HomeMy WebLinkAboutOC1969-0704 - ESTATE OF JAMESIn
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R C C·l 03 (2·64)
COioi'MONWEAL TH OF PENNSYLVANIA
DEPARTMEI'!T OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX DIVISION
INHERITANCE TAX RETURN
FOR IN SOL VENT ESTATES ONLY
OF RESIDENT DECEDENTS COUNTY OF WASHINGTON
This return must be completed In detail and filed In duplicate, with the· Register of Wills In the County where the decedent resided within one
year after date of death, unless an extension Is granted by the Secretory of Revenue.
Will 242 West Main Street,
Admn. No. ___ l9 __ l, Joseph L. Hoffmann ·
(Nome)
of Monongahela, Pa. 15063
(Address) Misc.
being duly sworn according to law, deposes and says that he is the ___ I_n_f_o_r_m..,.,a~n....:t;__,..-:----:------,----------
(Exec., Adm., Legatee, etc.)
IVOR H_~R:EU~~'I' __ a....,· AME~ .... S""-L., ______ late of ---=N:.:..e=w~~E-=a:.;;.!g-=l:.::e:-~,7--=P:....::e=::n:.:.:n:.:;s:::,yL.=l..::..v..::::a:.:.:n~i:..:::a::.J,:__ ___ _
(City, BorQugh, or Township)
of the estate of
deceased, and that the whole of the estate of sQid decedent, who died on_.;M=.:a~r=c:.!.h~=.3..:::0~~·--=1::..:9~6..!.7..J,~--------
(Dote)
consisted of the assets listed below and that allowable debts and deductions exceeded the fair ma'rket value of the assets and
no Pennsylvania Transfer Inheritance Tax is due.
Type of Ass t:
Real Estate, Pers.
Property ,Jointly
Held Prop. or
Transfers
Real Estate
ASSETS
(Attach additional sheets if necessary)
Description of Asset
ALL the undivided 1/4 interest of, in and
tn ! ~I.I. ~t:.h~ _r ~~ r.!Q r_t-;:::. ; __ n n;u-""-L':!o.J_n_,..._,~-J.._ __.c_ ,~--_...:~
RCC~l03 Estate of IVOR HERBERT JAMES
and being part of Plot C on the plat of
property of Mayburg Chemical Company.
TOGETHER with a right-of~way over said ,
private road in common with others. 1
oil and gas in and under said land, 4rr-
{Title)
Department
Valuation
CAUTION
(Do not writ.e
in this space)
:; _I EXCEPTING AND RESERVING, however, all the r...J...~y;{.
together with the right of ingress, egress fiJ./_1/. 6 6
and regress into, from and upon the same for , --,. · :'
the purpose of operating for, storing and ~~ '/
removing said oil and gas as fully as such ~·~J/ DO•.
minerals and rights are reserved in the ~
conveyances in the line of title. 11 BEING the same which Samuel H .. Kohn, et ux., l:_r --::.~=-----4------"--
et al., by deed dated April 13, 1946, and
of record in the Office of the Recordet of }
Deeds of Forest County, Pennsylvania, in ~spectfully report that 1 have
Deed Book Vol. 70, page 524, granted and ~et forth opposite ~ch item 1n
conveyed unto Ivor Herbert James, Wilbur A,. ~ h. ~-~ bf(
James, George A. Dague and Orris F. Dague. rax Apprai¥r ' ~· •
~ame of Payee D£BTS~Al'IIJIJElro"'CTIONS ---···--.. !/ ~nt
Nature of Claim Claimed
Amount Approved
by Register
Bebout & Yohe Compan Funeral expenses $1219.00
TOTALS
1------+---------
$1219.00 ___________ ..__ _________________ __~_ ______ 1._ ________ _
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in ond for the above County, do respectfully report that I have allowed
deductions in the amounts set forth in the above schedule as claimed, except where I have set forth a greater or lesser amount
io the lut columo to~· which g•eote• •• le""' omouot •ep•e•e•t• the •um o ~ ~
Date of Approval: <' ~ ,/9¢(.?' //J.;tf/~ ~ ;;::::> Register of Wills
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Will )
Administration No. Year __ ._
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
!VOR HERBERT JAMES,
Late of MonongaheJ a
County of Washington
Commonwealth o( Pe~ns-~aniWf\
~ :::0 -'~" _, ~ ~ ~ rn :::o ' . . --. ca 0 c-.:-· <' :::ll!:-~.,. RE~DR~~~ND -A~Rii_SAL
..;_ ~---t Fl ry fT1· ·"U r'fl r :. __, . -t :.:.o r,-,, . i--t' · ,~, . ~ ...._.,~ ~ 0 -. ,..·-
...... ..., 7" :J::>I ·-·~ --;.:· =:1: ?;:t~ , __
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lcMiep1a L. Boffm•a
Mtonle1 it ... ...........
.......,, ... liHI
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Deceased
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... . INHERIT AHCE TAX RETURN
FOR IN SOL VENT ESTATES ONLY
OF RESIDENT DECEDENTS
... _ --.. \._.
1:'1' • • •
be completed In detail and filed In duplicate, wl"th the· Register of Wills In the County where the decedent
death, unleu on eJCtenslon Is granted by the Secretory of Revenue.
242 West Main Street,
:flS"•"-....-..--19 __ 1,-=..J..::o..::s..:::e._p.::.:h:.......=L:..:•.......;:H:...:o:..:::f:...:f:.::m:;;:a:.::n=n=------of Monongahela, Pa, 15063
(No,.e) (Aik!Nss)
sed~'ea4 that the whole of the estafe of scald decedent, who died on_.!:!!:~~-=--==~~!:.LX.L..L--------:--~
I steel of the assets listed below and that allowable debts and deductions exceeded the folrmcirhfvolue ofth~ .;~~~;---.
•
--~ ..
(Attach additional sheets if neceuary)
Description of Asset
ALL the undivided 1/4 interest of, in and
to: ALL that certain parcel or ·.lot of land
situate in the Township of Howe, County of
Forest and State of Pennsylvania; bounded
and described as follows: BEGINNING at a
point in the center line of a private
. road, 55-7-. 9 5 fe·et· North -a3 • -52 t-EC!fst· froni · ·---
an iron pipe at an angle in said center
line; thence, North 83° 52' East, 50 feet
along said center line to a point; thence
North 6• 08• West, 360 feet, more or less,
to Tionesta Creek; thence, Westerly_ ....... vu,"'
said Tionesta Creek about 50 feet to a ·
post; thence, North 6• 08' East, 345 feet,
more or less, to the ~cl4'ce of beginning;
being Lot No. 54 as shown on map of s ~r·~"1
made by C. W. Barwis, C.E., August, 1943;
RCC 193 Estate of IVOR HERBERT JAMES
and being part of Plot c on the plat of
property of Mayburg Chemical Co~any.
TOGETHER with a right-of-way over said
private road in common with others.
EXCEPTING AND RESERVING, hewever, all the
oil and 9aa in and under said land,
together with the right of ingress, egress
and regre•s into, from and upon the same for
the purpose of operating for, storing and ~emoving said oil and gas as fully as such
minerals and rights are reserved in the
conveyances in the line of title.
BBING. the same which Samuel H .. Kohn, et ux., l
et al., by deed dated April 13, 1946 and '
of record in the Office of the Recorder of
Deeds of Forest County, Pennsylvania, in
Deed Book Vol. 70, page 524, granted and
conveyed unto Ivor Herbert James, Wilbur A.
James, George A. Dague and Orris F. Dague. ..
j I
I /tJO .. 00
report that I have
sit. each item in
Amount Approved
, by Register
. -.
(-:"''
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
~
INHERITANCE TAX DIVISION
Forest County Court House
TIONESTA, PENNSYLVANIA
June 6, 1969
Mr. w. R. Chaney, Chief .Appraiser
Penna. Dept. of Revenue
Inheritance Tax Division
244 Washingtmn Trust Building
Washington, Pennsylvania 15301
•-. 4
Re: Estate of Ivor Herbert James
Dear Iv'ir. Chaney::
Late of New Eagle, Washington Co.
Date of death, March 30, 1967
In reply to your request for an appraisal of the Real
Estate of the late Ivor Herbert James located in Forest
County, I made an appraisal of this property this date
and have placed a Fair Market Value of the entire property
at $4,400.00. This would make a one fourth interest valued
at $1,100.00 in place of the $100.00 value estimated.
Enclosed is a picture of the camp which will give you an
idea as to why the big increase.
Yours truly,
W, ~ (.('._ --
W. r. Kin~~ef Appraiser
Forest County
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R c c-e 1 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE. TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
IN YOUR REPLY PLEA8E
REFER TO 37_229-l
J0~2PH L. ROFFtUlrm Inforruurt.
In Re: Est ate of _____ ___;_:I=-V:..:O;..:::,R:.......:::HEB=B:=Ira;:::' :.:.:~:;__.:.J.:..:::Af::..:·1ES=----
______ ...!U!!.:AS~H=INGT::.:' =.!, &:~0::::0~--County -File No. 63-69-704
h ·~ Dear l·h-• Hottmam t . '
I ' ~· You are hereby notified that the original
appraisement. in the estate of lvor Herbert James
'·• has been filed in the office of t}le Register of Wills qf \iashington :l. County on June U , 19 ..:~9. Said appraisement reflects the
.~ ... following valuations:
' , ....
Real Estate _____ ...;1:=&:,1~00=::..•00=----
Personal Property ________________ __ J ,.
Transfers __________ ~~~~~-----
Total --------------~1~,~1~00~.00~-------
•'
I' As to such tax that is paid within three months from date of ,r death, a five (5%) percent discount is allowable. As to any tax that f 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.
f ~ Date ----=J-=uno=~ll=.JliL...-11111~96~9L.-----
is·
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DATE OF D£ATHt llarch .301 1967
Note: This is not a bill.
•:
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Estate of JAMES
(Last Name)
IVOR
(First Name)
H.
(Initial)
SUMMARY
DATE OF DEATH__:3::....-..::.3_0_-6.:....:7 __ FILE NO.
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
63-69-704
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"'"'6-:::.l.,l..::-::...6,_..9'-----
03-30-67
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 Schedule "F", which greater or lesser amount represents the sum
allowed., a deducHon. ~-__'_ ""'h,A".<,.~~_:.-"
Dated: 06-11-69 ~/?RVc.,.....-..-c,...--v
REGISTER 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)
$ l..l.W
1 100
1.219
w $ $ ____________ -+---I.l.OO 00
00 1.100 00
00 1.219 00
CLEAR VALUE OF ESTATE Es t ate Insolvent
Valuation of life estates or
annuities ... ,............... $ _____ ___,. __
ESTATE TAX ASSESSMENTS $ ________ ........___
FOR USE OF REGISTER ONLY
Tax on $ ________ -+--' CJi;) COMPUTATION OF TAX
$
Tax on $ ________ ___,. __ 6% $
Tax on $ -----------*--5% $
Taxon $ ________ -4--10% $
Taxon $ _________ ___,. __ 15% $
Exemptions========l== •
Total Estate _______ --~-. __
TOTAL TAX $
Less tax previously paid $======1====-
BALANCE $---------+--
Less 5% of tax if paid within
3 months after death $========
Add interest at rate of 6% from
-----to -----
AMOUNT OF ESTATE TAX ASSESSED $---------+--
Estate tax paid $ _____ ____J __
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
BALANCE DUE $ __________ ____J __ __
Add interest at rate of 6% from
----------~·0-----$-------~~
TOTAL TAX BALANCE $ ------+---
pAID $ -----------'-----
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
IVOR HERBERT JAMES
Deceased
Late of. NEW EAGLE
County of WAS I:IING'I'QN. ....
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
....
DATE ...................... J..u.n.~ ..... l.:l~ ...... ~.9.~.9. ................. .
DEPARTMENT OF REVENUE
~
BUREAU OF COUNTY COLLECTIONS
COMMONWEALTH OF PENNSYLVANIA
-RESIDENT INHERITANCE TAX
APPRAISEMENT
COUNTY ...................... W.~.~-~-~g,~c:?.!.J: ............................ .
HARRISBURG, PENNA. 1 7 1 2 7 ·· FILE NO •...................... §)::::.§?.:.7.94 ................................... .
Whereas, ....................... lv.ot. .... R.~.r.P..~;r.:\i .. A.~~.~ ................................................................ late of ........................... ~.~~-.. ~~-~~.: ................................................... .
in the County of ............................ Ji!!!-.§b.ID.gt...QP. ........................................................................ Commonwealth of Pennsylvania, having died on
the ......................................... 3.0. .. t.b ................................... day of ........................ ~.9.P. ..................................... 19 ..... ~7.. seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ................... J.Y..!.R .. ! ..... G:HA~X .... : ...................................................................... , 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.
Description of Aaaet Unit
Values
Appraisement
Tax Purposes
Made for Inheritance
1
.
------------------------------------------------~~--~-$------~-J REALTY: --===:_ _______________________ ~--____.jll-----1--j
All the undivided 1/4 interest of , in an to All
--------~t~h~a~t_c~ert~a=i~n~pa~r~c~e=l_o~f~l~a~t~o_f~l_an_d __ s_i_t_ua __ t_e __ in __ t_h_e ________________ -+-------flr---------+--·
Township of Howe, County of Forest and State of
Permsyl vania.. 1,100 00
Total l,lOC 00
Eatate Insolvent
I
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form~;·!,::~hbl:~ ::rh:,w<>l"ll ~~~to~:: ~:; o~er~t;:~~~r~~:m~~? ........... : ............ 7... ~--~~pratser
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/ .. ~ .. C/"4 -'--.c::. ............................................................................ , Penna. -C (Post oftlee)
.. W.AS..HlNO:'f.QN. ······· ...... ········· c OUtJty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
IVOR HERBERT JAMES
Deceased.
Late of
NEW EAGLE
Date of Death, ............. ~.:':'-~-~-} . .9..'. .. 1..?..??. ................. .
Appraisemel!t Docket Vol., .................... 3.7. ........................... .
Page, ........... ?.~9::-.l .................... No ......... 9.~§9.::79.'+. ........ .
Filed in Register's Office, .......... ~1Jm.~ .... l.l.,.19 .... 6.9.
Amount of tax due, $ ................................................................... .
DEPARTMENT OF REVENUE
Received,
Examined and Approved, ........................................................... .
Wrote abo.ut Appra-isement,
Appeal f1'om Appraisement,
Entered and charged, ...