HomeMy WebLinkAboutOC1970-0603 - ESTATE OF KAPOLKA1II .I,
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LAST WILL A!\1J)TESTll!ENl'
OF
MARY R.KAPOIXA
,KNOW ALL :MEN BY THESE PRESENfS,that I,M~RY R.KAPOI.KA.,of West
Brownsville,Pennsylvania,being of sound and disposing mind and memory,
do hereby'make~publish and declare this instmment as and for my last
WILL and TESTAMENr,hereby revoking all prior WIlls heretofore made by me o
FIRST I I hereby direct nw Executrix to pay all rrry just debts,
including the costs of ~last illness;and the administration of ~
estate,as soon as possible after ~demise.
SECONDa All the rest,residue and remainder of 'tIff estate,real,
personal and mixed,which I may now have or hereafter become entitled to,
I hereby bequeath to rI!3'two daught-ers,Helen Owens and Donna.Bush,share
and share alike except that my daughter,Helen Owens,has alread;y'received
the sum of Three Thousand (~3,OOOftOO)Dollars as an advancement,Which is
to be deducted from her share and given to nw other daughter,Donna Bush,
unless repaid by her prior to my demise.
THIRD:I hereby nominate,constitute and appoint my daught'er,Donn8.
Bush,as Executrix of ~estate.
IN m,:r,,'!E:SS wHEREOF,I have hereunto set n:r:r hand and seal this
d8iY'of June,1967,to this m:r last Will and Testament.
Signed and sealed by the testatrb:in our presence,and'in the presence
of each other,at the :request of the testatrix,who published the same
as and for her last Will and Testament.
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LAST WILL AND TESTAMENIt
OF
AfAR!RI)KAPOLKA.
KNOW ALL MEN B'f THESE PRESENrS,that I,MAR'{R.KAPOIKA.,of West
~,.''\Brownsville,Pennsylvania,being of sound and disposing mi;nd and memoIy,
do bereby make,publish and declare this instrument as and for IIJY'last
WILL and TESTAMENI'p hereby revoking all prior Wills heretofore made by me Q
FIRST 3 I hereby direct m:f Executrix to pay all Tli'J'just debts,
including the costs of nw last illness;and the administration of my
'.~.'1 estate,as soon as possible after ~.demisea
SECONDg All the rest,residue and rema.inder of TIJ3'estate,real,
personal and mixed,which I ms\y now have or hereafter become entitled to,
I hereby'bequeath to ~two daughters,Helen Owens and Donna Bush,share
and share alike except that nw daughter,Helen Owens,has alrea4v received
the sum of Three Thousand (~3,OOO"OO)Dollars as an adva.ncement,Which is
to be deducted from her share and given to n:w other daughter,Donna Bush,
unless repa~d by her prior to my demise.
THIRD:I hereby nominate,constitute and appoint n:w daughter,Donna.
Bush,as Executrix of my estate"
Signed and sealed by the testatrb::in our presence,and in the presence
of ea.ch other,at the request of the testatrix,Who published the same
as and for her last Will and Testament.
IN WlT;NESS WHEREOF,I have hereunto set my hand and seal this
d8jy'of June,1967,to this my last Will and Testament.
,
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RCC-134 (~-69),
COMMONWEAL TH OF PE;NNSYLVANIA'
DEPARTMENT OF REVENUE
BUREAU-OF COUNTY COLLECTIONS
..INHERITANCE TAX DIVISION
~'~£/I~~$-~~~~~
FFICIAL NOr-ICE O~INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
J
TO:---,---",-H"",,,E~L~E.u.N--,O!:!.!.WE~,~N=S _
~~~zf2~
WEST BROWNSVILLE,PENNSYLVANIA 15417
Date:June 2,1970
County WASHINGTON
County File No ....33-eft)- /
Burea~File No.tJ-y-(OJ.
We have received hotice'that,UK~~mXXXXXXXXXXxxxxXXXXXXXXXXXXXXXXXXXXXXXXX
on Ma.y l5 19-10.,you came into ownership of certain property through ~DDn~
~~jX~~transfer from,MARY R.KAPOLKA,deceased.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on which tax is hereby assessed consists of:If"Savings Accounts (J)'35045,
(2)#35046,(3)35047,held in the GALLATIN NATIONAL BANK,BROWNSVTI,T,E OFFICE
BROWNSVIT,I,E,PENNSYLVANIA.In the names of MARY R.KAPOl,KA or DONNA BUSH
$--------
AMENDED ASSESSMENT
or HElEN OWENS.Opened,July 6,1966.Balance as of date of death,(1)
DATE OF ASSESSMENT 1/3
TAXABLE AMOUNT 1/2
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
_$5,331.66,(2)$4,399 .35 and (3)$1,463.36 ..,.,
appraised by the Commonwealth,as of the date of death,at $11,194.37
___%of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT
of 11,194.37 =3,731.4,~5------
of 3,731.45 ~1,865.7~~1~,~8~6~5.~7~2___
AMOUNT 'OF TAX DtiE 111 .94
D If you pay the above'amount within three (3)months
of the date of death of the decedent,or on or
before,August 15 19 70 you ~ay deduct a
discount of 5%of the amount of tax due,or ______5.~'O__
$-================
(Agent for the Commonwealth)
·111.94
ASSESSED BY:_
praiser)
,INSTRUCTIONS TO TAXPAYERS
APPR AISED BY:~~!\--.--6~aa~1----,-
TOTAL AMOUNT DUE $
D This tax 'became delinquent,fifteen (15)months
after the date of death and,,in addition.to the
tax,statutory interest at the rate of 6%of the
tax per annum is also due as of*_
19__in the amount of
*/f the tax is not paid by the above date 'additional
interest is due at the rate of 6%per annum until
paid
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
,'yourpayment.Mai I or bri n9 it to:
1(~IIAU.~
AGENT fOR THE COMtt'G,~~(Aim
•COURT HDUSt
WASNUUalDR~Pllt"A~l~Dl
If you have already paid this tax to an executor,administrator,attorney or other personal representative of the
decedent for forwarding to the Commonwealth,list belo~w t~e date paid,name and address of the person to whom
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 paymen.ts below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amend~d'
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1-You w~re 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 Of _
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__.
REPORT OF REGISTER OF WILLS
Si gnature of Taxpayer
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 totol amount of $--------0
Date of Approval:
Register of Wills
I
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Fonn RCC-2
COMMONWEALTH OF PENNSYLVANIA DATE .....................J..u..ly......17...~.......19..7.Q.................
DEPARTMENT OF REVENUE '."i.'.••~RESIDENT INHERITANCE TAX COUNTY ...........................W~..~..b..i..ngt...Q.:n...................BUREAU'(JF COUNTY COLLECTIONS..APPRAISEMENT FILE NO.............§.~.::..7..Q.~..§.Q.~........................................HARRISBURG.PENNA.17127
Whereas,....................Ha.r.y....R........K.ap.olka..................................................................late of ......................W.~..$.t......I?.r.9.wn..s.y.il..l.e......................
in the County of .............Jia.shington............................................................................Commonwealth of Pennsylvania,having died on
the ......................l.S.....t.h....................................................day of .................:May................................................19...7.0.,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 Appraisement
Description of Asset Values Made for Inheritance
Tax Purpoles
$
JT.HELD:
.It:S::l.V;n IJ'A Ae'e't:(1 )Jh.I:\l"..1.Ci (?)E~I:\l".A~"..,...1-7
(~)11 ~C:;ClA.7 1,.,.1 n ;n +l...<>(!A T T "'T'TM NAT 'I\IAT.'RANK
7
P.Ril\lI\l:-iV lLIE OFFICE BRmvNSVILLE.PENNSYLVANIA.
Tn +MI:>nl:>ml:>D nf'MARY H KAPOT.KA nl"DClNNA RlJSH
nl"IllIltll..lX!l"\lX HRT.RN mlffiNS Onp.np.n .T111v li 1 c}lili
11"1"",,,1:>as of date of deat:h (1 )$5 331 66
(2)A.~QQ1.Ci ::Inn (1)$1 A.li .1 1li 11 194 37
(Hp.1 p.n OW'An<::h::l<::n::l;n nn hP.l"h::l1 f nf t:he
npC"pnp.nt:<::c::h::ll"P.lV'h;e'h ;~1/.1 nf t:he t:nta1
nf'1'h P.t:hl"P.P.::I.e'c::)
Total 11 194 37
.
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form~;v:~hbl::::%:,w<>rnaL~~a~.~;~ere~e~6b:;;to~§7a~;j;re
f2;];;~..).........·.....~~n~~.
...WASHINGTON .County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
uu...}fARXR~..J\A.P.Q.I.-KAu .
Deceased.
Late of
.....W.•.....BRQWNS,V.lLLE .
Date of Death,May 15..,1.9.7.0 .
Appraisemellt Docket Vol.,3.8...
Page,8.'O.~.L No 6.3.~..7.O'~.6.0.3..
Filed in Register's Office,....July....l.7..,...19...Z'O
Amount of tax due,$u.u .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut A ppra.isement,
Appeal f1'om Appraisement,.
Entered and charged,..
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