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HomeMy WebLinkAboutOC1969-1087 - ESTATE OF LOWMANRCC-134 (8-65) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERI,J.~NCE TAX DIVISION OFFICIAL NOTIC{bF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION J TO: _ _,G=E=10=R=G=IA=N=N=A'--L=O='-n=iA=N __ _ Date: ----'A~u~gc.u~s~t~6~,,___,1!::...:9~6:!..::9!..-__ _ 513 SECOND STREET County __ \;.:..:vA;.:..:S:...:H=I:..:N.:...:G:...:T:...:O..:..:N~----- ___ C~LIFORNIA, PENNSYLVANIA 15419 County File No. _________ _ Bureau File No. t, 3-6 f -/c.1?Z We hove received notice thot,)QS~~~~XDDif{~~"'{XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX / on Jtrly ~ -k919~ you come into ownership of certain property through.}OgljKl(£U~mt~~X*k"tn: *i~~~~~whlX~~~~X transfer from MRS. ALFREDA LOvn~N, Deceased. ,Under the Inheritance and Estate Tax Lows of the Commonwealth of Pennsylvania such transfers ore 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 oss.essed consists of: Jt. Bank Acct. #11 held in the ,WESTERN PENNSYLVANIA NATIONAL BANK, CALIFORNIA OFFICE, CALIFORNIA, PA. in the names of GEC'~GIANNA LOWMAN or MRS. ALFREDA LmvMAN. Opened in 1965. Balance as of date of death, $3,294.04 appraised by the Commonwealth, as of the dote of death, at $ 3, 294.04 50 %of this amount is taxable at the rote of 6 % DATE OF ASSESSMENT TAXABLE AMOUNT LESS: ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE .kJ If you pay the above amount within three {3) months of the dote of death of the decedent, or on or before Oct. 19 6 9 you may deduct a discount of 5% of the amount of tax due, or 0 This tax became delinquent one year after the date of death of the decedent and, in addition to the tax, statutory interest at the rote 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 rote of 6% per annum until paid ORIGINAL ASSESSMENT AMENDED ASSESSMENT $ 1,647.02 --~___;_....:._ __ _ $------------ 98.82 TOTAL AMOUNT DUE $ 98 • 8 2 $ -=============·- - ASSESSED BY:~~~:::~<.,e...t...sff=-~~.L...!:::S===·=~---­ (Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: To insure proper credit to your account this Official Notice must accompany your payment. Moil or bring it to: 1(~11 MA~. ~~ 1(~11 NA~ ~ J. 9.3 88 L ,,~· ..... N:ttA -1 -~ ~ • " . fO'i\1<st~'-·1J"·: ... p I ~GENT couR1 nu-, . ..,~ -.. ~ .;z 7; I :Jt 1 \'IASIIIIIGTOii. ?tlllll. hill! ~ /}as /o /) (over) &:3-tl-/tJ%1 ! . If you have already paid this tax to on executor, administrator, attorney or other personal representative of the d-9.te pa i.d, name and address of the person to whom decedent for forwarding to the Commonwealth, list below,~the _ you mode payment, their official title and the amount. Date Paid Nome and Address of Pa~ee Official Title Amount Paia-·. ' \ ~ . .. ' ·' Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses or.other fust debts of the decedent, with funds derived from th e property herein taxed, such amounts expended he property in the computation of tax due. If any reco~mended that you itemize the payments below, by you may qualify as deductions against the gross value oft such expenditures meet all of the three following tests, it is execute the' affidavit, and return this notice. The Register of Wills will examine the debts claimed and allow recomputed and you will receive on amended those which he determines to be proper. The tax will then be assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 -Y:pu were personally legally responsible for these debts, and 2: You actually paid these debts out of the· account or proper ty described above and con furnish proof of such payment, if required, and 3 -These some debts are not a I so claimed, for tax purposes, person.ol representative of the decedent handling the odmi decedent or any other transferee. by on executor, odmi n istrotor or other nistrotion of the general estate of the SCHEDULE OF DEBTS Date Paid Nome of Payee Descriptio n of Obligation Amount Paid TOTAL $ (attach separate shee t if required) COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY OF: ) I, hereby certify t funeral expenses and other debts of the decedent, hot the foregoing is a just ~nd true statement of' -------------, for which I rty herein taxed. I f!Jrther certify, that to the was legally responsible and which I did pay out of the prope best of my knowledge and belief, these some debts wi II not be claimed by any other person, for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS DA Y OF ~· 19_. .. ( Signature of Taxpayer REPORT OF REGIST ER 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 above in the total amount of $ ____ _ 0 Dote of Approval: Register of Wills RCC-134 (8-65) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISIO!Il -· ' OFFICIAL NO'fiCE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO: __ .:..:.M=IS=S~}fA=R=IO=N~L=O=lvM~A=N..!.-J __ _ 513 SECOND STREET CALIFORNIA, PENNSYLVANIA 15419 Dote: __ ____,!:A!.J.t<4I g;,~l..~.Jl s.,_t~61..4-, _1..~..,9,;;u,z,6 .z9 __ _ WASHINGTON County------------- County File No. _________ _ Bureau File No. _________ _ We have received notice that, ~ on :_lory lo-!y 19___6_9 you came into ownership of certain property through ri:g_~~ ~~ transfer from MRS. ALFREDA LOWMAN, Deceased. Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers :ne 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. Bank Acct. #747 held in the WESTERN PENNSYLVANIA NATIONAL BANK, CALIFORNIA OFFICE, CALIFORNIA, PA., in the names of MISS MARION LOWMAN or MRS. ALFREDA LOWMAN. Opened 1965. Balance as of date of death, $4,800.00 appraised by the Commonwealth, as of the date of death, at $ 4' 800 • 00 50 % of this amount is taxable at the rate of 6 % 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 decedent, or on or before Oct. 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 ORIGINAL ASSESSMENT AMENDED ASSESSMENT $ _-=.2..L., 4..;_;0:.....:0;,:,•....::..0-=-0 --$-------------- 144.00 7.20 $ 144. 00 $ ===============·- ASSESSED BY=-...£~-======-==:::...._;;~...:._;:==, -=-------- (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. Mail or bring it 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 beiJ}-w th~,date pai.d, name and address of the person to whom you made payment, their official title and the amount. , 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 exp~nditures meet all of the three following tests, it is reco;,mended 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 -'(ou were personally legally responsible for these debts, and •. 2-You actually paid these debts out of the a·ccount 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 decedent handling the administration of the general estate of the decedent or any other transferee. SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid \ . -'· . -·----. ---- TOTAL $ {attach separate sheet if requ1red) COMMONWEALTH OF PENNSY~ VANIA) SS: COUNTY OE ______ .:.....__ 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 pay out 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. SWORN AND SUBSC.RIBED BEFORE ME THIS ___ DAY OF ____________ 19 __ . Signature of Taxpayer 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 above in the total amount of$ --------o Date of Approval: ______________ _ Register of Wi lis I : Form RCC-2 COMMONWEALTH OF PENNSYLVANIA DATE ... .Se.pt.emb.e.r. ...... 29., ..... .1.9.6 .. 9 ........ . ~.. . ·~ DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT INHERITANCE TAX COUNTY ................ W.ashngton .. ~······························· HABl!USBURG, PENNA. 1 7 I 2 7 APPRAISEMENT FILE NO. . .......... .Q.3. .. ~ .. § .. 9..~ .. lQ.~.?. ........ -....................... . ' ... Whereas, ........................ M.r..s ..•..... Alf.r.eda ..... Lo:w.man ............................................ la.te of ............................... C..al.i.f.Q.r..ni~ .................................... . in the County of ......................... .W.ashin.gt.on .................................................................... Commonwealth of Pennsylvania, having died on the ................... iil9 ............................................................. day of ................. J..U.l ..... J~.~-~................... 19 ... § .. ~.. seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ........................ W.4 . .R. •...... CHANEY ................................................................ , 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 ln thls estate Is transferred ln possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for Ufe 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 Ducrlptlon of Auet Values Made for I nherl lance Tax PUI!POieS $ JT. HELD: Jt. BAnk Acct. held in the Western Penn. N~i" inn~ 1 R~nk Calfironia Office. Californ:ia Pennsvlvania. in the names of Georgianna T nT.rm:lln nl" Mr~ AlfrPnia Lowman _] 647 .02 1~ Rank Arrt: held in teh Western Penn. ~b-t-; n~nl R~nk r.~l i fnrni ~ Offcice California 7 Pa. in the naerns of Siss Marion Lowman nr Mr s Alfreda Lowman 2.400.00 - _4_ _fi4_7 Q'J 4 047 02 ' . ; • . ·, - ~ ' : .. __Tnr__a_l .d. 8.:17 0? fonn~~·:~hbl:": ::~h~.w~~~~/}!~.).~~: ~~ 0~·~;;~~r~is:;.;is~~ . Appraiser ····················~····················································································· ~ umber and Street) ......... ···-····· ..... . ................ i"P;;rl···oiB;·;······························ .. ············• Peima. ' I I I ---··---- ............................. WASHINGTON .. County ' .J ' .. RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .......................... ALFREDA .... LOWMJ\N. ......................................... . Decease'd. Late of ......................................... CAL.l..F.QRN.l.A ....................................... . Date of Death, ....... J.une .... l.9.., ...... ~9.6.9 ..................... . AppraisemeHt Docket Vol., ............................ .3.7 ................. . Page, ................................................ No ....... 6.3.~ .. 6.9.~.~0.8.7. Filed in Register's Office, ..... Se..p.t .. ~ ...... 2.9 .. ,19 .... 6.9 Amount of tax due, $ .................................................................... . I • DEPARTMENT OF REVENUE Recei·11ed, ..................... . . E:.ra.mined and Approved, ................................... ." ....................... . ."Wrote abo.ut Appra.isement, ................................................... · Appeal fMm Appraisement, ..................................................... . Entered and charged, .................................................................... . , ..