HomeMy WebLinkAboutOC1969-1219 - ESTATE OF BERTON--~-------------------------------------,
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LAST WILL AND TESTAMENT
I,JOEL BERTON,of Fallowfield Township,Washington Coun
ty,Pennsylvania,being of sound and disposing mind and memor),do
on this,the 9th.day of November,1949,hereby make,publish and
declare the following to be my last Will and Testament.
1.I hereby revoke any and all Wills,Testaments and
.Codicils by me at any time heretofore made.
2"I nominate and appoint my wife,Marie Berton,to be
the Executrix of this,my last Will and Testament,and direct tha
she be permitted to serve without bond whether by reason of non-
residence or for any other reason.
3.I direct that my executrix pay,from out of the pro-
ceeds of my estate,all my just debts,including the expenses of
my funeral and the costs of administration.
4.I give,devise and bequeath any and all property of
which I am seised or have the right or power of disposal to my
wife,Marie Berton,in fee simple forever.This shall include any
and all real estate,personalty,or mixed property.
50 In the event that my wife,14arie Berton,shall not
be liVing at the time of my demise,or in the event that we meet
our death in a common disaster,or it shall be impossible todet-
enmine which of us has died first,then I nominate and appoint
my daughter,Beatrice Berton Robison,to be the Executrix of this,
my last Will and Testament.
6~In the event that my wife,lYlarie Berton,shall not
be living at the time of my demise,or in the event that we meet
our death in a cornmon disaster,or it shall be impossible to det
ermine which of us has died first,that I direct that my executr'x
sell any and all real estate of which I die seised or have the
power of disposal,at private or public sale,for the best obtai -
able price in the exercise of her sound discretion.I then direc
..........__._~----~-..--.........--.,.-.-.--..,'-->
....,Y'
~H'f my executrix divide the proceeds in the followinr man~~r:
bne half to my spn,HAYNOED A.BERTON,and one half to my daurhte "
BEATRICE BERTON ROBISON.
7.In the event that my wife does not survive me,then I
eive ,devise and bequeath all my personal property in equal share
to my son,HAYl'WND fi.B';::;RTON and my dau;~hter,BiATRICE BERTON
ROBISON.
8.In the event that either or both of my children aforename!
should have predeceased me,then his,her or their children shall
take in the place of their purent.
In Witne~3s \Vnereof I have·hereunto set my hand and seal to
this the seco~d paec of a two page dooument constituting my last
Nill and Testament.
..-.,:""~
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l\ffiltuuit ®f 1Exrrutnr ODr l\bmiuiatratnr
~tutt of 'tuusyluuttiu }
Cltouuty of lIu!I4iugtou .!I!I:
P II b f th d · d th't Notary Public . d f 'dersonay e ore me,e un erslgne au Or!y,a III an or Sal
County and State,appeared ?-g.A'fg.~~~~~g!'g~..~~~.~~g~who,being duly
sworn according to law,deposes and says that she is the executor or administrator of the es-
tate of J.QI:}.~~.~RJQN.deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of ,
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
just appraisement ~f each item m~de b,~e above named Executor Administrator..
Sworn and subscrzbed before me this ::?1 }~-+--"~.~.4:/./
d f Qctober 19 69 .~.~.f.~....yO~·.7d~·.........................Executor-Administrator
ADDITIONAL INSTRUCTIONS
1.An inventory must be filed within three months after appointment of personal r,epresentative.
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 Copies 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
31uututory UUll !\pprui!Ituttut .of the goods and chattels,rights and credits which
were of J.Q?~?gRJ.QN ,late of ~~!..!..?~.~?;?~.~.~.~.P .
j
Washington County,Pa.,taken and made in conformity with the above affidavit.\ I
DOLLARS CENTS
1951 Dodge Sedan
a four~(4)room frame dwelling house
situate in Carroll Township -115 Billon Avenue,
Monongahela,Pennsylvania
TOTAL
100 00
10,000 00
10,100 00
~'1b¥
t3-t·J-/2/J
Inventory and Appraisement
IN THE ESTATE OF
...............J9~~~~~.!Q~..
Filed ,19 .
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JOHN E.COSTELLO,ESQUIRE
418 Washington Avenue
Charleroi,Pennsylvania
~_Y'-->~/J~'~
~rp.Dkrg()~~tf37
Form RGC-33 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
J
RESIDENT DECEDENT COUNTY OF ........WJ.\.?H.:P~.GI.QN ..
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
_.theInhtlritance.an!i EstateXax Act of 1991.)__~T~;;~;~::;~~OF._C..o..un......-t..y...}=:::
Late of _ _ _W'3.:?h.~.1?·g:tg~...............
State of ......
County of
pen:~~71.:an.i.9..· ·· ·}SS:
...Was..J.ng .()n """_..
..........Executor
of the estate of the above-named decedent being duly sworn,depose and say
Decedent'died .October}?L
(Month)
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
..........19 2.9.,)testate leaving a last will,copy of which is hereto attached.}
(lIay)(Year)Lintestate
That as such g?f.~..g~.t.f..~?S deponent is familiar with the affairs of said estate and the property con-
(ll;X(~CU tor-Admini8traior)
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
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 amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the 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 B attached hereto and 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 of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bqnds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United!States to the decedent;all obligations,whether by statute or agreement they
are d~signated as tax fre~/of the Uni ted States,or any state,or political subdivision thereof,or of
any foreign country,which are owned at the time 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 mortgae;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 pa~ent of money
of which decedent died possessed,of whatsoever nature,wi th 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 item;,all moneys payable
to the estate from life insurance 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 of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
....'
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,·
have been carried forward and properly registered in the Summary•
..~~.~_.
(Executor-Administrator)
..J?9..?S 4..~.§..L ....R L ...R...L !!.?__-..
(Street Number)
..N9.:g.9..~9.~.b:.~.!.9..,-......p..~.~:r?~y..:!'y'.9.!?~.~.........~..?.Q.?3
(City or Town and State)
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,orjointly 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 instrlUnent 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 Ilnpaid at time of
death;taxes accru~d charge.able 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.
,....-........~a-:::>-o .....<.>.-
::i~>cO 0 ce.:~~~'7~~:;,Subscribed and sworn to before me this .
g~.~~li :~...............~day of ~19 ~..:?
:cg~~_..~--/..~~_/1/'g ~!········7·~f.~~~~:0··. ....~.., . . .
~~//I \l//(-
NOTE:Before sig~~g~avit 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 I'Yf 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.
RCC-34 (1-,64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUIi
BUREAU OF COUNTY COLLECTIONS
TRANSFER I-NHERITANCE TAX
RESIDENT DECEDENT
~,
SCHEDULE IIA"
teAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule "E".Property hf'ld by
the .de.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!,wealth of Pennsylvania should be
described by lot and block number,street and street number,together with
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 encumbrances upon 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.
Four (4)room frame dwelling house
situate in Carroll Township,
Washington county,Pennsylvania,
115 Billon Street,Mono~gahela
a,V-fA)~~
~vm~
,
(1)(2)(3)/
DEPARTMENT
ASSESSED VALUE VALUATION
FOR YEAR OF ESTIMATED CAUTION
DECEDENT'S MARKET VALUE (Do not write
DEATH In this space)
A~~/{/I[~;7 10,000.00
Insert this total opposite II rea l property",Schedule IIA"in the X X X X X
liAs Reported"column on the last page of this return.10,000.00
RCC-:05
,COMMONWEALTH OF PENNSYLVANIA
TRANS~R 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 MARKEl'VALUE (Do not write in
this space)
771 ~lOO.OO1951DodgeSedanII
-
Insert this total opposite "Personal Property",Schedule "B"in X X $100,,00
the "As Reported"column on the last page of this return.
COM~fON1\'EALTH OF PENNSYLVANIA
Tfu~NSl~R INHERITANCE TAX
~~SIDENT DECEDENT
SCHEDULE "c"
TRANSFERS
'.
(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)-.,;;N..:..o.::-__
(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)No
(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)~N~O~__
(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)_N:..:..::o:..-_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)No
(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)_~~T~.O~__
(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)__~N~O~__
(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)__
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 MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
.,1.,1.,;,.~.I.
SCHEDULE "E"
JOINTLY OWNED PROPERTY.
n_F~InENT DECEDEWr
f .il.
ncc-:.ltl
'CCiM\ld:\''AiFI\LTH OF'PENNSYLV,\NIA
n \~::-TFH T:\HFltlT,\NCE TAX
,
till!------------------------------------------------
I\STRrCTIO!'iS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with 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 illIder 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-owners to /'
the decedent./
J(
-----------=1----------------Description of Property,Date of Acquisition,Name I unit percentage Estate
Address and Relationship of Co-Owners,and Place l Value Share Valuation
of Record of Instrument,where Real Estate.i I-------------'-----
DEPARTtlENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
property Interest
Checking Acoount,western Pennsyl-
vania National Bank,Monongahela
ottice,Acoount No.36958
Savings Acco\Ult,Mellon National
8UIk and Trust company,Charleroi
o~~lce.Account No.064500158
Checking Account,western Pennsyl-
.ania National Bank,Monongahela
Office,Account No.042...361 ...030
Allot tbe above Accounts axe held
jointly by .Joel Berton {the Decedent
andJol'Beatrice Robison,his daughte •
The Account was opened on october 1,
1969,in that fO;'II.The said
aeatxice Robison (daughte~of Joel I
Ber~on)bas a post office address ofl
BoX 436,R.D.#2,Monongahela,I
PeDaBvlvaa1a I
I I
Insert this total opposite "Jointly Owned Property",Schedule"E"I
in the"As Reported"column on the last page of this return.10,504.7£~...J
.......1 ..
RCC-37 (12-63)
C'OMI\IONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE(If step-children or INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH--._-......,0 .........4"'...;_-.V"'t>10 8 ...101..4 ...._.""..,.It 11..\--~.-.••_-...\-"'I
RMI!:436.R n M'2
MonontJabela.-Panna...
RaVl1lOnd A.Rer1:on c::.nn Vol!!!110_1"_,0"":-......,..11..\
Sussex Manor ..........\""
A lAo?
3000 --..•
__oxanaa..Texas 776~O
(
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
Will
Administration t No./:t/9 Year ....1,..7 I
P.'<THE
(Executor-Administrator
must complete "As
Reported"column #1.)
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JOEL BERTON..........................
Deceased
Late of .C2,rx 0 11 'T.c:ll'JI1E;ll.~P "j
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¥f;;.e....o;-n.....r~(.0 •Commonwealth~f fPe~svlvania --•'(.J1 g'')~':zexr-=-(./7 1:::)'--',..".r"n r",c:::::::II2~i ",JREPO,W~~AP~AII1J
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DEDUCTIONS ALLOWED INFormRCC-10
OFFICE OF TME
REGISTER OF WILLS
WASHINGTONOF COUNTY
AND AGENT OF THE COMMONWE....LTH
~~J~
&.J~l9-/217
3?-Jtf,?'
STATEMENT OF DEBTS
AND DEDUCTIONS
J
THE SU~OF -....$-5{~9t~1
DATE APPROVED .....•..
Register of Wills,Agent
ESTATE OF _-=J~O:..:E=-L==--~B=E:..:R:.:..T=..;:;O,;;,.N:.--L.....TE OF ~c::-a,;;,.r;;;..;::;;r....;;o...;l;;..l;;;".-.=T....;;o...;wn~s,;;,....;h_i;J;p~_
DATE OF FILING APPRAISEMENT October 28,196~AT5 OF DEATH _...:O...;c_t:.-o:...b:...e..:-r_l_8_,!..-_1.,:.9_6..:9 _
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF WASHINGTON 55:
I,BEATR ICE BERTON ROBISON
DATE NO.OF NAM"OF PAYEE REMARKS AMOUNT
VOUCH"1It
(Died September 23,1969)
L.M.FRYE Funeral Home Funeral or Decedent's wire 1,235 00
L.M.FRYE Funeral Home Funeral or Decedent 1,250 00
Doctor Klein Medical care.last illness 30 00
Doctor Golomb Medical care,last illness 56 80
Mononqahela Memorial Hosp.Hospital care.last illness 442 55
Mononqahela Memorial Hospital (wire1Hosp.care.last il ness 189 74
west Penn Power Co.Electric service 4 47.
Bell Telephone Co.Telephone Service 4 76
Monongahela Water Co.Water service 9 00
Carney services.husband ank1Rev.Funeral wire 40 00
Bell Telenhone Co.Toll telephone calls 38 00
Monongahela Daily Republicar Advertising 9 00
washinqton County Reports Leqal advertisinq 14 00
IVallev Tndenendent Leaal advertisina 10 75
Joseph Sitte Notary rees 5 00
.
Register or Wills probate and Letters 38 50
Register or Wills Filing Inventory &Appraise.3 00
Isaac &Sons .:bHusband and Wire)28 00Cuttlnaravemarkers
Beatrice Berton Robison Accountant's Commission 500 00
John E.Costello.Esauire Attornev's Fees 500 00
-
TOTAL $4,408 57
HEREBY CERTIFY.THAT.TO THE BE.T OF
MY kNOWL.EOGE AND BEL.IEF,THE FOREGOING IS AJUST AND TRU E STATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF
ADMINISTRATION SUBMITT..ED TO ,THE ESTATE OF __....;J=O:.::E~L~B::::E=R~T::..;O::::N~~_DECEASED..AS DEDUCTIONS FOR
J)~
SWORN AND SUBSCRIBED BEFORE ME THIS 15"
e~
;.:JO~EPll:SITtt~OTAR'Y'pu'at'lc .•
CHMHfRQI BOROUGH,'WA'SHlMGTOi!'COUNTY
MY COMMISSION EXPIRES JANUARY 7,1971
DAY Of"
--r
m
o
Ill>
R CC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
BEATRICE BERTON ROBISON
IN YOUR REPLY PLEA.E
RE"ER TO 38-18-8
/
J
In Re:Estate of ~J~O.=!EL.!:!....!B~E~R.!:JT~O~N'___
______---IWuuA:l.I.SJJ:Hl,JI.J.lNGIU-LT..uOilllN----County -File No.63-69-1219
Dear Mrs.Robison:
You are hereby notified that the original
appraisement in the estate of Joel Berton
has been filed in the office of the Register of Wills qf Washington
County on January 19 ,19-29.Said appraisement reflects the
following valuations:
Re al Es t ate _--'-..:::1:.::0:.z.~O~OO~•.;.OO:::.---
Personal Property ~~~l~O~O~.~O~O---
Jt.Held%mQ!Jrt'JrJa 10,504.74
Total ----'2''-l0''''',~6J.l,Q4J4u.u:7J:104~-
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 (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Da te __---=J:..::an=ua=:r:v~-=1::.L9..L•....;1=-9!...;7i..,;;O:..-_
DATE OF DEATH:October 18,1969
Note:This is not a bill.
••
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDE~T
SUMMARY
(Initial)
i':state of BERTQN.~,_---"J"-,,O.....E....L,-DATE OF DEATH
(Last Name)(First Name)
10-18-69 FILE NO.63-69-1219
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".
01-19-70
10-18-69
Dated:-------==-~'--'-"'-----
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for Washington 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
aUowed as a deduction./I).Cl ~
Dated:01-19-70 /~//7~'REGiSTEROF WI LLS
INVENTORY
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 16 196 17 16 196 17
VALUE AS REAPPRAISED
$---------+---
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $--------:---i-:---
Tax on $16 1
Tax on $----------ii---
Tax on $----------ir-.--Tax on $--1__
Exemptions========~=Total Estate --1-__
TOTAL TAX
COMPUTATION OF TAX
$--------+--$~q'_L..oa71_+_J7..l--7
$--------+--
$-------r--
$--------t--
$-----_----1._-
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::::::t===
BALANCE OF INHERITANCE TAX DUE $$----llt=Add interest at rate of 6%from_____to _
AMOUNT OF ESTATE TAX ASSESSED $------lL-
Estate tax paid $----Il-
BALANCE DUE $ -----JL-
Add interest at rate of 6%from t=
------1to-----$-------1
TOTAL TAX BALANCE $-------1
PAID $-'
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will l N
Administration ~o.
IN THE
year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
JOEL BERTON
Deceased
Late of .......CARROLL..TWP....
County of ....WASHINGTON .
...
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
-,
f
,---------~
Fonn ECG»-2
~:l .January 19,1970-COMMONWEALTH OF PENNSYLVANIA DATE ...........................................................................................................
DEPARTMENT OF REVENUE .-"~.RESIDENT INHERITANCE TAX COUNTY ......................J;l.9.,.§b..in.gt..QP............................BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO..................<?J..::.9..9::1.?1.9.................................,...
Whereas,..............................J.9J?1....;e.~.r.t.Qn..................................................................................late of .......................................Q.a.:r..r.9..1.:+.....'J)p.:o:..............................
in the County of ........................................W.9.-.~h.~.g~.9.~.............................................................Commonwealth of Pennsylvania,having died on
the .................................................l!1.....t.tL...........................day of .........................o.c.to.ber.............................19..69....,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,..........................J~l..•.R......C.ba.n~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 transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purpoles
$
REALTY:
Four room frame dwelling house situate in Carroll Township,
WashinQ'ton Countv.Pennsv1vania.115 Billon Street.
M~....~...........ht:>1 '".q 10.·000 00
PERSONALTY :
1951 Dod.e:e Sedan 100 00
JT.HELD:
See copy of Schedule "E"attached to appraisement 10,504 74
-
..
Total 20.60LJ n.
form:~~h bl:~::~:.worll~~rt~&~~:~a~o~e~~~~1it ..!~e;;;::~:;?:;~t.~elfn;j
ZW·············/··········,······~..................J.......................................~':~...:.........
II:(Ifumber and S reet)'1.................~........................................................................................,Penna.
(Post Office)
(
...WASHING.TON .County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
JOEL ..BERTON .
Deceased.
Late of
.....GAMQLL r,nfl'..~.
Date of Dea/h,Q~.~9.l;>.~.r...+..~.1..+..9..9.9..
Appraisemel!t Docket Vol.,.3.$.
Page,1.8.~8 No .63~.69.~l.Zl.9 .
Filed in Register's Office,.January 19 19...7O'.
Amount of tax due,$:.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra.isement,
Appeal f1'om Appraisement,.
Entered and chnrged,.
(:
~
dollars....-- ---71/100andRECEIVEDNINIHVNDRIDSiVBNTY.ONE
Beatrice Berton Robison.Exert representing Pennsylvania Inheritance or
....4{J).:..JLtn~J..mm-.ll.......c~ttBlJ.Jll-.--=E~st~at~e:...T~a~x~d~u~e~fr~0~m~th~e:...f~o~lI~ow~in~g~e~s:ta~t:e:.:------iiFrom:.3
Address_4~1~8=-'-=1rl=1~SH~I~N~G~T~O~N~A~VI~."~NVI~'~,----1 2%Taxon $.j)----------Ir.J1
OHARLIROX PENNSYLVANIA 15022 6%Tax on $_---'1~6!IL,....1~91iLJ6!lL......1...7.L..-_.j)---....;z..jL..l.-l~J__--111
File No.63-69-1219 Date of Death 15%Tax on $,--------$---------·1111
$--------
Date of Pa yment __':::":==::=::...l..-=:.=..IL-..::1!!.:9~7.!..O':'--1
Name of Decedent ---=J-.:O:..::i::l,~',-.:8:::B::::ft:.::T::..O:::.:N:.:.---J
%Tax on $$----------11fl1
Estate Tax,Act of
May 7,1927
$--------Ul
$---------
$__.iL97......1LJ,......7~7:..--_
TOTAL AMOUNT PAID
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
~'11:ill ~{fJ[L~@~YIT~'SEA L
NOTE:This T;;plicate R~c~ipt to be retained lar,a~ditp)8li.e18...8
•
$====9===:'1==:t='=='==lraJ,~
__1---,(,.---"_6;-=,_,-J_~_,.l.~.:-LJ-_---:-'_••-;-2_~--y_'/_tV'7._'_""_f-"'V--=----'L-_'_II:'\",<•-'Received by .r
NOTE;'In accepting t~e transfer inheritance tax on future estates,prior to the death of the life ,)(Signature)_,'.
tenant or tenant for years,as eVidenc"ed'by this receipt,it is understood that the Commonwealth shall I I ',~.",~L./1.,..,"//
not ,be precluded or preven!ed.from hereafter assessing additional inheritance tax at the death of the_...:1c..._U_/...,/c..j1c...·,::../d,Y-{:.:....b'£,..t.,=7.:'to:-~-;-;-v-f7=---'~/:::.--=-~_,_.""_c.._L._•.--="'2.;f...._'_r;;.<P_-:--_1UlifetenantortenantforyearswheneveritappearsthatsuchadditionaltaxmoybelegallydueondV(Title)'
collectible for any reason whatsoever.
,....«,
Remarks:
County --'--_..:.::.W.::A::::;SH::::.=:;INC:.:.:::..T:::..O::.,:N:.:..--l