HomeMy WebLinkAboutOC1969-1155 - ESTATE OF COLLIERFonn RCC-2
COMMONWEALTH OF PENNSYLVANIA DATE ................. 9..~.~--~-~-~E ...... ~-~--~·-·· .. ·-~--~.?.-~ ..... .
DEPARTMENT OF REVENUE
BURE.\U OF COUNTY COLLECTIONS
HARRISBURG, PENNA. 1 7 12 7
RESIDENT INHERITANCE TAX
APPRAISEMENT
COUNTY ........ W..A .. §.R.HiQT9...~·--·································· 63-69-1155
FILE NO •................................................................................................... !
.. i --------------------------~--------------------~ ___ ,. ______ _. ________________________ ~
Whereas, ..................... IP..A .... W..~ ....... G.Q.~~J~.R ..................................................................... late of ............................ 9.~.A.~~-§.Y.~~-~-~---·································
in the County of ....................... ~~~.?..~~-~-~.!..?~ ........................................................................ Commonwealth of Pennsylvania, having died on 15th July 69 . the ................................................................................................ day of ............................................................................... 19 ........... , se1zed and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ...................................... ~.~---··-~--~·-····-~-~-~.?:': ............................................. , 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 intere.>t 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 Value& Made for In herl lance Tax Purposes
$
JT. HELD PERS.:
Jt Savings Accts. #235o5 held in the GALLATIN
NATIONAL BANK, BROWNSVILLE OFFICE, BRm~NSVILLE, PA. , 1n tl; .e n/o
w. H. COLLIER, or IDA w. COLLIER or WELLER c. COLLIER. O:r ened
9-22-52. Bal. as of date of death, $10,251.28 ~1/3 ta.}j able
Sav. #203-B held in the RICESt LANDING NATIONAL BAN~, RIC ES
LANDING, PA., in the n/o w. H. COLLIER or IDA 'v. COLLIER OR
WELLER c. COLLIER. Opened 6-4-66. Bal. $10,869.33 1/3 t [axable
Sav. #329 held in the FIRST NATIONAL BANK, FREDERICKTOWN !OFFICE
FREDERICKTOWN, PA. , Held in the n/o WELLER H. COLLIER or
IDA COLLIER or JANET c. FORTIN. Opened 1-2.:53. Bal as of ldate of
death, $IXX $9,468.21 1/3 taxable TOTAL. $40' 6( 14.79
All 1/e taxable 13 '53• 93
/j
I
I
Having been duly sworn according to law, I do hereby certify that the above appraisement is made in
formity with law on this .................... 11 ................................... day of ....... _::·.·.·.·.·.::·.:·.::~--~·-=:~:~:~:~~::~:~z_:;·_·_:·.·.:·.·.·.·.·.::::::.::··· ... ·.·.·.:·.·.·.::·.:· .... ~~---·.·.·.~·-·.·.·
Appraiaer
..........................................................................................................................................................
(!Cum bet" and Street)
............................................ WA.SHIN?pltO~~~~·;·· .......................................... , Pen\ \
I
I
I
'
I
I
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
..................................... IDA .... W ......... C.OLLIER ............................... .
Deceased.
Late of
................. 9bi\.~K.$.YI~~:I!; ..... {W.A§H.J..N.G.'r9N co.)
Date of Death, July 15, 1969
AppraisemeJ?t Docket Vol., ............ .3 .. 8. ................................ . •
63-69-1155 Page, ·' ~
Filed in Register's Office, ..... .9..~.~ .. ~ ..... .!4. ...... .19 .... §.~
Amount of tax due $ , .................................................................... .
DEPARTMENT OF REVENUE
Received,
E.:ra.mined and Approved,
Wrote abo.ut Appraisement,
Appeal f1'om Appraisement, .. ..--
·---~-~--.. ---·--... ·-~
Entered and charged,
RCC-134 (8-65)
COMMONWEALTH OF PENNSYLVANIA
I DEPARTMENT OF REVENUE •
BUREAU OF COUNTY COLLECTIONS
• INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SOBJECT TO ADMINISTRATION
j
iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii~iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii;;i;;;;;;;iiiiiiiiiioiiiiliiiiiiiiiiiiiiiiiiiiiii;;;;;!;;;;;;iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii~ ,,
TO: _ __,WE .......... t. ....... L_ERil..lo.-..IC.c..JI.--X.CO.:.uL-Lo!.:!!I~E~R ___ _ Date: ___ S...:.e..!!:.p...:....t...:_em...:....b.::_e.::_r:._. _;8_:, ___ 1...:..9...:..6 9.::.__
BOX 334 County __ W_A_SH_I_N_G_T_ON ____ _
___ C!;ARKSVII.LE, PENNSYLVANIA 15322 County File No. _________ _
Bureau File No. _________ _
We have received notice that, ~!L~:fnitt~4fXXXX.XXXX:XXXIIXXXXXXXXXXXXXXXXXXXXXXX
on July ·q S, l9___fi9 you came into ownership of certain property through rmiDrnf<lllfKiX~lWP~
~~~~Xk~mx transfer from IDA w. COLLIER, Deceaoed.
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. Savings Atet. #24505 held in the
0 A NK BROWNSVILLE OFFICE BRffiYNSVILLE PA., in the names of
W. H. COLLIER or IDA W. COLLIER or WELLER C. COL~IER. Name added 5-2-68 -
WELLER C. COLLIER). Balance as o-f. date of death, $10,251.28
appraised by the Commonwealth, as of the date of death, at$ 10,251.28
] /3 i of this ~mpunt is taxable at the rate of 6 %
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 decedent, or on or
before Oct. 15 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
$ -~idtfrit~·~· ~-:--3,417.09
205.02
10.25
$--------
TOTAL AMOUNT DUE $ 205.02 $ ·-(__ £/ -========. ===. :=::==::
APPRAISED BY: , . / . ASSESSED BY: ~-C<-,r.-4:{!. ~-••e:x.::::::a·
nheritance 'Tax ApproisfJ (Agent for the \...ommonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to: To insure proper credit to your account
this Official Notice must accompany
your payment. Mai I or bring it to:
1<~" A.U~
\AGENT !FOR 1Ht:: .. iJJ,;,Mu~m:At.lH
" · · COUfiT tltO.U..S.f
WASHTflGlOH, f~. 15301
(over)
' 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 pai.d, name and address of the person to whom
you made payment, their official title anCI the amount. '
Date Paid Name and Address of P_ay,ee • 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 computati.9n 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 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 required)
COMMONWEALTH OF PENNSYLVANIA)
SS:
COUNTY Of _______ _
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 SUBSCRIBED BEFORE ME THIS ___ DAY OF ________________________ 19 __ .
Signature of T a~payer
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 $ ------
Date of Approval: ______________ _
Register of Wills
RCC· 134 (8-65)
,COMMON)'{EAL TH OF PENNSYLVANIA
DEPARTMEN,J OF .~El(ENUE
BUREAU ,OF COUNTY COLLECTIONS
• INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
Date: --~-...__ __ O_c_t_._3"'-, _1_9_6_9_
County_. __ W_A_S_H_I_NG_T_O_N _____ _
___ C~ARKSVILLE, PENNSYLVANIA 153,22 County File No.-------,--~-
Bureau File No._.....;;;..,_ _ ____, ____ _
We have received notice that·~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ on July 15 19~, you came into ownership of certain property throug
transfer from IDA W. COLLIER, deceased.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Penn.sylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you, as transferee.
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· 15 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 $
$ --=1=3..J-. 5=3::....;4:....:.•-=.9 ...... 3 --
I/. SJ;;, f.J
I ,»
812.09 ' ?~.57
/
40.60
812.09 $ -~ .s-z:~.s-._
ASSESSED BY: _ _L.!zq~'"==<~<d.,_&~._· ... ~~::.a......ol!!i""'::.:'::::,f;::::. ::::::-<-J~r ....;..· _
(Agent for the Commonwealth)·
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
' . .... "' _,' To insure proper credit to" your account . ......
this Officiai·Notice:must accompany
your payment. Maii:Or, bring'it to:
~
.... '?
AGE~! FOR T:JE COTMtiGNWEALHl
COURT-HO.jSf
WASHINGtON, PENNA. 15301
~4~JQ-
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 Clddress of the person to whom
you made payment, their official title and the amount. • , .. '
Date Paid Name and Address of Payee Officio I 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. Th~ 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:
l-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
r of such payment, if required, and -· ·, · · .
3-These same debts are not also clai,med, for tax purposes, by an executor, administrator or other
person.a I representat!ve of the -decedent hand I ing the adm in i slrati on of the general estate of the
decedent· or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
Lucis Behm (Jeffer on) Funeral 1 520.00
D1gg1ng g_rave 90.00
Favette Memorial Vault 1 c;o oo vrave MarKer 1 M\ C\C\ «.ev. Borland !funeral Service 25.00
Doctor Bill --77 .00
·-.
TOTAL $ 1,962.00
(attach separate sheet if required}
COMMONWEALTH OF PENNSYLVANIA)
SS:
COUNTY Of_--""-GR=E=E=N=E"-----
I)VELIB;t __ ~ CO~~I~~-hereby certify that the foregoin.g is a just and true statement of
funeral expenses and other debts of the decedent, Ida W. Collier , for which I
was legally responsible and which'l 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 SUBSCRIBED BEFORE ME THIS 13th DAY OF
Octobe~ ~ 19~. ~,_\;-.~ ·~-11~
. WILliAM R. JCHNSON, : ~:IC
W~NESIURG 80"-0Uj;H, GREENE COUNfl
Mt COMMiSSION EXPiftES JAN. 6, 19ll
Memllet, Pennsylvania Association of Notaries REPORT OF REGISTER OF WILLS
Signature of Taxpayer
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I
have allow~d deductions listed above in the total amount of$ 0
Date of.}~pproval: ---~-:-'._. ---------
Register of Wills
f
RCC•43 (5-65)
................
. ..~
COMMONWEALTH OF ff&~~~J-.V AN lA
DEPARTM~NTQro~~~E Hk~R't'SBbR"GL L E C·TION S
JuL 23 I oo FM '69
NOTE: TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S. 4th Street
Harrisburg, Pennsylvania
July 21' 1969
Dear Sir: 4 ~ -f
Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961, (JJ Q f, ~
we herewith submit the following report: ? J
NAME OF REPORTING . j 1 '1 -~
FINANCIAL INSTITUTION GALLATIN NATIONAL BANK, Brownsville Office 1 ~ ~ ~
;~it
t;;fi/ :
~t. t
ADDRESS
ACCOUNT NO. OF JOINT,
TRUST OR INVESTMENT DEPOSIT Savings account # 21,505
NAMES ON ACCOUNT . . .
OR INVESTMENT W, ·H •. Collier or· Ida W,. Collier or Weller ·C. Collier
Name of Weller c. Collier added 5-2•68
DECEASED JOINT DEPOSITOR,
TRUSTEEORINVESTOR~----I=®~W~·-~~11-i~e~r ________________ _ ,LJ. ~ .1
ADDRESS~~~~&~xA_3~U~,~pM_a~r~ka~v~i~ll~e~,~E~a~·~1~53~~~~~~~~~~· ~ t~
DATE OF DEATH July 15, 1969, /1 ~~ .,
SURVIVING DEPOSITOR, ------
BENEFICIARY OR INVESTOR W, -H. Collier or Weller C •. Collier
ADDRESS Box 334, CJ.arksvllle, Pa. 15322
RELATIOt·~SHIP TO DECEDENT_~W~,'-'B~,,__-;;,-~Hu~sba~ndli!..-~...!!W.!i.:ell~er~ .. :....:S~oni!!!...~~
DATE DEPOSIT OR INVESTMENT
WAS EST ABU SHED -------~Se::..:p~t~em:::::be;.=;r:;_:::22=.i,L-.:..19~5=2------------
BALANCE, INCLUDING INTEREST
DUE, AT DATE OF DEATH $ ____ ~::.c..:..s=:._.__...__ ______ __
~~~-"1.---b ~
JUL2.81881 :/, ~f\ \ls,\
. •:
RCC•43 (5-65)
NOTE: TO.BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S. 4th Street
Harrisburg, Pennsylvania
Dear Sir:
Pursuant to Section 742, Pennsylvcnia Inheritance and Estate Tax Act of 1961,
we herewith submit the following report: .
NAME OF REPORTING · . .
FINANCIAL INSTITUTION First Federal Savings & Loan Association of Greene County
ADDRESS 25 E • High Street, Waynesburg, Pa. 15370
ACCOUNT NO. OF JOINT,
TRUST OR INVESTMENT DEPOSIT __ s_-_23_6_0_1 _ ___,...; ________ _
NAMES ON ACCOUNT
ORINVESTMENT __ ~==~=-~----~-T~~~~==~~~~o~r--~
DECEASED JOINT DEPOSITOR,
TRUSTEE OR INVESTOR Mrs .. Ida t~. Collier
ADDRESS _____________ B_ox __ 3_3_4~,_C_la=r~ks~vi~ll~e~,~P.~a~·----------------
DATE OF DEATH July 15, 1969
SURVIVING DEPOSITOR,.
BENEFICIARY OR INVESTOR Weller H • Collier and Mrs· Janet C. Fortin
ADDRESS __________ &_x __ 3M~,~Cl=ar==k~~~··i~l1~e~.~~~.r---------------------
RELATIONSHIP TO DECEDENT Huls'band and Daughter
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED July .1, 1966
BALANCE, INCLUDING INTEREST
DUE,ATDATEOFDEATH$_l_O~,o_l_5_._g7 _________________ ___
I
I
• I
' .
. COMMONWEALTH OF PENRSYtVANIA lr1Ec
DEPA-RTMENT OF REVENUE c.o11Nf11RE~tfo
HARRISBURG 'I COLl.fOF
c•_ "'. CirdO'''s
R c c-43 (5-65) Utf t9 I!J,
4 fJ2 f?( '6)
'•
NOTE: TO BE SUBMITTED IN TRIPLICATE
·~-
Pennsylvania Department of Revenue
Bureau of County Collections
26 S. 4th Street
Harrisburg, Pennsylvania
Dear Sir:
Pursuant to Section 742, Pennsylv•ll'lia Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING First National· Bank & Trust Co.
FINANCIAL INSTI TUTtON -:\'::;:Ya::.:s:.::h=in:.:.gt'?-.:.:o~n~~L......:..P.=a~-. -::-::-----------Fredericktown·Offiee
ADDRESS Fredericktown, .Pa;. 15333 --,~ .•
ACCOUNT NO. OF JOINT,
TRUST OR INVESTMENT DEPOSIT_~)=-29'-· -----=----------
NAMES ON ACCOUNT
ORINVESTMENT Weller H. Collier or Ida Collier or Janet c. Fortin
DECEASED JOINT DEPOSITOR, Ida Collier· TRUSTEE OR INVESTOR ______ =-.....::. ________ ~
ADDRESS __ ~C~l~a=rk~s=v~i~l~l~e~·-P~a=·~· ~1~5~3=2~2_(_W_a_sh_i_n~g~t_o_n_co_u_n_t~y_) __
DATE OF D'EA TH July 15 • 1969
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR Wel] e.r H •. Co] 1 j er or Ja:uet C. Fortin
ADDRESS _____ ~C=la=r~k~s~v~i=l=l~eL,~P~a~·~l~53~2~2~~(~W~as~h~i~n~g~t~o~n_C~o~un~·~t~y~)------
RELATIONSHIP TO DECEDENT Weller H. Collier•-husband
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED Jan. 2, 1953
Janet c. Fortin--
aughter
BALANCE, INCLUDING INTEREST C9 .. ,_68 . 21 DUE,ATDATEOFDEATH$ ___ ·~·-·~-·-· --------~--
,..,_, ·• L ~I l
RCC•43 (5-65)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG-~·
NOTE: TO BE SUBMITTED IN TRIPLICATE
Penn~ylvania· Department of Revenue
Bureau of CountY. Gollections
26 S. 4th Street
Harrisburg, Pennsylvania
Dear Sir: ·
Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING
FINANCIAL INSTITUTION Rices Landing National .Bank
ADDRESS Rices Landing,Pa •. l5327
ACCOUNT NO. OF JOINT,
TRUST OR 1NVESTMENT DEPOSIT ____ 2_0...:..3_•B _______ ......:.__
NAMES ON ACCOUNT ORINVESTMENTW.H.Collier or Ida Collier(wife) or Weller c.Collier
DECEASED JOINT DEPOSITOR, Id C ,..11 TRUSTEE OR INVESTOR ___ a-:--o_w __ er.....,.. ----------
ADDRESS ____ B_o_x_3::....:3:...4_C_la_r_k_s_v_11_1_e..!.t_Pa_•l....:5-=3-2_2_.....,._ ___ _
. DATE OF DEATH July 15,1969 SURVIVING DEPOS:::IT:-:0:-::R:-, ---=--~~.:___ __________ _
BENEFICIARY OR INVESTOR W.H.Collier or Weller C.Coll.ier
ADDRESS _____ B_.o_x_3::....:3:...4 __ C_la_r_k_sv_i_l_l_e~,~--•-1~53~2-2 ____________ _____
RELATIONSHIP TO DECEDENT-=-H_u __ sb_a_n:_d_&_So---.n _________ _
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED June 4,1966
BALANCE, INCLUDING INTEREST lO 869 33 DUE, AT DATE OF DEATH$ ____ ,-_. __ _..:.... _______ _
Exec.V.Pres & Cashier
TITLE
I
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU 6F COUN'TY COLLECTIONS
HARRISBURG
17127
August 6, 1969
Roy W. Clovis, Chief Appraiser
Inheritance Tax Division
Greene County Court House
Waynesburg, Pennsylvania 15370
Dear Mr. Clovis:
Re: Estate of Ida W. Collier
Date of Death: 7/15{69
County of Greene ·
On July 23, 1969, you returned to the Bureau your copy of an
RCC-43 Form submitted by the Gallatin National Bank, Brownsville
Office, covering Savings Account #24505 in the names. of w •. H. Collier
or Ida W. Collier or Weller C. Collier, Ida W. Collier being deceased
depositor.
Written along the margin of the form in question, you placed
the notation that the account is not taxable, "·the son still owns one-
half"·
In all such cases of this nature, we respectfully request that
you obtain and submit for our records a copy of the contract and signature
card covering the joint account as evidenced that the decedent and his
surviving spouse were holding one-half the account as one entity and the
third party holding the other one-half as a separate entity.
In the instant case, we are returning your copy of the RCC-43
Form and ask that you follow the procedure recommended herein by
securing a copy of the contract and signature card for the aoc0unt
reported thereon.
RLS/llc
Enclosure
Very truly yours,
For: William S. Brandamore, Director
Bureau of County Collections 1
0
~-', .::;:;(. 7
~
Com.onvealth of Pennsylvania
Depart ment of Re''enue
Robert L. Schrift, Assistant Chief
Inherl~e Tax Divisi_on far. ,
Williem s. Brandarlore, Director
Bureau or County Collect1o~e
Harrisburg, Pennsylvania.
Dear Mr. Schritt:
In re: joint account or
Ida W. Gollie"'h deceased.
<i Cl
g
In reply to your letter dated Aug. 6, 1969, I am enclosing herewith
copies or the signature cards together with the RCC-43.
On July 31st I called the bank and asked if the signature cards
indicated K. H. Collier and Ida w. Collier as husband and wife
statl18 and I vas told t.hey did. Hence my reason for denoting so on
on the margin.of the Roc-~3.
Nov I tina fr011 the signature cards that there is no indication
of husband and wife status and that the amount is one third taxable.
So it you will confll'll tht.e and return to me the R6C..43 I shall
proceed vi th the RCC-134.
My interpretation of this ease is the sse as that of thelUeinschllidt
Est. ,.362 Pa. 353, where tc.e asset was in the name of Henry neinechl11.dt
and J~t~ Alice Kleinschmidt and Belen Kleinschmidt as joint tenants
with the right of 15U1"Vivorship. Alice and Heney were in fact husband and~tG. However~ tfiere'tvas· no identif-ication 1n the listing of "the
aeset or any intantion oxpresaed that the husband and vite _qeld a one
half interest by the entireties.
1ery ldndlr rours'
lby W. Clovis
Chief ~ritance Tax Appraiser
0 0
'lo ~auooon taJot 101 ni
.bOOLlCOOb d"eliioO .tJ obi
D 1}
0
-'i'l:::::o e• '@•
~~
olltliV!'tQ.cutS~ 'lo .d.t!c~ao~
ouaovell 'io taam J''UlqcO
'io.tdO ~~alooh ,b"U'!iba .J :"lCdo.<t
11 o "lo1 aoJE!.tv.ta ,:zm? c~.tl:'%o®:I
'lo:toO'ZlU ,cno~l1.0"18 .a o.t!!!U
onol3oo!Io0 ~snuoa 1o uoo~
.slanv.!'tQn.aeCZ ,D'Wdo.h"llH
MJ:t.Jo-zolf naloo!oa& co I ,eaet ,o .nuA &o.t.ob -xo\1'1()! ~ o.t 1(!qO"X m .(~-DOH o~ .d.tku '!orl.tct~ e~o ~~~lo odJ ,o nolqoo
afrl.oo ow.t~.to o.dt 'll ~m.a bao lit.u;t1 otf~ bo!Lco I 4oft tLu~ nO
e'!.hl bno !mt:dw:d oo 'I0.1.!.(o0 .1:1 cbl i')Ao 'lO.U.!oO .H .ti be.too.tbt!l
-ao oo salitoaab "lo'i aoo.cO'! ~o ooaoR .JJlb tctl~ bLos a.ou I .&.ao ou.to$o
, t<\ -DOH od;t 'to. all)"IOC Olf..t ao
aol.t.colfml oa at O'loU 113M ob"l..O O'ID.t.-an.ta ed:J' r...o"l'l eti.i'l I 110~1 .o!d~ lhW o.ao o.t .tapooo oll.t ScM baa ou.twb o'tlu b.n.e ~oud 'io
lL::!do I U-owi oitt co ot trW3'G"' ba.o al.d.t ax.naoo !.Ut-r UOt 'i.t o8
, .~( t ..OOR otf.t 1M lu b&O!)cnq
Bf/ '
tblndocczla!Xed.t 'lo tnd.t oo CGOo ·ot13 ol oooo o!d~ 'lo ®l.t.o.toozq'lo.tal '(!-1
.tblcdooaloni ~noB 'io ~ oM ttl OC!-1 So::;o.o otl3 6-sotb ,(tE .of{ s~ •. .taH
o.tno.ae.t .trrlot l!.l .t&.tol'fooale.11l .ao!oH fms S'b~oorrlo!JI colLA ~~~l{ b4o
btmdcuJf :ton'i Ill. o'lcu l"'U!OI! bao ool.U .qltb1ov.tv-ura 1o .ttfa.t't ot1.t _g.tl.u., .,
. ==. "= ~ .. erl.t ~ ~ l}Q}.to!.£ .;er!! 1itt !fO.t.t~aobl on ~o-Iclf" {'l.ovit:Jo'B : !!.rtrt,ao
oao o b!qg. o'i.hr b.oo b~dOlllf 0!1$ t::M t-ocwrr::r-~ !Io!S'z,.tn.t. 'ttJD 'tO J'ooo.a
.col.:to•.U.tao eM ~ .tncn~ital 'U:.cd
olvo!O • tJ "to!I
'!OOlo"lqqA l:OT o~tl03'l".L'":'' .~ 'lo.trlO
., .
,, Co
0
"
/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
August 29, 1969
Roy W. Clovis, Chief Appraiser
Inheritance Tax Division
Greene County Court House
Waynesburg, Pennsylvania 15370
Dear Mr. Clovis~
Re: Estate of Ida W. Collier
Date of Death: 7/15/69
County of Greene
Thank you for your letter of August 18, 1969, stating
that you have determined that joint savings account 1124505 in the
Gallatin National Bank, Brow~sville Office, Brownsville, Pennsyl-
vania, registered in the narr.es· of W. H. Collier or Ida W. Collier
or Weller C. Collier would te one-third taxable.
We are in complete agreement with your conclusion that the
account is one-third taxable on the basis of the Kleinschmidt Estate,
362, pa. 353, and reconunend, therefore, that you proceed to have this
account ~ppraised and· assessed at the rate applicable to the surviving
co-owners.
Your copy of the F.CC-43 Form is again returned herewith so
that you may refer to it whe.n preparing your RCC-134 Form.
RLS/llc
Enclosure
Very truly yours,
c£~~
Inheritance Tax Division
For: William S. Brandamore, Director
Bureau of County Collections