underwood,North 51°3D'East,a distance of 22.17 feet;thence,North 30°30'West,a distance of 1.33 feet;thence,North 48°IS'East,a distance of 117.8 feet to the property now of the Italian Citizens of America,Inc.;thence,by said property of the Italial Citizens of America,Inc.,North 38°30'West,a dis- tance of 20 feet to,the property now or formerly of I.M.Butler;thence,by said property now or formerly ofI.M.Butler,South 46°30'West,a distance of 86.~3 feet;thence,South 51°30'West,a distance of 53.17 feet to Main Street;and thence,along the Northerly side of said Main Street,South 38°30'East,a dis- CENTS tance of 19.80 feet to the place of beginning;acCOrdifg II •.; '--' /. ~~ r .......~~~"'~...."vd "OQ NOJ.~)NIHSVJA ~0~5111;\\.:10 trHSI~3t1 , ~l::.~ ONIUVrl 113SSntl i ~l::...~~~t ~~ES II U~9 nON 69,~~;;;. \0 "'~0 ~~'0 :,1 I ":j "'d ~ I ....••,J ~ri/+-,~.....,.. '. $1,000.00 14.50 185.00 ... 1952 Chevrolet Sedan Texas American Syndicate Participating Certificate No.1130 (being liquidated by trustee) 100.00 $300.50 Realty Personalty Total Assets Mononga.hela,Pennsylvania Dated:October 28,1969 $1,000.00 300.50 $1,300.50 ...,"'" FOO1n"No.R;Ct.62 (2·64)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000.UNDER SECTION 701 OF ACT OF JUNE 16.1961,J EFFECTIVE JANUARY I,1962.(FILE IN DUPUCATE WITH COPY OF WILL ATTACHED) OFFICE OF THE REGISTER OF WILLS ", ". County of ..W~$fI.J;ij(:;:J:QR . .~~.X:¥..~~~.~l;',of 6.q ~..~;-~.C!¥.~~l;1~.'..~C?X:~.~~~hE?~.O;~.;p.~~.'..+?O 63 , (Name)(Address) being duly ~~~E..~.according to law,deposes and says thatSle is the _.__~_~~.~~.t..!:J~.._ "(Exec.,Adm.,Legatee,Etc.) of the estate of !Q§}~~!?!i__§_~~_~~~!...---.whose last residence was .__.§g_Q.__)?'!:§,_9-Y ~§'Jl§_I • .__. _ ,(No.)(Street) ~~!?-_~~_q~E:~!_~!.~~_:._~.deceased,and that the whole of the estate of said decedent,who died _f-~b.._..22_,l9.6.9 , (City,Borough or Township)(Date) consisted of:Jose"-.L . •..r-.r.'"~~n -"Vl'!.ley at .~alta"J.l..\1REALPROPERTYltt-'t7.I.rain Street L l.ononga,hA1ll:.p,,,"..,..~ REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANGES UPON EACH PARCEL AT Dl:ATH 0F DECEDENT~ WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate ALL that Estimated.'Valuecertain-piece or parcel of qround lvinq and beinq in the Second Ward of the City of Mononaahela.Washinqton Countv.Pennsvlvania.and bounded and described as follows to-wIlt: BEGINNING on the Northern side of Main Street at the Southwest corner of property of Max Underwood (formerly of Emeline Keys); thence,extending by land of said Max Underwood,North 51°30' East,a distance of 22.17 feet;thence,North 30°30'West,a dis- tance of 1.33 feet;thence,North 48°15'East,a distance of 117.82 feet to the property now of the Italian Citizens of America,Inc ; ,. thence by said property of the Italian citizens of America,Inc., North 38°30 West,a distance of 20 feet to the property now or formerly of I.M.Butler,South 46°30'West,a distance of 86.8~ feet;thence,South 51°30'West,a distance of 53.17 feet to Personal Property Statesman National Life Insurance Company ...refund on Health and Accident Insurance .At,14.50F..#'7'.., ...,~VCashonperson....185.00 1952 Chevrolet Sedan 0:"-/~I)100.00 "r,:.Certificate No.~Texas American Syndicate Participating 1130 (beinq liquidated by tr&stee)1.00 /:;111 L .so O.{6 NOTE:You may expedite the processing of this return by filing with it,and as a part of the return, letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the decedent as of the date of death,Such letters must be signed by a responsible officer of the financial institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of account,account number and the exact name or names in which the account is registered. Jointly Held Property Estimatcit ..Value , None O.(W~,-,-'.~ Transfers within TWO YEARS Prior to Death Nnnl=>o 00 , That at the time of death there was no safe deposit box registered ih decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT None - BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF(State full names of all.and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest,vested,contingent orotherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT Mrlr'1.7 .....-"600 Bradv Lane.n ·l.li-l=>r Vl=>~H!,..,f-;,,-o...... MononQahe1a,Pa.15063 - - . I , ~. Main Street;and thence,along the Northerly side of Main .:~S-treet,South 38°30'East,a distance of 19.80 feet to the place of beginning;according to a survey thereof made by L.W.Provost,Registered Engineer,N9.1211,on March 15, 1965.ALSO,the free and uninterrupted use,liberty,and privilege of and passage over and along a 9 foot alley or right of way located 20 feet,more or less,West of the property hereinabove described and hereby conveyed,and leading from the Northern side of Main Street in a Northerly direction,a distance of 140 feet to property now of the Italian Citizens of America,Inc.,and thence along said latter property,of a width of 8 feet,a distance of 20.20 feet to the line of the property hereinabove described,and being in accordance with the said survey of L.W.Provost, Reg.Engineer No.1211.EXCEPTING AND RESERVING herefrom and hereout,however,the right and privilege of laying a pipe to draw from well now sunk on the property described above to the adjoining property of Max Underwood (formerly of Emeline Keys).ALSO the privilege of using water from the well situate on the property now or formerly of I.M. Butler adjoining the property hereby granted.BEING the same premises which Francis Joseph Spernak and Florence C. Spernak,his wife,by deed dated October 18;1967,and recorded in the Office of the Recorder of Deeds of Washington County,Pennsylvania,in Deed Book Vol.1268, and conv'eyed to Joseph Spernak.Unimproved. Sold to raise money,for payment of debts $1,000.00 RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED' NOTE'-List first five items in the spaces so provided,observe notations thereon,and instructions Funeral expenses paidL.M.Frve ~--.:D=E=B..::.T_O::.:R:.:--.:C::..:L=.:A.::.:I=M=--_--",,--_.--------=-N.:.::A.::.:T=--U=--R::.:.E=-O.::.:F=--.::S:.::.A=.:M.::.:E=--,-----,_.:.::A.::.:M:.::.:::..O..::U..::N.:.::T.----toTHIS COLUMN KEGISTER ONLY $1,047 00 $ Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Josenh L.Hoffmann Administration Expenses * Counsel fees * h2 nn 75 00 Fiduciary commission * OTHER DEBTS AND CLAIMS (*)See Note below Insurance on property 15 00 county Treasurer 1969 County taxes 30 78 Marie Doty,Tax Collector 1969 City and School taxes 132 ~8 Ray Gaber Account vs.decedent 6 97 Kurtz Monument Co. St.Anthony's Church Grave marker Masses 14 PO 25 PO Total 1,408 ~3 Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission or debt is greater or less than the estimated amount claimed and allowed.\"\.,'•. Subscribed and sworn to before me this ,2.8:th............~>'"~~'ll!~~'.~~cutor-Abl~~' ........................day of 9.G:t:Qp~.r.t ,19.6.9.E?0.0 ..:t3xP,<lY...Li3.n~" . .......~~.T'rv"t E .·· W ·'Er;;;;N'Z~'".'.~""u";;;'~'bii~""""'"(StreetNumber)~N.9,~;,~~1~Mo.nQo..gahel.a P.a 15.06.3 . ~onongahela,Washington County,Pa.(City or Town and State) My Commission Expires In the event that any futul'e interest in this estate is transferred in possession or enjoyment to collateral ei's of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to apprais and assess transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. .iiegi~i~;~f wiil~~. REPORT OF THE/1RfGIST OF I,the undersigned duly elected Register of Wills in and for...f:W..... ../I.{)o-o-~ report that I have allowed debts and deductions in the amounts claimed by deponent xce is set forth,in the last column to the right in said schedule above,which greater or Ie l' Dated:,,·~...J.~.,...i~L-l......... l ,~, " ,,Form No.RCC-62 (2-64) WillAdministration INo year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF !J:QS.~.~I;I..S.l?~.~M,. Deceased Late of .Monongahela . County of .WSl-p.:q.:!.nSrton... Commonwealth of Pennsylvania REPORT AND APPRAISAL 30neph L.Hcff:~~nn Attorney at r,' a~2 Tl.ri~ain S~.....t luononaahela,Fa.1606a