HomeMy WebLinkAboutOC1970-0594 - ESTATE OF SOUDERS'.J
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA,
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF Was.binet.o.n .
IMPORTANT:This return must be completed in detail and filed in duplicate,with ~ill 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.(Secti~n 703 of
tlJ~,Inheritance,an!i.Estate .Tax J\ct of 1991;)
IN THE MATTER OFTHE'ESTATE OF'}.AFFIDAVIT OFJamesW.Souders.......................................................................................E·~-
(State ful!name of decedent)~
Late of ,'W:a.sh1ngton m County JdIl~ft
PennsylvaniaStateof,:.}ss'
County of ....+~~g.~~~r.....:................
....Pe.arl B.'axendell.an he.ir..
Administrator of the estate of the above-named decedent being duly sworn,depose S and say S
....Eueutor
Decedent'dJed April;....................."....,.
(Month)
......,1970,r ~~.'.w'eol~loa&l~_~~~q,...,.J\G.~~-"ot.t.A~li.~}
(lIay)(Y.,g,r)L intestate
.Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
Harry MarkoVitz Attorney............................................................................................,.
1102 ..StandardL1fe .Bldg..P.gh.Pa•.15'222 .
That as such heir deponent is familiar with the affairs of said estate and the property con-
.(Jl:xN~utor·Adminj8trator)
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
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
None
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO_DECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedule's ",-C 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 or.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 (}f record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each (}f'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 posses~ion,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 ascrued interest thereon,if any,down 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'oth~r·cas~s;-all-b;~dS~-postalsaVings,treasury certificates or notes and other evidence of in-
debtedness of the'United S't'ates to t'he decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereof,or of
,any foreiin'c~~n~ry,wtJ,ich rare ~wned at 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 fair~y estimated
market value thereof;all bonds and mortgages 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,wt'th 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 money~payable
to the estate from life insurance polici'es 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 famil y corporations,the values reported are as far as
possible substanti~ted~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,niland,al statements sho~ing the tl:ssets and liabilities o'f s'aid c<;>-partnership or business.
A copy of the cd-partnership agreement,(if oral,a statement setting forth the nature of'the agreement)
together with a statement setting forth the character of,the 'business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just.appraisal uf the decedent's interest
therein must be submitted.It shoul'd also set forth in itemized form,together w,ith the faiJ;,market value
thereof,any other property owned or bequeathed oy·"tne decedent at the time of death.
The Schedule C attached hereto anq.made part hereof sets forth a true answer to each inquiry
contained t!:lerein and in the case of transfers ofproperty,real or personal,withi~.two!,years!of.decedent's
death,in conte~latton of decedent's death,or intended to t"lke effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to who.m .tr.ansferred,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 creatin~the trust.Ther.~iSi al.s.o.set forth in said
scne--aure-al.lsCoran-propeFty,~re-a1"'and-personal--;with its value,Which passes a't 'd~cedent's death by
virtue of the exercise by decedent,either indiVidually,orjointly with another,or~any power of appoint-
ment vested in decedent,either 'indi~idually\or'jo'intly,by the Will,deed,or other instrument of another,
with a copy.o·f the instrum.ent creating s.uch p,ow~r !ittach~d to the schedule.
,~"\...•0,J,',
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
" r 'Ipersonsbeneficiallyinterestedinthisestateatthetimeofdecedent'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,.ownedby the decedent jointly with'another or others,including intangible,standing in the name
of the decedent and ~thers;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 ded~ctiops claimed for and on behalflof 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 gravema~kers,and reli-
gious services,in consequence of the death of the decedent;debts and claims OWing and unpaid at time of
death;taxes accru~d charge.able 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 amount 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 the 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.
~~~.
....·3·18 l3os.t Dr.,iy..
(StTeet NumbeT)
..........W~.~t.~.f.[1.+..~"p.$...1!l5.12.2 .
(City or Town and State)
Subscribed and sworn to before me this .
~;4~..day of ~19 .•.'l9
....~..~.q(jI/lMt.~.i ~A;~~/..
FR,t.NCES E.REICHMAN.NOTARY PUBLIC
I'ITTSBURGH,ALLEGHENY COUNTY
MY COMMISSION EXPIRES FEB.1,1973
~'.,.Member.PennsylvaniaAssociation of NotariesNO~;;Be'r.9re signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
fiil~dlih'~ith details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
RCC;:-34 (1-64)..'
COMMONWE'AL'rH OF ~ENN$YLVANIA,..
DEPARTMENT OF REVENUE •
BUREAU OF COUNTY COLLECTIONS
'TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
-REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each petrcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property ht'ld 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 Commotlwealth of Pennsylvania should be
described by lot and block number,str;et and street number,together with
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;if a farm state number of a-
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,acc':ued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
(1 )(2)(3)/
DEPARTMENT
ASSESSED VALUE VALUATION
FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write
DEATH In thIs space)
All that lot situate in the Township or
Union,Washington County,Pennsylvania,
being Lot No.18 in Park Plan of Lots
recorded in Plan Book Vol.?t page 219,.
being 5'0 x 102.5'0 x 5'0 x 102.00 on Fairview
Place.,_
HET a two story frame dwelling,P.O.
address being Circle Ave.Elrama,Pa~
Subject to easements,mineral rights,
and covenants as recited in prior instru-ments of~record.
BEING same that James W.SOUders,widowe
by his deed dated the 11th.day of April
1969 granted to JamesW•Souders,Pearl
Baxendell and William A.Souders 1 as Joint
Tenants with right ot survivorship and not
as tenants in common.
**Value of entire parcel of real Estate
is $9,5'00.00 ~~J+"""}I-~~
Value of decedent's 1/3rd interest is
$3,166.67
Above deed is not within contemplation
of death as the decedent f s wite,Inez
Souders died on 3/22/69 and on '+/11/69
decedent executed above deed as part'of
his family planning with his children.
Decedent was in good physical and mental
health at the time said deed was eEecute •
**Note:This parcel was sold on the~dayof---yy,~1970,to Duane A.Kavka and
Linda G.Kavka,his wife for the
consideration of $95'00.00.
Deed recorded 5'/18/70 at No.2498
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.
RGC-35
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
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".Inta~gible 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 anyundis tributed
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
No.
ITEM
List and describe fUlly
UNIT
VALUE
ESTIMATED
MARKE:r VALUE
DEPARTMENT VALUATION
(Do not write in
./this SPlice)
Old used furniture.
Savings account with PNB of Elizabeth,
Pa"Aect No.8133 in name of James W.
Souders or Mrs.Inzez L.Souders
In Trust For Mrs.Pearl Baxende1l
(Opened August 1~,196,)
Balance in accoun\$,,0.13
fotal
Insert this total opposite "Personal Property",Schedule "B"in X X
the "As Reported"column on the last page of this return.
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AFFIDAVIT OF ATTENDING PHYSICIAN
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF Wl.SHINGTON
)
.~SS
Before me,the undersigned authority,a Notary Public,
in and for the C'ounty and State aforesaid,personally appeared
F.N.Parent Jr.M.D.a duly licensed practising physician
in Mono~ahe1a,Pennsylvania who was the attending physician
tor James W.Souders,Circle Avenue,Elrama,Pennsylvania,
and certify that on or about March and April 1969 he was in
good physical and mental health and that any transfers made
by him were not in contemplation of death.
Sworn to and
~
subscribed
1970.
morYS Eo S'CURFIEll'ft Nofarl Pu~
Monongahela,Washington Co.,Pa."-
My.Commiiaiou CtP-ire$September 10.1971;
RCC-,30
,rO\nrO:\'\'F\LTII OF PFNNSYLVANI A
TlUNSFFH INHEIUTANCE TAX
I:L4:SInE:\T nECEDENT
SCHEDULE "c"
TIliNSF'EltS
(1)Dirl rlecedent,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)yes
(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)yes
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer 68
(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 w~~_to t~~eff~ct j~_FQSs~s~Jon o~enjoyment at or after his death?
(Answer yes or no)none ol;ner -Cllan .Lnc.1.uaea nereJ.n
(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)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)nO
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)no
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others :-"--_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's prOlnise to
pay income to or for the benefit of care of transferor?(Answer yes or no)no
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserverl power to alter,amend,or revoke,or which conld revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)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 th~decedent alone or the decedent and others?
(Answer yes or no)nO
NOTE 1:The answers to these questions should be supporten by affidavit by the attend.ing 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 prcperty
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to rlecedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimerl 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 MARIillT VALUE
(Estimated)DF..PT.VALUATION
(Dept.Only)
Assets involved are included in Schedule "Aft
and in Schedule "Etl.
Note 1.Copy of death certificate heretp attached
together with affidavit of atte~ding
physician.
Note 2.Assets see Schedules "A"and "E".
Assets herein were not made in contemplation
of death but were part of family plan created
by decedent and his children,he being in
good physical and mental health at said time.
Insert this tot,fd opposite "Transfers",Schedule "C"in the
"As Reporterl."cQlunm on the last page of this return.
RC C-43 (4-69)
.COMMONWEALTH OF PENNSYl..N)'tU~~~~£'VfO·
DEPARTMENT OF REVENU'E'uNTy coff OF
HARRISBURG A ECTIONs
fit /3 .
I 05 PH 'z'
Apr1110,1970 0
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
aureau of County Collections
26 S.4th Street
Harri sburg,PennsyIvan ia
Dear Sir:
,,
_................-.-...
.
Pursuant to Section'?42,Pennsylvania Inheritance and Estate Tax Act.of 1961,
we herewith submit the following report:
NAME OF REPORTING
FINANCIAL INSTITUTION Pitt,eB~Na't&ft&1 Be.i'Ik,~8a~t,h Olt1:ee
;rio.•\
ADDRESS ieCU$:cl &:ltaa!'l~stpaets'BY.a&betlil,·.P;,~lS03?
ACCOUNT NO.OF JOINT,,.,.
TRUST OR INVESTMENT DEPOSIT CboeidJ:as AccQ1mi Sn2J29)6 '
NAMES ON ACCOUNT "
OR INVESTMENT James \Ire SoUci6r1 or Mrth Purl Bagen<leU
"
DECEASED JOINT DEPOSITOR,
TRUSTEE OR INVESTOR llama"We Souders
ADDRESSANDCOUNTY ".0'.~x 188,Elrama,Pa.15038
DATE OF DEATH Apnl Sf 1970
SURVIVING DEPOSITOR,'~.~."'t
BENEFICIARY OR INVESTOR'l<1r8.Pearl Baxendell-----------------
ADDRESS __P_~O_._ao_·_'l}t_._laB__,_El_'_r_am_a_,_p_a._._l_~_38 _
RELATIONSHIP TO DECEDENT-.....D!ftla~1:li!sH~<t4llepp----~_
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED ---......~"'IItIW'lIRiI'""'••1lIII...·..'""_A¥'pr....~iwJ~7,~19~641Q:..-.._
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $__~~LZL -"T"'""""------
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
RC C-43 (4-69)
'...'I ..'Ap!.il 10,1910.
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 Inherita~ce and Es'tate Ta~Act of 1961,
we herewith submit the following report:.
..
NAME OF REPORTING
FINANCIAL'INSTITUTION '"'ebtlrah National ~.Elizabeth Office
.ADDRESS .hoontt&Harke,5treete.tW.zabet.h,P4h 15037
'ACCOUNT NO.OF JOINT,
TRUST OR INVESTMENT DEPOSIT Sarlngs Aocolmt OOSW
.'.t NAMES ON ACCOU~T
OR INVESTMENT James W.SOuder$1"Ml"s.Pearl l'JaxendeU
../.DECEASED JOINT DEPOSITOR,7/
TRUSTEE OR INVESTOR -----....J..ameollll·1l'I.f-W....·,~Slglo\1owdl,ll!.er~.e~..-----_
ADDRESSANDCOUNTY _.!iIIl4-l1Ce'ircl~'~'~ec.....AAYue!!!n:!!lue~,I..-.!!!:Bo.~iX~·~lea~"~•....:B1r~"'2',·.::::ama~·.~P~a:!;!._1:.S,aO:.l!'.:::.8...,3(......----:_
DATE OF DEATH April s.1m
SURVIVING DEPOSITOR,-
BENEFICIARY OR INVESTOR Mre.fearl Baxendell
ADDRESS 4 Circle AYe.Box 198,Elrama.Pa,1mB
RELATIONSHIP TO DECEDENT DaughterDATEDEPOSITORINVESTMEN·':"'T----';;..;.;....;~""'"""------------
WAS ESTABLISHED August 13,1965BALANCE,INCLUDING'IN-T-E-RE-S-T-=:.;;;.....;;-..;;;::~··::--·~;~.,c::-."------~
DUE,AT DATE OF DEATH $-~--&5-W~--------r-----
\.
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJ ECT TO ADMINISTRATION
R CC-134 (1-69)
COMMONWEAL TH OF PENNSYLVANiA
DE'PARTMENT OF REVENUE
BUREAU OF COUNTY'CO'LLEGTIONS
INHERITANCE TAX DIVISION
TO:_--,-MIt;....,;··---,S.:..-.~PE;;:;;;.;IA=R.:;::t;....,;B=.;;.A=XE=ND;.;.;:··~E=tt=-·.__
P.o.BOX lsa
ELRAMA,PENNSnVAN!A 15038
Date:__-'A~Pti'r....lI..111o-.......10.J0S4,.-....Iol.R.9.L:.70w.·_
County __W;_'A_S~HI~NG=T~·0...",1 _
County File No.------
Bureau File No._
We have received notice that I,-_.'--.''-,'•••'
on April I.191._:you came into ownersh ip of certain propertyt roug
---tl'4nlt:ir from JAMES 14 ii SOUDERS,DeCI•••••
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such t;a'~sf~rs 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:(l)Jt.Chtcklna Aett .'HS..1829iS and (2)
sa••Acct.#008133 hilJt in.thl PXTTSbURGlI NATIONAl.BANK,EtXZABEfHorncl~.
ELIZABETH,PA.,ill tbe ....ot (1)JAMES w.SOUllERSor)fRS.PEARt BAXENDELt
.-.&.(2)JANES'tv.SOUDERS ITF MRS.ft:ARL WENDELL;.Optned .(1)"-T~61 .An'·(2)
8-13.6S.Bal.fte.'.,eft ;4att of death,(1)1.241.'7 .ftd (2)iSO.13.·.
appraised by the Commonwealth,as of the date of death,at $1,'194.10
100 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$ _....1 .....'illUMe'·u.'.....3!lLO__$--------
AMOUNT OF TAX DUE 107.65
D If you pay the above amount within three (3)months
~f the date of death of the dec,edent,or on or
before .JulY S .19'70 you may deduct a
discount of 5%of the amount of tax due,or
o This tax became delinquent,fifteen (15)months
after the dote 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 * _
19__in the amount of
*If the tax is not paid by the above date'additional
interest is due at the rate of 6%per annum until
paid
----------
$-=================10'.&5TOTALAMOUNTDUE$
'.....,
APPRAISED BY:'.,"~L-<fi<A--'~ASSESSED BY:_
_(Inheritance Tax AV.fser)(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
/
To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
P!GE~:fj'FOli n:~ffl"-~.•"r:';:;~h:..-I.,
COIl;jj I:~;I'.;
fJAem;JCi'lJtJ!P;:;~IU..l/:,ZCl
If you have already paid this tax to an executor,administrator,attorney or other personal representative of the
decedent for forwarding tothe Co.mmonwealth,list below the date paid,name ond add'ress of the person to ~hom
you made payment,their official 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,
execufe 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 of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
"
)
/
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OE _
SS:
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 payout 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__.
Si gnature of Taxpayer
"
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
RESIDENT DECEDENT
-COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
ReC-38 '
.~.-"
"'.......;~.
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRUCTIOKS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th 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-awners to
the decedent.
Description of Property,Date of Acquisition,Name!unit
Address and Relationship of Co-Owners,and Place I Value
of Record of Instrument,where Real Estate.!
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Checking account with PNB of
Elizabeth,Pa.Acct.No.252936
in name of James W.Souders or
Pearl Baxendell •••
Account was opened 3/30/69
shortly after decedent's wife,
Inez SOUders,had died on the
22nd.day of Marc~,1969,and
was JB r~~of dededent t s family
p1anninK with his daughter
herein.His motive was not in
contemplation of death as he
was in gOQd and physical health
per deatn certificate and affid~
avit of physician attached.
Balance in Account $1243.97
1/2 is taxable or $621.99
Insert this total opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page of this return.
RC'C-37·h2-(?J),".,
n);'t:\W~\\·E:\I.Tll OF l'E~~~·'tYl..YNIA
TRANSFER l:'\lIEHlTA:\'L'E TAX
RESIDENT nEl'EDE~T
..,
SCHEDULE "0"
BENEFICIARIES
-r,
BENEFICIARIES AND ADDRESSES
,State tull names and addresses of all who
have an interest,vested,contingent or other-
wise,in estate)'·'
RELATION'SHIP I'
(If step-children or
illegitimate children I
are involved,set I
forth tWis fact.)
SURVIVED IDECEDENT
STATE YES iORNO.'
DATE
OF
BIRTH
INTEREST OF
BENEFICIARY
I.~ESTATE
Pearl Baxendell I
daughterWestMifflin1'£1.
318 Bost Drive
William A.Souders
lOl~Marton Street
_-=L=au='rel,Marvland 20810 son Yes sui-juris 1/2 of e~t~tA
-----'--------------+--'--------+-----+------t--------------..
-----------------+--------t-----+------t-------------
-------------~---+--------t-----+------+---"------------..
")
)
Deponent further says that all the above-named beneficiaries are living at this time except below:
..
NAME DATE OF DEATH RESIDENCE
--
...T...............
...
-_.--....
c:
OF THE
Deceased
ESTATE OF
~IATTER OF THE APPRAISEMENT
,"
),
t t
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~
en U'J ....-:n n;:r ;:r
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-..-j '":0...Cll ('!)~-~~='0 -'"='ct''_~"'0~-a"''0"'0 ('llB';+"'0 '<~....'<
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,(1)
:Q.
io:Ii:0
+c,(1)
'IiocT~
-00-00
(Executor-Adnfiuistrator
must complete "As
Reported"column #1.)
o...,o'"'"....,
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.~,'"~,....
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"1='"(,J,)'".....~
"'-J 0\:'!):1-'('l)~
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Year .
uv
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c;::)
HARRY MARKOVITZ
Attorney At Law
.1102 Standard Life Bldg.
Pgh.Pa.15222
Late of ...Elr~a
(Union Township)
James W.Souders
County of -::Washingi§n '""Tj'"...~;o ~
:t>rn:DenG)c:=t:i~-'-Common\\'eal'2hor~Penns~,mia
-;.l~'.'--t':=--j7j ~'J!i..,,<r:1 ~-____~--;-r'_.,~.......o ~.~'~','"REP~"!--=AND -~PR>AISAL
("")'b,.~.:ro~::o.--•r-z'-ur-o!><n
P.>l THE
~d ...l No.•"mInIstration \
J
R CC-SI (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
PEARL BA.XENDELL Informant
IN YOUR REPLY PLEA8E
REFER TO
J
In Re :Estate 0 f __----,;::.J.:,:AME::.=S=-...:W:.;.:-.=S..::;°..::;UD=ERS===------
_____...:V.::.iJA=S;.:.:H:.::I:.:.NG::;.TO:.;:,:.N:...-----County -File No.
Dear Mrs.Baxendell:
63-70-594
You are hereby notified that the original
appraisement in the estate of James W.Souders
has been filed in the office of the Register of Wills qf Washington
County on June 17 ,19.1Q.Said appraisement reflects the
following valuations:
Re alEstate _--'-~9.z..,~5.:::.00.:::..!..,.0:;::,0,::-_
Personal property __--'-~~9~4~5~.~13~----
Jt.Held nD~_~~1:.J.,:::p.24:;.3~.~97~--,-__
Total -:-=11::!:::.;'c6~8~9~•.:!::.10~_
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 bT law.
Date J_un_e_l.:...7::-,_1....:9....:7_0 _Si~ned fld.e,~
Title W.R.C~.h~
APPRAISER.
DATE OF DEATH:April 5,1970
Note:This is not a bill.
t...·11 ".,-~
,CC-39 (~68)
COM.MONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DeCEDENT
SUMMARY
i::state of SOUDEnS,
(Last Name)
JMJJES
(First Name)
w.
(Initial)
DATE OF DEATH_.-..:4_-::..5-.-..:7_0__FILE NO.63-70-594
REPORT OF INHERITANCE TAX APPRAISER
06-17-r.'/JO
0'+-05-70
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of vlashingtan
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".
C2J~.~.~,-.!....L..:-~~~~l~d~Dated:--------==-'~=-=---=-'=----
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 greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
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
VALUE AS REAPPRAISED
$-------+---
Valuation of life estates or
_c
$
t=
$
$t=
$
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
COMPUTATION OF TAX
$---------1---
$---------1---
$-------+--
$-------+--
$--------+---
$====~
$--------1
$========
___---Jl-
TOTAL TAX BALANCE :-----~~
PAID $....JC
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6%from_____to _
AMOUNT OF ESTATE TAX ASSESSED $--~----1
Estate tax paid $--J
BALANCE DUE
Add interest at rate of 6%from
------tto-----
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 $-----------l--~-...._
Tax on $-----------l--{-
Tax on $'--~o--
Tax on $-----------l--10%
Tax on $----..:.------4--15%
Exemptions========t==*Total Estate -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
Administration !No Year .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
JAMES ~l.SOUDERS
Deceased
1'-
Late of
County of
UNION TWP.
WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
1-
".COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
June 3,1970
Mr.W.R.Chaney,Chief Appraiser
Inheritance Tax Division
244 Washington Trust Building
Washington,Pennsylvania 15301
Re:Estate of James W.Souders
File No.6-70-Ito-ll
County of Washington
Dear Mr.Chaney:
We have your letter of May 26,1970,requesting our Opinion
regarding the taxability of transfers made by the above named decedent
within two (2)years of his death.
We have reviewed the evidence presented by the estate and are
of the Opinion that the transfer by the decedent of his real estate in
Union Township,on April 11,1969,as well as the transfer of his
checking account in the Pennsylvania National Bank on March 30,1969,
were made in contemplation of death.The statutory presumption under
Section 222 of the Act that these transfers were made in contemplatiGn
of death has not in our judgment been adequately overcome.
Chief
For:William S.Brandamore,Director
Bureau of County Collections
RLS/njg
·.~'.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
244 Washington Trust Bldg.
WASHINGTON.PENNSYLVANIA
15301
May 26,1970 . .
MR.JOSEPH F.SHAMAY,CHIEF
INHERITANCE TAX DIVISION
BUREAU OF COUNTY COLLEOTIONS
26 SOUTH FOURTH STREET
HARRISBURG,PENNSYLVANIA 17127
Re:Estate of JAMES W.SOUDERS
Late of '''aabington County
Date of death:AprilS,19'0.
Dear Mr.Shamay:
Enclosed please find a eopy of an appraisement returned to
our office froJll the Register of Wills..Aeeorditlg to the
"Procedural Bulletin.Transfers ~ithln T~o Years of DeathU
we are sending this appraisement to you tor your decision
as to bow this estate should be taxed.
Awaiting your reply,I remain,
Ene.
Iled
Very tntly yours,
...2f~'
W.R.CHANEY,CUtJ APPRAISER
Fonn RCC-2
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127
,COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DA"S ~'::lI.:l.~..~7,~9.79..
COUNTY W.~~h.~~g~....................
FILE NO..§}::::..7.9::2.9.4 "H"'H .
Whereas,J.:c3.!.ll~.;?W,.$.Q\l,~l~r..~late of y.!.1.~~:r;t ~.~.
in the County of W9.,9..h;j.,;p,gt.Q.n..Commonwealth of Pennsylvania,having died on
the ..5.th.day of H.H..HH Apr.ilH 19 7.0.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,w..~.~.~Q.h9.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:
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
I inheritance taxes at the lawful collateral rate on any such future interest.
REALTY :
Descrlptlon of Auet Unit
Values
$
Appraisement
Made for Inheritance
Tax Purposes
See copy of Schedule "A"attached to appraisement 9,500 00I---------------------------'=--------------+------flf----'----I-----
PERSONALTY:
See conv of Schedule '!BIt attached to annr.:lisement
JT.HELD:
See copy of Schedule liE"attached to amI'aisement
Total
91...5 1'3
1,243 97
11,689 10
I
,
Having been duly sworn accordin~to }aw,I do here€Z~tifY that the above appraisement is made in con-
formity with law on this . .'''/7.~day of ;7-/'-:Z;72i-/-.;,,~~..;,..~'".19 ~.~..Z~,..~~~.z..-..~;e
'H'Hl~'~'J,~~~~'~d'S~et)...Apprpai.~r .......~.-....<J',";;''';;';;'i ....,enna.
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
JAJ:1E.a W.SOUDEHS
Deceased.
Late of
UNION TI'JP.
Date of Death,AP.!:.~~?'.~?7.c:>.
Appraisemel!t Docket Vol J?-'"'
Page,$I=~~~'.":::'::~;';?~:;:?4.::":.'.::'
Filed in Register's 0 jJi.ce,..~~~:L..7 J9.7.9..
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra.isement,
Appeal f1'om Appraisement,..
Entered and charged,....
i'
If n.\'
~i
:...
',_WXl J
,,
4 ,
./
1102 STANDARD LIFE BUILDING
PITTSBURGH,PA.15222
Phone:261-6745
i.
\
-~
HARRY MARKQ~~I&~
ATTORNEY AT LAW \:,"1,,
(
July 5,1970
E.•l•:Ji"!.-
429 N.STATE STREET
CLAIRTON,PA.
Phone:233-5428'
}~.William S.Brandamore,Director
Department of Revenue
Bureau of County Collections
Doe hne Bldg.,24 So.4th.street
Harrlsburg,Penna.17127 .
......
Dear'31r',
He:Estate of James W.Souders,Deceased
County of v.fas hin9ton
County File No.03-70-594
Date of Death:April 5,1970
Please consider this a vritten protest to the Notice of Appraisement
filed in \;Jashington County on J1me 17,1970 per Section 1001,Article X
of tria Inheritance and Tax Act.TJle i only i iems in protest are t he r(~al
estate valu.ed at $9500.00 and the jointly held property valued at ~~12ll-3.97
'"Thicn transfers viera made witllin 2 years of death,but not made in contem-
plation of death.
On March 22,1969,decedent's wife,Inez died,so on April 11,~?69,
only a fewliJ'eeks later,he transferred his real est'ate to hitItself,(ns
daughter and ;lis son,bis sple heirs.About this time llO alsotransn-:Jr:ced,.b -.,~,I-I'~....;l"d 't d·t ;..rns ,arJ.;.\accounl~aOOV8I.JO rL1.inSe.LI ailCl rns .auglrer,an so"up rus Hlsurance
policies payable to l1is children.TriO date of bank,account 'transfer vJas
lVlciI'ch 30,19-69.He had a savings aCCOl:lnt Il:ln trl,J.st for hi::,daughtcl'll
\'lllich is not in question,as these 8,re normally tax9,ble in full.lIe \-13S-,t'·..~1 t·1 -,.J 'r '..,d ' .fJ,..V2l'Y cJ.ose O:llS c:uJ..aren,paT lCU.a.rly rus 'au.g:l'ver \\1':10 VlSl.r,e m.m 0_",en
as-she lived not too fcl.l~from his residence.~~-e believe the transfers
sl.lOrtly a.ftcr bis vrife died iolOr8 a normal fa.mily planning and not made
'~vith imrnemint tClOUgt1t of deat~l in,'niind."
Decedent -,·JaS in fairly good phys:Lcal and mental health,nothing
unusal at ti;118 of transfers.His last illness 'IJas sUdden,only a few
',veeks prior to his deat t1 did his last illness occur.He '\llaS very
friendly !:lith a Ells'Vrorth Smith \'!l10 travelled vIitll him togetl112I'many
J.'•~l d ',.f ""0 'l t'I "";';HGCS SOClaL y aD,~Kne1'J fum or:::>ye::~rs or more,ana \ve ,lave 3",1 acneu
an affidavit b::said party for your examination.
"..
I trust the above Jnformation
.,
i .<,
"~f
m/i:I'b 1otrg~}cop to Brandamore'
Copy to Depty Atty Gen.
Copy to ~\jas"l/Inh/Tax Office
-----_......_----.........._~-..;".,.----------
I,
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~,.~_::~-;~~'.~j:'~lt~rt~-~_T.--~-t..--·_-~---~..,..,..··:-"'~i(..""'!~~.a.i'-,.
i·-,,.~,....0(-c 11
"!
DecoBsed
J AHESW.smmIlli S,
I"~,i,IN RE:ESTATE mi'I,
I
)
)
)
)
)
AFFIDAVIT
That decedent's
)
)
)SS:
.-
Sworn to and subscrib~d before me this 27th day of June>~Jf4
~l.'IIJt..Justl••cali••'.11t
'..,Co...."'.£k"t.
'11 .Old.,,,,"'""72
he became suddenly ill resulting in his death.
I
I
I
I fl
after about 4/11/69 to his ct1i1c1ren were the normal thing for him I U
so to do as his son and'daughter were his only children and very I j~l!iclosetothedecedent.',,,''f I ..1~G?f~_L_._!I
Ell swortn Smit n I '.i
I .!:l'
1970.!:'j
!i.i itli,,I·i ;1 jil1t!I1.,.
ti j
t,1 lt,jH4;,1 'I
r11 'j
';1 il
I;ij
·1 :,,.I
Ii !
in fairly good health,that only a few weeks before his death
COUNTY 0FALLEG HENY
COMIvIONvIEALT.C{OF PENNSYLVANIA
wife Inez died on 3/22/69 and any transfers made shortly there-
I
Ii,I
11
I!
I
!
I
IiBeforeme,t he undersigned aut~lOrity,a Notary Public,in and;
II j
for the County and Commonwealt h aforesaid,personally appeared !
III !I Ellsworth Smith,of Scotia Hollow Road,West Elizabeth,Penna.,
',I'IwtlObeingdulyswornaccordingtolaw,deposes and says that he
II has known Ja'IIes W.Souders,decedent herein,for over 70 years,I
II that he and .James H.Souders 'dorked together for the Penna.Rail IIRoad,t~at both were retired,and further the undersigned was a !
II close companion of t he decedent and saw eacfl ot her quite often,j
1\particularly with various fraternal and social organizational '
p I!meetings,that up until a few weeks prior to his death,he was '
!I
II
I!
IIII!!
IIII
II
I
August 7,1970
William R.Oha.ney..Chlet Appra,1aer
Inh.ritanceTax Division ..
243...24'Waah1ngton Trust Bldg.
East Beau &Ma1n Streets
Washington,Pennsylvania.1;;01
Re :.Estate of Ja.mes w.Souders
File No.63-7Q...594
Coun]Y'ot WashWgton
Dear Mr ~Chaney s
Enclos~d herewith is.f.c0t>Y ot a Pt'otest tUed in .the
sub,ect·deeedent's estate.
On August 7.1970..Mr ..William S.Brandamore.Director
o£th1s Bureau,a.dvised Harry Markovit.z,Attorney tor the estate,
that tht Protest hae been Denied...
Very truly yours,
Joseph F...Shamay.Chiet
Inheritance Tax.Division
For:WUlia.m S.Brandamore",Director
Bureau of County.Collections
JFS/rns~un .
c.e.Russell Marino
Register of Will~
It;t.
August 7Ii 1970
Harry Harkovit21.Esquire
1102 Standard tUcBtd.ltUtJ8
P1tt,sbtU'gb.Pennsylvania 15222
RfH Estate ot "James VI.SQUdera
Pile No.63-70-'94
County of Vasbington
!be 1tiherl:tanee Tu Protest Boardot tM,Pennsylvania
Departnl&nt of Revenu$met on the 31st dtq of July,_1m.and
considered the Protest road 1n the above decedent Ie e.etato.
The decision of tho 130ard lollows:
'J.'he ITotest tiled in the Abov,eataw on Juq 7,1970,
18 hereby Denied"~Prote"tant did not QverCanfr the preoumpt1on
that tho transfer of interests in ,the ~.estate and the checld.ng
-account wa&made in contemplation of death under Section m ot
the Inhenta.nee and Estate Tax Act.ot 1961.
~/~
W1l1i.am S.Brandamore i Director -
Burea~otCounty OoUeetioIl8
Fort "Warner If.txlt.PUY-
Sf.tcretar1 of Revenue
c.c.Francis J.Gafford
Deputy Attorney General _
c .c •WilliamR.Chaney
\Chief Appraiser
c.c",Rus-sell Marino
Register of Wills
·~...
HARRY MARKOVIT~
ATTORNEY AT LAW
1102 STANDARD LIFE BUILDING
PITTSBURGH,PA.15222
Phone:261-6745 August 26,1970
429 N.STATE STREET
CLAIRTON,PA.
Phone:233-5428
William R.Chaney,Cheif Appraiser
Inheritance Tax Office
Commonwealth of Pennsylvania
Room 244-Washington Trust Building
Washington,Pennsylvania
Re:Estate of James W.Souders,Deed.
Dear Mr.Chaney,
Per my phone conversation with you today,I·
am enclosing a photostat of a letter da.ted -August 8,1970,
which I mailed to Russell Marino together with a check'of
$107.65 for payment of inheritance tax bnthe joint bank
accounts •.I had enclosed therein a list of bills deductibile
from the estate with a request for the final bill but not
having received anything,thought I'd better check up on it
and made the call to you personally.
Enclosed please find photostats of the list
of debts and deductions originally mailed so please mail me
a final bill.You mentioned your examination of the records
showed the payment of the $107.65 butl can't find the receipt
here either,so mail me a coPY of this receIpt as well.
'fOt--·~~----
Upon receipt of your
to close out the estate.Yo~r pro~__
appreciated.
:Efi.1:rb
copy to Baxende11
encl:
forward my check
will be most
=.......,"...,
j
.'''',~
"-----'--_._'------
1:.,\.-------._--
~JMMONW.F-ALTH OF PENNS~LVANjA OFFICIAL NOTlt~f'O~tNHERlTt'\N,CE TA.XDEPARTMENTOFREVENUE
'BUREAU OF COdN1Y COLLE,-":;/,;'.i.PPFi''\!SEMt~n AND ASSESSMENT OF
INHERIT,'NeE TA)DIVIS'!;'.I"~~rs NClj SL't'j EC T TO ADMI~'"1RATION I
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TO,.:~;".'.....,.Dote:'.:'T il ~G~.-ooIol....9w7L.:Q~__
'..:.\.:..,;;1~,GT 0~County,__.
(cunty File No.J S -%/-Z..J
Bureau File No.ll-2tJ -...s-?y
We ha ve re.c ei v50 '1ot~ce~~i,C't,Q'l "..~~'j:1.Kt'-:t-bY_'(i_i:~·~~()J ~lo.;.;,:-"O"C'.+;,,-.:)O[.JL"l(~'l{**--***'''O(~"'=~
on Aprl1 :'_'J_~19~__,,Lv ((.r'e IrtO ownershlJ'of certain pro;)erty through~}(txo{;sm::
'lfodm.rx~~:ti'lC,Xe,~tor-t·':~';l nS ~'('r froi':J :.:::.::;\".SO{'DERS,Deceased.
Undf:'f thf>Inhl'ritance ond £slo,e Tex Laws of the Commonwealtn of Pennsylvania such transfers are taxable
"Ina the!"ll"·1'1 Ir'!the parr-ne',!nf t~,'~'(',,\anc('·~ax due is Imposed upon you.as tronsfe"ee.
appraised by the Cornrl'{,nwealth,os of the date of death,at S ],794.10
...l\~".;'ot this Of"pount is taxable 01 tOle ratc of _.---4--(\
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DA fE OF ASSESSMENT
TAXAB L E Ar.l0UNT
LESS:ALLOWED DE8TS
NET TAXABLF AMOUNT
s _~J~•.L?_('.:J~1,-,.,-1:...:;I~,-.'_$--------
AMOUNT OF TAX DlJE 1,)7.65
I ''1 v .tl n';'1.V(t ~•.j I,J.~~t WitI ••:'t t,r p r .,""r"'l +~l <;
of the do .'t ~i?;t,Jf the decedent,or on or
before.,__19 __:.•\,.....,you may -fed,ct a
discount uf 5 c Ji'."1...J""0+tux ;t e or
c This tox become delinquent,f,f-~":~,'T'"..,I'\
after the dote of death and,in oddl!i:r to tnt'
tax,statutory interest 01 the rate of 6~of the
tax per on;um is also due as of "....-.
19 in the amount of
'.If the tax is not paid by the above dote additional
interest is due at the rate of 6°~per annum until
paid
(Agent for the Corwnonweolth)
ASSESSED BY:._
TOT AL AMOUNT DU E
APPRAISED BY,~)t&~~
(Inheritance Tax Ap sed
$107.65 $=================
INSTRUCTIONS TO TAXPAYERS
Make chech or money orders payahle to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
.........!....
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HARRY MARKOVITZ
ATTORNEY AT LAW
901 BERGER BUILDING
PITTSBURGH.PA.15219
Phone:261·6745
Russell t1arino
Agent for t~1e Com'Tlonwoalth
Inh~ritance Tax Office
Court :rouse
i!fashingtsn,Penna.
August 8,1970
429 N.STATE STREET
CLAIRTON,PA.
Phone:233-5428
Re:Estate of James W.Souders,Doceased
Dear Sir,
,,
.Rnclosed please find check of *ao7.65 payment of the
encl~sed statement for joint checking and savings accounts.Flease
matIma a receipted bill for the same.
As to theassets in the decedent's name alon~appraised
by you for a total of $11,689.10 pnr t.he enclosed copy of the Notice
of Appraisement,we'Re enclosing the statement of debts nnd deductt0ns
total of $1860.26.Please check this over and mail me a final b111
whic~we will then pay.T:,e protest letter to Harrisburg was denied
so my clients are paying per your appraisement.
Very truly yours,
Harry Markov!t z
Atty for Esta f:e
m-1:rb
enel:
\.,
-
Fonn RCC-2
COMMONWEAL.TllOF PENNSYLVANIA DATE .............Au.gu..s.t.......l.l..,........1.9..7.Q...
»~PAR.1MENT OF REVENUE RESIDENT INHERITANCE TAX Washington
BUREAU OF COUNTY COLLECTIONS COUNTY ....................................................................................................
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO•..................§.~.::..7..Q.~I~4.......:............................
Whereas,....................J.ames....W.•....:..s.Qud.er.s..........................................................late of ...............................~.l.r.~m~.......................................................
in the County of .................Washington.....:.....................................................................Commonwealth of Pennsylvania,having died on
the ...........................5.....t.h .................................................day of ......................Ap.ril...................................19...70.,seized and possessed of an estate
subject to Inheritance Tax under the.laws of the Commonwealth of Pennsylvania;
Therefore,I,...................W.•.R....:...Chane.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 AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purpoles
$
JT.HELD:
.T~~l":llt"1e;nO'and Sav:inp:s At"HELD IN THE
MA'I',1NllT RAW RT.TZA RRTHVI 11i'1i'II :Ii:
ELIZABETH.PENNSYLVANIA.In the names of JAMES
w S 1I1111i:HS ....r MRS PEARL BAXENDELL (2)JAMES W.
SOUDERS IN TRUST FOR PEARL BAXENDELL .Onened.
(,)4_7";hQ anti (2)R_1 1_6.ci
IR::al::ant".p.a~nf tiat:p.
$1,794.10.1,794 10
-.
.)
"'...,...)
J ~1..v
"1 ."....,
'\
.J ..II
I c......,..,.-.,.....~.
........
..'Total 1 7901 10....,
I
form~;:~hb~~::~:.w~a~~:.~:;:r~..~r.~:;,~~~p=:;?e~~;Z~~~§L,A",~~i~~~=:;"'~=:'I
I
..WASHINGTON .County
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RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
JAMES W.SOUDERS
Deceased.
Late of
:.~ELRAMA
Date of Death,"..A.P~:i.:~:5...L ..!~?Q .
Appraisemel!t Docket Vol.38,..
Page,""".8.1;;2."".."".."No 6.3.~..7.0.~.5.9.4".""
Filed in Register's OfJice,A~gl1~.t..."JJ.19",,7..9
Amount of tax due,$"""""""""."".." "..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..."..".".....".."..."....."......."....".......
Wrote abo.ut Appra.isement,
Appeal j,.om Appraisement,..""""..
Entered and charged,"""" .
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DEDUCTIONS ALLOWED INFor",RC C·10
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I "•'..,,':~,,1.:,,\...~.",.~~•.~..•"i;..",,''.
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THE SUM OF ....I ...$,JPt:..0·.17
.........~·t~o{1~?d
~rA--~.'.----'~-
Reg;,!e,of Will"Agf.O!
STATEMENT OF DEBTS
AND DEDUCTIONS
OFFICE OF THE
AND AGENT OF THE COMMONWIiALTH
asbingtonOF_~=-COUNTY.
EGISTER OF WILLS
ESTATE OF __1_9_Dle_8__;;i...:.e So_U_d_6_r=--S LATE OF _---'-B..;..l..;..r-:;a"-m-=a::...;,"--"P:.....o;;:;n:.....n=sLy-=l:.....v-=a:..::..n~i_=a=___
DATE OF FILING APPRA'SEMENT_:'f_'_::U,-'i_·C_=_'.?,:.......,_~_'-C'-l.:..,'_O__OAT!i OF DEATH April 5,1970
NAM"OF.PAYEE REMARKS AMOUNT
1 Rquitable Gas Co.
2
3
1+
''1)
So"th Pitts.\'1ri t'~r Co.
Ee J.J5~kson
-----
l '1rr'"00:..,0 J
()1,·..~"'1."":,.iI,..-A t4...
JO
12.."'\J_;)
90 00
r!C')C'0Ii,~\.
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I I te,o \.)7
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COMMONWEALTH
COUNTY OF
I.__._•.
OF PENNSYLVANIA }
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___.j;P::..li'~....-;;;..i~.,.'~:~BO'~".J:-c;.cOl..:'·J.!I('.l~ea~1...l"L-HEREBY CERTIFY.THAT TO THi:BelH or'
MY XNOWLfOGE .'NO BELIEF,TH~FOREGOING IS A JUST AND TRU E ar".TEMF.NT OF DEBTS,FUNE'RAL EXPENSl:S A."O EXI'b.N6CS 01':r ~.~.r"t.-hr l...~"''''''''d"'v~At/MINISTRATION 8'JBMlrrED TO THE ESTATE OF ...~<,1".7 ':,'~.-.0 '~l.<'j ,
INHERITANCE TAX FIJRPOSES.~/.:t ../,"O"ECic:AII EO.A:»OfDUCnON>i f~OR
/-t <1.1 .~-./Jr(/c ..(,~(.';-(I..!>,j
tlWOR.-:i AND 8l'flBCRIBEO I!EF'ORE ME THIS if",'..--__OAy 0..Heir_--:£.4£-:;L.~~.~'J ~'.~~70"721-'21~a1;1;1L~..>f_·__'~=~-""v.x.;.,~"""___
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