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Home My WebLink AboutOC1970-0416 - ESTATE OF BROWN•CC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of Brow (Last Name) Arthur (First Name) DATE OF DEATH 3-27-70 (Initial) FILE NO.63-70-4].6 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_._.:..:W::::.a::::.s:.:.h=i:.:.ng=t.:.o:.:.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". November 9,1970Dated:------~_.:....:..._--- REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for vvashington 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 orIlesseramountissetforthinthelastcolumntotherightinScheduleuF",which r or lesser amount represents the sum allowed as a deduction. Da ted:_....N.lIJo.J,;11Ure;;amwb.....e...rL.....-9;z.",......1~9~7~O..L.-_ VALUE AS REAPPRAISED $~/-:SO 00 4.JSo 60' ol:Pc '..3 cf~ 2,850-ou 2,850 00 1 ?,J.1 82 INSOLVENTATE $2",850 00 2,850 00 1 11,1 R? EST VALUE AS REPORTED VALUE AS APPRAISED $ 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 8 • • ••• • • • •••$t= ----.; ESTATE TAX ASSESSMENTS $. (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue.$ t= $ $ C $ COMPUTATION OF TAX $---------+--~$-4~~:3'~,L $------~-- $--------t--- $------~-- $======:::::::== $====~$-----~ ___--ll_ ~~iDAL TAX BALANCE i·-~·----~t= BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6%from_____to _ AMOUNT OF ESTATE TAX ASSESSED $--~---l Estate tax paid $----' BALANCE DUE Add interest at rate of 6%from ------I:to----- Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death TOTAL TAX FOR USE OF REGISTER ONLY Tax on $--------'T""4--,-...".-d!'0 Tax on $~/,P %CJ' Tax on $---------4-- TU~$lK Tax on $15% Exemptions * Total Estate ........__ 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 Administration t No.Year . IN THE , MATIER OF THE APPRAISEMENT OF THE ESTATE OF ..1iIt'r'!ffJ!l.13R01'JN . Deceased Late of .,.CALIF.CRNIA....... County of ".vIASHINGTON....... Commonwealth of Pennsylvania REPORT AND APPRAISAL ,. y---- Fonn RCC-2 COMMONWEALTH OF PENNSYLVANIA DATE ...........Hait........N.Qyemb..~.r.......2~.....J.970 6EPARTMENT OF REVENUE TAX ..~,.-RESIDENT INHERITANCE COUNTY .......Wa.s.hingt.Qn~.....................................BUREAU OF COUNTY COLLECTIONS I HARRISBURG.PENNA.17121 APPRAISEMENT FILE NO.63-70-416............................................................................................. Whereas......................................A:r.t.h.~..J?r..9.WP.......................................................................late of California............................................................................................................... in the County of .................................Y:!9.:whtngt..9.P....................................................................Commonwealth of Pennsylvania.having died on the ............................?.7t.p......................................................day of ..........~~:r..~~......._.........................................70 seized and possessed of estate19............•an subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore.I..........................y.~.~.3..!!:qh9:P.:~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: I 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. I I Unit AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurpoles $ PERSONAL PROPERTY: See COpy attached to apnraisement it850 00 TOTAL 2 8S0 00 ESTATE INSOLVENT .- .. I I I Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con- formity with law on this ................~~....dayof .......•••..•.•.•i:Z:~=;••...•..•.•••••......•••.••.;;:..~. A:pprai8er ···ZJ··················································............................-.....................................................................~=-.........."...,................................,Penna. (Post Offlee) .". ·..WAS.H:LNGTOR ...County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ARTHUR BR01JN . Deceased. Late of ..........CALl.F.ORN..:LA . Date of Death,:~:r.~.h .?7~b.97.Q . Appraisemeilt Docket Vol.,3.8 . Page,t:~.~?No..~?.':.79.::lJ.::?.. Filed in Register's OfJice,....I.'!C?Y.E3.!P.1:>.~r.:....9..J9 ..7Q: Amount of tax due $J ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra.isement, Appeal f,.om Appraisement,. Entered and 'charged,H •••••••••••••••••••••••••••••••••••••••••••••••••••••••• i • ~ C:J-10 -~/~j OF ARTHUR B RO'WN .I,ARTHUR BROWN,of 728 High Street.in the Borough of California, Washington County,Pennsylvania,do hereby make,publish and declare this to be my Last Will and Testament,hereby revoking and making void any and all wills by me at anytime heretofore made. FIRST: SECOND: THIRD: I direct that my Executor hereinafter named pay all of my just debts and funeral expenses as soon as may be practicable after my decease I give,devise and bequeath all of my property,real,personal or mixed,of which I die seized or possessed or to which I may be entitled at my decease,to my beloved wife MYRTLE BROWN. If my beloved wife should predecease me and not be able to accept the devise and bequest of Paragraph Second aforesaid,then and only in that case,I give,devise and bequeath all of my property,real, personal or mixed,of which I die seized or possessed or to which I may be entitled at my deceas e to my beloved ~hildren in equal shares share and share alike.The names of my children are'as follows: (a)CARL BROWN,son. (b)VERNON BROWN,son. (c)ALICE C.BLAKEY,daughter. FOURTH:. I nominate,constitute and appoint OLIVER N.HORMELL,Attorney at Law,the Executor of this my Last Will and Testament,and I -1- , Itof " • 1....... / direct that he shall not be required to enter security in any jurisdic- tion in which he may act. IN WITNESS WHEREOF.I have hereunto set my hand and seal to this two (2) page Last 'ViII and T~stament,this·24th day of September..1964. ,. ~J-__~if ..hl!-I&~'L~.~~..L:.~~=----i':i...-l:J=!/>~..~~:=::...=..=~=-(s I all v Arthur Brown .THE FOREGOING INSTRUMENT.consisting of two (2)pages was on this 24th day of September,1964.signed,sealed,published and declared by ARTHUR BROWN.the Testator.as and for his Last Will and Testament,in the pr~sence of us and each of us.who.at his request.in his presence.and inthe presence of each other.all being present at the same time.have hereunto subscribed our names as witnesses thereto. -2- ./\-.-.,,"'---,..,,-.....,-.---....-.,.",.--.....-.,--,.<..".1t.,....~~~..._oa&---_..'-I~ , I lII J II) i I I I~ l f ! i. I I /--77 ~Lf'"lo j--"!J q -/0 i\ffi~auit (@f fxrrntnr ®r l\~miui!1tratnr ~tatt nf 'tuu!iyluattia } <nnuuty nf 1ltlIa!i~iugtnu !i!i: Personally before me,the undersigned authority,a N9t<;\;ry..:P..1JJ;>J1~_.in and for said County and State,appeared ..Q.~~.Y~B..N tlQRM~J·~l-~._~.SQ.,who,being duly sworn according to law,deposes and says that he is the executor or administrator of the es- tate of .~.-kthur..Br.own.____ _deceased,that the foregoing schedules constitute a 1 t · t d . t f th 1 d 1 t t f Arthur Browncompe e mven oryan appralsemen 0 e rea an persona es a e 0 --.--.':, 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 d ath,based upon a just appraisement of each item made by the above a xecutor Admin'trator. d Swf~:;:~~~scribed be 1 f 9 0re ;e this ~.q~J:"....."~01 "".." ".."."..".".."", ay °Ex~~J;~r-~ ..~~~~~"~""."."""."....""...,,.,,.Oliver N.Horrnell CALIFORNIA.WASHINGTON CO.,PA. My Commission expires JUly 14 197 ADDITIONAL INSTRUCTIONS 1.An inventory must be fned 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 Oopies 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 Juututnry a.w 1\pprai!itmtUtof the goods and chattels,rights and credits which were of ..,.Ar.thur...Bro.wn ,,., ,,,..,,,late of C.alifo.rnia.•.".,,,..,.., · . Washington County,Pa.,taken and made in conformity with the above affidavit. j PERSONALTY 1969 Dodge Dart automobile 70-030 DOLLARS 2,850.00 CENTS (03 -61-"+IL d·SCl :2J Inventory and Appraisement IN THE ESTATE OF ARTHUR BROWN Filed ,19 . ..;:~rr:-.:;::::0 ---.l Tl·. ....In ::::c c;:)~0C:~-- _I:_(I't:=)_({).0.c.->r- Z -i (,-,' :7"...."m t'T'":--_..;~r'-f~~>rn '.::J .....'r <:"'0' zC:0 o'--0 '"o~::::....:r._...........r-:-: -0 r-'""."'" J><.n 0 v.J r"..I OLIVER N.HORMELL Attorney at Law 423 Third Street California.Pennsylvania 15419 /kA.:£-.1/,~.37-.5- "'-5 -' Form No.RCC-62 (7-69)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,U EFFECTIVE JANUARY 1,1962,(FILE IN DUPLICATE WITH COPY OF WILL ATTACHED) OFFICE OF THE REGISTER OF WILLS County of . ,.WCJ.9P.~pgt.qI].,, . , ,. ,.., ,. ...,ql.i:V:E;~.~•.~?r:~c;~~,',..'..,,.,,.,of ~~~.T~~~~.~~~~.~t.'.<;.~l.i~?r:~c:,..~.~~~~. (Name)(AddreB8) .sworn,,executorbemgduly.accordmg to law,deposes and says that he is the _ (Exec.,Adm.,Legatee,Ere.) of the estate of A_!:tP.._ldr__:s_!:Q:W-n.whose l~st residence was ---------------------------------------------------------------(No.)(Srreer) ___California.;,.deceased,and that the whole of the estate of said decedent,who died J.vr_~_:rQh__21...-L9.-7.Q (Cicy,Borough or Township)(Dare) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value NONE Personal Property 1969 DodQ'e Dart automobile 2,850.001 1Ht:,~~iffAr; ~ , .,., \ .-- < , < 70-030 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. J o J Jointly Held Pro Estimated-"Value "';:;.it ".... - NONE ,. -.- Transfers within TWO YEARS Prior to Death NONE That at the time of death there was no safe deposit box registered ih decedent's individual name,01'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 NONE - 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,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT Myrtle Brown,Box 388 wife-yes 100% R.D.#1 Coal Center,Pa. Carl Brown,820 Bender St.son yes 0.00- Myrtl_e Point,Oree:on Vernon Brown,#1 Jackson Place son yes 0.00 Brooklyn,N.Y. Alice C.Blakey,Route 88 daughter yes 0.00 California,Penna. -.------------~----........-----~.....-.............-....-,----,.......,---..--'-...-----...="",..............'1--"'.---......-..--:::::::=-~....."'"'lI!1t.4tJ8l1!r::--"-...---.....--..--- RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED ..N01'E'List first five items in the spaces so provided,observe notations thereon,and instructions Funeral expenses paidCaleffie&Greenlief DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN~----=.=-=-.::...:.:.-=..:=:..:::.:...-----,----·----=c.:.=~.::e---=---'-----'-------r-----'-,----toIREGISTERONLY $1,311.50 $ Myrtle Brown,(widow)Family exemption (will not be allowed unless decedent died residing with a spouse or children.) /06G (JG ..J:I::f\f\If\f\ Oliver N.Hormell.Esa. Administration Expenses • Counsel fees •&executor's fees 285 001 Fiduciary commission • OTHER DEBTS AND CLAIMS (.)See Note below Russell Marino,Reg.of Will~probate of will &short certificate Washington County Reports estate advertising Nichols Flowers flowers for dec edent Russell Marino,Reg.of Wills short certificate Brownsville Telegraph estate advertising Malcolm L.Morgan Co.Treas.1970 county taxes Julia McDonald,tax collector 1970 borough taxes Julia McDonald,tax collector ·1970 school taxes 10.pQ 14.00 31.80 1.00 " 9.bo 30.78 31.46 I 118.78 Total Note:The estate agrees to advise the Register of Wills if the amount actually pai 01'less than the estimated amount claimed and allowed. Subscribed and sworn to before me this ?~~!J:. ~ttl,m':t of any f~'g"~,,,. .Jj:. (Executor-Administrator) ........................day of ..October........oo.,19.70. ..,'~A~'·~Notary··Pubfie············· CALIFORNIA.WASHINGTON CO.•PA. My Commission expires lilly 14 1973 1:.~~.:rh~:rp .S~XE;.~t , " . (Street Number) .G~ntq:r!1~~:P~!11)Ry~:v:~p~~...l.~1:1.~. (City or Town and State) Having been duly sworn according to law,I do hereby certify that the above appraisement is made in conformity with law on this ........\,~dayOf··········7~.-..-.I.··········,197.9 ./L ~ ......W"··I2·····~7······~~~····· In the event that any future interest in this estate is transferred in possession 01'enjoyment to collateral heirs of the decedent after the expiration of any estate for life 01'fol'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 THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for W.~......---~County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amounts claimed by deponent,~cept as to those i ems where a greater or lesser amount is set forth in the last column to the right in said schedule above,which greater or lesser amount repr ent the sum allo~a deduction. Dated:oo.//:..9..-:..7 .t?oo.....................oo oo ~~.. Register of Wills ...Form No.RCC-62 (7-69) ~WillAdministration }No Year . IN THE, MATTER OF THE APPRAISEMENT OF THE 'ESTATE OF ......A~:r:ftVR .l?ij,QWN . Deceased Late of ..CalifQrrtia . County of ..W?-.~1)j,ngton,-. Commonwealth of Pennsylvania ..._J '-n r-n o '-vrv :::: :--v -0 :"'-,,) :-0 ~0 __ ..--1'1 .-.... "t,.C"·.~o ::1::~~ .:r:;;:: \J r-0»(f) ~-r;-:1 ~--REPORT;::;~ND APP.RAISAL (n 0 ~::~":::;:'-r--",,1"1 .....-_~=(j)~>",z -~",t G)r~~;-- ""i:"'l .':::'-,1 ~...- OLIVER N.HORMELL Attorn.ey a~La~ 423 Third Street California,Pennsylvania 15419 ~ RCC-BI (2-64) ,,':' ~..:<~.!~.. COMMONWEALTH OF PENNSyLVANIA ,DEPARTMENT OF REVENUE . BUREAU 'OF COUNTY CbL'4ECTIONS\. INHE'RITANCE TAX DIVISION IN YOUR REPLY PLEASE REP'I:R TO !NOTICE'OF FILING OF 4PPRAISEMENT I (Executor ~tuXx -----lW"CasHl.lflh1l:i1~Fti...i'tl.",,··.aali.,...--County -File No.6WOeJ,l6 You are hereby notified that the __~Qu~~i~g~t~n'~a~l ----------- appraisement in the estate of __~Art~t~hwti~~~B~~urn~~~~'------------~----~----- has been filed in the office of the Register of Wills qf 'Vlaehingt on County on .November 9 ,19~.Said appraisement reflects the following valuations: Re al Es t ate _--'-_ Personal Property ~2~,~9~50~,~.OO~·~····-------Transfers _ Total --,-:!:4:q·.~~au5~OJLl.OOw'.L,"_ 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. Signed Title ;,()£e~.+~ W.R.Clmtllh Chjet Appralser DATE OF DENrlh ~eh'i.7"l970 Note:This is not a bi".