HomeMy WebLinkAboutOC1969-0316 - ESTATE OF SMITH...............~*.~,
'-'.(!:~..'.
R CC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS·
INHERITANCE TAX DIVISION
IN YOUR REPLY PLEAeE
R1EP'I:R TO 37-195-8
NOTICE OF FILING OF APPRAISEMENT
j
RAYMOND L.SMITH Informant
In Re:Estate of ---=:;OL=IV.:.;ER=_W:..::AI,;=T:.:ER=:.:...:..:.S::.M:.:I:.:TH=-_
______...;.;W~A....;SH....;I,;,.:;.:OO~TO.;;..;N"'--County -File No.63-69-316
Dear Mr.Smith:
You a~hereby notified that the original
appraisement in the estate of 01iyer WIater Smith
has been filed in the office of the Register of Wills qf Washington
County on March)),196.9-.Said appraisement reflects'the
following valuations:
RealEstate _--'-lololQ"",~QoI.lOOoCol.l.LJoOOoQL.--
Personal Property __
Transfers _
Total ---,_---"'l!::.:O~,~O~OO=•..:=:OO~__
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 a~~rieved by an appraisement may
appeal therefrom as provided by law.
Date -=Mar=~c~h-=1l=..a.__=19.L:.6~9'---_
DATE OF DEATH:December 26,1965
Note:This is not a bill.
---Bi:C-3!l,.(6-67)
':O-.lMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SMITH,OLIVER WALTER
FILE #63-69-316
December 26,1965
SUMMARY
I.the unrl~rsigned
#6.3 Washington
FILE #63-69-316
the real and personal
opposite each item in
fl.EPOHT OF INHElUTANCR TAX APPRAISER
duly appointed Inheritance Tax ~ppraiser in and for the County of
,Pennsylvania,do respectfully report that I have appraised
property as reported in the foregoing return at the values set forth
the last column to the right in Schedules "A","B","C"and "E".
Da ted:03-11-69
12-26-65
IlP.POilT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for Washingt~m
Coun ty ,Pennsylvania,dCl "sT"'('tfull,Y report that I have allowed deductions in the amounts
claimed by deponent,exr"'pl itS to those items where a greater or lesser amount is set forth
in the last column to tJ~e r·i.ght in Schedule "F",which greater or lesser amount represents
the sum aUowed as a deduction.iJ~~AJ
Dated'03-11-62 ~'/J!IREGIST~R OF~
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$10,000.00 $10,OOO.~_·_$_
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
J oint-Held Property (Schedule E)
TOTAL GROSS AS~BTS
LESS nebts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
10,000.00
==1*,0~5=9=.00====._
8,941.00
10,000.06-
1,059.0~-
8,941.0~_
======:=
Valuation of life estates or
annuities .•.•....$----
ESTATE T~~ASSESS~mNTS ~------
CO~{PUTATION OF TAX
(::,)As evidenced by Charitable Exemption
Certificates issued by the Secretary
of Revenue.
3L\LANCE OF INHERITANCE TAX nUE ~---------------
Add interest at rate of 0%from
to $---------AMOUNT OF ESTATE TAX ASSESSED *_
Estate tax paid $__
BALANCE DUE *_
Add interest at rate of 6%fromto $_
TOTAL TAX BALANCE $_
PAID $
FOR USE OF REGISTER ONLY
Tax on $•__!')%t _
T ax on $10~!t_~...
<!'8 941 00 ._~~17'S.S2Taxon'.',.._~.__~_
T ax on $.__lFi%$_
Exemptions .__(::,)
Total Estate _
TOTAL TAX $_
Less tax previously paid $==~=========,===
BALANCE *_
Less ~%of tax if paid within
3 months after death $======1=
FOR USE QF REGISTER QNLY ADJUSTMENTS
NOTE:Where subse~uent adjustments are made to the above computation of tax by the
Register of Wills,for proper reason,same should be noted below,with short
explanation.
Will ~Administration \No Year
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
...o.~+v~..WN:,.1:'ER ..SMITH .
Deceased
Late of .CHARLEROI..
County of .....v/ASHINGTON.......... ..... .......... .................
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
"
...
t·
~..-BEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17 127
-COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE M~9.b.::p"!9..99..
COUNTY W.~~h.?::.~.&~_!?~.
FILE NO 9).::Q.~).+..9 .
Whereas,.QUy.~r w.~~.~~$~~.h late of 9..~:!~.~?~.
in the County of .w.~.~.h.~~.Q:n.Commonwealth of Pennsylvania,having died on
the ?9.~.h day of p..~.C?~~~!.19.A?,seized and possessed of an estate
subject t.o Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.w.~.R.!9.~n~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 l1fe 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.
Unit Appral,ementDe,crlptlon of Auet Value,Made for Inheritance
Tax Purpo.e,
$
REALTY:
All that one-half interest in and to:All that certain tract of
land situate in Fallowt'ield Twp.,Washington County,Pennsylvania,
being more fully described in Deed Book 712,page 670.Subject
to an oil and gas lease granted by Jackson Carson to Thomas L.
DalY.May 28,1189;said lease is now held by the Manufacturerf s
L~ht and Healt Company.4 is erected thereon a two-storyhere
frame dwelling and barn.10,000 00
~
Total 10.000 00
WASHING'IDN.......................County.
---------
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
OLIVER WJiLTER SMITH
Deceased.
Late of
CHARLEROI ............................................................................................................
Date of Death,.:P.~~.~ml:?~.r.~.9.,.+..99..5....
Appraisemel!t Docket Vol.,2.7..
Page,19.5.~.e N o..63..~.~31.6..
Filed ill Register's Office,~..c:h ;J.J..".19.9.9 .
Am<Junl of tax due,$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appraisement,
Appeal f"om Appraisement,..
Entered and charged,..,
/
F'l11n ,,"0.RCC-62 (12-66)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 16,1961,
EF'FECTIVE JANUARY I,1962.(FILE IN DlJPUCATE WITH COPY OF WILL ATTACHED),t2-(p~-Jlb
OFFICE OF THE REGISTER OF WILLS
County of Washington .
...,~~Y.D:19~4.J..~~~.q of ..R.D.•.#2,.Box..270.~.Charleroi,..Pa .
(Name)(Address)
being duly Sl.IZOrn .according to law,deposes and says that he is the .inf9J1Rcimt _
(Exec.,Adm.,Legatee,Etc.)
of the estate of O~iv_er Walte.r Smith.._whose last residence was _R.'!.JJ.'!.{t~.'-_J~.Q~~lQ.s .._
(No.)(Street)
Ch~1;"l~x_Q_:i._'-__.fg_!..deceased,and that the whole of the estate of said decedent,who died _J;~g~_eID.he.I:__2_6~1965
(City,Borough or Township)(Date)
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANGES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
ALL that one-half interest in and to'.
Real Estate •Estimated
ALL that certa1n tract of land situate in Fa11owfie1d Value
Township,Washington County,Pennsylvania,bounded and described $10,000.00
,
as follows:BEGINNING at a stake in the center of the road,
~y •?Q O F.~~t 71:),,~from a no~t at the corner of land of
Elizabeth File:thence by land of Elizabeth File North 46°West
25.66 perches to a point in the center of the road:thence North
78°45'West 3.15 perches to a point in the center of the road;
thence South 74°30'West 13.22 perches to a point in the center
of the road:thence South 70°45 'West 10.91 perches to a point
in the center of read:thence South 85 °15.'West 8.87 perches to
a point in the center of the road:thence by land of R.F.Sick-
man and Ellen Winnett,North 2°30'West 58.42 perches;thence
,
~...,~t..nO 1 Il'WP-~t 61 6 nerches to corner of land of Simon Rider'
thence North 61°45'West 58 perches to a post::thence South 79 °
45 'East 40.12 perches to corner of land of Henry Rider;thence
.?OO 10'WP~t-111 n?,1-to a nnint-in the road'thence
~y ,4RO WP~t 1 2 ~~..t..to the n1ace of be2innin2~containin~
40 acres.more or less.EXCEPTING AND RESERVING from the above
described tract of land a parcel of land containing 13.112 acres
as described in the deed from the said pa~ty of the first part
to Anna G Rider of record in Washington County.Pennsylvania,
no~r1 'Rnn'IT 71?n::lC7P n70 SUBJECT to an oil and gas lease granted
I A .....
bv Jackson Carson to Thomas L.Daly,May 28,1889;said lease is
now hpJ d by 'Php •,.,~T.i~ht and Heat Comnanv.There is
erected thereon a two-storv frame dweliliin2 and barn.
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 numb~r and the exact name or names in
which the account is registered.
Jointly Held Property Estimated,-.'.Value
r--r
None ~.
None -...
.
.
.
Transfers within TWO YEARS Prior to Death
None Nnnp
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 or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE
forth this fact.)DECEDENT
Bessie J.Smith Mother Yes Std Juris Residue
R.D.#2
Box 270
9har1eroi,Pennsylvania 15022
-
j
'~~---,-~.-,,-~------""I
I .,..<"-
~ESIDENT-DECEDENT DEBTS AND'DEDUCTIONS CLAIMED-.,.
NOTfj.-JList first five items in the spaces so provided,observe notations thereon,and instructions.
DEBT OR CLAIM NATURE OF SAME .,AMOUNT THIS COLUMN
Harold Schrock Funeral iKEGISTER ONLY
Home Funeral expenses paid $994 00 $
Family exemption (will not be allowed unless
d,ecedent died residingwith a spouse or children.)
Notarv Public Administration Expenses *?on
.Woodward and Bassi Counsel fees *nO 00
Fiduciary commission *
I
OTHER DEBTS AND CLAIMS
(*)See Note below
Russell Marino,Paye'e '.Filing of Inheritance Tax Form 3 OC
-,
,-
,
Total ~1,059 O(
Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission oi'debt is greater
or less than the estimated amount claimed and allowed.'.:~~r-['~rman~'
.~.*.l?*..f~?,..~.C?~.~~.q ~.
(Street,Number)
.Ghcp::~.~~Q.i,,..~~qn~Y~~~p;i,~..1-.~Q?:Z.'.
(City or Town and State)
~
Having been duly swOr~ing to law,I do hereby c;rtify that ~above appraisement is made in conformity with law on this
..................~.'-.....dayOf .....~~A:7...:.;o ...~~y·/7:45:f-
In tho mnt that any futu,.;ntm,t ;n thi,"t.";,".n,f..,oo ;n~~~:;~~~:=:;z;.:.::::::;~'=:
expiration of any estate for life or for years,the Commonwealth hereby expl'essly reserves the right to appraise and assess transfer'inheri-
tance taxes at the lawful collateral rate on any such future interest.
EG STER OF
I,the undersigned duly elected Register of Wills in'and for.•.' ".~_.County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amou claimed by deponent,exce as to those ite here a greater or lesser amount
is set forth in the last column to ~,he right in said schedule above,which greater or less a~h allowedr~s a deduction.
Dated:~~..~/~9.~.?,-... ,"
Register 0
I
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..\
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Fonn No.RCC-62 (12-66)
"Will lAdministrationSNo "Year ..' .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
.Q:t.;i.~~~..W~lte;r..smith .
Deceased
"
:Late of Bo.rough..Qf..Cba.t:le.t:oi .."--,,
County of ..~~s..J:1ft..~g~on~.
.c
t ,J .~~u",;),
·c",
1
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:,~'~.'
)
Commonwealth of"Pennsylvania.~'.~-.
~"'--~.....-
REPet¥i.r/AND:.APPRAISAL.'-.'---'
,.)
u
Woodward and Bassi
Attorneys at Law
701 McKean Avenue
Charleroi,Pennsylvania 15022 I
,',