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HomeMy WebLinkAboutOC1969-0786 - ESTATE OF SAXON37-237-5 Rcc-al (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT JAMES W.SAXON IN YOUR REPLY PLEA8E REFER TO J In Re:Estate of__--.::.:HE=L:::E;.;;:.N~K:..;.:...-:S:..:AX=O:..:N;.:.....__--- ___....!.!W~A~S:.!.!H..!:.I.uN~GT..!;...O~N~County - FHe No.63-69-786 Dear Mr.Saxon: You are hereby notified that the original appraisement in the estate of Helen K.Saxon has been filed in the office of the Register of Wills qf Washington County on·September 21,19.10.Said appraisement reflects the following valuations:.. Re alEstate '--'--__]&..,"-+-,"",2Jo.10~Ou·•..J.O.uO.L.-_ Pers onal Prope rty _-..l.'-1,,..,;9u8J..3.J..o..'OUJ..lO:..-_ Transfers -=-.......,""=""--=-~--- Tota1 ..:::1..:::3~,..:::1'-=8'-=3;..:•...:O;..:O'"-_-_ As to such tax that is paid within three montbs fro~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 __---=:S~e~p~t~e:4!.rn~b~e:..:!:r~2=.=1"_l,~1t...9""71....l0"___Si.nedW £-~~:;}/:/! Title W.R.CHANEy,~~ER DATE OF DEATH: Note:This is not a bill. June 26,1969 RCC-39'l5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of SIXON, (Last Name) HELEN (First Name) K. (Initial) DATE OF DEATH 6-26-70 FILE NO.63-69-786 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:__...:..9_-...:..2.=1...:..-..:..7--::.0 _ 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 FOR USE OF REGISTER ONLY Tax on $-----------f--2% Tax on $-----------f--6% Tax on $-----------f--5% Tax on $------".--T'"':"'"---f"'="'=_~ TU~$1~ Exemptions========F==Total Estate --+-__ TOTAL TAX REGISTER OF WILLS VALUE AS REAPPRAISED $-------+--- ()016 ;Z COMPUTATION OF TAX $----------4-- $----------4-- $----------4-- $------:'""=-r-!-...,--.- $--l'-'-'~~.i"..L..::I:.- (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. .~ Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::~t==== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from_____to $----J AMOUNT OF ESTATE TAX ASSESSED $~L- Estate tax paid BALANCE DUE $---Jl-$__....JI 50folt2!:l Atf ~n9'e~70;:te,.r:,3~~~$4~5 TOTAL TAX BALANCE'I q*~ 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 (...No.Administration IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF HELEN K.SAXON Deceased Late of . County of WASHINGTON WASHINGTON -1 - , Commonwealth of Pennsylvania REPORT AND APPRAISAL -] Ij Fonn RCC-2 DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS .. ,.-HARRISBURG,PENNA.77 727 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE §.~..p.t..~m.1?.~.r.7..l...,l.Q.7.Q . ~coU?nY W~.~..4J.~u~t..2..P.:.. FILE NO §J.~.§.Q.~..?..~.§.. Whereas,H.e.le.n K.s.a.x.on late of Ji.~.~.b..i.ng.t..Q.n . in the County of ~v.~.~.~~P.:.g.t..9..P.:Commonwealth of Pennsylvania,having died on the ~.9.t..h.day of J..M.n~19 6.9..,seized and possessed of an estate 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 AppraisementDescrIptionofAssetValuesMadeforInheritance Tax Purpol8S $ REALTY: See copy of Schedule "A"attached to annr~i~"200 100..., PERSONALTY: See copy of ,'i Schedule "B"attahced to appraisement 1.983 00 . • •1 ! . t Total ,~,~~nn form~v:.':~hb;:::~7h:sw~~~~.~.~o~e~~;;ipp~ise~e~:t t ~~ ..Q ·7 ..•~......A,,:,,-M ~(If er d Street Penna...............,......~~.......-".,~....,............................................,U (Post Office) RESIDENT INHERITANCE TAX APPRAISEMENT WASHINGTON County ., -.. -'...- -.., Estate of HELEN K.SAXON Deceased. Late of WASHINGTON Dptc of Death,J.'.~I.l.~~.§..,-.l.:.~.§.~.. Appraisemel!t Docket Vol.37,. Page,~.:3,.7..~.~No..6..3..~.§.9..~.7.8.6... Filed in Register's Office,..S.~.pt.4.1.,19 7.0 Amount of tax due,$. DEPARTMENT .OF REVENUE Received, Examined and Approved,.. Wrote abaut Appra-isement,.. Appeal f1'om Appraisement,. Entered and charged,.. -> ~ .,:' ;- -'0" -,......,---,- ...;;.., ~. ~ , 1 ~., ...... ~ " , ~ 0. I,HI;~LEN Ke SiL\OH,of the City of Washin[3ton,1~~ashL~g_ taD County,?ennsylvania,be ing of sound and disposing mind,YrlE:lll1- ory and understanding,do hereb~r make,publj_sh and declax'(3 tbis my last Will and Testament,hereby revoking and ~aking void any and all other Wills by me heretofora made. ITETft I:.I direct that all my just debts and fun_ eral expenses be paid as soon as may be convenient after my do- cease. IT}~IVI I I:All of my property,reel,personal or mixed,of whatsoever natur!3,and wheresoever situate,vlhieb I may own or have the x'ight to dispose of at the time·of my deal~h,I give,devlsSl and bequeath unto my brother,Jlu:lSS We SAXON:;to have and to hold to his own use absolutely and forevore ITSr-·I III:I hereby nominate,constitute and appoint my said brother,JAT1ES i:!e SAXO~{,)as the Exa cutor of thi s,my h~~'3t. Will and Testamento IN WITNESS W~nH:SOF,I helve hereunto set my h2nc1 and ·7 se al this IJ/-,f-!:..A3.ay of Janu8ry,1961 e SIGNED,sealed,published and declared by t~e said m~~LEN K.SAXOn,to be hep last VHII and Testament in our presence, who,B.t her request and in her presence and in the pr'8sence of A3.ch other,we belieVing her to be of sound and disposing mind,memory and underst~1~din8,bnve hereunto subscribed our names as witnesses. 'J ./."I i /~;'f',7.',-"/'J(IC/',")'ilI ;:;t"t'<"r,:,- __~fldiC"iU7 := /j ·- ..-.• "Affi~autt (@f tExrrutnr ~r Abmtutstratnr· ) ~tutr of 'ruu!iylu~uiu,t !is: enouuty of lIIu!i4tugtnu \ Personally before me,the undersigned authority,a in and for said County and State,appeared :!..~~.~.~Y'!..~~.~?5.~.~.~who,being duly sworn according to law,deposes and says that he is the executor or administrator of the estate of .......H~J~P.-~.~?.~g.!.1:deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of !!.~.!~E...~.::~.~~g.~, 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 date of the decedent's death,based upon a just appraisement of each item made by the above named Executor Administrator. day o~.~1.e:;~~~~~.:.~~~:.~_.~~:;~.?"(/:thw..;2.1::tM_,.)<l~t.k<~~illiW..._....~.~.~~)"(1:~;:'~'~w.Saxon~~:£.;;b/71 ADDITIONAL INSTRUCTIONS 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;1 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 1Juueutnry uulll\ppruiliemeut of the goods and chattels,rights and credits which were of !!~.~~~..~..~~.~.~~.1ate of :Y.Y~.~.~~~~~.~~.~. Washington County,Pa.,taken and made in conformity with the abO'Ve affidavit. PERSONALTY." DOLLARS CENTS See Exhibit Attached REALTY 1~983 00 .'", Lot No.53 in the New Locust Hill Addition to Washington p1an~ situate in the Sixth Ward~City of Washington~Washington County~ Pennsylvania;for source of title~see deed from Ida M.Saxon~et con.~to Helen K.Saxon~dated July 31~1940~and recorded in the Office of the Recorder of Deeds of Washington County~Pennsylvania~ in Deed Book 639 page 121~and deed from James W.Saxon~single~ to Helen K.Saxon~dated August 11~1962,and recorded in said Recorderl s Office in Deed Book 1134 page 663. Upon said lot of ground there is situate a 2"story shingle house and a 1 1/2 story frmake house 11~200 TOTAL REALTY &PERSONALTY 13~183 ;z..,. 00 00 ~-<'\) ''Vd "00 NOlt)NIHS\f}~'"~~<'\) ;::l S11 J,/A }.0 t131 SID 3iJ lo..3 ....a ~~"'l oNItJ V;;~"1 TJ C'(~ntI ~~t ''''..)V'l .....~ tt'J ;::l ~~1 I\l V:l ~S E ~~d LZ lo..3 ~~(r'- NUr ~"\:i-OL ~"\:i-~~~~N. '0 ~'"..,1,/:;/0 <'\)~~<'\)~.;::l,~....00 I ,r ~ .----~ \. SCHEDCLE l!il" PERSONAL PltOPEHTYHEsrnE~T DECEDEr-iT COMM~WE:\.LTH OF PE'INSYLV~NIA TPANSFER INHERITANCE TAX lSSTRUCTIONS:This Hchedule must disclose all tangible ann intangible personal property ownf'd individually by the decedent.,Ilt the t tme of his death.Proper t.y owned by the decedent jointly wi til another or others must be 11sted under Schedule "E".Inta;gible personal pr'operly,titled in the nlilllp.of'the liecedent,but payable Ilt death to another or others,including but not limited to P.O.D.e.S.Savinl';s Ronds and tenta- tive trust accolmts,must be listed,despite the fact that they are not of the administered "state. Tangiblf"personal propert.y should be listed first.(e.g;.jewelry,wearing appll.rf'l,household goods,and furnishings,books,paintings,automobiles,boats,et.c.) 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 tn trust under the will or agreement of another,even though loca.ted outside of'the State,at the time of death,should be listed in this schedule. ':, DEPARTMENT VALUATION (Do not write in this space) 2.2& 1.00 11.00 15." 14.00 33.00 It..00 11.00 '••00 1,883.00 15.00 1,600.00 UN IT ESTHiA1'EJ) VALUE MARJ(b."'!'VALUE ITEM List and describe fully .....: odd cIWr.,I talU.,l1&mp ront ....ooau •dNa..,eMIl••,•.oolollalr.,eM.ta,a.ach).lectric btu..I lampi,10.00 Itltobem ...p,Lttcma,10.00;,......rat.,10.00;uUUty MaBd~1.00.a old cbaIr.,ill I••,ettlbe•• pota.pau,etc.I 9.001 amlll appUpe••,1.00 IlL.....Bedroom:-,lee.be*oom lull,10.00;......cheR,10.00 ~*,lh.1f••"lamp,'.50:.adio.1.00 I. 8. eo . 'l. EXHIBIT vi",Boom; a ad cbaJrI ..Mud.,IOU'lampe,deat, .'••If.cbIb'ud lootatool.daW.19.00 ..-0 ADd pbonopteph,t.OO.bal rq,1.00 ."Ud btDeJa.1'.00;.....qe.apn_, "eto.'.00 d)~J1,,"·. :'.~~~...'8ooftu ...."__.~dlalGi .eom ault,10.00:....pboae .~·~•.d··,~t&b1e,.leotftc .....,...,UMaI."""lad 9 i 1 UI.'•.00 ttle Room: ItooUbttlw.,Ie 00:,laG....1.00;..wiQl ,taM .00;table,1.10;.......1..00:ctlaU',.10; ....sJM rack•.aI;wa1llamp,.al;card t~. ~.tbrgom: ~ng1e dom-metal cabinet.emaU flU .tove 9.~:ch••t of dJ"awe..a (2)ud map-toe rack I .10.lB_ment:wi.er ..aah.,.,7.60;atubs,1.60 rld ,...love,1.00:old furnit....'.00 11.~oc*a,old picture.,ml.-1laDIoua 12.dofJtume Je..elr"per.ODa1 c1otbi0l.c~meUce 13.!!ltt.bu.rp Nat.Bank ebecklng account.Waahlftllon -P.nnsylvanta otfioe Form RCC-33 RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF 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 ..._the_Inl).eritllnce..IlI1!i_E.!!tate~ax A,ct of lQ!>l.) IN THE MATTER OF THE.ESTATE OF } AFFIDAVIT OF--_····.Hl'1<~~~~:t~=~L~~~i,.···················~········:~..........~K Late of g County ::.:.:-p~~::~::::~:::-_:-:::=:_-~},,' JAMES W.SAXON ot the estate of'the above-named decedent being duly sworn,depose S and sayS ..............................Executor ~()ll:Il:E'~I.:A~k:tl:r::~.:J.??.q~............................... Mep()n BtlIlk:..l?ll~lc.ling,q<1Il()Il?]:).LlJ:'g..Pa.15317 DecedentdJed J~~~th)......?~ij;.;.i ,19i~2~){~~aVing a last will,copy of which is hereto attached.J N~me and address of attorney or} other authorized representative to. whom all correspondence should be mailed. Executor \That as such "'deponent is familiar with the affairs of said estate and the property con- (I':x"clltor-AdminiBtrator)\ stituting 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 followinlt:- . NAi-IE AND ADDRESS OF BANK OR OTHE~n4STITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH·DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DEC~DENT Pittsburp'h National Bank'.."Helen K.Saxon None,,-Washim~'ton Pa.15301 ...... .._. That the contents of said safe deposit box or boxes are itemized under Schedules A__of this return,with the exception of the following,for the reasons hereinafter set forth: That Schedule A atta(lhed 11ereto and made part hereof sets forth full v and in"detail all the real property in the Commonwealth of Pennsylv~ia of which decedent died having an interest therein.It also sets forth the mortgage enqumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortg~gee,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 va'l.ue thereof as of date of death of decedent. That Schedule B attach~d hereto and ma,de 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 imm~diate 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 separat~ly 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,or.~ecedent'sdeath in all other cases;all bonds,postal savings,treasury certificates or notes and o~her ~vidence-of in- debtedness of the United States'to the decedent;all obligations,whether by statute')orll.greement they are designated as tax free,of the United States,or any state,or political SUbdivisi~n thereof,or of any foreign country~which are owned at the time ~f death;all wearing apparel,jeweli~~'~~i~erwaie,pic- tures,books,works of art,household furniture,horses,carriages,automobiles,boat~;,andany and all ,"'other personal chattels of whatsoever kind or nature,left bydecedent,together with the fa.irly estimated market value thereof;all bonds and mortgages h~ld by decedent and of all claims due and owing decedent at the time of death,and all promissory notes Qr 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 f~ir 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 payable upon the death oT the decedent;and all the corporate stocks and dividends due thereon and unpaid as of the date of death,ponds and accrued 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. Subscribed and sworn to before me this ~..7....~. .......................................:;."",."..day of ..".."~.9.:~g9:!'.y.,,,19 .7..9. 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 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 'transfe~ee and all other facts of a pertinent nature regarding said transfers.In the c~se 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.Therl~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 individUl!-lly or<jointly,b,ythe will,deed,or other instrument of another, with a copy of the instrument creating such power attached to the schedule. ~.\,t. 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 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 dec,~dent 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 llnpaid 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","en,"E",and "F"as directed therein" have been carried forward and properly registered in the S\lffiffiary. Cl1f!1.~~r------------ ..7..7..J.l.~~.§g.t...s..tr..e..e.t.. (Street Number) 'Y.~.~~.i.~~~.?~.~~.~.~~..?..~g.L . (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 con~leted as above-directed. -------------------------------. RCC-34'(1-64) •COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "Air REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each porcel 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 wi th 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 an Schedule "F"and must not be deducted from this schedule. (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH (2) ESTIMATED MARKET VALUE (3\ DEPARTMENT VALUATION CAUTION (Do not write In thIs spoce) Lot No.53 in the New Locust Hill Addition to Washington plan.situate in the Sixth Ward.City of Washington.Washington County.Pennsylvania; for source of title.see deed from Ida M.Saxon.et con.•to Helen K.Saxon.dated July 31.1940,and recorded in the Office of the Recorder of Deeds of Washington County,Pennsylvania,in Deed Book 639 page 121,and deed from James W.Saxon. single,to Helen K.Saxon,dated August 11.1962. and recorded in said Recorder's Office in Deed Book 1134 page 663. Upon said lot there is situate the following: 2-story shingle house 1 1/2 story frame house-Add Lot 53 2,090.00 1.215.00 265.00 7,OOO.OC) 3,500.0C ~ 700.0C Insert thi s total opposi te ureal property",Schedule IIA"in the X X X X X "As Reported"column on the last page of this return. 11.200.00 -RCC"'35 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE tAX RESIDENT DECEDENT SCHEDULE "n" 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 any undistributed estate o~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 No. ITEM List and describe fully UNIT VALUE ESTIMATED MARKEl'VALUE DEPARTMENT VALUATION (Do not write in this space) 2.Dining Room: Nine-piece dining room suit.50.00;telephone table.electric sweeper.linens.dishes.and 9 x 1 rug.24.00 1 Kitchen: Gas t stove.10.00;refrigerator.10.00;utility stand.3.00;3 old chairs.itiR L 50,;dishes. pots.pans.etc.•9.00;small appliances.7.00 40.5) 3. 4. 5. 6. Living Room; Sofa and chair.six stands.four lamps.desk. bookshelf.chair and footstool.chair.59.00 radio and phonograph.4.00.9x 12 rug.5.00 Piano and bench.15.00;ashtrays.figurines. vases.etc.5.00 Sun Porch: 4 odd chairs.2 tables.1 lamp Front Bedroom: bed.dresser.chefferobe.9.00;chairs.chests. (2 each)electric heater.2 lamps.10.00 Rear Bedroom: 4-piece bedroom suit.50.00;cedar chest.10.00 bookshelf.desk.lamp.6.50;radio.2.00 88.00 12.00 19.00 68.50 11.Books.old pictures.miscellaneous 9.Hall:chest of drawers (2)and magazine rack 15.0 1.600.0 in X X ostume jewelry.personal clothing.cosmetics ittsburgh Nat.Bank checking account.Washingto • 12. 13. 10.Balirement:wringer washer.7.50;2 tubs.1.50 old gas stove.L 00;old furniture.4.00 7.Little Room: 6 bookshelves.8.00;planter.L 00;sewing stand 2.00;table.L 50;dresser.2.00;chair..50; maga zine rack••25;wall lamp••25;card table.5 8.Bathroom: single door metal cabinet.small gas stove RQc-36 CmP.lfON'\'"EALTH OF PENNSYLVANLC\ TlUNSFER INHERITANCE TAX ~~SIDENT DECEDENT SCHEDULE "c" TJUNSFEIlS (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)-=~~O~_ (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)~O (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 heal th 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)~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 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)~0 (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)__~_O __ (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)~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 c01lld revert to decedent under terms of transfer or by operation of law?(Answer yes or no)~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 ~O~E MARKET VALUE (Estimated) o.(0 DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return.0.00 .. RCCt.-38 CaMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRUCTIONS: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-owners to the decedent. Description of Property,Date of Acquisition,Name I Address and Relationship of Co-Owners,and Place I of Record of Instrument,where Real Estate.! NONE unit Value percentage Share Estate Valuation 0.00 DEPARTMENT VALUATION CAUTION~Do not Write In This Space. Value of Value of Entire Decedent's property Interest Insert this total opposite "Jointly Owned Property",Schedule "E" in the "As Reported"column on the last page of this return.0.00 <.• RCC-37 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES ( h , BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE(If step-children or INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY ave an interest,vested.contingent or other are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH JAMES W.SAXON ,Brother Yes Sui juris Sale beneficiary 77 1/2 Leet Street .. Washington.Pa.15301 ~ , r I ,. ~ Deponent further says that all the above-named beneficiaries are living at this time except below: NAME NONE DATE OF DEATH RESIDENCE Will ~'7 (7 /) Administration ~No..(..4 ..'<'.Year tR...! . D<THE :\IATTER OF THE APPRAISEMENT OF THE ESTATE OF HELEN K~SAXON Deceased Late of .Wa.sh~r:tgton.. . (Executor-Administrator must complete "As Reported"column #1.) Cl ~""d ~'"''"'(l)(l)0 ~'"'e:..tI)::l tI) tI).tI)0 ;..,(b'::l ""d '"'e:..'"'~tI)0:><~'t:l~(l)C"''"'en 0 ~'t:l t%j (l)'"'tI)........'<~....(l) Commonwealth of Pennsylvania County of Washington C/) c::~ ~>~WC/)~-< ?""~~ ..:.....:"",..... :0:> ;"":. 0-~~ .~.<\\~:~:C)....~_\)r:l'V .(-:~'"'-:-"l'3()•C ~. .~c...Q,- REPORT AND APPRAISAL John P ~Liekar~Esq. Attorney-at-Law Mellon Bank Building Canonsburg~Pennsylvania~15317 q ~>; -('/)-('/)-0-('/)-(,/)~ >tI) ;~ :..-..('t)"-'......:.....'"0-~~'-Q'-' ,CD :N it.:0:>:0 c... :0 ,""0-..:.. :0 :0 '0 0o:0:0 0 ~~-0~~~ ~:\.'-\.1 , ~: ,~ .~ () t. " AND AGENT OF THE COMMONWEALTH DEDUCTIONS ALLOWED IN J THE SUM OF 3tyt,J>. JUN 19 1975RuSSELll"A.,H\~~~D STATEMENT OF DEBTS AND DEDUCTIONS COUNTY OFFICE OF THE REGISTER OF WILLS Form RC C·10 OF WASHINGTON ESTATE OF _;:;.;H;;;:E:;.;L=E:..:N~K;.;;:..:.•....;S;;;.;A=X;;...O.;:;.;;...N~__LATE OF _....:W~a:..:::s~h~i.::ng~to~n~•...;;P~e.::n.::n:.:::s..J.y.:lv~a~n.:!:.:ia=:...L'......;1~5::..l3~0~1,L- Sept.21,1970 HDATEOFFILINGAPPRAISEMENT__.:.-__"'--DAT&OF DEAT June 26j 1969 DATI!:NO.OF NAME OF PAYEE REMARKS AMOUNT VOUCH"''' 7/1/69 Register of Wills Pr0 bate of Will 19 00 , 7/9/69 Washington County Reports Advertisement of Letters 14 00 7/18/6 Observer Publishing Co.Advertisement of Letters 14 00 7/19/6 102 Piatt Funeral Home Funeral I,145 30 103 Annex Pharmacy Drug bill 22 78 8/6/69 104 Ralph's Superette Final grocery bill 21 89 8/23/6 105 Ashmore's Flower Shop Funeral 5 30 107 Columbia Gas Co.Final gas @ill 14 64 108 Dunn's Dry Goods Store Due bill 2 65 109 Dr.Nathan K.Grossman Medical bill 10 00 110 Literary Guild of America Due bill 4 66 III S.B.McWreath Dairy Due bill 2 28 112 Wash-East Wash Joint Auth Due sewer bill 9 20 113 Citizen's Water Co.Due water bill 11 88 ; 114 West Penn Power Co.Due electric bill 6 73 I 115 Harry R.Cook 1969 School Taxes 171 43 8/27/6~116 John p.Wege,Agent Insurance due 58 00 I 8/25 /6 ~117 Bell Telephone Co.Due bill for phone 14 80 8/25/6 Rellister of Wills Short Certificate 1 00 1/28/7 Register of Wills Filing Inventory 5 50 Washington County 1969 County Taxes 70 69 - City of Washington 1969 City Taxes 117 00 6/11/"5 John F.Liekar,Esq.Attorney's Commission 650 00 James W.Saxon Executor's Commission 700 00 Register of Wills .'.".-.~-'.~.~,.,", Filinll Account 50 00 COMMONWEALTH OF PENNSYLVANIA COUNTY OF Washington I.James W.Saxon HEREBY CERTIFY.THAT.TO THE BEaT OF MY KNOWLe:DGE AND BELIEF.THE FOREGOING IS A JUST AND TRU E srATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSE!I OF A~""NISTRATIONSUBMITTED TO THE ESTATE OF Helen K Saxon INHERITANCE TAX PURPOSES. •SWORN AND SUBSCRIBED BEFORE ME THIS !~ -~ee-~~ RC C-48 (2-69) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS REQUEST FOR LEGAL ACTION Bureau File No. J _J_am_._e_s_W_-_S_iix:_o_n ,residing ot R.D..2 Eighty Four,Pennsy1vania 15330 in Washington County,is the Exec:utor of property formerly owned by ._H_e.:::..=l-=e.=.:n~S-=.~=o=.:n=.,who died on ....:6=--~2..::6_-~6:..::9:...--in Washington County. The attorney for the estate is Atty_John L1ekar Canonsburg,Pennsy1vania 15317 whose address is Hellon Bank BUilding The above named -=E:::x....e~cu'-'!!!!..!t""o~r....··is in violation of the provisions of the Inheritance and Estate tax laws of the Commonwealth of Pennsylvania in the following respect: 1 -~Failure to file an Inheritance Tax return on or before --"9:...:.....CCJ2!!.;6~-...:::··....!.7-"O'----_ 2 -0 Failure to file a copy of the Federal Estate Tax return on or before _ 3 -0 Failure to file a copy of the Federal Final Letter. 4 -0 Failure to pay Pennsylvania Inheritance tax due in the amount of $ _ on _ I have made the following demands for compliance without results: Date of demand Name of person contacted Title------4..24-75 Atty.John Liekar A=t.......t-..,;y.I-J.L--__ 5-7-75 James Saxon Excr.=='-"----5-19 75 Atty.John LiekarA==t.t"""Y~.!L...-__ 5...19 75 James Saxon .E=xO'c....rlU.L..·__ before it became delinquent Method of contact 10 day notice-reg mail 10 day notice reg.mail Rce-liS reg.mail Rcc-llB-cert.mail A formal notice of demand was sent to the taxpayer by certified mail.This demand has been ignored.A copy of this notice together with the certified mail return receipt is attached hereto. I recommend that the following legal action be taken to compel compliclnce: 1 -0 A lien be filed with the local Prothonotary against real estate owned by the decedent. 2 -~A petition for citation be filed in the local court. 3 -0 A civil complaint be filed in the local lower court. Additional remarks:_ (Date) ~(J ~-z..DiJr.surui\-(Si glatu~)-.-=--------(=T,£it-:-Ie~).:-.:..:::...=.:....=---.:.....- PLEi\SBc:HECl<XIIX tllTd WlJa AT'W.'10 .MAKE SURE'1'AX lat-?PAlO Ir1LCB ) ~~iW~~STATEMENT PENNSYLVANIA TRANSFER INHERITANCE TAX Date Jun~2O'li1..S.. Tdt@m~8.~.f.§.~n 11~~.~1;~t"~j;,~~~.~ng.tml.•.~~.oo,",*~~~.. ~:t.~y!~900 ~;~~~!9.n @.~~@~~l~D.g."~~9.1.M?~!!.~~M~.~~~~.~::t.;.. ESTATE Helen K.Saxon (v1esb1ngton)DAT.E OF 6-26-69 OF .DEATH ,. Date County .State Appraised File ~?~.~~.?~~File ~.~~~?~?~~.. Real Estate ..~.~.f...?9..g;!!.9.~. Personal Property Joint Accounts Less Exemptions ......1:.1I.IJl3.•.QO'.. ...........................................................................................................................................................................1.3...18.3...0.0......... Less Debts and Administration Expenses ~.!.~~~!..?.~. TAXABLE AMOUNT ..................~.~~.Q~.9..!.~?. TAX on @ %.. TAX on.;9..!!.9..~.9..".~.?@ ~.~0/0 ;~.~.~~~.!~~.. Amount Previously Paid TAX BALANCE 9-26.70 7.26-75Interestfromto .. ......~%on !~..~~.~.Q~. ............................................................ 1,,506.04............................................................ 436.75............................................................ FIttiNG ACCOUNT BALANCE DUE COMMONWEALTH !~.~~~.!.?~. DISCOUNT (50/0)IF PAID WITHIN THREE MONTHS FROM DATE OF DEATH. PAYABLE.TO: REGISTER OF WILLS WASHINGTON COUNTY COURT HOUSE WASHINGTON,PENNSYLVANIA RC C-48 (10-75) REQUEST FOR LEGAL ACTION Estate of Helen K..Saxon Date of Death June 26,1969 Commonwealth of Pennsy.lvania Department of Revenue Bureau of County Collections J founty of Jiasbing.ton Bureau File No.63.69...786 J 7-~J '1-.0- Name and Address of Fiduciary (ies)or Transferee Jam.es W.Saxon ...Excr. R.D.#3,Eighty Four~Penna.15330 Name and Address of Attorney ~A~t~t~·~~··~.~J~o=~=·~L~i~e~k~a~r~~~~~~~~~~~~~~~~~~ Mellon Bank Building,Canonsburg,Penna.15317 The provisions of the Inheritance and Estate Tax laws of the Commonwealth of Pennsylvania have been violated and I recommend that the following legal action be taken to compel compl iance: 1.0 A petition for citation be filed in the local court for failure to file an inheritance tax return. 2.0 A lien be filed with the local Prothonotary against the real estate owned by the decedent to protect the interest of the Commonwealth. 3.~A lien be filed with the local Prothonotary against the real estate owned by the decedent to be followed by a petition for citation for failure to pay Pennsylvania Inheritance tax due in the amount of$1.506.04 plus interest from Sept.26,1970 4.0 A petition for citation be filed in the local court for failure to pay Pennsylvania Inheritance tax due in the amount of $plus interest from _ I have made the following demands for compliance without results: Date of Demand 9-30...75 9-15-75 10-24-75 10..24...75 DATE Name of Person Contacted Job1i Liekar James It ~Saxon Jam.es W.Saxon John Liekar Title Atty. Excr. Excr. Atty. Method Contact 10 Day Notice 10 Day Notice Rcc-121-Cert.Mi. Rcc-121 USE REVERSE SIDE FOR ADDITIONAL INFORMATION '---------------------------------_.._.- The Real Estate located in the Sixth liartd,liash1ngton County,,·Penna., being Lot No.,S3 in the New Locust·Hill Addition to Washington,Plan, 77 teet Street,Washington,Penna ••1spresently owned by James W..Saxon" Telephone Conversation on 12-11..75"disclosed that.James W.Saxon is residing at R.D.#3,Eighty-Four,Penna.15330,and that he did receive the Notice by Certified Mail iI 2.2.t yo S '10 L(' "--. RCC-lll (12-67) COMMONWEALTH OF PENNSYLVANIA ., DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 January 16,1976 5·:\~o~2.,j 7:0 ~7,'J.J7 .S W.(/{·1J6_------J~ James W.Saxon R.D.#3 E.lgbty Four,PA 15330 RE:Estate of Helen K.Saxon File No;G3....a9...78G County of 'fIasblngton, NOTICE OF INTENT TO FILE LIEN The records of the Bureau of County Collections of the Commonwealth of Pennsylvania Department of Revenue indicate that there is due and owing Pennsylvania Inheritance and/or Estate Tax. by the above estate in the amount 0,f $,1,.989.2'lInterest included as of the 30th day of JatlUSl'Y 1976-- A certificate of lien has been prepared and will be filed against said estate in the office of the Prothonotary of VIa ablngton County,if the above amount is not paid to the Register of Wills of WaShington County within ten (10)days of the date of this not~ce_ RCC-115 (5-72) .cOMMONWEALTH OF PENNSYLV ANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS VS. ---------------c-------------, COURT OF COMMON PLEAS OF COUNTY, PENNSYLVANIA Date Fi led:__F_e_b_r_u_a_r---,y,--2_5~,_1_9_7_6__ James W.Saxon R.D.#3 Eighty Four,PA 15330 No.510 Jan.Term,19 76 A.D. (TAXPAYER)Costs $--------- NOTICE OF ENTRY OF LIEN IN RE: Estate of __H_e_1_en_K_._S_a_x_o_n _ File No.__6_3_-_6_9_-7_8_6 _ County of __W_a_s_h_in--=.g_t_o_n _ NOTICE IS HEREBY GIVEN THAT: ~~t:~~~T~/tly& BUREAU OF COUNTY COLLECTIONS 411 SOUTH SECOND STREET HARRISBURG,PENNSYLVANIA (1)A lien has been entered to the above term and number in the office of the Prothonotary of the above Court of Common Pleas.Said lien has been entered in accordance with the provisions of Section 801 of the Inheritance Tax Act of June 15,1961,P.L.3?3,Art.VII. (2)Said lien has been entered in the amount designated below as "Total Amount Due". Pennsylvania Inheritance Tax Due $'1,506.04 Pennsylvania Estate Tax Due $_ *Interest Due From 9-26-70 To ,1-30-76 $483.23 (.32068)Total Amount Due $$1,989.27 *Additional interest is to be computed on the balance of Pennsylvania Inheritance or Estate Tax of $1,506.04 ,from the 30th day of J anua ry ,19 76 ,to date of payment at the rate of six per centum (.06)per annum and added to the Total Amount Due shown above. (3)By the authority of Section 825 of the above-mentioned Act,execution ma'y be issyed by the court against any real property in the decedent's estate on which a lien for the payment of the taxes imposed by this Act exists,or against any property belonging to a transferee liable f~r the tax. (4)Notice is hereby given that the Secretary of Revenue of the Commonwea Ith of Pennsy Ivania,at the ex- piration of twenty (20)days after mailing of this notice,without further delay or notice,will request the Orphan's Court to issue a Citation commanding you to appear and show cause why the delinquent tax, interests and costs incurred to date should not be paid. Very truly yours,''JJ", ~~k~. Stanley ~Weiss,'. Director Bureau of County Collections $-- $ I' $1.506 •04 II ';$II, ~j : $H'-i $1.506.04 Il I i $II 495.2'1 I $All.ill! I I~'! $2,001.31 --------~-~~----~ $-------- $--------- $10,040.27 %Tax on $_ Estate Tax,Act of May 7,1927 6%Tax on 2%Tax on TOTAL TAX CREDIT 15%Tax on 31/l00••'_._-_••__dollars representing Pennsylvania Inheritance or Estate Tax due from the following estate: Date of Death""O~lO!!!I)a----J Remarks: County __-.JDI.aJ1IoDl~IHlL---,-~ II !II~l! Less five percentum of tax if........, •,."paid within three months after ,,:.,,f,::d '~i '"<'\date of death , •:,~,,:.1~",:<.,,,.Plus interest a1 the~ate of ,i '\,.~'---.!L%from 9-20-10 •'"11 ~1 "~~.,~-<\"i tb Date"•·>,f,,{~1-----:.::....::::...:::....:=----------- ":'it j $:~¥tr;:..."••~f ~~f.:~1 l7 [D)n101 n nrru fA\'D?f£,";:~;'Z.:.'f ~,jUwu~~u~~'u~,~EAL #••~>t.r..~\,~_~.,1-'•..,_(/ ~>-'1 ..,\.dh'".'fa'~b.,,~_1i~'1 ",\'-NOTE:This Triplicate Receipt to be relaineaJo..~ou I ,pu.:~gc)s~~,.,p'fI''.','",< ,,(1}7..231~~"~;~'''';/Received by NOTE:In accepting the transfer inheritance 't3,(on',fufure 'estates,pri6~to the death of the life tenant or tenant for years,as evidenced by this,receipt,'i't is linde';'staodAh~t the Commonwealth sholl',," not be precluded or prevented from hereafter ass~sst'ngadditionahnheritancetax at the death of the life tenant or tenant for years whenever it appears th'o'i sC'Ch';dditianal tax may be legally due and--"'-==-7"""""=......"'-"~7""=:--+''''-''''''--'=''--'-........'''b-~''''''''~ collectible for any reason whatsoever,iI~U8!C=:::iiB~l::'JlER!~BBE:lIlII9lI-=-9BElI::.::::II!EiIiC:IIE:liii!E~-==:::JEIbi:=::::EH~JIEE::I:ii:E~;tti~=d-'I!! !~liI~; 1"'1IIJ! il11 :=1 RECEIVED TWO THOUSAND ONS and I~',JueI W.SuoD ..Excr. I=i From:Am..J~B:tAL-i~!Address~I~~J~JNG I=i~l CANONSBURG PBNNSnVANB ~F;I,No.63-69-'186 III Dote of Payment __Jfllr~LL9t.--.l1Uti.-~ ~Nom,of Doe,doe'JleJ~rL.L-~t..1I;QJL-~~