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HomeMy WebLinkAboutOC1970-0073 - ESTATE OF BINKNEYr RCC-BI (2-64) CO~MONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING·OF APPRAISEMENT HOt1'ARD·F..CARSON (~n Administrator)· IN YOUR REPLY PLEA8E REP'ItR TO J l In Re:Estate of_----'"W.;..:;I=L=t=I=A=M~L,.;:..!f.....;B::..I:.:.::N:.;;;K:.::;:NE=~Y~·.__.....:-__ __'-------:l~{A~S:.:;H=I~NG:.T~O~N~County -~il,e No.63 ...70...73 De ar Mr"Oar'an : You are hereby notified that the original appraisement in the estate of·William L.Binkn~e'"lly':..,..-.-·_.,...-__ has been filed in the office of the Register of Wills qfWaShington County on September 10 ,19~.Said appraisement reflects the following valuations:. Re alEstate _--'-__--="=--="=""'_ Personal Property __~3~7~5~.~O~O=__ Transfers ......-;................",.-____.,.-- Tota1 --'-3::..1.:;.5.::.-..:.,..:,0..:,0--'-_ As to such ~ax 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. Date _....::S::.::e~p:.::!'t~o=tu~be~r:.-..!!1~O~,--'!!:.1!:!!-97.!..:O~·__Signed(2J R c:2t:~-y ;(l.?};P~ Title W.R.CHANEY,CHIEF~PRAISER DATE OF DEAT":April 4,1969 ESTATElNSOLVENT Note:This is not a bill. ..•.~ RCC;39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of BINKNEY,WILLIAM (Last Name)(First Name) L. (Initial) DATE OF DEATH_4:--....:4:--..:::.6:...=9~_FILENO.63-70-73 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". Dated:_..=.9c.::;-....1,.",0:..::;:-'-!.7-"0'--_ REPORT OF THE REGISTER OF WILLS Dated:__..::;..9_==1..::;.,0_-..:...7..::;..0 _ 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 rea r or lesser amount represents the sum allowed as a deduction.'--I----~-~ REGISTER OF WILLS TIl\"" 375 00 1.398 03 e Insolventat $ ~75 00 375.00 1.398 03 Est VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$-------+-- 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 Valuation of life estates or annuities.. . . . . . . . . . . . . . . . . .$t=-ESTATE TAX ASSESSMENTS $----J.-E FOR USE OF REGISTER ONLY Tax on $-----------4--2% Tax on $---------f--6% Tax on $---------4--5% Taxon $_~ hXM$~~) Exemptions .....,...... Total Estate ~__ TOTAL TAX COMPUTATION OF TAX $----------4-- $----------4-- $------~-­ $-------+-- $----------4-- $-----_----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 $t:= Add interest at rate of 6%from_____to $---J AMOUNT OF ESTATE TAX ASSESSED $--__~L- Estate tax paid $--'L- BALANCE DUE $-~I___ Add interest at rate of 6%from ------Ito-----$-----~t=TOTAL TAX BALANCE $----~.PAID $.....J 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 (...No.AdmlOlstration IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF WILLIAM L.BINKNEY Deceased Late of County of ELCO WASHINGTON.................. v , Commonwealth of Pennsylvania REPORT AND APPRAISAL ,. , Fonn RCC-2 COMMONWEALTH OF PENNSYLVANIA DATE ....§.~P.~..~~"-.~.:r.......!9..,.....J ..~?Q ..............DEMRTMENT OF REVENUE of ". RESIDENT INHERITANCE TAX Wa h"t.COUNTY .......................s..~n.g....O.D.......................BtJIlEAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO.......6.3...~..7.Q.~..7.3.................................................... Whereas,...................w.~.+JJ.~~....~.~......~J~~~.~.y ......................................................late of Elco............................................................................................................. I in the County of .........................:w.~~hJ.ng.~.9..P.:......................................................................Commonwealth of Pennsylvania,having died on I I the ..................4.....t.h............................................................day of ............A.p.ril.............................................19..6.9..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;, Therefore,I,.......................W.~.R.~......Ch.an.e.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. Descr'lptlon Unit Appraisement of Asset Values Made for Inheritance Tax Purpoles $ PERSONALTY: lQ~C\nnrlp'p.~..ri",...A ."1 p.3:75 00 ~.. I , J . -...,., ,...... Total 375-00 i .. ESTATE INSOLVENT Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con- formity with law on this ...............,................,.....,...,..,.............day of .......................................,...........................................................................................,..........19 ............. ........................,.,........,..........",.,............."............................,.,.."..........................,.........,....,.. AppraiBer .".......".............."......,.............",................,."."."......,............,.............................,......".,............. (Number and Street) ..".....,..................,,,.....................................................................................................,Penna. (Post Ofllee) ...JvASHINGTON....County oo (H ~,...., RESIDENT INHERITANCE TAX APPRAISEMENT Estate of WILLIAM L.BINKNEY Deceased. Late of ELCO...................,. Datc·of Death,}.P:r..~:L.;A.,J.~.@ . Appraisemel!t Docket Vol.,J...lf... Page,-1./~'J No 6..3~.7.0.~.7.3 . Fi~ed in Register's Office,Sept..•.....l.O J9 70 ~mount of tax due,$. DEPARTMENT OF REVENUE -' - ~- -' Received,.: ............................................................................................;--•...........................~............................................................................ Examined and Approved,-..:> Wrote abo.ut Appmisement, Appeal f1'om Appraisement,. Entered and charged,.•-1 ~. ."J FORM 67REV.1-50 'j REG.WILLS .Jt~£~. Applicatiun fur iGrttrrB uf Abministralton un thr E f WILLIAM L.BINKNEYstate0 .. late of )~J.S.Q.,p.~.nP.:.§.Y.J.y..?,;9..b.?,;,Deceased. Before the Register of Wills of Washington County Howard F.Carsonpersonallyappeared . who,being duly sworn deposes and says that...~.t.J.~.i.~p.h.:~i.9.~n.~Y.... age f?7..,having..h.i.$.last family or principal residence at....BQx 7..7.. (Street and Number) Elco W h'C Pl'd'd'...............................................................................................................................,as Ington ounty,ennsy vanIa,Ie Intestate (City,Borough,Township) -at..~9..~;~.e.:..g.e.?:E.~.~E.!?.t...t y~..~..;;::-.,-on-the.4lefrayof"A.8.t".;:!:J."-,i : . A.D.,19..Q2 ,at...JJ..;..,2,Q P...,M.,possessed of personal estate to the estimated value $~9..Q..~.9..Q ,and of real estate in the Commonwealth of Pennsylvania to the estimated value of $?:.9.9 ,situate in ~.. The names and addresses of the decedent's surviving spouse (if any)and other heirs including heirs by adoption)are as follows. RELATIONSHIP I RESIDENCE ......§J:p..~.~§.~~!P.:Js!}.12.y.Y.P.:f.±.12 '~.Q.~;?.l.§."RQ.$..Q.Qg..,.p..~.".. ......R.?,;J.p..h..Js:..~~.:!-.9..~.n~.Y.N.12.P..h~.~~.;???tj:J;?.!?.!:.:t.Y.W§..y..".. McKeesport,Pa. That deponent is over 21 years of age,reside3 at..C.h.~.t'.1.e.t'.Q.i.J P~.uns.}1.1.y..ani.a.,.. .................i!::(.!::::.r.~d!:fJ.-.. is a citizen of the Ullited States and a resident of Pennsylvania,and respectfully applies for Letters of,. Administration upon the Estate of said decedent,no letters having been previously issued thereon. Sworn and subscribed before me thiS.....~.....!irn~.!!:~2::::,,,,._. day 0K?:D:~.?:E.Y.~,A.D.,19 7.Q .. O~»~......................................................................................................................... REGISTER COMMONWEALTH OF PENNSYLVANIA} WASHINGTON COUNTY,~SS: And now J.~.!?:g.9,..f.Y.~,19.,ZQ ,comes H.Qw.~.t'.g F.C.~,J;,s.Qn . who being duly sworn doth depose and say that.h~will well and truly administer the goods and chattels,rights and credits of :wlJJA9.-.~h..~~.!.!}.~.!?:~.y.,deceased, to the best of....~i.~.skill and judgment in strict compliance with the laws of this Commonwealth,mind- ful of the laws relating to inheritance taxes. .O~Sworn and subscribed before me this . ~anuary 70.day ~.D.,19 . ................................................................................~. REGISTER •-' .;-;, '"~, I I I ., iii ~f?3-7o-1g APPLICATION FOR Letters of Administration ESTATE OF William L.Binkney Deceased Letters R $. .............................................;......17 11--(7 $1-.;.. Extra Alias ...... . .$.. 'Certificates ..fA r?/,;;(j...\......{7 •.$~. , Renunciations $. ..................................................................$.,.......-::E ;0 --.J r·r..·..·........»c:::>•...............................~~~::::':'::. Total....z ;.;:~(/)/'/1 t;?Qo....·r;...]··..···.......C/~.'fT1 __,,-~.).•'1 ..~. t ....."0 ;,..... °0 Z "1 3:0 __);>- o -:~:::.J.-r-z-Or-a:t>(f) --0:::r-,f'\"J ,......., o.. ~"-./'l Howard F.Carson....................................................................................................... Attorney ~2 (- .......,'-, .7tJ -7-! !(nl1W .All :!len iy IDqese 'resents Estate of ~~.~..~.~~.~~.~~.~.~~~.~.¥........................}N f 19m00 .. late of g..Q ,Deceased KNOW ALL MEN BY THESE PRESENTS, That we,.~g.~.~!..~....f..~.....9.~.!'.~.9.:r:?:...~..~..].r.J.p.£Jp.~J ...~.~.9:~~J.~.~g §~.~.t!.~.~t.Jg&l.1.t.y.Ij!..ng.. ...................~.~~.:~.~.~.!??..~~~..~.~.~::::9.:.~..~~.~.~~.~~.~.~.!.... all of Washington County,Pennsylvania,are held and firmly bound unto the Commonwealth of Pennsyl- . f h f h'd'h . h f One Thousand D 11vama,or t e use 0 t ose Illtereste III t e estate,III t e sum 0 :......................................................0 ars,to be paid to the said Commonwealth,to which payment,well and truly to be made,we do bind ourselves, jointly and severally,for and in the whole,our heirs,executors,administrators,successors and assigns,and each and every of them,firmly by these presents.Sealed with our seals and dated the 2.Q.th day of ...................~~.~~.~.:.!.A.D.,one thousand nine hundred and §.~y.~n.ty.. THE CONDITION OF THIS OBLIGATION IS,That if the above bounden .. Howard F.Carson Administrator or any of them,shall well and truly administer the estate according to law,this obligation shall be void as to those who shall so administer the estate;but otherwise,it shall remain in force. Sealed and delivered in the presence of: t;ttttement nf t;urrty I,,surety in the sum of·$,on the administration bond in the estate of..,say that I reside at ..............................................................................,Washington County,Pennsylvania;that I am the owner of real estate, the title to which is in my own name and duly recorded,situated in , Washington County,Pennsylvania,worth above all encumbrances $;and that I am worth the amount expressed in said bond,over and above my just debts and liabilities. j Co. Street 8'ttttement nf §urety P.O. I,,surety in the sum of $on the administration bond in the estate of ,say that I reside at ..............................................................................,Washington County,Pennsylvania;that I am the owner of real estate, the title to which is in my own name and duly recorded,situated in , Washington County,Pennsylvania,worth above all encumbrances $;and that I am worth the amount expressed in said bond,over and above my just debts and liabilities. Street P.O. COMMONWEALTH OF PENNSYLVANIA,}SS. WASHINGTON COUNTY,. And now..........................................19 comes . who being duly sworn,says that he is acquainted with the financial standing of the securities to the within bond;that the said obligors have each executed the said bond and that the sureties thereto are the owners of real estate in their own right of value more than the penal sum of said bond over and above all incum- brances and exemptions. Sworn and subscribed before me this .. day of A.D.19 .. --------, ;<.3;2..1 C:,3-1o-73 No.;(32,9 r--. i\~miniBtratinn fSnull IN THE ESTATE OF William L.Binkney And now January 21,--------,19 70 Bond approved and Letters issued to Howard F.Carson who w~~uly q~i~d ~ri1::5-----= 0>(;')c:-:r:-en c- RU:bSID.1j()Mari;o r- 0'..-0::r-,......, ~.rr;o rn ;....."'>nm.gister---i ;0 :-,.·r o '<:;0 '1 .3:: C')"~a::E5}:r=--0,-::2: 1>(/)0 Bond Book .63 ~Pag.e 235 ~2 • IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION No.(3-7t:J~/~ IN RE:ESTATE OF WILLIAM L.BINKNEY, DECEASED. PETITION FOR SETTLEMENT AND DISTRIBUTION OF ESTATE OF LES THAN $2,500.00 UNDER PROVISIQNS OF SECTION 202,OF THE FIDUC_II IARIES ACT OF 1~49,AS AMENDE.,-,~ ~~ o (JJ:--";:i;::nr:=\'"~::;-,cVb~(,"~~:-::' ~i~j~l;.. f •r..,_ ~>.~.r:-~0 l ~Z;o ---.lc=- r':J ;"l ~ "" :.0 ---' <-- .. ., ,; ~~:T~~ ~~~~~rM~ ~~~~ 15022 I ;;f--~- ,". IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA. ORPHANS'COURT DIVISION IN RE:ESTATE OF ( WILLIAM L.BINKNEY,(NO. Deceased.( PETITION FOR SETTLEMENT AND DISTRIBUTION OF ESTATE OF LESS THAN $2,500.00 UNDER PROVISIONS OF SECTION 202 OF THE FIDUCIARIES ACT OF 1949,AS AMENDED. TO THE HONORABLE P.V.MARINO, PRESIDENT JUDGE OF THE SAID DIVISION: The petition of HOWARD F.CARSON,ESQUIRE,respectfully represents: 1.That William L.Binkney died intestate on April 4, 1969,a resident of Elco,Washington County,Pennsylvania. 2.That said decedent was survived by his uncle, Elmer E.Binkney of Roscoe,Pennsylvania,and his nephew,Ralph K.Binkney of McKeesport,Pennsylvania,both of whom renounced their rights to administer,in favor of Howard F.Carson,Esquire, and Letters of Administration were granted by the Register of Wills to the herein petitioner on January 21,1970. 3~That at the time of his death,the only asset which the decedent is known to have owned in his own individual name was a 1965 Dodge Sedan which your petitioner has disposed of after an informal auction for the sum of $375.00. ,.I 4.That decedent was not employed at the time of his death and no salary or wage payments were due him nor have any of the same been received by your petitioner nor to his knowledge anyone else,since decedent's death. 5.Your petitioner has tried to locate other assets of the decedent and has been informed of dubious financial and real estate transactions in which the decedent engaged during his lifetime.Your petitioner has concluded that litigation to question these transactions would be very time cons,.uming,qui te expensive and not likely to be fruitful.Most of the infor~ation was supplied by Attorney Oliver N.Hormell on behalf of his client,Virginia Filoni.The said Virginia F~loni claims to be owed the sum of $700.00 by the decedent, and s~e also claims the right to purchase a cabin which was previously owned by the decedent in Fayette County,Pennsylvania. Your petitioner believes that he would be justified in-question- ing said transaction by litigation only if Virginia Filoni is willing to finance such litigation.This opinion was conveyed to the said Oliver N.Hormell,but,Virginia Filoni has not shown any desire to finance said litigation., 6.That the known debts and claims of the decedent are as follows: A.Eckert Funeral Home Net balance due on funeral (initial amount of complete funeral was $1676.06, and $1307.06 of this was paid by the following sources: Mike Timlin $600.00 Social Security $255.00 Elmer Binkney family 31.80 Western Pa.Nat's.Bank $122.71 Wheeling-Pgh.Steel Co. Pension $47.55 Veterans Administration $250.00 Net Balance Due on Funeral Bill -2- $369.00 B. C. D. E. F. G. H. 1. .' Charleroi-Monessen Dr.E.F.O'Leary West Penn Power Co. Bell,Telephone Co. Columbia Gas Co. Municipal Authority of Washington Twp. Farquhar's Grocery Store Virginia Filoni - Hospital - Services for decedent Balance of decedent's bill Final Bill Final Bill Final Bill Final Bill Balance of decedent's bill Claim based upon dec- edent's alleged note $18.00 $20.00 $14.52 $19.28 $16.10 $3.38 $7.00 $700.00 7.That to date your petitioner has advanced the following costs of administration: F.J.Buckley valley Independent Washington Record Co. GUy Rogers Russell Marino C.Rosenthal,Notary Russell Marino Russell Marino Richard Riley Bond Advertising Advertising Probate of Will Probate of Will Cert.of Title, RCC 62,and Petition Filing RCC 62 Filing Petition Transportation of decedent's car $10.00 $10.75 $14.00 $15.00 $10.00 $10.50 $3.00 $7.50 $25.00 $105.75 8.That considering the size of the estate,your petitioner has claimed no compensation for acting as administrato and is claiming only $125.00 as attorney's fees. 9.That your petitioner has filed with the Register of Wills of washington County,Agent for the Commonwealth of Pennsylvania,in the collection of inheritance taxes,a true and correct Report and Appraisal of the assets of which decedent died possessed and statement of Debts and Deductions (RCC-62), 1~hich has been approved by the Appraiser for the Commonwealth, and the decedent's estate has been determined to be insolvent, and therefore,no inheritance tax due;said determination is attached hereto and marked Exhibit HAft. -3- ~----------------------------------"'j---, ,. \ ," 10.That in summary the monies available for distribution and the offsetting credits are: Income:1965 Dodge Sedan Automobile, concerted into cash Less:Preferred administration ex- penses claimed in Paragraph 7 above Net Balance available for distribution $375.00 $269.25 11.That Items A,B.and C as listed in Paragraph 6 above,are of preferred classes of claims,while items D,E, F,G,H,and I of said paragraph have no such priority. WHEREFORE,your petitioner prays your Honorable Court to approve the distribution of the balance of funds available, to wit:$144.25 on a prorata b~sis to the Eckert Funeral Home,Charleroi-Monessen Hospital,and Dr.E.F.O'Leary,and to excuse and relieve your petitioner from entering into any litigation to question aforesaid dubious financial and real estate transactions of the decedent during his lifetime, and to discharge your petitioner from further duties and responsibilities. AND,he will ever pray. I!~L~'Howard F.Car-s-o-n~~~---------- -4- ,,'I \ RCC-Bl (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT HOWARD F.CARSON (~IXX~Administrator) IN YOUR REPLY PLEASE REP'IER TO ." In Re:Estate of_---.:W:.:....:I::.:L::.:L::.:I=A=M~L=_.:.:..._.::B:..=I~N:..=..:K~NE=Y _ ____..!.!W~AO!:!S~HL.a.I.uNJo!.G~TJo!.O.uN County -File No.63-70-73 Dear Mr.Carson: You are hereby notified that the original appraisement in the estate of Will i am L.Bj nkner . has been filed in the office of the Register of Wills qf Wash1ngton County on September lO ,191..Q.Said appraisement reflects the following valuations: RealEst ate -:::-=--::'~----- Personal Property_~3~7~5w.~0~0~-__ Transfers -----""':l;'";;or-.".-;~----,.--Total ,:::.3..:,.7..:::,5..:...,.=.0..:::,0 _ 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 (5%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Title W.R.CHANEY Date _.--WS~e"*putor.lieOi.llmwb..ue"'rL.._l.L.O~,_,..,Ll....;l9u7..3100L..-__Signed ~~_-h--l-'--..s:::::.L."""",,::;;tC.::I~::"'-"'~?1Jtf PRAISER DATE OF DEATH:April 4,1969 ESTATE INSOLVENT r..' Note:This is not a bill. ~,- I .i:,..-" ..\. EXHIBIT "A" II .';< !I .. II , IIII II II Ii, ,I I 'I Ii I I Before me,the undersigned authority,a Notary Public in according to law,deposes and says that the averments contained I I IIandCounty,personally appeared! I ,who,being first duly sworn I I I Petition for Settlement and are true and correct.! Distribution of Estate I , I Howard F.Carson in the within rIIIIIii COMMONWEALTH OF PENNSYLVANIA ) I SS: !I COUNTY OF WASHINGTON ) !II III, 'II,q II and for the aforesaid Commonwealth II IIII :1::I.I Sworn to and subscribed Howard F.Carson 13th ,1970.~------ Expires:March 12,1973 ,. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF ( WILLIAM L.BINKNEY,( Deceased:( DEC R E E AND NOW,this /-4fd--day of ectob-e"l!",1970,upon con... sideration of the annexed petition and pursuant to the provisions of Section 202 of the Fiduciaries Act of 1949,as amended, the Court ORDERS AND DECREES that the net distributive assets of the Estate of William L.Binkney,deceased,in the amount of $269.25,be hereby awarded $125.00 to Howard F.Carson,as Attorney's fees,and to the Eckert Funeral Home,Charleroi- Monessen Hospital and Dr.E.F.O'Leary on a prorata basis, to wit:Eckert Funeral Home ...$130.78;Charler~Monessen Hospital ...$6.38 and Dr.E.F.O'Leary -$7.09;and the Administrator is relieved from entering into any litigation to question dubious financial and real estate transactions of the said William L.Binkney during his lifetime,and said Administrator is discharged from further duties and respon- sibilities. Form Xo.RCC-62 (12-66)THIS FORM Rr;QUIRED IN ALL ESTATES WITH GROSS ~J2'TS UNDER $10.000.UNDER SECTION 701 OF ACT OF JUNE 16.1961.J EFF~CTIVE JANUARY 1.1962.(FILE IN DUPUCATE WITH COpy OF WILL ATi.II.CHED). OFFICE OF THE REGISTER OF WILLS County of WASRu:·r~.'.(QN . . ............ ..HQw?-.t:Q.F C.~+?QI)of ?;I..4.f.ql:l:r::~1).$.~u ..C;::P.C3:~~.~:r;9.i;1.p.C3:~". (Name)(Address) being duly .$_WQ.r.O .according to law,deposes and says that he is the ~_9.~.i.._~.i..§J~!_~!9_~_ (Exec.,Adm.,Legatee,Etc.) of the estate of .w;i.JJ:_:h~nL_L.!~-~.DJsn~.Y whose last residence was a..Q~__7.7...1 _ (No.)(Street) ___________Elc.o..,..deceased,and that the whole of the estate of said decedent,who diedAP-~_LL_4_~19_Q2 (City,Borough or Township)(Date) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ENCUMBRANGES UPON EACH PARCEL AT DEATH OF DECEDENT. WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES.GIVE NAMES,ADDRESSES A~m RELATIONSHIP OF OTHER OWNERS. Real Estate Personal Property 1965 Dod e Sedan Automobile Estimated Value .. ., NOTE:You may expedite the processing of this return by filing with it,and as a part of the return, letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the decedent as of the date of death,Such letters must be signed by a responsible officer of the financial institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of account,account number and the exact name or names in which the account is registered. _.'-'~~--.~.-'-~-~~------------.....QJointlyHeldProperty Estimated'.Value ,.\ . None ( , Transfers within TWO YEARS Prior to Death ., ",, NONR ,. "~l,. c ,.- ,., That at the time of death there was no safe deposit box registered ih 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 D~EPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT l\Tnne:> BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest,vested,contingentor otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT Elmer E.Binkney Uncle Yes Insolvent RoscGe ..... Ralnh K.Binknev Nenpe.w.~Yes T.n~olvp.nt -McKeesport,Penna. ~ESIDENT DECEDENT •'D.~BTS AND DEDUCTIONS CLAIMED NOTE'List first five items in the spaces so provided,observe notations thereon,and instructions Funeral expenses lOOK due and owi ng8ckertFuneralHome .---.:.D:.:E=.:B=-:T::.....::O:.:.R:.......::.C=LA=IM:::.-__-_-,-N:.:.:.:A:.:.T..::U..::R:=E:.......::.O.::...F-..:.S:::A.:.::M::=.E=----,-_.:.::A:.::M::.:O:.:U:.:N:.:.-T=r-------!nTHIS COLUMNltEGISTERONLY $36900 $ " NONE Notary £ees,Advertising and Filing Costs ~oward F.Carson.Esauire Family exemption (will not be allowed unless d,ecedent died residing with a spouse or children.) Administration Expenses * Counsel fees .. __-=O'-'O:c..:0=-t=-0..;:.O+--+-_ AO 175 12500 Howard F.Carson.Esquire Fiduciary commission *00000 OTHER DEBTS AND CLAIMS (*)See Note below west Penn Power Company Bell Telephone Company Columbia Gas Company Municipal Authority o£ watangton Township Charleroi-Monessen Hosp. Dr.E.F.O'Leary Farquhar's Grocery Store Richard Riley Virginia Filoni Decedent's Final Bill Decedent's Final Bill Decedent's Final Bill Decedent's Final Bill Services £or Decedent Balance o£Decedent's Bill Balance o£Decedent's Bill Transportation o£Decedent's Automobile Claim based upon Decedent's alleged Note 1452 1928 1610 338 1800 2000 700 2500 70000 Total 1.39803 Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission oi'debt is greater or less than the estimated amount claimed and allowed. ./J.~F~....o. ~Administrator)Subscribed and sworn to before me this ,0 • 0 0 ••• 5#....'j',..0 •••,•••••"daY~Of0••0 .A.ugust..0 0 0 •••0'1970...?;:t,?o 0 ~th.S:t.:r;~~:1;0.0 •••••••••••••0.0 ••••••• '..'tATHY JEAN ROSENTHAL NOTARY PUBUQ (Street Number) ....0 •••W;....,0;O!~~!...0'•••.,• 0 ••'CHIIRLERDl'nORO'0 WASHIN.GTON COUNTY •r"'!~·.MY Cn"lM'SSION EXPIRr~M"R~H 12 19 r.harle:r:o~o,,·,P.eonna..•o.o,..o.o ...,..o..oo ..J~IV I,L':>01"v ,rr (Clty or Town and State) t~e,?ps~/l!?nia Assp Of Notaries .o.~.~.J.~ApprRI~' y cert'y that the above appraisement is made in conformity with law on this 0 ••0'•••0 •••••0 ••••••••••0 0 ••••,19..P'd"..~..c;;e ....o In the event that any future interest in this estate is transferred in possession or enjoyment to collateral of the decedent after the expiration of any estate fOl'life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF T I,the undersigned duly elected Register of Wills in and fef'~~~~?~Z:.-.'I~~~rA::.c~,--.......-I.••.0 County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the a unts claimed by depo ,except as to those items where a greater or lesser amount ~::d~o~th in the ~~.C~.I.~~~.t~.e.~i.~~~/~.s:£;;ve,which greater ~s.s~~.~~~~~..~~.~s.e~.t~.t~.e.~~~?;;~~'.... Register of Wills , ~Fonl1 No,RCC-62 (12-66) ~inistration INo Year ..' . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF -,-:"\'\ •........W:I:Lt.JM1.):"',.~J;~~X . Deceased Late of Elc.Q . County of ..W'asbingtan , u..-: (:.:J....-:.,:x S'"";0 _.- ~-r);_~::CJ -<.:__,a --.--;r Z -0 r-0»en ~-~....-.;..._.,J.-n>-rn ::':.-:;;'::>0 ••• REPO~.1'~N])APPRAISAL -\.,)~.(,i'''fZ--tnf .__~·l G....[t1 r-----t ;x.!~".. Commonwealth of PennsylvaI.!ia ~.~. --.J ':!J" c:::J .,.A~' " i ! l HOWARD F.CARSON ATTORNEY AT LAW 212 FOURTH STREET CHARLEROI.PENNSY~VA~,,,,,S02~ ,,,\"'lo .•' RC c-I 03 (2-64) COMMONWEALTH OF PENNSYLVANIA DE;PARTMEI'jT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX DIVISION J:/;!,,;'c"/!AL .~3-7D-~..•_ INHERITANCE TAX RETURN ~ FOR INSOLVENT ESTATES ONLY OF RESIDENT DECEDENTS COUNTY OF_1f_'@-!<·~:......:.e~t..:::;te=--..lo~~w....a:;..:;..+- J This return must be completed in detail and filed in duplicate,with the Register of Wills in the County where the decedent resided within one year after date of death,unless an extension is granted by the Secretary of Revenue. Wi II .509 N.State Street Admn.No.19__I,_P_a_ts_y_A_.-;:-S-;-p_i....D_el_li_·of Clairton,Pa.15025 (Name)(Address)Misc. being duly sworn according to law,deposes and says that he is the-=-surv=-..:....=in..:.=·ng==.=-:""c-"'.o_-t..::.e-"'.nan~""t-=-..,..--_ I (Exec.,Adm.,,Legatee,etc.) of the estate of William.....Binkney late of Elke,Washington County,Penna. (City,Borough,or Township) deceas,e..d,and that the whole of the estafe of SQid decedent,who died on_-=k~p~!'~W;::j~'~E~~~~~~6~8L_-6£l~~¢,~~~{:J./~·...j;/4,--+/~Y~hWf~_.(Date)tUI '.!F-}i ' , consisted of the assets listed below and that allowable debts and deductions exceeded the fair ma~ket value of the assets and ~A---=t1.~.,--=~;.p:=:.'=.>oL.'v~~__~re)(Title) Type of Asset: Real Estate,Pers. Property,Jointly Held Prop.or Transfers .'rOtafi ASSETS e, (Attach additional sheets if necessary) Description of Asset Estimated Market Value Department Valuation CAUTION (Do not writ,e in this space)/' Real Estate jointly held by William L. Binkney and Patsy A.Spin- elli,as Jt/ ten/w/r/sur. and not as ten/in common Ict in Henry-Clay Township,Fayette County,Penna. being lot No.1 in 1mrecorded plan laid out by Arthur S.Burnworth etual.described as follows: Beg.at a mapel corner,thence N.430 E.123 feet to poplar at ,corner;thence.alo~land of Arthur S.and Elmer D.Burnworth,S.03720 E.85 feet to stake corIler;thence S.43 W.123 to stake corner;thence N.37~oW.85 feet to place of beg. Being same lot that William L.Binkney,a single man,by deed dated November 22 J.1965,recorded in Deed Book 'Vol.1017,page 8$4,conveyed to William L.Binkney and Patsy A.Spinelli, as Joint Tenants w.ith right of survivorship and Not as tenants in common. Value of property is $2500.00 -1/2 is $1250.00 Property sold 12/17/71 to Beatrice Buck wyatt and Walter Wyatt,as jt/t/w/r/s for $2,500.00 TOTALS $1250.00 $1250.00 oJ<J"-j., 1>' /,),'(-'f'd () REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointee!Inheritance Tax Appraiser in and for the above County do respectfully report that I have appraised the real and personal property as reported in the foregoing schedule at the values set forth opposite each item in the last column to the right. Dated:Inheritance Tax Appraiser Name of Payee DEBTS AND DEDUCTIONS Nature of Claim Amount Claimed Amount Approved by Register Eckert Funeral IbIDe Funeral expenses $1651.80 /i .j,.fcJ·iO .. TOTALS REPORT O·F THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for the above County,do respectfully report that I have allowed deductions in the amounts set forth in the above schedule as claimed,except where I have set forth a greater or lesser amount ;.the I..,,.I"m.,.the ,Ight,whl,h g,e.'e,.,Ie,....m.".',ep,e,e."tb~1,Om)JI1.wed.,•d~t1...,~~/q~?----.u:.~_N /h.4A~-"Date of Approval:~/-.~"V V'V'~ ,Register of Wills " RCC-BI (2-64) COMMONWEALTH OF PENNSYLVAN IA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT (Executor or_Administrator) IN YOUR REPLY PLEAGE REP'IER TO jJ ,. ,, In Re:Estate of W1_,_'I_J_,VJC_·'_'..,.;.',_L_.._~_,_,_"_'._'_'_ __\t_ASH_'_INGTO_,_'._1_,County _File No.''J·7o-1' \ Dear'SlJt; You are hereby notified that the ..SUppl...w. appraisement in the estate of tilll1am L.8~el has been'filed in the office of the Register of Wills qf Wasl1.lrlatoa County on ,Jam\&!7l$.,1912.Said appraisement reflects'the following valuations: He al Est ate _-,---.,;;;.lt~2;,;;,:S::..O:;.:••...;cQ&...;..'·'_ Personal Property __ Transfers --'~_...............-----------Total 1_,_2..:;'_0...:.,.00_,_ 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. ;\ Title Date _,J_aIl_U1J.'l1f_,-:::'':...'_18_'..:..,_1:_91_'_2_,_ ;:,/' DATJ£OF DEATih April 4.:L9~9 -- Note:This is not a bill. Signed __:FRA.1!roE_",_,_'_''_5-,-',_LEO_,_'_ CHmr APPRAISEl R'C C-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of BINKNEY,WILLIAM L. (Last Name)(First Name)(Initial) DATE OF DEATH 4-4-69 FILE NO.63-70.-.73 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of__W_A_S_H_IN_G_TO_N _ 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". Da ted:_--I.L,J~AN1JI:lI.UIA:uR....Y~1~8!.J..,~1-9.L7u2""'::-_ REGISTER OF WILLSSUPPLEMENTAL JAN 19 19702RUSSElL MARINODated: REPORT OF THE REGISTER OF WILLS WASHINGTON 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 ter or lesser amount represents the sum allowed as a deduction. ESTAT~INSOLVENT--------1--- VALUE AS REPORTED VALUE AS APPRAISED $I 250 00 $:.:!:..L!~~LINVENTORY 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 1,250 00 ,?~?~O 1,?"C J( 1.282 eo VALUE AS REAPPRAISED $-------+-- Valuation of life estates or FOR USE OF REGISTER ONLY Tax on $----------i--2% Tax on $----------i--6% Tax on $----------i--5% Tax on $----------i--~O% hXM$1~ Exemptions========~= Total Estate -\-__ TOTAL TAX COMPUTATION OF TAX $-------+--- $---------4-- $--------+-- $--------+-- $--------1-- $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 $t= Add interest at rate of 6%from _____to $------- AMOUNT OF ESTATE TAX ASSESSED $~L-- Estate tax paid $----Jl- BALANCE DUE $---_~~ Add interest at rate of 6%from ------tt'o-----$-------1t=TOTAL TAX BALANCE $-------I. PAID $__~·cc:-""'-:....,....--...."'...f' FOR USE OF REGISTER ONLY ADJUSTMENTS"" NOTE:Where subsequent adjustments are made to the above computation of tax by the it'egister of Wills,for proper reason, same should be noted below,with short explanation. Will Administration (No. IN THE ~' Year ...,..,..." "" MATTER OF THE APPRAISEMENT OF THE ESTATE OF WILLIAM .L.BINKNEY Deceased c ~. Late of .ELCO... County of .WA,$B.I)IJG'IPN Commonwealth of Pennsylvania REPORT AND APPRAISAL' L G r> I· ,-. " •I, <I ~ DEPARTMEl'JT OF REVENUE ..BUREAU OF COUNTY COLLECTIONS HARRISBURG,PENNA.17127 COMMONWEAlTH 'OF PENNSYLVM~IA RESIDENT INHERITANCE TAX APPRAISEMENT D.......J.\lIU~Y 1~'__~??:2_..... COUNTY ..~~.~~~.~g~9..~...............................1 FILE NO 63.~7Q~73 . Whereas,w.~~!~~~?.~.~I late of ~.~q.Q.. in the County of WASHINGTON Commonwealth of Pennsylvania,having died on the 4t.o ::day of AfR.J.L 19 6.9.,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,FRANCES LEO ,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. Description of ASlOt :-illt-'t-' See COpy of appraisement attached ESTATE INSOLVENT Unit Values $ Appraisement Made fol'Inheritance Tax Purposes 1250.00 Having been duly sworn according to law,I do hereby certif~that the eve appraisement is made in con-formity with law on this m.m.18th ...m day OfmJf~;~~~~n:"~B~"......,:~2 (Number and Street) ..............Wa§.h.in.gt.9.n ~a...................................... ,Penna. (PoRt Offiee) .....WA~H.JNG.'J,pN.....County ~ L RESIDENT INHERITANCE TAX APPRAISEMENT Estate of WILLIAM L.BINKNEY Deceased. Late of ELCO.......,-. ~ate a;:el~:~:h;~~.::,~~~..4.1.~9..~9..'i . ppr 0'~. Page,..11:1-::.7 N q 63.~7~73 ···· Filed in Register's Office,:19 . Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appraisement;. Appial fl'om Appraisement,.. Entered and charged, ... ,.' ...