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Home My WebLink AboutOC1969-0426 - ESTATE OF PORTERRCC-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT GELNN E. PORTER IN YOUR REPLY PLEA8E REP'IER TO 37-205-3 In Re: Estate of ______ D~A!.!.V.!..;I:!D~E::::•--=.P.:::@~R:.=:.TER=------ ____ ...:W.:.:;;A::S..:..:H=IN:.:.:G::..:T:.=;O==.N _____ County-File No. 63-69-426 Dear Mr. Porter: You are hereby notified that the original appraisement in the estate of Davide E. Porter has been filed in the office of the Register of Wills qf Washington County on April 24 , 19_2.9. S'aid appraisement reflects the following valuations: Real Estate __ ~------------~-------- Personal Property _______ ~2~8~,~2~5~2~·~4~6~- Jt. Held ~-------~s~,...£9..t...39L.J.!..oi3~5- Total ________ ~--..t...37~· ·~1~9~1~·~81~- 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. Date ____ ~A~p~r~i~l~2JLL,~l~9~6~9 ___ _ DATE OF DEATH: March 4, 1969 Note: This is not a bill. RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SUMMARY RESIDENT DECEDENT Estate of PORTER (Last Name) DAVID !. DATE OF DEATH_...:::.3-_4.:_-_6_:_9 __ FILE NO. 63-69-426 (First Name) (Initial) REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Waeb ington 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". Dated: __ ___,0=4=---=24::L.--!6~9~---- 03-04-69 REPORT OF THE REGISTER OF WILLS 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 Schedulle "F", which greater or lesser amount represents the sum allowed as a deduction. ___(J Dated: 04-24-69 . ~L.L< ~~ REGISTR OF WILLS INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or $ 28,252 46 6.222 18 34,474 64 4.624 18 29.850 . 46 annuities ............. o o ••• ~~ $------1--- ESTATE TAX ASSESSMENTS $ ----:-----.___-- $ $ ______________ +-_ 28,252 46 6.939 35 37,191 81 4,624 18 32!1567 63 FOR USE OF REGISTER ONLY COMPUTATION OF TAX Taxon$ _______________ ~--- Tax on $ ___ ..,..3:2~ .• ...,·Si~6..1...7 .• !!..::6~)3~-- Taxon$---------------~-- Tax on $ ---------------+---- Tax on $ --------------+---- Exemptions=======*=== Total Estate -----------___J>---- TOTAL TAX Less tax previously paid BALANCE Less 5% of tax if paid within 3 months after death ~ 0 10% 15% * $ $ $ BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from ________ to ______ _ $ $ $ $ $ $ 1,791 122 I 52 s~ AMOUNT OF ESTATE TAX ASSESSED $ ____ ___, __ Estate tax paid $ ______ _J.. __ BALANCE DUE Add interest at rate of 6% from ------t10------- 1.954 06 (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. $ __ ___,1=6=2--~-1-=84=- $-----~---- $-------~---- $-----~~- TOTAL TAX BALANCE $ ----------+---PAID $ ________ _L __ _ 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. IN THE Year ........... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF DAVID E. PORTER Deceased Late of . . . $J>E:E!t$ :SOI\Q®IL . County of . Wll.$li:[IIJG'I'ON Commonwealth of Pennsylvania REPORT AND APPRAISAL DATE ....................... APt~.+. ..... ?J+.:~ ...... J:9..9..9 ............... . • . -DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TA~, , APPRAISEMENT COUNTY .......... ~=···.W.:?-.~h_~g_1,9.!t ........................... . BUREAU OF COUNTY COLLECTIONS ' ~ HARRISBURG, PENNA. 1 7 1 2 7 FILE NO ................. ~~.:.~.~:4.~.?. ..................................... .. Whereas, ................................. ~.Y..~4 .... ~.~ ..... P..9.r.~~.r. ................................................................. late of .......................... ~.P.~~F-~ .... 1.3.<:>!.<:>.~~ ................................. . in the County of ............................... Wa~.hingt.on .................................................................. Commonwealth of Pennsylvania, having died on the ............................. 4. .... t.h ................................................. day of ......................... ~.~ .................... : ........... 19.§.~ ..... seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, .................................. W.~.~.~ ..... Qh~f?.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 life 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 Appraisement Description of Asset Values Made for Inheritance Tax Purpoaes $ PERSONALTY: Porter Finance Corp., 100 tihares, common stock 10,000.00 Citv Finance Cop. of Donora, Savings Certificate 3,,000.00 Porter Finance CorP •• Savings Certificate 12,000.00 Porter Finance Corn •• Savings Certificate 3,000.00 Porter Finance Corp., Savings Certificate, Int. Check 152.50 Porter Finance Corp., Savings Certificate, Int. Check 99.96 . 28,252.46 28,252 46 JT. HELD: Cit:v Finance Co:pp.,of Waynesburg, 10 shares common,· .. ' in the names of David E. Parter & Glenn E. Porter 5.0C .. Citv Finance Corn of Wavnesbur£. 70 shares 6% cumulative. preferred in the names of Davied E. Porter & G!enn Porter 3 ,500.0C Pittsbur£h ~ational Bank, Checking Acct. in the name of David E. Proter and Glenn E. ·Porter. 5,434-3~ (Glenn E. Porter is not Joint owner of Acct. Gle~ 8,939.3' 8,939 35 had nower of Atty. only. The acct was Jt. Held with David E. Porter and his wife in 1960. She is deceased) Total 37,19 81 ronn~;·;::~hb:: ::rh:.w""' 4~~~~: ~.~ o~·~~:~%;~~~:~···~~ ~? ppra1ser ~~~.~~2 . ........................ ...... .......... . .......... . ........................................... •(Numbe Street) ........ -..... ~. ................................. , Penna . ( Oat Off!ee) I I I I I WASHINGTON .................... County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of DAVID E. PORTER ······-··················· ····························-··-·························· ······································· . Deceased. Late of SPEER BOROUGH Date of Death, .............. ~-~h .... 4.~. ... ~9~.?. .................... .. Appraisemel!t Docket Vol., ........ : . .3..7 ................................. .. Page, ... 205~.3. ....................... No ..... ??.::::.§.?.:4~.?. .......... .. Filed in Regist.er's Office, April 24.,19 9.9 Amount of tax due, $ ..................................... : ............................ .. DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, Appeal fyom Appraisement, Entered and charged, ,, ~~,~J~\~~~~~!~~~~f;i#'i#;\$}.';ii~*TI~~!~~~#:~lll:%~~~,~~~~,~;~~;!(~~"~~~r~ I , . '· ~ ' ' ...... ..... ··-····· '• ; ~·· •.,, LAST WILL AND T~STA~SNT I, D/i.VID E. PORTER~_ of the ~ity of Washington, Washing- ton County, Pennsylvania, b~ing of sound and disposing mind and memory, do on this, the 12th day of January, 1950, heteby make, publish, and declare the· following to be mv Last Will and Testa- me::1t. l. I revoke hereby any and all Wills, Testaments, and Codicils by me at any time heretofore made. ') .... I nominate an~ appoint my son, GLENN E. POaTER, to be the h'xoc·ut o'~ of tl1~ -· .s...J '-" v ..!.. "" ..LU, rEy Last Will and Testament, and I direct that he be. permitted to serve without bond. 3. I direct that my ~;x:ecut.or promptly pay from out of the proceeds of my estate, all of my just debts, including the expenses of my funeral, and the costs of ad~inistration. 4. I give, devi~e, and bequeath all of my property, whether the same be real, personal, or mixed, unto my wife, LTJCY I'·;;. PORTER, in fee simple forever. 5. In the event t~at my wife aforenamed should have predeceased me, or in the event that we should meet our·deaths in a coffi8on disaster, then I give, devise, and bequeath all of my orooertv, whether the .1,. ..1. " same be real, personal, or Elix:?d, unto POFfi' E~, in fee s irnple 5. In the event t~at my son aforena~ed should have all of my property, ~hether t~e same be real, personal, or mixed, to my ~ra~~~blil~rP~ ~~ eaual shares. a-__ ...... \.,.. ---·-l..-._._ ' -- this 12th day of January~ 1960. David :::. Porter fl "' /~' lU / .. _ _.,....-- t/~ fi i\ffi~uuit ®f fxrrutnr ®r i\bministrutnr t;tatr nf Jruusyluauia. ~ ss: C!tnuuty of Basqiugtnu \ Personally before me, the undersigned authority, a ............ N.9.t.att .. .f.u.'Ql.i.!:r ........................... h ••••• in and for said County and State, appeared ............ G~ ... ~ ...... f.QR-:J:~ ................................................................................ who, being duly sworn according· to law, deposes and says that he is the executor~ of the estate of ....................................... llAY.ID ... E ...... P.ORTER. ......................................... deceased, that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of.. ............................................................................ , 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 ~ .,; :~:.:;: ;'.·. ADDITIONAL INSTRUCTIONS " t ' ~·." '.n }! < . An inyetjto);y must be filed within three months after appointment of personal representative. 2.. A suppl¢':mental inventory must be filed withim thirty days of discovery of additional assets. 3/ oll'.'Origi'tufi af:id 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33, · O'ver:$ld~,OOO, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000; in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2 3Jnurutnry aub .Apprai!ltm.rut of the goods and chattels, rights and credits which were of .................. P.A.W. ... ;!1;.,. ... J?.QR'J:.~ ..................................... late of .~P..?..?..:r.§ .... ~.!:!?.HfiD.t .... 9.~!:~~Q~J .... ~~~~.~ .. . Washington County, Pa., taken and made in conformity with the abO'Ve affidavit. DOLLARS CENTS -Porter Finance Corporation, 100 shares Common Stock 10,000 00 City Finance Corporation of Donora, Savings Certificate 3,000 00 Porter Finance Corporation, Savings Certificate 12,000 00 Porter Finance Corporation, Savings Certificate 3,000 00 Porter Finance Corporation, Savings Certificate, Interest Check 152 50 Porter Finance Corporation, Savings Certificate, Interest Check 99 96 TOTAL 28,252 46 J 1•-- 0 0 en ~~ IJ-1 t :? \0 l:s::l en ,0 • ' - . ' ~.. .. . ~ ·~· .. ' .. ·-~. \ \!. Sl11M ;10 M31SID3H ONIHVW ll3SSnH 90 : H HV ~t HdV 6961 .',,. I • • ' t ~ ~. •. '· .; .. .._ '· ~.4 • • ••• ' • \ .• ~ : ., ' ••• •,, I ' • ~ ~ • ' ~~ ~ . . . ' .... ~ ~ . ' . '~ f •. • ... ~ I '··• ~ .• , ' .' -• < .... ' f-r ~ \ . , . .. :.-' b ~ ....... ~ ....... ~ <: "' ~ j;,zJ .,... ~~ ~ c r "'' h:l ~ -~ ~ ~ ~ ~s ~ ~ ~ ~ Cl) ~ ::t.. "':t ~ ~ "':t ~ ~ c;;· ~ 0 "' ~ "'lj "' ~ ~ .... ---··~--.. ----~-- .: ' ,• '. ·: ~ :. ! ~ [ . ~ . ' . • -~ • ' . ~ ( : ~ : • • L . o! \ .. . "' r • ~ •• ·,· • ' I , ~ J."\.,1, _:,,, 1, : : .•. :!. . . ,., ..... r. .,.. • ' .. i COMMONWEALTH OF DEPARTMENT OF PENNSYLVANIA ~'J' REVENUE .-~ / RESIDENT DECEDENT BUREAU OF COUNTY COLLECTIONS COUNTY OF WASHINGTON IMPORTANT: This return must be completed in detail and filed in duplicate, with will attached, with the Register of Wills of the County where decedent resided; Return is due within one year after date of death, unless an extension is granted by the Secretary of Revenue. (Section 703 of tb~. In[}eritance_ an!f .Est;ate Tax Act of 19!}1.) -;.:;~i~~:~:;~:o•_ .. C .. o ... un ....... ~Y ... }~ Late ot Speer.s ... Bor.ough, Washington. . ... . ... . .. .... • State of ..... .Pennsylvania. .. County of Wa.sb.ingt.ori' """'"""""""""""""""'} .............. " ................. -. ss: ................. : .. : .................. GLENN E .... PORTER ........................................................................ . of tlie estate of the above-named decedent being duly sworn, depose s Decedent ·died and sayS Name and addreis of attorney other authorized representative whom all correspondence should m ai 1 ed. ;:}· John .. E •... Co.stello, 4J.P: Washington .... Avenue, Charla ro.i, .... Penna .•.... _ . be That as such .... ~~SB~:t9..r. ....................... deponent is familiar with the affairs of said estate and the property con- (,~I'!I!M'"l'l'l!ft~t~m.f!ro'!t17tl stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in 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 IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX NONE NONE THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF a RELATIONSHIP OF JOINT HOLDERS TO DECEDENT That the contents of said safe deposit box or boxes are itemized under Schedules _____ of this return, with the exception of the following, for the reasons hereinafter set forth: That Sc_hedu!e A attached hereto and made part hereof sets forth full v and in· detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, d~te, rate of interest, and book and page of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually, or in trlist for any other person or persons giving also separately the accrued interest thereon, i~ any, down to the last interest day prior to decedent's death in the case of savings banks, and to the date of decedent's death in all other cases;" all-bonds, postal savings, treasury certificates or notes and other evidence of in- debtedness ·of the United States to the ·decedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States, or any state, or political subdivision thereo~ or of any foreign country, which are·owned at the time of death; all wearing apparel9 jewelry, silverware, pic- tures, books, works of art, household furniture, horses, carriages, automobiles, boats, and any and all other personal chattels of whatsoever kind or nature, left bydecedent, together with the fairly estimated market value thereof; all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and. if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation-as to each item; all moneys payable to the estate from life insurance polici-es carried by decedent; all annuity and endo'll'l1lent contracts the proceeds of which were payable upon the death of the decedent; and all the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death, with the market value thereof at such time. -- In the case of securities of close or family corporations, the values reported are as far as possible substantiated ·by financial statements of the corporations, showing the assets and liabilities thereof as of the· date of death. The schedule also sets forth the interest of rlecedent at the time of death in any co-partnership or business, and in support of 'the value of such interest there is annexed to said schedule, financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement) together with a statement setting forth the character of the-business, its location, and such other facts pertaining to the l;Jusiness as may be pertinent to a fair and just appraisal of the decedent's interest ther-ein must be submitted. It should also set forth in itemized form, together with the fair market value thereof, any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and ~ade part hereof sets forth a true• answer to each inquiry contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or after death, said schedule sets forth the nature and value of such property, to whom transferred, the relationship of the transferees to the decerlent, the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers •. In the case of transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the scherlule a copy_ of the deed, trust agreement or other instrument creating the trust. Thero~ is also set forth in said scherlule a list of all property, real and personal, with its value, which passes at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- m~nt vested in decedent,. either individually o(_joi~tly, by ~~e '!Pl, deed, or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death, the nature of their res- pective interests, their relationship, if any, to the decedent, together-wftn-·tfi€!'ages at the time of decedent's death of all minors, annuitants and beneficiaries for life under rlecedent's Will. It also contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth aliJ. property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instrt~ents effecting the vestiture of real estate and the date of acquisition of personalty, plus the name, address and relationship, if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, inclwHng funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing anrl tmpaid at time of ' . death; taxes accrued charge.able for period prior to decedent's death (except. those allowed under Section 651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga- tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that the amount of tax assessed can be reassessed in accordance therewith. the totals of the appropriate columns in Schedules "A", "B", been carried forward and properly registered in the Summary. "C"' "E", and "F" as directed therein,. lJL.t?~-·------(Executor-~ .. 1..1.2 .... Ar.li.n.gt.9n. ... AYJ/t.~ .. , .... &Pl.!i!.Y.i!i!w. ........................ . (Street Number) . .9.!.l~:l::~Z...0.9.~., ..... ~.~~-~Y.+.Y.~~ ................................................ . (City or Town a. nil State) NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None", and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business, that the data and statements requirerl under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. RCC-34 (1·64) COM·MONWEAL TH OF PENNSYLVANIA D'::PARTMEN1' OF REVENUE BUREAU OF COUNTY COLLECTION-S TRANSFER INHERITANCE TAX RESIDENT DECEDENT r -~ SCHEDULE .. A" REAL "PROPERTY Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Where property held as joint tenant or tenoncy by entireties, report on Schedule "E". Property hf'ld by the decedent as tenant in common with another or others, should .be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commot1wealth of Pennsylvania should be described by lot and block number, street and stweet number, together wl th a general description of the property, with a reference to the record of the conveyance by which the decedent took title; If a farm state number of a- cres; also statement of mortg;age encumbrances upon each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are to be listed on Schedule "F" and must not be deducted hom this schedule. NONE ( 1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. (2) (3) DEPARTMENT VALUATION ESTIMATED CAUTION MARKET VALUE (Do not write In this space) ------------------------------------------------------------------------------------------------, . ' "=COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B!' PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E'", Intari'gible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta- tive. trust accounts, must be lis·ted, despite the fact that they are not of the administered estate. Tangible personal pro.perty should be listed first (e, g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, ~ . . stocks, ·mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistributed estate of or income from any property held in trust under the will or agreement of\another, even though located outside of the State, at the time of death, should be listed in this schedule. Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION No. 1 • 2. 3. ; . 4. 5. 6. List and describe fully common Porter Finance Corporation, 100 shares stock City Finance Corporation of Donora, Savings Certificate . Porter Finance Corporation, Savings Certificate .. Porter Finance Corporation, Savings Cert:U'icate Porter Finance Corporation, Savings Certificate Interest Check Porter Finance Corporation, Savings Certificate Interest Check \' Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. VALUE MARKE:l' VALUE (Do not write in \ this space) $100.0( $10,000.00 3,000.0 J,OOO.OO 2,000.0~ 12,000.00 3,000. Gp 3,000.00 152.50 99.96 X X $ 28,252.1:,:6 .. \ R'CC-36 CO\mO;\''I'E\LTH OF PENNSYLVANIA Tll\NSFFR INHEIUTANCE TAX lmS !DENT DECEDENT • SCHEDULE "C" • TRA.NSFErtS (1) Did decedent, within two years of death, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) NO (2) Did decedent, within two years of dea·th, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) NO (3) If the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer NONE (b) State of decedent's health at time of making the transfer. (Note 1), (c) Cause of decedent's death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at o_r after his death? (Answer yes or no) NO (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) NO (b) What was the transferee's age at time of decedent's death? NO~ (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) __ N=-=0'---- (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) NO (6) If the answer to (5) (b) above .is in the affirmative, state whether the right was reserved in decedent alone or others __________ ~~~L--------------------------------------------------------------------- (7) Did decedent in -his lifetime make a transfer, the consideration for. which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no) _ _.,N,_,O,.__ __ (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which conld revert to decedent under terms of transfer or by operation of law? (Answer yes or no)_~N~0'---- (9) If the answer to (8) above is in the ~ffirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)_~NuO~--- NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: -List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION Insert this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. MARKET VALUE (Estimated) -- DEPT. VALUATION (Dept. Only) . . . .. c·aM?Ifl_•\WE\l.TH OF PENNSYLVANIA TlU\'Sl·'FH INHERITANCE TAX HFSIDENT DECEDENT .. .. SCHEDULE ""E'L JOINTLY OWNED PROPERTY .... , r _ _.. DiSTRl'CTIOr>S: This schedule must disclose all property, real and personal, owned by the decedent jointly with another or others, including intangibles, standing in the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated tmder Schedule "A", plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-o-wners to the decedent. Description of Property, Date of Acquisition, Name I Unit Address and Relationship of Co-Owners, and Place l Value of Record of Instrument, where_ Rea~~state. ! City Finance Corporation of Waynesburg 10 shares Common, acquired January 22, 1952 David E. Porter and Glenn E. Porter, father and son, residing at 112 Arlington Avenue, Mapleview, Charleroi, Pennsylvania 1.00 City Finance Corporation of Waynesburg . 1.00 70 shares, 6% Cumulative Preferred, acquired January 22, 1952, David E. Porter and Glenn Porter, father and son, residing at 112 Arlington Avenue, Mapleview, Charleroi, Pennsylvania TOTAL percentage Estate Share Valuation 50% 5.00 50% '! 3' 500.00 ' ' ~18 Insert this total opposite "Jointly Owned Property", Schedule in the "As Reported" colurrm on the last page of this return. DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Entire Property Value of Decedent's Interest ( h RC'C-33d-RI C'OM~IONI\n:A.LTli OF PENNSYYLANIA TRANSFER INHERITANCE TAX • RESIDENT DECEDENT BENEFICIARIES AND ADDRESSES State f~ll names and a~dresses of all who ave an interest, vested, contingent or other- wise, in estate) Glenn E. Porter 112 A'rl; ·"'" -A-m=onn.:~o 'M.!:!nleview ~ Charleroi. Pennsvlvania . •' .J SCHEDULE "D" BENEFICIARIES RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF illegitimate children DECEDENT OF BENEFICIARY are involved, set STATE YES IN ESTATE . forth t~is fact.) OR NO BIRTH Son Yes 100 ~ I I, : Deponent further says that all the above-named beneficiaries are living at this time except below: NOOE NAME DATE OF DEATH RESIDENCE SUMMARY ( 1) (As Reported ) Real Property .......................................................................... (Sch. "A") $ NO~ Personal Property .................................................................. (Sch. "B") $ ... ~8.,.2.5.2.~ 46 .. Transfers .................................................................................. ( Sch. "C") $ .......... NONE ............. . Jointly. .. Held .. Property. ................................................... (Sch .. E) .. . $ ... 6,222 .• .18 . $ .................. : ................. . Gross Taxable Estate $ .. .34.474 •. 64 ... . II (-·r-i 1 z "0 :~ 0 J-o ~ k CIS :C'J ~,!' " Q) ::.E (I) CD ~ I ;;..... .CJ r-1 < ~ •(I) ~ rll IJl 0 --~· < -< Fl LED ~ 0: ~ Cl: 0... ~ ~· ·a =-0 ... ~ =-0... Q: ~ ~: ~ t.l -< t.l < :I: :I: ~ llt' 0: ;..., ~ ~ ~ f:-< e ~: "' Q • bl) c 0 ~ ::r: ~ ~ f:l. ~: c . ~969 APR At1 11 : 0 f:-< Q) 14 08 z f:-< IJl ~! ~ •M 0... ~ 'fa• ~ ...... !-__..._.. rll CIS 0 0 ~ ::s:. Cl: ..c ~ ~. Q) ...., 0 RUSSELL MA.RINO ----W Q) ~ =-REGISTER Of WILLS p. ~ .[.l.j f:-< C/): ...... ;, c:z:: f:-< 0 .... c ..r.: ...... .G· 0 -0 E -,;:, Q) c ,.. -...., ::: c ~ ~ 0 0 ,_J u u (2) (As Determined) $ ... $d!££<£? ~ . $ .. $ £; £..<?.!: d' .s: $ ... ····· ................... . pf~/9/ f'l • ~ .. 0 r-1 .-1 Q) +=' I'll 0 0 • f:l .a 0 ~ / Form RC C -10 DEDUCTIONS ALLOWED IN . _, \ [; ?.-!!dcr OFFICE OF TI-<E STATEMENT OF DEBTS . THE SUM OF , , , . . . . . . . . . $ .. • -I REGISTER OF WILLS DEDUCTIONS ""'[?;,4 . . . ~-?.{:C: / WASHINGTON AND OF COUNTY .AND AGENT OF THE COhiMONWEALTH ~Ld-&J ~h~ .:;s· / . cb?-~c G;Jc% Register of Wills, Agent z:;g C3- ' ESTATE OF DAVID E. fQRTER LATE OF Speers Bcm11gh, Qharle:rQi, fenna.~ DATE OF FILING APPRAiSEMENT Y-< Y-c 7 OAT& OF DEATH Ma.r.cb. u, 1262 DATE NO. OF VOUCHEIII NAM£ OF PAYEE REMARKS AMOUNT Cowieson Funeral Home Funeral of Decedent 1,271 08 Forrest Lawn Garden. Inc. Interment Fee 100 00 st .. •:.nti~....n Ph~nnq_cv D1'm' Bill for nc .~ ...... ·"" 110 :qo H~ven Crest. Inc. Nursin_g_ home care last illness t;6t; '20 R~u:ti !'lt.Ar of Wi 111'1 n -1. ~d L ·"' 1.11 l~n Washington Cotmty ~orts Advertising Letters Hi Q_Q_ The v~llev Indenendent Advertising Lette~ 10 !c;o .T o~Anh Sit te liT .... + .. -.. _Fees_ ~ Inn ~/ RAai !!lt.Ar of ltd'-i 1 1 !!! Filing .,._ .,._,. and AI..U • ~mAnt. ~ loo (}1enn R Port.e-r Ace"'"""+ ...... +. 's C_ommission 1 J.nn Inn .Tnhn R r.o!':t.e1 1 o At.tornev'l'l Cnmmi!!!l'linn 7()() lm o,,;nAt. M r. : (}r~VA l<br\rA'r ??~ I on n,.. . T n~Anh .T 'Rn~h M . D .... ---1-Medj cal care ]ast j]Jness 17C:: ,()() l ' ', ! i I i I I i !i I I ___ __t -------·-------I ; I I I ~~------l ! I TOTAL IJ..624 18 COMMONWEALTH OF PENNSYLVANIA }sa: COUNTY OF Na~hing:tQn I, GIENl'li E. fORTER HEREBY CERTIFY. THAT. TO THE BEaT OF MY KNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES AND :iDCPENSU OF AOMINIBTRATION SUBMITTED TO THE ESTA.TE OF DAIDE.:l2L 77£5 D.DUCTOON' 'OR INHERITANCE TAX PURPOSES. E Lo (L. S.) SWORN AND SUBSCRIBED !!EFORE ME THIS DAY Of' ~ ,g ffl_ c} N$ic -- JOI[P H SITTE, NOTARY PUILIC CHARlEROI BOROUGH, WAS~JNGTON COUIHY MY COMMISSION EXPIRES JANUARY 7, 1911 a --