HomeMy WebLinkAboutOC1969-0978 - ESTATE OF HANNIGANRCC-134 (8-65)
COMMG~WEALTH OF PENNSYLVANIA
.;.DEPARTMENT OF REVENUE
)UREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT,AND ~SESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
J
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TO:MARGARET LA BEI.I.E HANNIGAN
814 CHESS STREET
Date:__--=S:..:e:.l::p:.::t:.:::em=b::.e::.:r:.........:3~,~1~9.:::.69.!..-_
County W_a_s_h_in-.:::gto:....-n _
__,;;.;;,MO,;;.;;,NONGAHELA,PENtJSYLVANIA 15063 County File No._
Bureau File No._
We have received notice that,ocxxxx.xxx.xxxxxxxxxxxxxxxx
on'July 9,19.-22.,you came into ownership of certain property through
.Transfer from,Ella ignes Hannigan,deceased.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on which tax is hereby ass.essed consists of:Jt.Held Savings Bonds "Series Ell.
(5)$100.00.(1)$50,00,and (29)$25.00.,purchased at various dates.Tn t.he names
of Ella Agnes Hannigan or Margaret LaVelle Hannigan.Balances as of date of death
$2,119.08.
appraised by the Commonwealth,as of the date of death,at $2.119.08
50 %of this amount is taxable at the rate of 15 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$_-=1L.::.,0~59~.:...:::.5=4__$--------
AMOUNT OF TAX DUE 158.93
D If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before Oct.9,19 69 you may deduct a
discount of 5%of the amount of tax due,or
D This tax became delinquent one year after the date
of death of the decedent and,in addition to the
tax,statutory interest at the rate of 6%of the tax
per annum is also due as of *_
19 in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
TOTAL AMOUNT DUE $150.03 $==:=:=:=:=:==..
APPRAISED BY~~e d._'l ASSESSED BY:-4~~==::::::::t_..:.....:dra~~~:..:.::·=----
(Inheritance Ta~f)(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
To insure proper credit.toyour.account
this Official Notice-"mii$t'accompany
your payment.Mall"or,:b~i~g it to~~~,;r':;IVA~.,."..,"."c:"......"
AGENT FOR THE CO~'MO"t"EAtTHcoUnTHOUSE
WASHINGTON,PENNA.15301
(over)
\K~nAAA~/~
Gel./~~tJ~
~~J9ty
/'~-tt.,f78
Make checks or money orders payable to:
If you have already paid this tax to an executor,administrator,attorney or other personal representative of the
decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person to l"hom
you made payment,their official title and the amQ-.ct:,~'",\
Date Paid Name and Address of Payee Official Title Amount Paid
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.';',.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1.-You were personally legally responsible for these debts,and
,2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment,,if required,and
3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other
personal representative of the decedent handling the administration of the general estate of the
deced~nt or any other transferee.'.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYL V.ANIA)
COUNTY 01=:_
SS:
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for which I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes..
ND SUBS~~~IBED BEFORE ME ]HIS.'~Y OF ~
...19k.£.(j/(~~~:..IL::::::..L.j:;~~:::::::;z::::::~=-~-~.~..~,.,.'",'.'
."A.<~.-r::?;,...-c""""'''--'''''Z.---.
......'
-REPORT OF REGISTER OF WILLS
I,the undersigned,duly~l,ected'Regisi~r of Wills in and for the above county,do respectfully report that I
have allowed deductions listed ab'ove'intne total amount of $"
Date of Approval:_
Register of Wi lis
TO:~lARGARET IABELLE HAHJIGAN
814 .CHESS STREET
RCC-134 (8-65)
COMM~WEALTH OF PENNSYLVANIA
~DEPARTMENT OF REVENUE
IWREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT :AND ASSESSMENT OF
ASSETS NOT SU~JECT 'TO ADMINISTRATION
Date::.:.Aug::s;"l.::U=-ot..:........::14:::::L,~1~9:....:6:...:.9 _
County __--!.\'.Ulra!:.liis~h:.inu.pt:;:,.;,!::!to~nL-_
__~l~K>,;;.;;N.9NGAUEIA,PENNSYLV ANIA 15063 County File No._
~ureau File No..,--__
We have received notice tha t,'·aX1.dfr:ersiji~~i.l\XX.IU'!{XXXX)JOOQtXXXXXXXXXXXXXXXXXxx.x.xxxxx:YJOOQ;
on July 9 ...19 69,you came into ownership of certain property ,through .~'{')SO .~W91fmlyX::~~J}b.yXf~Transfer from,Ella ALmcs Hannl.gan,deceaseq.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania s~ch tra~sfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transfer~e..
The property on which tax is hereby assessed consists of:Jt.Bank Account 1/295-14-8255-01,:in
.the Mellon National Bank and Trust Company,int the names orElla.Agnes Hannigan o~'
Margaret LaBelle Hannigan.Held in the Charleroi Office,Char1~roi,Pennsylvania.
Opened 9-26-67~Balance as of date -of dea.th;$9,066.74.
appraised by the Commonwealth,as of the date of death,at $9,066.74
100 %of this amount is taxable at the rate of 15 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT'
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
D If you pay the above amount within three (3)months
of the date of death of the de%edent,or on or
before Octo 9,19 9 you may deduct a
discount of 5%of the amount of tax due,or
D This tax became delinquent one year after the date
of death of the decedent and,in addition to the .
tax,statutory interest at the rate of 6%of the tax
per annum is also due as of *_
19 in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
$_....:;9,.L.'O,;;..;6~6~.7.:..;.;4:...-_
68.00
$TOTAL AMOUNT DUE
APPRAISED BY",·~~~~_!...".0.,.e:..~..£l,4~'.-"4/'-
{Inheritance Ta;'Appra"er}
$-==:==;1)1==-()=::!.3f=t'::::;tt=f=:--
ASSESSED BY:ad d.C.tf//~'(./Io",-./
(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
\
(over)
To insure proper credit to your account
this Official Notice must accompany
your payment.Mai I or bring it to:
Amount PaidOfficialTitle
",.....~....
Name and Address of PayeeDatePaid
If you have already paid this tax to an executor,administrator,attorney or other personal representative of the
decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person to Jlhom
you made payment,their official title and the am0"!Pt:'.\."-,"
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts,and
2 -You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and
3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other
person,al representative of the dece~ent handl ing the admin istration of the general estate of the
decedent or any other transferee.
Date Paid
SCHEDULE OF DEBTS
Name of Payee Description of Obligation Amount Paid
L II d.n JL...If Vh A 0 .A
()K
//O.P'-U
(attach separate sheet If requ Ired)
TOTAL $/77tJ.67
/
COMMONWEALTH OF PENNSYLVANIA)
COUNTY O~_
SS:
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for which I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best ofmy knowledge and belief,these sam'e debts will not be claimed by any other person,for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__
.:REPORT OF REGISTER OF WILLS
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed abche in the total amount of $0
Date of Approval:_
Register of Wills
Fonn RCC-2
;;;,COMMONWEALTH OF PENNSYLVANIA DATE ................~.~P~.~~l:>,.~.r......),.I......~.9.~9................
;EPARTMENT OF REVENUE '~
RESIDENT INHERTrANCE TAX COUNTY ....................~~~~.~~€..~.~..............................BU'kEAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.17127 APPRAISEMENT
FILE NO•.........~!!...:.'...i-:......~z..£...........
Whereas,...........................~~,l.:~...~.gP:~.~....~.~~.g!¥.?:.......................................................late of .......................................~C?~C??..~~.~~~.~.................................
in the County of ................................w.~.~h.~.~.Q~L ....................................................................Commonwealth of Pennsylvania,having died on
the .............................9....t.h.....................................................day of ...................J.Y.J..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..!,g.~......9.h.~P.:~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 transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purpoles
$
JT.HELD:
Jt.Bank Account,in the Mellon National Bank &
'I'....ust Co in the nmnes of Ella Almes Hannigan or
Marga'l"p.t.T.::I'Rel 1p.J.bnn~no"n Heldin the Charleroi
nf'f'i c P.Cha....leroi Pennsv vania 9 066.71..
Jt.Held Savings Bonds.Series "E"in the names
of Ella Agnes Hannigan or Margaret LaBelle
l-I"nn~O!:ln 1 01l9.11L.
10.126.28 10.126 28
"
I
Total 10.126 28
fonn~;V~~h ~a~::l:h:sw<>rl1~~~~~:~:;o~e~..:z;~:ve=~~~~~~~=e~;~e~
:Z App ser·................·............2 ..'..·..2 ....·................·..·..........·....·..··......··.................................Number and Street)~..-'j'.-",.....j.p;;;;;..o;;;;;.........................Penna.
........WASHJNG'l'ON.............County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ELLA AGNES HANNIGAN.................................................................
Deceased.
Late of
MONONG.AHELA .
Date of Death,J.w.y ..9.,1.9.6.9 .
Appraisenlel!t Docket Vol.,.
Page,.T ~3-~~/C?/No /./L ..
Filed in Register's 0 ffice,s.~pt .3."19.69.
Amount of tax dlle,$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appra.isement,.
Appeal ft-om Appraisement,.
Entered and charged,.
~t.
to(
/.,
,