HomeMy WebLinkAboutOC1970-1045 - ESTATE OF BOYDI
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J.R.WELDIN CO.
PlTTSBURGH.PA.
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Of:ct~~~:~~~~~"":::~~~i;.r:~~~~~~;~:~t ,~~"O;:,:::'di:n,::~::~y~:~
j'orrn/following,hereby revoking any will or wills heretofore n~ade by me;-
.FIRST:I direct all rny just debts and fwwral e.~pen.ses be fu,lly paid and
.satisfied,'as soon as conveniently nuiy be,alter my decease.
---,.---.,~~.'.,...-,..-.-,.----~--,....-."...-....-..~---..-........,.........------~......-,-·-"'--'-·r·~-.----
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.AND I do hereby ~ake,constitlf>te and appoint..~..U~~:..
to be the Execut/l1.A.A of this ~y Last Will and Testament,..
.'._•••_••,•••_•.•__.•...._•..•.....•••.•••..••__....·_············_······_.···._••••~•.••.•.u._.........•....•__...•..••...••..••.•:•.••..••.............................••.•..._.••..._•....•................••...••••..•.•........................•.....
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tesmt 3Ju Bi~:::e:.~z:r:~:.~::::z~=~:::::,~:~:~::~
Lj-r:A /],JA7.,AT..the +.,day of ~.~~*:':.~~n the year of our
Lord one thousand nine hundred r;;9 .
~/~&4.l3p.£~
Sitned,sealed,published and declared by the above na7ned .
................................................................................................................as and for Last Will and Testan~ent
in the presence of us,who have hereunto subscribed our names at ...request as .
witness thereto,in the presence of the said testat ,and of each other.
".....-.
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Fo"mN~,RCC-62 (6~70),THIs FORM REQuiRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 16'19lC'J,":C;
EFFEC'I'IVE .JANUARY 1.1962.(FILE IN DUPUCATE WITH COPY OF WILL ATTACHED)
~
-OFFICE OF THE REGISTER OF WILLS
County of WASHDTGTDN .
. . . . . • .IDLURE,1).ELDER.ERRETT.', , ...of BickoJ;Y:,..PeIlIlsorl.v.ania .
(Name)(Addrese)
being duly ~_W9..:~AL.according to law,deposes and says that he is the Ez_e_cut.r.ix.. _
(Exec.,Adm"Legatee.Etc.)
of the estate of_._~X_.M:ili__rJJ.J.?Jw:L;e.9IQ ~~/<;l,,---..whose last residence was ~O_9-__Qla.rk_..s.treet . . _MAY ELDER BOYD (No.)(Street)
_E.ast__Bethlebew.__TQ:wn~hiI>..._.deceased,and that the whole of the estate of said decedent,who died _.F.e.b.ma.rY.--2$,.--1;)70.
(CitY,Borough or Township)(DaYe)
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
Real Estate Estimated
Value
recorded in Plan BookcaJ.led "Wil iamstown"
st 20
Personal Property
/.'
/
--------------------'------------------..,.---1-------'\".
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 is registered.x
~~_.~,~~._-~-~~.,..,..,.-~.......----------------------------------------11IIJointlyHeldPropertyEstimated.•Value
----------------------------------------+-------
Transfers within TWO YEARS Prior to Death
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 ihe following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
NONE
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
BENEFICIARIES
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(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 orotherwise,in estate.)are involved,set OR NO,AT DEATH OF IN ESTATE
forth this fact.)DECEDENT
Wi ll:!n,""Rn'tTt1 ~..YOl:!v
OJ axksville .....~
Milt1'N>t1 1i!lrlo....~.....-,.Yo0.
T-T;-,-~....,,1"l;"
v
.~.~.~.....(Executor-~.
RESIDEN~DECE;DENT DEBTS AND DEDUCTIONS CLAIMED
NOTE~List first five items in the spaces so provided,observe notations thereon,and instructions.
~DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN
HEGISTER ONLY
Frank Burkus Funeral Home Funeral expenses paid $1.186 00 $
~.r;,"''''.....'R",~Family exemption (will not be allowed unlessvdecedentdiedresidingwithaspouseorchildren.),t:'()f\.no /OOo.cr{)
Administration Expenses •
T~...I'\'"r."R"'.....o Counsel fees •t:'f\Inn~
Fiduciary commission •
OTHER DEBTS AND CLAIMS
(•)See Note below -
Washington Hospital Services 40 00
Waynesburg Hospital Services 44 00
Dr.Huffman,Jones,&Hasz Services 92 00
Dr.Harshman Services 140 00
Ambulance &Chair Service Ambulance 40 00
Dr.Bernard Beman SerVices 61 00
Dr.B.Lubic Services 50 00
Mae Herceg Notary Fees 2 00
1970 School,County &Road TaxE s
I
152 33
I
Total '3,357 33 ')r7 'S3
Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission or debt is greater
or less than the estimated amount claimed and allowed.
..0/~Subscnbed and sworn to before me thIS .
.....................~.Jay of March ,Hfl ..
......~~.2~e~.
Notary Public.Washington.w-as~CI.
My Commission Expires June 28 J9711 .
(Street Number)
...lIickp.J;'Y'.,..1'f3.m:L~.Yl:v:cw.;i.a .
(City OT Town and State)
Having been duly liwom accord·ing to law,I do hereby certify that the above appraisement is made in conformity with law on this
,'.:.::g,..,/").n.~7/••••.••......•...~....•.,~l.-~~•.day of ~.(J ,19.....-C\
~-.:-~==~-;:y:~.....~.~.....:......
:."......:-,Appraiser
'In·the 'event tlUi-t any future intel'est in this estate is transfeITed in possession or enjoyment to collateraJ heirs of the decedent after the
expil'ation of an)'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.
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for W.County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amounts claimed by deponent e cept as t those items where a greater or lesser amount
is set fortq in the last column to the right in said schedule above,which greater or Ie.ser.(mo~nt epresents the s..urn allowed as a deduction.
Dated:S.:~Q.-:.7.f........................~.LG.~.~.
.Regis~r of Wills
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Form No.RCC-62 (6-70)
Will .IAdmin.stration ,iNo.. . . . . . . . . .Year .....,-.\
I"j ;
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.-•J:=
C~
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IN THE
.MATTER OF THE APPRAISEMENT
.OF THE
ESTATE OF
MARY ANN ELDER BOYD a/k/a
.........l.f.AX .~:r.:plml.;B.Q-m .-•.
Deceased
Late of .EaSt .Beth1ehem .Townshi.Il:E:.....
__~~it
-<-:;-)-~rrJ ;:::::WashiI}-gton .~~County of ..G.<.c:.'.~.....->-•••'"'0'•••••••:r:-(f)-n-7~_~~:~~_~=:u ;-'"~~~
Commonwe~!~h~of;Pennsyl!"r-nhi 't
~i il":~:~~.~;:;;
c"")."~__:::-;-:REP9R:'f.~fiD AP..PRAISAL
..j
:V~O-'"0'
JAMES C.BANE,ESQ.
307 Washington Trust Building
Washington,PennsylVaJ.ia 15301
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R CC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
Mildred Elder Errett
(Executor~
i·
IN YOUR REPLY PLEA8E
REFER TO
J
In Re:Estate 0 f ;:;:M.::.:;ary::...sz.........:.A.::.nn==-.:::E:::.ld;::.e:::..:r:...-=B~o:.z.y~d'--~a~/..=.k~/~a~'_
______v~Va~s~h~i~n~g~t~on~county -File No.63-70-1045
Dear Mrs.Errett,
You are hereby notified that the original
appraisement in the estate of Mary Ann Elder Bqyd
has been filed in the office of the Register of Wills qf Washington
County on May 20 ,19~1.Said appraisement reflects the
following valuations:
Real Estate 3,500,00
Personal Property __
Transfer s -.",---=~~---------
Total 3,500.00
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 one year 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.
Dat e __---=-=!>i~a'..).y__=o;20~,J_.__I1-'91.+7...Ll _
DATE OF DEATH:February 25,1970
Note:This is not a bill.
Signed
Title
RCC;.39 (5-68)
i
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of-=-B.:::.oyoL:d=---:..:Ma~r::..ly'____.::::A:..!...__~a~/..Ek!:L/~a__DATE OF DEATH 2'-25-70
(Last Name)(First Name)(Initial)
FILE NO.63-70-1045
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".
Dated,May 20,1971 ~~u ~w\
iNHRITANCE TAX APPRASERV'
VALUE AS REAPPRAISED
$-------+--
EGISTER OF WILLS
1.S00 00
3,500 00
'i.'i'i7 'i'i
142 67
VALUE AS APPRAISED
$
142 67
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
Dated:__...:.;M:::a,,-y-..,;2.:.;0:...z,~1.!-97.!..:1=--_
REPORT OF THE REGISTER OF WILLS
Washin~onI,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 bYJi eponent,excep s to those items where a greater or
lesser amount is set forth in the last column to the right in ScheduI1"F",w ·ch greate or lesser amount represents the sum
allowed as a deduction.\
\
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $-1--..,_2%
Tax on $....I.l~}""_?+__:6~)7L-6%
Tax on $---------1--5%Tax on $-1__10%
Tax on $15%
Exemptions *
Total Estate -1-__
TOTAL TAX
COMPUTATION OF TAX
$-------::--+-::-r-
$--:::8-+....t.5:=--6
$--------+---
$--------+---
$---,-----+--
$.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 $t=
Add interest at rate of 6%from
to ------1C$---.AMOUNT OF ESTATE TAX ASSESSED $
Estate tax paid $I
BALANCE DUE $....JL-
Add interest at::te of 6%from $-------It=
TOTAL TAX BALANCE $-----......,.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 t No .
IN THE
Year .
...
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF .
MAAY .ANN ELDER.BOYD ..
Deceased
Late of CLARKSVILLE........
County of ..viAS){lNG'l'ON ..
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
,.
"
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Fonn RCC-2.,
DEMlRTMENT OF REVENUE
Btf&EAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.1712 7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ~y.?q.?~~n~,.., .
COUNTY Washingt..Qu .
FILE NO...9..3..::7.9::.194.5...
,.,/ /Whereas,,Ma.ry.Ann ~lde.r.B.Qyd.a.ds;/...q,late of ,g.+.~~~y.~.+.:)"E3...
in the County of Wa.~.b.in.gt.Qn Commonwealth of Pennsylvania,having died on
25th F b 70the...............................................,...............................................day of ......................:.~....~.1J.:~y..............................19...........,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,ALFRED TOSI 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 Purposes
$
REALTY:
See copy attached to appraisement 3,500 00
I
I
--
II
I
I
I
Having been duly swo.rn according to law,I do hereby certify that the above appraisement is made in con-
fonnity with law on this-2QA.JV day Of~~~~:
App lser
.............................................................................................,....................................................................
(Number and Street)..............................................W.~....................,Penna.
.v.IA.SHINGTO.N ...H...H.County
...,.
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
·H HH..H..H.HHJ1MtIHANN.HJgJ.J.:E;11,J3.9XP.H HH H
Deceased.
Late of
CLARKSVILLE H H H HH..H H
Date of Death,HHHHHHHHHHHH.2~2.5~?Q.HH H.HH..HH ..
Appraiselnellt Docket Vol.,J..K'..H H .
Page,/a.~t..No §?=79~~94.?.H ..
Filed in Register's Office,H ~.!.H..~g 19H.?~.
Amount of tax due,$H.H .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,HH H ..
Wrote abo.ut Appraisement,
Appeal f,.o-m Appraisement,.H..H :..
Entered and charged,H H H .
I
,
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
July 6,1971
Russell Marino
Register of Wills
washington county Courhouse
Washington,Pennsylvania 15301
Re:Estate of Mary A.Boyd
File No.63-70-1045
County of Washington
Dear Mr.Marino:
Enclosed is a copy of a Protest filed in the above
decedent's estate.
On July 2,1971,Joseph F.Shamay,Assistant Director
for Taxation,of this Bureau,advised Mildred Elder Errett that
the Protest has been Sustained.
Accordingly,you are aurthorized to amend the record
of this estate to conform therewith.
Very truly yours,
«~~"..~;
Robert L.Schrift,cting Chief
Inheritance Tax Division
J
,,.
,...........,....
For:Peter Capataides,Director
Bureau of County Collections
MUth'ed Elder ixTett
Hiokory•Penn$71vailU.·'15340
'Re:.'Est.t.of Mar;y A~''BoYd
'Ue No ..63-7Q...104S
C:ounty o!'Wuh1ngton ",
The Inheritance Tax Protest Board of'the PennSylvania
Departln$nt of Revenue _t on the 25th.dq¢f June.1971,and
-eo1'1sid.red the Protoat fUed in the'above deee<ktnt to $~tate..
Th.d$ois1on of the Bo~d'f611owa:'.
The Protest £11$4 in tbtl aboVe estate b1 the OOOlmOJ1'-o
wealth of ~.1Wlylvan1e.Qn May 26."J,,971..1~hereby 6usta1nod.·
doseph F.·Sh~.
A88 ft.D11''t'H1"toJ:!!for tatat10n
1or;Peter Capo.tald.$a~nb'tJctror,,
Bureau of Oount.y Colleotione
.,
KPN:JFS/ms
c .c"-Mrs.Frances Leo
Chief Appraiser
c .c •Russell Marino
Register of Wills
-,
Gentlemen:
Re:Esta.te of Na.ry A.Boyd
File No.63-70-1045
County of Washington
.'_o.~"
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..
Pursuant to the provisions of Section 1001 (1)of the Inheritance
and Estate Tax Act ,of 1961,a PROTEST is filed against the action of the
Register of vli11s of vmshington COtmty on lily 20,1971,allowing the $1,500.00
familJr exemption claimed on the Stcl.tem€mt ,.of Debts and Deductions filed inthesubjectestate.
Protestant contends that the sum of $1,500.00 cla:iJned as the family
exemption is :iJnproper since the $1,500.00 allowance can only be cla:iJned in
estates where the decedent,'died on or after Hay 5,1970;$1,000.00 being the
max:iJnum amount claimable and allowable in accordance with the Statute in effect
at the time of this decedent's death,February 25,1970.
Accordingly,it'is the Protestantls';position that the family exemp-
tion'be reduced from$1,50Q.OO to $1,000.00 in the instant case.i ..
Very truly yours,
£4//~~
Robert L.Schrift,Acting Chief
Inheritance Tax Division
FOR:Peter Capataides,Director
Bureau of County Collections
RIS :ffi/cag ,,~.~~
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Mr.Rus'sell Na.rino,Register 'of WillsHonor~l:?ieVinceIitDopko,Deputy Attorney Gene:ral
Mildred Elder Errett ;
Hickory,Pennsylva~a 15340
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"
·Q 0
L26313
1,50 0 lH~
200.CO
4 2.~9
81.1-3
50.90
7 (}.O,
20.09
2.91
50.00
6'.68
5635
1120
6.49
2a.Of)
25.1:>0
146951
O'f-{).00
T
...1..'."
1 7 0 0 0 0
1 7 0 0 0 0 s
3 7 4 0 4 0
8 8 6 ?9-....
6 '4 2 6 6 9 s '-,..J ,
3 4 6 9 s 1 -
2 8 5 7 1 8 ...t._
"'I·"
~.'...~·l"
...
.00 T
1,186.00
1500.00
50.00
40.00
44.00
92.00
140.00
40.00
611)0
50.00
,2.00
15233
135133 1
3,500.00 ---
.3,35733-
142£7T
.0 ()T
Inherite.nee f4x'P.rotest Board
~u ot countl Collections
Dopartmont 0:~venue
H!url.4burS.~1van1&
Ret Esta'te of ~t7 A.~
P'11o 10.63-1Oe-104~
Count7 ct was~
J?{-//;L,-F
~t L Sclritt..Aotloa Cb1ef
~ita.neQ '1a1:.D11'1e1on
pmh Peter cajatA1de&,~tor
Bureau ,0;('County ~ct.1011lt
1'ureU9nt w the p:rcrdd.<tt¥:s of 8eoUon 1001(1)of ~IMerltaMe
and .tA~~Act of 1961;a mOTES':is ti.1tdnga1riat thf)f.\ction of theReg1tJ~at 1f11le of tIi.sh1ngton Counq <m JbV Z)l 1911J allovi»g the $1.500.00
tami:b"~1on c~em thG8ta~nt ottlebW Jal ~t1orJ:J tiled in
the aubjGct (;l$tQ.te.
Prot.eataxlt conteaitJ that theeum Of $1,'00.00 e'a~~ae.the faxn.1J¥~1on is ~.ldnce the $1,500.00 ~$·Mn ~be cJA1mad 1h
$St4tes ~the 4eeed~t d1ed en or·~'.l!a7 ;~1ms $1.000.00 being the
~~~ble anda3.lowable .1a a~witb the Statute in effect
at the.t1m&ot th1.e dec~fB death"FebttllU'725i .1970-
~Aeegrd1~.it 18 th$P.rQtO$tant'a poa1t1m that the:f'arllU7 ~ticn be ~ea~t'Qln$1,500.00 to $1.000.00 1n the iDstant CO$O•."'--l •.,
n:~o<....:.......,0:c.-)
Wdtvcaa
~'!-tr.~eJll1.Ar'1not ~tel-of 1fU1e
cet Hon~b1e Vi.rleent J'Jopko,DeputJ Att<>1.11q .~
ect H:Udr«t ~Er1'ett
niolto17~PeMtflVania 15340
r=~
RCC·822
COMMONWEA.LTH OF PENNSYLV~NIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PA.17127 PENNSYLVANIA
fl/w fJJianuewlZial fJJtde
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]OIr.Russell I'1arino
Register of Wills
'V/ashington County Court House
Washington,Pennsylvania 15301
PENNSYLVANIA
fJlze ~9J1aI6
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PA_17127
,__=_w .-
COMMONWEALTH OF 'ENNSn.VAN""...."••.."..,.,.,
DEPARTMENT OF REVENUE 'I
Russell Marino,
Register of Wills
Washington County Court House
Washington,Pennsylvania 15301