The URL can be used to link to this page

Home My WebLink AboutOC1970-0756 - ESTATE OF SILFIESFOrni RCC-2 DEPi\R.TMENT OF REVENUE,; BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT.INHERITANCE TAX APPRAISEMENT August 8,1970DATE.. COUNTY Washington.............................................................................. FILE NO ~?=.??::?..-f.~.. Whereas,~.~..~Q.~±.;t.<:1.:K.;.,~.;L.J...f.~.~.~late of f.;r.~.g~.r.t~.~.9WD.. in the County of JJ~~h~ngt.QP.::Commonwealth of Pennsylvania,having died on the 21 ~~day of ~:r.f.h 19...79 ,seized and possessed of an estate....................................... subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,......................~.~.g..~.....Q.h<:1.l}§lY..........................................................................,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 AppraisementDescrlpllonofAssetValuesMadeforInheritance ITaxPurpoles $ JT.HELD: Jt.Savint,s Account #6488 held in the FJRST NATIONAL BANK &TRUST COMPANY,WASHINGTON OBFICE,I WASHINGIDN,PENNSYLVANIA •Opened.June 20.1967.I In the names of HRS.CELIA K.SILFIES or IvIISS I VIRGINIA SILFIES.Balance of date of death,Ias $632.75.(One-half taxable)316 38 I I I Total 316 38 Having been duly sworn accot~aw,I do hereb~he above appraisement is made in con- formity with law on this ......................day of ...............~Z ......~.......19 2-'"...................,.............·....e~~o/.( ~.'Z'".·~~b~~....·..d..S·..t'...................................0""'···<1-.:7 j;;';;;'.,.................,Penna. ·......................WASUlNG'r.QN .......County ... RESIDENT INHERITANCE TAX APPRAISEMENT Estate of l-ffiS.CELIA K.SILFIES Deceased. Late of FREDERIC KTOWN Date of Deaih,l:1.~.~l:l ?~.~~9..7q . Appraisellleilt Docket Vol 380'. Page,No t>.3..:.7.9:2~.~. Filed in Register's Office,..A~~~§.?19 .7q Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo,!/t Appra-isement, Appeal j"om Appraisement,. Entered and charged,. • " • RCC-43 (5-65) COMMONWEALTH OF PENNSYLVANIA DEPARTME~T OF REVENUE HARRISBURG J 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,P~nnsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: NAME OF REPORTING FINANCIAL INSTITUTION First National Band and Tmst Do.,W:asningt,op,Pa. ADDRESS 200 West Beau St.,Wasnington,Fa.15301 ACCOUNT NO.OF JOINT, TRUST OR INVESTMENT DEPOSIT Savings Account #6488 NAMES ON ACCOUNT OR INVESTMENT Mrs.Ce1J.a K.Si.l1'ies or Miss Virginia Silfies DECEASED JOINT DEPOSITOR, TRUSTEE OR INVESTOR Mrs.Celia K.Silfies ADDRESS R D ,1,Frederi.cktown,Pa. DATE OF DEATH Marcn 21,1270 SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR --=Mi::::::'s::.:s~VJ.:::·r:.cg..:i=DJ=::·a=-=S=il1=-='i~es",--_ ADDRESS R D #1.Fredericktown,Fa. RELATIONSH IP TO DECEDENT __D=au.;.;;liii""-h...;;,te.;;.;r::..-_ DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED June.20,1967 BALANCE,INCLUDING INTEREST DUE,AT DATE OF DEATH $__".,;;,6""""32=-.::.......75'--_ .Q.().(}n£--·--1PA~••I ~~'si~??iTCE ~ ...----, ,,/.134 (1-69), f MMONWEALHI OF PENNSYLVANIA ,DE:~"RTMENT OF REVENUE ..gUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND,AS~SESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO:----IlMthl<·S~S......-¥-VI......a~Ol.,J.,1'H.w..lwA~S'"l..I.....I,rl:-F.LITE~SI....-_ ft.D.,1 Date:__~A~pta..r.a.ill!1L.·......ll3~;L-..i!:1~9..!..70~·_ County W_A.....;.S.:..:H.:..:IN:.;..G.....;.T.....;.O.....;.N _ County File No._ Bureau File No._ DeceAs .. 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.81\1'.ACtt.#6488 held in tho P'IRST NATIONAL BANK &TRUST CO..l/ASliINCTON OFFICE J WASRINC'rON t PA '.t 1n the u_s of MRS.CELIA 1\I SItFIES o't'MISS vIRGINIA SILFIES"Opened 6...20...67. appraised by the Commonwealth,as of the date of death,at $632.7$ SO %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 $ _.......3Llil,.I,16:.a...oioIJ38....·_$-------- AMOUNT OF TAX DUE 18.98 o If you pay the above amount within three (3)months of the date of death of the decedent,or on or before J11'21 19 70 you may deduct a discount of S%of the amount of tax due,or - ---------- D This tax became delinquent,fifteen (lS)months after the date of death and,in addition to the tax,statutory interest at the rate of 6%of the tax per a~num is also due as of *_ 19__in the amount of ---------- $================18,98$ CTIONS TO TAXPAYERS *If the tax is not paid by the above date additional interest is due at the rate of 6%per annum until paid APPRAISED BY:~::::::""---=::.L:==74'::::--~"SED BY:_ (Agent for the Commonwealth) To insure proper credit to your account this Official Notice must accompany your payment.Mail or bring it to: Make checks or money orders payable to: &~JI MA%W{)/~~ 2-,4"dofS-.s-...rr I ?~E/c:-70 -F/J?,YP L \ If you have already paid this tax to an executor,administrator,attorney or other personal representative of the \. decedent for forward ing to the Commonwealth,Iist below the date pa id,name and address of the person to whom \ you made payment,their official title and the amount.."v.10 \...'.)~ 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 suc·h 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 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 Of-_55: 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 COUNTY OF WASHINGTON INHERITANCE TAX RETURN FOR INSOLVENT ESTATES ONLY OF RESIDENT DECEDENTS 63-70-756 ----------------------------------------------~I J,,,.,,,".,,,'(C1v/1)' COMMONWEALTH OF pMSYLVANI~ DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS TRANSFER INHERITANCE TAX DIVISION This return must be completed in detail and filed in duplicate,with the Register of Wills in the County where the decedent resided within nine months after date of death,unless an extension is granted by the Secretary of Revenue. WillAdmn.No.~19__I,Virginia L.Browl).(NAME) 414 Green Street, of _-=C:.=a=-=1=-=<i=-=:~~'C'=_=~=_=n~1~,a~.L'2':P~a~.~_1=5~4~1~9 _(ADDRESS) Misc. being duly sworn according to law,deposes and says that he is the __--'S~o:..:!1".,:e"7::~H~e""i""re..._--=_=_c_=_::=__==_:::_:_-------(EXEC.,ADM.,LEGATEE,ETC.) of the estate of_~C~e:..:c:..:e=l~i=_=a=___.:S=i:.::l=_=f:.:i=_e=s _ deceased,and that the whole of ,the estate of said decedent,who died on_--=M=_=a=r:.c:c::..:h==--=2'-=1'"-,~.::_:':1:_:9:;_7"-0~----------(DATE) consisted of the assets listed below and that allowable debts and deductions exceeded the fair market value of the assets and no Pennsylvania Transfer Inheritance Tax is due. Sworn\lnd Aubs~:;'bed before me 'to-''A~Finl.ey N~ublic 79"the;.L'll~·c{~:~·~"Y.i,'':;·r.:194- (A":1L ",b..JO&Ja3....G4 "(TITLE) Type of Asset: Reol Estate,Pers. Property,Jointly Held Prop.or Transfers ASSETS (Allach additional sheets if necessary) Description of Asset Estimated Market Value Department Valuatian CAUTION (Do not write in this space) PERSONAL PROPERTY:NONE REAL ESTATE: ALL that certain tract of land situate in Deemston Borougb,Washington County,Pennsylvania,containing 14.33 acres,more or less,and more fully described in Deed Book 1314 page 17, having a value of•••••••••••$6,500.00 TOTALS ~h C\nn .nn REPORT OF INHERITANCE TAX APPRAISER T·ft.. I,the undersigned duly appointed Inheritance Tax Appraiser in and for the above County do respectfully report that I have appraised the real and personal property as reported in the foregoing schedule at the values set forth opposite each item in the last column to the right.~ed d,I!/V\d.,,~_...:D~at~e~d~·=:=::::Z~'-::-:~:::-=Z~~f=:~;:::=:=--------~Tt~'....:.(.:.:IN:..:H:..:E:..::R::..1T.:..A:.:N::.:C~E:....:.T.:.A.:.X..:A::P..:P.;:R..:A.:.:IS:.:E..:R.:..)...,._. Nome of Payee DEBTS AND DEDUCTIONS Nature of Claim Amount Claimed Amount Approved by Register Greenlee Funerial Home Simon &White Monument Company Beallsville Cemetery st.Anns Church ,Washington Hospital George Sabocheck Crouthers Flower Shop Virginia L.Brown Burial Expenses Memorial Burial Lot Services Services Idebtedness Merchandise Family Exemption Total $2,557.16 425.00 450.00 100;00 '3l2~OO 1,250.00 338.16 1,500.00 $,6,932.32 TOTALS $6,932.32 REPORT OF THE 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 in the amounts set forth in the above schedule as claimed,except whe.~eI.h e set forth a greater or lesser amount in the last column to the right,which greater or lesser amount represents the sum allo ed as a de~uctio,/ (.',_.-,S?2 9 ~-,Date of Approval:J?<?<(,)~ !'ST~OFWILLS ,.'}"Will .~....Admini~tration ,Noo _ IN THE year _'. .I'! J .•I... ~ 'I r. ~'~~-.L..: ..1_.: MATTER OF THE APPRAISEMENT ." { ,< OF THE ESTATE~dF .1 ''-1 1;::-t·..~ ••'"'l.1 [1 t.,.' (~ ~-1 -, -i-: I I .,'(e I (DECEASED) I ,.-~L-~ .:t, Late of- County of r' Commonwealth of Pennsylvania , '-".....1-'"- REPORT AND APPRAISAL I.. 'I ,0, '-..',, .'-{ '"-J •.C1 c._ :).;.1c:=.~rn <i?l"'leo {f)-; rn~::J.';::li:fT1-CJ- '"-+=" ':~-l..-•~0 ) '-. '- -I -"'I -', ,,-'..... L' "J REV·5IB (3-79) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.a:BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REFER TO Investigation Division NOTICE OF FILING OF APPRAISEMENT Ceoelia SilfiesInRe:Estate of ------------------- _H.;.;;;a;;:;;s.:;;;hi;;;;·n=aigi.,;t~on=--__County -File No.63-70-0756 Dear Ms.Brown: You are hereby notified that the Original appraisement in the estate of Cecelia Silfies has been filed in the office of the Register of Wills of Washington---:---:----=--='--:-7--::-:-:---:---,--:---County on Ju]y 3 .19~.Said appraisement reflects the following valuations: 6,500.00 Real Estate ----------~6'_9,.;;.500VU-..t..OO.AJ----Personal Property _ Transfers ---:-------------------Jointly Owned _ Total ---------------'"........""""~""---- 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 nine (9)months (fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;and twelve months when death occurred prior to December 22,1965)from date of death,interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72 P.S.2485-1001,P.L.373. Date 7-~3-7f Signed /I Title DOD:3-21-70 NOTE:This is not a bill.ESTATE INSOLVENT