HomeMy WebLinkAboutOC1970-0243 - ESTATE OF BROWNI
Fonn RCC-2
J)EPARTMENT OF REVENUE
"UREAU OF ,CO:V~T! COLLECTIONS
HARRISBURG, PENNA. 77 72 7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ............ Mar.ch ..... 9.~ .... 1.97l ................ .
COUNTY ........ ~~.~-~-~.~-~?..~ ......................... .
FILE NO ...... ?..?.:.?.9.:~.~~---······················ .......................... .
Whereas, .............................. &f$. ....... L.~.ong, .... J?..r.o..r.m .............................................................. late of ......................... ~.~P.:~?.?~?. .................................................... .
in the County of ......................................... Washington ......................................................... Commonwealth of Pennsylvania, having died on
the .......................................... J.-.3..1:-.h ....................................... day of ...................... Qg:t.o.JJ.~r. ................................ 19 .. .7.9 .. , seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ...................... f.RAN.Q~ ... JJ~Q ......................................................................... , 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 Appraisement Description of A net Values Made for Inheritance
Tax Purposes
$
Jt. Bank Account #S-25381 held in the FIRST FEDERAL SAVINGS AND
LOAN ASSOCIATION OF GREENE COUNTY, WAYNESBURG OFFICE, WAYNESBURG,
PENNSYLVANIA. Held in the names of MRS. LEON A BRmm OR MARY McAFEE
ANn F.T.T7.ARF.'rH ENGLE. Onened 6-17-68. Balance as of date of death.t
$6.776.46 6,776 ~6
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 ............ ············~·· ···············z:2:············ ······~
....................................................... ~ ...... ~ ......................
Apprai r
································································································· ·······-········································· ................ ( !f umber and Street)
.............................................. AI~························· Penna.
(Post ee)
HASHING TON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
...... MRS ....... LEONA ... BR0\\1~ ...................................... .
Deceased.
Late of
. . . . . . . . . . . . . .. . . . . . . . . . . . ....... ~1.:J:JJ.P :S..QJ:i.Q ........................................................... .
Date of Death, ............... J-.~.+.3.::-7.9. ................................... .
Appraisemel!t Docket Vol.,
Page, No. . ......... 9.3..~7.~?43. ...... .
Filed in Register's Office, ........ ~~-~J:l ..... <f ........ 19 .. 7~.
Amount of tax due, $ .................................................................. .
DEPARTMENT OF REVENUE
Received,
Exa.mined and Approved,
Wrote abo.ut Appraisement,
Appeal f1'om Appraisement,
~
Entered and charged, .•
/
COMMONWEALTH OF PENNSYLVANIA
"DEP/J{TMENT OF REVENUE
HARRISBURG
R C C•43 (5-65) February 8, 1971
NOTE: ·TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S. 4th Street
Harrisburg, Pennsylvania·
Dear Sir:
Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING
FINANCIAL INSTITUTION tir$1; Feder-al Suvings 1i Loan ~Qdation of Grc~e Couftty
ADDRESS 25 '£ • aigb S'ttaot, Wayttt1a1-'Ut'fh P:t.
ACCOUNT NO. OF JOINT I
TRUST OR INVESTMENT DEPOSIT_....:$~..,...;;;;;~~.;..,;;;a&...;;.;L1:;:_• _ ___; _______ _
NAMES ON ACCOUNT .. • ~ .. . . . , . OR INVESTMENT t.z:o. lllnn. I.lrtJcwtl~ Min"y HcAf4~~ ~nd tli~hetb tngle
DECEASED JOINT DEPOSITOR,
TRUSTEE OR INVESTOR ___ __;;;ltrs=·~· :Looa:=· =· ...::f:ft::.•0\¥\1:::.!.· :!!!.....-------
ADDRESS
DATE OF DEATH O«obelf l.U, 1910
SURVIVING DEPOSITOR, .
BENEFICIARY OR INVESTOR ·~ McAfee Gn4 I:li~btrth tn@
RELATIONSHIP TO DECEDENT_--=:::Jlau=· :u:sht=el't=·::.._ _________ _
DATE DEPOSIT OR INVESTMENT fd ;/; ~ . /.) ·' . _ // WAS ESTABLISHED June 17, 1968 oc _ /:3 /-ff ~
BALANCE, INCLUDING INTEREST ~ ~
DUE, AT DATE OF DEATH$ 6,716,..46 . -~
~ ~i-/, ~ ~·n'" ~ :. ,~ ~;; -;;,u v ~~;,~ ~~LE
Cor 9 / ~~ ;• l
~ cts 9-f;z G0 ~% -/3 s. s 3
5)2 1 d·
RCC-134 ( 1-69)
COMMO~liWEAL Tf!' OF PENNSYLVANIA ·
··DEPARTMENT OF REVENUE
-. BUREAU OF .COUNTY COLLECTIONS
,I INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAXZ
..iAPP~iSEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
TO: MARY McAFEE and ELIZABETH ENGLE
ROUTE $8, BOX B
MILLSBORO, PENNSYLVANIA 15348
Date: February 24, 1971
County Washington
County File No. ________ _
Bureau File No.&3-' zj-d J{J
We have received notice that~~~~~~~
on October 13 1970 , you came into ownership of certain property through~6'fl!\M~~fr~!ll
Dlli r •. ft. transfer from, MRS. LONA BRO\ffl, deceased.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you, as transferee.
The property on which tax is hereby assessed consists of: Jt • Bank Account # S-25381, held in
the FIRST FEDERAL SAIINGS AND LOAN ASSOCIATION OF GREENE COUNTY, 'vASYNESBURG
OFFICE, \vAYl\TESBURG, PENNSYLVANIA. DJiXX Held in the names of ~1RS. LONA BROlVN,
l·fARY McAFEE AND ELIZABETH ENGLE. Opened, 6-17-68. Balance as of date of
death, $6,776.46.
appraised by the Commonwealth, as of the date of death, at$ 6, 776.46
33 1/3 % of this amount is taxable at the rate of 6 %
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
·'·
0 If you pay the above amount within three (3) months
of the date of death of the decedent, or on or
before . 19 you may deduct a
discount of 5% of the amount of tax due, or
D This tax bec~me delinquent, fifteen (15) months
after.the date of death and, in addition to the
tax, statutory interest at the rate of 6% of the
tax per annum is also due as of *-----
l9 __ in the amount of
*If the tax is not paid by the above date additio~al
interest is due at the rate of 6% per annum until
paid
$
ORIGINAL ASSESSMENT
$ 2,258.82 __ _:_ ____ _
135.53
135.53
AMENDED ASSESSMENT
$ ~d'sfcP;z
I L/~J· o/
$ =====;/==9'-=Y=s==-===
ASSESSED BY: _____________ _
(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
j!JaJ syy,;;r
~~ c{ /7;;;/
/l_c__ ff )/ 1 c1 ;/ f/j'
To insure proper credit to your account
this Official Notice must accompany
your payment. Mail or bring it to:
l5.30J
If you have already paid this tax to an executor, administrator, attorney or other personal representative of the
decedent for forwarding to t~e Co""lmonwealth, list below the date pai.d, name and address of the per~on to\whom
you made payment, their of~ial title and the amount. ' ,.-, , .. ... · ' ••
Date Paid Name and Address of Payee Official Title . Amount Paid
Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses
or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due. If any
such expenditures meet all of the three following tests, it is recommended that you itemize. the payments below,
execute the affidavit, and return this notice. The Register of Wills will examine the debts claimed and allow
those which he determines to be proper. The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts, and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment, if required, and
3-These same debts are not also claimed, for tax purposes, by an executor, administrator or other
personal representative of the decedent handling the administration of the general estate qf the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid .
TOTAL $
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)
SS:
COUNTY Of _______ _
I, hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent, , for which I
was legally responsible and which I did pay out of the property herein taxed. I further certify, that to the
best of my knowledge and belief, these same debts will not be claimed by any other person, for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF ______________ , __ 19 ___ .
Signature of Tax payer
REPORT OF REGISTER OF WILLS
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I
have allowed deductions listed above in the total amount of $ --------•
Date of Approval: _____________ ,
Register of Wills
" Jf.you hove al.ready paid this tax to on executor, administrator, attorney or other personal representative of-.t!M:
decedent for forwarding to the Commonwealth, list below the dote paid, name and address of the· pera9n.ttDf~•
you tpade payment, their official title and the amount. ·. : .' ·~·<~lf ,• ,
' • ·' f N ~ y ,.
• . '·· • .. . •.• 'l,. ~ :-, ... ;..Jla~ eaid Name and Address of Paxee Official Title Amount Psjd.: ~.;~~·~ .. 1 ••• ,..
. . . . , .. -~ ........ ; ..
Und~r certain circumstances, if, after the date of death of the decedent, you personally paid funeral expensts· ·
.. · • ~other tust debts of the decedent, with funds derived from the property herein taxed, such amounts e/(pended
;.. .. iy.7,ou may qualify as deductions against the gross value of the property in ·the computoti~n of tax due. If .aay
· · :0.·, ··y~.,.txpendltures meet all of the three following tests, it is recommended that you itemize the paymen~a.beJow,
.. ~;. execute the affidavit, and return this notice. The Register of Wills will examine the debts c~oimed and ·oltow.
: those which ~e determines to be proper. The tax will then be recomputed and you will receive an amended"' •
ossessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
0
f. You were personalty legally responsible for these debts, and
.• c;., r
' 2 • Yov actually paid these debts out of the account or property described above and can furnish proof
of such payment, if required, and
3 -These same debts are not also claimed, for tax purposes, by an executor, administrator or other
personal representative of the decedent handling the adrvinistrpti~n of the general estate of the
decedent or any other transferee.
~ .. • .. SCHEDULE OF DEBTS
Dattr·P~~ _. Nome of Payee Description of Obligation . Amount Pai.d
._'!1
· ·IIO;'rt?•I9 ~ s.P .Weaver FJmeral H ml8 Burial Costs II.ISb. 95
\
·: •·• ...-........ O'f~r"'-!~2::=!7:r·._..;I~::70::::-G:-;r::.;;e...:.en~C~oun~t~~Y~Mem=ar~ia;.;..rwc4e-me--:-t-rv..;;.;:;:=Ooen~:in;;.;;uz;.:..;.ot::--:G:-ra-ve--c-os-:ata---+-.s::;..~a.::_~ &0 ... ~00-.---t
,. · NGYi2 J~ 70 Gif't to Ist Methodia Church Wa.l'!les1itlri Pa. 25.00
., Nov_._2 rc 7Q " " East Bethlehl Presbrletrian Church. Millsboro Pa IIO.OO
Oct,l4. Wa.YBesburgh Floral C· • FUDerar-spray ~~.5Q_ ·
d~--~--~----------------~----------------------------+-~--------~
••
TOTAL S iT L~A.O.I
(attach separate sheet if required)
SS:
I, hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent, · 1 for which I
was legally responsible and which I did pay out of the property herein taxed. I further certify, that to the
best of my knowledge and belief; these same debts will not be claimed by any other person, for inheritance
tox purposes.
SWORN AND SUBSCRIBED BEFORE ME THI~J ,Rp DAY OF i?zMad.-< . 19Z..::...
REPORT OF REGISTER OF WILLS
i, the undersigned, duly elected Register of Wills in and for the abov~ county 1 do respectfully report that I
hove allowed deductions listed above in the total amount of$ --------•
Date of Approval: _____________ _
Register of Wills
'!' ••
~ .. ,
•
._ .... ___ _
11.........----'---'--------------------"