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HomeMy WebLinkAboutOC1970-1108 - ESTATE OF KELLEYRcc-t 03 (2-64) COMMONWEALTli OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX DIVISION INHERITANCE TAX RETURN FOR INSOLVENT ESTATES ONLY OF RESIDENT DECEDENTS COUNTY OF WASHINGTON I This return must be completed in detail and filed in duplicate,with the Register of wills in the County where the decedent resided within one year after date of death,unless an extension is granted by the Secretary of Revenue. of the estate of James W.Kelley I,Rachel B.Kellev (Name) of R.D.3,WashingtCim t Pa.1530l_ (Address) Misc. being duly sworn according to law,deposes and says that91e is the surviving wife and informant (Exec.,Adm.,Legatee,etc.) late of Hopewell Township (City,Barough,or Township) deceased,and that the whole of the estafe of SQid decedent,who died on ----.:Oc=....!t~o~b~e~r~-:7~t~h~,~1~9~7!....0~·~_ (Dote) consisted of the assets listed below and that allowable debts and deductions exceeded the fair ma~ket value of the assets and XWi*IX X*dcrJa.No.1108 19 70 no Pennsylvania Transfer Inheritance Tax is due. ASSETS (Attach additianal sheets if necessary) Description of Asset Estimated Market Value Deportme/1t Valuation CAUTION (Do not writ.e in this space) Personalty 10 shares of Capital·steck of Kelley .Industries,Inc.@204--~---------------$2,040.00 2.O~O.O(jI' $2 040.00TOTALS 'J REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointeCllnheritcince,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 e~tem in the last column to the right.?<.1 If?~t<?L..,,(~o d / -T-?/In~Appraiser '1/.ate : DEBTS AND DEDUCTIONS Amount Amount Apprpved Nome of Payee Nature of Claim Claimed by Registcn Barnhill Funeral Home Funeral of J.W.Kelley $1,395.00 !,.J 9c5 06,- WidOW'S Exemption Now $1,500.00 I S-OtJ.00, , TOTALS 52.895.00 '::J r9s-.oo REPORT OF THE REGIST'ER 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 wher have set forth a greater or lesser amount in the last column to the right,W~ich great~r,or lesser amount represents the su al oW~d as a e~~~ Date of Approval:/f'71 .LI -=--:-_-_/~Il~-------_ Register of Wi lis ~)No.1108 IN:THE Year:zo.....- MATTER OF THE APPRAISEMENT "OF THE ESTATE OF James W...Kel1ev Deceased Late of Hopewell ,Township .- :t .~ --:..~~';-, f. .. County of Washington '.I 'tJ ~..;::=-,~,j-~ifCommonwejlth:'~f::BennSyll~ia •e/)'_'-:;._I --.r,_t,.J ~:z:-v-,1c:5 ;,-- --(fj.~.I.~jZ,t.~'.J ,- RERORT !AND Af?-8RAfSAL -I .:::;-_b'to.'1"'..-.:c:::0:.-_-I \......1..,-'-"TO '"g :::::S:~.-.............,.r-=;;i"1v""Or---!>cno ..... .Adam L.Sanders-B.A.Franks Aftorneys at Law RCC-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT Rachel B,Kelley-Informant IN YOUR REPLY PLEA.E REFER TO In Re:Esta te of J_am_e_s----.,.W:....:.:....-K_el......l......e~y~a..:../......k;!.../......a _ ________~W4a~s~b~j~n~gt~o~n__--__-------County -File No.63-70-1108 Dear ~~s.Kelley, You are hereby notified that the~~~o~r~l~·g~ln~·~a~l~--------------- appraisement in the estate of J~am~e~s~·~~l~.......K~e~ll~e~y~__ has been filed in the office of the Register of Wills qf Washington County on Januarv 8 ,19..1J-.Said appraisement reflects the following valuations: Re alEstate __--'-~:::--:~:::--:~----- Personal Property 2~,~0~4~0~.~0~0 _ Transfers ,......._ Tota1 --.----f2:..,;1W.0!=!4.""'0~.~OO~_ 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. Date .-":..Ja::::n:.:.u:::a:::r:..."jy:...-....::8::...z,~1:.!9..!..7::::1 _Signed Title ESTATE INSOLVENT DATE OF DEAT H:October 7,1970 Note:~This is not a bill. W.R.CH.l\.NEY ,CHIEF APPRAISER RCC-39 (5-681 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of Kelley (Last Name) James (First Name) w.a/k/a (Initial) DATE OF DEATH 10-7-70 FILE NO.63-70-1108 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of ~1Jashington 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". wR~'A-v~INHERITANCETAXA PPRAfsER 1-8-71Dated:--='----'----'--=--------- REPORT OF THE REGISTER OF WILLS REGISTER OF WILLS Dated:_-=1;.;..-_8_-....:..7_1 _ I,the undersigned duly elected Register of Wills in and for VJashington 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 grea er or lesser amount represents the sum allowed as a deduction. VALUE AS REAPPRAISED $-------+--2,040 00 2.01J.0 00 2.895 00 Insolventte $ 2.040 00 :;>01J.0 00 2.89S 00 Esta VALUE AS REPORTED VALUE AS APPRAISED $ CLEAR VALUE OF ESTATE 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) Valuation of life estates or annuities.. . . . . . . . . . . . . . . . . .$t= ------1 ESTATE TAX ASSESSMENTS $---..I.-t= FOR USE OF REGISTER ONLY Tax on $----------f--2% Tax on $@ Tax on $5% Tuoo$10% Tax on $15% fu~ptioos • Total Estate --4-__ TOTAL TAX COMPUTAnON OF TAX $-------t-- $-------t-- $-------t-- $-------t-- $--------4-- $---1.__ (*)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 ::::::::~:=l==== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from _____to $-------1 AMOUNT OF ESTATE TAX ASSESSED $----_L- Estate tax paid $l- BALANCE DUE $---lL- Add interest at rate of 6%from t= -------l:to-----$-----~, TOTAL TAX BALANCE $-------1 PAID $-J FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same,should be noted below,with short explanation. Will f No....Administration ...' IN THE; MATT~R OF TH~APPRAISEMENT OF 'P!!' ESTATE Of JAlvlES W.KELLEY peeeased L~te of WASHINGTON. County of.i'lASHINGTON Commpl)wea!th pf Perflsylyapia REPORT A-NQ i\.PPRAI~~~ y ) ; -- - , Fonn RCC-2. DATE .........J.@.1J.?:ry....$"'.....J.97.+....................COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF itEVENUE RESIDENT INHERITANCE TAX ....y.!.?~.:?.h.~~t.9..l}.............................COUNTYBUREAUOFCOUNTYCOLLECTIONS .......... HARRISBURG.PENNA.J7127 APPRAISEMENT FILE NO..........?.?..:.?.?..:;!;~2.?.....'.....:.:......._............... Whereas,...................................~g.m~.§....~r.~...)~~.g.~y .......~.1.~!~.....................................late of ..............y.\!.~~.h.~~g~.~~.......................................................... in the County of .............................................Wa.g.hingt.Qn........................................................Commonwealth of Pennsylvania,having died on the .................................s..~y.~~~.~.......................................day of ...............O'~t.9.Q~T.......................................19...79..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,'Id .R.CHANEY 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 Appraisement •Description of Asset Values Made for Inheritance rax Purpo..s $ p1<:RSmJAT· 10 shares of Canital stock of Kellev Industries.Inc.@204--------2,040 00 total 2,OL.0 00 ESTATE..I~SOLVENT, "". , ',' .. n". ,........,:..:.... i·" .,.. "',''..., .... fonn~;~fhbl:'::::;':'Wlll1l~~'~~o~~~~=~~iS?~d>~ Appraiser .................................................................................................................................................................. ...............~.~.~t.r~~t)..................................,Penna.(Post Oftlee)• 1iM3.HJNQTQN ...County \ RESIDENT INHERITANCE TAX APPRAISEMENT Estate of JA}lE$.J'I:•..KELLEy.... Deceased. Late of '\J\[ASHING.To.N... Date of Death,;J"Q~7.":':7.Q :.. Appraisemeilt Docket Vol.,.. Page,No ~3.::::7.Q:-.+.J.:Q.$.. Filed in Register's Office,<!.~.~E?19 7.+. Amount oj tax due,$.. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abo,ut Appraisement, Appeal jYom Appraisement,. 'Entered and charged,,. ,. .. 1 II ," IN THE ORPHANS"C<XJRT OF WASHINGTON COUNTY,PENNSYLVANIA In Re:Estate of: James W.Kelley,a/k/a J.W.Kelley, Deceased )··)··) No.,I (){of 1970 PETITION FOR DISTRIBUTION TO THE HONORABLE,TIlE JUDGE OF SAID COURT: The Petition of Rache,l~~B.Kelley,respectfully represents: 1.She is the widow of James W.Kelley,who died October 7,1970,intestate.Decedent left as his sole heirs at law,his widow,Rachel::B.Kelley,and seven children,namely, James W.Kelley,Jr.,Florence K.Coulter,Betty K.Long,Lt.COl. Donald E.Kelley,Alice K.Scott,Frederick H.Kelley,and Edward E.Kelley.All are sui jur~s and self-supporting. J 2.That decedent resided at R.D.3,Washington, Pennsylvania. 3.That no Letters'of Administration or Letters Testa- mentary have been taken out in decedent's estate,and no applica- tion for Letters has been made. 4.That decedent was survived by bis widow and seven children,all listed above,and no other heirs at law. 5.That estate of decedent consisted entirely of 10 share; of the capital stock of Kelley Industries,Inc.,value $204.per share,total value $2,040.00. 6.That the funeral bill of the deceased in the amount of $1395.00,has been paid to the Barnhill Funeral Home by your Petitioner.There are no other unpaid bills. \ .,;1 7.That the total value of decedent's estate is less than $5,000.00. 8.That your Petitioner resides at R.D.3,Washington, Penna. 9.That your Petitioner:il entitled to her widow's ex- emption of $1,000.00,in cash,plus $1,395.00 reimbursement for having paid the funeral bill of the deceased,total $2,395.00. 10.That the widow will pay the Attorney fee and costs connected with this Petition. WHERE~RE,your Petitioner,Rachel:,B.Kelley,respectfully prays that the 10 shares of the capital:.stock of Kelley Industries Inc.,valued at $2,040.,be awarded to her under the Small Estates Act,as amended,and as her widow's exemption. AND YOUR PETITIONER WILL EVER PRAY,~tc.,. Attorney for Petitioner •(•< STATE OF PENNSYLVANIA ••".to COUNTY OF WASHINGtoN ).. ) .~SS:' Personally appeared before me,a notary public,Rachel B. Kelley,who,being duly sworn according to law,deposes and says • that'the facts set forth in the foregoing Petition are true and correct. WITNESS my hand and seal this /2 ~day of November,1970. Sworn to and subscribed before me this ""0 4'day of November,1976~ Notary Public Washington,Washington County,Penna. IN THE ORPHANS'COORT OF WASHINGTON OOUNTY,PENNSYLVANIA In Re:Estate of: James W.Kelley,a/kla J.W.Kelley, Deceased ) •. ) : ) ./.' No./I t)g of 1970; AND NCM this, ORDER'OF roURT -(;;f.../3 -day of November,1970,the within Peti-, ( tion for Distribution under the Small Estates Act,having been pre. sented and read by the Court,the Prayer of the Petition is grantee ,. andit"~is hereby,'ordered and Decreed,that the 10 shares of Capital stock of Kelley Industries,Inc.,valued at $2,040.,is hereby awarded,a~d'di~ected to be transferred to Rachel B.Kelley (being her widow's ~xemption of $1000.00,plus reimbursement for the funeral bill paid by herh under the applicable Penna.Statute. This Order shall be sufficient authority for the transfer of said 10 shares of stock to her as aforesaid. By The Court \fSe~ \