HomeMy WebLinkAboutOC1969-0763 - ESTATE OF HUGUS• CC•39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
..
SUMMARY
7{, 3
Estate of HUGUS, JOHNS
(First Name)
w.
(Initial)
DATE OF DEATH_...::.!4:.._-..:...6--=6:..!.9 __ FILE NO. 63-69 1334
(Last Name)
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 i tern in the last column to the right in Schedules "A", "B", "C", and "E".
Dated: ---=12=--=187-_::6~9'---------
04-06-69
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for Washington County, Pennsylvania, do respect-
fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F", which greater or l er amount represents the sum
allowed as a deduction. (,') /J J
Dated: 12-18-69 ~ -1 ~ ._.:__..:._.:..~~-:-:.--=---(/7
INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
$ 1:1. uuu
3.271
uu
33
$ $--------~--_n, UUl uu
3,27 33
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
16,~71 33
1.326 00
14.945 33
annuities . . . . . . . . . . . . . . . . . . . $ -------+---
ESTATE TAX ASSESSMENTS $ _______ J..__
16,27 33
1,32l 00
14.94" 33
-====================================================================
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
Tax on$ ~ Tax on$ 14,945 33 $--------~~4-~-$ ____ ..=..;819:....:.16~7-z~
Tax on$ 5% $-----------4--
Tax on$ 10% $ ______________ ~---
Tax on$ 15% $ ______________ ~---
Exemptions * Total Estate
TOTAL TAX $--------------L--
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 $ ________ ___. __ _
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
BALANCE DUE $----------~----
Add interest at rate of 6% from
----------~10----------$-----------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
.. JOHN .. W •.. lllJClJ$ ...
Deceased
Late of E. WASHINGTOO ··········. . .. . ............. .
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
)
t
~
Fonn RCC-2
COMMONWEALTH OF PENNSYLVANIA DATE ........................... P..~.C..~mR.~.Z.:: ..... +.~.L ... +.99.9. ....
DEP.j\RTMENT OF REVENUE RESIDENT INHERITANCE TAX ...................... W.~~-~~~~-~~·············· .............. B"'UREAU OF COUNTY COLLECTIONS COUNTY
HARRISBURG, PENNA.'· 17.127 APPRAISEMENT FILE NO ........................ §?..:.§.?.:.~?..~~-······························
Whereas, ............................. J.o.hn. ... W. .•..... kh.lg,v..§ ............................................................................ late of ....................... ~ .. ~ ..... ~~~~--~-~-~-~---······································
in the County of ........................ W.Q.§h.in..gt..9.n ............................................................................ Commonwealth of Pennsylvania, having died on
the ................................................ 6 .... t.h .................................. day of ..................... ..lwri-4: ..................................... 19.9.9 ..... , seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, W.R. CHANEY ....................................................................................................................................... , 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 inheritance taxes at the lawful collateral rate on any such future interest.
appraise and assess transfer
Unit Appraisement Description of Asset Values Made for Inheritance
Tax Purpoaes
$
REALTY: -
Two story frame house and lot known as 31 Mcn.ennan
Avenue. Washington. Pa •• said lot fronting on McKennan
Avenue in the Borou~h of East Washington, Washington
Countv. Pennsylvania~ being described in Deed Book 483,
page 519. 13,000 00
PERSONALTY:
See COPY of Schedule "B" attached to appraisement 3,271 33
Total 16,271 33
form~;·!,':~h b;:: ::~:.w~ ~11~~:~ ~.~ 0~~:~'1??~ti2:: ·~~~~i~~=~£:;7~~if
Appra
····························]·······-······················································································································ ... (li.) .. r.. "' ... ~1.... ·(·~-~-~~: ... =~---~~~~~t·l·································• Penna. (Poat Ofllce)
WASHINGTON .......................................... County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
................. ~O.RN ... Jif .•... HVGY.$ ...
Deceased.
Late of
E. WAS HINGtooN
Date of Death, ........... .A.pr.il .... 6.,. .... 196.9 ....................... .
Appraisemel!t Docket Vol., .............. .?..? ............................. .
Page, .... ?.?.~:-.9. ......................... No ... 9..?..::~.9.:-.1.:?. . .?.4 .......... .
Filed in Register's 0 ffice, Il.~~-~.l:>..E}.:r. ... J.~,.19.~9. .. .
Amount of tax due, $ ................................................................... .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appraisement,
'-
Appeal f1'om Appraisement,
Entered and charged,
'
, . .,..
i i ' . ·l I; l I I l
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I i 1 1 j
1 l 1 I
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l i l ~ l ~ •
HOWARD E. GOLDFAF~B
LAST WILL AND TESTAMENT
OF
JOHN W. HUGUS
/I
l3-lo 7-J 33</
I 1 JOHN w. HUGUS, of the Borough of East Washington,
washington County,· Pennsylvania, being of sound and disposing
mind, memory and understanding, do make and declare this to be
my Last Will and Testament, hereby revoking and making void
all other Wills by me at any time heretofore made.
1. I bequeath all personal property, except house-
hold contents referred to hereafter, to my three (3) children,
William T. Hugus, Sarah Hugus and Samuel C. Hugus, or those
of them who survive me, in equal shares.
2. I bequeath my real estate on McKennan Avenue
in the Borough. of East washington, together with the house-
hold contents therein, to my aforesaid three {3) children, for
life. It is my direction that if any of the three {3) children
·should die, then the life interest shall vest in the surviving
children. It is my direction that, if any two {2) of my
said children deem it financially necessary, they shall have
the power to sell or lease the said real estate (together with
the household contents), and to give a deed for fee simple
title, without the consent of the remainder interest hereafter
mentioned. However, no lease shall be for a term longer than
the life of the last survivor of my three (3) children.
3. Upon the death of two {2) of my aforesaid three
{3) children, the surviving child shall have full power to
sell or lease as granted in the preceding paragraph to any
two (2) of my said children.
-~--------·-----~----------------·-----··---·----
.. -
4. If the rE;al estate and the household contents ·
shall not have been sold by my children by the time the last
survivor of the three (3) of them dies, then the interest in
same shall pass to The Christian and Missionary Alliance Church.
of Washington, Pennsylvania for foreign missionary work, and
monies received from the sale of same shall be used by the
church for said work.
5. I hereby appoint my son, Samuel c. Hugus, as
Executor of this my Last Will and Testament. If he shall be
unable to serve, then I name as Executor Mellon National Bank
and Trust Company.
IN WITNESS WHEREOF, I, JOHN W. HUGUS, Testator above
named, have to this
and seal, this /6
I
my Last Will and Testament, set my hand
il/ ' .. --
day of~/fi':--;"f../.,· -;: -~i 1968. ---
/,?John W. Hugus // .( ''
Signed, sealed, published and declared by the above
named Testator, as and for his Last Will and Testament, in the
presence of us, who, at his request, and in his presence, and
in the presence of each other, have hereunto subscribed our
-2-
I
Form RCC-33
• • 1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RESIDENT DECEDENT COUNTY OF .. W~.SJIIN.GTON ....
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 hy the Secretary of Revenue. (Section 703 of
tl1e Inh~ritance an!f Estate Tax Act of 1961.)
IN THE MATTER OF THE ESTATE OF
JOHN W. HUGUS AFF'IDAVIT OF
····································································· .................................................... ~~KOOK
(State full name of decedent) il"" Heir
~ Late of .................... ~~!;;?~1.1:9.!:5?.~ County
:::.: .; ;::::::~: :-:--~:} '"
.. . $i:l:.gt"Y.~J.::. G.~ .... ~:t::t.9.~.~ .......................................................... .
~X of the estate of the above-named decedent being duly sworn, deposes
Decedent ·died
and says
Name and address of attorney or}
other authorized representative to
whom all corresponden~e should be
mailed.
Howard, ~ ~ GolQ.:fe3,r:P '·· ~sq~.,.. C.9..:~,p;t squetl:~ .1:\1:91:;\<l.§.,
washington, .. Pa. 15301 .................................. .
Heir
That as such ...... ~ ............ deponent is familiar with the affairs of said estate and the property con-
~
Rtituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly
with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent
or deputy, with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO_DECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedules of this ---return, with the exception of the following, for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth full v and in· detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving
the amount still due at death, name of mortgagee, date, rate of inte~est, 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 wneresover 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 de~edent's death in the case of savings banks, and to the uate of decedent'~ death
in all other cases; all bonds, postal savings, treasury certificates or notes ~nd other evidence of in-
debtedness of the United States to the decedent; all obligations, whether by statute or agreement they
are designated as tax free, of the United States, or any state, or political subdivision thereof, or of
any foreign country, ,wh:l,ch ,are owned at the time of death; all wearing apparel, jewelry, silverware, pic-
tures, books, works of art, household furniture, horses, carriages, automobiles, boats, and any and all
other personal chattels of whatsoever kind or nature, left by decedent, together with the fairly estimated
market value thereof; all bonds and mortga~?;es held by decedent and of all claims due and owing decedent
at the time of death, and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face
value and estimated fair market value thereof, and if such estimated fair market value be less than the
face value, it sets forth briefly the reasons for such depreciation·as to each item; all moneys payable
to the estate from life insurance polici'es carried by decedent; all annuity and endowmen.t contracts the
proceeds of which were payable upon the death of the decedent; and all the corporate stocks and dividends
due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death, with the market
value thereof at such time.,
J
• £ •.
In the case of securities of close or family corporations, the values reported are as far as
possible substantiated by financial statements of the corporations, showing the assets and liabilities
thereof as of the"date of death. The schedule also sets forth the interest of 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 tht? 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, 1vithin 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 copy
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 pa~ses 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 indiviQ.ually or, jointly, by the will, deed, or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death, the nature of their res-
pective interests, their relationship, if any, to the decedent, together with the ages at the time of
decedent's death of all minors, annuitants and beneficiaries for U.fe under decedent's Will. It also
contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior
to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth 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 ................................ .
........ ~--.. .. . ... day of 1~ 19-~f'-
····~-~./J?~ NOiA~Y f'L'GLIC
/~~ ,.. .............................................................................................................. .
Heir (£:g~:mt~m~)
... :3,J .... MG.Ke.nn.9:n .... l.\.v..e.nu.e ....................................... -........ __ ..
(Street Number)
VIASHINGTON, ':JASf'::-JGr2N CO. PEfW.I\. ..W.a.sh.i.ng.t.on~ ...... J?.a. ......... l5 .. 3.01 ........................................ .
MY Cu,i1MISSION EX?i~ES : :,W 26, 1973 (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.
. '
·: r ' ... , , ·' -'( l
1·,~:~"~1 10/\1·1·:·\L'l'H OF PENNSYLVANIA • T': \KHi"\,;11 INHP.IU'l' .. \NCH '1' • .\.X . SCHF.DULF. II A"
nr:~:Tf\l<:NT DEC~DENT n.gAL PROPERTY
'l<'al property in Pennsylvania, with statement of mortgage encumbrances urwn each parc8l at
dNttll of decedent. Where property held as joint tel).ant or·tel).ancy by entireties, report on
SchPrl11le "F.". Property held by the decedent as tenant in common with another or others,
sl1nuld be identified as to quantum of interest and the estimated value should be that of
the decedent's interest only.
(1) The real property located in the Commonwealth of Pennsylvania should
he described by lot and block number, street and street number,
together with a general description of the property, with a refer-
ence to the record of the conveyance by which the decedent took title; if a farm state number of acres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assess-
ments, accrued interest on mortgages, etc., are to be listed on
Schedule "F" and must not be deducted from this schedule.
ASSESSED VALUE
Two story frame house and lot known as 31
McKennan Avenue, Washington, Pa.; said lot
fronting 50 feet on McKennan Avenue in the
Borough of East washington, washington
County, Pennsylvania, being further describ~d
in deed from Jennie R. Dawson to John w.
Hugus, et ux. dated September 16, 1920 and
recorded in Deed Book 483, page 519.
Insert this total opposite "real property", Schedule
"A", in the "As Reported" column on the last page of
FOR YEAR OF
DECEDENT'S
DEATH
X X X X X
(2) (3)
DEPARTMENT
VALUATION
ESTIMATED CAUTION MARKET VALUE (Do not write
in this space)
13,000.0~~
13,000.00
HCC-35
COMMONWEALTH OF PENNSYLVANIA
TBANSFER INHERITANCE TAX
RESIDENT DECEDENT
' ' . '
SCHEDULE "13"
PERSONAL PROPERTY
INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent, at the time of his death. Property owned by the decedent jointly with another or others
must be listed under Schedule "E". Inta~gible personal property, titled in the name of the decedent, but
payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta-
tive trust accounts, must be 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 of or income from any property held in trust under the will or agreement of another, even though
located outside of the State, at the time of death, should be listed in this schedule.
Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No. List and describe fully VALUE MARKET VALUE (Do not write in
this space)
NONE
Insert this total opposite "Personal Property", Schedule "B" in X X
the "As Reported" column on the last page of this return.
RCC-3b
f'O,.\!j\0:\"'·IT<:.\LTH OF PENNSYLVANIA
TlUNSFER INHErtdANCE !fAX
1\..'SSIDE:-IT DECEDENT
SCHEDULE "C"
TllANSFErtS
( 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) )Slo
(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) No
(3) If the answer to (1) or (2) above is in the affirmative state:
(a) Age of decedent at time of transfer -----------
(b) State of decedent's health at time of making the transfer. (Note 1).
(c) Cause of decedent's death. (Note 1).
(4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)~JSr~o~------
(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 val_u_a_b __ l_e_a_n_d--adequate consideration
therefor unner 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) __ ~N~0~----
(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) ISro
(8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change,
because of a reservert power to alter, amend, or revoke, or which conld revert to decedent under terms
of transfer or by operation of law? (Answer yes or no) __ -=JSl~0~------
(9) If the answer to (8) above is in the ~ffirmative, was the power to alter, amend, or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no) __ ~N~O~-----
NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property
transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with
relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans-
fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based.
NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E.
ITEM DESCRIPTION
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return.
MARKET VALUE
(Estimated) DEPT. VALUATION
(Dept. Only)
;.;.c c,-38
CCMM(I\'WE.\l.TH (IF l'ENN~YLVANL\
T!UXt~l-Tll TNHERl'L\~CE TAX
R~~IDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
I:liSTRl'CTIO!iS: This schedule must disclose all property, real and personal, owned by the decedent jointly
with another or others, including intangibles, standing in the name of the decedent and others. List
real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule
"A", plus the date and place of record of instrument effecting vestiture, but do not include entireties
or out of state real estate value in estate valuation column. Personal property should be listed as in
Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-o-wners to
the decedent.
Description of Property, Date of Acquisition, Name!
Address and Relationship of Co-Owners, and Place I
of Record of Instrument, where Rea! Estate. !
savings account 8807 in Mellon
National Bank, washington, Pa. of-
fice in joint names of decedent and
Samuel C. Hugus, son. Opened Septem-
1 ber 7, 1966.
Checking account 468-8324 in Mellon
National Bank, washington, Pa. office,
in joint names of decedent and samuel
C. Hugus, son.
Unit
Value
percentage
Share
50%
100%
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of
Entire
Property
2,538.3' ~
732.9! ~'
I
Value of
Decedent's
Interest
Insert this to tal opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return. 3,271.33
\
h
RCC-37 (12-63)
COl\1!\ION\\'EALTII OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDEN~ DECI.:OENT
~
BENEFICIARIES AND ADDRESSES
State full names and addresses of all who
ave an interest, vested, contingent or other-
wise, in estate)
William T. ::Sl Jl'lcKennan Huguswashinqton.
Sarah Hnaus II ' --\
Samuel c. Hugus II
I~r·chr~ss~~~c~n~fMWF~~o~~f: iance ur• o as: 1in
Pennsylvan~a
''·
SCHEDULE "D"
BENEFICIARIES
RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF
illegitimate children DECEDENT OF BENEFICIARY
are involved, set STATE YES IN ESTATE
forth this fact)' OR NO BIRTH
A.ve. ~ Son Yes One-third
Dauahter Yes One-third
Son Yes One-third
tm Continaent Remainder
Deponent fUrther says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
~-~~o/$,3</ Year ?/ .. c
P.l< THE
EG'3 !1!0TT'_gR ~ft T!IE ~&RAISEMENT
OF THE
RUSSEU. lif.Rit·JO REGISTlH Cr t~l~TE OF
JQ:EW W"' Jl'£JG:U~ .
Deceased
Late of Borq:ugh 9:E. :E:CI.S.:t. vya~P.i.!lg:t.on
County of washington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
GOLDFARB ,.& · GOLDFARB
Court Square Arcade
washington, Pa. 15301
II
II
1
II
II
II
II
. (Executor-Administrator
must complete "As
Reported" column #1.)
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Form RC C-10
OFFICE OF TME
REGISTER OF WILLS~
OF _ _;w:..:.,_a...;.:S:...:h=i:.:.n;;,.g;J..t..::..;:O:..:nc;:......_ COUNTY
AND AGENT OF TME COMMONWEALTH
STATEMENT OF DEBTS
d~N~%
J
DEDUCTIONS ALLOWED IN
THE SUM OF ............ $ .& ·;}.'_,-?.,~. ' 60
. /.-?~!.l!~?.!
~
ESTATE oF --=J:-O:...:HN=__.:.W:...:•=--H=U-'G:...:U:...:S=-------LATE oFEast washington Borough, washington Co.,
Pa. ~ o1 -/ g-~ f' A . 1 t:' lf'\t:' n DATE OF FILING APPRAISEMENT _ ___._t._:, _________ DAT!ii: OF DEATH __.~puro...l ...... __,q~.~ ....... 7~ol...7"--------
DATE NO. OF NAME OF PAYEE REMARKS AMOUNT VOUCH..-"
1969
June
Dec.
Dec.
Dec.
Gordon Funeral Home Funeral Bill 1, ~0~
2 Reqister of Wills Probate 18
2 Alice Maxine Rose Notaries 1
Goldfarb & Goldfarb Attorneys' Fees 100
'
1,326~
COMMONWEALTH OF PENNSYLVANIA }
washington ss:
COUNTY OF -------------
1, samuel c. Hugus I Heir HEREBY CERTIFY, THAT. TO THE BE•T OF
MY KNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TAU E STATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSES OP'
ADMINISTRATION SUBMITTED TO THE ESTATE OF John W • HUqUS ECEAfiED, AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.
SWORN AND SUBSCRIBED IIEFORE ME THIS ;2.~~
~ Jet.~ ~ ~ ;e;;.u__-,--
NOTA!lY PUBLIC
WASHINGTON, \'/A:H::·r.',: ·:::0. PENNA
MY CuMMISSION EXP!r:ES ::AY 26, 19?:;
DAY OP'
00
50
50
00
00
-
' . \
w ..
1\)
ID
SBVIMTY • PIVI and 67/100 --. ----------• dollars RECEIYE!aauel e. Hu"•llt Bx:er·. D representing Pennsylvania Inheritance or c/o AtTYS. GOLDFARB & GOUFARB Estate Tax due from the following estate:
From: ____________ ~----------------------------.---------------------------------~-------------------~
COUIT SQUARE ARCAJI Address ________________________________________ ~ 2% Tax on $-------------------$
WASHINGTON, PBMKSYLVANB 15 896.72 14,945.33 6% Tax on $. ___________________ .,-------------------~•
January 13, 1970
Date of Payment ------------------------------------1
JOHN W. HUOUS
Name of Decedent --------------------------------1
WASHINGTON
CountY-----------------------------------------1
Remarks:
,_
U 00 ~ [p [L ~ @ illlf ~ ~ -'S E A L
~ ,,
NOTE: This Triplicate Receipt to be'retai~ec!, l~r ~udit$:':~~33-9 _ '
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
Prev.
__% from-----------------
to ________________________ _
TOTAL AMOUNT PAID
$
$
$
'"· 896.72
821.05
75.67
$
$. ____________ __
75.67
$=======
-' ' ' ' t--'' .,.
Received by · "-...,--':¥~~.1.:6..d,..~wL-.L~~..L:J..L:..(.~<U----------Iill
NOTE: In accepting the transfer inherit~'rice tax on-lutu·r~ estates, prior to the death of the I
tenant or tenant for years, as evidenced by this receipt,' it is understood that the Commonwealth sh
nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of th ---.:~:::_,)~~..c.r.::::.:::~,....,.~-:l----4<o_.~~~/..L-------U
life tenant or tenant lor years whenever it appears that such additional tax may be legally due and
collectible for any reason whatsoever.
Ji
I
R C C-B I (2-64) •
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION IN YOUR REPLY PLEA8E
REP'I:R TO 37-233-9
NOTICE OF FILING OF APPRAISEMENT
SAMUEL C. HUGUS
(Executor ~~
In Re: Estate of __________ ~.J~O~H~N~W~·-=HU~G~U~S~----------
__________ ...!W::.:A~S~H!.:I::.:I\G~TO~N~-----County -File No.
Dear Mr. Hugus :
You are hereby notified that the original
76 _J
63-69-~
appraisement in the estate of John W. Hugus
has been filed in the office of the Register of Wills qf Washington
County on December 18 , 19~. Said appraisement reflects the
following valuations:
Real Estate _________ ~l~3~,~o=o~o~.o~o~---
Personal Property ________ ~3~,2_7~1~.3~3~---
Transfers ________________ ~~~~----
Total ________________ ~l~6~,~2~71~·~3~3~--
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 (8%) percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date ____ ~D~e~c~e~m~b~e~r-=1~8L,~l~9~6~9~--Signed
MISER ~R Title \v.R. CHANEY,
DATE OF DEATH: April 6, 1969
Note: This is not a bill.
J