HomeMy WebLinkAboutOC1970-0566 - ESTATE OF BERTHOIN WITNESS WHEREOF,I,MARIA FORNACIARI,formerly ~~RIA
•
LAST WILL AND TESTAMENT
OF '
MARIA FORNACIARI---formerly
MARIA'BERTHON
I hereby nominate,constitute and appoint my Daughter,
All the rest,residue and remainder of my estate,both
I direct my Executrix,hereinafter named,to pay all of
3.
1.
I,MARIA FORNACIARI,formerly }UffiIA BERTHON,of Crookham,
2.
stration of my estate as soon after my decease as may be proper
and Testament,hereby revoking and making void any and all Wills
legal capacity in the premises,do hereby make this my Last Will
Union Township,Washington County,.Pennsylvania,having full
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I by me at any time heretofore made,in manner and form as follows:I'I '
IIIIII my just debts,funeral expenses,and the expenses of the admini-
nil!•
.jl,III and expedient.
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Ii!i real and personal,of whatsoever nature and kind and wheresoever
IIII'the same may be situate at the time of my death,I give,devise
!III and bequeath the same unto my Daughter,MARTHE S.NAI\fiE,of
IIII Monongahela,Washington County,Pennsylyania,in fee per stirpes,
IIIIIi
11n MARTH~S.NAMIE,to be the Executrix,of this my Last Will and
'III Testament.I,IiII
11 BERTHON,the Testatrix,have hereunto set my hand and seal this
11'.~.
II J.1:.--day of July,in the year of Our Lord One Thousand Nine
II Hundred Sixt;-~~~e-;(1%7).
-~.-fjr 7Jz",'tt:Ct "r:~~t4ta"';j4-.4,;{,·/'(SEAl.)
"..".Formerly ,.
,I.A"'~,·/}'4)"d.-/~(S'EAL)III '2':2,/~_-,-,~~;d."'?..c'V/#.":'lA.<'I,*~40/~',.~.'"
~Signed,Sealed,PUblished~ctmowlerlgedand Declared by,-,----------il Maria Fornaciari,formerly~1~Cla Berthon,.the Testatrix above
II named as and fO'j4 he~;"',:;>.~I~·Hill and Testament,in the presence of
II us,,who,at...?¢Y'~"i,:..<>"rues t,and in her,presence;and in t~e presence.
TEMPEST (i !>IMMONS 11,~}each ~b-.-,have hereunto ~~~scrlbed our n§'.!llesg§-..::Tltnesses,So:(;or~,D i\CHl:!;';~T',;~,\1:::~leret-.,..C'.)C-l ~~,'''"-,"'ON"'A~Ii .."')~~''Ii..>,",,'...'"'~-c;:;»,"'--.,~,"'-......~~'J-<it"-/.-~:,,>c:'''''/':,-'--...-~I!'"~;.'."J ~~
Ill',/r=?~,()/)'v'x /2I'--(~-).~~y;.J~PV1__
II './I.
:!U.~~.'_._.~,.._L.__.,...._n,_..__
l\ffihauit @f t:Exc(utor @r l\hmirtistrator
NO.'3-7tJ -os't,~tttt{'of 'enm~uhJlmia l 55.
ClIount!;!uf ~asltinBtOtt \
I Personally before me,the undersigned authority,a ..,N9:t:9-}:".Y ..I?~.l:?+J9 ,in and for said
~m !:iunty and State,appeared M:~~~~~;'.~~..~~~~.~who,being duly
~:::l "":~9fn according to law,de~oses and says that'S he is the execuM'XIKMklXiXiMXlXlX of the estate of&8~~RIA FORNACIARI,a/k/a MARIA "~§a :BERT-HON deceased,that the for~olngschedules constltute am~.~c?5:.',.'MARIA FORNACIARI,a/k/a
(J)Z.c:~mplete Inventory and appraIsement of the real and personal estate of ·MARIA·BERTHQN ,
]!?i;"~'~ceased,except real estate outside of the Commonwealth of Pennsylvania;that the figures opposite each item of
J9 t5 .UJ .al arid personalestate in the foregoing schedules aredetermined and stated by the undersigned to be the fair value
;£5~.§_said items as ofthedate ofthe decedents death,based upon ajust appraisement ofeach item made by the above~I?'~ilmed Executor Administrator.
~~~ty;~~'.~~~d.su;;"::!:ej:,~~.~;:~~;:::)Vn,.~.h.~.
'--__-I:E ~.:.....~M:;~~~i-~~~:K
Notary Publ1c 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.File original and one copy of Inventory;original and one copy of Inheritance Tax Return
including one copy of will and one copy of Federal Estate Tax Return,if applicable,
,3Jnuentoru anll ,AppraiscmclIt or Ihe goods and challe/s.rights and credits which
MARIA FORNACIARI,a/k/a F'1 'IIwereofMARIA.BER!1'HON [ale or·1,:0...f;Y.V,l ~I ..............•......
Washington County,Pa..taken and made in the conj<Jr/lIill'with the ahove affidavit.DOLLARS CENTS
REAL ESTATE
ALL that certain lot or piece of land,situate in
Union Township,Washington County,Pennsylvania,being a
parcel of land upon which there is erected a frame
dwelling house and which was conveyed to Maurice Berthon
and Maria Berthon,his wife,by Deed dated October 3,
1922,and recorded in the Recorder of De~ds Office of
Washington County,Pennsylvania,in Deed Book Volume
502,Page 524.The said Maurice Berthon died in 1937
thus vesting all the right,'title and interest in the
above described premises in Maria Berthon,also known
as Maria Fornaciari,by virtue of her right of survivor-
ship.$2,500 00
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REV-1500 EX+(~:?11
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COMMONWEALTH OF PENNSYLVANIADEPARTMENTOFREVENUEDEPT.280601
HARRISBURG,PA 17128·0601
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
FILE NUMBER
6 J -.70
COUNTY CODE YEAR NUMBER
DECEDENT'S COMPLETE ADDRESS
DATE OF BIRTH
4/12/70 3/19/1895
DATE OF DEATH
173-16-9905
DECEDENT'S NAME (LAST,FIRST,AND MIDDLE INITIAL)
FORNACIARI,MARIA,a/k/a BERTRON,
MARIA
SOCIAL SECURITY NUMBER
"""ZIIIQ
1&1VIIIQ
o 2.Supplemental Return:KJ 1.Original Return
.~A.Limited Estate
U 6.Decedent Died Testate
(Attach copy of Will)
o Aa.
o 7.
Future Interest Compromise
(for dates of death after 12-12-82)
Decedent Maintained a Living Trust
(Attach copy of Trust)
D 3.Remainder Return
(for dates of death prior to 12-13-82)o 5.Federal Estate Tax
Return Required
_8.Total Number ofSafe Deposit Boxes
BASSI &ASSOCIATES,P.C.
P.O.Box 144,111 Fallowfield Avenue
Charleroi,PA 15022
uire
483-5502
I",,,,,"
IIIZIllII:IIIIllII:QOZVOa.
64.10
1,068.25
(17)-=6::.-4:0....:.'--"1'--"0'--__
(18)-=9~6~.~0~8~__
(19)_
(11)__..::.1--'-,-'4'-'='3'-=1-".---:7...:::5'---__
(12)_---'I::....!....:,0::...:6::...:8:....:.:....:2:....:5=------__
(13)_
(14)
(8)-----.:$r........,,2::...l,c..:::5'--"0""'0-=...=0=0 _
Interest
96.08
Discount
+-----
(15)__-=--1-,--,-=--0.:=...6.:=...8...::...•.=2-=.5 x .06 =
(16)_--------x .15 =
Check here if you are requesting a refund of your overpayment.
19.If line 18 is greater than line 17,enter the difference on line 19.This is the OVERPAYMENT.
110
20.If line 17 is greater than line 18,enter the difference on line 20.This is the TAX DUE.(20)1_6-..:0_.-=.1-..:8 _
A.Enter the interest on the balance due on line 20A.(20A)_
B.Enter the total of line 20 and 20A on line 20B.This is the BALANCE DUE.(208)---=l~6=_0.::.....:.•...::1~8=___
Make Check Payable to:Register of Wills,Agent
15.Amount of line 14 taxable at 6%rate
(Include values from Schedule K or Schedule M.)
16.Amount of line 14 taxable at 15%rate
(Include values from Schedule K or Schedule M.)
17.Principal tax due (Add tax from line 15 and from line 16.)
8,S17 days to 2/1/9518.Credits Spou!al Poverty Credit Prior Payments
+
1.Real Estate (Schedule A)(1)$2,500 •°°
2.Stocks and Bonds (Schedule B)(2)--,--
3.Closely Held Stock/Partnership Interest (Schedule C)(3)_
A.Mortgages and Notes Receivable (Schedule D)(A)_
5.Cash,Bank Deposits &Miscellaneous Personal Property(5)_
(Schedule E)
6.Jointly Owned Property (Schedule F)(6)_
7.Transfers (Schedule G)(Schedule L)(7)_
8.Total Gross Assets (total lines 1-7)
9.Funeral Expenses,Administrative Costs,Miscellaneous (9)1 ,43 1 .75
Expenses (Schedule H)
10.Debts,Mortgage Liabilities,Liens (Schedule I)(10)_
11.Total Deductions (total lines 9 &10)
12.Net Value of Estate (line 8 minus line 11)
13.Charitable and Governmental Bequests (Schedule J)
14.Net Value Subject to Tax (line 12 minus line 13)
Zo~:::)a.~ou
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Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct and complete.Ideclare that all real estate has been reported at true market value.Declaration of preparer other than the personal representative is
based on all information of which preparer has any knowledge..
SIG TURE OF PERSON RESP'NSIBLE FOR fiLING RETURN ADDRESS DATE
t<~~~1~6~il~e DpA#r5332 1/18/95
ADDRESS DATEth~rl~~3i;4~A 1502~allowfield Avenue 1/18/95
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (v)IN THE
APPROPRIATE BLOCKS.
1.Did decedent make a transfer and:
a.retain the use or income of the property transferred,..
b.retain the right to designate who shall use the property transferred or its income,
c.retain a reversionary interest or .
d.receive the promise for life of either payments,benefits or care?..
2.If death occurred on or before December 12,1982,did decedent within two years
preceding death transfer property without receiving adequate consideration?If death
occurred after December 12,1982,did decedent transfer property within one year of
d h
. h . . d 'd'2eatwitoutrecelvmgaequateconsleratlon ..
3.Did decedent own an 'in trust for'bank account at his or her death?..
YES NO
./
/
/
,/
V-
i/'
,.
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
REV.1502 EX+(7·83)
COMMONWEALTH OF PENNSYLVANIAINHERITANCETAXRETURNRESIDENTDECEDENT SCHEDULE "A"
REAL ESTATE
ESTATE OF MARIA FORNACIARI,a/k/a
MARIA BERTRON
FILE NUMBER
(Property jointly-owned with Right of Survivorship must be disclosed on Schedule "F")All real estate should be reported at fair market
value which is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being
compelled to buy or sell,both having reasonable knowledge of the relevant facts.
ITEM
NUMBER
1.
DESCRIPTION
ALL that certain lot or piece of land,situate ln
Union Township,Washington County,Pennsylvania,be-
ing a parcel of land upon which there is erected a
frame dwelling house and which was conveyed to MauricE
Berthon and Maria Berthon,his wife,by Deed dated
October 3,1922,and recorded in the Recorder of Deed
Office of Washington County,pennsylvania,in Deed
Book Volume 502,Page 524.The said Maurice Berthon
died in 1937 thus vesting all the right,~itle and
interest in the above described premises in Maria
Berthon,also known as Maria Fornaciari,by virtue
of her right of survivorship.
TOTAL (Also enter on line 1,Recapitulation)
(If more space is needed insert additional sheets of same size';)
$
VALUE AT DATE
OF DEATH
$2,500.00
2,500.00
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
REV-1511 EX+(7-881,,...~,*:,~...'-'''-..~"."
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES Please Print or Type
ESTATE OF
ITEM
NUMBER
MARIA FORNACIARI,a/k/a
MARIA BERTRON
DESCRIPTION
FILE NUMBER
AMOUNT
A.Funeral Expenses:
1.
2.
Bebout &Yohe Funeral Home -Funeral Ex-
penses
Crall's Florist -Funeral Spray
$1,026.00
32.35 $1,058.25
B.Administrative Costs:
.150.001.Personal Representative Commissions -Martha S.Nami~$
Social Security Number of Personal Representative:_
Year Commissions paid __1_9_7_1---'-_
2.Attorney Fees -Clyde G.Tempest 175.00
______-----Relationship
3.Family Exemption
Claimant
Address of Claimcnt at decedent's death
Street Address _---'-_
48.50
4.
C.
1.
2.
3.
4.
5.
6.
7.
8.
City State Zip Code._
Russell Marino Clerk -Probate $12.00;Advertising -Daily Republican ~12.50,
Probate Fees Legal Journal $14.00;FIling
Inventory $10.00
Miscellaneous Expenses:
TOTAL (Also enter on line 9,Recapitulation)
(If more space is needed,insert additional sheets of same size.)
$
373.50
1,431.75
.'
63 70-0566
WASHINGTON
REV-1547 EX AFP (12-94)
COMMONWEALTH OF PENNSYLYANIA
DEPARTMENT OF REYENUEBUREAUOFINDIYIDUALTAXES
DEPT.280601
HARRISBURG,PA 17128-0601
ESTATE OF FORNACIARI
DATE OF DEATH 04-12-70
MARIA
o t.f I
NOTICE OF INHERITANCE TAX
APPRAISEMENT,ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
FILE NO.COUNTY
ACN
DATE
101
03-20-95
NOTE:TO INSURE PROPER CREDIT TO YOUR ACCOUNT,SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS.MAKE CHECK PAYABLE TO "REGISTER OF WILLS,AGENT"
REMIT PAYMENT TO:
CLYDE G TEMPEST ESQ
BASSI &ASSOCIATES
PO BOX 144
CHARLEROI PA 15022
REGISTER OF WILLS
WASHINGTON CO COURT HOUSE
WASHINGTON,PA 15301
Amount Remitted
CUT ALONG THIS LINE ~RETAIN LOWER PORTION FOR YOUR RECORDS ~REV=is'4-j-E3f-"FP--fl."2-:94Y-NOYicE--OF-YNHERYfAifci-YA'j(-A-PPRAYSEi,fENT-,--"LToWAtfCi-'(fR'-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FORNACIARI MARIA FILE NO.63 70-0566 ACN 101 DATE 03-20-95
TAX RETURN WAS:(X)ACCEPTED AS FILED CHANGED
NOTE:
RESERVATION CONCERNING FUTURE INTEREST -SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON:ORIGINAL
1.Real Estate (Schedule A)(1)~2~,~5~0~0~.~0~0~
2.Stocks and Bonds (Schedule B)(2).~0~0~
3.Closely Held Stock/Partnership Interest (Schedule C)(3).~0~0~
4.Mortgages/Notes Receivable (Schedule D)(4).~0~0~
5.Cash/Bank Deposits/Misc.Personal Property (Schedule E)(5)~.0~0~
6.Jointly Owned Property (Schedule F)(6)~.0~0~
7.Transfers (Schedule G).(7)~.O~O~
8.Total Assets (8).....;;;2~,.;;.5.;;.0.;;.0.;...0,;",0,;",
APPROVED DEDUCTIONS AND EXEMPTIONS:1,431.759.Funeral Expenses/Adm.Costs/Misc.Expenses (Schedule H)(9)_
10.Debts/Mortgage Liabilities/Liens (Schedule I)(10)~.0~0~
11.Total Deductions (11)1~.4~3~1~7_5~
12.Net Value of Tax Return (12)1~,_0_68_.2_5_
13.Charitable/Governmental Bequests (Schedule J)(13)-.O-O~
14.Net Value of Estate Subject to Tax (14)1..;;.,_0_6_8_.2_5_
If an assessment was issued previously,lines 14,15 and/or 16,17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15.Amount of Line 14 at Spousal rate (15)._0_0 X'00=.._00_
16.Amount of Line 14 taxable at Lineal/Class A rate 116]1,068.25 X .06=.--.,;;.6....;.4.;....;;.1,;",0_
17.Amount of Line 14 taxable at Collateral/Class B rate (17).00 X'15=-.;......;.0....;.0_
18.Principal Tax Due (18]6_4_._1_0_
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)AMOUNT PAIDDATENUMBERINTEREST(-]
01-18-95 MM919608 90.31-160.18
TOTAL TAX CREDIT 69.87
BALANCE OF TAX DUE 5.77CR
INTEREST .00
TOTAL DUE 5.77CR
*IF PAID AFTER DATE INDICATED,SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
(IF TOTAL DUE IS LESS THAN $1,NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT"(CR),YOU MAY BE DUE
A REFUND.SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:Estates of decedents dying on or before December 12,1982 --if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral)beneficiaries 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 Class B (collateral)rate on any such future interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act,Act 22 of 1991.72 P.S.
Section 2140.
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to:REGISTER OF lULLS,AGENT
All payments received shall first be applied to any interest which may be due with any remainder applied to the tax.
A refund of a tax credit,which was not requested on the Tax Return,may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax"(REV-1313).Applications are available at the Office
of the Register of Wills,any of the 23 Revenue District Offices,or by calling the special 24-hour
answering service numbers for forms ordering:In Pennsylvania 1-800-362-2050,outside Pennsylvania and
within local Harrisburg area (717)787-8094,TDD#(717)772-2252 (Hearing Impaired Only).'\
Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment
of tax (including discount or interest)as shown on this Notice must object within sixty (60)days of receipt of
this Notice by:
--written protest to the PA Department of Revenue,Board of Appeals,Dept.281021,Harrisburg,PA 17128-1021,OR
--election to have the matter determined at audit of the account of the personal representative,OR
--appeal to the Orphans'Court.
ADMIN
ISTRATIVE
CORRECTIONS:Factual errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,
Bureau of Individual Taxes,ATTN:Post Assessment Review Unit,Dept.280601,Harrisburg,PA 17128-0601
Phone (717)787-6505.See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent"(REV-150l)for an explanation of administratively correctable errors.
DISCOUNT:If any tax due is paid within three (3)calendar months after the decedent's death,a five percent (5%)discount of
the tax paid is allowed.
INTEREST:Interest is charged beginning with first day of delinquency,or nine (9)months and one (1)day from the date of
death,to the date of payment.Taxes which became delinquent before January I,1982 bear interest at the rate of
six (6%)percent per annum calculated at a daily rate of .000164.All taxes which became delinquent on and after
January I,1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue.The applicable interest rates for 1982 through 1995 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20%.000548 1987 9%.000247
1983 16%.000438 1988-1991 11%.000301
1984 11%.000301 1992 9%.000247
1985 13%.000356 1993-1994 7%.000192
1986 10%.000274 1995 9%.000247
--Interest is calculated as follows:
INTEREST =BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15)days
beyond the date of the assessment.If payment is made after the interest computation date shown on the
Notice,additional interest must be calculated.
DATE 04-17-95
REV-1607 EX AFP (12-94)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.280601
HARRISBURG,PA 17128-0601
~-
INHERITANCE TAX
STATEMENT OF ACCOUNT
ACN 101
ESTATE OF FORNACIARIDATEOFDEATH04-12-70 MARIA FILE NO.63 70-0566COUNTYWASHINGTON
NOTE:TO INSURE PROPER CREDIT TO YOUR ACCOUNT,SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX
PAYMENT TO THE ADDRESS SHOWN.MAKE CHECK PAYABLE AND REMIT PAYMENT TO:,
CLVDE G TEMPEST ESQ
BASSI &ASSOCIATES
PO BOX 144
CHARLEROI PA 15022
REGISTER OF WILLS
WASHINGTON CO COURT HOUSE
WASHINGTON,PA 15301
Amount Remitted
CUT ALONG THIS LINE ~RETAIN LOWER PORTION FOR YOUR FILES ~REV=i60j-EX--AFP--n'2-:94Y------•••--iNifERiYANC'E-TAX-STAfEMENT-CrF-Ac-coUiff--.-i.---------------------
ESTATE OF FORNACIARI MARIA FILE NO.63 70-0566 ACN 101 DATE 04-17-95
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED
ESTATE.SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE,APPLICATION OF ALL PAYMENTS,
THE CURRENT BALANCE,AND,IF APPLICABLE,A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT:03-13-95
PRINCIPAL TAX DUE:____._.._._____.
PAYMENTS (TAX CREDITS):
64.10
PAYMENT RECEIPT DISCOUNT (+)AMOUNT PAIDDATENUMBERINTEREST(-)
01-18-95 MM919608 90.31-160.18
03-29-95 REFUND .00 5.77-
TOTAL TAX CREDIT 64.10
BALANCE OF TAX DUE .00
INTEREST .00
If IF PAID AFTER THIS DATE,SEE REVERSE TOTAL DUE .00
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
(IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT"(CR),
YOU MAY BE DUE A REFUND.SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.),
/
PAYMENT:Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
If RESIDENT DECEDENT make check or money order payable to:REGISTER OF WILLS,AGENT,
If NON-RESIDENT DECEDENT make check or money order payable to:COMMONWEALTH OF PENNSYLVANIA.
All payments received shall be applied first to any interest which may be due with any remainder applied to the tax.
REFUND (CR):A refund of a tax credit,which was not requested on the Tax Return,may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax"(REV-1313).Applications are available at
the Office of the Register of Wills,any of the 23 Revenue District Offices or from the Department's 24-hour
answering service numbers for forms ordering:In Pennsylvania 1-800-362-2050,outside Pennsylvania
and within local Harrisburg area (717)787-8094,TDD.(717)772-2252 (Hearing Impaired only).
REPLY TO:
DISCOUNT:
INTEREST:
Questions regarding errors contained on this notice should be addressed to:PA Department of Revenue,Bureau
of Individual Taxes,ATTN:Post Assessment Review Unit,Dept.280601,Harrisburg,PA 17128-0601,phone
(717)787-6505.
If any tax due is paid within three (3)calendar months after the decedent's death,a five percent (5%)discount
of the tax paid is allowed.
Interest is charged beginning with first day of delinquency,or nine (9)months and one (1)day from the date of
death,to the date of payment.Taxes which became delinquent before January 1,1982 bear interest at the rate of
six (6%)percent per annum calculated at a daily rate of .000164.All taxes which became delinquent on and after
January 1,1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue.The applicable interest rates for 1982 through 1995 are:
Year Interest Rate
1982 20%
1983 16%
1984 11%
1985 13%
1986 10%
DailY Interest Factor
.000548
.000438
.000301
.000356
.000274
Year Interest Rate
1987 9%
1988-1991 11%
1992 9%
1993-1994 7%
1995 9%
Daily Interest Factor
.000247
.0003Dl
.000247
.000192
.000247
--Interest is calculated as follows:
INTEREST =BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will .reflect an interest calculation to fifteen (15)days
beyond the date of the assessment.If payment is made after the interest computation date shown on the
Notice,additional interest must be calculated.
----.-.~~~==~~~~---------
OFFICE OF
THE REGISTER OF WILLS
AND
CLERK OF THE ORPHAN'S COURT
_WASHINGTON COUNTY .
.--WASHINGTON,PENNSYLVANIA 15301
YR 78.95 #
INHTFEE 5.00
4 TOTL 5.00
~!~14:34JAN.19~95~CHECK 5.00
LIdE 04
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-No.4132.9
~OFFICE OF
~THE REGISTER OF WILLS.
~AND
.~..CLERK OF THE ORPHAN?S COURT
'\'WASHINGTON COUNTY~WA_S_H_IN_G,..T_O_N'_P_E_N_NS_Y_L_:VA_N_IA_15_30_1 _
YR 566.70 ff
LT 13.00
INV 10.00
·2 TOTL
CHECK
CHECK
_!~10:45JAN.25'95gcHNG
lINE 07
23.00
10.00
13.00
.00
No·41.3,9.6.
RECEIVED FROM:
ACN
ASSESSMENT r:t
CONTROl IliiI
NUMBER
AMOUNT
$160.18
101 xl2JSlaINI
Clyde G.Tempest,Esq.
Bassi &Associates,P.C.P.o.Box 144
111 Fallowfield Ave.
.Charleroi,Fa.15022
FOLD HERE FOLD HERE
{------
$160.18mTOTALAMOUNTPAID__*-'----I...:...¥=--i...:...I_I...:...X...:...&_I_
(MI)(FIRST)
66
SSI 173-16-9905
SEAL ',