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HomeMy WebLinkAboutOC1970-0653 - ESTATE OF FERGUSONRegister of Wills.Agent DEDUCTIONS ALLOWED IN j • THE SUM OF .~..'$?<?i?~C?c:::-. DATE APPROVED .•.......2-:/.C!..~Zq~~.~ STATEMENT OF DEBTS AND DEDUCTIONS ---------------------------"Iijjl OFFICE OF THE' REGISTER OF WILLS 1~ash1ngton COUNTY A 0 A ENT OF THE COMMONWEALTH Form RC C·I0 ESTATE OF Nopa ~qa\lQ Fepg\lSOR LATE OF East Wash:1ngtoR/1-/0 -7a DATE OF FILING APPRAISEMENT IjiilIIX"XI"8 OATS OF DEATH Ap1'11 7,1910 DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH,"" "'__.::1 __-11 l,Tl'\mA 1"\.:....."""',"hn,R~'inn M.,..........''''....A 'tt.,....,+oil:Inn ...-....<"---__...0 ~........"......,...._-.,.......,.....t:.n Inn...................0 II ........................................·0'... RAO'i c!'f'lCT>I'\f'1M..1 ,!l:I "'1 ....W'\tp T •......_;<A TRY 'RAt-.~00 'n f't.l>A~2 00 '\. $1,022 00 COMMONWEALTH OF PENNSYLVANIA COUNTY OF Washington I,a.Jean F1.em1 ng HEREBY CERTIFY.THAT.TO THE BUT OF MY KNOWLEDGE AND BELIEF,THE FOREGOING ISA JUST AND TRUE STATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF ---.jJ)~·~Qo~r~a:l.-Mll'J~au.l....uj..L.--Il~~,.U.i:~U----..,=! INHERITANCE TAX PURPOSES. ~-'-~QL,,4k~~~....t!!.~-2~~~~~~~&.~(L.5.1 :B CRIBE IlEF~~E ME THI,S ~DAY 01" ----h.,Lk~1.Jj:::!;'~'6::,t~~~~'--..J~.~::::1::::::::-~,..--_ lOREt1A W.ctm,NOTA?\Y rume /WASflINGTOi1.WASHINGTOH comiTY MY ~M~llSSION llU'IRESDEmlSfR 3D,1m .", - ~'" ,,"-r"<:\I\rT, o l') Fonn 1\0.RCC-62 (12-66)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 16.1981,/ EFF~~VE JANUARY 1,1982,(FILE IN DUPUCATE WITH COPY OF WILL ATTACHED)• ~.., OFFICE OF'THE REGISTER OF WILLS Count~of . ,.JtJ:~l?f1.:i;t:lg~9P...........'. .........J!~..J:~~n .:f'.~~IJl;i..!}g,.' , ,..,..of .A3..4~~.~.~.~:r;'~~.t ,..WQ.t3.nington,.?at ••••• (Name)(Address) being duly ~_~9_:r..!!.acco(ding to law,deposes and says that he is the JnJ~.Q_~I)].£nt _ -(Exec.,Adm.,Legatee,Etc.) ____E.a§.j{.__WA.§.hJ..ngt..gJ1 .deceased,and that the whole of the estate of said decedent,who died At>.ril_)__7-.,.19 70 , (CitY,Borough or Township)(Date consisted of: REAL'PROPERTY-.REAL'PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF'MORTGAGE ENCUMBRANGES UPON EACH PARCEL AT'DEATH OF DECEDENT, WH~RE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES Aim RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated None Value Personal Property 1.P~~~~~'"\l p-"'-"'f->No Value:-; 2.Household goods (given to City Mission and discarded)No Value ..-.., f .. ,),\- -,... . r ,-.. 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~s registered. Jointly Held Property EstimatedValue~- -----------::----------------~-------;------..----'--+-------~ 1.Savin s account No.516 14 in Dollar Savin s Bank Pittsbur h Pa.0 ened December''oint names of Maud Feriuson or Cl de Poliri Taxable value 2.U.S.H Bond' Date of death balance 3.Savings account in Fjrst Federal S of Washin ton in names of Maud Fer uso and H.Jean "~i Fleming.Date of death balance $10 9.91.Taxable value 529.9~ ================!'~~~~~==========F=~~~~5 .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,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 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 " r r t BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and their aqdresses 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 H ,Jean Fll=>m;nO"niece Yes Surviving co-owne 43 Leet Street of savings accoun Washington.Pa. ClYde Poling nephew Yes Surviving co-owne- 1490 Barry Street nf'!':::tvinO'!':- Fairmont.West Virginia "and H bond. NOTE:Decedent left a W11 dated Jam ary 2,1 )67,which is not being probated,but surviving ~o-owners are making d stributior of the:'il'oiht~ owned property in accord:lnce with the Will. , , I -_._--- t R C C-43 (5-65) ·.COMMONWEALTH OF PENNSYLVANIA DEP~RTMENT~OF~REVENUE HARRISBURG NOTE:TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of Revenue Bureau of County Collections 26·S.4th Street Harrisburg,Pennsylvania Dear Sir: Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: NAME OF REPORTING FINANCIAL INSTITUTION -=DOLLAR~===SA=VINF::::GS==BANK:::::::::...------340 FOumm AVENUE ADDRESS -------.:...PI:;;.;;1'.r~S:;;.;;BU:.:.;::,RGH::::.!.·t -:P:.:.;A:..:...-...=.15~2:.:::3:=.O _ ACCOUNT NO.OF JOINT, TRUST OR INVESTMENT DEPOSIT_--oC.:51~6"",31=.:!4:....--_ NAMES ON ACCOUNT OR INVESTMENT ---:..MA:;;.;;U,:.:D:..::E-=J!:..::'ER=:;GU:==S.::;:ON::...-....::O:.::R:....-_ CLYDE POLING / DECEASED JOINT DEPOSITOR,MAUDE FERGUSON VTRUSTEEORINVESTOR _ ADDRESS .=.25c~::!.::..:N::.::Q=RTB~~AVENUE~~,...JW!!.!lAS~H~IN!:!!~GTO~N .......£.P~A.L-- DATE OF DEATH .-.:AP~R=IL=_.L.7.L.,..:!:1~970~_ SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR .%:CL~!X~D:=LE..AP~OLI!:!IINW!),IG _ ADDRESS --=1:..:4~90=_=BARR=::..Y-=S~T~•.=.F~J\IRMO~~NTl:!:.L,....!:W!.!..~V.t!!A~.--=26~5lZ54 RELATIONSH IP TO DECEDENT.-::::-__NEP__HEW__BI_·_MARR...;,;,.,;",.,;.;.;,;IA.:...:.::GE::.-_----- DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED DEC_EMBER 5..:...,_1.:..;95~3_./_ BALANCE,INCLUDING INTEREST DUE,AT DATE OF DEATH $=2!L.;;O~:50;:;..:.;.;:;.OO~_ GB:kc tl4t ~~t AS_SI_STANT TREAS. Signatur;TITLE I == RCC-134 (1-69) COM~"'NWEALTH OF PENNSYLVANlA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTICE OF INHERITANCE TAX ASS~~~RNAJ~E~UEBNj~t~~~~g~f~I~~~AO~ON TO:__CL.....YO"'""""-E-"P.....O..LING_,'I!.:l<!!·;,...'_ 1490 BARRY STREET Date:__-""""A....·~..._U.......2.....7~"l....'!lu.=O _ Coun ty __---,-----'W=a=a~.hi=··=ng·t.::;.o;:.:n;.::,.----- FAI.fa40NT ~t1.ffiT \1 IRG:tNIA 26554 County File No._ Bureau File No._ We have rece ived notice that,lhlXL'tn:OiiJ.fXtlIi.~xxX):"XXX1(;(XXY.XmXXXXXX:XXXXxxxxxxxxmxxxxxxxXXX on .AWU 7 19-!fO,you came into ownership of certain property through ~'UID;mtxj~~~xx.XX ~JWlWOO~:lf«l~~{.:~tl€~~n-mtra.naftln...tl'om,MAUDE F.E.RGlJSON,deceai,lJed., 1: Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such.transfers are taxable and t~~liability for the payment of the inheritance tax due is imposed upon you,as transferee. The property on which tax is hereby assessed consists of:Jt.Bank Account II 516314.in the DOll.liltS RAiliNC.S IANI<..P1:T1'f>l3lIHGH OFFIC1f:..prrTSmJR<iH.pgNNf3I.yAfUA.In t,tle names Qf' HAuDE'FERGUSOlior CLYDE POLUJG.~ned.Deeembor '.5~'195:3.~ee as of Date or death,, $2,050.;00 appraised by the Commonwealth,as of the date of death,at $2,050,00 ;0 •%of this amount is taxable at the rate of J.)% ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:'A,LLOWED DEBTS /NET TAXABLE AMOUNT $_--=1=...,1=02:::..5""",.=00.::::..''_'__$-------- AMOUNT OF TAX DUE \ D If you pay'the above amount within three '(3)months of the date of death of the decedent,'or on or before ,u')y 7 19 70 .you may deduct a discount of 5%of the amount of tax due,or 153.75 7.69- ----'------ $-================TOTAL AMOUNT DUE $ .1}'/..;;._ASSESSED BY:_ erita~~e Tax ppra iser)(Agent for the Commonwealth) APPR/~ISED BY:!-Z D This tax became delinquent,fifteen (15)months after the date of death and,in addition to the ta'~,statutory interest at the rate of 6%of the to.x.per annum is olso due as 0(*------ .19--.in the am,ount of. *If the tax is not paid by the above date additional interest is due at the rate of 6%per annum until p~id t 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: If you have already paid this tax to on executor,administrator,attorney or other personal representative of the decedent for forwarding to the Commonwealth,list below the dote paid,nome and addresso(,the person '0 w~.om you mode paymen(their official title and the amount." ...J ~•._. Date Paid Name .and Address of Puyee Officio I Title Amount Paid SS: 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 c,omputation of tax due.If any such expenditures meet all of the three following tests,it is recommended that you itemize the payments below, execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow those which he determi'nes 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 -Amount PaidDatePaidNameofPayeeDescriptionofObligation TOTAL $ (attach separate sheet if requ ired) COMMONWEALTH OF PENNSYLVANIA) COUNTY Of _ I,hereby certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent,,for which I was legally responsible and which I did 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 ------0 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 Vii lis RESl,J)ENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED •NOTE'List first five it~ms in'the spaces so provided,observe notations thereon,and instructions. $Funeral expenses paid DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN..-----=-=-=-.=.=---=.c:=~-~·--,---·-----=-c..c---c..c--------.----..:=c.::....:-=-::,-----lniKEGISTERONLY ,.$ Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses * Counsel fees * Fiduciary commission * OTHER DEBTS AND CLAIMS (*)See Note below See Statement of Debts and Deductions filed herewith Total .W.as.hlngt.on~..P.a 15.3Ql.. (City or Town and State) LORHU \'1.Clt\.R\~:D1 ;'V r03i ie Y/ASHINGTJ;:,\/i,\Sfll:1GTO',(OJiH I~~"eBIolMljjlOiJ EX.1,;.3 orml~~R vo.1M Having been duly sworn ~C(:ol.2:i'ng to law I do h hat the above appraisement is made in conformity with law on this ................./,p.~.dayOf.'........././::?::::z,192d. ..~'!£:""''''.y~..:A..<7.e~.~,/ApprRI~W ., In the event that any future interest in this estate is transferred in possession 01'enjoyment to collatera eirs of the decedent after the expiration of any estate for life 01'for 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. Note:The estate agrees to advise the Register of Wills if the amount actually paid in settle ent of any fee,commission or debt is greater .01'less tha~,t~e eS.~lmated amount.c1aime~t:{wed.J/~~ Sub",,,,"'d and ,wor~t~"'fore m.th"..a ~............... ......iiX"~u . '>'7,.~~"/,,',197t?..,3 ..teet..st;.~~~~~.~~~. (Street Number) REPORT OF TH~G..JSTER OF I,the undersigned duly elected Register of Wills in and forC'~..County,Pennsylvania{do respectfully report that I have allowed debts and deductions in the amounts claimed by deponent,etas to those items where a greater or lesser amount is set forth in the ast column to the right in said schedule above,which greater or less l'~~~duction. Dated:./~/,7'...::?<;:?...... 'Register of Wills ; , Fonll XO.RCC-62 (12-66) Will ; Administration INo..It?£S.Year .7a IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ..~P.I1l:\.Ml:\Y.Q .fEEOP.~ON.. Deceased . Late of ~~.~~.YJ:'!-l?pAI)g'~Qp.. County of ....wq.~A:i:J:lgton..... Commonwealth of Pennsylvl!J!ja Ii :;£::::0 c:::> J>rn :::.n .j. (J)C>c:2=i- REPOIei'\Al'ia APPRAISAL Z --I ..n ~•IIcr_:'l rtl r-t~_ • -i .....'r'--r'-'"~t 'q~.::>,..........Z~3:-:..1o};o~.......6~::v ~r=::;: '""0'0»en ..cen McCreight,Marriner &McCreight 520 Washington Trust Building Washington,Pa.15301 -l d ..\\. ii" .... ,..,(' < '\ ;' It 0, J..,/ '} R CC-BI (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT H.JEAN FLEMING Informant IN YOUR REPLY PLEA.1t RItF'lR TO I In Re:Estate of_---,N..;,..°:..,;.RJ\._.....::.~':....1A....::.U.::..D....:F:....:ER=..:.:G:.::U=.SO.=.:~:.:..J_...,.;....:_ ___-_...,.;....:~....::.fA=s.:.:H:::n:.:.:iJG:.:T:..::.O.:.:.N County -File No.63-7Q-653 De ar :Mrs.Fleming: You are hereby notified that the original appraisement in the estate of Nora Maud Ferguson has been filed in the office of the Register of Wills qf ··vlashington County on July 10 ,19.2Q.Said appraisement reflects the following valuations: Jt.Held Real Estate _--"--.,;._ ~~__---=2~,=05_'=4:a:.:•.,.49,J..5-_ Transfers --,-__....".._ Total ---,..z:3:..z.),..;:;.0.::.;54;J;..;.:....I9~5..,;..__ As to such ~ax 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. Date J_ul--=-y....l_0-',1..;.,9..:..7_0---,__ DATE OF DEATH:April 7,1970 Note:This is not a bill. Signe~"~~~-\.-'--..li..,,,:::::...l""""~~~~....~"-/.~ Title vl.R.CHANEY. ·.. RCC-39 (5-68).. COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of FERGUSON,NORA (Last Name)(First Name) MAUD (Initial) DATE OF DEATH__4_-_7-_7_O__FILE NO._6_3_-_70-_6_53_ REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of 'frilashington 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". 07-10-70Dated:---------'----'------ REPORT OF THE REGISTER OF WILLS REGISTER OF WILLS Dated:0...;.7_-_10_-....;.7_0 _ I,the undersigned duly elected Register of Wills in and for Washington 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 gre or lesser amount represents the sum allowed as a deduction. VALUE AS REAPPRAISED $-------+---. 2.054 95 2 Or:,J,qr:, 1.022 00 1.032 95 1 022 00 1 032 95 VALUE AS REPORTED VALUE AS APPRAISED $$ CLEAR VALUE OF ESTATE 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) Valuation of life estates or FOR USE OF REGISTER ONLY Tax on $---------4'--- Tax on $---------4-- Tax on $-----------4-- Tax on $------=---=-=-=-if-=_=__ Tax on $-.:::.z..;::;...::.:=-+.....L..~ Exemptions========f== Total Estate -'-__ TOTAL TAX COMPUTAnON OF TAX $--------1-- $--------1-- $---------4-- $--------.,,~---4"="'"- $=1£:L..5k+.L.:9k:L...- $L-_ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::~t== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from _____to $------ AMOUNT OF ESTATE TAX ASSESSED $----~L- Estate tax paid $-JL- BALANCE DUE $----Jl-- Add interest at rate of 6%from t= ------lto-----$--------l TOTAL TAX BALANCE $-------l PAID $....J 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 (...No.Administration IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF NORA MAUD FERGUSON Deceased Late of . County of E.1dASHINGTON.. ..WASHINGTQIJ .... Commonwealth of Pennsylvania REPORT AND APPRAISAL # f Fonn RCC-2 COMMONWEALTH OF PENNSYLVANIA DATE ......................~~..J.:Q~......~.9.7g ............................ DEPARTMENT OF REVENUE~....RESIDENT INHERITANCE TAX COUNTY ...~...................Y!~~.~~!.!:€?~.~?..........H...............BUREAU OF COUNTY COLLECTIONS...APPRAISEMENT FILE NO.......................§;?::..7.9.:::.§??............_..HARRISBURG.PENNA.17127 ................... Whereas,.......................H.....J!J.Q;r.§,...J1~~d...f..\.7.;r.gP...p.Q.:n.......................................................late of .............................~.~.J~~?l,1.:Y.1.g~.~.................................... in the County of ................................Wa.sbingt.on......................................................................Commonwealth of Pennsylvania,having died on the .................................7....t.h..................................................day of ...................Apr.;t.;LH.........................................19 ..79..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,.....................................W~.:R.~.....9..h~.~~...........................................................,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 transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest. Unit AppraisementDescriptionofAssetValuesMadeforInheritance Tax Purpoles $ JT.HELD: See copy of appraisement filed 2,054 95 I I I I I , Total 2,054 96 I I II Having been duly sworn accordi~law,~~~e~~~;;bo;::~e~e;t~m~del~nz:'formity with law on this ......../",q,....................................-...--;::;;......~.~re (2l .··2 (.;~s;;..,;...~"::- .............c.....c~('p:om~)'"''.................,Penna. WASH[NGTON County ,~ RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ...NQM M1:\U.P.f.~G.U.$QN . Deceased. Late of E.WASHINGTON Date of Death,Ap;r.t.J...7.,l97.Q.. Appraisemel!t Docket Vol.,.. • Page,..No.....9J..~.79~?5.J.. Filed in Register's Ofjice,........J..l,lJ.y....+.9.....19...79 Amount of tax due,~. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abo,ut Appraisement, Appeal f,.om Appraisement,. Entered and charged,. I f