HomeMy WebLinkAboutOC1969-0733 - ESTATE OF FIFEv
Testate Form
PETITION SUR AUDIT
IN THE ORPHANS# COURT OF WASHINGTON COUNTY
Estate of .... .J.AM&S ... G •... F.IF.E.,. .. ~.lk/~ ................................ . No ....... QJ~.69~133 ......................................... .
................... JA .. ~ ..... JrlJi'E..J ................................................... . Fiduciary ..... A'UQ~ .. »Q~ __ Jfl~~-~---························
Executor
Deceased
Date of Date of
Decedent's death ..... .Mat:ch .. l8.,. .. 1968 ............................... Grant of Letters ... J~~~--.l~.J. .. J.9.§.9. .................................... .
This is the ............. :f.~.~-~.!= ... {:1,~~--f.;P.~J: ................................. account filed in this estate
If there have been former accounts filed in this· estate, list file number or number and term .......................... ~ ........ .
Election to take Date Election Place of;
Under or Against will. (cross out one) Filed .................................. Record ...... _. ..................... .
Not Applicable
Name of surviving spouse ........... N~L~P.Q~~~--~~~YJY.~~---···························: ......................................... : ...................... .
List issue, where material:
Did decedent marry after execution of will? (indicate)~. No. Any children born after execution of will? (indicate)
'm6x No. If answer yes, name them ........................... ,. ............................................................................ : ....................... .
Leg.atees Relationship Interest Fiduciary, if deceased or not sui juris
THOMAS BOYD FIFE Son Residue
:. r.
List, if exceptions to above: Adeemed: Revoked: Lapsed: Abated: Give Cause:
NONE
If partial intestacy, give facts:
lfOlfE
Notice to interested parties. Have all parties, having either vested or contingent interests and all crediors entitled
to notice (Court Rule No. 9 paragraph C: Section 6: Subdivision c) received written notice of the filing of the account
and of call of audit? Yes. *KK
If any exception give cause: ............................................. .
File copy of Notice Petitio:n:er is only interested party
and date of mailing ............... : ............................... , ...... _. ............... : ................................................................................. .
J
Is estate subject to the filing of a Federal Estate Tax Return? ...... Ye.s. .................................. : ....................................... .
Actual payment mode on Pennsylvania Transfer Inheritance Tax. Amount $ .. 25DD .. .O.O •. Dn. .. 7:~.7.":".69 ....................... .
$ 2500.00 on 6-9-70
If the Will makes any portion of estate subject to a life-estate, give nome and birth dote of life tenant ..................... .
.........................................................................................................................................................................................................................................................................................................................................................................
Give Names and addresses of all unpaid creditors who ore legally entitled to notice, together with the amounts
of such claims; state whether they are admitted to be correct; and whether the claim is denied . ... ,
N O.N E
Give reference to such parts of the will as require interpretation by the Court; a reference to all questions re-
quiring adjudication, and a statement of any other facts deemed necessary for the preparation of the adjudication:
N 0 N E
Balance for distribution per account,
Itemize any additional debits not shown by account:
Advanced by Accountant $3.00
Total additional debits {Add)
Itemize any additional credits not shown by account:
Notary $ 3.00
I
Total additional credits {Subtract)
Balance for distribution
$ ..... ~~-!-~~---···················
$4P ~-QQQ_,_QQ ••••••..••••••••••
3.00
$40,003.00
$ ....... ~-~-~~---·················· 3 .00
$.~-~-~-~-~-~-~-~~---··············
If balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value);
Balance for distribution consists of one-half undivided interest in 80 Acres of land
situate in Peters Township, Washington County, Penna., appraised value $40,000.00
c ..
If Family Exemption claimed by Petition, give place of Record: ........ ---------------------------------------------------------------------------
lf Family Exemption is claimed at audit, give name, relationship and basis for Claim: ... .!rh.oma.s .. .Ro.y.d . .F.if~--~--------
Son -Son and deceased occupied the same home for years prior to decedent's death.
List any advancement or distribution on account that has been made, and nature and amount of same:
Suggested distribution of balance shown, both as to principal and income, attaching signed and itemized elections
to take in kind if balance is not in cosh: residuary shares being stated in proportions:
THOMAS BOYD FIFE Residue
The residue consists of real estate, which petitioner elects to take in kind
and petitioner agrees to pay al;t additional costs and taxes.
COUNTY OF WASHINGTON, SS:
COMMONWEALTH OF PENNSYLVANIA
The above named Fiduciary or representative thereof,
being duly ..... ~~~:r;~-----------------------doth depose and say
that the facts set forth in the foregoing petition are true
to the best oL ........ h.i.s ................ knowledge and belief .
.............. SWQrn ........................ to and subscribed before
. ,;..,
me this.:.L~ .. :::.'day oL .. S.ep.temher. ...... ;···-r·-1,9 .. 1~--
Signo;ure ~~ Officer--~~-----/.:. __ b.f-~--
T 1tle of Off1cer --------······:····-·--···························-··············
Office • :•." .• <' EolfH L DAGUE N explres ................. lraalll .......... v..,-·-··'·-·Qfar.y..,pllbHc-········ ·If .•• ..,u, "'IShlngto 1 Commission Ex I n County, Pa,
• . p res Mar. 26, 1973
And your petitioner will ever pray, etc.
........................................................................................................................................ ~ ..
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No. . ..... ~~::~~::1~~---······-------·----------··----·
Estate of ... .J.AME.S. .. G •... F.IEE.,. __ aLkLa _____________ _
..................................... J. G_! __ _fJ_f_~-'-----------··-·:o·~~~~~~d·-·
Fiduciary .... THOMAS .. BOYD .. FIFE_, ___________________ _
Executol;"
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following, in conformity with Court Rules
adopted effective December 3, 1951, being
rule No. 9: paragraph b-e; and divisions
thereof: shown on pages 23-24.
1. Written praecipes of all Counsel in the
case.
2. Copy of order appointing Guardian ad
litem, if pertinent.
3. Copy of Order appointing Trustee ad
litem, if pertinent.
4. Proof of service of above.
5. Letters Testamentary or Administration
C. T. A. or an attest copy of Will.
6. Copy of inventory and appraisement.
7. Proof of advertisement of grant of letters
if not filed with account.
8. Certificate of liens in case any of the
funds for distribution _are from judicial
sale of real estate.
9. Signed and itemized elections if any
distribution in kind.
l 0. Copy of Federal Estate Tax return if es-
tate is subject thereto.
__________ .J.AME.S .. .R •... D..ONAWS.ON ......................... .
Attorney
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Affiiluuit ®f fxrrutnr ®r i\bmtnistrutnr
~tutr nf Jrnn.aylnuntu. t .as:
C!Jnunty nf Bu.a~ingtnn ~
Personally before me, the undersigned authority, a. ............... NQ.t;.u;y, ... ~bli.~ ............................. in and for said
County and State, appeared ............................ l'!!Q~ .... l}.QXP. ... F.l~ ............................................................. who, being duly
sworn according to law, deposes and says that he is the executor ~f the estate of
~~§. ... 9.! .... ¥..!~.1 .... ~.f.~.f..~ ...... :l.! .... ~.! .... ¥..!.~.!. ............................ deceased, that the foregoing schedules constitute a
· · h f JAMES G. FIFE, a/k/a J. G. FIFE, complete mventory and apprrusement of t e real and personal estate o .............................................................................. ,
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 dat~s death, based upon a just appraisement of each
--~~-,=·"""'·~:(: ... '=f:'ji....J_~;;~~-jTRUCTIONS ~--
, 1. An inventory must be filed within three months after: appointment of personal representative.
2. A supplemental inventory must be filed within thirty days of discovery of additional assets.
3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000;--:l Original and 2 Copies and 2 RCRI-33,
Over $10,000, 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
lluurutnrg aull 1\pprai!:i.rm.rut of the goods and chattels, rights and credits which
were of .... J.Al'm.S. ... ~ ...... f.l.f.t; . .a .... ~&.L~ ... J.II .... G ...... EID.;.a.late of ..... f..~.!;.~·*·~ .... ':f.~.~~.h!.l?.A ................................................. .
Washington County, Pa., taken and made in conformity with the ab07Je affidavit.
DATE OF DEATH: March 18th, 1968
PERSONAL PROPERTY
Checking Account -Union National Bank of Pittsburg~
Donaldson's Cross Roads Branch
REAL ESTATE
1/2 interest in 80 Acre tract of land situate in Peters
Township, Washington County, Penna., upon which there is
erected a two-story frame house and other buildings.
DOLLARS CENTS
207 12
Pittsburgh Coal and mining rights excepted and reserved 40,000 00
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T 0 T A L ----------------$40,207 12 :
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Inventory and Appraisement
IN THE EST ATE OF
JAMES G. FIFE, a/k/a
................................... J..! .... Q.f .... ¥..~¥.E; ..................................... .
Filed .............. JYXl.fil. ....................................... , 19 .. 9.9. .. ..
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C) 1"1'1 1'"11 --1 ;o" ,..... ,...._, ll""t'""ll o· r -'!til ·-:;~3: --0 ~~
Q =E ).:>. . ""'tJ ""'' : -: -. ;::o ::::r : ,........... . ~r;z: ~ -.--r r.n q - . :::::s ~ ~· ~ ... ~ . ~
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STATE OF PENNSYLVANIA, _, ~ SS: WASHINGTON COUNTY,
The within named Accountant being duly sworn according to law, depose sand say s that the above account
as stated is true and correct as ............ he .......................... verily believe.
·~ ..
·Sworn and subscribed be,fore me this ....... 1..~---
day of_ --~~~-_________ 19_ ]Q __ _
fL)(.4_;t_~L_r'fJ-------------------
£DIT1l \.. OAGU~ :~:n~~!~a.
wasblng\Oit Wasil ~~es Mar. 26, 1973
IIY Commission Exp
Washington County, ss:
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I do certify that I have given legal notice to all persons
concerned of the filing of the within account in the manner
prescribed by Statute and Ruleof Court, as evidence by proofs
thereof filed to No. b.3.~2.6.:::3.1.0 ________ _
-3 .c;:A:; ., Witness my hand and official seal this.. ../E_~-:_ ________ __
_dayaf~: ----fYi1:::·------; 197Q
' -~-LtaAJi-~-------Register of Wills .,
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The Court is respectfully requested to determine
proper distribution in this estate.
The First and Final Account of THOMAS BOYD FIFE, Executor of the Last Will and
Testament of JAMES G. FIFE, a/k/a J. G. FIFE~ De.ce~sed, late of Peters Township,
Washington County, Pennsylvania.
The Accountant is charged as follows:
PRINCIPAL PERSONALTY
To Am9unt of Inventory & Appraisement
Advanced by Accountant to pay Administration
Expenses, Debts and Taxes
To Amount of Inventory & Appraisement
• (
INCOME PERSONALTY
N 0 N E
PRINCIPAL REALTY
INCOME REALTY .
N 0 N E
$ 207.12
11,287.31
40,000.00
TOTAL CHARGES -----------------------$51,494.43
\
The Accountant claims credit as follows: \
PRINCIPAL PERSONALTY
Administrative Expenses, Preferred Debts, and
Other Debts & Taxes, as set forth in SCHEDULE "A" $11,494.43 -
TOTAL CREDITS ----------------------$11,494.43
BALANCE FOR DISTRIBUTION -------------------------------------------------$40,000.00
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S C H E D U L E "A"
ADMINISTRATIVE EXPENSES:
James R. Donaldson
6-18-69 Russell Marino, Register
6-24-69 Edith L. Dague
6-24-69 Russell Marino, Register
7-1-69 Wash. County Reports
7-1-69 Observer Publishing Co.
5-18-70 Bar Association
James R. Donaldson
Thomas Boyd Fife
Russell Marino, Register
PREFERRED DEBTS:
4-2-68 Leonard Griffith
3-22-68 George Clark
4-2-68 Wilbert E. Zuver
4-10-68 George C. Schmieler, M.D.
5-21-68 Washington Hospital
OTHER DEBTS~ TAXES:
4-20-68 Kurtz Monument Co.
Cemetery Association
7-31-68 County Treasurer
8-27-68
10-22-68
6-17-69 Internal Revenue Service
7-7-69 Russell Marino, Agent
Costs Advanced:
Letters Testamentary
Notary
Filing Inventory
Advertising Letters
Advertising Letters
22 Xerox Copies
Attorney's Fee
Executor's Commission
Filing Account
Funeral
Digging Grave
Flowers
Professional Services
Balance
Lettering
Assessment
1968 County Tax
1968 Township Tax
1968 School Tax
u.s. Estate Tax
On acc't. Inheritance
$ 18.50
2.00
3.00
14.00
14.00
2.20 $
Tax
53.70
2,310.00
NONE
16.00
1,073.70
75.00
53.00
45.00
42.75
14.00
20.00
89.91
60.87
370.99
4,769.51
2,500.00
TOTAL -----------------------$11,494.43
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Washington County Reports
Washington, Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16, 1929,
P. L. 1784 Sec. 3, paragraphs (3) and (25).
COUNTY OF WASHINGTON} SS.
STATE OF PENNSYLVANIA
Personally appeared before me, a Notary Public in and for said County
and Commonwealth, CHARLES C. KELLER, who, being duly sworn, deposes
and says: that he is the Editor of the WASHINGTON COUNTY REPORTS,
the officiatl legal periodical for said Washington County, published weekly
having its place of business at Washington, Washington County, Pennsylvania,
and is acting as its agent in this behalf; that the said WASHINGTON
COUNTY REPORTS_ was established on March 31, 1920, and was designated
as the official legal publication for Washington County, Pennsylvania, by order
of the several courts of said County, dated November 11, 1920; that the printed
notice or advertisement attached hereto is a copy of a notice or advertisement,
exactly as printed or published, which appeared in the said legal periodical in
its regular issues on the following dates:
........... J.uJ.:y. .... l0..,. .... 1.7..1 ...• .2:4 .. , .... .l9..6.9 .................... .
that the affiant or the corpora<tion in behalf of which he is acting is not
interested in the subject matter of said notfi or advertising and that all of the
allegations of th~i vit as to he time~c ann~cte of e publication
are true. )Jl j . . . ,
...... 24:1i.b~y of .............. ~lll.:y. .......................... , 19 ..... Q9. ...... .
·----~'!:::':~:~~-
Washln[;tvn, Was:1lngton ... o., P•
My C;;mmission Expiros
November 1, 1009
Editor
Estate Notices
The Register of Wi<lls has granted
letters, testamentary or of administration,
in the following estates. Notice is hereby
• given to all persons indebted thereto to
make payment without delay and to those
having claims or demands to present
them for settlement to the Executors or
Administrators or their Attorneys.
• • • • • • • • • • • • • • • • •
FIFE, JAMES G., a/k/a J. G. FIFE, Dec' d.
Late of Peters Township Washing-ton County, Penna. '
Executor: Thomas Boyd Fife 333 ThompsonviLle Rd., McMurray' Pa 15317 ' .
AttoriJ-ey: James R. Donaldson, 614 Washmgton Trust Bldg., Washing-ton, Penna. 15301
Observer -Reporter
WASHINGTON, PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the News.paper Advertising Act of 16 May, 1929,
P. L. 1784, as amended.
Commonwealth of Pennsylvania, County of Washington, SS: ........... .
Pe·rsonally ap.peared before mte, a Notary Public in and for said County
and State, ... J.Qh.P.. ... L. .•..... S..~ ..... N.9J:Jh~9.P .......... , who being duly srworn
according to law, deposes .and says tha;t he is the .P.X.~.§.i.Qg_nt.. ............... .
of the Obs•erver Publishing Company, a J'!ennsylvania corporation, and its
agent in this behalf; that the said Company is the owner and publisher of
the Observer-Reporter, sucCiessor to The Washington Observer, established
September 18, 1871, and The Washington Reporter, established August 15,
1808, a daily newspaper of general circulation, printed and published and
having its place of busines•s at Washington, Washington County, Pennsyl-
vania, where it or its predecessors have been established and published
continuous•ly for more than six months• prior to the publication of the notice
hereto atltached; tha;t the printed notice or advertisement hereto attached
is a ·copy of an official advertisement, official notice, legal notice or legal
adve.rtisement, exactly a's printed or published in the ObSJerver-Reporter in
its regular editions on the following date or dates; ........................................... .
...................... J.P.-JY .... ~.~-··J.9. .... ~.P..9 ... J.7 . .1 .•.. J.9..f?.2 .............................................. .
that neither th!e affiant nor the Observer Publishing Company is interest,ed
in the subject matter of said notice or advertising and that all of the allega-
tions· of this affidavit as to the time, place and character-of publication
are t<ue. ~?,<;;2?~
Sworn to and subscribed before me this .... 17 .. day of .. J.ul.y .... 19.6.9
w. 26782 .... :e#~~v:~!·~~;;;;;,
WASHINGTO:~. WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6, 1972
·.• · . . .. .
.,. ...
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3Jn thr· • CCnnr1 nf Olnnntu ......
Jn the matter o! tl::e Audit o! Accouut in
Estate or , JAMES. G. FIFE, a/k/ 11. 63-69--733
No .. ___ ---,---------~~
.: ... ·. J. G. FIFE
Deceas.ed
·. ·-. TO THE AuDHIXG JuDGE:
·:. .. . . ·.· ....
'.
·.· Enter my appearance ror ___ ~A~c~c~·o~u~n~t~a~n~t~---·--------~--~/------------------
... ·.' ------------~------~----~--~--~~-----------------------------
N. B.~Cou;1sel shall, br sep::>.rate p:1per, present a concise state::-tent o! e:1ch
claim, with sup;>ortir:; c.J.!cul::.t:on o( anr intere~t ch[::r.ed.. Obj~ctio:J.s
· to an account c.s Ci!ed, sh:tll b-~ cc:Jci:;e!r st:'.t.::d in a se;!:;.rJ.t~ p:1per.
Cour:cil su;;-~s:b:; pro;>er di:;tributiou sh:11l tile a sep:1ra.tt! concL;e st:J.te-
ment in tl::lt re ;:1rd.
•.
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'70 OCT 20 PH 3 54
R U S S E L ! . rH, R I N 0
fiEG!STER OF WILLS
WASHIN\~TON CO .• PA.
~u t4t <!tnurt nf Qtnmmnu Jira11 nf ila11l1itt!ltnn <!tnuuty,
J.ruusylnauia, ®rpl1ans' <!tnurt ilitti11inn
ESTATE OF No.--~6...L3_,-6.._9'--_..7 ....... 3...L3 _____ _
James G, Fife a/k/a In the matter of the __ F_J._· r_s_t_a_n_d_F_i_na_l_
J G Fife
deceased.
Account of_~T~h~o~m~a:.:::s:......::B~o~y-=d~F~i:.=.f-=e'---
Executor
ADJUDICATION AND DECREE
And now October . ~, 19 __ 7~this matter came on for hearing,
audit and distribution at this session and testimony taken; and thereupon, upon due consideration
thereof~the bqJaa~e for distribution in the hands of the Accountant is determined to be
$ !::!::0 ,OOo. 0 and the account is accordingly confirmed; and. it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof, unless exceptions hereto be filed
sec. reg. or an appeal be taken herefrom sec. leg.
SCHEDULE OF DISTRIBUTION
Balance per account ________________ _
Additional debit asked at audit
Additional credit asked at audit
Balance'---------------------
Deduct Clerk's Costs & Receipt;:,_c: ____________ _
AttorneY--~•oi.'Te=s...me~s~Ru...--Duau.nu.a=-1"'"du..so:t.~au.nu..-________ _
I Russell Marino, Clerk o.c., costs in certifying 1
real estate to Recorder,
Recorder of Deeds of Washin~ton County, costs
recording certification of real 6state,
Contribution to maintain assets of estate in
kind, 139.63
$40,084.63
J
Russell M~rino, Agent, transfer inheritance,
including tax due on estate liability, trans-
fers and jointly held individual liabilities,
$78.21
Interest from 6-18-69 to 10-30-70 6~4?
~Jtc-J. 11, 1?70
'fJ/}. f!4. t .2
~--.ol~.aMI~ 84.63 -o·-
Thomas Boyd Fife, son, residue, including real
estata as hereinbelow described, held in kind
and distributed as • sue h at the appr13is ed value, 40000.0C
$4o,ooo.oo
No balance
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REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF W SHINGID COUNTY
BY THE CLERK OF THE ORPHANS' COURT DI ISION
James G. Fife a./k/a J. G. Fife, devisor,
devisee of all the right, title a_nd undivided
decedent in and to parcel of real estate describ
ALL that certain tract of land situate in P
Washington County, Pennsylvania, bounded and des
BEGINNING at corner common to land now or f rmerly
ship,
follows:
Hamilton, land now or formerly of Dennison Broth rs and outhwest-
ly of Dennison Brothers, North 6!0 East 38.2
thence by same, North 38° Esst 49 perches to
land now or formerly of Mrs. Wallace, South 62!0
to a white oak; thence by same, North .5 perc
stake;
point; thence by same, North 23!0 West 15.4 perc point;
thence North 61° East 27.3 perches to a point; land now
or formerly of A. Fife, South 43 1/8° East 130.5 to a post;
thence by land now or formerly of Mrs. E. Gilles ie and and now or
formerly of Mrs. Hamilton, South 81 3/4° West 24 perche to the
place of beginning. CONTAINING 92 Acres, 2 Rood ,12.2 P rches.
EXCEPTING and RESERVING therefrom and there ut the ollowing
parcels:
(a) 4.55 Acres conveyed by James G. Fife t
Kalchthaler and John A. Kalchthaler, her husb
dated September 14, 1944, and of record in th
Office for Washington County, Pennsylvania, i
680, page 538.
(b) 0.181 of an Acre conveyed by James G.
to Charles F. Miller and Mayme B. Miller, his
dated September 23, 1944, and of record in sa
Office in Deed Book 691, page 256.
(c) 1 Acre conveyed by James G. Fife to Pa
Jeanne w. Hayes, his wife, by deed dated July
record in said Recorder's Office in Deed Book
Mathil
nd, by
Record
Deed B
ife, wi
wife, b
d Reco
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eed
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ok
ower,
deed
er's
es and
and of
e 437.
(d) 1 Acre conveyed by James G. Fife to Wi bert H. Williams
and Ethel V. Williams, his wife, by deed date July 1 , 1948,
and of record in said Recorder's Office in De d Book 93,
page 142.
(e) 0.863 of an Acre conveyed by James G. ife to ichardK.
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Jones and Ruth J, Jones, his wife, by deed da ed Febr ary 10,
1956, and of record in said Recorder's Office in Deed Book
954, page 631.
(f)
Martin
and of
298.
0.52 of az;t Acre conveyed by James G, p·fe to T oma.s F.
and Ruth Martin, his wife, by deed dat.d Augus 31, 1956,
record in said Recorder's Office in De d Book 73, page
{g) Lot 100' x 218' conveyed by James G. Fife to C
Crichfield, Jr. and Marlene A. Crichfield, hi wife,
rective deed dated July 12, 1961, and of reco d in sa
der's Office in Deed Book 1118, page 203.
EXCEPTING and RESERVING the coal of the
Vein, together with mining rights heretofore
Charles Porter by deed dated.·August, 27, 1900,
Recorder's Office in Deed Book 254, page 39.
BEING the greater portion of a tract of
cor-
Recor-
d by Ross
Sweney to James Fife by deed ·dated October 23, 1876, and of record
in said Recorder's Office in Deed Book 5E, page 635; and the said
James Fife died May 17, 1907, and by his Will, 1 12, 1907
and of record in the Register's Office for Washi gton Co nty, Penn-
sylvania, in Will Book 22, page 499, devised his farm to his son,
James G. Fife.
CERTIFIED TO RECORDER: NOVEMBE 18, 19 O.
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IN THE COURT OF COMMON PLEAS OF
WASmNGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 63-69-733
ESTATE OF
JAMES G. FIFE, a/k/a
J. G. FIFE,
Deceased.
PAY TRANSCRIPT
...,
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JAMES R. DONALDSON
ATTORNEY AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON, PENNSYLVANIA ~
·-
l
IN THE COURT OF COMMON PLEAS OF ,WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS I COURT DIVISION
ESTATE OF
JAMES G. FIFE, a/k/a
)
(
J. G. FIFE, }
Deceased. (
NO. 63-69-733
PAY TRANSCRIPT
The undersigned hereby acknowledge to have received from the above Estate
the amounts awarded to each by the Adjudication and Decree of the Orphans' Court
Division at the above number, said amounts appearing opposite the signatures of
the undersigned.
Russell Marino, Clerk 0. c., Costs $
Russell Marino, Clerk 0. c., costs
in certifying real estate to
Recorder
Recorder of Deeds of Washington
County, costs recording certifi-
cation of real estate
Russell Marino, Agent, transfer in-
heritance tax, including tax due on
estate liability, transfers and
jointly held individual liabilities
with interest from 6-18-69 to
10-30-70
42.00
7.50
84.63 1 y-;o
I ,
;GLe-o.ad-(~
~0-~,
c~-/2;1· f.-
/t: :: -l·-6 <.)
Thomas Boyd Fife, son, residue, in-
cluding real estate held in kind
and distributed as such at the
appraised value 40, 000. 00 __ ...,l(..::;.S=.:EE::.....;.A:.:T:.::TA::.C=..:HE=D-=RE=..:C==E:.:I:::.P.::..T},__ __ _
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS'. COURT DIVISION
ESTATE OF
JAMES G. FIFE, a/k/a
J. G. FIFE,
Deceased.
)
(
)
(
NO. 63-69-733
R E C E I P T
KNOW ALL MEN BY THESE PRESENTS, that I, THOMAS BOYD FIFE,
do hereby acknowledge to have received from THO~S ~OYD FIFE,Executor
of the Estate of JAMES G. FIFE; also knoWn as J. G. 'FIFE,
Deceased, the sum of --------------FORrY THOUSAND & N0/100 ---------------------
---------------------------($40,000.00) ~-----:-----~---------------------DOLLARS,
including therein my share, if any, in the real estate held in kind and distributed
as such at the appraised value, all as awarded to me under Decree of the Orphans'
Court Division of Washington County, dated October 20, 1970, at the above number
~ and I do hereby authorize ~nd empower the Register of Wills in and for said
County to enter and file this Receipt.
IN WITNESS WHEREOF, I have hereunto set my hand and seal at McMurray
__ .::,P.::.en::.n~s:::.vz.;l:.:v:.::a::.n::.::i:.::a:..-_____ , this 12th day of __ _.:;.N;.;;;o..;.v..;.em.;;;b..;...;..er;.... _____ , 19 70
Form RCC-33
7 ?.-?.
(p ~,-i, q--.J_J
•
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
j
RESIDENT DECEDENT COUNTY OF .... W. ... ~ .. S. .... ~ ... J ... ~ ... G ... J: ... O ... ~ ......................... .
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
__ thein~erit~nce __ ~n!f.E.!:!t!lte _T~ J\ct of 1~!)1.)
IN THE MATTER OF THE·ESTATE OF }
AFFIDAVIT OF
.. J.~§ ... 9. .. ! ....... f..~.~ .. L ... ~./lf::./~ ......... ;!..~ ..... g~ ....... J!.~.J!~... ................................................ EXECUTOR
(State full name of decedent)
Late or ....... 1.?..~ .. ~-~~-~ ...... ~9.~.~-!:t.~P. .. ~ ..... ~c:l:~.?.:~~~-~-~~-................. county
!i '1 , .,
)
State or ...... .P.ennsyl:v.:ani.a ........................................................... }
County of w_ashi. n~_ton ............................................ _. ss:
.2 3 '1 -{ J :,
jJ.-)
.................................................................... TROMAS ...... BOID ..... F.IFE ......... . Esecutor
of the estate of the above-named decedent being duly sworn, depose s and says
Decedent · cHed ............. ~.~-~-~ J~-~:1.1..... .. . .
(Month)
........... , 19 .... §.~ ......... ,F testate .leaving a last will, copy of which is hereto attached. }
(Jiay) ·. (Y,..r) ~
JAMES R., DONALDSON Name and address of attorney or}
other authorized representative to.
whom all correspondence should be
mailed.
614 Washington Tru.st Bldg., Washington, Pgnna. J..5.3.Ql ...
That as such .... .Ex.ecutm: ....................... deponent is familiar with the affairs of said estate and the property con-
<..:x.,cutor-AcJministrator> (
stituting the assets thereof and their fair market value. i. 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 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
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 Schedule A attached h,ereto 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, date, 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 8 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 trust for
any other person or persons giving also separately the accrued interest thereon, if 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 statu~e-or agreement they
are designated as tax free, of the United States, or any s-tat.e, or political subdivision thereof, or of
any foreign country, 'whlch are owned at the time of death; all 'wea~ing apparel, j~Wt:llry, silverware, pic-
tures, books, works of art, ho~sehold furniture, horses, carriages, automobiles,_ b?ats, and any and all
other personal chattels of whatsoever kind or nature, left by decedent, together wi_!.h the fairly estimated
market value thereof; all bonds and mortgages held by decedent and of all claims due1and 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 endowment contracts the
proceeds of which were payabl~ 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 a·ccrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent ~t the time of death, with the market
value thereof at such time.
•
' ...
In the case of securities of close or family corporations, the yalues ,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 decedent 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 business as may be pertinent to a fair and just appraisal of the decedent's interest
therein 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 made 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 decedent, 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 schedule a co~y
of the deed, trust agreement or other instrument creating the trust. Ther•~ is also set forth in said
schedule 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-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of another,
with a copy of the instrument creating such power attached to the scheduie.
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 with the ages at the time of
decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also
contains a stat~ment showing which of the beneficiaries named in the decedent's will, if any, died prior
to decedent, the dates of their death, their issue, andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all 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 instruments 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, including 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 and unpaid 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.
That the totals of the appropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein,-
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this ................................ .
................ " ........... 2-t:..th. ................ day of ................ JJ.l.ne, ............................. 19 ...... 9.9. ...
----~ ~ J-/f-u ~~~~~~-;;.;., ..... ,
Wubtagtoa, Washington cou~~· _P,...
IIJ Commission Expires ~1ar .
~~~~--------
·······-~-~-~---·Th9..mP..~.QnY..i. .. ll.~ ... R~lll ......................................... ~-·--··
(Street Number)
-------~~~~~~-~I~----~~-~~~-!--... ~.?.-~-~7. ............................................... ..
(City or Town and 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 required 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)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
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 tenancy by entireties, report on Schedule "E". Property held 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 Commonwealth of Pennsylvania should be
described by lot and block number, street and street number, together with
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 mortgage 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 from this schedule.
1/2 interest in 80 Acre tract of land situate in
Peters Township, Washington County, Penna., upon
which there is erected a two-story frame house and
other buildings. Pittsburgh Coal and mining
excepted and reserv~J ~
( 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)
ESTIMATED
MARKET VALUE
~>
$ 40,000.00
$40,000.00
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
RCC-35
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 ~f his death. Property owned by the decedent jointly with another or others
must be listed under Schedule "E". Intangible 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 listed, despite the fact that they are not of the administered estate.
Tangible personal property 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 or 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. List and describe fully VALUE MARKEl' VALUE (Do not write in
this space)
Checking Account -Union National Bank of ~j Pittsburgh
J 207.12 Donaldson's Cross Roads Branch
-
Insert this total opposite "Personal Property", Schedule "B" in X X 207.12 the "As Reported" column on the last page of this return.
PCC-16
Cm~fON 11'"EALTH OF PENNSYLVANIA
TRANSFER INHERITANC'"S TAX
~SSIDENT DECEDENT ..
SCHEDULE "C"
T R.•\.N S FEfi.S
-
(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 death, transfer property from himself to himself and another or
others (including a spouse) in joint ownership? (Answer yes or no) Yes
(3) If the answer to (1). or (2) above is in the affirmative state:
(a) Age of decedent at time of transfer 91
(b) State of decedent 1 s health at time of making the transfer. (Note 1). Good
(c) Cause of decedent's death. (Note 1). ConJestive Heart
(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 or after his death?
(Answer yes or no) ___ ~N~o~-----
(a) Was there any possibility that the property transferred might return to transferer o·r his
estate or be subject to his power of disposition? (Answer yes or no) ________ _
(b) What was the transferee's age at time of decedent's death? ___________ __
(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 th~· property transferred?
(Answer yes or no) No
(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 ________________________________________________________________________________________________________________ __
(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) No
(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 co11ld revert to decedent under terms
of transfer or by operation of law? (Answer yes or no) ___ ~N~o~------
(9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter-
est of the beneficiary reserved in th~ decedent alone or the decedent and others?
(Answer yes or no) _____________ __
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 tr~nsferred, 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
NOTE: See Jointly Owned Property
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)
. RCC-38
COMMONWEALTH OF PENNSYLVANIA
THANSFEH TNHElUT1\NCE TAX
. ' .
.,J -. 4 ' -
SCHEDULE "E"
RF.SIDENT DECEDENT JOINTLY OWNED PROPERTY ~~~~------~--------~~~~~~~~~~------------------------------HiSTRl'CTIO!\S: This sch~dule 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-~wners to
the decedent.
Description of Property, Date of Acquisition, Name I Unit
Address and Relationship of Co-Owners, and Place 1 Value
Percentage Estate
Share Valuation
of Record of Instrument, where Real Estate. l
-);
Savings Account -Mellon National Bank and
Trust Co., Canonsburg Office, in~eSJJ
of James G. or T. Boyd Fife vr'1 /J
Checking
.Trust
names
Account -Mellon National Bank and
Co., Canonsburg Office, in the .~-. . ) ~
of~~~~~~,:-},
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
5,788.25
1,901.73
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of
Entire
Property
$7,689.98
Value of
Decedent's
Interest
RCC-36
COm!QN'I'"EALTH OF PENNSYLVANIA.
TTL\NSFER INHERITANCE TAX
RESIDENT DECEDENT
. . " .
SCHEDULE "C"
Til~NSFEJ1S
-
(1) Did decedent, wit!Hn tw~ 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) Mes
(2) Did decedent, within two years of death, transfer property from himself to himself and another or
others (including a spouse) in joint ownership? (Answer yes or no) Yes
(3) If the answer to (1) or (2) above is in the affirmative state:
(a) Age of decedent at time of transfer 91
(b) State of decedent's health at time of making the transfer. (Note 1). Good
(c) Cause of decedent's death. (Note 1). Congestive Heart
(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 or 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) ________ __
(b) What was the transferee's age at time of decedent's death? --------(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~o~-----
(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 __________________________________________________________ __
(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 could revert to decedent under terms
of transfer or by operation of law? (Answer yes or no) __ ~N~o~·---
(9) If the answer to (8) above is in the affirmative, 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) ________ __
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
NOTE: See Jointly Owned Property
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return.
MARKET VALUE
(Estimated)
rK/tJ-74Q:O~o.oo
$40,000.00
DEPT. VALUATION
(Dept. Only)
\
h
"RCC-37 (12-63)
etnt:\lt)~\\"E:\I.TI! OF l'E:'\~SYYL\N!A
TH:\NSFER l~l!EH!T.-\:'\l'E TAX~ ~
RESIDENT DtXEDE:'\T
.
BENEFICIARIES AND ADDRESSES
State full names and addresses of all who
ave an interest, vested, continge~t or other-
wise, in estate) . THOMAS BOYD FIFE
333 Thompsonville Rd.
McMurray, Penna. 15317
•. -.#
•
SCHEDULE "D"
BENEFICIARIES
RELATIONSHIP
(If step-children or SURVIVED DATE INTEREST OF
illegitimate children DECEDENT OF BENEFICIARY
are involved, set STATE YES IN ESTATE
forth this fact) OR NO BIRTH
·son Yes Residuarv Legatee
. .
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
-
Will
~ ! No. Year ........... .
P.\1 THE
:\lATTER OF THE APPRAISEMENT
Late of ..
OF THE
ESTATE OF
JAMES G. FIFE, a/k/a
J ... B. FIFE Deceased
Count\· of Washington .. . ............... · .. · ..
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
"Vd ··oo NOl~NIHSVh\ .
S111/,\ :10 H31SifJ3H •·
0Nit1VW T13SSDtJ
r1 £ Ud ~t unr 69.
~a 3li.:l
(Executor-Administrator
must complete "As
Reported" column #1.) II ., \ .
\ II
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R C C-81 (2-64)
COMMONWEALTH OF PENNSYL VAN lA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
•IN YOUR REPLY PLEA8E
REFER TO 37_231_6
NOTICE OF FILING OF APPRAISEMENT
THOMAS BOYD FIFE
(Executor~·
In Re: Estate of ____ =-JAMES=:::;::;...-'G::....:....• ....::F:....:IF=-::E::._ _______ _
______ W~'A;;;.;;S;...;;.H;...;;.IN;;;.;G.;;;..T.;;;..O~N----County -File No. 6.3-69-733
Dear Mr. Fife:
You are hereby notified that the original
appraisement in the estate of James G. Fife
has been filed in the office of the Register of Wills qf Washington
County on October 14 , 19~. Said appraisement reflects the
following valuations:
Jt. Held -------~7.&.;,6~8~9,..9~8~
Re al Estate -------..::::14~0~,-=0;,.;:00;...;:;...;:•...::00;_;;__
Personal Property ____ ~~2n0n7~.ln2n---
Transfers _________ ~4~0~,~00~0~·~0~0~--
Total _________ ~87~,=8~97~·=1~0 __
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 _____ O.;;;..c.;;;..t~o:....:b:....:e~r-=14~,-=1~9~6~9 ______ _
Title
~ifR
APPRAISER
DATE OF DEATH: March 18, 1968
Note: This is not a bill.
RCC•39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of FIFE,
(Last Name)
JAMES,
(First Name)
G.
(Initial)
DATE OF DEATH 3-18-68 FILE NO. 63-69-733
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
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: 10-14-69
03-18-68
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for 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 as a deduction.
Dated: ________________________ _
INVENTORY
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
VALUE AS REPORTED
$ 40.000100
207 l2
40.000 00
7. 689 .. 98
ert.897 10
annuities . . . . . . . . . . . . . . . . . . . $ ------------+----
ESTATE TAX ASSESSMENTS $ _________ J.._ __
REGISTER OF WILLS
VALUE AS REAPPRAISED
$ ____________ ~ __ _
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
Taxon$ ________________ ~---
Tax on $ ----------------+--~
Tax on $ ---------------+---
Tax on $ ---------------+----Taxon$ _______________ ---+---
Exemptions=======~F== Total Estate _____________ .....~-__ _
TOTAL TAX
2% $
% $
0 $
10% $
15% $
*
$
Less tax previously paid $=====~==
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 $ __________ ___. __ _
BALANCE DUE
Add interest at rate of 6% from
----------~·0---------
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
$----------~----
$-----------4----
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
JAMES G. FIFE
Deceased
Late of . P:E'r~ .. 'r.m' -~.
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
.· ' . ...
r ,.•
----·
~ ...... -rJo<A.;,-·
i'o...'
Description
JOD-:TLY OVJNED I<CW~>ERTY
333 ~::H:·~r:::;CC'>l1""Vi. J_J..c k:c;__::.J
-_ _z:.,:.r::::.::;;;:~y-~;:l~1C~~--l-5.-3-l..J7:..__...:__ ---------
___ _:_ ___ -:------.-----·-------·--Subs~Quent volun·· \ \ion d<.te Alternate vniLc
------------------1 --------------$
5,783.25
2 C~:ec.:.:::t:11:; A-::c.J~..1:1t:, ?·Icllo:.:. ·tJ~tio::-nl Barile & T::..~ust
' 3
4
G·J.::; C.::~:c:-lDbu::c Oi:iicc., irL r...:rno o£ J. Go or
L:~t;1 E. ~::.:::c \:,., .. __ _ ... , .. ._'"""..._-""'"· ..w. ........... w-\:~~ -~.,').-, 1 C .-;,...,;)• .,.,.., ;· -; .,.,C 1 •·r1 .,. -~ l
Dc:Josit. ir;.suc.d. by ?·1·.,"11 c.,., "~"'"'·r 0 • .,~·0-... ... .., ..... ~ .... ~ '"" "";-.... .-I.J.~-"'t>
)_~,:•.·.·.·.· .. :. s._ ... _ .. '-r-_~·~":~""" r" c~-r"I-'"""C'"',~ ... ,.--0,.,._.. .,; .. , ---~ ~-'-""~· :l '-.l~t..-~ .. .!. ..... uv.L~ £.t::t.cc., c.acec.
3-.;.l0-67, i:·! 11~:-JC!S of ~~i~~:r:.es G. & Teo !?,oyJ l:if~
I::t<:.::--cst 1:.~t:c 5% Cll 't.rl1olc c::.:o~u.nt i11cl~tdcd
"i'\ a'f P..ePoftttd. n.-..J:'.,d-lfAtTO"'~e.. TO.C.. O..T"'trl~
cu~ t.~nl Q.. -nQ"' s. rt'l't Qlt\'cL s.c.c.W',r r T'o
~ .u ~ .,. " ""'c... .:r..,. t-1 t f\ ' r Q "" t c. c:f ff ~ 'et't"c.:,.
-r6i. Acr oF •ct.Gat
f\ te 6\ · ~ c c ~ 3 ~
/vJ'..r' ........ . "
TOTAL (also enter under the Re-:.:?piblaiion, Scl:edule 0)
(it more space is need•Jd, in~crt additional sheets of same size)
1, 901.73 •
17.76
•II -,.
· · Schedule E-Pac;e 15
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Fonn RCC-2 . -
COMMONWEALTH OF PENNSYLVANIA DATE ............... .9..~~~--~~ ..... ~.4.'. ...... ~.~?..?. ....................
DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX ................ !'f.~~~-~-~~:!1: ..................................... .BUREAU OF COUNTY COLLECTIONS COUNTY
HARRXSBURG, PENNA. 1712 7 APPRAISEMENT FILE NO. .. ............... §.~:.§.:::.??..?. ............................................... . ..
Whereas, .................... !T..~ .. ~ .... G:., .... f..~.f.~ .................................................................................... late of .................................... ~~.~~.:.~ .... ~.~ .....................................
in the County of .................. ~ ....... W.~.~b..:j,p.gt..Q.Jl. ........................................................................ Commonwealth of Pennsylvania, having died on I
I I
the ............................. l$. ... ~.h ................................................. day of .............. ~.~.h .............................................. 19 .. 9..~ .... ' seized and possessed of an estate I
I subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ................................ W.~.R.~ ..... G.~.~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 I
the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer I
inheritance taxes at the lawful collateral rate on any such future interest.
Unit Appraisement Description of Asset Values Made for Inheritance
Tax Purposes
$
REALTY:
1/2 interest in 80 Acre tract of land situate in Peters
Twp., Washingeon County, Pa., upon which there is erected
a two-story frame dwelling and other buildings. 40,000 00
PERSONALTY:
' ~
Checking Acct -Union National Bank Of Pittsburgh 207 121
TRANSFERS:
I
1/2 interest in tract of land situate in Peters Twp.,
Washington Count;[, Pat, oonve;y:ed withing twQ ~e~s of
death by deed date 5-2-67, in D. B. 1256, p. ll77. 40,000 ()()
JT. HELD:
Savings Acct. -Mellon National Bank and Tr. Co.,
Canonsburg Office, in names of James G. or T. Boyd Fifil 5..~.788.25
Checking Acct. -Mellon National Bank & Tr. Co.l Sn the
names of J.G. cr Ruth E. !"'if e, Canonsburg, Office 1.901. 73
7,689.98 7,689 98
Total 87,897 10
form~;"!,~h t;:: ~:~~w(ll"D ~Ct>0~~.2· ~.~ 0~e~t~ . t ~~~ .. ~~~r~ise~en~~~~· 1~ Q.-
..... :-e ····~ " ~~~
~·····z··········· ······=·~··,.;~;····························································· .......... :7 ..... ·-j·p;;;;·o;o;;;; ..................................... , Penna.
-
.............................. WAS.H.lNGTON. ......................... . County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
......... J.~ .... G. .•.... f.lf.~ ....... .
Deceased.
Late of
.. r.w.r~ .... 'rw.P..'! .............................................. .
Date of Death, ......... Mar.ch. .. l8,.196.8 ...................... ..
Appraisemel!t Docket Vol., 37
Page, ..... ?~+~-~ .................... No. . ... ..§~.~.~9.::7.?..~ ......... .
Filed in Register's Office, .. 9~~9.l:?.~.:r. .. :.:l4.,J9Q9 .. .
Amount of tax due, $ ................................................................. .
DEPARTMENT OF REVENUE
Received,
,
Examined and Approved,
Wrote abo.ut Appraisement, ..
Appeal f1'om Appraisement,
Entered and chnrged,
---------------
I Form RC C·lO ' . . DEDUCTIONS ALLOWED IN J .. <;'l~?-, rv ..
OFFICE OF TME STATEMENT OF DEBTS
I
~ THE SUM OF ............ $ ................................................
I
REGISTER OF WILLS ... ; f::·J!)j(/!;!;,~~7~ AND DEDUCTIONS
OF WASHINGTON COUNTY
AND AGENT OF THE COMMONWiiJo.LTH ~1); r.~ '
Register of Wills, Age~t ).:;/.fJ.
.IAMI<:S Vo .t'lJ!'J.!;, .a fit . ./ a f/ ESTATE OF .I G-FIFE LATE OF Peters TOTJDship
DATE OF FILING APPRAISEMENT June 241 1969 OATS OF DEATH March 18, 1968
DATE NO. OF NAM& OF PAYEE REMARKS AMOUNT VOUCHEJt
6-18 69 Russell Marino, Register Letters Testamentary 18 50
6-24· ~69 Edith L. Dae:ue Notary 2 00
6-24 ~69 IRm:sell Marino. Ree:ister Filing Inventory 3 00
7-1· 69 wash. County Reports Advertising Letters 14 00
7-1 69 Observer Publishing Co. Advertising Letters 14 00
')-18 tiD IBar Association 22 Xerox Copies 2 20
T""""'"'" R nnn::~1dl'lnn Attornev's Fee 2 310 00
Russell Marino, Register Filing Account 16 00
4-2 68 Leonard Griffith Funeral 1,073 70
3-22 68 George Clark Digging Grave 75 00
4-2 68 Wilbert E. Zuver Flowers 53 00
4-10 68 George C. Schmieler, M.D. Professional Services 45 00
5-21 68 Washington Hospital Balance 42 75
k.?(\ .E\A Tl'n..-t-'7' • 1 t-l"'.n Ietterine: 14 00
Cemeterv Association Assessment 20 00
7-31 t-68 County Treasurer 1968 County Tax 89 91
A-?7 .E\A 1968 Township Tax 60 87
10-22 68 1968 School Tax 370 99
Edith L. Dague Notary 3 00
Thomas Boyd Fife Family Exemption 1,000 00
uw .. i>/f-.~ Y7/ t).{)
(]~~ll I f"U.a . d -\. oAA2}_ /j 0..0
1/ -~
TOTAL ---------------nn ~::>,~~/ --:N!i--·
COMMONWEALTH OF PENNSYLVANIA }sa: COUNTY OF HASHIN~TON
I, thomas Bo~d Ejfe HEREBY CERTIFY, THAT. TO THE B~T OF
MY KNOWL!:DGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE SfATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSES OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF JAMES G. :EIFE, alkla DEC&ASED, AS DEDUCTIONS FOR
INMERITANCE TAX·· PURPOSES.
,j_ J. G. FIFE J_};tf1A4A.-b /3 J. 1~ CL. 5.)
swoRN AND suascRJaeD BEFoRE ME TMis I.Z ~ DAY cw (Thomas Boy~} ' ~ SeEtember~-~ 18 __:jJJ_ ~LdiJ ;{~ 0
EDITH L. DAGUE, Notary Public
Washington, Washington County, .Pa. . .. r "" · 973 My Commission Exp1res · fl
'. '
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RCC-134 (9-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE"
lAX APPRAISEMENT AND ASSESSMENT
OF ASSETS NOT SUBJE.CT
TO ADMINISTRATION
j
TO: T. BOYD FIFE Date: _D.=..e-=-c.=..e.;..;;m...:...lb;_;;e_;;:r__:;.6-L, .;._1:::..9:....7:....::2:..;___ __ _
33 THOMPSONVILLE ROAD County __ W-=a-=-ah::::i::::n:::.:gt~o::..:n:;:__ ____ _
McMURRAY, PENNSYLVANIA 15317 County File No. _________ _
Bureau File No.------,-----
We have received notice that, as a result of the decith of-:----=J_.,am=e::.:&::......;G::;...:..e-:-=-F=i=f~e;,___ __________ _
on March 18 19li_§)you came into ownership of certain property through right of survivorship, which
was formerly owned by the decedent.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the I iability for the payment of the inheritance tax due is imposed upon you, as transferee ..
The property on which tax is hereby assessed consists of: Certificate of Deposit, issued by
1mLLON NATIONAL BANK & TRUST CO., CANONSBURG OFFICE, CANONSBURG, PENNA.
Dated 3-10-67, in names of JAMES c. & T. BOYD FIFE. Not reported on Inheritanc
Tax Return deemed a transfer and subject to Tax under the lnheritanee and
Estate Tax Act of 1961. Balance as of date of death, $16,0_Q().OO. d _ --~d-
appraised by the Commonwealth, as of the date of death, at$ 16,000.00
100 % of this amount is taxable at the rote of 6 %
ORIGINAL ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
$ ---=l-=-6.L, 0::..:0::...:0:...::.•-=-00.::,___
AMOUNT OF TA)_( DUE
If you pay the above amount within three (3) months of the
date of death of the decedent, or on or before ____ _ uuxxspx 19__D_, you may deduct a discount of
5% of the amount of tax due, or
This tax became delinquent nine (9) months after death
{one year if death occurred prior to December 22, 1965
and fifteen months if death occurred on or after
December 22, 1965 but prior to June 17, 1971) and, in
addition to the tax, statutory interest at the rate of 6% of
the tax per annum is also due as of* Jan. 18 19 73
in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate-of 6% per annum unti I paid
960.00
206.40
AMENDED ASSESSMENT
$-----------------
( A TOTAL AMOUNT DUE $
1
t
166•40
$ ========
APPRAISED BY:::;;;;--~ ~~~ASSESSED BY: RliSsru.' MARfNo: ·~
. {Inheritance Tax Appraiser)'tZ . {Agent for.th,~ Commonweatth') ·'
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to: To insure proper credit to your account
this Official Notice must accompany ~~ /I·A.L<.~ payment. Mail a• b•ing it to:
AGENT FOR THE COMMONWEAL~ l1 cOURt· HOUSE
WASHINGTON, PENNA. 15301
(over)
If you have-already paid this klx to em executor, administrator, attorney or other .personal representative of the
decedent for forwarding to the Commonwealth, list below the date paid, nciine and address of the person to whom
you made payment, their official title and the amount.
Date Paid Name and Address of Payee Official Title Amount Paid
Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses
or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due. If any
such expenditures meet all of the three following tests, it is recommended that you itemize the payments below,
execute the affidavit, and return this notice. The Register of Wills will examine the debts claimed and allow
those which he determines to be proper. The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts, and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment, if required, and
3-These same debts are not also claimed, for tax purposes, by an executor, administrator or other
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
{attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)
.-f:,' COUNTY Of ________ ·)
SS:
I, . hereby certify that the foregoing is a just and true statement of
funeral expenses and other de·bts of the decedent, . . , for which I
was legally responsible and which I did pay out of the p~op~rty .. herein taxed. I further certify, that to the
best of my knowledge and belief, these same debts will no.t be claimed by any other person, for inheritance
tax purposes.
' . 1 DAY .OF ~ ~~.....,, l.JI..;.
----------------~----------------Signature of Tax payer
SWORN AND SUBSCRIBED BEFORE ME ·THIS ;, ' ·•.
--------------------------·--· ..;..' _C'l9l .. J\! "''~' ...... , •.
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I
have allowed deductions listed above in the total amount of $ ----------•
Date of Approval: _______________ _
Register of Wills
RCC-4 (8-68) COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NO. OFFICIAL RECEIPT • PENNSYLVANIA INHERITANCE AND ESTATE TAX
RECEIVED TWO THOUSAND FIVE HUNDRED
Ruth E. Fife
and no/100 - - - - - - -
representing Pennsylvania Inheritance or
dollars
Estate Tax due from the following estate: From:~~~~~~~~~~~~~~~~~~L---,----------------------------------------------------!1
Address ____ 61=-4_l_vA_S:.._H:.._I~N=G_T::.-=...O=..:.N_T.::..:R:...:..U.::....:S.::....:T=--=B=L=D:....::G:....::.---I 2%Taxon $ __________________ ~-------------~---u
WASHINGTON PENNSYLVANIA 15 1 6% Tax on $ On Account ----~~-=~~==~
File No. 63-69-733 Date of Death __ 3.:...._-c.;:.1_8_-_;6_;8---l
Name of Decedent __ J_A_1t_fE_S_G_. __ F_I_F_E _____ ___,
County _____ W_A_S_H_I_N_G_T_O_N ______ ---l
Remarks:
SEAL
15% Tax on $ ________________ $ ___________________ _
% Tax on $ __________________ $ _______________ _
Estate Tax, Act of
May 7, 1927
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
_§_%from 6-18-69
Date to ____ ~~~---------
TOTAL AMOUNT PAID
$ _________ _
$_---.::2:..J'L.!4~9..:::!.4...!..... ~51:!:___
$ _________ _
$, ___ ____,5,!_Jot...:J4W.9!..___
$·====2::!,~5~00~. 0=0====
NOTE: To be delivered to taxpayer 37-231-6 /) ·~ "
. Received by ~~~
NOTE: In accepting the transfer inheritance tax on future estates, prior to the death of the life 1:1 {Signature} "
tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth shall • '7!fl( Q.. _ .~'? ~
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the,_,.,__,:::=:..,.,~,a;.=:~o<::---,..iL__6!--~./£..JI#'~.~~---4~=::o"""----------
life tenant or tenant for years whenever it appears that such additional tax may be legally due and ~' i'fitle)
collectible for any reason whatsoever.
I /l I
RCC-4 (8-68) COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE No.A08514 7 OFFICIAL RECEIPT • PENNSYLVANIA INHERITANCE AND ESTATE TAX
RECEIVED _ _:T::....:.W.:.....:O---=T...:.:H:....:.O...:....U...:....S:.:A:..:.ND::._._:F:....:I=-V:...:E::..__:.H:..:U:..:..N:..::D..:..:R:..::E:::.D _ ___:a:!:,!n:.!:,!d~_~n~o.L-/.:!:.1~00~--=-=----=-=----=-::.__..=-:.___..=--=.---=---=-=---dollars
T. Boyd Fife, Excr. representing Pennsylvania Inheritance or
Estate Tax due from the following estate: From:~~~UL~~~~~~~~~~~~~~----.---------------------------------~-----------------1~
2% Tax on $ ________________ ., __________________ 1~
15% Tax on $. _______________ _ $ ____________ 1
% Tax on $ ________________ $ ________ _
Name of Decedent _ _..::J:....::A:.::ME~~S~G~. _F~I~F..!:E::.._ ___ ---l
County _____ W_A_S..::.:H:.=I..::.:N:...::G-=T:...::O..::.:N:.__ _____ --1
Remarks:
S E A L
NOTE: To be delivered to taxpayer 37-231-6
Estate Tax, Act of
May 7, 1927
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death ·
Plus interest at the rate of
__6__%from 6-18-69
to _______ ~Dua~t~e~--------
NOTE: In accepting the transfer inheritance tax on future estates, prior to the death of
tenant or tenant far years, as evidenced by this receipt, it is understood that the r Mnmn.n~'•nlth
not be precluded or prevented from hereafter assessing additional inheritance tax at the death
life tenant or tenant for years whenever it appears that such additional tax may be legally due
collectible for reason whatsoever.
$ _________ _
$ __ -=2::....1•....:::3=84...!...:....:.1=3~
$ _______ _
$·---±-ll~s~.~s~7-
$·===::62~,~s!,!:!oo~.~o8ob=:=
RCC-134 {9-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTM-ENT OF REVENUE •• • .,
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE
TAX APPRAISEMENT AND ASSESSMENT
OF ASSETS NOT SUBJECT
TO ADMINISTRATION
TO: __ ~T~·~BO~YD~F~I~F~E~-----------
33 THOMPSONVILLE ROAD
j
MCMURRAY, PENNSYLVANIA 15317
Date: January 18, 1973
County WASHINGTON
County File No. J /--_;)J /-~
Bureau File No. r: -:3 -G'C; -13'.3
We have received notice that, as a result of the death of JAMES G. FIFE ~----~~~~--~------------------------on 3-18-19 68, you came into ownership of certain property through right of survivorship, which -
was former I y owned by the decedent.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you, as transferee.
The property on which tax is hereby assessed consists of: Certificate of deposit, issued by
MELLON NATIONAL SANK & TRUST CO., CANONSBURG OFFICE, CANONSBURG, PENNA. Dated
3-10-67, in names of J.AMES G. & T. BOYD FIFE. Not reported on Inheritance Tax
return deemed a transfer and subject to tax BRBE under the Inheritance and
Estate Tax Act of 1961. Balance as of date of death, $16,000.00 Certificate dep-
osit sale of farm--more than two years old.
appraised by the Commonwealth, as of the date of death, at $ 16,000.00
50 %of this amount is taxable at the rote of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
$--~a~,~o~o~o~·~o~o~---$----------------
AMOUNT OF TAX DUE
If you pay the above amount within three {3) months of the
date of death of the decedent, or on or before ____ _
---------19 ___ , you may deduct a discount of
5% of the amount of tax due, or
This tax became delinquent nine (9) months after death
(one year if death occurred prior to December 22, 1965
and fifteen months if death occurred on or after
December 22, 1965 but prior to June 17, 1971) and, in
addition to the tax, statutory interest ojthe rat_eg>f 6% ~3 the tax per annum is also due as of* an. 19 __
in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6% per annum until paid
TOTAL AMOUNT DUE $
480.00
103.20 -------
583.20
$ ===========
APPRAISED BY:_----------ASSESSED BY: "US __ SE_L_l_M_AI_IN_O_. --------------
{Inheritance Tax Appro iser) (Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
) -id 1~?3-)0
I ' I / j , _,., .1\
A) -,/ c_ s ;;< t ,~c .. ~ ;If
(over)
To insure proper credit to your account
this Official Notice must accompany
your payment. Mail or bring it to:
I
If you have already paid this tax to an executor, administrator, attorney or other personal representative of the
decedent for forwarding to the Commonwealth, list below the date pai.d, nam~ qnrl'tiddress of the person to whom
you made payment, their official title and the amount.
Date Paid Name and Address of Payee Official Title Amount Paid
Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses
or other just debts of the decedent, with funds derived from the property herein taxed~ such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due. If any
such expenditures meet all of the three following tests, it is recommended that you itemize the payments below,
execute the affidavit, and return this notice. The Register of Wills will examine the debts claimed and allow
those which he determines to be proper. The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts, and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment, if required, and
3-These same debts are not also claimed, for tax purposes, by an executor, administrator or other
personal representative of the decedent hand I ing the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)
SS:
COUNTY OF: ________ f
I, hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent, , for which I
was legally responsible and which I did pay out of the property herein taxed. I further certify, that to the
best of my knowledge and belief, these same debts will not be claimed by any other person, for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF _________________________________ 19 __ _
Signature of Toxpayer
REPORT OF REGISTER OF WILLS
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I
have allowed deductions listed above in the total amount of $ --------•
Date of Approval: ______________ _
Register of Wi lis