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Home My WebLink AboutOC1970-0754 - ESTATE OF DROSTCOUNTY Y!'3.:.~.~~.r.y?~.??.,, FILE NO...?~.:.??::...?.~~,.. Fonn RCC-2, DEPARTMENT OF REVENUE BuREAU OF COUNTY COLLECTIONS •HARRISBURG,PENNA.17 127 COMMONWEALTH 8F PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE August 5,1970 Whereas,9.)}.?F..;\;.~~.P.F9.~!-late of ~.~:r::.?~.~.1:>~.~. in the County of ...................................W.~.~.ht.pgt..Qn ................................................................Commonwealth of Pennsylvania,having died on the .........."...................Z.6....t.h..............................................day of .....................~:tJP..~.............................................1979....,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,.................~!.~.~..~.....g.~~~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. I Unit Appraisement I Description of Asset Values Made for Inheritance Tax Purpoles $ JT.HELD: Jt.Bank Account held in the PITTSBURGH NATIONAL BANK, CANONSBURG,OFFICE,CANONSBURG,PENNS YT~VANIA.In the names of CHARLES DROST or ANNA TOTH or l'IARY PHELPS. Onened.l>1av 8.1969.Balance as of date of death,2,077 51 Total 2,077 51 Estate Insolvent fonn~;V:~hb~':::~h;.w~.~~~~~'~:;o~e~~~c~;~;e§~~el~~y/ GJ';6·····································.......~':=(Number and Street) ...........~~.penna..(Post Office) WASHINGTON ..County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of CHARLES DROST Deceased. Late of CANONSBURG Date of Dealh June 26,1970J•••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• Appraisemei!t Docket Vol.I .•..•.....•......•••••.•..................••••••.....• Page,No ??:.7.~?5..4 . Filed in Register's OfJice,~':l&~~.~??.J9 ..7.9.. A11l.Qunt of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abarlt A ppra.isement, Appeal fyom Appraisement,. Entered and charged,. .-" ,.. • / RCC-134 (1-69) COMMONWEALTH OF PENNSYLVANIA I DEPARTMENT OF REVENUE ,BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION 1',.. OFFiCiAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SU BJ ECT TO ADMINISTRA TION TO:ANNA.TOTH 904 SHORT STREET Date:J_\l_1-=..'1_'_2_2=-,_1_9_7_0 _ County V_e._o_h_i_D.=I;...t_OD _ _--:;C=AN;.;.;O;.::;;NS:=.B::;.:U=R;;.;;,O,.L'...;;PENNS~=,,~YL=V...:..;A..::;;:;.N,;.:;:.I~A----:15317 County File No._ Bureau File No.~3-Za ~6Cz/ We have received notice that,XllXD'iDlD'dtIdiiIIXUXXXxxxxxxxmmxumxuxxxxuxXXXXXXX on June 26 ,1970,you came into ownership of certain proper!l through ~~mxxx~~trancfero from,CHARLES BROST,(leeeaned. 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.Bank Account held in the PITTSBURGH NATIONAL BANK,CANONSBURG,PENNSYLVANIA.In the namen of CHARLES DROST ,or ANNA TOTH or MARY PHELPS.Opened,May 8,1969.Balance au of date of death,$2,077.51. appraised by the Commonwealth,as of the date of death,at $2,071.51 SO %of this amount is taxable at the rate of 6 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT ASSESSED BY:----'_ (Agent for the Commonwealth) DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DU E o If you pay the above amount within three (3)months of the date of death of the decedent,or on or before ,Sept.26'19 10 you may deduct a discount of 5%of the amount of tax due,or 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 *If the tax is not paid by the above date additional interest is due at the rate of 6%per annum until paid TOTAL AMOUNT DUE ~~~ $ $1,038.76 3.12 62.33 $-------- $-======== INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to:To insure proper credit to your account thIS Official Notice must accompany your payment.Mail or bring it to: .-,...,:J~...THE COMAfONWEALTH ".'Cutl.'lT HOUSE hASm"'''GTON PENNA• •15301 If you have already paid this tax to an executor,a~inis!fOtor,attorney or other personal representative of the decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person to whom- you made payment,their official title and the amount..:.'..\ Date Paid Name and Address of Payee Official Title Amount Paid Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended by you may qualify as deductio,ns against the gross value of the property in the computation of tax due.If any such expenditures meet all of the three following tests,it is recommended that you itemize the payments below, execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow those which he determines to be proper.The tax wi II then be recomputed and you wi II receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 -You were personally legally responsible for these debts,and 2-You actually paid these debts out of the account or property described above and can furnish proof of such payment,if required,and 3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other personal representative of the decedent handling the administration of the general estate of the decedent or any other transferee. SCHEDULE OF DEBTS Date Paid /Name of Payee Description of Obligation Amount Paid '/-/-?o y,.,Ah:1/If hM),&Ni'lL ~'*,&/C/A.I,$/2'A L c-V #.cALr.r:s Y?6_<;"C V / ~-27-/0 ~/.IrFA/Il;cg.-i4t/'r"/1'1h7,)$',v /'~~/~/.),/.Lor-/<:::,O.GC /("(/r//r GLJA../.?'//)",,../A/C/~2 s-o ~4~U"'/)IV J /S':"dC) c:;£l/JtJ/b#AA~/£--e /00,00 1-/_Jo //Jr£c~:7UQAN r/J A/~kJJt1 J.....~-eJ 1/r 'r~(:~5"6.00 /"V ;"rO ""/"1-7-'1-'10 lJ1I£l%}..1J!r ~LotLJ.s:·p ~£/,)b/P,e .hi,(J,(J /fAJC(EAtE/V/c-•.,;:?Y-/.« '))A -Lv rU/f kr ./),.J:AIA'/J/l/A/O/J,.-f$"//AjJ:A.//S /.s-o / TOTAL $~3..:?;:~~ (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_ Signature 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 Wi lis July .~/, COMMONW&ALTH "OF PENNSYLVANIA DEPARTMENT OF REVENUE HARRISBURG R- 8 ::.c"::/"Co UAl u....::~,.[D /1 T,.,..;;;..'J c-I.-vL L _r- t.Cr.J/IL 8 ,ID'IS /2 {lr f,'f '77~f ~./JI..,.(J ~'R.I ~ Pennsylvania Department of Revenue ~/'_ Bureau of County COllections?ut c..£AI t.,; 26 S.4th Street ~~...../~)Ie', Harrisburg,Pennsylvania './',J (1(;,..J<l,~&LcdJ \ ~~~.---J../.¥-J J I RCC-43 (5-65) NOTE:TO BE SUBMITTED IN TRIPLICATE / 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 __p;;;.;i=-t=.;t:.::s:.::b;..:u=r~g.:.:h_N:::;a~t::.:i~o:2n~a~l~B.s.anu.kl:L-_ ADDRESS 4 W.Pike Street,Canonsburg,Pa.15317 ACCOUNT NO.OF JOINT, TRUST OR INVESTMENT DEPOSIT_--A:2:U=!0~2~6 B!oLl8IlJoBol..-\. NAMES ON ACCOUNT OR INVESTMENT Charles Drost or Anna Toth or Mary Phelps DECEASED JOINT DEPOSITOR,\7--- TRUSTEE OR INVESTOR --.;C~h;.:;a;.::,r.::.l.::.es~D;.::r:.;:o:.::s:;..:t~_....:_~~_ ADDRESS 904 Short Street,Canonsburg,Pa.15317 DATE OF DEATH June 26,1970 J SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR Anna Toth or Mary Phelps ADDRESS 904 Short Street,Canonsburg,Pa.15317 RELATIONSHIP TO DECEDENT DaughtersDATEDEPOSITORINVESTMEN-~T--~~~~.Jil.....-------- WAS ESTABLISHED ..:.M~a~y~8.L,......1:!:.:9ZJ6Li.)~v!-'fIi;f BALANCE,INCLUDING INTEREST $2,077.51"I)~c:??,7G I)().J?,7'DUE,AT DATE OF DEATH $.:.-""--_ &~1 I,O.J !?7'!(,~...J)V.r).::i:iJA -ASsistant secretary11SignatureTITLES~rJfl~,-3,/:1- Date:__~Ju~l~YL-'-=2::::2:..1.,---:1~9~7~O:...--__ County -.:'\~1A=:'S~H~I::.:.NG~T~O~N~__ OFFICIAL NOTI.cE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION _----.;:;C=ANO;;;.;.;·;;,:.;N:=SB;:;;:.;:U;..;;.;R;.;:;.G_,..;;..P.;;.;ENNS;.;..;;.·;.;;;.,Y=L~V=ANIA;;.;.;::;:;.:_lS317 County File No._ Bureau File No._ We have received notice that~DX.JhlHXI.£,DXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX on ,'June 26 1970 ,you came into ownership of certain.Pl2./?ertr.through_iD:~~transfer trom,CHAR1J!j8 DROST,'deceased. TO:MARY PHELPS 904 SHORT STREET RCC-134 (1-69) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION 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.Held Bank Account 12020888,held in the PITTSBURGH NATIONAL BANK,CANONSBURG,PENNSEtVANIA.In.the nameD of CHARLFJ8 DROST,Of!ANNA TOTH or MARY PHELPS.Opened,5-8~69..,Balance·as of date of'death,$2.077.51 appraised by the Commonwealth,as of the date of death,at $2.077.51 50 %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 $_-=1:.z.,.=..03:::..:a:..::,,~"1..::.6__$---,--------- AMOUNT OF TAX.DUE 62.33 D If you pay the above amount with in th ree (3)months of the da~of dea~tff the dE1fodent,or on or before cpt•19·you may deduct a discount of 5%of the amount of tax due,or 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 *H the tax is not paid by the above date additional interest is due at the rate of 6%per annum until paid TOTAL AMOUNT DUE $62.33 $=============== APPRAI SED B'f,.~L-L4_---l,<:'""'"'""'i;:!:!......l~~_4_- er) ASSESSED BY:_ (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: ,.",1J"'THE:COMMONWEALTH Ci1ij~T HOaSE YiASRmGTO[J.PErmA.15301 If you have already pa id th is tax to an executor,,tidrTii ~rator,attorney or other persona I representat ive of the ·decedent for forwarding to the Commonwealth,list below the gate,plJid,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 UQdei~~ertain 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 -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 7-/-:7~Yo /I}C.1/!.s /vNDf,.!L /7h/Jt /u;t/r..#.4L eX'"/7.-.<'JI <:<£~995":So '?,-.,,17-?O all/,£,,../d /'ffi.4//c"v fl.,nF k-t'1!~/He;I,.(~l//,..~/rl~).00 Y--dlJ-70 /;/~/....r;./r-:::..n /J 1$~L1CAi/'AlI>~k,5""O /;k I;,I (""1A jC/0 L)l / , .../L.S":o CI /'2-//6 T ~(""~/}LJtI',c//)7/1~R''':hJ //>/J -<50 n_/_70 h 'J/fpl"Jno'9#'h P7./S 17r.J/-S'€'@:/;(?EC'.:;'0 _0(") /"J_7·?r,::4 L>~I .oJ '.r ;::-Lr-rt.u ~JfJ .(;(,..,,,,F/rI -'•.)C.......#LJ A A hir ..&".1/,..~9 ./_,- I':-"7_~;'j IJA /./nJ",frr,-,7}..,A/£AlA}AI/1//Hf-,p /k~,,;j ~("') /7' TOTAL $iJJ%-~..r (attach separate sheet if requ ired) COMMONWEALTH OF PENNSYLVANIA) SS: 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 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