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Home My WebLink AboutOC1969-0879 - ESTATE OF FEUSTERESTATE OF ELSIE v.FEUSTER I DEDUCTIONS ALLOWED IN J i ~f/t.?·O THE SUM OF $. 7 1975RUSSELL "A"'"6~- ED Borough of CharleroiL.ATE OF ~.:...._ STATEMENT OF DEBTS AND DEDUCTIONS OFFICE OF THE REGISTER OF WILLS WASHINGTON AND AGENT OF THE CO......ONWE...LTH OF COUNTY Form RC C·lO DATE OF FILING APPRAISEMENT August 1,1969 OAT&:OF DEATH J~19,1969,\..~jA,l~..-A 11 A ....-lIl::I::p;:r PlAMOLNTD"'TE NO.OF NAMIL OF PAYEE R~.~VOUCHC:" "", Register of Wills,Wash.Co.probate and Letters 23 50 Reqister of Wills,Filing Inventory &Appraisem~nt 4 00 Joseph Sitte Notary Fees 5 00 Washinqton County Reports Advertising 14 50 Valley Independent Advertising 10 75 GUy Rodgers,Services,probate '20 00 Harold L.Schrock Funeral of Decedent 1,900 93 Maple·Creek Cemetery Grave Opening .65 00 American Airways Transportation of Body 131 02 Dr.Alfreds Rimsa Medical Care 545 00 Dr.William A.Huston Medical Care 50 00 IWest Vallev communitv HosDit ale Hosoital Care 1143 00 COl1lmission~/ Iva cowell Accountant's 2000 00 Commission~~ Charles Feuster Accountant's 2000 00 John E.costello Attorney's Fees 2000 00 TOTAL $9912 70 - COMMONWEALTH OF PENNSYLVANIA }so:COUNTY OF WASHINGTON I,Charles Eeuster and Iva Cowell HEREBY CERTIFY.THAT.TO THE BEaT OF MY I(NOWL!!:DGE AND BELIEF,TH!!:FOREGOING IS A JUST AND TRU E srATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENII9 OF ADMINISTRATION SUBMITTED TO THE ESTATE OF Elsie v.Feuster DECEASED,All DEDUCTIONlO FOR INHERITANCE 'TAX PURPOSES. '2.-'1'/-(J~~b CL..5.) SWORN AND SUBSCRIBED BEFORE ME THIS DAY Of"~Auo~t .L?--111 69 ~~.~LL/~~~..../--d ,..•~ IGSEPH SlTH,NOTARY .PUstIC CHAlllfR~1 .80ROOGH.WASHINGTOltCGUNTY RCC,4 (6·74) -----------~-----------------------1~~~~~~~~~~~~~~~~~~~~I"jl COMMONWEALTH OF PENNSYLVANIA ~;I I DEPARTMENT OF REVENUE I ~E Z2245 OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX ~ RECEIVED Ono Thouonnd '1\10 Hundred Ninot1 Six end 76/100-------------------'lrOTlars I!l',1 Iva CO't1cll &Chnrloo FQuator ExCr06 representing Pennsylvania Inheritance or A Estate Tax due from the following estate:From:J~~:.........JlJlm.D....A ),tl;l1l2!li!Jl.!..lw._r------------------==----------I~1 Address~WLI1£LO.JUDll~mJ.~:).IJueL----~2%Tax on $$---------,lf..11 t1 Chorloroi Ponna File No.63.6g..Q79 Date of Death '-19.69 15%Taxon $$---------ICI Date of Payment _A_U_G'l:-O_t_O_,:.-1_9_7_5 ---i Name of Decedent Elol0 V.Fouotor %Tax on $_ Estate Tax,Act of May 7,1927 $--------liljj $--------,IU County t:T._D._oh_i_n-:6::.t_o_n -I TOTAL TAX CREDIT $__2_,_4_0_5_6_24 u Less five perceMum of tax if Prov•Pd.1,400.00 paid within three months after Bal.Duo 1.005.24- date of death $---------Ilt PI us interest at the rate of L%'from 10-19.70 [I, to data $,_----o2.....9""1L4.......5.u;.2L.-__ ,,- ....~jl NOU;,!,~~~.~~.~_~~~~;,3~~~2-7 TOT~'AM~~_P:1,==1:!!!.=2=9=6=.~1=6====:!1~1, ,,Received by/..:::----:...-_~~I..:.1,\...::,~~-:::..'..C:~~-L...L~~:!=::':~[.L----.llrJl NOTE:In accepting the transfer Inheritance 'tax an future estates,prior (0 the death of the'life '\, tenant or tenant for years,as evidenced by this receipt.it Is understopd,that the Commonwealth !~hall .,i ~ not be precluded or prevented from hereafter assessing additional inheritance tax at the death oHhe;~,-"-:""*-'':''''-':'~•.t.\~::s..::~~~+--~w£.,;~""""~:""""';--:;"'iiU life tenant or tenant for years whenever It appears that such additional tax may be legally due and "\?I...'''ill, collectible for any reason whatsoever,\, o ,~______.•._.-.-L.._~.__~.__"_ / I,ELSIE V.FEUSTER,widow,of the Borough of Charleroi, Washington County,Pennsylvania,being of sound and disposing mind and memory,hereby make,declare and publish this to be my Last Will and Testament,revoking any and all Wills by me heretofore made: 1st.I direct that my just debts and funeral expenses be promptly p"aid. 2nd.All the rest,residue and remainder of my estate, real,personal or mixed,of whatsoever nature or wheresoever situate I I at the time of my death shall be divided into three (3)equal shares,! \ and I give,devise and bequeath these shares in the following manner:l i a.One share to my beloved daughter,Iva Cowell, per stirpes b.One share to my beloved son,Charles Feuster, per stirpes c.One share shall be divided equally between my two (2)grandchildren,Ira Reed Feuster and Elsa Kay Feuster,per stirpes , 3rd.I direct that Gertrude H.Feuster,widow of my de- ceased son,Ira Reed Feuster,may be buried in our family lot in Maple Creek Cemetery without any cost therefor. 4th.I constitute and appoint my grandchildren's aunt, Virginia Carney to be the guardian of the estate of both or either of my two (2)grandchildren,to wit:Ira Reed Feuster and Elsa Kay Feuster,in event they are not sui juris at the time of my death. Elsie V.Feuster w~·_--- Ii i i•j .Ir \ 5th.I hereby nominate,constitute and appoint my son; Charles Feuster,and my daughter,Iva Cowell,or the survivor of them,as the executors of this,my Last Will and Testament,and they are to serve in this capacity without the necessity of posting any bond. I give to my executors,in addition to the powers conferreq I by law,the following discretionary powers and authority,which may .. be exercised without application to any Court,and I direct that no person with whom my executors may deal shal~be required to inquire into the necessity ~r propriety of any of their acts or to see to the application of any money paid to them: To retain as part of my estate any stocks,bonds,ora.Iotheritemsofpropertybelongingtomeatmydeath,and to .transfer I the property so retained to my beneficiaries in kind. , I b.To share and dispose of any property,real or personal) IwhichIownatmydeath,at such price and upon such terms as they i may determine proper,and to execute proper deeds. c.To grant leases for any term or terms with or without options for renewal or purchase. d.To compromise and settle any differences and claims arising in the administration of my estate,whether such claims be /?/'_/Ld~~ Witness Elsie V.Feuster Wi~' I-...-...._.-..._.....-...-..,-,..-,.-_..., made by my executors against other persons or by other persons against my estate. .~ ". '. WITNESS my hand and seal at Charleroi,Pennsylvania ~:~~this l , my LAST WILL AND TESTNqENT,consisting of tht~e (3)typewritten pages,if this u/day of May,1961. Signed,sealed,published and declared by the above named Testatrix,ELSIE V.FEUSTER,as and for her Last ·Wi1l and Testament, I in the presence of us,who at her request,in her presence,and in the presence of each other,have hereunto subscribed·our names as attesting witnesses: I· residing at •• 1\ffi~autt ®f ,6-~7-%?/ 1£xrrutnr (@r l\~mtut!ltratnr .,/ §tat.r of 'euuayluattia } Cltouuty of lIaa4iugtou aa: Personally before me,the undersigned authority,a ..No.tar.}l_.Public.._ _.._in and for said County and State,appeared ..ChaI:l.es...E£.us:t.et:an9.....!.~a....c.Q:W~J_J,..__..__who,being duly sworn according to law,deposes and says that he is the executor or administrator of the es- tate of .~J,§J..~...Y..·f.~.~§.t~f __.deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of .~J..~j,g_.Y.!...f~~.~.~~';:....., 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 jdUS\f::a:::;y:::cr::e;a::lf9~~'::e~~:~eabov}e~~a:r. ..~y ..o.."'~~:::::......................Executor-Administrator ADDITIONAL INSTRUCTIONS 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 Oopies 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 :i1uueutory aub !\ppraiaeuttut .of the goods and chattels,rights and credits which were of El.s.i.e..,V,.F..eus:ter late of ~.<?,!~.~.9.~~.~~.~.~!~.~!.<?,.~.. Washington County,Pa.,taken and made in conformity with the above affidavit. ALL that certain lot or piece of ground situate on the southerly side of Fifth Street in the Borough of Charleroi, County of WaShington and State of Pennsylvania,being all of Lot Numbered 528 and the greater part of Lot Numbered 530, in the Plan of the Charleroi Land Company,of record in the Recorder's Office of said WaShington County in Plan Book Vol.1,pages 178 and 179,bounded and described as follows, to-wit:- BEGINNING at a point on the southerly side of Fifth Street distant South 520 42'West,ninety-five and 08/100 (95.08) feet,from the southwesterly corner of said Fifth Street and Fallowfield Avenue;thence along the line of said Fifth Street, South 520 42'West,thirty-nine and 92/100 (39.92)feet,to a point on the dividing line between Lots Numbered 526 and 528 in said plan;thence by said dividing line,South 370 18' East,seventy-five (75)feet,to a point;thence by land of first parties,North 520 42'East,thirty-nine and 92/100 (39.92)feet,to a point at line of building now under lease by Montgomery Ward &Co.;thence by the line of said building, North 370 18'West,seventy-five (75)feet,to a point at the place of beginning. HAVING thereon erected a two story fram~,stuccoed building containing two storerooms and two apartments. DOLLARS ~o,ooo CENTS 00 50,000 00 0 'I..~~~~""..'"...... ;;t~·Vd '''00 N01~NiHSV1,\.....~Z '";;t0SlllA\:30 lJ31SW3H ... ~C"'l-6 ~ t l ONHWrf 113SSmJ t!1 ;:,--;;t c::>t!1 ~Vl ~SU..., E£~~I II ~~1 nov 69....,~"'- c:.n t!1 ;:, 1:;'~'a31'~1 ~~'"...;:...~~\C) \~\,..~t·"\ Form RCC-33 RESIDENT DECEDENT fa :3 -h Cf~-'171 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 th~_Jnheritancean~ESt;aterax J\ct of H!61.) State of Pennsylvania } ss: County of Washington . Charles Feuster and Iva Cowell ...............Executor Administrator of the estate of the above-named decedent being duly sworn,depose and say Decedent'dJed .....,lJJ;Jy... (Month) ...................1.9 ,19.69 ,J testate leaving a last will,copy of which is hereto attached.} (lIay)(Year)Lintestate " otherN8am:t:::i:::r:::r:fse:\tao::::;:}J()JU1f~E.CO$tello,Esq . .whom all correspondence should be 4l8Wa?h;j,ngt O:rlAVE:ml.le mailed.Charleroi,Pennsylvania 15022 That as such Exe~ut.Q.x:deponent is familiar with the affairs of said estate and the property con- (EXI~c\ltor·Adminj8trator) 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 following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT NONE That the contents of said safe deposit box or boxes are itemized under Schedules of this return,with the exception of the follOWing,for ,the reasons hereinafter set forth: That Schedule A attached 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·amoun.t.still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth,in th~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 13 attached hereto a.nd made part hereof sets forth fully,and in detail all personal property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at·the time ~f death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposit,.savi~,gs banks,trust companies,or othe'r institutions,whether indiVidually,or in trust for any other person or persons giving also separately the accruedfnterest thereon,if any,down to the last interest day prior to decedent's death i~<the lease of savings banks,and to the date of decedent's death in all other cases;all bonds,postal saVings,treasury certificates or notes and other',evidence of in- debtedness of the Uni ted States to the decedent;all obligations,whether by statute or agreement they are designated as tax free,of the 'Uni ted States~'or any state,or political;subdivision thereof,or of any foreign country,which are own~d at the tim~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 bydecedent,together with the fairly estimated market value thereof;all bonds and mortg8j!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 i tern;all moneys payable to the estate from life insuranc'e polici'es carried by decedent;all annuity and endowment 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 ofdece- dent's death and other investment securities owned by the decedent at the time of death,with the market value thereof at such time. • 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 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 cony of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said schedule a list of all property,real and personal,with its value,which passes at decedent's death by virtue of the exercise by decedent,either indiVidually,or jointly with another,or any power of appoint- ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another, with a copy of the instrument creating such power attached to the 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 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,andthe relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and Impaid at time of...death;taxes accrued chargeable 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. (Street Number) the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,. been carried forward and properly registered in the Summary..~~ (?/~,.?,~t'P4.- ....~~-. (Executor-Administrator) Subscribed and sworn to before me this thir.ty.."'. (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. ~:-.:t:..... RCC-34 (1-64), COMMONWEALTH OF PENNSYLVANIA DE~ARTMENTOF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEpENT SCHEDULE IIA" -iEAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each porcel at death of dece- dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule "E".Property held by thede.cedent 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 Commo(lwealth 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 encum~rancesupon each parcel at death of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are to be listed on Schedule "F"and must not be deducted from this schedule. (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH (2) ESTIMATED MARKET VALUE (3)/ DEPARTMENT VALUATION CAUTION (Do not write In th Is space) ALL that certain lot or piece of ground situate on the southerly.side of Fifth Stree1 in th~BoroughJ of Charleroi,County-of Wash- ington and State of Pennsylvania,being all of La Numbered 528.and the greater part of Lot Numbered 530,in the Plan of the Charleroi 'Land Company,0 record in the Recorder's Office of said Washingto County in Plan Book Vol.1,pages 178 and 179,',; bounded and described as follows,to-wit:- BEGINNING at a point on the southerly side 0 Fifth Street distant South 520 42'West,ninety- five and 08/100 (95.08)feet,from the south- westerly corner of said Fifth Street and Fallow- field Avenue;thence along the line of said Fifth Street,South 520 42'West,thirty-nine and 92/l0l (39.92)feet,to a point on the dividing line bet ween Lots Numbered 526 and 528 in said plan;thenl e by said dividing line,South 370 18'East,sevent.- five (75)feet,to a point;thence b/land of fir t parties,North 520 42'East,thirty-nine and 92/100 (39.92)feet,to a point at line of buildi g now under lease by Montgomery Ward &Co.;thence by the line of said building,North 370 18'West, seventy-five (75)feet,to a point at the place 0 beginning. HAVING thereon erected a two story frame, stuccoed building containing two storerooms and tlO apartments. Insert this total opposite "real property",Schedule "A"in the X X X X X "As Reported"column on the last page of this return. $50'OO~~, $50,000 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 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 NONE the "As Reported"column on the last page of this return. r RCC-36 'COmWN1l'EALTH OF PENNSYLVANIA T~\NSFER INHERITANCE TAX ~~SIDENT DECEDENT SCHEDULE "c" TRA.NSFEIlS (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)~N~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)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)_~N~n~_ (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)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)Nn . (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)__~N~o~__ (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or 0 thers --:-_ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)No (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change, because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by operation of law?(Answer yes or no)No (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)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 NONE MARKET VALUE (Estimated)DEPT.VALUATION (Dept.Onl y) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return.NONE r:CM\\t):1VV1':'\LTH OF l'ENN SYL.VAN I A ' rH \:;::-;)'FH r~HI\HlTt\NCE TAX lU~S:lJ)E~T PECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY I~STRlTTIO!'iS:This schedule must disclose all property,real and personal,owned by the rlecedent jointly wi th another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal property should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-awners to the decedent. DeScriPti~n of p~operty,Date ofACquisit-ion,N~me1unit Address and Relationship of Co-Owners,and Place I Value of Record of Instrument,where Real Estate.! NONE r---·-----.----- percentage Estate Share Valuation DEPART~£ENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest Insert this total 0llPosite "Jointly Owned Property",Schedule"E" in the "As Reported"column on the last page of this return.NONE -- ....I fo RCC-37 (12-63) C'Ol\1MGN'WEALTH OF PENNSYYLANIATRANSFERINHERITANCETAXRESIDENTDECEDENT SCHEDULE "0" BENEFICIARIES ".,' ( h BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE 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 Charles Feuster Snn Yes I~/r~/1/~'l/q ;:1" 4864~Lake\rood Boulevard Lonq Beach.California 90808 Iv~Cowpll Dauahter Yes /6 -I J--1//;5"1/3 interest 5336 Lubaoh Avenue Woodlyn Hills,California 91364 Ira Reed Feuster r,r~ndsnn Yps ~(S1....i\A.1/6 i v 717()]:;'",c:1"-S1"re>e>1" Plainfield,New Jersey 07062 Elsa Kav Feuster DeCarli Granddauqhter Yes Rv~-v 1/6 interest 120 Maraus Street U St.Marv's.Pennsylvania Deponent further says that all the above-named beneficiaries are liVing at this time except below: NAME DATE OF DEATH RESIDENCE NONE. J OF THE ESTATE OF ~IATTER OF THE APPRAISEMENT Will t N Administration ~o. P.'<THE Year . (Executor-Administrator must complete "As Reported"column #1.) C1 ~""t:l =c..,en en0~..,e..til ~til til til 0 >-l ct'~""t:l..,e...., ~til 0;><""t:l '0~enC"'..,..,cc 0 ~'0 t'%:l en.., til ,...,...'<~,...en ..B11doY..•...FQU$.t(U:' Deceased Late of ...Boxougbof.Cba%1eX'o.i.. County of ;"Washbgton Commonwealth of Pennsylvania REPORT AND APPRAISAL Ulc:~~>=c W Ul Ul ~ (")(");:r-;:r-;:r- ei ~->:: -oo-oo~-oo-oo-oo John a.Cos~Ollo.Esq. 418 washington Avenue . CbaXl<JrC7\fd ~m'b,;VNm~v fA S1111A .:EO H31SW3U ONllIyn 113SS0M :~:'i:~>if 1-1;___::2:.:4..en t-.f.tJ CIt.'0 ~::S;,...enc.. ~ -0311.:! ZE if tJU an~£9. ~-00 ~. \;\J Q ~ .C) .~ C'I ~-oo~-oo ~---:>:0 til~t:J:0 n: :"8'~.~3~ :":;":c c::Q..-= :. RCC-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE •BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT CHARIES FEUSTER &IVA COWEll (Executor~ IN YOUR REPLY PLEADE REFIER TO 37-242-7 j In Re:Estate 0 f --=EL""'·!.bS~I"'=E!__lI.V......_...FEw.loI.USIoLTE~RUo.__ ______..:.:.vlA::.:;S::.::H=.;:I::.:;N:.::;G..:.TO=.;N:.:..-County -File No.63-69-879 You are hereby notified that the original appraisement in the estate of Elsie V.Feuster has been filed in the office of the Register of Wills qf Washingtop County on August 19 ,19-69.Said appraisement reflects the following valuations: Real Estate 5~O~.w:oOO=O~.O~Olo'.-_ Personal Property _ Transfers _ Total ---5~OL,l,~OO~O~.~OO~_ 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 __~A~u~gu=st.!oL...ollro...9'-J,~1..L9.w.69.L-_ DATE OF DEATH:July 19,1969 Note:This is not a bill. R'{;C-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of FEUSTER, (Last Name) ELSIE (First Name) v. (Initial) DATE OF DEATH 7-19-69 FILE NO.63-69-879 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". 08-19-69 07-19-69 Dated:___--''''''''''::;.o...L=>J4.._ 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:_ REGISTER OF WILLS ~"000 00 $c;600 00 ~9/.2-70 ~t)J'7 30 VALUE AS REAPPRAISED $$...1 lilt 00 t;i'\Mi'\m VALUE AS REPORTEDINVENTORY 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 $------,-,-----1-- Tax on $...:..-;-Y,o:;,...:::tJ'-':8"-'-7--+3;:...:;..O'"""""'- Tax on $----------4-- Tax on $----------4--Tax on $-+__ Exemptions=======~F==Total Estate -l-__ TOTAL TAX Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death COMPUTATION OF TAX $)J.¥oS oZ76%$ 5%$ 10%$ 15%$ * $rJ:10J 02)1' $t/o o E$-tOos: $ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. $ BALANCE DUE Add interest at rate of 6%from ------ttIO----- BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6%from /0 ~/t-Zu to 4-/9-ZS $ AMOUNT OF ESTATE TAX ASSESSED $------lL- Estate tax paid $l.-.,.$_~o!itl 7-k $..L-~~iDALTAX BALANCE:-4cl.fkr FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of ta"by the Register of Wills,for proper reason, same should be noted below,with short explanation.--/-/7-/J Will Administration t No...........Year . IN THE MATTER OF THE APPRAISEMENT REPORT AND APPRAISAL OF THE ESTATE OF .. .v '. Deceased ...WASIUWG'r.ON. CHARLEROI .. ..~$~..V...F.E.lJ.~'J:'E.Ii ... Late of . Commonwealth of Pennsylvania County of DEPARTMENT OF REVENUE BUREAU#OF COUNTY COLLECTIONS' #0 HARRISBURG.PENNA.17 12 7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE A!!['.~.~~9.."':l.:9..~9........... COUNTY w.~~.h:.~.~.~?~. FILE NO•...............§~.:..~?:?'J...?.. ...(... Whereas..Ell;!i.e.v..a F~.us..t.~.r late of G.hC!l.:r.~~~9..~. in the County of W.~.~hi-.p.g:~~gP.:Commonwealth of Pennsylvania.having died on the ,l.9 t.h day of ~.~.Y.........................................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.Chane).an appraiser duly appointed according to law. having been designated to make a fair and conscionable appraisement of the said estate and to assess and fix, the cash value of all annuities and life estates growing out of said estate.hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. .. Unit Appraisement Description of Asset Values Made for Inherllance Tax Purposes $ .. REALTY: .. All that certain lot or piece of ground situate in the southerly side of Fifth Street in the Borough of Charleroi,County of Washington and State of Pennsv1vania.beiIl.P:all of Lot No.528 and the lZreater Dart of Lot No.'510.in the Plan of the Charleroi Land COmDany or record in the Recorder's Office of said WashinlZton County in Plan Book Vol.1 page 178 and 179.50,000 00 I , Total 50,000 00 ... I .. Having been duly sworn according to law,I do hereby certify th he above a praisement is made in cqn- formity with law on this ..........................L.9..~..day of ........................................?'..-::-'--/~~..................................~..........1..:':j?~L~~Z ...............?,;-...................--....Appraiser~~~rl;...................................................................................................Penna. (Post Office) ....................,W~p.HJ.NG'rO.N.COUtlty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ............................ELSIE V•.....FEU.STER . Deceased. Late of .........G.HAfttERQJ . Date of Death,~r~y :J:.9.,:J:.9.9.9 . Appraisemellt Docket Vot 3.7 ···. Page,24.2~.7 _No.63.~.69~87.9 . Filed in Register's Office,J.\..~.':l~t ~.~,19 (>9.. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Exa.mined and Approved,. Wrote abo.ut Appraisement, Appeal f1'Om Appraisement,.. Entered and charged,.,.