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Home My WebLink AboutOC1970-0682 - ESTATE OF MCELFRESH,.. -.:-.,"':1 • COMMONWEAl..TA 6f PEf~NSY{.VANIA DEPARTMENT OF REVENUE HARRISBURG R CC-43 (5-65) 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 Pit.t.sbuI:gh National Bank FINANC IAL INSTITUTION --=M=c=D=o=11=a=1=d~O:.:f£=..:1~·c~e==---:_ ADDRESS McDonal~,Pa.15057 ACCOUNT NO.OF JOINT, TRUST OR INVESTMENT DEPOSIT.Savings 025120 ~~~~~~~T~~~~UNTMrS.Anna McElfresh or Mrs.El~anor J.cagnon DE~~~~~~~0ci~~~VE~~~~O_R_'__M_t"S_'_"_An_'_n_a_'M_C_,E_l_f_r_e_S_b V_'__..<'_' ADDRESS 520 W.Lincoln Ave.,McDonald,pa.15057 DATE OF DEATH Apt'i.l 14,1970 ~' SURVIVING DEPOSITOR, "BENEFICIARY OR INVESTOR Mrs.El~anor J.Caqnon 1970/ ~, d1~ j.b 70 a::drdfl CJL- ,Signature'TITLE RCC-134 (1-69), COMMONWEAUfH OF PENNSYLVANIA DEPARTMENT OF REVENUE BURE.i(U OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTllCE:-OF I~HERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SU BJ ECT TO ADMINISTRA TION __~MAoe...uD~ONu.A~IIoU.D"'-l;~'..&.P.....F.~NN~S...ytA.l~.~r..aJ\~Nu.TAA_.....l 50S1 TO:-~)NllmMOOS.....'.--lE~I.,...EW!oA~NOU4R~J .......-I,C,o.aA.u:GNwOIUiNII--_ ARABELLA,STREEt Date:May 28.1970 County Washington! County File No._11-It-f Bureau File No.t'J:7/6/:;-- We have received noticethat,~XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX ,on April·],4 19-10.,you came into ownership of certain property through Jilmll~ ,.,",,transfer-from.MRS.ANNA McELFRESH.,decef;\sed.' 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:Jt.,Sayings Aecount#25120t held :in the ,PITTSBURGH 'NATIONAL 'BANK ,McDONALD OFFICE,McDONALD ,PE'NNSYLVANIA •,In tbenames of MRS"ANNA McELFRESH crMRS.ELEANOR ,Ie -CAGNON.'Opened,January 9.·1970,;Balance al01'date -ot death.$...t.7..J."S~50L.30ot...l"t...ll!OUlOu.._-,-_ appraised by the Commonwealth,as of the date of death,at $7.550.00 J 00 %of this amount is taxable at the rate of 2Q'tI15 % ORIGINAL ASSESSMENT AMENDED ASSESS~EJiT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE D H you pay the above amount within three (3)months of the date of death of the decedent,or on or before SJuly 14 19 70 you may deduct a discount of 5%of the amount of t~x due,or D This tax became delinquent,fifteen (15)months after the date of death and,in addition to the tax,statutory 'i~terest at th~rate of 6%o(th'e tax per annum is also due as of *--C-_ 19__in the amount of , *If the tax is not paid by'the above date additional interest is due at the rate of 6%per annum until paid "$_-,7Yf~'S....5....·O..........Q.-O__ 1,132.50' ----'------ $-------- TOTAL AMOUNT DUE $1.132.50 $================== APPRAISED By,(2J I?cl ..~~.ASSESSED BY:_ .(Inheritance Tax riser)(Agent for the Commonwealth), INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: 1?..' •'~ll '.·..·..AMDAH'-fJ.•...n-.--~I O~ ;"••1 .~ To insure proper credit to your account this Official Notice must accompany 'you(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 date paid,name and address of the person to whom,'t ..you mode payment,their official title and thevamo'u"nt.-...• 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, 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 wi II then be recomputed and you wi II receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1.Yo,u 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 requ ired,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 Dote Paid Name of Payee ~Description of ObliQation Amount Paid ~~~"i f)g~,/-<'d'76-d " ~,~h,,~~7~../'7'-c,...//?C5,r·~ § TOTAL $/r/,'..2.0 C/ .(attach separate sheet if required) 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 some 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 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 $--------e Date of Approval:_--,_ Register of Wills Fonn RCC-2 DEPARTMENT OF REVENUE BUREAl1 OF COUNTY COLLECTIONS '/" HARRISBURG,PENNA.17 12 7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERrrANGE TAX APPRAISEMENT DATE .J.u.ly:9..,.l.9..7'O.... COUNTY lvASHINGTON '.'............................................................·······························1 FILE NO.63-70-682.................................................................................................... Whereas,M.R$.~A.NNA H9.J);1f..R~.$.H.late of .H9..P..QNAP?. in the County of ..Jv.!.\.\>.HIN.G.T.QN Commonwealth of Pennsylvania,having died on the "}.4.~~day of ~.P.E.~.~19 7.9 seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of.Pennsylvania; Therefore,I,~~.~~.~9..~.~~!.,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 ValuesOeserlpllonofAsset Appraisement IMadeforInheritance Tax Purposes I -------------------------------------6-----ff-----""""T'"-- $ .IT HRT.n PRRS • Jt.Save Acct.#25120 held in the PITTSBURG] NATIONAL BAffi(,McDONALD OFFICE,McDONALD,PA.,il the names of MRS.ANNA McELFRESH or MRS.ELEANOR J.(AGNON.--------~=:.=....::----=:....=...~~--=--..::..::.::.:..::..:::.-=---::..;:..::,--=:..::...:.-=---=--=-=-..:..:.:...:....:....-=---.:::-..::...:....:~-=--=--+=..::...:...:..;:~_tt_----_+--I Opened 1-9-70.Balance as of date of death, ,Fllllv taxable 7 .CiCiO 00 Gross Value $7.550.00 D.&D 1,422.50 CT,EAR VAT.ITF.fi 1 27 .CiO ~avi~g been duly ~worn agt~ding to law,I do hereby certify thajutt-yabove appraisement is made in co/O fOrtnity WIth law on thIS day of ::.::..::::::::::..::::::..:::::::::::::.::.:::::::~~7t?!!!~~~:;::.:.:::~~'. iK;.~,,~;i;#':': .................................Jv.ASH.I.NGT.QN ,Penna. (Poat Ofllee) ·1v.ASHTNGTON.County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ANNA McELFRESH . Deceased. Late of HcDONALD•••••••••••••••••#••••••••••••••••••••••••••••••••••••••••••••••••••••• Date of Death,A.p.:r..il 14..,...1.9..7Q . Appraisemei!t Docket Vol..38,. Page,.No 63._.70-.682 ~ t Filed in Register's OfJice,7._.9._.19 70 Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abo.ut Appraisement,. Appeal f,.om Appraisement,.. Entered and charged,.. I •