The URL can be used to link to this page

Home My WebLink AboutOC1969-0773 - ESTATE OF HIERNAUXR C C-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT Elmira Hiernaux (Executor ~) IN YOUR REPLY PLEA8E REFIER TO 37-235-4 In Re : Estate of ___ RIJ.J..i ..._chua ... r.u.Ld,;-GI.4., --llH...L.; ~err:.nuaa'utxx;_ ______ _ _____ W:_a..:..s;;..;.hl.ng...:;.:. =..;t~o;.::;n:.._ _____ County -File No. 63-69-773 Dear Mrs. Hiernaux:: You are hereby notified that the __ -n~or~ig~in~al=--------- appraisement in the estate of Richard G. Hiernaux has been filed in the office of the Register of Wills qf Washington County on October 30 , 191.Q.. Said appraisement reflects the following valuations: Real Estate _____________ ___ Personal Property ___ ~~~-3~·~1~6~5~-~3~1~--- Transfers _______ ~~~~~---- Total ________ ~3~,~1;.::;6~5~.3~1~-- 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~ct~o~b~e~r~3~0~·~1~9~7~0~---- ESTATE INSOLVENT DATE OF DEATH: April 30, 1969 Note: This is not a bill. Signed k/. Leh.~ 1 ,efo Title W.R.Chaney, Cbjef Appra;ser j ~>=. C C·39 ( !7-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX . RESIDENT DECEDENT SUMMARY t::state of Hi ernaux (Last Name) Richard (First Name) G, (Initial) DATE OF DEATH __ 4-....:3_0_-_6.;_9_FILE NO. 63-69-773 REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of _ ___.!.W~a~s~hi:!i~ng~t~o~n!.._ _____ _ 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: __ 1_0-....;3:::..0-___:.7_0 _____ _ REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for liashin;;t on 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 allowod u a doduction. 2_ _ #' /7 q, ,c..c_ _ ~'' ~ Dated: 10-30-70 LL~ /~'-" c.---~ REGISTER OF WILLS INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) $ $ . $ ____________ ~--- :;s,J.b5 ::SJ. Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or 3,165 31 L. 079 '1') EST ATE INSOLVENT annuities ............ o • • • • • • $--------4-- ESTATE TAX ASSESSMENTS $ _________ .l....__ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Taxon$ _____________ ~--- Tax on $ ----------+--- Taxon$----------+-- Taxon $ _________ ---4---- Taxon $ _________ -+---- Exemptions========i~= Total Estate _______ _..... __ TOTAL TAX ~ 5% 10% 15% * $ __________ -4---- $ ____________ -4---- $-------------4---- $ _______ 4--- $ ________ 4--- $-------~-- Less tax previously paid $======1=== BALANCE $----------+--- Less 5% of tax if paid within 3 months after death $=====:=!:== Add interest at rate of 6% from -------to -------- AMOUNT OF ESTATE TAX ASSESSED $-------+--- Estate tax paid $ (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. BALANCE DUE $---------~--- Add interest at rate of 6% from ------~'0------$------+--- 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 RICHARD G. HIERNAUX ..... Deceased Late of . . . . . . DUNLEVY ... County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL / Funn RCC-2 .. ' " .. DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG. PENNA. 7 7 7 2 7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ........... .Q.~~pp~~ ... }.9..1. ...... ~.?.?..9. COUNTY ............ Vlashinit.cin ... : ...... ~ ........ . FILE NO. . ................ ?.?.:.??.:.?.??.. ............................................ . Whereas, .................................... ~~-~~-~~-~ .... q.~ ..... ~~-~~!1.'!:~ .............................................. late of ............ P~.~~.Y.Y. ........................................................................ . in the County of ........................... J'las.hingt.on ....................................................................... Commonwealth of Pennsylvania, having died on the ................................... J.9t.h ......................................... day of ............. !i.P~:iJ.: ............................................... 19 .... 9.9.., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ................. ~/.~ ..... ~.~ .... ?.~.a.!!:.~!. .......................................................................... , 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 transfet· inheritance taxes at the lawful collateral rate on any such future interest. Deacrlptlon of Aaset Unit Value& $ Appraisement Made for lnheritanc~ Tax Purpose& --------------------------------------------~-----------------------------4--------H---------~~--- PERSONAL PROPERTY: See copy attached to appraisement -------------------------------------------------------------------------1-------tt------------f--· .. --· ----------------------------------------------------T=O~T=A=L---+------~--~3~··~~65 31 ------------------------~----------------------------------------~r-----~r--------~r---- 1-----------------------------------------------------------------+-------~-----------~--- 1----------------------------------------------------------------------+-------~-------·--+----- ESTATE INSOLVENT Having been duly sworn according to law, I do hereby certify that the above appraisement is made in con- formity with law on this ....................... \..!I.. .. O....;;c;A.;. .... day of ............. ~ ............................................................... ;/}_ 19 .. ~20 .. . ...... t.u.. ....... ~ ........ ~······························~~~~········· 1-IASHINGTON. .. County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ....................... RI.CHARD ... G ..•.. .HIFJtNAUX ........................... . Deceased. Late of ........ P.U.NL.EVX ..... Date of Death, 4-30-69 Appraisemellt Docket Vol 37 ., ...... ·············································· Page, .......... 235~.4 .................. No .. 63.~.69.~773 .............. . Filed in Register's Office, ..... 9.?~.-. ... ?..9 ..... 197.9.. Amount of tax due, $ .................................................................. . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, Appeal f1'om Appraisement, Entered and charged, AC:C:·I03 (~·84) ' • j COMMONWEALTH OF PENNSYLVANIA DEPARTMEio!T OP REVENUE BUREAU OP COUNTY COL.L.ECTIONS TRANSFER INHERITANCE TAX DIVISION INHERITANCE TAX RETURN FOR INSOLVENT ESTATES ONLY OF RESIDENT DECEDENTS COUNTY OF __________________ __ This return must be completed In detail and flied In duplicate, with the Register of Wills In the County where the decedent resided within one year after date of death, unless an extension Is granted by the Secretory of Revenue. Will Admn. No. ___ l9 __ l, ELMIRA HIERNAUX Misc. (Name) of Borough of Dunlevy, (Address) bei11g duly sworn according to law, deposes and says tha~he is the_.=E~x~e:::.:C:::.U=t'-"'rC..::i::"x~---,-:---:-----:---------(Exec., Adm~ Legatee, etc.) of the esto.te of_ R !CHARD HIERNAUX late of BOROUGH ox: Dunlevy, " (City, Borough, or Township) deceased, cr~d that the whole of the estafe of s9id decedent, who died on April 30th, 1969, (Date) consisted of ih~ asl;ets listed below and that allowable debts and deductions exceeded the fair ma~ket value of the assets and no Pennsylviu1ia· Transfer Inheritance Tax is due. Sworn and subscribed before me Type of Asset: Real Estate, Pers. Property, Jointly Held Prop. or Transfers 1966 1965 Ford Ltd. Honda KATHERINE TURICK (Signature) Notary Public, Charleroi Boro. Washington Co Y Commission Expires April 22, 1974 ASSETS (Attach additional sheets if necessary) Description of Asset High-Rise Investment Club, stock club, Monongahela Country Club Bond, TOTALS '"' REPORT OF INHERITANCE TAX APPRAISER Executrix (Title) Estimated Market Value 150.00 1,915.31 100.00 $3,165.31 Department Valuation CAUTION (Do not writ.e in this space) /00 · Oo I, the undersigned duly appointee! Inheritance Tax Appraiser in and for the above County do respectfully report that I have appraised the real and personal property as reported in the foregoing schedule at ~ev (1alue; set forth opposite eayt) item in the last !=olumn to the right. tc./ r_ ~ _._ j ~ ~l Dated: / lJ -,_~0 -'7 0 Inheritance Tax Appraiser' V Nome of Payee Harold Schrock D.K.Melenyzer,Esq., Michael Mel+nchak, Beattie's Flowers, Rev. F. Blair, DEBTS AND DEDUCTIONS Nature of Claim Funeral Expense, Family Exemption, Counsel fees, Mark~r, Flowers, Minister, Stamps, Russell Marino, Probate Will$ Washington Co.Report~ Estate Advertising, Valley Independent Estate Advertising, Pa.Dept. of Revenue Honda transfer, Pa.Dept. of Revenue Ford transfer, Dr.Lewis Shaler & Gr gg, Doctor bill, Charleroi Monessen H spital, Hospital bill, TOTALS REPORT OF THE REGISTER OF WILLS Amount Claimed $2,080.00 1,000.00 450.00 135.00 90;10/ 20.00 18.00 15.00 14.00 10.75 13.00 4.50 150.00 79.00 $4;,(r7.9:. 35 --- Amount Approved by Register ..;:>, or-o. o o I ooa.co ( J..Fs'd. lJ 0 ;..3.:5'· t) 0 90· /0 :2t:l.OC I~. () 0 ~~·0 0 IC/ r 0 0 _,. llJ. '7 5 ts,OO l..fr $" 0 /$'() . 00 '79-t:JlJ ·-··-· <itJI)~LJ.~ I, the undersigned duly elected Register of Wills in and for the above County, do respectfully report that I have allowed deductions in the amounts set forth in the above schedule as claimed, except wher ave set forth a greater or lesser amount in the last column to the right, which greater or lesser amount represents the su a~c~ Date of Approval: /0 -do-? l'> Register of Wills I 0 ""':) \ """ ~ ~ ' ~ ::I-- ~ ~ ~· ~ ' ::::r- ~ 1 .....} \ l ~ -..... ~ ~ Q_ ~ ~ ....... ...._ ~ ~ ~ ~ ......,.. \ ....... -.. \ ~ \ ~ ~ "l_ ~ ~ -- '• .. ·· : ... : *-r .. ..... . ' , "-~~"~ -;.-: ·. ' ') .. .. ~ ' -' 4 " i .. // •. i' . ... ,.. ..... ~ ; r ~ t , ........ " •' '!,,, ,t• j ; Will } Administration No. Year __ IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF RICHARD HIERNAUX, Late of Dunlevy Borough, I County of Washington Commonwealth of Pennsylvania -·..:: Deceased b. ::::0 "' ff.) rt"J :::0 -.......; ... ;-.., REP0!1,~tiJ1 APP@SA~ .... ' -~' (,;·· ~ · .. , , •. , .,. ' •·-....;; J -· " ;~ _:;; E' -~ ~ ~(:) .. ....) #-j1 ("" -~·/ . f' ~--·J ~~ ~. :_a j! 2:;' ~~:; '" , :z:2 r-;;~ . (.') 0 --- ...;::- ~ /)IJ::ti911~?1 D. Keith Melenyzer, Esq. ·I ' \ ~-. J...AST WILL AND T~STA.Ht:N'l' I, RICHARD G. HIERNAUX, of the Borough of Charleroi, Washington County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and dec.lat"e this to be my Last Will and Testament in the manner and form following, hereby revoking any and all will or wills heretofore made by me. FIRST: I direct that .all my just debts and funeral expenses be fully paid as soon as conveniently may be after my decease. SECOND: All the rest, residue and remainder of my estate, real, personal or mixed, wheresoever situated, I give, devise and bequeath the same to my wife, ELMIRA E.IEllii!AtTX, for her own proper use and benefit forever, HO\'VEVER, in the event my said wife, ELMIRA HIEmJAlJX should predecease me, or in the event ar deaths should occur simultaneously, then in such case my residuary estate herein, I give, devise and bequeath the same to my two daughters, JOAN Hn~:-> .. NAUX and KAY HIERNAUX of Pasadena, California, share and share alike. THIRD: I name, constitute and appoint my sister, Mrs. LEmiA B. F..AZELBAKER, guardian of the estates of my said two daughters, tc collect, administer and distribute the share of my estate each of my daughters may be entitled to under this my Last Will and Testament, according to law. FOURTH: I name, constitute and appoint my wife, EU.Uf{A HIERNADX to be executrix of this my Last Will and Teste.ment. IN I'VITNESS WHEREOF, I, !UCHA.RD G. HI"t:RNAUX, the Testator abo·ve named, have hereunto subscribed my name and affixed my seal this I o~ day of March, 1953. Signed, published, sealed and declared by the above named Richard G. lliernaux, as and for his last Will and Testament, im the presence of us, who have hereunto subscribed our names at his request as witnesses thereto in the presence of said Testator and of each other. I ,