HomeMy WebLinkAboutOC1970-1158 - ESTATE OF CALHOUN.'
J'RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of CalhOlm
(Last Name)
Iva
(First Name)
M.
(Initial)
DATE OF DEATH 11-18-70 FILE NO.63-70-1158
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".
~,\'7~A2PA~INiRiTANCETAX APPRAISER~- .
March 11,1971Dated:_---:=:....::..::=......::==;r......:=-<-~_
REPORT OF THE REGISTER OF WILLS
I,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",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 F)
VALUE AS REPORTED VALUE AS APPRAISED
$$-------1--
VALUE AS REAPPRAISED
$-------+---
CLEAR VALUE OF ESTATE
Valuation of life estates or -E
FOR USE OF REGISTER ONLY
Tax on"$-----------1--2%
Tax on $GV
Tax on $5%
nX~$lK
Tax on $15%
Exemptions *
Total Estate --l-__
TOTAL TAX
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 $--------1
AMOUNT OF ESTATE TAX ASSESSED $----~L-
Estate tax paid $---Il--
BALANCE DUE $---_---Jl-
Add interest at rate of 6%from
-------tto-----$-----~t=TOTAL TAX BALANCE $----~"PAID $.....1
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 iAdministration~No.Year .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
...IVA.H•...CALHOUN.
Deceased
Late of .MORRIS TOWNSHIP......
County of .....WASHING.TON..
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
,
,.
_______1
R CC-8'(2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
GEdwardK.alhoun,Jr.
(Executor ~)
IN YOUR REPLY PLEAtE
REP'IER TO
38-121-.3
J
In Re:Estate of ---'I=-v.:.;a=-..:M;::.:.•~C:..:a~h:.::o:..:un=-=-_
_____--!.vl!5ia!l.!:s~hl:!:in~gt~o!o/On!.A.-----County - F He No.63-70-11 58
Dear Mr.valhoun,
You are hereby notified that the original
appraisement in the estate of Iva M.~alhoun
has been filed in the office of the Register of Wills qf WashinRton
County on March 11 ,19-1l.Said appraisement reflects the
following valuations:
Jt.Held ~_~__....:.;6~.2=8~1......::::.81:l::-_
Personal Property __~1~.~4~0~2~.~4~9~----
Transfers ..r.6l.!J,.J,.OLl.oOLl.oOL.•..uOIUO~_
Total ~1....3.L,,~6.!.1.8.1.!.lh......!ila.l.LO----
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 Jo:.j}!I""a.Lr..l.ic.u.b~1.l.1....,_1.1..97~].L.-_Signed
DATE OF DEATH:November 18,1970
Note:This is not a bill.
Title AjJ'RED TOSI,APPRAISER I
L4 02.49
6,0 00.0 0
6J281.81
. 1 3,6 8 ~JOT
.00 T
'"
Fonn RCC-2
"COMMONWEALTH OF PENNSYLVANIA DATE ........Mar.ch...ll,.....1.971................................
j DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX .........W.~~h~.9.n.........................................BUREAU OF COUNTY COLLECTIONS COUNTY
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO..............9.J..::7.9::.g.2.?....................................
Whereas,................................................J.Y.~.J1.,.....9.~+.h9.@ ...................................................late of .....................~~.r.:~.~.~....~,~~~~.P.................................
in the County of ......................".....................w.9.-.~P..mg:j;..9.p........................................................Commonwealth of Pennsylvania,having died on
the .......................................l8th..........................................day of ...................N.9.y.~mp.~.r................................19...7.9..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,AL.F'RED 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 Ufe 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 AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purposes
$
PERSONAL:
See copy of schedule "Bit attached to appraisement 1.l.s.02 ~9
TRANSFER:
See copy of schedule "e"attached to appraisement 6.000 00
JT.HELD:
See CODY of schedule liE"attached to aippraisement 6,281 81
total 13.684 3Ell
;,
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this J Ll£.M..tM.-t:Lday of ~~.~:..19 ..7/.
.........................................~'\/...~~~.
Apprai8er
(Number and Street),
...........................................aJ...~~.),Penna.
(Post-OflleelV-
~'3.-s.h:i.1!:g~t?:rl .COUtity
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
......................Iva..J:iI•.Cahoun .
Deceased.
Late of
..MQr.;r..;i,9.'1.'.QWP..f:ih:i,p .
Date of Death,ll~18.~7'O .
Appraisemel!t Docket Vol.,..3.$..
Page,.+..?+.~3.No..§2~7.9.~.~~2.?.
Filed in Register's OfJice,l-'1a.r.ch ll.19 .7.1
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appraisement,.
Appeal f,.om Appraisement,.
Entered and charged,..
..
"
!
,
"
LJ 7L)-//58 J !
•a ....
OF....I
IVA M.CALHOUN
I,IVA M.CALHOUN,of Prosperity,Washbgton County,Pennsylvania,
being cf sound mind and memory,do hereby make,publish and declare this to be
Iny Last Will and Testament,in manner and form following,hereby revoking any
and all wills or codicils heretofore made by me.
FIRST:I direct that all my just debts and funeral expenses be fully paid
and satisfied as soon as conveniently may be after my decease.
SECOND:I hereby give,devise and bequeath my undivided interest in
I!
my farm located in Morris Township,Pennsylvania,to my son,Edward E.
Calhoun,Jr.,to have the same absolutely.
THIRD:I hereby give,devise and bequeath all of my farm machinery
and equipment and household furnishings located on ,said farm to my son,Edward
E.Calhoun,Jr.
FOURTH:All the rest,residue and remainder of my property,whether
real,personal or mixed,shall be divided among my three children,Edward E.
Calhoun,Jr.,Raymond Calhoun and Rosalie Calhoun Cutright,in the following
proportions:Edward E.Calhoun,Jr.,a one-half (1/2)share;and the balance
to be divided equally between the said Raymond Calhoun and Rosalie Calhoun
Cutright.
FIFTH:I hereby appoint as my Executor of this my Last Will and Testa-
ment,to serve without bond,my son,-Edward E.Calhoun,Jr.
1/
/.V//l.-
I have hereunto set my hand and seal this
Signed,sealed,published and declared_by the within named Iva M.Calhoun,I -'.as and for her Last Will and Testament,in ourl presence,who at her request,in her
p~esence,and in the presence of each other,hcive!!hereun~o C-To~r handa as attesting
wItnesses.".±J\l)
,--<~
",-')..1 •1 t,{)/'J '-.'I~--J.Jr~-o .J 1\',,,,""=:-\.."
a..<2..//~-r;.-ruvvfoJ :.1t"2/!..,-,·r /~......A<~<,.~A
IN WITNESS WHEREOF,
;{9i:K day of July,1969.; I
i\ffi~auit (@f tExrrutnr ®r i\~mtut!l~ratnr j
...~,...~~~Ex'kutor.~x .
-ADDITIONAL INSTRUCTIONS
~tatf nf 'fuungluauia l .
Q!nuutg nf 1lllIan4iugtnu S nn.
Personally before me,the undersigned authority,a J~{QJ9,.:ry-J::>.y.J;>lic__o •in and for said
County and State,appeared ..E_PWA.RP_.E.~CAL.HQ:U.N....J.R......__. .__.who,being duly
sworn according to law,deposes and says that he is the executor XlX~m~of the es-
tate of ~:Y:~_.M.·.g_~h9_~n:.............deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of _JY~__M~C_~.JhQ_lJl1_...,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite
each item of real and personal 'estate in the foregoing schedules are determined and stated by the
undersigned to be the fair value of said items as of the date of the decedent's death,based upon a
just appraisement of each item made by the above named Executor -~~~~,
-Sworn and subscribed before me this ,3rd }~../J r;/!.J1 ~-
Mary Jane Smith,Notary Public
Washington,Washington County,Pa.
My'Commission Expires
1.An Inventory must be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COpy
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
3Juufutnrg aub !\pprainfutfut ,of the goods and chattels,rights and credits which
were of .JY'.~..M.!G~Jh9.~p.,late of MQ.r.:r.~~l'Q.w.p..$.b.t.P .
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
REALTY:NONE
PERSONALTY:
Miscellaneous farm equipment including an old Ford tractor,
mower,set of plows and saw 330 00
Miscellaneous household articles 150 00
.Four head of (grade)milk cows 800 00
Checking account -Mellon National Bank and Trust Co.122 49
TOTAL 1402 49
\
.......,
"\.
r 'J~_
RCC-43.(4-69)
•',f.~.,~'I;'.1 ~1..~
COMMONWEALTH OF PENNSYLVAN~I)Z~CIiI'Yf
DEPARTMENT OF REVENUE '{/lqy :ce41.JO~
HARRISBURG AI.'OLLtC'l"
.ItQV tJ ',IONS
<1 00 1'1f'11
j
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collectio,ns,
26 S.4th Street
Harrisburg,Pennsylvania
;'\
Dear Sir:
"'.\,~,~j '\
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following rep'ort:".,i","'",t '.
NAME'Oi=RE"PORTING i !I ;.,','""
FINANCIAL INSTITUTION Ill'.HI"~l ............,.,
ADDRESS .8 ~••IBI~~''••..,Aft-,"''''1\1-.'a.11••
.~~~~~~~~~V~~T~~I~;....'D..E..:.O.S..IT...'•.'.....'.·...·....I.~I.~.....',IM•••"••OI j},{fNAMES'ON ACCOUNT ..,',:i .'."',,',.,i i )'-1 Jo
OR INVESTMENT IVI II k A-
i"',"'••••,'It..:f
Di;CEASEDJOINT DEPOSITOR..,>;.>;,V (Jo
TRUSTEE OR INVESTOR ---4I,...-lIil>IW ---------
ADDRESS""',."
AND COUNTyl.D.'1 "....l ......:'lUll
DATE OF DEATH ......la.,U"
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR ..Ii"".'lEI'..'.·...JIi1u•.....3.iIIII,·'Yl·lMlI.'I·iIIi.III'...........~......._~_,..--
ADDRESS 1·1.,.,.~.,.h.UII"
RELATIONSHIP TO DECEDENT_......".AI.•.·''----'-_
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED _...."..·_11...·._........1_066_.···.~_
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $..I .....I.....II<.:!._"x..··._
/,o.,so.u(S G)t:%::~3·t:)/
S;%~,~-/rf/?/"..j./~Signature TITLE
AI....,-..
·-.-".'~.---~-RCC-134 (1-69).
COM~ONWEALTH OF PENNSYL VANIA
~-DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
TO:Eltlwa$'d E.C&1.Mw.Jr.
j?;.D.~l
Date:IQV~.30,)970
County Washington
County File No._
Bureau File No._
We have received notice that,
on No~e~18 1970 ,you came into ownership of certain property through ~~
~~~tr~t$t",fr.Q1nXVA k.}CAUIOtJN,dtel~ad _
Under the Inheritance and Estate Tax Laws of the Commonwealth of -Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as .transferee.
'The .property on which tax is hereby assessed ,consists of:;vt.S$.ViggJ~A~'f 1I1S4<'i!1l1>...JUO.Ol.·hald
in the_manes olIva M.-Calhoun·o:r ~d E',Calhqun"Jr.In the ME'J.!.mi NATIOtiA;£.
appraised :by .the ,Commonwealth,as of the date of death,at $2 ..100",50
I
50 '%o'Hhisamoulit is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNJ OF TAX DU E
D If you pay the above amount within three (3)months
of the date of.death of the decedent,or on or
,before Febru:ary 1819 71 you may deduct a
discount oJ '5%of the amount of tax due,or
o This tax became delinquent,fifteen (15)months
after the date of death and,in addition.to the
tax,statutory interest af,the rate of 6%of .the
tax per annum .is .also due as of *_
'.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 until
paid
TOTAL AMOUNT DUE $
-- -.....:}..1$-----
$--------
$=============
APPRAISEDBY:__W=----_.!.-l-~=---=..::...-__:;..;:+-_ASSESSED BY:":'"""
(Agent .for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money -orders payable to:Io insure proper credit to your account
thiS Official Notice must accompany
your payment.Mai I or bring it to:
i :t
I ..'L \.,.i,..,'t.,.'l,.LLO
""-0,01-...
GtiUi{T dO 0':
WASHINGTON,PENNA.lh3Jt
If you have already paid this tax to an executor,administrator,attorney or other personal representative'ort~e
decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person to ~Q...m
you mad.~paym~nt,their official title and the amount.~
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
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY Of _
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 person,for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__
Signature of Taxpayer
REPORT OF REGISTER OF WILLS
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $"
Date of Approva I:.,.--_
Register of Wi lis
-,-.-.c-'----------------~-___,_-~----------___.,.------'"""""I
...
!iorm',RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WASHINGTON
j
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the'
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961,)
IN THE MATTER OF THE ESTATE OF'}AFFIDAVIT OF
........r..Y.4:..M.!G.A~.B;Q1J..N.........................................................EXECUTOR
(State full name of decedent)
Late of .M9..I.::T.~..~.....1'<:>.YY.P:.~htp.?......W~§ht.ngt..Qp........COlUlty X»M:~~XX
of the estate of the above-named decedent being duly sworn,depose and say
................Executor
(Month)
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed•.
Decedent clied November 18............... .............,19...7.0..........1 testate leaving a last will,copy of which is hereto attaclied~}
(Day)(Year)Lintestate
:P~.~.~()~~?K~U~:r',..Y.Qh~&.Pgy..............................
68",70.EastBeauStreets Washington,Pa.15301.......................
That as such .~.~.~.~.~.!?E deponent is familiar with the affairs of said estate and the property con-
(Executor-Administrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in 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 the 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
RELATIONSHIP'OF JOINT
HOLDERS TO DECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fUlly and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died haVing an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,_and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates'or~no~esand other evidence of in-
debtedness of the Uni ted States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the 'United'States,or any state,or political subdivision thereof,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,-Pic~
tures,books,works of art;-household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated
market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance polici'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and Just appraisal of the.decedent's i,nterest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer ~o each.i~quiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by.each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect ,in possession or enjoyment at or after death,there is also attached to the schedule a cOllY
of the deed,trust agreement or other instrument creating the trust.Thert~'is'ilso ~s~t forth in said
schedule a list of all property,real and.personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either indiyidually,,o.rlointly_w:l,th:another,or any power of appoint-
ment vested in decedent,either ind~vidulllly or Joint.ly,by the ,Will,deed,or other instrument of another,
with a copy of the instrument creating such pOII'e:y.::'attached-to 'the schedule.
That Schedule D attached hereto and made part hereof sets forth the names ~and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement shOWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That Sc/Jedu/e E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and rudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount ac·tually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be .reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
~f~1'·.~.!P.~#.J?:~_.
(Street Number)
.:p~<:?.~P~.!:.i.t.YI.R~D.D.$.yJyg.m9.,.
(City or Town and State)
Subscribed and sworn to before me this .
................~3.r.d................D.e.ce.y.hI'I'~~11"9 '..7~..1.0 .
...~~
M~h Jane mlth,Notary Public
Washington,Washington County,Pa.
My Commission Expires
n ',,February 28,1973
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
F.lCC-34 (1-64)
COMMONWEALTH OF PENNSYLVANIADEPt~~MENTOF REVENUE
RURE'AU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE IIA"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located in the Commonwealth of Pennsylvania should be (1)(2)(3)
described by lot and block number,street and street number,together wi th DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title;If a f>Jrnl state number of a.FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule "F"and must not be deducted from this schedule.
NONE
\,
•
Insert thi s total opposi te "real property"I Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
RCC-35
'Alo
C0MMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in any undis tributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of'death,should be listed in this schedule.
Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fully VALUE MARKEl'VALUE (Do not write in
this space)
Miscellaneous farm equipment including an old ~pf1so.00 JJo.DoFordtractor,mower,set of plows and saw I
Miscellaneous household articles 6t V1-<J150.00;
1$0.60
Four head of (grade)milk cows 01/4..:J 800.00 tf'OO.oo
Checking account -Mellon National Bank and ~h:JJ.22.49 /:2:2-,</9
Trust Co.
Insert this total opposite "Personal Property",Schedule "B"in X X ~~{):l.¥Jthe"As Reported"column on the last page of this return.1,402.49
RCC-,36
CC(MMONwEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TR;\NSFERS
(1)Did decedent~within two years of death,make any transfer of any material part .of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)yeS .
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in Joint ownership?(Answer yes or no)--e.N,-,-O _
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer __"_4 _
(b)State of decedent's heal th at time of making the transfer.(Note 1).Poor
(c)Cause of decedent's death.(Note 1).StroKe ,
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)No
(a)Was there any possibility thilt the property transferred might return to transferer or his
estate or be subJect to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)No
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others Not regui"'r:-e::..d=-_
(7)Did decedent in his I ifetime make a transfer,the consideration for which w~transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)_l_~O _
(8)Did decedent,at any time,transfer property,the beneficial enJoyment of which was subJect to change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)_N__O _
(9)If the answer to (8)above is in the affirmative,was the power to iiI ter,amend,or revoke the inter-
est of the beneficia~teServed indthe decedent alone or the decedent and others?
(Answer yes or no)0 reqUIre
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also sublnit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION MARKET VALUE
(Es timated)
DEPT.VALUATION
(Dept.Only)
~000,Do
rValueofe:p $12,000.00
¥i?Jf~O
An undivided one-half interest in a farm contain-
ing 144 acres and 29 perches described in
Exhibit A attached hereto was conveyed to
Edward E.Calhoun,Jr.,and Elizabeth N.Cal-
houn,his wife,by deed of Iva M.Calhoun,a wid w,
and Edward E.Calhoun,Jr.dated August 14,
1969 and recorded in the Recorder's Office of
Washington County,Pa.,in Deed Book \.-.'':'I'()
,Page "::1-lJ/Jyf,wY~'-~d~-/~fo
~~.$6,000.00
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
EXHIBIT A
ALL that certain tract of land situate in Morris Township,
Washington County,Pennsylvania,bounded and described as follows:
BEGINNING at a point above the Dry Run Road,at the corner
of land now or formerly of L.W.Day and Daniel Plants,and the tract herei
described;thence along land now or formerly of Daniel Plants,South 560 50'
West 103.80 rods to a stone on line of land now or formerly of J.M.Post;
thence by land now or formerly of J.M.Post,North 54to West 65 rods to
a stone;thence by land now or formerly of H.E.Lewis,North 28 3/40 West
12 rods to a point;thence by same North 36to West 12.60 rods to a corner
in the road on line of land now or formerly of John Harvy;thence by land
1noworformerlyofJohnHarvyandbytheroad,North 84"0 West 18.28 rods
to a corner in the road;thence by same North 41 3/40 West 15 rods to a
corner in the road;thence by same North 260 West 22~48 rods to a corner in1..the road;thence by same North 104"0 West 16 rods to a corner in the road;
thence by same North 15 3/40 West 5.56 rods to a corner in the road;thence
by same North 63to West 24.30 rods to a corner in the old patent line runnill1...NO,rth 632"0 West;thence by land now or formerly of A.O.Hougland,North
1 .1112"·East 41 rods to a stone;thence by same North 614"0 East 37.50 rods to
a stone;thence by same North 78 0 East 14.20 rods to a stone;thence by
same North 52 0 East 18.80 rods to a stone at the corner of land now or
formerly of John Lewis;thence by land now or formerly of John Lewis,
South 50to East 17.20 rods to a stone;thence by same South 670 East 41.40
rods to a stone;thence by same South 86 3/40 East 5 rods toa point;thence'
by same South 30to East 27.80 rods to a point';thence by same South 16 3/40
East 27 rods to allme stone rock above the road;which is also a corner
between lands now or formerly of L.W.Day and J.N.Lewis;thence by
lands now or formerly of L.W.Day,South 22 3/40 East 26 rods to a stake,
corner in the road;thence by same South 33 3/40 East 42 rods to a stake,
corner in the road;thence by same South 470 East 27 rods to a stone,the
place of beginning.Containing 144 acres 29 perches.
RCC-38
.''COMMONWEALTH OF PENNSYLVANIA
THANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRllCTIONS:This schedule must disclose all property,real and personal,owned by the rlecedent ,jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
~A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal.property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners tQ
the decedent.'J \
Description of Property,Date of Acquisition,Name I unit
Address and Relationship of Co-Owners,and Place I Value
of Record of Instrument,where Real Estate.I
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Deced,ent's
Property Interest
Savings Account -First Federal Savings and
Loan Association of Washington,Pa.
Account No.17689 in the names of
Iva M.Calhoun or Edward J.Calhoun,
Jr.,-Established approximately 5
years prior to death of decedent
Savings Account -Mellon National Bank and
Trust Company,Washington,Pa.
Account No.184-14-5110
Established April 4,1966
I
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
-I
I
-----------------------------------------<j
~-.RCC-37 (12-63)
COMMON;.rEALTH OF PENNSYYLANIATRANSF~R INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
.,
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Edward E.Calhoun,Jr.
R.D.#1,
Prosperity,Pennsylvania Son Yes
Raymond Calhoun
1407 Oak Street
Kalamazoo,Michigan 49001 Son Yes
Rosalie Calhoun Cutright
11141 Fraley Street
Garden Grove,California 92641 DauQ'hter Yes
..;-
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
--------------------------------------------~-------------------------------------------------------~
~IATTER OF THE APPRAISEMENT
Will l N
Administration ~o.
Dl'THE
OF THE
ESTATE OF
Year .
(Executor-Administrator
must complete "As
Reported"column #1.)
(')...,'"t:l =::t:l......Cb (t)0 ll>...e:..CI>::l CI>
CI>CI>0...,Cb'::l '"t:l...e:.....
ll>CI>0:><'"t:l '0ll>(t)C"......
~0 ~'0
t%1 Cb...
CI>........"<ll>....Cb
IVA M.CALHOUN
Deceased
Late oflVI()rris':l'()\\TP~l1.iP...
"Vd ··OC)NOl.D NIHSVA\
S-niAi ~W HJ.JSIOJU
ON!'.5 't .!1'1.:~~'::;nH
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
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