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Home My WebLink AboutOC1970-1111 - ESTATE OF CERNERCC-81 (2-64) COMMONWEALTH OF PENNSYL VAN IA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT Anna Cerne-Joint Tenant r) IN YOUR REPLY PLEA8E REFER TO ( In Re:Estate 0 f J:..;o::.;s::..e::..pt::h:.:.-C::..e::.:r~n;:.:e=---,-_ ___--!:.·~il!s;la....si.IJb.J.jJJ.ng±~.QUJnu--COUllty - FHe No.63-70-1111 Dear Miss Cerne, You are hereby notified that the o_r_i~g~i_n_a_1 __ appraisement in the estate of ~J~o~s~e~p~h~C~e"r~n~e~----------------------- has been filed in the office of the Register of Wills qf Washington County on November 19 ,19-20.Said appraisement reflects the following valuations: Re alEst ate __--'---,.__~------- Personal Property ~1~2~2~6~7~.~6~5~_ Transfers -::----,_...,....._ Total -,-:1::.;2!..::2:.:::6:..L7.!.,.6~5~_ 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 __-=1~lO:=-o!..l..c.9-=-7wO.!...-_ Title ESTATE INSOLVENT DATE OF DEATH:June 26,1970 Note:This is not a bill. W.li..CHANEY, j RCC-I03 (2-64l. COMMONWEALTH OF PENNSYLVANIA DEPARTME~T OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX DIVISION INHERITANCE TAX RETURN FOR INSOLVENT ESTATES ONLY OF RESIDENT DECEDENTS COUNTY OF_-=.W=a=s=h=i=n:.;;J.g..:.t=on~__ This return must be completed In detail and flIed In duplicate,with the Register of Wills in the County where the decedent resided within one year after date of death,un less an extenslon Is granted by the Secretary of Revenue. Will d Anna cerne of R.D.#1,Box 26,SceneryHi11,A mn.No.19 I,---;~-.---------- (Name)(Address)Penna. Misc. being duly sworn according to law,deposes and says that he is the----""s~u~r'_v~iv~i~n~g::_..J.j~o~i=:n~t~~t~e"-!n~a~n~t':_-------- !Exec.,Aqm1 L,.gatee,etc.)h' of the estate of __J:_O_s_e.....p'-h_C-'--'-e_r_n_e late of North Beth enem Towns ~p (City,Barquy'qr Township) deceased,and that the whole of the estafe of s<Jid decedent,who died on_-=-J-=U::.n:.:e=--=2-=6...!!,:::--==:9=--.:..7--=O~_ (Date) consisted Qf the..assets listed below and that allowable debts and deductions exceeded the fair ma~ket value of the assets and .".. '. no PennsylvanIa·T~:al1:.ifer Inheritance Tax is due. Sworn ani:!subsC'i'ibe'&before me~_.'.~:. (Signature) ASSETS (Attach additiqnal sheets if necessary) Description of Asset (Title) Estimated Market Value Departm'ent Valuation CAUTION(Da not write in this space) First Federal Savings &Loan Association of Washington,Pa. Account No.13438,balance as of June 3, 1970,$2,535.31,Account opened December 8,1961,~of which is subject to a tax in the amount of••••••••••••••••••••••••••$1,267.65 TOTALS $1,267.65 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointeCllnheritance 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 rval'les set forth opposite eachhd:em in the last column to the right.J -,ro.VA A ~,L--U.IV.~~I Dated:i\\- \'1 -?0 Inheritance Tax A~pra iser v Name of Payee DEBTS AND DEDUCTIONS Nature of Claim Amount Claimed Amount Approved by Register Greenlee Funeral Home Burial Expenses $1,515.50 TOTALS $1,515.50 REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for the above County,do respectfully report that I have allowed deductions in the amounts set forth in the above schedule as claimed,except where I have set forth a greater or lesser amount In the I...column 'o.he ';gh.,which g'eo'"0'Ie,...omoun''ep,e,en"the '"~tIOp;?~, Date of Approval:.\\-I q -7 b //1~ Register of Wills ~.::-.OF THE _":~hr;;~C'·Z en ~~"_:r:-I.;);:1 ATE OF . :;;CI?(~;1~~r"-'-- ;,'r<),$;E.PH CE~E ~'_' No.Year__ IN THE Will ) ..Adr:ninistration,I .',:.'( :-'"1 ~..- \::\...1;0,'::':':JA:r-fER OF THE APPRAISEMENT '-;,.!/.:.c ,.'"'",,-:,..,,.rOo .......",a'\"..~'"'>,.../,rf'),f • ,...'~""~C ...,,\~\' "'I"p,l\" <~:-..1;:~__,~~;.¢;0 I Deceased :.i:~~__f Q o .,."'.:t:::;,.... o ~:::=:::::•__.--,..1 Late of ~~Ria BEmLEHEM TWP. ,(j) e..v County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL: ~' J.D.Costa,Esq. .,.... \ '.. RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of CERNE (Last Name) JOSEPH (First Name) DATE OF DEATH (Initial) 6-26-70 FILE NO.63-70-1111 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of~\:-.Na:-.s:.:h:.:;ll1g=·~t=--o:.:n:.::...._ 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:__1_1_-_1_9_-_70 _ REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for Washington 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.~.~~/7L /.4-:.4 ... Dated:11-19-70 _/h"V ~~U REGISTER OF WILLS VALUE AS REAPPRAISED $-------+-- ATE INSOLVENT $l,~b'{bj 1 267 65 1,515 50 EST VALUE AS REPORTED VALUE AS APPRAISED $---........-h-~- 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 FOR USE OF REGISTER ONLY Tax on $-----------1-- Tax on $-----------1--. Tax on $-----------1-- Tax on $-----------1-- Tax on $-----------1-- Exemptions========t===Total Estate --1-__ TOTAL TAX 2% 6% 5% 10% 15% * COMPUTATION OF TAX $--------1-- $--------1-- $---------+-- $---------+-- $---------+-- $--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 BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from _____to $------. AMOUNT OF ESTATE TAX ASSESSED $--~-----1L- Estate tax paid $----lL- BALANCE DUE $1_ Add interest at rate of 6%from ------1to-----$------l=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 !No. IN THE Year . -"~--- MATTER OF THE APPRAISEMENT OF THE ESTATE OF JOSEPH CERNE Deceased Late of .SCENERY HILL County of \,JASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL Fonr.'RCC-2 DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ~9..Y~~~~.9..1.~.?7..?. COUNTY Xl.~.~?~~~.?~~. FILE NO ??:?.~.g.~~. •. 'NORTHBE'l'HLEHEH .'l'OvJNSHIPWhereas,J..QQ.~.p..h:Q.~.r.n!?late of . in the County of J~9.:~h~;;.'!?gD.-Commonwealth of Pennsylvania,having died on 26th June 70 .the day of 19 ,seIzed and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,.w.~.R..~..Q.HA..E~,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. Description of Asset PERSONAL: Unit Values $ Appraisement Made for InheritanceTaxPurposes See copy attached to appraisement ESTATE INSOLVENT Total 1,267 1,267 o. oto 65 65 Having been duly sworn according to law,I do hereby cert·that the above appraisement is made in con- formity with law on this l 9..~.day of ~~Dp'~.--'=;19~. ..............41..,£:.._,-.<7 ..···..·A~·~~i·~~;.. .........../;J~7")Penna. ~vASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ..........J.QS.EPH.G.~... Deceased. Late of S.CENERy HILL . Date of Death,6.~2.6~.7Q . Appraisemeilt Docket Vol ....;?7'.OJ •••••••••••••••••••••••••••••••••••••••••••••••••••••• Page,/I.Z-:::...:!.No §?:.??:~~~ Filed in Register's Office,:t'J:c:>y.J.9.19.7.9... Amount of tax due,$.,.. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra.isement, Appeal j,.om Appraisement,. 'Entered and charged,.. I• • /' j :i:i i ! ..,'~}~-".-co;,i3~~~f1VED 63~70 ~III/.V' ,COMMONWEALTH OF PE.NNSYLVANIAUNJY cot,u/lt, rDEPARTM,ENT OF REVENUE J ..'~17.1@.N'S~ . .HARRiSBURG '.lJllB I ,'.'' ..54:fH "lD ." NOTE:.TO BE SUBMITTED IN TRIPLICATE ." ".'.... Pennsylvania Department of Revenue BvrQQv of COIJrity Collorotion$ 26 S.4th Street Harrisburg,Pennsylvania ,', ..... Dear Sir: Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: ... \\\ '\. NAME OF REPORTll'lG First F~dera1 Savings and Loan Association of WashingtonFINANC!AL INSTITUTION ---,._ ADDRESS 77 South Main Street Washington,Pa.~5301 ACCOUNT NO.OF JOINT, TRUST OR INVESTMENT DEPOSIT__S_-_1_3_4_38 ----- NAMES ON ACCOUNTORINVESTMENT Joseph Cerne or Anna Cerne ......... ~~-,DECEASED JOINT DEPOSiTOR, TRUSTEE OR INVESTOR -J-o-Se-p-h.....C-e-'rn_e_..:::-._ ADDRESS __·_R_...D~._#~1_-S-ce-n-e...;.r;y.::....-H-i-l-1.t..,_P_a..;,.9 _ DAT::OF DEATH June ,26,1970 SURVIVING DEPOSiTOR, BEN EFICIARY OR INVESTOR _...::.A::.:;n:.:,:n.:::.a....;:C;;.::e::::.r~ne:::.-_ ADDRESS __'-_R_.D_._#_1--,-_Wxs:_1ri:x~·--S-c-e-n-ery-,,--H-i1-1....z-Pa-.,,---------_ RELATlm~SHIPTO DECEDENT Daughter----...;;.--------------DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED Dec.6,]961 BALANCE,INCLUDING INTEREST .DUE,AT DATE Or:DEATH $$;...2_5_6...;6.;...8_4_'.-;.._ j;01 fJ c/~ 77;60 ~,1j"-76 :3.f.i-- S~Ignature -.TITLE TO:_--=D::::S=-~~.;:=::::""=""==:"';""_'_ANN~_A.....:C:..:.-ER=NE:..:.-t'_ R~D.~J. ......~~... OFFICIAL NOTICE OF INHERITANCE TAX ,".APPRAISEMENT ~N'D ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION Date:AU&U....:=-._st__4..:.:.,_1_9....:...7_0 _ County Wi_as_hi_""_n.:::gt_Oll_"_ 15022SCENERYHILL,PEIDISYLVAUIA---- RCC-134 (8-65) ';:1 COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable and t~e liability for the payment of the inheritance tax due is imposed upon you,as transferee. \Th~property on which tax is hereby ass.essed consists of:Jtt',Bank Account S ....13438,held in the FIllST FEDERAL SAVINGS AND 10M,1 ASSOCIATION OF \'M,SHING'roN,\iASHU!GTON OFFICE,l'lASHmGTON," PENNSYLVANIA.In the naines of t10SEPH CERNE or ANNA CEJUJE.Opened~December 6,1961. appraised by the Commonwealth,as of the date of death,at $2,566~84 50 %of this amount is taxable at the rate of 6 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE D If you pay the above amount within three (3)months of the date of death of the decedent,or on or before Sem,26 19 70 you may deduct a discount of 5%of the amount of tax due,or .3.85----------- D This tax became delinquent one year after the date of death of the decedent and,in addition to the tax,statutory interest at the rate of 6%of the tax per annum is also due as of *...:,J _ 19 in the amount of _.._-----" *If the tax is not paid by the above date additional interest is due at the rate of 6%per annum unti I paid TOTAL AMOUNT DUE $77.00 $~.. CTIONS TO TAXPAYERS (Agent for the Commonwea Ith) ASSESSED BY:_APPRAISED BY:~!(",L.....!.\-~-=46#~<.:::::::::J.-- Make\checks or money orders payable to: 't?~'1 MJ.=,¥ To insure proper credit to your account this Official Notice must accompany your payment.Mail or bring it to: •,;i:.ui,·.M:;Nt"EA~~i oi COURT HOUSE WASHINGTON,PENNA.16301 (over) ~ If you have already paid this tax to an executor,administrator,attorney or other personal representative of the decedent for forwarding to the Commonw.~alt~,Ji!ti>e'lc~the date paid,name and address of the person.to whom, you made payment,their official title and the amo!';nt,I 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 such expenditures meet all of the three following tests,it is recommended that you itemize the payments below, execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow those which he determines to be proper.The tax 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 person.al 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 /~,/J.t=&.tJ~F~>/.:-/,"I.t'~/l/r/!fo,AJ/4<:(.CVA.t'AI.f'I:.f"/,S-/~S () .4CAA.t'./,/ TOTAL $~~/....~..slT (attach separate sheet if requ ired) COMMONWEALTH OF PENNSYLVANIA) COUNTY Of _ SS: I,hereby certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent,.,'for which I was legally responsible and which I did payout of the property herein taxed.I further certify,that to the best of my knowledge and belief,these same debts will not be claimed by any other perso'n,for inheritance tax purposes. ..."'. ,1\ ."'"'.-,,~I --"---,,-:..7"",<::-"-'--::S~i'g-n-:a7""t-ur"':e\~o-:f:-::T=-a-x~p-a-y""'e-r--I-,-- " REPORT-<lf ~.R~G1STER OF WILLS .,.....'\.....;~'.L. r .-:," •.1_ SWORN AND SUBSCRIBED BEFORE ME THIS D,AY OF____________19__. Register of Wills I,th~~~hd~rsigried,d'uly:elected ~Register of Wills in andfor the above county,do respectfully report that I have allowed.deductions listed above in the total amount of $--------0 I'• Date of Approval:_ ~. Fonn RCC-2;-. DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG,PENNA.17 12 7 COMMONWEALTH OF PEN.N~YL..VANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ......!.'!'?Y..~.~.~~..~......!.~..~~.?..?.O COUNTY ~r.?:.~.h.!.~g.!.!?..~. FILE NO §.~..:..7..9..:.JJ1.!. Whereas..J.o.s..e..p.h C.e.r.n.e late of ~.~..~~.~EY ~.~.!.!. in the County of W:ashingt.on Commonwealth of Pennsylvania.having died on the 4..9.t..h day of },~.1.?:.~19.?9.seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore.I W..,..R..~c..h..~.n~y an appraiser duly appointed according to law. having been designated to make a fair and conscionable appraisement of the said estate.and to assess and fix the cash value of all annuities and life estates growing out of said estate.hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. JT.HELD: Delcrlptlon of Allet Jt.Bank Account #S-13438,held in the FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION OF WASHINGTON WASHINGTON OFFICE,WASHINGTON,PENNSYLVANIA.In the names of JOSEPH CERNE or ANNA CER~~.Opend, December 6.1961.Balance as of date of death, $?.C\hh RA.(One hal f taxable) . Total INSOVLENT Unit Values $ Appraisement Made for Inheritance Tax Purpoles 1,283 42 1,283 42 form~;~"fh bl:~::~h~wQTllg~~:'~a~:r~~~ea~ve~~r~i ..~7..;.7:i~9 ~.~pra18er7/j··2~······,····?··..·······..~$'o-y:-::::").Penna. ·JvASHINGTON .County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ....JOS..EP..B......CE~NE Deceased. Late of SCENERY HILL Date of Death June 26 1970,~. Appraisemeilt Docket Vol.,.i Page,..........................No....6.3.~.7.0.~1111..•• Filed in Register's Office,.N9..y~..~1~.,.19.'l.Q .. Anwunt of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abo.ut Appra-isement, Appeal f,.om Appraisement,. Entered and charged,. • ~!