HomeMy WebLinkAboutOC1970-0197 - ESTATE OF RAYNALt.;;:........•$G
-LAST WILL AND TESTAMENT -
I,BENJAMIN RAYNAL,of the Borough of Donora,County of
Washington and Commonwealth of Pennsylvania,do make,publish and declare
this to be my Last Will and Testament,hereby revoking all wills and codicils
at any time heretofore made by me.
FIRST:I give,devise and bequeath all of my property,real,
personal or mixed,of whatever nature and wheresoever the same m.ay be,
to such of my children,Norval B.Raynal,Alma I.Dowdell and Marie P.
Conway"as may be living at the time of my death and to the issue then living
of such of my children as may then be dead,per stirpes.
SECOND:I appoint my son,Norval B.Raynal,executor of this
my Last Will and Testament.Should m.y said son,Norval B.Raynal,fail to
qualify or cease to act as executor,I appoint my daughter,Alma 1.Dowdell,
as executrix.I hereby direct that my personal repre senta.tive s shall not be
required to give bond ·for the faithful performance of their duties in any
jurisdiction.
IN WITNESS WHEREOF,I,BENJAMIN RAYNAL,the Te stator
above named,have hereunto subscribed my name and affixed my seal to this
my Last Will and Testament,consisting of one (I)typewritten page which I
.'--"./1 ,.have duly signed on this -_:ft-...,c day ofV....--,:.~1 ,in the year
of our Lord,one thousand nine hundred and/sixty-six (l966).-V
,-i).~-p-..../7)'/u...'j-e..--,..~-O-'Yi V·~Y1-'A",L'.{(:t.A-t-~-1.C,-t (SEAL)
(Benjamin Raynal)dfv
------:J //:J-ef"~'-YYvl':"'"(Ie Cf...--J/V'-C f..'L
SIGNED,SEALED,PUBLISHED AND DECLARED by the above
named Testator a.s and for his Last Will and Testament,in the presence of
us who have hereunto subscribed our names at his request,as witnesses
thereunto,in the presence of said Testator and of each other,said Last Will
and Te stament consisting of one (l)typewritten page which is signed by the
Testator.
J
j)
i\ffi~autt OOf iExrrutnr OOr i\bmtlttstratnr
I;tat1'nf JWtelt~nw~tJ.t91aLdiB:
cnnultty nf"~r
P II b f h d . d th .notarv public . d f 'dersonay e ore me,t .e un erslgne au orlty,a .<In an or sm
County and State,appeared ~.~.:.~.c:~~.:~.~.y..~~~who,being duly
sworn according to law,deposes and says that he B is.the e~ecutor ~k~of the estate of
. . R /R / /enJamm L.Raynal•...J?~.!}J.~m.m i?:-.y.!}9.-.h ~9:..~.~.~i?:-.y.~.?.-J.t ~£L deceased,that the foregoing schedules constitute a
complete inve'ntory and appraisement of the real and personal estate of ~.~.!9:g.!':.s:.~.g.~.;?;L ,
~,except real estate outside the Commonwealth 6f 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 of each
item made by the above named Executor Administrator.
day o~~:~.,~,::;~,:,~this..d.L4.)2k::'J~Lt1.E~~&"'-'"
..~-'dr..~~C.f-<:!~"'..................................)
ADDITIONAL INSTRUCTIONS
1.An inventory must be filed within three months after appointment of personal representative.
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
lJuututnry null ~pprni.6pmput of the goods a'l1;d chp.Ue/s,ri((hts and credits which
RaynaL at d BenJamm L.Raynal.
were of ~.~.~J~~.~~~~.y.~.!!~!..9:~.~.~.t..Jate of !?.Q.:n.9..:r.~.t .
Washington County,Pa.,taken and made in conformity with the above affidavit.
J
REAL PROPERTY:
DOLLARS CENTS
See attached sheet
PERSONAL PROPERTY:
Miscellaneous household furniture
JOINTLY OWNED PROPERTY:
See attached sheet
10.666 67
250 00
16.449 44
"','V;c/",O J JIl)J..c;:~lH Sl~\'ni
$'"]TIl Ai .ito)i.!i isIEJ=nJ
:[);tW,v ,';';.r~,:;;'J!i~
to /I tJV 'I ;:~r It~
fQ3-'J i.:1
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P;'....:....;;._,,<
'.
FIRST:ALL that certain parcel of land situate in the Borough of
Donora,County of Washington and Commonwealth of Pennsylvania,being i;
known and designated as Lot numbered One (1)in Block numbered Twenty-Two,!
(22.)in the Union Improvement Company's Plan of said Borough,fronting on II
Second Street,lying between Allen Avenue and Kenric Avenue and more par -I.
ticularly bounded and described as follows:i;
BEGINNING at a point on the Northerly line of Second Street at the II
dividing line between Lots numbered One (1)and Two (2.)and running thence '
in a Northerly direction along the Easterly line of said Lot number Two (2.),!
a distance of 12.0 feet to a point on the Southerly line of Book Alley;and runninl
thence at right angles in an Easterly direction along said Southerly line of
Book Alley a distance of 2.2.feet to a point on the We sterly line of Kenric ii
Avenue;thence Southwardly along the Westerly line of Kenric Avenue a distanCjf
of 12.5.70 feet to a point on the Northerly line of Second Street;thence West-'
wardly along the Northerly line of Second Street a:distance of 59.41 feet to
the dividing line between lots numbered One (1)and Two (2)in said Block
numbered Twenty-Two (22),the point at the place of beginning.
Excepting and re serving all the natural gas and oil underlying the
said land but no wells shall be drilled on the same for either.
FOR CHAIN OF TITLE see deed from Edmund R.O'Neil et ux.
dated July 2.2.,1916.and recorded in the office of the Recorder of Deeds in i!
and for Washington County,Pennsylvania,in Deed Book Volume 437,Page !!
2.50,to Benjamin Raynal and Charlotte Raynal,his wife.Charlotte Raynal
died on July 1,1966,vesting title in fee,by operation of law,to the above i:
I described parcel of land in her husband,Benjamin RaynaL the above named
decedent.$10,000.00*
i:
I
SECOND:ALL that undivided one-ninth (1/9)interest in all those '.
certain parcels of ground situate in the Borough of Donora,Washington County~
Pennsylvania,being known and designated as lots numbered 2 and 3 in Block
numbered 2.2.of the.Union Improvement Company's Plan of said Borough,said l.
lots lying between Allen Avenue and Kenric Avenue,and fronting together on
Second Street 80 feet,and running back,preserving an even width,a distance
of 120 feet.q
Excepting and re serving,however,all the gas and oil underlying
said lots but no wells to be drilled on the same for either.
FOR CHAIN OF TITLE,see deed of Emma A.Buisson,widow,
et al.dated January 2.,1953,and recorded in the office of the Recorder of
Deeds in and for Washington County,Pennsylvania,in Deed Book Volume
856,Page 12.1,to Malvina Rodier et al.
.
II
I!.,1;
Total
I *Actual selling price -sold to Joseph R.Garcia et ux.as per deeds of
record.
II $10,666.67
I
i l
.1
Checking Account No.462-6537,Donora Office,Mellon National Bank and
Trust Company,held in the name of the decedent and his sun,Norval B.
Raynal,78 Allen Avenue,Donora,Pennsylvania,~<1 id aCCUllnt having been
established on November 25,1968,and the balance as of the date of death
being $2,001.91
Checking Account No.415-2095,Donora Office,Mellon National Bank and
Trust Company,held in the name of the decedent and his son,Norval B.
Raynal,78 Allen Avenue,Donora,Pennsylvania,said account having been
established on February 16,1966,and the balance as of the date of death
being $215.20
Savings Account No.65-23051,Donora Office,Mellon National Bank and
Trust Company,held in the name of the decedent and his son,Norval B.
Raynal,78 Allen Avenue,Donora,Pennsylvania,said account having been
established on May 15,1967,and the balance as of the date of death
being $14,620.62
Savings Account No.65-23670,Donora Office,Mellon National Bank and
Trust Company,held in the name of the decedent and his son,Norval B.
Raynal,78 Allen Avenue,Donora,Pennsylvania,said account having been
established on September 19,1969,and the balance as of the date of death
being $3,029.62
U.S.series "H'·Lunds in the name of the decedent and his -;lIn,Nor',ral B.-0-_-
Raynal,78 Allen Avenue,Ounora,Pennsyh<1nid,~
i:$2,001.91
'(taxable amt.)
01
"Ii;!
II"107.60
,(taxable amt.)
"
7,310.31
'(taxable amt.)
3,029.62
;(taxable amt.)
Dated Serial Number Face Amount 'I Taxable Amt.
\'
March 11,1963 D 7 296 148 H $500.00 $250.00
March 11,1963 D 7 296 14q H 500.C,O 250.00
March 15,1963 D 7 296 2,53 H 500.00 250.00
March 15,1963 D 7 296 254 H 500.00 250.00
April 8,1963 D 7 340 652 H 500.00 250.00
April 8,1963 D 7 340 653 H 500.00 250.00
Apr il 8,1963 D 7 340 654 H 500.00 250.00
i April 8,1963 D 7 340 655 H 500.00 250.00
May 20,1963 D 7 370 342 H 500.00 250.00
j May 20,1963 D 7 370 343 H 500.00 iI 250.00
June 11,1963 D 7 370 957 H 500.00 "250.00
June 11,1963 D 7 370 958 H 500.00 250.00
July 11,1963 D 7 372 073 H 500.00 250.00
July 11,1963 D 7 372 074 H 500.00 250.00
August 11,1963 D 7 405 704 H 500.00 250.00
August 11,1963 D 7 405 705 H 500.00 250.00
$8,000.00 $4,000.00
Total $16,449.44
I~
'I
'~d "00 N01~~i\HS~,~
Sllli.\j ')\n t S\~3BoH\'-~'1<,.•....,3(:':.1111
'J"~~'-"•Uj \j;:j
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
J
WASHINGTON.............................................................,,..
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
the Inheritance and Estate Tax Act of 1961.)
-~I~~i~;i;~¥:x~~i'll;;:u::OF Norval B.Raynal
Late of ""w..~.~P.:.~.!.l.g!.9..!.l."""."."."..""Coat)'r~
PENNSYLVANIAstateof" " " "}ss:
Coanty 01 .Vf.~S.:r..M'O'R~.~AN.;p .
................................................................................................................N.9.x.y.9.<l ;6,..,&.}'.n9,1L ,,"...........Ezeoator
~1lltIDK 01 the estate of the above-named decedent being duly sworn.depose S and sa,.S
Decedent dJed P.~..<::.fM~t~)~..!t:~y.i 19..i.y~~?){~avinll a last will,copy of which h hereto attached.}
o t herNaa:t:::i :::r:::r:fse:\t::;::~:}.A.NTQ,MYSHIN &MART.I.N,A.ttQx..n.~.yi;!9,.t :k.9,Yf...
whom all cor respondence shou1d be ..,tIE>.Ma,:i.n.St.,r.eet.,We.st.NeWt.QnL ;pe.P:n..i;!.yJ.Y~:r.:t~9-:L£q.l.?:.
mailed.
That as such ~~~.f..!J.t9..r.deponent is familiar with the affairs of said estate and the property con-
(1';x"cutor·Admlni.trator)
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
Mellon National Bank and Trust Co.decedent and Norval B.son
Donora ()ffirp Ravn~l
Donora,Pennsv1vania
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 fullv 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,d~wn 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 bonds,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 designated as tax free,of the United States,or any state,or political subdivision thereo~or of
any foreign country,which are owned ~t 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 by decedent,together with the fairly estimated
market value thereof;all bonds and mortga~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 payment of money
of which decedent died possessed,of whatsoever nature,with 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 polictes 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.
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 cha.racter 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 dec~dent's interest
therein must be submitted.It should also set forth in iteIn;ized 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 co~y
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,or jointly with another,or any power of appoint-
ment vested in decedent,either individually,or jointly,by the will,d~ed,or other instrument of another,
with a copy of the instrument 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,and the 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 Irnpaid at time of
death;taxes accrued chargeable 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 a~ount 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 th~Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this ,,'
.......,.£1,.1.4.day of.~.19.•i"Q ~4.~___.
............~~J2.,,U ,..,,..?~1.\~,~.~.~A.y~.?:?:~~-..
LUCIUE R.HAI.L,Not~ry Public (Street Number)
West Newton,Westmoreland County ..P???t.",~.~P.~?..~.~.y~.Y9:.?:?:~.9:,,..
My Commission Expires September 11,1971 (City or Town and State)
NOTE:Before signing affidavit 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 of close or family corporations or an interest in any co-partnership or business,that the
data and statements reTlired 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
.OEPA""'MENT OF REVENUE'
.BUREitU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
,.'
.sCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent 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 Commonwealth of Pennsylvania should be (1 )(2)(3\
described by lot and block number,street and street number,together with DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATIONconveyancebywhichthedecedenttooktitle;If a farm state number of a.FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule "F"and must not be deducted from this schedule.-
See attached sheet 10,666.67 10.0,(,t·(,7
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
10,666.67
SCHEDULE "B"
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
TRANSFER ~NHERITANCE TAX
RESIDENT DECEDENT
,,..
RCC-35
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".Intangible 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 any undistributed
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 MARKEr VALUE (Do not write in
this space)
Miscellaneous household furniture 250.00 ~vl~o'oo~"
Insert this total opposite "Personal Property",Schedule "B"in X X
the "As Reported"column on the last page of this return.250.00
,RCC-3b"
r:~PlION1\'K\LTH OF PENNSYLVANIA
T~\NSFER INHERITANCE TAX
~~~IDENT 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)~()
(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)~()
(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)~()
(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)__
(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)_~~~()~_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or 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)~()
(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)~()
(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 th~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.
, .Fl.~:"38
CCMMONWEt\LTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRVCTIOSS:This schedule must d.isclose 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 under 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.
Description of Property,Date of Acquisition,Name Iunit percentage Estate
Address and Relationship of Co-Owners,and Place Value Share Valuation
of Record of Instrument,where Real Estate.l
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Checking Account No.462-6537,Donora
Office,Mellon National Bank and Trust
Company,held in the name of the decedent
and his son,Norval B.Raynal,78 Allen
Avenue,Donora,Pennsylvania,said
account having been established on
Novem~r 2~and the balanc::e as
of the'date 0 being $2,001.91 2,001.91
taxable a
!Jf:rii.at 0°I 'iI
t)
Checking Account No.415-2095,Donora
Office,Mellon National Bank and Trust
Company,held in the name of the decedent
and his son,Norval B.Raynal,78 Allen
Avenue,Donora,Pennsylvania,said
account having been established on
February 16,1966,and the balance as
of the date of death being $215.20
Savings Account No.65-23051,Donora
Office,Mellon National Bank and Trust
Company,held in the name of the decedent
and his son,Norval B.Raynal,78 Allen
Avenue,Donora,Pennsylvania,said
account having been established on
May 15,1967,and the balance as of the
date of death being $14,620.62
107.60
taxable a t)
7,310.31
taxable a t)
Savings Account No.65-23670,Donora
Office,Mellon National Bank and Trust
Company,held in the name of the decedent
and his son,Norval B.Raynal,78 Allen
Avenue,Donora,Pennsylvania,said
account having been established on
September 19,1969,and the balance as
of the date of death being $3,029.62
u.S.series "HI!bonds in the name of
decedent and his son,Norval B.Raynal,
78 Allen Avenue,Donora,Pennsylvania
(see attached sheet)
I
3,029.6
(taxable a
t)
~0 0000
/
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the"As Reported"colW1B1 on the last page of this return.16"44.9.44Li __-----.J
-..-
RCC~37 (12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Norval B.Raynal son ~adult one-third (1/3)
78 Allen Avenue
Donora,Pennsylvania
Alma I.Dowdell daughter yes adult one -third (1/3)
2629 Oakcrest Lane
Pittsburgh,Pennsylvania
Marie P.Hobart dau2:hter yes adult one -third (l/3)
3698 Latimore Road
Shaker Hei2:hts.Ohio
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME
No exce tions
DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
(Executor-Administrator
must complete "As
Reported"column #1.)
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Year .
P.I<THE
t No.
Will
Administration
Deceased
Late of .'
County of
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
enc::
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.~3 -7(}-)97 jFo,,,"!.RCC.lO DEDUCTIONS ALLOWED IN.c
OFFICE OF THE STATEMENT OF DEBTS THE SUM OF ,.\.........$.~.~.~?{L.<.
REGISTER OF WILLS
OF WASHINGTON AND DEDUCTIONS DATE APPROVED ...........C~./~~7/COUNTY
AND AGENT OF THE COMMONWEALTH ~-'~./J ___GJ
~a 71/ldh_~f)::t-.h/C:3-70-/9;7
.......t::%Reglste,of Wills,Agut
ESTATE OF Benjamin Raynal,aid Ben 1tA~Raynal,aid Benjamin L.Raynal.
Late of Donora
DATE OF FILING APPRAISEMENT OAT&:OF DEATH December 19,1969
DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH"R
Register of Wills issuance of letters,etc.12 50
Washinl.!ton Law Reports advertisinl.!14 00
Valley Independent advertising 10 00
Lawson-Rabe Funeral Home funeral service s 1.231 66
J.Younl.!,M.D.medical services 134 80'
V.W.Bair,M.D.medical services 15 00
H.Levin,M.D.medical services 28 00
Charles Chathawav aooraisal service s 20 00
Bianchi Monuments services 12 00
Marv M.LonQ R.N.nur sing services 120 00
Charleroi Hosoital hospital services 53 60
MononQahela Memorial Hosp.hosoital services 4 09
West Penn Power Comoanv account 2 99
Bell Telephone Company account 6 68--
Columbia Gas Company account 12 00
Register of Wills exemplification of record in 7 50
re Estate of Blanche Anto
-
Total 1,684 82
COMMONWEAL.TH OF PENNSYLVANIA J..:COUNTY OF Westmoreland
I,Noryal B.Raynal HEREBY CERTIfY,THAT.TO THE BeeT OF
MY KNOWL.EDGE AND BEL.IEF,THE FOREGOING 18 A JUST AND TRU E IIrATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF Benjamin Raynal,ald Ben Raynal!)ECU....D,AS DEDUCTIONS FOR
'O"..,"OC,'AX PURPO....alias dictus Benjamin L.~
(L.S.l
SWORN AND IIUIISCRIBJ;D BEFORE ME THIS 6./.-...r--~.
DAY Of'(Norval B.Ray aI,Executor of the Estate4d--c &,-:vr.tvr....,.-18 ~of Benjamin Raynal,ald Ben Rayna1,aide:;:t;"-<.JA t2.zJ,JL Benjamin L.Raynal,deceased)
LUCILLE R.HALl,Notary Pubfk:
West Newton,Westmoreland County
My Commission Expires September 11,1971
~J
-..
R C C-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
NORVAL B.RAYNAL
(Executor eHXH)()XX~K)·
IN YOUR REPLY PLEA.E
REP'IER TO
38-48-2
/
In Re:Estate of_---'B~E=N~J~A~M~I:=.N~RA=Y~No.:..:A~L~_
___..:..:.W::..::A.:;;.S::..::H=-I::..:.NG=-T=-O::..;N~County - FHe No.63-70-197
Dear Mr.Raynal:
You are hereby notified that the original
appraisement in the estate of Benjamin Bayna]
has been filed in the office of the Register of Wills qf l'lashington
County on January 19 ,19-1.1 Said appraisement reflects the
following valuations:
Re alEst ate .:!:1~O'-ff~6!..!:6~6L.J.w6oL.7L__
Personal property_~~·~2~5~Q~.~Q~Q~_
Jt.Held ~"----';il~6~,~4-==4~9..!...4~4~__
Total ----A2u1Y·f,....,,3,Ll6oLl61o!....a-'].....1 _
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 (8%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date __-->LJ.Ba'-'"n!.l<uU/aury'-J-.....1""'9Lf.-f~1.¥.9...L7.....1,--__Signed ~~-LL-~;;::;;:£j:::£:::'~~":;;~y<f
Title W.R.CHANEY RAISER
DATE OF DEATH;December 19,1969
Note:This is not a bill_
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of RAYNAL,
(Last Name)
BENJAMIN
(First Name)(Initial)
DATE OF DEATH 12-19-69 FILE NO.63-70-197
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:__......,=-.....'.......9r..::-:...J7'--"~_
REPORT OF THE REGISTER OF WILLS
REGISTER OF WILLS
Da ted:_-=1=---=1::.;:9'----'7:..::1=---_
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",whic ater or lesser amount represents the sum
allowed as a deduction.
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
1 684 82
25 681 29
1 684 82
25 681 29
VALUE AS REAPPRAISED
$-------+--
Valuation of life estates or -l=
FOR USE OF REGISTER ONLY
Tax on $--:::--=---:-,...-::--+:-__2%
Taxon$~2~5~nl~R'~2~~9~~6~
Tax on $5%
Thx~$W%
Tax on $15%
Exemptions *
Total Estate -I-__
TOTAL TAX
COMPUTATION OF TAX
$------=--~---4--$'......,....5=i,4uo.IOy.Joo<..l./..RR_
$--------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 $--~----lL-
Estate tax paid $----Jl-
BALANCE DUE $----~I----
Add interest at rate of 6%from t=
------It'o-----$--------l.
TOTAL TAX BALANCE $--------'PAID $-1
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.AdmInIstration
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
BENJAMIN.RAYNl\L ..
Deceased
Late of .DONORA
County of \vASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
r
-,
Fonn Ree':2.COMMONWEALTH OF PENNSYLVANIA DATE .........J..f,l,.P,JJ.~.a ......l..Q..,.......!.Q.7.1••,.DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX Washington
BUREAU OF COUNTY COLLECTIONS C~Y~~..........................................................................................
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO............§.3...:JQ.::J.~.7..............._..................
Whereas,..................B.enj.amin....Raynal...................................................................late of ..........................p..Q.~Q.~.!:l............................................................
in the County of ..............J'la.s.h.ing:to'.P...............................................................................Commonwealth of Pennsylvania,having died on
the ......................1.9.....th....................................................day of ......................p..~.~.~.mp..~.:r........................19...§.~..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.......................w...!..R.~......G.h~.~~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 Apprai.ementDe.crlptlon of Allet Value.Made for Inheritance
Tax PurpOle.
$
REALTY:
See COpy of Schedule "A"Attached 10,666 67
PERSONALTY:
See copy of Schedule "B"attached 250 00
JT.HELD:
See CODY of Schedule "E"attached 16,449 44
Total 27.366 11
.
,
I
fonn~~v~fh'7a':~:~~;orJl~~j!!'~·~:;~e~~~~pr~ise~e~t~del~X
~~~~"?:.:~~
\vASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
......al!;NJAMJN ...RAYN.AL .....
Deceased.
Late of
DONORA
Date of Death,...P..~~.~.~l?~.~.J.Q.,JQJ).~.
Appraisemel!t Docket Vol.38·,.
Page,~~.:~No.63-70-197
Filed ill Register's Office,..J.an.•.....l.9.19 ..71
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.rtt Appmisement,.
Appeal f1'om Appraisement,.
Entered and charged,.
,~
•