HomeMy WebLinkAboutOC1969-0754 - ESTATE OF MAJORRCC·BI (2-64)
~OMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
1ffiS. HELEN YANK
IN YOUR REPLY PLEA8E
REP'IER TO
37-234-4
In Re: Estate o f ____ ....... A1MBI!!..!...!~Ru.Ot.J.S.uE:.;t._M~:U:~A...,..T....s.Oo~..:.R-'--------
_____ ...!.!\'l~A~S~H2m~N~G:.....!:T~O:A:N~---County -File No. 6 3-6 9-7 54
Dear Mrs. Yank:
You are hereby notified that the original
appraisement in the estate of Ambrose Ma jar
has been filed in the office of the Register of Wills of W'a shi n~ton
County on Jnly 14 , 19.6..9,. Said appraisement reflects the
following valuations:
Real Estate -------------------------
Personal Property ____ ~2~3~6~-~lw0~-------Transfers __________________________ _
Total ---------~-2~3~6~-~J~QL-__ _
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 ____ ~·~Ju~l~y~.l4~,_1~9~6~9~-----
DATE OF DEATH: April 11, 1969
Note: This is not a bill.
:'I
LAST WILL AND TEST.i~ENT
OF
AMBROSE MAJOR.
1, Ambrose Major· , of the Borough of Beallsville, Washing-
ton County, Pennsylvania, being of sound and disposing
mind, memory and understanding, do make and declar·e this
my Last Will and Testament, hereby revoking and making void
all former wills by me at any time heretofore madeo
Item. Having made all the arrangement for my buryal with
John B~ Greenlee, Funeral Director,of Beallsville, Pennsyl-
vania, to which is.hereby attached his receipt in full
payment, for graYe in Beallsville Cemetery, my Casket and
Clothes, that are necessary, for my bu:ryal ..
First. I direct all my just debts be paid by my Executrix,
Mrs. Helen Yank, of Beallsville, Washington County, Pennsyl-
vania.
Second._.. All the rest and residue of my estate, of every
kind and description and wherever situate, I will, devise
devise and bequeath to Mrs~ Helen Yank, of Beallsville,
Pa.
I hereby nominate, constitute and appoint the said Mrs.
Helen Yank, of Beallsville, Pa., to be the executrix of
th:!.s my Last Will and Testament.
In WITNESS vVHEROF, I , .A.rnbrose Major:, the said testator
have, to this my vvill, set iny hand and seal this ],.8th . day of
Au.gust,A.D.l954. /1' "'·__, .~Y'~ ~~~~-.y--LL///r'~ ___ (Seal) • ;p
Signed, sealed, published and daclared by Ambrose Major:-, .
the above named testator, as and for his last will and tes-
tament, in our presence, who at hls request, in his presence,
of each other, have signed o~r names as witnesses thereto.
. ~~..1..~ Q m~~
i~_fd_41;e f/, )~;...:;;V--' . ..___
Fonn No. RCC-62 (12-66) THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000, UNDER SECTION 701 OF ACT OF JUNE 18, 1981, j
EFFECTIVE .JANUARY 1, 1982. (FILE IN DUPUCATE WITH COPY OF WILL ATTACHED) ' ' V
OFFICE OF THE REGISTER OF WILLS
Washington County of .............. -............ .
. . . . ~7'!3. • .. ~.e:~~.~. ~.~~J.t ....... · ................... of ... ~~~~.~~Y.~~~~ ............................ .
(Name) (Addreu)
being duly ---------~-~~E~------------------.according to law, deposes and says that he is the _______ ~~~~-":~.:.~~------------------------------(Exec., Adm., Legatee, Ete.)
Ambrose Major . Beallsville of the estate of------------·----------------------------------------------whose last restdence was ----{No~i·-----------------------<~ic;;;-;)·---------------------
---------------------------------------------------·deceased, and that the whole of the estate of said decedent, who died -~p_;_:~-~<D.J..)!.'----~-~-~ 9 (City, Borough or Township) ate
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA. WITH STATEMENT OF MORTGAGE ENCUMBRAN<J:ES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES, GIVE NAMES, ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
Real Estate Estimated
Value
None .
-
Personal Property
Social Security -lump sum death benefit $236.,10 JJ
,.
·~
•
NOTE: You may expedite the processing of this return by filing with it, and as a part of the return,
letters from financial institutions or mortgage holders, certifying to amounts on deposit or owed by the
decedent as of the date of death. Such letters must be signed by a responsible officer of the financial
institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's
account at the date of death and the type of account, account number and the exact name or names in
which the account is registered.
Jointly Held Property Estimated
, Value
None -
-
.
-
I
' I /
Transfers within TWO YEARS Prior to Death
None.
That at the time of death there was no safe deposit box registered ih decedent's individual name, or jointly with, or as agent or deputy of
another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
None.
-
BENEFICIARIES
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST OF
(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY
an interest, vested, contingent or otherwise, in estate.) are involved, set OR NO AT DEATH OF IN ESTATE
forth this fact.) DECEDENT
Mrs. Helen Yank None yes all
-
-
RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED
NOTE· List first five items in the spaces so provided observe notations thereon and instructions ' ' DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN
,KEGISTER ONLY
Greenlee Funeral Home Funeral expenses paid $ 656 35 $
~ ~ ~-·~ ' ~~A ,.......,..... .....
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)
Administration Expenses *
Counsel fees *
Fiduciary commission *
I
OTHER DEBTS AND CLAIMS
( *) See Note below
"
.
Q .
~ I?·
Total $ 656 .35
Note: The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee, commission or debt is greater
or less than the estimated amount claimed and allowed.
. ' ~_t
Subscribed and sworn to before me this ...... / ............. . . . . . . iJ:j e~ of .. :J:uJ,:r... . . . . . . . . . . 196.9.
. . ~ ..... _ .. , .... _ 0 .~.~ ............. ~.E.~s~-~!~~~-.: 'YP':-'7.~. ~otary Pub 'c ','' sht·,p•on, Washmgton Co.
~~~.~-~ ................... .
( Execur;t-Administrator)
. . ~~~~.~~.YA~.~~ .............. -.-............ . (Street Number)
. -~~~~.~r.~~~.I?-~':l ................... -.... --.. .
My Cvmmiso•un Exp:rJS Aug~st 26,1970 (City or Town and State)
in conformity with law on this
In the event that any future inte1·est in this estate is transferred in possession or enjoyment to
expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer·inheri-
tance taxes at the lawful collateral rate on any such future interest.
_ . ~E~ORT OF 1:¥~E~E~ILLS .
I, the undersigned duly elected Reg1ster of W1lls m and for. r.r. ~ ....... '7 ................... County, Pennsylvama, do respectfully
report that I have allowed debts and deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount
:::d~~~~~/!.1;~;;~;; ;e, ~~~~~ :~ ~~~~ .s~~~~~.l~ .above, which greater or l~s.s~~.~s·~·d·e~.~c.t:~~· ....
~ . RegisterofWills
.,.
/'
'
1/
Fonn No. RCC-62 (12-66)
Will Administration \No. · · ........ Year .... .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
AMBROSE MAJOR
Deceased
Late of :Beallsviiie-··· .................................
County of .. Y{q.9h:i..t:lg:t;<;>J1. ......•.•...•.
Commonwealth of Pennsylvania
REPORT\;!\.ND APPR~ISAJ.~
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RCC•39 (11-&8)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of MAT OR
(Last Name)
AMBROSE
(First Name)
DATE OF DEATH 4-]] -69 FILE NO. 63-69-754
(Initial)
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".
t'\
Dated: _ __,0"'-7.L:-:..l..L4=-.>.<6..a~.9'------
04-ll-69
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: f ~ »z~
REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
VALUE AS REPORTED VALUE AS APPRAISED
$ $------------4----
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
Valuation of life estates o
annuities .......... .
FOR US
Taxon$----------~~--~4---
Taxon $----------~~--r-+---
Tax on $ -----------+-+-+----+-----_;~o~o
Tax on $ -----------+-+-7'_.,_~-+-l..u.-.,
Exemptions====:::l::;f===:::i===
Total Estate ---------1-.f.,;....------1---
COMPUTATION OF TAX
$ _________ -4----
$ ____________ -4----
$ ___________ _, __ __
$ ____________ -4---
$ ----~-:t~c;_,.A....,:i_
$------------~---
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 $ __________ --1----
(*) 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
.. AMBROSE. MAJOR ..
Deceased
Late of . . . . . . . .. . BEALLSVILLE . . . .
County of . .. .. . . . . UXI.MMKWASH.INGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
DATE ........................ J.uly ..... l.4 .. , ....... 1.9.6.9 .......... .
' ' .
COUNTY ...................... W.as.hin.gt .. O..n ................... .
DEPARTMENT OF REVENUE
BlJREAU ,()F COUNTY COLLECTIONS
HARRISBURG, PENNA. 1 7 1 2 7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT FILE NO ........................ 6.3.:::: .. 6.9.::: .. 7 .. 5.4 .............................. .
Whereas, ................................ .Amb.r..o.s.e ..... Ma..j.o.r. .............................................................. late of .......................... B.e.all.s.v.i.ll.e ..................................... .
in the County of ................................... W.~.s..b.i..ngt..Q.n ........................................................ Commonwealth of Pennsylvania, having died on
th 11 th d f April 195.9 · d d d f t t e ............................... ...... ......................................... ay o ...................... ...... . .................................. . ........ , seize an possesse 0 an es a e
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ..................................... W..~.R ........ C.hane.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 Pur poles
$
PERSONALTY:
Social Securitv -lumo sum daath benefit 236 10
I
I
I
Total 236 10
..
form~;'!,':fh b;:: ::~:.w<>rJl ~~1~ ~:· ~:; 0~~~~~;a;~~7:~t.~·l~,('
Appru ...................................... 2 ......... ~ ................................................................................. ~~ y'~-i.~J;~~ , Penna.
... WASHINGT.ON........................ c OUtlty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
.................... AMB.RO.SE ..... MAJ..O.R. .................................................. .
Deceased.
Late of
...................... BEAL.LSV.ILLE ............................................... .
Date of Death, .......... Apr.iL .. ll .. , ..... l.9.6..9 ............. .
AppraisemeHt Docket Vol., ............... 3.7 ............................... .
Page, ............ 234.-4 .............. No ...... 6.3.~.6.9.~ .. 7.5.4 ..... .
Filed in Register's Office, ... J.uly.l.4., ......... B6.9. ... .
Amount of tax due, $ .................................................................. ..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appra-isement,
Appeal f,.om Appraisement,
Entered and charged, ....
\
i
·. ~.
DEPARTMENT OF HEALTH, EDUCATION,_ AND WELFARE
SOCIAL SECURITY ADMINISTRATION·
Surcau of Retiren1ent and Survivors lnsurancA
Helen Yank
Exec of the E t of
Ambrose 1·la j or
Bx 83
Beallsville PA 15313
When writing about your claim
always &ive Claim No.
275:-:1.2-7651-G
_,.. _,_
""'· ..
July 25, l ~6 9
You are entitled to the lump-sum death payment on the social security
acconnt of flmbrose ?-:a ,j or A check for $ ~)6. 75 will
be sent to you by the Treasury Department within_ a few days.
He are ser.d:n.:; y::lU an additional lu'ilp-sum payment in the amount shown
above, since >Je fir:d y::m ha.ve paid additi::mal burial expenses.
If you·believe that this determination is not correct, you may request
that your case be rs-examined. If you want this reconsideration, you
must request it not later than 6 months from the date of this notice.
You may make any such request throur..h your social secliri t:r ·office. If
additional evidence is availa.bl'', y-:;,u • .: •.... ..;. . ,:: :<->:. ~ t Hi'-~-ysur reque~t.
Should you have any q_uestion:S about your claim, please get in touch uith
any social security office. If you call in person, please take this
notice with you.
Sincerely yours,
Regional Representative
Retirement and Survivors Insurance ..
.;
1::>7
FORM 55A-L.188 19-·11
·j ..
:.·;'*"'• .-.r • to'
.. COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION ~~~~~ec 244 Washington Trust Bldg.
WASHINGTON, PENNSYLVANIA
15301
October 24, 1969
MR. WILLIAM S. BRANDAMORE, DIRECTOR
RUREAU OF COUNTY COLLECTIONS
DEPARTMENT OF REVENUE
DOEHNE BUILDING
HAHRISBURG, PENNSYLVANIA 17127
Re: Estate of AMBROSE l.fAJOR
Late of BEALLSVILLE, hASHINGTON CO.
Date of death: April 11, 1969
File No. #63~69-754
Dear Mr. Brandamore:
Enclosed is a letter received in our office of this date.
The appraisement in this estate was filed in the Register's
Office in Washington County and sent, the copy, to Harrisburg
on the 14th of July, 1969.
tVbat is the opinion of the Department in this matter?
Awaiting your reply, I remain,
Enc. 2
/led
Very truly yours,
)J I ~/A ~-'f ~--4( 71 ~~~-4'~.-t?--
w. R. CHANEY, CHIEF PRAISER
I
c-.~..,.
tj
l~,
.T E S S D . C 0 S T A
ATTORNEY 1T LAW
107 MAIN STREET •
BENTLE',VILLE. PEN~1A.
1!1314
PHOHI
0FI'IC:Il 2351-4321
HOM& 2:!151-4514
Commonwealth of Pennsylvania
Department of Revenue
Bureau of County Col1ections
Tnher-tance l .. x ~~visi0:
ourt P.ouse
w~shington, Pa. 15301
Attention: w. R. Chaney,
C}nef Appra.1ser
Dea-:::-Hr. Chaney:
October 24, 1 969
Re: Estate of Ambrose Major
~1 D -April 11, 1969
On July 2, 1969, I filed Fotm No. RCC-62 on the
above estr1te where I listed the total assets of personal
property l•eing Social Security lump sum. death benefit in the
amount or $236.10. I also listed only one debt or claim in
the estate being Greenlee Funeral Home in the amount of $656.35.
Upon checking this matter it appears that 1 was in error
in that Mrs. Yank only received a check in the amount of $96.75
for the lump sum death benefit, a copy of that letter is attached
hereto. It also appears that Ambrose Major was making payments
~"''' '--i.s burial exnPnSF?c; nurirr; t-~c: 1.; r-"' · ;:'l'"', which amounted to
t6/7.C?9, .:.,:::av .. -;: ,.( bo.l..o:,C\;! --.i.L .• ./..3 Z-35· 711€. ?':36.75 was
?.ppl ied to the payment of this balance. The estate '.vould be
insolvent and no tax would be due on this matter. Is it possible
to corre~t this matter on the basis of this letter?
JDC/tm
Enc.
Very truly yours,
·,wV~
s D. costa
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
November 17, 1969
W. R. Chaney, Chief Appraiser
Inheritance Tax Division
244 Washington Trust Building
Washington, Pennsylvania 15301
Re: Estate of Ambrose Major
File No. 63-69-754
County of Washington
Dear Mr. Chaney:
We have your letter of October 24, 1969 requesting our opinion
concerning an appraisement filed by your office on July 14, 1969 in the
· estate of the above named decedent.
By reference to our copy of the appraisement in question we note
that it contained but one item, being the Social Security lump sum death
benefit valued;,at $236.10. Thereafter you received infonnation from the
attorney for this estate that the death benefit was actually in the sum of
only $96 • 7 5 •
It is irrelevant what amounts were actually paid as the Social
Security lump sum death benefit. This is so since such payments, regardless
of the actual amount paid is exempt from inheritance tax under Section 314
of The Inheritance & Estate Tax Act of 1961.
Inasmuch as the death benefit is exempt from tax and this is the
only item appearing in your appraisement, you are hereby authorized to mark
your appraisement ''void 11 and remove it from the records in Washington County.
RLS/fw
CC: Jess D. Costa, Attorney
~~~~~-
Robert L. Schrift, Asst.
Inheritance Tax Division
For: William S. Brandamore, Director
Bureau of County Collections
CC: Register of Wills, Washington Co.
/