HomeMy WebLinkAboutOC1970-0904 - ESTATE OF PIERRARDIi"..(..._1 _'"''II.''
RCC-a!(6-70
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
PROSPER pIERIiARD
(Executor or Administrgtor)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
J
In Re:Estate of _--"R~O!J.!S!.l..INE.lJI"I,,;L.....IP......IE..Io:IJJ,RRARD~(I,I,L +_
WASHINGTON County -Fi Ie No.~6~3=.-7.uOc-9~04!$..-_
Dear Mr.Pierrard:
You are hereby notifi ed that the__O_r_i:=:gJ.n_·_al-=-_--=-_
appraisement in the estate of Rosine Pierrard
has been filed in the office of the Register of Wi lis of,__W=A=S=H~I=N-"O.GT"",-,O"",N,,--_
County on APRIL 18,,19~,Said appraisement reflects the following
valuations:
Real Estate -+-_
Personal Property ~_
T ransfers --;--,--__---'-_
Jointly Owned --=1;=.;,L9~68~.~83~----
Total ~---1~,--'-9-68-=.~8~3--+-i__
I
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 J~ne 16,1971,inclusive;
and twelve mont~s when death occurred prior to December 22,19~5)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may appeal therefrom
as provided by law.I
Date APRIL 18,1972
DATE OF DEATH:August 18,1970
Note:This is not a bill.
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RCC-39 Ur68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of PIERRARD.ROSINE
(Last Name)(First Name)(Initial)
DATE OF DEATH 8-18-70:
!
FILE NO.63-70....904
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of WASHINGTON
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".
~~-k?~Jp<cJINHERITANCETAXAPPRAiSE7Ii
APRIL 18,1972Dated:-------=-_..:.-:..._----
,
----.a.----\~~..."....U~~~Dated:APR 18 197-ZRuSSELL MARINO
REPORT OF THE REGISTER OF WILLS
WASHINGTONI,the undersigned duly elected Register of Wills in and for 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",whi or lesser amount represents the sum
allowed as a deduction.
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$----'-----+--
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)
CLEAR VALUE OF ESTATE 133'.83 133.83
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $--------::""'rl-="..-2%Tax on $---=1===3:.::3~.+_..::.;8:3~@
Tax on $5%
Tax on $10%
hXM$1~
fu~ptiMs *
Total Estate --I-__
TOTAL TAX
COMPUTATION OF TAX
$8.I~"---$_.--------:4-=---
$---_----4--_
$--------+-...,.-
$-------+---
$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 $L
Add interest at rate of 6%from_____to $-----~
AMOUNT OF ESTATE TAX ASSESSED $--------1L--
Estate tax paid $-.JL-
BALANCE DUE $------__~I___
Add interest at rate of 6%from
----___Ito-----$-----~t=TOTAL TAX BALANCE $------i
PAID $---'.
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
Administration !No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
ROSINE PIERRARD
Deceased
Late of .MIDWAY
CA:~-,..~
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
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COUNTY ~~~~~~!~~.".
FILE NO 63.~70~9.04 "".
Form RCC-2_..~~""'-....
DEPAR~MENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.171 Z7
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COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE APRIL 18,1972
IWhereas,R.QS.lNE P.J.ERRARD late of MIDWAy .
in the County of ~A~.~;q~Q:1'9.N CommonweJlth of Pennsylvania;having died on
the JJ:~.'~~day of AYG.lJ..?+.'1979 1..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,~+C.~..~p.~.~.+.A ,an appraisJr duly appointed according to law,
having been designated to make a fair and conscionable appraisement of t~e said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,herlby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyJent 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.I
Unit AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurposes
JOINTLY-HELD I $
See coPy of appraisement I 1,968.~3)
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IHavingbeendulyswornaccordingtolaw,I do hereby certify that the.aJ,ove appraisement is made in con-
fonnity with law on thisjE day Of;zY~Qir~~~~,=
c!~7i;~oo;;7")......................,~
I
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
.Estate of
ROSINE PIERRARD
Deceased.
Late of
...!.Q;P.WAI..........
~;:a;;"~:.~;'~a~~;;g~:;~~~7y·························,.
Page,/Pt!:~l No §:?~7Q~99.4:t .
Filed in Register's o[fice,Ap:rU J$,J J9 7.Z.
Amount of tax due,$:.
DEPARIMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appmisement,
Appeal ft-om Appraisement,.
Entered and c:harged,.
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--~-G.9 MMONW EALT.H G Fr'PENN $YL \LANIA
.............
DgPARTMENT OF REVENUE
INHERITANCE TAX DIVISIONU"WASHINGTON TRUST BUILDING
WASHINGTON."~NNSYLVANIA
November 28,1975
Pauline Navoski
102 North Avenue
Midway,Pennsylvania
Dear Mrs.Navoski:
15060
Re;Estate of Rosine Pierrard
Late
File
Date
We are returning your check No.9,in the amount of $60.60,the
check was issued on October 20,1975.
Mr.Marino,Register of Wills,requested we return this ~heck
to you so that you may issue a new check for the proper amount
of tax due.
/mjr
EncL
Very truly yours,
Frances Leo,
Chief Appraiser II
COMMONWEALTH OF PENNSYLVANIAr-""'~.~•
DEPARTMENT OF REVENUE
HARRISBURG
150,JO Date:..;ovcmDc::-17,1~75
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Dear Fiduciaryl
As a result of an audit of the Inheritance Tax Dockets of
Washington County,it has been disclosed that you are the
Piduciary or Tax Obligee of the above estaoe,now in a del-
inquent status.
In accordance ~th Inheritance Tax Directive ~5 (revised 6-73)
Enforcement Program,the purpose of the Inheritance Tax Enforcement
Program is to insure cmmpliance with Section 701 et seq.of the
Inheritance and Estate Tax Act of 1961,and prior related acts,
which require the filing of Inheritance Tax Returns and Estate
Tax Returns and the payment of taxes.
Please comply to the above within ten (10)days.
Re:Estate ofl
Date of Death:
Bureau NO.1
County NOI
Aur;utit lC,1970
03-70-9'J4
3[;-102-7
"""'.;.,...IJ••",_I
ForI
Make All Replies TOI
Inheritance Tax Division
2~~Washington Trust BUilding
Washington,Pennsylvania 15301
Phone I 228-2211
Th~you,
John S.Walko,Revenue Agent
Peter J.McHale,Director
Bureau of County Collections
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COM
ATTY.JOSEPH C.RALSTON
118 EAST LINCOLN AVENUE
McDONALD,VENNSYLVANIA 15057
Dear Sir:
ALTH OF PEl',jJSYLVANIAT~i~1)F RE'VENUE
HARRISBURG
Date:November 7,1975
Re:Estate of Ros ine Pierrard
Date of Death-m August 18,1970
Bureau No.63-70..904
County No.88-102-7
As a result of a review of the Inheritance Tax Dockets of Washington
County,the records indicate that you an the representative of the
attached Estate now in a deliilquent status.
According to Pennsyl.vania Inheritance Tax Directive #5 (revised 6-73'
Enforcement Program,11e are obligated to notify the legal Representative
by a copy of our second notice to the Fiduciary or the tax obligee.
However,we have been directed by-Bureau Headquarters to extend y-ou
thls (10)ten day-cou:rt.esy-period,prior to our initial contact to
the Fiduciary.
ThQ purpose of the Inheritance Tax Elnforcement Program is to insure
compliance with Section 701 et seq.of the Inheritance ani Estate Tax
Act of 1961,and prior related acts,lIhich roquire the filing of
Inheritance Tax Returns and Estate Tax Returno and the payment of taxes.'
mjr/Thank rou,
John S.Walko,Revenue Agent
For:Peter J.McHale,Director
Bureau of County Collections
Make all replies to:
Inheritance Tax Division,
244 Washington Trust Building,
Washington,Pe1Ulsylvania 15301 Yu,t'~-~/01.1·~9
~.//-olJ',)~-·~7 ~d
/S2 -0 9
......~--.....
$"t'~._~..
"COMMOt-"U.1..1L-.OJ-"ENNSYLVM~IA
Dr .Rh'fNT Of REVe....UE
A'JREA'cOu....TY COLLECTIONS
INHEltt ..n UX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
TO:--IPuA:LloUu.LuI.J.)NE.IoL-oNwA~VuOL!::S:.J!K0.4I_._
102 NORTH AVENUE
D September 3,1970ate:-::...o._~i
County ~__-.:.:.W.;::a~s.;::h:.::i:.:.n::.s;g::L:t:...;o:...;n:::..-I
County File No.J:.(./tJ':&":7"_\
1
Bureau file No.tJ -70-9LJil _.
We hove received notice that,~fImQ§Jf~XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXxxx1
on __~18 19..7.0..,you come into ownership of certoin property throughXlliligmmtt!xmJIxsrb:ixtrxx ;
*H~nlOlinMnMltMX tranofer from,ROSINE PIERRARD,deceaoed.
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 tox is hereby assessed consists of:Jt.Savingo Acct.#73-013553,hald
in the IINION NATIONAl.BANK OF PITTSBURGH,PITTSBURGH OFFICE,PITTSBURGH,
PENNSYLVANIA.In the names of niSINE PIERRARD or PAULINE NAVOSKI.Opened,
September 22.1969.Balance aD of date of death,$816.62
appraised by the Commonwealth,as of the date of death,at S 816.62
_100 '1,of this amount is taxable at the rate of 19 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABL E AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
~~J If you pay the above amount within three (3)months
of the dote of death of the decedent,or on or
before No .16 19 70 you may deduct a
discount of 5%of the amount of tax due,or
$8)6.62
122.49
[J ThiS tax become delinquent,fifteen (15)months
ofter the date of death and,in addition to the
tax,statutory interest at the rate of 6%of the
tax per annum is also due os of *
19 in the amount of
UCTIONS TO TAXPAYERS
ASSESSED BY:_
(Agent for the Commonwealth)
~:
"..,
122.49$
*If the tax is not poid by the above date additional
interestiS due at the rate of 6~~per annum unti I
paid
TOTAL AMOUNT DUE
APPRAISED By:(2)£-_oJ
(Inheritance Tax Apprai er)
Make checks or money orders payable to:To insure proper credit·to your eK:count
thIS Offie 101 Notice must accompany
your payment.Moi I or bring It to:
....j{~~
t.~
liiIi__._.--
tOll ~"~<''..
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d~'ec',
Ie.
--------:------:---;--------:---.----------;----:--~~---_:__----._______;_--___:'--7"""':'";__----h ;,lOA to un executor,odmln,:;tTaJ.j(,ottorney or o'l,er [J<"~)'~'::'t'I".ot II ~
\.~'....:.l·o 11>..Commonwealth,list below the dote IOld,nerne and address •t:person lo)....hom
,.ItleH othclol title and the amount.
Nome and Addr~ss of Payee Offlciol Title
Under c..rloln CIrcumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other "<;1 debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you ~Ol 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,
evecvte 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 on amended
asseS$ment of tax,
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1·You were personally legally responsible for these debts,and
2·You actuolly paid these debts out of the account or property described above and can furnish proof
of s'Jch payment,if required,and
3 .These some debts are not also claimed,for tax purposes,by on 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 DEBTSr-Dat~Po,d _-1'r-:",-_N._o_m_e_o_f_P_oy<-e...,,~_._~_____+-----:;D_e;;..s;;..c;;..r..JiP....1t_io_n_o_f_O_b_l_ig::!.,a_t_io_n ___+-A-m-o-u-n-'-P-a-'d -t
.p/"r b -~'l-~--"....c.·'~/_~/::::t.--i,1-,I~~4'tL I fl-'iJ.t ./0-"-'
,L-~'/V/E R 1:1 ,Lt~.,.f /-t:..-IA/F ~n ./t="v'/J,~'AI (I_C /..r 0;7/,('n.......+..,.:....~..:.:::.~~_'___...:..:.::...<:!::_I...._t_---"'--::::;.;;:..J.-A-JL.._----:l~~~.J.,;..5I-aiI'--------lf-'o..:.-..."'-...-'--o.L....w:...--I..,
~.-.----t------,-------__t--------------------+_--------"'1
f--.------+------:c:__"-"::-------+--------------------+----------1
-->-.-·'r·-~Cf)T+l_+1_1--;-L.f.r-~·-----t_-----------------+_--------t~------ -,--r--\\Ll..J ,."'&'tS'\(~.---------4--.--(o"~.'?,x...--.L~~:l-<...-,..:.....--.---f----------------------i----------I
f-------.--+-r-:-"'..:.....--.;.~~.-..-'---'~;_'o_-+_------------------___+----------;II.'..,.,:'J ;;2 ---
~\-:--,-",,"~/-.t--------.....';""'OI-'l,.,wi::-AoI!r-........,---.~+-__lf__--------------'-----_+_---------.;\~\-~I>-'.J '0 ~f 1 '•~----__+:.:-:::,.lo.>......<:"oJ),b ~,"'--....:
/;-.....<'.~/
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TOTAL S /<f.2/So"---_._-------------;---~-----:;---~----:':'--_...:...::~~~.::..-~:......:=---.-.;::......:~--'
(attach separat~sheet If required)
COMMONWEALTH OF PENNSYLVANIA)
S5:
COUNTY OF-lV"'Jh,,,,'j~"7\"}
I..L...I I rU!,,\/A yo.s k I hereby c rtify that t foregoing is a just and true statement of
funefal (".ppr,~es and other debts orthe decedentJ I ,for which I
wos legally responsible and which I did payout of the property herein taxed.I further certify,thot to the
best of "ly ~no ..lf'dge ad h!.'lief.these same debts will not be claimed by any other person,for inheritance
lOX purposes
REPORT OF REGISTER OF WILLS
SWORN AND SUBSCRIBED BEFORE ME THIS
-TO--_;fJ!;/£m~£r 19J-L,~l,\~hR,.,~~~1Ue7,t.,'l;1cOONA1.0 BORD,W~SHlNGTON COl;~~i\\
,£ty COMMiSSION f.XP:RfS HB..2.1973";
M~rnber ppnnsylv&nl~As~,,~i?!"'nof Nnl '~:e ~'
/,,-Jo:!DAY OF
Signature of Taxpayer
I,the undersigned,duly elected Register of Wills in and for 'he above county,do respectfully report that I
have allowed deductions Iisted above in the totol amount of $_
Dote of Approva!:_
Register of Wills
NP--rt
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HORS QEORQC W.HORN GERTRUDE E.
HORN LAWR£KCE
HORlf S1\lU\E...
HCRTOIl ..lORK 1.
HORTOY'VARY
H8NR'iu V!2h8t.\-OLK
HtU'BAlt.n'ANK R.,
HRIBAR FRANK S.
HRIBAR KATHERINE A.HRIBA1t 1fAltY c.
BUDAK ANDREW V
HUDAK BARBARA ANN
HUDAK EnWARD S
nUDAl{JEIlALDINE
HUHRA ERMIN J.BUNT HARRY ~R~
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LUTZ LUCILL2
LUTZ MICHAEL
).IcCAMIC .At'EL!A M.
UcCAMZC FREDtRleK N.
McCULLOUGH FRAN~ES E.
HcCULLOUOHJAMES p~
McELFRESH THURMAt~L
McKENNA FLOYD G.
JJAGYAR.SAMUEL
MAGYAR.'SUSANNA
~AISANO ANTONIO
UALru:.GrnmunEgANGESJORK£.
)MANGES ROSALI&ANN
-llARANICHJOHN JR.
MJ\RDJKOVrCH rULAN PAUt.MARTINELL!ALEX .
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,..1If~1FRIDAY,December 10 1971 DECEMBER 1971
S M T W T F s
344 21 1 2 3 4
5 6 7 B 9 10 11
9
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 31
10
11
12
2
3
4
5
SAT/SUN,Dec 11-12
Casualty Insurance
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OFFICE qF THE REGISTER OF WILL$
,No.RG~.~2 (7-69)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER SlO,OOO,UNDER SECTION 701 OF ACT OF JUNE 16,1961,
EFFECTIVE JANUARY 1,1962,(FILE IN DUPLICATE WITH COPY OF WILL ATTACHED)
County of,f9~~~~.I'!g!=,~l),..,,<'
...,.f~.qf?P,~J;,~t~}:::ql}::4,,..-,. ,, ,,...,., ..,.."of J,O~.,~9.:r:~l;1,·.4Y!=;I'!\l~.".~.~c;1wp.,y',..~?,.,.,.., . ,, .
.(Name)'_."(AddreB8)
I.b~ing·dulY~~_~~_~~.?-ccording to law,deposes and says thathe is the ~_~9_:"9~-~~----__-------~-_----..-----------_'., r (Exec.,Adm.,Lega~.Etc.)\.r·;_1 ..• :i'-t....)f.~,','I .f .",!"',.(.Of thee~t~te 'of KQ§J!!~__?_J~!"_~~t~_~'":~~hose'l~st -;esiden~e ~as _J_Q~__Jlg_tJ;_h_:Ay!?_ng_~,,-__~i:_4w~.Y.~f a•
•..q.••w (No.)(Street)-
_________________________________________".deceased,and that the,whole of the estate of said decedent,who died ~~11~~_~__J@..2J~.?0
(CitY.Borough or Township)---,.,-(Date).
consisted of:
REAL PROPERTY'
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT,~WIIEWE'l;'~QPERTYHJj:LD.~AS:JOlNTTENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES ,AND RELATIONSHIP OF OTHER OWNERS.
Real Estate ,.U U I Estimated,.Value.~-
.00 T
.00 T
NONE L9,6 8.8 3
1196 8.83 5
11835.00 -
133.835
i ;
I I
-
S -,0.00
-_.~-~..,."--:O'O--r'
Personal Property ,.00 T
I 1,8 00.00
30.0 ()
i 2.00
I 3.00
L8;3S.o0T ,
I
,-i INONE <-~
9J~d:J I
I ,,I
I
i
,,....._~...
~0.00,
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 ofprincipal 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 is registered._L.
.,
Jointly Held Property ~,c,._,.,c c.'~\',-"JIIIIIEstiina~d'
Value
T..~w:o~s:..::t:2:0~rl..y~f~r~am~e~h~o:.:u~s~e~U~X~HH~~a~n~d~l~o~t=--::s~i~t::u~a~t~e~n~~i=n~t~h~e~B~o~r~o~u~lg~]h~o~f=---+___
Midway,WashIngton County,Pennsylvania•.numbered 102 North Avenue
.in the names of"Prosper Pierrard and Rosine Pierrard.as ioiIlt
,c'tenants with right of survivorship and not as tenants in common.
total value ~3,OOO.00,decedent's interest,one-half,.,.
J,t>intlv held'bank account in the names of Pro~np",-Pi ..............".....:1 ,.-
$1,500~2°/)k J:J e.x.;
or'Rosine Pierrard,Savings Account No.73009326~in the Union
National Bank,McDonald Office,total value as of date of death,
$937.66,decedent's interest,one-half,d:/L"468.83
'1U
TOTAL $1,968.83
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 a~cess 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
RELATIONSHIP SURVIVED AGE OF LIFE
-BENEFICIARIES AND ADDRESSES (If step-children or DECEDENT TENANTS OR INTEREST OF
(State full names of all and their addresses 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
rosper Pierrard.102 North
venue,Midway,Pennsylvania Father Yes Co-owner
-
,.
.
"
P
A
RESWENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED--~,',,
NOTE'List"flrst five items in the spaces so provided,observe notations thereon,and instructions
DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMNr------=..:=-=-=----=:..=-:--=-F=-=-=u-n-e-r-a-l~---.,----------'-------------,---,---'--'-------,-,--+OiKEGISTER0NLY
Frank Nation a Director Funeral expenses paid $1 ,Boooe $
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)
Josenh C Ral~ton E~d
Administration Expenses *
Counsel fees *30 od
Fiduciary commission *
OTHER DEBTS AND CLAIMS
(*)See Note below
RDJiDx~xi:tlumXX:J:fiuax,
Russell Marino,Register
Notary fee
Cost of filing this form
2 00
3 O(
,.
Total
Note:'The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission oi'debt is greater
or less than the estimated amount claimed and allowed.I iz.'
Subscribed and sworn to before me this.. . . . . . . . . . . . . . . . . . . . .r.fi!~.;':'.~~df!.!!~~.l/./''-:V''r.r'~(ii cutor-Administrator)
,.'/{'",,3r.d day of March ,1972.
,PEGGY M.WEir.•NOTAR~_PUBU~
..,"(}Of"'...fl!/....dJ-~...Mc.OO~:f..LD.{lOgo,.'JII~SHiNr",on Cf)~~::/,bl.·MY COMMiSSlDN EXPU:tS Jul (I,.1~.Notary Pu l.C .,.'<soci~llOnotNotafiesMember,Penn::iy,vama,\"- •
102 North Avenue..................................................
(Street Number)
~~.4~~y~..~<?~~.~y~y~~~~.
,(City or Town and State)
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in conformity with law on this
...............,1$day of ~~V.;".",19,.7...':7---,'op~.If?~~~..,.
ApprRiser
In the event that any future intel'est in this estate is transferred in possession 01'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'inheri-
tance taxes at the lawful collateral rate on any such future interest.I
County,Pennsylvania,do respectfully
,except as to t items where a greater or lesser amount
sseI'amoun re res ts the sum allowed as a deduction.
...........{....~(./...~.~.•...
,Register of Wills
REPORT OF Tl(IE).P:GIS
I,the undersigned duly elected Register of Wills in and for ..,~I'f..~.~~--:-:'-7r.>r..~
report that I have allowed debts and deductions in the amounts claimed by depon
is set forth in the last column to the right in said schedule above,which greater or
APR ,18 197&RUSSEll MAR/liD'Dated:.,,.., .
/
Form No..RCC-62 (7-69)
"J>',~
•~
'Will.Administration }No...9.(J.'!...Year .70.
IN THE
-;.,MATTER OF THE APPRAISEMENT
.,OF THE,-<•
ESTATE OF
-~j ~I
.
":'!
..,
.RQ~.i,I)~..l?li.~l;'t',:1.t:d .
.Deceased
Late of .~.i:4w~y..~.crt;9:qgh .
County of ..V!~~.1?-~~gt;~.n................C"""'
Commonwealth of Pennsylvania
I ,
.j
=-..~.::-J -'.h-rq ::J:J ,..".;
c/)(7')c:,:_.
REPORT:.AND APPR.~ISAL7::";~~.-
,..'rr ~.
--'::T"''~I~..._
~:~;;'-,'"'-'~-:::..:Jose.pa..:C:Rals·tonc=:r--"--,Attorney at Law
McDonald,~.
L
"\•.I
~NCT.ICE~OF TAX'DUE"
~X~STATEMENT
PENNSYLVANIA TRANSFER INHERITANCE TAX
Date.,~!?y.~.~~.~.~?L..!.~?..:?..
j
To ~.!!.¥..~J..Q~.~.~~9..~~.~~.~.~~.
118 EAST LINCOLN AVENUE,McDONALD,PENNSYLVANIA 15057........................................................................................................................................................................................................................................................................,.
ESTATE DATE OF
OF R.QS.lNE r..I.lj;.RBA.RP.DEATH ~Mg~~.~;!.~.I !.~7.Q .
Date County State
Appraised File ~.~.:!.Q.?.':.7 File ~.~.:.?~.::.~.~~.
Real Estate
Personal Property
Joint Accounts
Less Exemptions
816.62
i....................................................................................................................................................................................................................
Less Debts and
Administration Expenses .
TAXABLE AMOUNT 816.62
TAX on @ %.
TAX on ~;!.§.~..§.~@ !-.?o1o....................................................................'122.49!(,.
Amount Previously Paid
TAX BALANCE
Interest from !!.:.!.~.:.7.!.to !.!.:!.~.:?:?...
6 122.49..................0/0 on ..
............................................................
122.49............................................................
29.40..
BALANCE DUE COMMONWEALTH ~.?~..~..~?..
DISCOUNT (50/0)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
PAYABLE TO:
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
·..· ·l~~~~¥:..·..·..
Commonwealth of Pennsylvania.
CHIEF APPRAISER
,.
10 DAY NOTICE OF TAX DUE
X'UUiDnXUID~
PENNSYLVANIA TRANSFER INHERITANCE TAXI
I
I October 14,1975Date.,.
........................~.!.§..!..§.~.
...........................4.~.!!.9..Q ..
...........................ll.•.60 ..
TAXABLE AMOUNT
816.62
......................................................Less Exemptions
Joint Accounts
Personal Property
I
ATTY.JOSEPH C.RALSTON 1To~..
118 EAST LINCOLN AVENUE,McDONALD,PENNSYLVANIA ;',115057..................................................................................................................................................................................................1".
ESTATE DATE OF I'ROSINE PIERRARD IOFDEATHA:Y.&y.s.:t l.8..,1.9.1..0 ..
1DateCountyState
Appraised File ·~.~:.!.~.~.:.?rile ~..;';'..::§.~.:.J..Q.:.~.Q:4 .
Real Estate I
I
I
BALANCE DUE COMMONWEALTH ~.Q.~..~Q ..
DISCOUNT (50/0)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
I
1
.....................................................~· · ·..··..· ··f..· · · · · · · .
I
I
Less ..I?ebts.and I
AdmInIstratIon Expenses f ..
I
I
I
TAX on @ 0...I
I
TAX OIL••••~.~_6..,.6..?.._@._9rr %_______ _..j.__:HI.•.!10 .
.Amount Previously Paid I,.--~.-..--!
~TAX BALANCE .I
..h:t~~om ll:::.l.~.:::.1.1 to l0.':':'.2.4.::':'.1..5 l .I
6 49.00 !..................%n..............................................................................I
I
PAYABLE TO:
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
~~?yL.......~.~tx..::;~......·((
Commonwealth of Pennsylvania.~
CHIEF APPRAISER
-
_"","_'__e,___,
."I '.
10 pAY NOTICE OF TAX DUE I
'r •.~.r~'M,it·"'~;;;i,(;V;!,r;.Hy'·r"~::,r,v..,r"1:!l
to 'F-1!N~"""A2p....,\"'EJ'b"'J:W'~Hl'W~'N'¥"'I
PENNSYLVANIA TRANSFER INHERITANCE tAX
I,
[November 17,1975Date.~.
IPAULIlffiNAVOSKI-Paying On Ind.Liab.[To ,,.
192 NORlJ:'II AVEiJ05 j MIi",t1fT,r2NIJSYV:AHli"<1 ,060 I..,~!!j'·o·"'1·..·..·q..::I:::.c:;;..·;·~·;..·P.;;;..·~..··/..~·<::;;;·..<5 ··i··~· · ·..·..· · ·"·..
ESTATE ROSINE PIERRARD DATE OF :ugust 18,1970
OF DEATH ,.
'[
Date ..C~untY38_102_7',:ate'63-70-904AppraIsedFI1e;FI1e ..
I
816.62
Real Estate
Personal Property
Joint Accounts
,
I
I
I
.....................................................................................................................................l ..
Less Exemptions
Less Debts and
Administration Expenses 1 .
TAXABLE AMOUNT 816.62............................................................
TAX on @ 70 ..
816.62 15 I 122.49TAXon:@ 7o ..
Amount Previously Paid ............................................................
TAX BALANCE
11-18-71 11-28-75Interestfromto .
I
..........9.70 on !.??..~.4.2............................................'
122.49
.........................t...............................••'
29.60.....................~~..\.
I r,
,.
...
;.
I. I
I 'IIJI.I
•I'.·........·..........itt&WbPWiii~l~ft6pr·......·..........
Common,wealth of Pennsylvania..CHI~F APPRAISERf .
BALANCE DUE COMMONW~ALTH ~.?~.~.?.?...
I '
I
!
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
DISCOUNT (570)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
~/'1"1~
:J..rJ ~J~~~ri~~
PAYABLE TO:yY1
i /I I .~
am an
.".•
1lKN::ntnn STATEMENT
PENNSYLVANIA THANSFEH INHERITANCE TAX
Date ~~y.~.~~~E..~.~7.1 !.?.?..?...
To A.rr..X.~~..Q~.~.~!-~2.~~.~~.~.~~..
118 EAST LINCOLN AVENUE,McDONALD,PENNSYLVANIA 15057...........................................................................................................................................................................~,.
,
•t).,
ESTATE DATE OF I
OF RQS..I.NE P.l~.RBAHP.DEATH.AY.:g~~.t.J.§.J J.~7.9..
Date County State
Appraised ~File ~.~.:::!.9..?:.?File §.~.:.?.2.:::.~.2~..
Real Estate
Personal Property
Joint Accounts 816.62
I
...........1 ,0••toOf II to 00••••to to••••••~•••00 to.to••••to••••~00 .
Less Exemptions
.Less Debts and'
Administration Expenses ....
TAXABLE AMOUNT 816.62............................................................
TAX on @ 7o ..
TAX o~~±.§.~.§.~@ !.~%..................................................................'._..·.1·22.49..~...
Amount Previously Paid ............................................................
TAX BALANCE 122.49.............................................................
.,:-
I,:'.
.f
I ~...
I.II'
I·i.i·..
".
29.40...
I:~a
I
I
"'!'........
......·......·..·..·~~~~~~;fK~~iiYt1'.dD)vf~rtVfbf····..·....··..··..·
Commonwealth of Pennsylvania.
.CHIEF APPRAISER
-'
u·
.."_,u"
WASHINGTON,PENNSYLVANIA
PAYABLE TO;
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HO'USE
Interest from !±.:::.±.~.:.7.!..to !.!.:.!.~.:.??...
6 122.49................;.%on ..
BALANCE DUE COMMONWEALTI-I..~.?~..~..~?,.
DISCO~N~(5%)IF PAID WITHIN THREE MON ,.
FROM DATE OF DEATH.
.'
.'._--_....~.-L...:..-:.::..::..:::..:..:.:....:..:.:--=,':..::"-:....::-:..:...-.=---=.-:..:...-::.:..:.-..:::-._=_.=---=..::._~_._=-,.-:....::.._=---:...::--::......::..:.-._..::..:-.:..:...•..::.:.•.:::.••-::.....-...::::......:..:...-"::":--::::"~""',,-,,-:....::'.-=-=--=..-~.--'-.-=-=--=--=..._=--.~-~'":':~:':':"::'.:------------
-r10DAYNOTICEOFTAXDUE 7t?(~-eY (P//,,
1r~\U~Jfu<:mtXM't&"K1X
PENNSYLVANIA TRANSFER INHElUTANCE TAX
.October 14,1975Date .
ATTY.JOSEPH C.RALSTON .To ..
118 EAST LINCOLN AVENUE,McDONALD,PENNSYLVANIA 15057..................................................................................................................................................................................................................................................................................
~~~.~~=~.9.~.!.~~~!.~.~~.~~~Iil~.~A~gu.s.t ..,.1.s..f .l.9.1..Q .
Date County 8 10 State
Appraised File ~:?:::.?File :§.~.:..?.9..:.~.Q:4 .
I
Real Estate
Personal Property
Ii
tIf
f
816.62............................................................
............................................................
.........,4.9..~.Q.Q ..
........................................................................
.1.1.•.6.0 ..,
:\.:cO:\l:\\O~WEALTll 60.60............................................................
816.62
..::::::::::::::::::::::::::::::::S:::~::~~::::~,..
Less Exemptions
DISCOUNT (Sro)IF PAID WITHIN TlmEE :\10;\"
FROM DATE OF DEATH.
ITAXon@ro.................................I
TAX on ~.!:§..~..~.?@ %~t 4.9.It.Q.Q ..
Less Debts and
Administration Expenses .
I nterest from 1J...:::.l~.:::.7.1 to l.Q:~.24."::.1
..........§ro on 4.~.~.9.Q .
.Joint Accounts
PAYABLE TO:
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
/(-/f-lS'--
i/-/J'-7!-{
II,
;::........::>_:::,r"",='=.=_::~::--:.:.•:---=..-.:---=-=.::-"''':......:.-.:....-...::....:.-=.=.-_'_'_._"_'_~-_._-_~""_-_~_-'*"....:".......:-.:::....-:.::.""""".:::..'::.::."":......._•._-_-.""'.:.:.:....-=-=..=.='~::::~=...:::::~""f'IlHt'i=..:.:::::?!f4.."",~~.~,•...,.~...,..._...~.•"
COMMONWEAL TH OF PENNSYLVA.NIA.'1DE~'.RTMENT OF REVENUE
BUREA',.COUloiTY COLLECTIONS
INHER ,",CE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
\-.I'",
Dote:September 3,1970
County Washington
County File No.J[-/{f.Z,-1
Bureau File No.43 -7(j -90¢
We have received notice that,l~XDlU~.IDU!fX.t2i~XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX\1
on AuguRt 18 19.1.Q..,you came into ownJ!!,$fli'p of certain property throughDl1«ltxm!XmJIxWx!itrxx
1KI~~~~UffiKnti!n~tran6fe~1T~m,ROSINE PIERRARD,deceased.
t·~,
Under the Inheritance and Estate Tax Laws of t'"Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance ta-x .doe is imposed upon you,as transferee.
The property on which tax is hereby assessed consists of:Jt.Savingo Acct.#73-013553,hcIJ.d
ill the lINTON NATIONAl.BANK OF PITTSBURGH,PITTSBURGH OFFICE,PITTSBURGH,
PENNSYLVANIA.In the names of IWSINE PIERRARD or PAULINE NAVOSKI.Opened,
September 22,1969.Balance as of date of death,$816.62
122.49
__§.11 _
$816.62
AMOUNT OF TAX DUE
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
o If you pay the above amount within three (3)months
of the dote of death of the decedent,or on or
before No .18 19 70 ,you may deduct a
discount of 5%of the amount of tax due,or
appraised by the Commonwealth,as of the dote of death,at S 816.62
100 %of this amount is taxable at the rate of 19 %
ORIGINAL ASSESSMENT
o This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest at the rate of 6%of the
tax per annum is also due as of * _
19__in the amount of
UCTIONS TO TAXPAYERS
(Agent for the Commonwealth)
122.49$~~
-...IASSESSEDBY:_
TOTAL AMOUNT DUE
*If the tax is not paid by the above dote additional
interest is due at the rate of 6%per annum until
paid
APPR AI SED BY:~L.-+-J.-~:LI...o:::~~~-
Make checks or money orders payable to:To insure proper credit to your account
thiS Officiol Notice must accompany
your payment.Mail or bring it to:
I....., .
.;..-;;.\.._....1 I "I ,_~:iii!t--
If you have already paid this tax-'to on executor,admi-nistraror,attorney o'r other personal repr'..?sental'ive of the
decedent for forwarding to the Commonwealth,list b.elow t-he dote paid,name and address of the person to whom
you made payment,their official title and the amount.
pate Pajd Name and Address of Payee Official Title Amount Paid~"'(
Under certain circumstances,if,after the dote 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 ded~ct.ions against the .gros~value of the property in the computation of tax due.If any
such expenditures meet aILnf'<lhe 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 on amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personalIy 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
personaI representative of the decedent handl ing the admin istration of the general estate of the
decedent or any other transferee.
Date Paid Nome of Payee
SCHEDULE OF DEBTS
Description of Obligation Amount Paid
_
".~n"__.~-;.---,"'•~.n
'--1 "~(j)c'r-2.""
(attach separate sheet if requ ired)
TOTAL $/eF..7./.s-c
55:
COUNTY Of kJAJ hI n'1~(T"Y)
I,[JA14 !'oc /\/AV(2'sk,'hereby c foregoing is a just and true statement of
funerol expenses and other debts of the decedent,1_,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.
COMMONWEALTH OF PENNSYLVANIA}
SWORN AND SUBSCRIBED BEFORE ME THIS PI":!DAY OF
.:-P 191-L.
REPORT OF REGISTER OF WILLS
Signature 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 $_'•
Register of Wills
/
PROSPER PIERRARD
102 f1loi16~jAVENUE
MIDWAY,PENNSYLVANIA 15060
D...te:OC0ober 24,1975
Rosine Pierrard
Date ('f Death:
Bureau No ..:
County No:
August 18,1970
63-70-904
38-102-7
Dear ,r'l.duciary:
Ii
,."
days.
#5 (revised 6-73)
itance Tax Enforcement
ection 701 et S~~.of the
prior related dctS.
Returns and Estate
C&nk yo:;gd£fi /k.fl/'~Walko.Revenue ~~nt
Pet ale,Dlrector
ureau County Collect:onE
As e reslLtt of an audit of the I itance Tax Dockets of
Washington County,it has been disc os~d that you are theF~duclary or Tax Obligee off the a~ov~es te,now in a del-
inquent atatus.
\In accordant;
Enfor-:ement P
Program is to i sure campl
Inheritance and
WhlCh e uire th
l'ax R"tur 1S and
mjr/
Inherltance Division
244 \'\'ashington Trust Building
~ashlngton,Pennsylvania15301
Phone:228-2211
10 DAY NOTICE OF TAX DUE.,
.~:IDiDmlln
PENNSYLVANIA TRANSFER .,INHERITANCE TAX
October 24,1975Date .
PROSPER PIERRARD -Paying On Ind.Liab.To .
............:!Q.~~.~~!.~~y.~~~~.~~~p.~!~!..~~~~.~..~~~.~~.~".
ESTATE ROSINE PIERRARD DATE OF August 18 1970OFDEATH!.
Date ,County .State
Appraised File ~§.:.!.Q~.:l File §~.:.7.Q:.?Q~.
Real Estate
Personal Property
Joint Accounts .....§.!.§..~..§~.
....................................................................................................................................................................................................................
Less Exemptions
Less Debts and
Administration Expenses .
TAXABLE AMOUNT 816.62
...........................................................1
TAX on @ ro ..
TAX on ~.!.~..~.§.~@ §ro i ~.~.;.f?Q .
Amount Previously Paid ............................................................
TAX BALANCE 49.00............................................................
......................~~.~..~..Y....
BALANCE DUE COMMONWEALTH §.Q.~.§.~..
11-18-71 10-24-75Interestfromto ..
6 49.00..................ro on .
DISCOUNT (5%)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
PAYABLE TO:
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
•
pi '.,......
~•.'....
.COI\J;J!~!);iWEAL~F PENNSYLVJ\NIA
.DEPARTMi'ttfOF REVENUE
HARRIS'BURG '
•
,.
(}t
•<.
•(~(.-
Re:Estate of:
ATTY.JOSEPH C.RALSTON
118 EAST LINCOLN AVENUE
~fcDONALD ,PENNSYLVANIA 15057
Date:October '14,19$5
Rosine Pierrard
Dear Sir:
.,~--I'
Date of Death:
Bureau No:
County No:
August 18,1970
63-70-904
38-102-7
Thamk you,
As a result of a review of the Inheritance Tax Dockets of Washington
County,the records indicate ~hat you are the representative of the
above estate now in a delinquent status.
According to Pennsylvania Inheritance Tax Directive #5 (revised 6-73)
Enforcement Program,we are obligated to notify the legal Representative
by a copy of our second notice to the Fiduciary or tax obligee.
However,we have been directed by Bureau Headquarters to extend you
this (10)6en day courtesy period,prior to our initial contact to
the Fiduciary.
The pUrPOse of the Inheritance Tax Enforcement Program is to insure
compliance with Section 701 et seq.of "the Inheritance and Estate
Tax act of 1961,and prior related acts,which require the filing
of Inheritance tax Returns and Estate Tax Returns and the payment
of taxes.
mjr/
John S.Walko,Revenue Agent
For:Peter J.McHale,Director
Bureau of County Collections
Make All Replies To:
Inheritance Tax Office
244 Washington Trust Building
Washington,Penna.15301
Phone No.228-2211
17 00
/1·C~
t;O.~yo
\
I
10 DAY NOTICE OF TAX DUE
".
..;rmfi\U~:IDcmx.~~
PENNSYLVANIA TRANSFER,INHERITANCE TAX
ATTY.JOSEPH C.,RALSTONTo '..
118 EAST LINCOLN AVENUE,McDONALD,PENNSYLVANIA ,15057..............................................................................................................................',.
ESTATE DATE OF
OF ~Q§,~.~P..!~.BM.@ DEATH Angus.t 18.,.1.91.0 .
Date County State
Appraised File ~.~.':'.~.Q.~~.7.File..........·J?3..~1.Q.~9..Q4 ..
Real Estate
Personal Property
Joint Accounts
Less Exemptions
816.62......................................................
....................................................................................................................................................................................................................
Less Debts and
Administration Expenses ,l ..
TAXABLE AMOUNT .......................Jr~§.!!.§.~..
TAX on @ ';7o ..
TAX on ~!§.!.§.~@ §.';70 4~O'O'.
Amount Previously Paid
TAX BALANCE
Interest from l.l.~18.~.7.1 to l.Q~.24.~.7.5 ..
...........§';70 on 4.~.l\.Q.Q ....-'
............................................................
............................4.9.0.9 .
.11 60...
BALANCE DUE COMMONW~ALTH §.Q..!..~Q ..
DISCOUNT (5';70)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
PAYABLE TO:
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
..···..·..·······..·~~X~6Pl ..···············..
Commonwealth of Pennsylvania.
CHIEF APPRAISER
:rhNTATIVE STATEMENT
PENNSYLVANIA TRANSFER.INHERITANCE TAX
:12 ~.Date:.
TO_:;<.~.•.~~.~dl.1Ld<£.L~~_..
.._._..~~~(f.._J~._:.__."Ld£.:.2'~~c:f.a<'...t.,_..
/#~~~~~4C-A-.ESTATE ~A;l{...~DATE OF -/f.~.
OF ~~~DEATH ~.C~·
Date.C?unty 3t?~/c/{.7 S~ate ~-3 -70 -'>::0 YAppraIsedFIleFIle .
Real Estate
Personal Property
Joint Accounts
Less Exemptions
$Z«(~.~.
ct(~~.i:..
I....................................................................................................................................................................................................................
Less Debts and
Administration Expenses .
TAXABLE AMOUNT c/c:..~...z......,s:;:J.~..
TAX on @ %.
TAX on ~~:4..~@ ~%~~7:.~.Q..
Amount Previously Paid
TAX BALANCE
............................................................
1/7°0-............................................................
Interest from /{~LJ.::.:2¢.(to Lt1...:.e?..0:z~.~..
....~..:....%on..............................................................................~C;0/l L.f.,,'..
BALANCE DUE COMMONW:f:ALTH ~g..:..~O..~.
DISCOUNT (50/0)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
PAYABl.E TO:
REGISTER OF WIl.l.S
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYl.VANIA
f"-F .C-4 .....del\l)~I\u~$
..I r.
~.-•#').....
RCC-39 (5-68l.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
'..
SUMMARY
Estate of~,--Jt-,=----,Q-,-ft~l)__--,~,--~.::..::O::-..=~_'"'_C-DATE 0 F DEATH g",/.70 FILE NO ..-GJ .10.'01./
(Last Name)(First Name)(Initial)T:J:L.:JJ.10 2...7
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of _
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".
Dated:_
INHERITANCE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of WiHs in and for 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 greater or lesser amount represents the sum
allowed as a deduction..
Dated:_
REGISTER OF WILLS
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 Fl
CLEAR VALUE OF ESTATE
Valuation of life estates or
VALUE AS REPORTED
I
VALUE AS APPRAISED VALUE AS REAPPRAISED
$I S
I
FOR USE OF REGISTER ONLY
Tax on $-----.......,~---4_:__2%
Taxon $~,~~jl ~
Tax on $5%
Tax on $10%
TUM$1ft
Exemptions *
Total Estate -1-__
TOTAL TAX
COMPUTATION OF TAX
$------,-,..-.-+-.c=--
$~'+J--L-~_+(JtJ"'---
$--------+--
$--------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
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%fro~
_____to $------
AMOUNT OF ESTATE TAX ASSESSED $-----L-
Estate tax paid $l-
BALANCE DUE $ -,_
Add interest at rate of 6%from
----Ito--$--r+.d~~~
TOTAL TAX BALANCE $---"""1~f-~-#--i'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
Administration !No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Deceased
Late of .
County of
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
•
"".~
';.
"
i,
COMMONWEALTH OF PENNSYLVANIA
DI;PARTMENT OF REVENUE
~
INHERITANCE TAX DIVISION
244 WASHINGTON TRUST BUILDING
WASHINGTO~.PENf\fSYLVANIA
November 28,1975
Pauline Navoski
102 North Avenue
Midway,Pennsylvania
Dear Mrs.Navoski:
15060
Re;Estate of Rosine Pierrard
Late of Washington County
File No.63-70-904
Date of Death:8-18-70
I
.We are returning your check No.9,in the amount of $60.60,the
check was issued on October 20,1975.
Mr.Marino,Register of Wills,requested we return this check
to you so that you may issueda new check for the proper amount
of tax due.
/mjr
EncL
Very truly yours,.d1~.L:
Frances Leo,.
Chief Appraiser II
No·E
_~_,_~__-,_-~._-__._-_-_._-- - ---~- - -_.-.----~....,----,..-..-~--~~c:___--.--
Ji~RC=C'4~(6a'74~)~~n:::I:~~~~:liiC~OtlIM~M·O!.riNISW~EmAxLT!DH:-=ODFm::mpEIiiiiN~N!D:S~YL;:V~Am!N~laA!llIr"!I~~~~::B:R:l~~~~I
DEPARTMENT OF REVENUE50062OFFICIALRECEIPT0PENNSYLVANIAINHERITANCE AND ESTATE TAX
,ONE HUNDRED FIFTy.reO and 09/100..........---------.--...-----...--------...•RECEIVED dollars
representing Pennsylvania Inheritance orPaulineNavookl...Paying On Ind.Liab.Estate Tax due from the following estate:From:--r-1Ul1
Address Box 426
Midwayt PelUloyl'vanU 15060
2%Tax on $$---------Ir.:.11
6%Tax on $---------$---------.Inl
File No.63-70-904 8-18-70DateofDeath --i 15%Taxon 816.62 122.49
$---------$---------01
$--------·If.11
Decomber 2,1975DateofPayment------------------i
RooiDQ PtonerdNameofDecedent -1
%Tax on $---------$---------11Il1
Estate Tax,Act of
May 7,1927 j
t1nohingtonCounty ----;
Remarks:
mjr/
;;'t
'..'
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
~~,s interest 1!':'1ij;..h
__%fr"l.m -:----------
to 'uate
t
122.49$---------
$--------IHI
29.60
$---------·1111
SEA L
NOTE:This Triplicate Receipt to be retained for\,~dit38,,:.~02.;.1
,'Arc:)152.09
TOTAL AMOUNT p,..'I==F.::;==r======If'l1
'Re:er,ed by IC{UJL~I if ((I(I
J
NOTE:In accepting the transfer inheritance tax an future estates,prior 'to the death of the life ;l(f-),.'-jJSignature)~../.ft~·...~tenant or tenant for years,as evidenced by this receipt,it is understood,that the Commonwealth shall .'!-../J tJ..,.1<.J /_./'A J
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the ~.1...-/V ~
life tenant or tenant for years whenever it appears that such additional tax may be legally due and--'----/--rr-----;(T=-i...,.tle-:)----,..'-:------/-4,.-'=--~.
collectible for any reason whatsoever..
""~"""""c:.__~,~_..-....~--.:~-....-....'_._r--r............-...I11.......d·••:................