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Home My WebLink AboutOC1969-0965 - ESTATE OF CURRAN.......:.,-" ~}-}, 1- -~~.-," \~ : \i 1.~-" !f I '-. "'--- 1 1/' .;0. \""'\ ,'0 .' '-: N THE COURT OF COMMON PLEA OF WASHINGTON COUNTY,PEN~-f ORPHAN'S COURT DIVISION 'IN RE:ESTATES OF: HUGH CURRAN -#63 -70-324 MARY CURRAN -#63-69-0965 HARRY R.CURRAN -#63-{)8-14~ HELEN C.POHTEH -#63.:..75-10i~ STIPULATION AND AGREEMENT AND ORDER FERGUS,MARTIN AND FERGUS ATTORNEYS AT LAw 27 SOUTH CO~~EGE STREET WASHINGTON,PE:NNSYLVANIA 15301 /~11-J.t74 Turde La..PriDr.Inc,.Publishers,Rudanci,Vt, ~ 1:'-., ."~i~, -]... ,' ( ! IN THE COURTOF'COMMONPLEAS"OF,WASffiNGToN COUNTY,·PA. .....'._"..~'.t • .,~':.~~~-..1".,.,...~-",'"' 'i ", .'.. c:J r'". "-'f ; -.......-"'"-!:ist ~:i., .. '-......'co ...."-................. " .'101,2 .. ~:~~~~t~:~i:i~;i~~!:~~::j"~~« of the estate of Helen C.Porter"!'';'r', re;res.e·nti~gGeOrg'iaw_o~~'~!eyr;~": the ,purc~aser.'..:e'/,t····:' . .',i:~"~-.)' ...'-~ "-'..'......,..:.'''''~\..'- N.o.63.,..75 .... No..-63 ..68 -1454 " representing Elizabeth I.Fl<?rla Executrix of the-EstaIE of . ""'",',Mary·Curran,deceasedj ana ' 'Elizabeth C•.Florian:,.. AdminlstratriXof:the estate of Hugh 'Curran;deceased~:,'::' ~I , •:."..,_,... .', '...-~ ,} .) ).., }' ) ,\, 'J ) ~."}. .'..,) ,"".j', ;') .) ;-",.')."-'. ......~, /t ali deceased. ~,. .SF:TTLEMENT PROCEEOI~GS'BEiFORE THE' .HONORABLE PAUL A~~IM,MONS.·JTL.ON TUESDAY.MARCH 14•.197.8.'AT):15,f>.M. ,.. -',JA ....".... ., MARY CURt(A~i, .~.'., ~. FRANK c.C.t?RROLL..ESQ••" ,...,. SHERMAN I~._SIEGEL...·ESQ.,.,:' In re:~~.~. '.·....t ' .,.;.Estates .of:" HlIGH·CUI1RAN " ,-APPEARANCES:.~.- HAROLD'v..FERGU~'.'~li.,~S'Q~'; of the firm',. Fer~us.Martin and F~rgu~, .~,~,.-' ~~. zZ''Id II.". (Orphans'Court Diyision ) I.,HARRY R.~URRAN:~:', z ,,',''"'.,/1,'HELEN C:PORTER.,:<-'~ g .Jo Qi~:uQo~,1!' 01 '.'ll:III-,~o '~'•.'II;'III ,JI:..JI:•,;0~3 ~'i:0. • iII ' (~. i"• ,..-.- ..' .,,..' -'.'T"-'. "..,..,,.... ,.""'.,..:--,:~.."..".",," ,, ."" ~, -'d~fed.'March~.3.1978,th~reappeared in'tl~e :Court's'ch~mbers: r"• -,.- .. 'MR.F~RGUSt. .~ ;,).-t :.t".~,..~ And now,this 14tn day of Mardi,'.~..;.. ,. ,. 1;'_.~ ~,, ....'" '~~olq.J.v.,~Fergl.ls.Jr.,~Sherman H~,Siegel,'Frank,C.Carroll, ""l..'"''to .., 112 Caldwell Avenue,No.118 Caldwell Avenue,"an"unnufubered ~~~,'"". • II "---... .... '" ...~<....- ..... ..,-:.{ ., , ....- _. ~.'Harry ,H.Curran,Number ~'"l ~...."tt'is agr~ed among'all parties that for'the real'esf~te.that'is .tq'b~conveyed '"~~'"#> clients,and money distributed-to the various beneficiaries. Mar~\~u:rran.Number'63 -69"-:>0965; ,~. 'Jb G~o~gia-Wo~xpsley,loc~ted at No.lcn,Caldwell Avenu~,~No:\',.: .~r -",...;..,..'.IlL ,-.:..,••~•'."{;l .,_,• the f.~ur ~Ub~'dng estates:'Hugh Curran,Number 63 -70 -324r : ",,J"' Street,all'situated in Canton ~ownship.,yashingt0n.CountY.-Penn-~ Mr.arid Mrs.~ratlcis'L.F'lor~an,Mrs.Georgia WQrmli:lleyand....-..',.I~.:t.'''.:.r .,. ,·,Mis•.Be'ttyChatman,for ~he p~rpose.of tiolding"a c<?nference on,'-......., .c "z'C>,.~ CDzzItz, ~zs:..:'63 ...'68 ..1454;.'and'.Hele'n C.Porter;Number~"63'-75 ..1012.'i'.',,'",',,',".. ';c,•:~',."T~e parties are now present,arid wish to~pla~e,01}'the,record an 15 .....,"",,b.'; '~.agreement whic~has.been 'reac{le<i which will'enable'all of the' ~."','...,,.,>.,;','.':.'".,'""'..',t'". ~:g estates',to be ~~ftled;'pr~pe~ty at-'fssu~conveye"d to -Mr.Siegel's,.a ~",i.•'............'.','s t•• ,-' ;r"C •l!'~.,fi .._'"~.,>_:,'"',~".:'":i ,.the ."total 'considerationA::•'.,.III'.....,.,;;I t B ~;:5,'u!i .a. (,.' I •. '.' •I ,.~ .,-, .'f'"'>:, .~~r--.,..'.':;, .~> ",~.,I.I '''T''",..'"~ :...,.~ 'i.:::';',.'... ';,To Harriett Bondi,for 'her sole'interest syivahi~,is Nine'ThQusand-Three Hundred ($9300.OO)'Dol1ar~s. •'"_~10.,,-"...,; •...~.;i;!'~•_~ ...'l .:'.'_~.~.'.~-..~.'.#~;',."..,.<t'fhe $9300.OOconslderatiot1shall be diBtributed,aflfollows: .._~.:~."#.,--.~_..,.,.1"~.... ~',~., I. .., ,"'in'L<?t Number One. >~~- " 1237.50 0','-1 . T'<~""":"I'" .,.~ ."!'.. -.~-:~."',' ," ",' .' ,........:'..'"" .., ,........, ,".-, .,/'.;,-\...~-'~ .' 3. ". " .'.;:'. .Transfer Tax; ..."", .12.50 " ~,.... "e" ......Transfer Tax. .. 80.50- " 153.50 650.0Q $1018:08 ,, .'..~ }' ~ '.$2314.00 ". $9300.00 2314.00 $698~.00 • ; .- ,.~., '''; ~........ ..0#-- ..' .., " ,;.,~:>~,,. -~~~-~ 'lJ,o""....... ,,"'-:.-' ..•":",""#- ~.,..... •...,> ~.'~......-~~"BALANC~', .'~..-- -' ", .. F.;state·<;>f Harry R:'Currao" ..... Fergl1S•.Martin and Fergus,.cost~'advanced. ..~... .'~~~... To Frank C.:-Carroll.Attorney for -the'.""..'.1'.... "'0 .. ,Consideration,l, .Fergus;.lVIartiqand Fergus'~fees. ~.$"!.<II .... Less 'abo~~total. "George Lenk Estate.real eatate cornmission.' ~'. 10 ..',' .•~-'t which js'to be distributed,·asfollows-:·.~' ;;:->'• ~." -, ,,' • '. 1272.60 •'.>.' '."~, To 'William C.-Porter•.AftorneYJor the:......,....~ ~'.estatE!of Helen Curran Porter. ~...-~~+f .... ~~ .•. ." ~, '.To Elizabeth Curran Florian'. 4. ,, •.J .' $.i272.60,. ;.....'/.. •;,/",,4"\....--~"'.... ,-'-.~ ," •'w-'. I'; I ~..' 872.64 .. .To Sarah.Curran,Wagner,'1272.60 Any'.ba~apqe lef~"over is to be inclU:cied.hi the costs 'adva'nced by .. hereto that the,heirs 'Of the"Harryn.Curran'Estate are: "'''.'.~'..,~ ,"t, ,, Harriet 1254.60., ,' ~ ,.It is ur;derstood by all the parties'.'. ....t .'. ~.. ,To.Harriett Curran Bondi" ", r ' ,J ",., ,..""'-'.' i.··.··.-'.. -..~ '.• ... i . ,'I!!.'Curran Bondi,:,'Margaret J.McGlone,John'M•.Porter,Jr.,...Jan:.1es ,.'~',.",........~',:."~.:.,>.:'t!...~...,;.'.".''.",,'::',;1''M1~'Port~r,:.~9?ert:Wagt}er",Ba~bara A."W3,~ner;L::qu,~se'Florian, Iol ',", ,.,.,. ,',;!Frank ,FlorIan and Elizabeth Carroli:,"'art2l that Fr1rik'·C.Carroll~:8 .. ,".''..::;.~ "';l'..Esq.,'a,ttorney for the irarry R.C-;;r~~n,Estafe~'~ili 'pay to Fergus '~"..~.....';'.:.',.'.',.,'.~Martin and Fergus,for distribution,all"rooni~s,due from'said.."..'"",....'i'i'·'f," ' ',Harry R.Curran JPstate to:·RobertiW:;;tgner;..~Ba.rtiara·A.,'Wagner,': :.~..' •"'.,~_:o..",r ."..'"..'" •.~.~.".¢"'l~""'.-;..,..:~,1 LoiliseFlorlan•Frank"Florian":ElizabethCar~oll,Harriett"Curran~......;... -~•.1'."t ......"'.'.;<!.~, ,•'~#<•..~;;..f,." Bondi;minus any'court crista and irilieritadce:»t~,due in the estate',' ~~-,~i -•'01·'"•~....~~,.~:...~~.,':,...4.......".• ,._.4'..~-,.(".,~'~",:;".'.".....•_~.~~....:.'."•0 o.of Harry R•.'Cti~ran,all 'of whoareit?-be assessed proportlonately •~.._ -"'"•0 •''}....0-•...•"hr~~..,~:".'f'~..;._~'" It is'ftirtl~'~~stipulated and agreed .-t " .'-' ,,~ '. •'.:\i. ~".. / LAST WILL A~D TESTAMENT I,W~RY CURRAN,of Canton Township,Washington County, Pennsylvania,being of sound mind and memory,do make, , ordiln,publish and declare this to be my last will and testament,hereby revoking all wills by me at any time here- to,fore made. \FIRST;I direct my executor hereinafternamed to pay I all my just debts and funeral expenses as soon as may be conveniently done after my death. SEC01~;To my son,James William Curran,I give,bequeath and devise,all that certain lot of ground with the dwelling house situate thereon,front}ng on McGovern Avenue and Cald- well Avenue,Canton Township,Washington County,Pennsylvania, more fully b9unded and qescribed in the deed from the Hazel Atlas Glass Company to Mary Curran,of record in the Recorder's Office of!Washington County,Pennsylvania .in Deed Book Vol.504 at page 506. ,. THREE;To my son,Joseph Hugh Curran,I give,bequeath and devise,all that certain lot of ground with the dwelling situate theredn located at No.30 Caldwell Avenue,more fully bounded'and described in the deed from Samuel Berman to Hugh and,Mary Curran,same being recorded in the Recorder's Office of Washington County,Pennsylvania in Deed Book Vol.537,at page 621. FOUR;ALL the rest residue and remainder 'of my estate, real,personal and mixed,of whatever character and wheresoever situate,I give,devise and bequeath unto tho~e of my children who shall be living at t~e time of ,my death. FIVE;I.herebv nominate and appoint Elizabeth I~Florian-,<";ff/~/.)-to be exectitrix of this my last will and testament;should she not be able or desire to serve in ,this capacity I nomInate and appoint Mary Helen Porter to act in her stead. , if! I1 I; f111;I .','-'. this '."'. IN \TITNESS ~~EREOF I have h~reunt?set my hand and seal 2-.3l 'vEf_day of October,1945,A.D. WITNESS :' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY.PENNA. ORPHAN'S COURT DIVISION t IN RE:ESTATES OF: HUGH CURRAN',-#63-70-324-P MARY CURRAN -#63-69-0965.r HARRY R.CURRAN -#63-68-1454 C HELEN C.PORTER -#63-75-1012 r-~'.-' ~...-.,..~~ " FERGUS.MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COL.LEGE STREET WASHINGTON. PENNSYLVANIA 1530I STIPULATION AND AGREEMENT WHEREAS.the Estates of Harry R.Curran.Hugh Curran,and Mary Curran were this day called for conference.and there was a , conference before Judge Simmons attended by John M.Porter,Jr•• Executor of the Estate of Harry R.Curran and his'cOl1nsel Frank C.Carroll,and John M.Porter,Jr.,Executor of the Estate of Helen C.Porter;and,Elizabeth I.Florian,Executrix of the Estate of Mary Curran and Elizabeth C"Florian,.in her capacity as Administratrix of the Estate of Hugh Curran.represented by her counsel Harold V.Fergus and James C.Bane;and. WHEREAS.after full and.complete discussion of the administrations of the various estates.it was determined in the best interest of all parties concerned,that releases be given by each of the personal representatives to the other;and•. .WHEREAS.it is uriderstood 'and agreed that Elizabeth C.Florian is in the process of selling real estate situate in.Canton Township, Washington CQunty.Pennsylvania,fronting'on Caldwell Avenue and McGovern Street,under Articles of'Agreement of Sale to one_ Georgia Wormsleyfor the approximate amount of Ntne Thousand Three Hundred Dollars ($9.300.00)and these sales when completed should be fully 'accounted for by the said Elizabeth C.Florian,and "(.... it is further agreed that upon this distribution the estates of Hugh Curran,Mary Curran and Harry R.Curran shall be closed. NOW KNOW ALL MEN BY THESE PRESENTS that whereas Elizabeth C.Florian in her capacity as Administratrix of the' Estate of Hugh Curran,and as Executrix of the Estate of Mary Curran, and John M.Porter,Jr.,in his capacity as Executor of the Estate of Harry R.Curran and Helen C.Porter,all desire to release and. .. do release all of their right,title and interest in and to any claims· either may have in whatever capacity against any of the above listed Estates as of this date,excepting and reserving,a further accounting of the proceeds ,of the sale of the real estate in the Hugh Curran and Mary Curran estates presently under Agreement of Sale to Georgia Wormsley. This Stipulation Agreement and Release of Claims is intended to be binding and shall be taken as an approval by the undersigned of the administration of the estates above listed. IN WITNESS WHEREOF,and intending to be legally bound hereby the parties hereunto settheir hands and seals this /~~ayof ~1976,this Stipulation.and Agreement being executed in quadruplicate subject to approval of the Orphan's Court. diM £2J :7.~HCU:q;;;T~SEAL) -:l.""W-'-'f"""n,:::;C-";:-I:;;;s~~-L.~.....;..-7J/~...:.~'---";"'Admini ratrix '." ,. ,. //'MARY CURRAN ESTATE~~,.l-t:o~"",,",LJ~·::::::._'.-i....:::....:;;J.~..;..."f-;-',_.----=By ~$."/.dA4cZ.~(SEAL)';~1 ~"ExecutrlX'','.lui lUeS's ,'", HARRYR.CURRAN ESTATE BY~4h:)nC~f;AL)Exec tor," .4 .'. FERGUS,MARTIN AND FERGUS ATTORNEYS AT LAW 'I 27 SOUTH COLLEGE STREET WASHINGTON, PENNSYLVANIA 1530I -2- HELEN C.PORTER ESTATE B~/ne;dd;¥~utor ' (SEAL) .FERGUS•.MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COl.l.EGE STREET WASHINGTON, PENNSYLVANIA 15301 • •ir .'.. IN THE COURT OF'COMMON PLEAS OF WASHINGTON COUNTY.PENNA. ORPHAN'S COURT DIVISION IN RE:ESTATES OF: HUGH CURHAN -#63-70-324 MARY CUHRAN -#63-69-0965 HARRY R.CURRAN -#63-68.,.1454 HELEN C.PORTER -#63-75-1012 ORDER .J t1Attif AND NOW.this IS-day of~.197'.the above Stipulation and Agreementis approved 'and ordered to be filed of record. BY THE COUHT ~J .t ...,{Ie.,..; t ;; '...~.:.,~. ,·f ,.'.-....',..- ~:,.'. ~,..-<~5. ~.~'.~",'-"" ......:;.~~......,E~•_'"~...._ • •~.#''";'......;,:.,'<~·f .._ ."".. thatElizab~th·I.',~Florian,'as Executrix u~der.the W~ll of Mary. "Cur~an~:Shali',~x~cute a deed t<;>,Geo:gia··W~rmsley.for ,the..'Mary ,";t •. "Curran'interests in the'above described premises~'Eliz~beth c. ".'",' -'..' ," .,'Flori~n and 'Eliz~beth'l.Flo~ian are on~'~nd the sam'~,person. '''''' ..(.Mrs.,~lizabeth'c.J[lorbin and Mrs.•'Georgia''Vo~rnsley .' ,,'., .., '- Mrs.Jflorian,'you heard Mr..Fe~gus .'.,..-"'-'- .Yes,',1.am•.~. .. . ~... ""r !•• ,. are sworn by the Court.,) "'-.~. ~',t;'"r.... MRS.FWRIAN: 0..~.~.~:,,~ THE COURT: .just .heat-d it r'ead?:.,','.';~'"'.. ~ .-~..., relate -the stipulation that affects'the .four estates itl this matter, of certain property'to one Georgia'worms1E:W,for the':an;ount of Q .'.'':.,'.\.:t:.,'";.,'. ,....."~~~". Curran'and .Helen ·C.~orter,as the same als<:relates to the sale 1. .. .' "$9300;00;'ate',you in 'agre~tri.en.t with'this stip:ulati<?n.as you have' ,namelYi ~h~,:estate~of Hugh ,Curran,'Mar~cu:ran:Ha~ry H:., :0"..."',-" '.,.THE";COt1R'l'":''':}':Mrs.Wormsley,you have'heard this ."..'airree~e~~''a~d.YStiPriIati~n ~~erein .th~,total'~purCha~e.··pric~of thi~" -\.~..{ ...,~.'"-,.~....._-,',..":.pt',;iJ ""~.. .prope·rJ:y:.l~.;1930~.OO,:and,.of .cour~e,~ou will ~e.glven-cre~it for ~~~.,,~'~lt.'..:-...:'."" ••J. .. "r'''' " ,' ,.,~. '. ;,'. ~";..' ".Yes.,.~'., -- j $i~"~o> .,,""!'~i -•.~,~~t;'41 '<!~~::.1,'..,:"~."\. MRS.~.-,WORMSLEY;, ,~:;..'..,~..~.... ,<\ "'''''"'. -, , ":',."',~.-..:!",-..~- ". .. .\.:.~.......f.~'. "'. ".'.:;.' -..:' .'.::.t ..~.~1'1 .,THE .COURT:.,1vlr~Fer:~us.as representative of -'....... ~.",.... 'some of the parties in this'estate,a.re,you i~agreement ,with what.. ," :....': -, .Yes.I am.: .$. " .- "..eit'" Yes.,ram.:, Yes,I am. '. I'am going 'to sign this St~pulation . . ->-,".'- 'Mr~Carroll?' ,Mr.Siegel'? "Yes•...' .And,you are the representative'of .'.' ". ,. " ~.. .\"". .,,. ,.'(All present ,respo'nd in the affirmative.) MR.SIEGEL: Mrs•.wormsley? .'' '.-~.; ~'"~., estates.•,is that agreeable? .'.a.n~..A~reement ·th8.t.was ~adesom.e ti;ne.ag'o ,II),"each"one of th~se.. ., ;'"......, .l'.~ j,r .. :,;... ,, •• ....1 .'." ,,-.~f.·..... .../,-,", ...,..,.~. ;-~ .:' -.; ~-,'...fi'_..~ THE '~OURT:.This Stipl.'!latiOn and agreement.which Estate a.nd the Mary Curran Esta'te.'and.by ,Mr.'John M.Porter.J ., ". 7• <> ,,.. ,. ,, ." :.,- "~.~ .~..~. ". ,.; ~~~........'~........, j ~-;'$-~~'\~+~~., .."""--'".... ,- , I! ! ,. ~porter Estate"was .d~te~the 15th day'of Dece:rnber,,1976,~,and ."..._.~.,.j.....•_...._T - ":has'.been held.'bY the'co~'r't,pending tiiesett1~1nent·,of'the matters·- :-',,-that were hereiqabove stipulated to this gay.The'Court'will s,ee to....'~ the''four.aforementioned estate~. . .~(Hearing.adj ourned in'this -matter at,~:00 P:M.,".'. .' .". " '. . By the Court, . ,sf 'Mary J~n~,Dre'er''. Mary Jane Dreyer, QUictal Cpurt :Reporter• ;...* ..' 'f,1 ..... ..., ""'-,<,-, onTti~sday,March 14,1978.). -..., . it-.~hat th~s _Stipulation·,.and Agreem.entwlll ~be fi~ed in each one of-. ,_...«,..••~. .',-,The'foregoing'record of proceedings at the hearing 'in the abovecauseisherebyapprovedand,directed to o.e filed.'"."' •."],,".," ""-I:hereby cer.t1fy that the proceedings ~re contai~ed fully al'!d accurately int:tte notes .taken byrne at the "heat"ing in "the ab9ve cause, ,and.that this copy is 'a~orrecftranscr.lpt of the 'same.' ,,"._." • .:~t '.\:......." ,, "'.'",j ....~<I • ,:",'-';;-4 -'.,Paul A.·'Si:mmons.'J •.'.'.' ,' ,J• .~" .'." .~. .....4},.. ....,,'0.,.,.-,j 1 ...: . I,~'•• I I ...."",.,'.....\,F ,.' " I N R E OF EST ATE IN THE COURT OF COMMON PLEAS WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISIONMARYCURRAN DECEASED ..NO.TERM 19 PETITION FOR CITATION TO THE HONORABLE THE JUDGE OF SAID COURT: AND NOW,this ~5 tflf.day of ,Zt~,1977,comes the Commonwealth of Pennsylvania,by Robert E.Matson,Deputy Secretary for Taxation,for Howard A.Cohen,Secretary of Revenue,who avers: 1.That Mary Curran,deceased,(hereinafter referred to as "the Decedent")died on March 26,1951. 2.That A Petition for Probate of the Last Will and Testament and for Granting of Letters Testamentary was made by Elizabeth Florian, Executrix,(hereinafter referred to as "the Executrix),on August 28,1969. That Letters Testamentary were granted to the Executrix on August 28,1969,as evidenced by the Register of Wills'Volume 37,Page 250,Line l~ 3.That the Inheritance Tax due in the estate of the Decedent was computed as follows: Real Property Personal Property Tr'ansfers Joint Held Property Total Gross Assets Less Debts &Deductions Clear Value of Estate Taxable at 2% $3,900.00 None None None 3,900.00 None SUbmitted $3,900.00 $78.00 +int.from March 26,1952 40 That on April 12,1979,a certified demand letter was mailed to the Executrix outlining the nature and amount of tax due and the consequences if not paid.A receipt was signed and returned to the County Inheritance Tax Office.Attached hereto and made a part hereof is a copy of said'letter and receipt mark~d Exhibit "Ao II 5.That under the Act of 1919,P.L.521,Section 15,as amended by 1923 PoL.1078,Section 3,the Commonwealth of Pennsylvania is authorized to request the Court to issue a Citation directed to those subject to any duty imposed by the aforesaid Act,commanding such persons to appear and show cause why the requirements of this Act should not be met. WHEREFORE,your Petitioner prays your Honorable Court to issue a Citation upon the Executrix,directing the Executrix to appear and show cause why said Inheritance Tax in the estate of the Decedent should not be paid as required by law;and to further ..t~.~~"""q~,'It;.;.;...'l~"',~,~~,'ll<'i\"t,~,, direct that the costs of this action shall be borne by the Executrix. COMMONWEALTH OF PENNSYLVANIA By~e~~_ Robert E.Matson Deputy Secretary for Taxation FOR:Howard A.Cohen Secretary of Revenue l~_._ COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF DAUPHIN Robert E.Matson,Deputy Secretary for Taxation,for Howard A.Cohen,Secretary of Revenue,being duly sworn according to law,deposes and says that the facts set forth in the foregoing Petition are true and correct to the best of his knowledge,information and belief. ~~~2;- Robert E.Matson Deputy Secretary for Taxation For:Howard A.Cohen Secretary of Revenue Sworn to and Subscribed before me this !pS'!.!J day .1(-. ----1-----..".'I . ~. .'-". COMMONWEALTH OF PENNSYLVANIA PEPA?(TMENT OF REVENUE BUREAU OF FIELD OPERATIONS REV·55G A (8-78) DATE:4/12/79 Elizabeth Florian 275 Lonnan Avenue l'lashington,.l?enna.15301 Dear Sir: Re:Estate of liary Curran':;)/2~·/-..Date of Death"'"0/,';)J. File No.63-69-965 We have recently contacted you or your legal representative advising that the above .estate was in a delinquent status.As of this date,the matter has n"ot been resolved. Section 701 of the Inheritance and Estate Tax Act of 1961 requires the personal representative of an estate and/or a transferee to make an inheritance tax return.In addition, Section 711 states that inheritance tax is due at the date of the decedent's death and shall .become delinquent at the expiration of nine (9)months. Section 791 of this Act provides that any person who wilfully fails to file a return required under the provisions of this Act shall be personally liable for a penalty of twenty-five percent (25%)of the tax determined to be due or $1,000.00,whichever is less.This penalty is in addition to any other Iiabiliti.es imposed by the Act. Our review shows that this estate remains open because: ____An inheritance tax return has not been filed; x 78.00____Tax in the principal sum ot....-.:-h.-......__,---,plus six percent (6%) annual interest from 3/26752 remains due and unpaid. Accordingly,please be advised that unless the return is filed or the tax due, inCluding interest,is paid in full within fifteen days from the date of this letter,proceedings· will be instituted in the Court of Common Pleas by this Department to effect compliance with the law. tax due Int.to 4/27/79 Balance r.:uo Address reply to: 78.00 128.~/5 205.75 Very truly yours, /.., BUREAU OF FIELD OPERATIONS INHERITANCE TAX DIVISION Coml~1on'~N'ealthcf I'enn~ylv;lnia Dep:;Ttrt:~:;.tfif RCYC:-4't1CIIlJ;eY-~t~ncr Tax f)I v;3i-~"n 244 Wa;,;,ill;ton Tl'll~t Building W;~;;hington,l)cr.nsylv:lllia 15301- cc:Atty.Harodl Fergus EXHIBIT A ':"-=.1U-., 0"j rl ~!'l';,;;.t .. <.fY 9L61 JdV '008£wJO.:I Sd ! '",.. ";',. ;.- CLERK'S !NITIALS '*GPo:1978"272-382,. {Always obtain signatureofaddressee oragentl Complete items I~·~~~~~~:-=:"'J·:-;":·'?·'if?"·:-.'f¥} 1 .;_A_~:..:;dc:;v~::.:~"=ur"";_.~_dd_ress_".in-th-e~:'-;'R-ET-U_.R..;N''-':.,.T,..O_''_s_p_a.c_e_o_~..:.i_;:_t_....;"'t...a:..~;.~ i ;;;C:~:":;;:::i::;::~;;:;l:e.?<i:~;.,).c:.~:..•. o Show to whom,date,and address of delivery..._¢.o RESTRICTED DELIVERY Show to whom and date delivered ....'""._¢o RESTRICTED DELIVERY. Show to whom,date,and address of delivery.$_ .;;i:k(CONSULT POSTMASTER FOR FEES)C:~': h ~~TICLE ADDRESS~E-.TO:,f-t/(J ..'(~~.......t(...JLA....1,-.....-'\.::P ..J--(jJV..J;--:u 7,'70'i(J:::r),';./"/l-..<.J~"~"...JI..;;...J..")-?~I·'"n{"';n'.......11.,...••,./)....,;;'.''.'....\~~x~I~~_. 3.ARTICLE DESCRIPTION: REGISTERED NO..CERTIFIED NO.INSURED NO. &L///;.:2:;7 ,,':..~l.'.1.;:.. (,- f:XHI8iT A ~----~~--~---~~----------------------------~----------- t' I N RE OF EST ATE,IN THE COURT OF COMMON PLEAS WASHINGTON COUNTY,PENNSYLVANIA MARY CURRAN ORPHANS'COURT DIVISION DECEASED o R D E R NO.TERM 19 Now,to wit this the 9th day of October ,1975 upon consideraton of the foregoing Petition,it is ORDERED and DECREED that YOU,Elizabeth Florian,Executrix for the estate of Mary Curran,deceased,are hereby cited to be and appear at Courtroom No.5,on the 15th day ofNovember , 1979,in the COurthouse of Washington County,Pennsylvania, at 9:30 A.M.,then and there show cause,if any there be,why the Inheritance Tax in said estate should not be paid~and to further direct,that the cost of this action be borne by the said Executrix~said Citation returnable twenty (20)days from date of Service. BY THE COURT ORPHANS'COURT DIVISION P.J. ~I IN RE: lltt WI,l'ClInurt nf ClIl11umnu ~ll'Ull nf ~'tJU1l1lhtgtnlt C!Il1Uuty.ltJl'ttUllylUttutu Q])rp11UUli'Q!uurt IDitti!1il1ll Q!u1tuttolRti~~1flF itf Jrlt11!iyl11Utl~tt Q!UUttty l1f 1'thtnI1iu!Jton ESTATE OF MARY CURRAN, c .Qlitation \55: NO.63-99-965 To:Elizabeth Florian Sur Petition of:Commonwealth of Pennsylv?llia by Robert E.Matson ~r.ertiug:. mr Q!ntu1ttUtl~iou,-=.:El=:c:i=-=z:..=:ab-=---e.:-t.:-h~Fl_o_r_i.::.:...an _ that,laying·aside all business and excuses whatsoever,you do file 111 the office of the Clerk of our Orphans'Court of W ashingtonCounty,a full and cpm- plete answer,under oath,to each and every \of ·the averments of the said petition,on or before Thur::sday ,the 15th.day of .November 19-.19,at 9:30 ·o'clock--..A-.M.,and show cause why the Inheritance Tax in said estate should not be paid; and further abide the order 'of our said Court in the premIses, If you fail hereof,the petition may be taken PRO CONFESSO and a decree made against you. W(fNESS the Honorable SAMUEL L.RODGERS,Judge of our said Co~rt, at \Vashington,Penna.,the 11 thday of_--=~=::.=.-,19 79 Clerk of the Orphans'C.ourt.j) //-r7.•. Allen S.Mengel Esq---------"'-_...._'------. Attorne.y for Petitioner. (Seal) • • • 19...69, 9.00 ••jt//,,.t TOTAL ,/./. NO.AND YEAR 965 (ORPHANS COURT OFFICE).• ...07826 DATE FILEDOc1jober 11.1919 . ITEMIZED COSTS:• fat for Citation &Order 6.00 C11:a:t1on 3.00 • ! I· SIGNATURE -' CITATIQN CONTROL VOUCHER J 1/'7 I .-/,.-/1.-.. ~I i, "..-...,'..... {IL \- ,r .'//-I"~ ,.,..'"'~J '-' I )...~~ ,'.'I ..{.....................t I;3 1 _.I .- 'j!i t ~t f'lit./\_,~'f~:.,...I......t ".....-. I.~" ~&t t' COUNTY CODE ESTATE OF COUNTY NAME DATE FILE NO. DATE ENTERED IN DOCKET •RCC-31S (9-78)BUREAU OF EXAMINATIONS STRAWBERRY SQUARE.HARRISBURG.PA 17127 i ~~-----------.~-~.-_:_~...,..--------~--~---------------~----~~--- ".~__~~.-'..---......_~._.c"._,~__:,~_.--'--....-~~__"_..,~..__.~-~~_'--'---._~"_~__~._.•__~__~~~,~_..~_~.__.~.c._~_..-l!iIl ..4_ I N R E EST ATE OF MARY CURRAN IN THE COURT OF COMMON PLEAS WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION J DECEASED NO.TERM 19 AFFIDAVIT OF. SERVICE OF CITATION 63-69-0965 3?~;JfV-1 COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF WASHINGTON I,JUdy MOller ,being duly sworn according to law, deposes and says that on the 12th day of O.ctober ,1979 ,. at about 3:00 o'clock P.M,She served the Citation in the above captioned matter in the following manner and at the following location: from the Central p.ost Office,Washington,Pennal by certified mail to the Executrix:Elizabeth Florian 275 Donnan Avenue Washington,Penna.and also sent by First Class Mail on 10/22/79. Certified Mail went unclaimed.The envelope and receipt are made part of the affidavit of Service af Citation. Date Hearing ZXMK:11/15/79 Hearing Time:9:30 A.M. SWorn to and Subscribed before me this 24th day of Setober 1979 ~d~ Ina A.,FRANKSJProthonotaryMJ![er,m·~l!ireJi First Monday.January 19Bb 1....---....:.....-----"__-----"'__1 ,\, I, i ~ ..., .-'.' I. '. fl' i;;':' '-- ... 'I oJ..- \\. , :. "fIJ ~ IN THE COURT OF COMMON PLE ~ WA SHINGTON COUNTY,PENNA. ORPHAN'S COUHT DIVISION IN RE: ESTATE OF MARY CURRAN, DECEASED NO.37-250-1 ACCOUNT OF EXECTUHIX .FERGUS.MARTIN AND FERGUS ATTORNE:YS AT LAw 27 SOUTH COL.L.EGE STREET WASHINGTON.PE:NNSYLVANIA 15301 Taetle La..PriDe.lnc••Publishe...Ratlaad.V... u ..,...'...• FERGUS,MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON, PENNSYLVANIA 15301 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHAN'S·COURT DIVISION IN RE:ESTATE OF MARY CURRAN,DECEASED NO.37-250-1 Personally appeared before me ELIZABETH 1.FLORIAN,who being duly sworn according to law deposes and says as follows: 1.Under date of August 28,1969,your affiant was appointed Ex~cutrix:of the Estate of Mary Curran,Deceased,who died August 26, 1951. 2.That at the time of her death,Mary Curran was possessed, of $500 furniture,and did own a one-third (1/3)interest in one (1)acre and one·and one-half (1-1/2)perches of ground located in Canton Township,Washington County,Pennsylvania,upon which is erected three (3)dwelling houses and the interest valued at Two Thousand Sev~n Hund:l'ed Dollar.s ($2,700.00);.and,a one-third (1/3)interest in Lot No.2 iq.the Scottdale Plan of Lots,Canton Township,·Washington County,Pennsylvania,valued at One Thousand Two Hundred DollaIT's. ($1,200.00)• .3.':(hat following the death of Mary Curran it was the complete agreement of the eight (8)children that the property should be occupied by members of the family,and,further,that Harry R.Curran should be,and was until the date of his incapacity,the agent to collect the ren~s. from the time of th~death of said Mary Curran,.Harry R.C'urran collected rents not only from his own properties,but fr0Il!properties of Mary Curran and at certainintervals listed as follows handed over .to your affiant certain sums of money to be distributed to the then eight (8)heirs: .\ HECEIVED FROM DISTRIBUTED TO HAHRY R.CURHAN EIGHT (8)HEIRS July 2,1954 $820.00 $800.00 June 2,1955 752.30 760.00 June 5,.1956 800.84 800.00 June 4,1957 788.84 784.00 June 4,1958 688.00 688.00 June 8,1959 322.00 .300.00 May 29,1960 594.49 664.00 June 2,1961 760.00 704.00 (NOTE:In 1962 Harry R.Curran collected rentals but spent all of the money on nee'ded repairs to the homes.) June 3,1963 RECEIVED FROM JOHN POHTER $173.90 REIMBURSED TO MRS.FLORIAN $173.90 4.The foregoing is a true and accurate account of the affiant's administration of the Estate of Mary Curran and of her agency for her borthers and sisters.The real estate has not bet been sold but is under agreement to be sold by your affiant to a Mrs.WorIl).sley. 5.Following the vacating of the house by relatives in 1968,the furniture was vandalized and became of no value. _p--- ---.--~'cuLhe J ~ eth I.Florian ,Sworn to and subscribed before me this 4~ay .of \.I'k>!,1976~ FERGUS,MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON. PENNSYLVANIA 15301 --r--' REV-SI8 (8-78) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O.BOX 2970 HARRISBURG 17105 NOTICE OF FILING OF APPRAISEMENT Elizabeth Florian (Executor or Administrator) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division j In Re:Estate of __M....:a:::.:r::..y"---C------=u=r..=r:..;:an==--_ Washington County -File No •.....:6.....:3_-.....:6_9_-..:,.9..:,.6.::::..5 _ Dear Madam, You are hereby notified that the---;:;-o_r_i.=g_i_n_a_1 _ a ppraisement in the estate of M---=a=rAy---=C:....:u::::r~r=an~__=_=_______:::_:_---------- has been filed in the office of the Register of Wills of_.:.::W-=a::!::s~h~i~n~q::Lt~o=n'___ County on March 27 ,19 79,Said appraisement reflects the following valuations: Real Estate ---=3:...!,---=9:...;O:...;O=---e=-O=--O.-_ Personal Property _ Transfers _ Jointly Owned ----::-_______:------ TotaI ..=3..!..,..=9---=O---=O---=e---=O---=O:...-_ 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 nine (9)months (fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive; and twelve months when death occurred prior to December 22,1965)from dote of death, interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72 P.S.2485-1001,P.LiJl Date 3-27-79 Signed ~~(lLUu.1.--d.-O ~~{()~Investigator IITitle _ Date of Death:3-26-51 Note:This is not a bi II. RCC-39 (8-77) 't~'unty,Number and Name__DXK---:.__::...8::..._X_6_3::...-_W--.:a::...s::...h.:..l.::...·n::..::..:::gc-to::...::...n=-_ '1 , File Nuilber ..:.6-=3::...-::...6:...:9::...-_9:...6.:...::.5 _ Date of Death 3_--=2::...6_-_5::...1 _ Estate Name ---=C=-u~r.:!:r~an~__:_---..::.~.:::ia~ry~_=_~-_=---_:__:_:___:_ (LAST NAME)(FIRST NAME)(INITIAL) SUMMARY COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT REPORT OF INHERITANCE TAX AP~RAISER 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:3-27-79 INHERITANCE TAX APPRAISER 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 ADJUSTMENTS INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLYI REMAINDER APPRAISEMENT CODE Real Property (Schedule AI $3,900 00 00+92+ Personal Property (Schedule BI 10+ Joint-Held Property (Schedule EI 20+ Transfers (Schedule CI 30+ TOTAL GROSS ASSETS 3,-g-OO 00 Less Debts and Deductions 40-93- (SCHEDULE FI CLEAR VALUE OF ESTATE 3,900 00 Valuation of life estotes or _'70__PRINCIPLE FACTOR VALUE CODE annuities•••••••••••••••••••••---$t=t=I-- ESTATE TAX ASSESSMENTS --$ FOR USE OF REGISTER ONLY CODE COMPUTATION OF TAX Tax on $3,900 00 @ $78 00 Tax on $6%$ Tax on $15%$ Tax on $$ Tax on $$ Exemptions *(*)As evidenced by Choritable Totol Estate 78 00 Exemption Certificotes issued TOTAL TAX $by the Secretary of Revenue. Less tax previously paid $EBALANCE$78 Less 5%of tax if paid within 3 months after death $ BALANCE OF INHERITANCE TAX DUE $; I )Il\Add interest at rate of 6%from to $ AMOUNT OF ESTATE TAX ASSESSED $CEstatetoxpaid$ I BALANCE DUE $ Add interest at rate of 6%from ( to $C') TOTAL TAX BALANCE $ PAID $ Supplemental Codes:(FOR USE IN HARRISBURG ONLY) 48-Adjustment 6O-Life Estate 93C-Charity 96-Successi ve 49+Adjustment 92+Remainder Apprai sal 94-Remainder Residue Life Estate 56-Annuity 93-Rema inder Deduction FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments ?re made to the above computation of tax by the Register of Wills,for proper reason, same should be note below,with short explanation. , Will )Administration No._ IN THE Year _ MATTER OF THE APPRAISEMENT OF THE ESTATE OF Deceased Late of _ County of _ Commonwealth of Pennsylvania REPORT AND APPRAISAL ,.. •• ; I R.C C-2 (2-641 COMMONWEALTH OF PENNSYLVANIA DATE 3-27-79 D~~..ARTMENTOF REVENUE RESIDENT INHERITANCE TAX COUNTY WashingtonBlfiREAUOFCOUNTYCOLLECTIONS,APPRAISEMENTHARRISBU.RG,PENNA,17127 FILE NO.63-69-965 Whereas,Mary Curran late of l.olashington in the County of Washington Commonwealth of Pennsylvania,having died on the 26th day of March 19 51 ,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,Fred A.Caruso ,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 AppraisementDescriptionofAlletValuesMadeforInheritance Tax Purposes Realty:$ One third (1/3)interest in one (l)acre and one and one-half (1 1/2)perches of ground located in Canton Township,WashingiD n County,Pennsylvainia,upon which is erected three (3)dwelling houses and the interest valued at Two Thousand Seven Hundred Dollars ($2,700.00)and,a one third (1/3)interest in Lot No.2 in the Scottdale Plan of lots,Canton Township I Washinaton Countv,Pennsvlvania,valued at One Thousa~d ~AO Hundred Dollars ($1,200.00).3,900 00 I i , , -'.., , ... -. ,.,.." Appraieer (N'umber and Street) -----------------__.,Penna.(Poet OfBee) l;asb1ngtOJ)Coullty Page,250-1 RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ftaq'Cun'an Deceased. Lale of VtashlDgton Date of Death,3-26-51 Appraisement Docket Vol.,31---'----- No.63-69-965 Filed in Register's Office,3-28 1919 Amount of tax due,$,_ DEPARTMENT OF REVENUE Received, ExamineiJand Approved,_ Wrote abo.llt App1'aisement, Appeal f,.om Appraisement,_ Entered and charged,_---------- , , j Name and Address of FIducIary (las)or Transferee (s)Elizabeth Florian 275 Donnan ;",J; EGAl Ar::r ION Avenue Wash1ngton,Penna.15301 Caldwell Avenue Wadington,Penna.lS301 Name and Address of Present Owners of ~ealty (If appllcable)_ Property in the names of Georgia L.'Wormsley C/O Betty Chatman ~S Name and Address of Attorney Harold v.Fergus 27 $.COll!ge StreetWa,s1ngton, Renna.lS301 Estate of Mary Curran •~•t.•i'> County of Washington TIckler Page '_..:2:.:0:.:::6~·_·.....·""",'··"'_..... Date of Oeath__3..../....2.....6/_S...1 ---:Bureau FI Ie No.63-69-0965 , ;; I !*i',~ Docket Book Cite In which the grant of letters Is recorded (If the actual document Is not ava,llable): Administration Failure to pay Inheritance tax In the amount of $__7_8_._0_0 ~-JPtus'tnterest from 3/26/52 Failure to file an Inheritance return. letters granted (circle one) cF-tWV Type of This estate Is delinquent for the reason checked below: 1.0 2.Qg flow varIfI catIon was mada (1 f green cart,f led me"recelpt 1..,gnad by other than addressee'; ------------~-t ;~-';/..!'~I iii1~Vo Iume_.._3;",::7 -..,;Page 2;;;;;B_0;..-.-:LJ ne_...;l ~Oate:-________.j,;;~ l','0',,~, ~I\~., iiii':i~'_1 ,jl 4i,.:.~ .~. ADDITIONAL INFORMATION W.B.108-387 illl TITLE ~.(J.1# 'c'>'~'~ Commonwealth of Pennsylvania l'Deportment of Revenue Bureau of County Collections Estate of Mary Curran Date of Death .::3:.::-:.:2~6:.::-:.:::5:.:l~_ County of Washington Bu reau FileN0.6:::..:::.3=-.::::6.:::.9=-.:::.9.::::6:.:::5:..-_---:C:.::o~u~n~t:::.<yL_.:N::.:o~._3=..!...7-==2::!.5~0:;;:.-.::1 _ Name and Address of Fiduciary (ies)or Transferee Elizabeth Florian 275 Donnan Avenue Washington,Penna.15301 _Excr. Name and Address of Attorney Fergus I Martin IX Ferugs 27 S.College Street Washington Penna.15301 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.[ID 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. 3.0 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 $plus interest from _ 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: '"I Date of Demand 8-12-75 8-22-75 -9.-16-75 9-16-75 DATE Name of Person Contacted Atty.Fergus,Martin &Fergus Elizabeth Florian Atty.Fergus Martin &Fergus Ebiiaherh Florian SIGNATURE Title Atty. Excr. Atty Excr. Method Contact 10 day notice 10 day notice Rcc-118 reg.mai Rcc-118 cert m<: TITLE USE REVERSE SIDE FOR ADDITIONAL INFORMATION et.ter;::X l-~~~,?out on 4-8-.W.B.108-387.The e.ated real esta~e..." s $3 900.00 located in Canton Twp.3 Dwelling houses located in the Sco~tdale l?n of lots.The Excr.is still residing at 275 Donnan Avenue,Washington/Pennn. R~Y'It..~r }~.,(,\':'5..~~~ Re:Estate of M.a&y Curren Date of Death 3-26-51BureauFile#~6r.3~_~6n9~_~9~6MSr---- County File #===3::'=-:2:5:0:-:1:==== ..,;,"'7'~..~• .~. ~~,records,the inheritance tax return for the above and Estate Tax Act of 1961,this return and ;:/.is Act provides that any person who.wilfully fails to .",','~r the provision of this Act shall be personally liable~--"~-------'~·~·;~~----~~~.~~·-:1~~~~....~,~~,,~l;"~per cent (25%)of the tax determined to be due or 1-" ..;:'",dS.This penalty is in addition to any other liabilities imp,.".ed y tiH!:'kt, Accordingly,please be advised that unless the required return is filed with the Register of Wills of W••h1D9~On County and taxes paid within thirty (30)days from the date hereof,your failure to file will be considered wilful and proceedings will be instituteo in Court by this Department to compel the filing of the tax return and the payment of all taxes and penalties, without any further notice to you. Very truly yours, JobIl S.Walko,Rev81ue Aven~ ~~~. FOR:Peter J.McHale,Director Bureau of County Collections Address Reply to: II~:BRITANCE TAX DIVISiON 24,1 Viasl-.ing!;on 'i'~'l-':Jt l>lilc.ing was.}:mgtOii,l'Crin::i/l'iC-llia 15301 It ..•,...,\,,,,,,,,,.~.'''\If>11l'.t!IICITW1UI nflt~(\.__...~,:.~~.~~,,_~.,.-.""'~'.