HomeMy WebLinkAboutOC1971-0157 - ESTATE OF ELDER""'I
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PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Te,tale Form J
Estate of $.TI';.tJA..~.W~R .
Deceased
157 of 1971No .
Fiduciary B~.~.~~.~~G9.~~J9~".~~.~~~t9.~.
Date of Date of
Decedent's death :!~~.~~.~y.?~.L..~~.?~Grant of Letters ~.~!?~~.~y...1.~.l ..JC).?l .
This is the .f.~.~~t..~~g..Ji.m~J account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term ~~~.~~.
......................._-_-___--.
Election to take
Under ~Dmttwill.(cross out one)
Date Election Place of;
Filed Record .
Name of surviving spouse ~~~~_ ___~.
List issue,where material:
None
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Did decedent marry after execution of will?Ondicate)X1tsl:KNo.Any children born after execution of will?(indicate)
~No.If answer yes,name them .
..........._-_-.
Legatees
Darlene Fiori
Jacqueline Worth Oliver
Relationship
None
None
Interest
1/2 residue
1/2 residue
Fiduciary,if deceased or not sui juris
Sui juris
Sui juris
List,if exceptions to above:
None
If partial intestacy,give facts:
None
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.~
If any exception give cause:N~~.~.
File copy of Notice .J3 ~•.
and date of mailing Ng:v.~mp.~.~..23.,....l9.7.1 .
Is estate subject to the filing of a Federal Estate Tax Return?.No.;.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $.lyQ.33.1.8..<.:r.h9.t9.c.Qp.y.Qf ..receipt attached)
If the Will makes any portion of estate lSubfect to a life-estate,give name and birth date of life tenant ;.
.....N9.g~.
Give Names and addresses .of all unpaid creditors who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
None
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None
Balance for distribution per account,
Itemize any additional debits not shown by account:
None
Total additional debits (Add)
Itemize any additional credits not shown by account:
Russell Marino,Agent (Balance due
dn~fhheritance tax)$348.97
Total additional credits (Subtract)
Balance for distribution
$~.!..~.~~.~.?.~.
$_._Nf).~~.
$J.4~.,.9..7..
$5 754.62......,-.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
Household goods and furniture
Cemetery lot
Cash
~
Il.......--~~~
$100.00
100.00
5,554.62
$5,754.62
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:ESTATE OF STELIA
ELDER,deceased ..NO.157 of 1971
ELECTION TO TAKE IN KIND
KNOW ALL MEN BY THESE PRESENTS,that we,the under-
signed,hereby elect to take the following assets of the Estate
of Stella Elder,deceased,in kind:
Household goods and furniture
Cemetery lot in Monongahela Cemetery
WITNESS our hands and seals this 7th day of October,
1971.
.,
$__1:;;;...z..,;;0;,..;:.3..=.3.:.,:e1::.;:8:"'--1
$,---------1
$---------1
$1,033.18.,.-_-L_=-=--:-:-~__I
Pd.684.21
Due 348.97
,$---------1
6%Tax on $_--'$,-1
%Tax on.,$
Estate Tax,Act of
May 7,1927
15Cf'"Tax on $6,887.84
TOTAL TAX CREDIT
Less five percentum of tax If Prev.
paid within three months after Bal.
date of death
Plus Interest at the rate of__%from _
to _
2%Tax on $$-1
and 97/100 -----------------------~---dollars
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
5 22
COMMONWEALTH OF PENNSYLVANIA•~J'.l'.~-~.
"•DEPARTMENT OF REVENUE11862~FFICIAL R~CEIPT •PENNSY.LVANIA'I'NHERITANCE ANDESTAT~TAX
CHARLEROI PENNSYLVANIA
RECEIVL:D THREE HUNDRED FORTY -EIGHTfferbertGoaz~ou -Exc4.
From:ATTY.WOODWARD &BASSI
Name of Decedent'_S:.:..::.T;::;E.=L:.=L::;A:...::E:,:L::D:.:E;:.:R:.:.---J
File No,63-71-157 Date of Death_-=1..;,.--=2:.:::0,;;;;-..L.:IIo.......j
Date of Payment __N....:o_v_e_m..;,.b;...e.;..;r~.....2..;..6;;....L._1__..9..;.7;;;;;1__---t
Address 701 McKEAN AVENUE
County ....;..__...-...;._W..;;.;A;..;.S.;;.;H;;;;;;I.;;.;N.;;.,G.;;:.TO.;.;N:.:.,~-:--l
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$,===3::::4=8:=.=9:::::7==1TOTALAMOUNTPAIDSEAL
38-140-7NOTEITobedellvereeltotaxpayer
Received by >O=:::z::::j~~.w...~~::-t,~!:L"'.f-6.,£L)4j~-----1NOTE:In accepting Ihe transfer Inheritance tax on future,eslales,prior to the death of the fe
tenant or tenant for yeors,as evIdenced by this receIpt,It Is understood that the Commonwealth s all
not be precluded or prevented from hereafter ossesslng additional Inheritance tax at the death of t:~)o-.L""*"'Yldo..A.:~~~===::;l-;-.IolI:lIo""""'"""'~it:::..1
life tenant or tenant for years whenever It appears that such additional t,ax may be legally due and
collectible lor any reason whatsoever.
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--~Herbert Goaziou -Excr.representing Pennsylvania Inheritance or
ATTY.VOOmV'ARD &BASSI Estate Tax due from the following estate:!
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ss 701 ~lcKEAN AVENUE 2%Tax.on $$I
CHAIlLEROI,PENNSYLVANIA 15022 6%Tax on $$I'
o.63-71-157 Dote of Death 1-20-71 15%Tax on $On Account $684.21 ~
f Payment Anril 12 1 q71 %Tax on $$·1
Estate Tax,Act of ~of Decedent STELLA RT.nRR May 7,1927 $j'vASHINGTON TOTAL TAX CREDIT $684.21
Less five percentum of tax if ~ks:paid within three months after :~~I dote of death $34.21
f.J Plus interest at the rate of
l__%from ~to $
0 650.00 ,tl!0 A TOTAL AMOUNT PAID $~.llSEAL'i
~~~--~~~-----:--I
~4 18-on,
I,COMMONWEALTH OF flti\lNSYLVAi\!b...
.~.....,DEPARTMENT OF REVENUE i~Il~o A1249 23 OFFICIAL RECEIPT •PENNSVl)lANIA INHERITANCE AND ESTATE TAX ~,~~~RECEIVED SIX HUNDRED FIFTY and 00/100 --------------------------------dollo"r
~,F,om
Addre
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~I'~J Nome~Co",I,~Remar~~~
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f!NOTE,T.b.~.~..~~~.~gQ,38-140-7 Q ~
~~'i .Received by ::::::::~_3fJ~..Q.\I~.x.,~_H~¥_.Lf:6.!.~~-----l~
.1 NOTE:In occepllng Ihe transfer Inheritance tax on fulure estates,prior 10 the death of the lif
II tenant or tenant for years,as evidenced by this receipt,it Is understood that the Commonwealth sh II
not be precluded or prevented from hereafter assessing additional inheritance lax 01 Ihe death of tli
I life tenant or tenant for years whenever It appears thai such additional tax may be legally due and:;-J--*~.......~~...:::;::~t_-Ul~'"""'"~~----·U
collectible for any reason whatsoever.
.~itlt..a~....::QJ14 ::4jGI1D.:;:;::IIiCllUo;.&g CFM.·:it:.mo~"'lfilllI:L;LlQfDl'
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If Family Exemption claimed by Petition,give place of Record:N~.~~.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:~.9.~.~.
List any advancement or distribution on account that has been made,and nature and amount of same:
None
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
Darlene Fiori
Jacqueline Worth Oliver
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
1/2 residue
1/2 residue
The above named Fiduciary or representative thereof,
being duly sworn doth depose and say
that the facts set forth in the foregoing petition are true
to the best of b.i~_ _knowledge and belief.
1'\- -
And your petitioner will ever pray,etc.
........Sw.orn to and subscribed before t7]/aI
me th;s_Jt:_!L_d~Y "7-i--g~~<!!?!;~f-19_~_--A~~~------------------
Signature of OffiC~...~..d?':f-'
Title of Officer N~~~.~y.~.1?~.~£.~~?~~~~t\\',
Office expi res \'tM\U~r.~~~~~~1·~~;~~fl;'.\~lnt1.~~A~~~'f".~~~~\t~U\~~I\~~\\l.lS ~U\lUSl \9.\9
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I No.157 of 1971
Estate of .J?J~LLA ELDER.........--_ _-__---...•i-
i'if
Deceased
~'11 r~.T '1 ~"'1 ')")I.)'"_"~-..'i ~~,}U
FiduCiary ~~~bert Goaziou,..........-_-_-_-_..
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Executor
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
3.Letters Testamentary or Administration
C.T.A.or on attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
Woodward and Bassi
Attorney
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by'/s/Melvin B.Bassi
Attorneys for Estate
,WOODWARD AND BASSI
,.
December
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to appear and be heard if you so
,
~ou are further notified that final audit of said account
You are hereby notified that the First and Final Account
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the Washington County Courthouse,Washington,Pennsylvania,at
o'clock P ..M.in the Orphans Courtroom on the third floor of-
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will be made on Monday
,of the above~named decedent has been filed in the Register of
Wills',Office in and for the County of Washington,Pennsylvania,I ' , ,,
on Octo?er 18,1971.
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KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
on the 16th.day of February A.D.19 71 ,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Stella Elder
late of Borough of Charleroi in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Herbert Goaziou
the Executor in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office pr,escribed by law;
NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Herbert Goaziou
committing unto Him the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring Him
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to r,ender a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said
Office at Washington,this 16th.
day of February in the year of our Lord one thousand
nine hundred and Seventy One
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Register
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LAST WILL AND TESTA}TENT -'-
KlIOW ALL 'MEN BY THESE PRESEUTS,that I,STELLA ELDER,
of the Borough of Charleroi,Washington County,Pennsylvania,bein
of sound mind,memory and understanding,do hereby mal{e,.publish
and declare this to be my Last Will and Testament,hereby revoking
any and all former Wills by me at any time heretofore nade.
And as to all of my estate,whether the same be real,
personal or mixed,of Thlatsoever kind and nature and ~rileresoever
I situate,of which I die seized and possessed,I give,devise and
I bequeath as follow's:/
1
I FIRST:I direct the payment out of my estate of theII
I expenses of my last illness and fu...">l eral as soon.as conveniently'
after rr:..y decease.i possible1
..
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SECOlTD :All the rest,residue and .remainder of my
....
i....!...VIN B.BASSI
:TORNEY AT LAW
f'iiARLEROI.PI..
estate'of ~iliatsoever kind end nature and 1fueresoever Situate,I
give,devise and bequeath unto DARLENE FIORI and JACQUELINE ~'/ORTH,
to have and to hold the same unto them,their heirs.~~d assigns
fo-rever.
I
I THIRD:I nominate,'.constitilte and ,appoint HERBERT
GOAZIOU,Executor of this my Last Will and Testament and direct
Irhat he shall not be re~uired to enter security in any jurisdiction
In "hich he may act.
Ii
IN WITNESS IJHEREOF,I have hereunto set my hand and sea
o this my Last Will and Testament this /7~~day of April,in the
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year of our Lord,One Thousand Nine Hundred and Sixty-two (1962).
'/2---SEAL
I Signed,sealed,pUblished and·declared by the said
I. II STELLA ELDER,as and for her .Last Will and Testament,in the
presence of us,1~10,at her request,in her presence and in the
prese~ce of each other,all being present at,the same time,have
hBreunto subscribed our names as witnesses.
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·;ELVIN B.BASSI
~TTORNEY AT L,\W
CI!ARLEROI.PA.
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SEAL
SEAL
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,.---------------------------------------------
'"3-1)-/57
1\ffi~auit (@f iExrrutnr (@r 1\~mini1itratnr
t;tatr of Jrnnayluania,~55:
C!lounty of Dlhla~ingtl1n \
Personally before me,the undersigned authority,a ~~.~~.~.r.~.~.!~.~..in and for said
County and State,appeared ~.~.~~.~.E.~g,.~~.~.!?~who,being duly
sworn according'to law,deposes and says that he is the executor mardnr:ixKfltJllXlKof the estate of
.§.~.~JJ.~~J4.~.~deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of...s.t..~.!.1.~~.!.~.~I ,
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 ~
daY.~~:~~~~~.
ADDITIONAL INSTRUCTIONS
An inventory must be filed within three months after appointment of personal representative.
A supplemental inventory must be filed within thirty days of discovery of additional assets.
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
3Juututnry null ~pprni!lrmtut of the goods and chattels,rights and credits which
were of ~.~.~l1.~~l~.~.~late of ~~.E.~~.g,.~?.~£~.~.~~.~E.~.~..
Washington County,Pa.,taken and made in conformity with the abave affidavit.
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DOLLARS
REALTY
CENTS
ALL that certain parcel of land lying in the Borough of
Charleroi,Washington County,Pennsylvania,and described
as follows:
Lot No.326,lying between Ninth and Tenth Streets,fronting
on the West side of McKean Avenue,Twenty-two (22)feet and
no tenths,and running back One Hundred (100)feet and no
tenths to a Fifteen (15)feet wide Alley.
$8,200 00
TOTAL REALTY·-$8,200.00
PERSONALTY
1.Checking Account No.200835100 at First National Bank &
Trust Co.,Washington,Pennsylvania (Charleroi office)
2.Social Security Death Benefit
3.Household goods and furniture
4.1962 Plymouth Sedan
5.Check from Traveler's Insurance Company for damages
to automobile on 12/18/70
6.Refund check from Blue Cross
7.Cemetery lot in Monongahela Cemetery
$707.55
255.00
100.00
No vall e
SO.00
5.70
100.00
TOTAL PERSONALT $1,218 .25
TOTAL INVENTORY AND
APPRAISEMENT
:$9,418.25
100
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THE FIRST AND FINAL ACCOUNT OF HERBERT GOAZIOU,EXECUTOR OF
THE lAST WILL AND TESTAMENT OF STELlA ELDER,DECEASED,lATE OF THE
BOROUGH OF CHARLEROI,WASHINGTON COUNTY,PENNSYLVANIA
Principal Personalty
Income Personalty
Principal Realty
Income Realty
Total Assets of Estate
Less Credits Claimed
Net Amount for Distribution
.<
$9,207.10
None
None
245.55
$9,452.65
3 ,.3.4·~.06
$6,103.59
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PRINCIPAL PERSONALTY
The Accountant charges himself with Principal Personalty
received out of said Estate as follows:
Per Inventory and Appraisement filed
Per net proceeds of sale of real
estate transferred from Principal
Realty
INCOME PERSONALTY
$1,218.25
7,988.85
$9,207.10
The Accountant charges himself with Income Personalty as follows:
None
The Accountant credits himself out of the assets of said Estate
as follows:
1971
Feb.10 West Penn Power Co.
Columbia Gas Co.
Bemard's
Charleroi Fire Department
12 Russell Marino,Register
Electric bill
Gas bill
Hairdressing
Ambulance bill
Probating will
$12.29
43.71
35.00
10.00
17.00
Guy Rogers
Diaz Service Station
Rev.Van Arsdale
Bell Telephone Co.
Witness trip on will 15.00
Balance due on gasoline 6.96
Ministerial services 20.00
Final bill 2.18
March
24 Michael A.Melinchak
17 Daily Republican
Washington County Reports
10 West Penn Power Co.
Columbia Gas Co.
Bernie's Garage
8 First National Bank
Funeral expenses
Legal advertisement
Legal advertisement
Electric bill
Gas bill
Balance due
Service charge
1,692.00
12.50
14.00
12.34
40.83
21.20
2.00
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Apr5.l 12 Russell Marino,Agent Inheritance tax $650.00
April 6 Columbia Gas Co.Gas bill 37.52
Authority of Charleroi Water bill 39.40
West Penn Power Co.Electric bill 11.22
19 Russell Marino,Register Short certificates 2.00
August 19 Michael A.Melinchak Marker 148.00
October 7 Woodward and Bassi Attorneys'fee 470.91
Wanda Carrington Notarizations 10.00
Russell Marino,Register Filing account,etc.23.00
$3,)49.06
PRINCIPAL REALTY
The Accountant charges himself with Principal Realty received
out of said Estate as follows:
Per Inventory and Appraisement
Less expenses of sale:
1971 pro-rated taxes
Preparation of deed
Preparation of agreement
Realty transfer tax
$99.15
20.00
10.00
82.00
$8,200.00
211.15
Net proceeds transferred to
Principal Personalty
INCOME REALTY
$7,988.85
The Accountant charges himself with Income Realty as follows:
Rent (February,March &April)
Utilities reimbursed by Tenant
$150.00
95.55 $245.55
,THE DAILY HERALD
MONONGAHELA,PA.j
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16.1929 P.L.1784.Sec.3.
paragraphs (3)and (25),
County of Washington }ss:
State of Pennsylvania
Personally appeared before me,a Notary Public in and for said county and state.
M:r~..A...)~~...~S.an.t,1~0,being duly sworn,deposes and says:thaLebe..is
the .bookke.e.pe.r........of The Monongahela Publishing Co.,a Pennsylvania corpora·
tion,and its agent in this behalf:that the said company is the publisher of The Daily
Republican,published daily except Saturday and Sunday,having its place of business at
Monongahela,Washington County,Pennsylvania;that the said Daily Republican was
established in the year of 1846;that the printed notice or advertisement,attached hereto
is a copy of a notice or advertisement,exactly as printed or published,which appeared
in the said newspaper in its regular issues on.the following dates:
Fe brua.ry22·,M-a·rch land 8.,197·1 .
..Exe.cu..to.r No·t1·c.e··:Es..tate o.f S.te.lla·..E.l.d.er._ .
that the affiant or the corporation in behalf of which ....she ...is acting is not inter·
ested in the subject matter of said notice or advertising and that all of the allegations of
this affidavit as to t/3J.~;::d.,~.::r~.t.:z:;:~.~~~:.
sweOto an d ~ore me til REIO DOUGHER"",Notal"J p~':\I~!~day of ~p.WASHlf~~'Otl co.,pA.l MONONGI\I-IE.~.•es My 29,1972c:::.~~.l tb commiSSIon uP1f
ieueNJ ~-..
tate of sTJ:tl..~lt.y ootbt e.-BoroUj'h of Cba 1 LDlI:R.1_of
County,dec...:'trol,:,W"hlJtwtongrantedbIh•..a*,-ti'eingtonCo~ntyI Reluter 01 lIa~~~given to all .OOllce Is herebsaidestatetopeksonsIndebtedt~
ment,and to 'rtose l~medlate pay.a~ainst the s e aVing clll1msWIthoutdelaya'[;,e to present them
executor,807 F ljierbert GoaZlou~~~~:l,Penns~l~a~~~ld Avenue:Attorn~d lind BassI
701 M ICYSChllrle;Olea~Avenue•February'..~Ylvan1.
'..•rch 1.I:8,1971
II -
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I,Washington County Reports j
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,
P.L.1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON}88.
STATE OF PENNSYLVANIA
Personally appeared before me,a Notary Public in and for said County
and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes
and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,
the official legal periodical for said Washington County,published weekly
having its place of business at Washington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY REPORTS was established on March 31,1920,and was designated
as the official legal publication for Washington County,Pennsylvania,by order
of the several courts of said County,dated November 11,1920;that the printed
notice or advertisement attached hereto is a copy of a notice or advertisement,
exactly as printed or published,which appeared in the said legal periodical in
its regular issues on the following dates:
........~.~.£E~~E.Y.??..P..;,~.?..;,.
Estate Notices
The Register of Wills has granted
letters,testamentary or of administration,
in the following estates.Notice is hereby
given to all persons indebted thereto to
make payment without delay and to those
having claims or demands to present
them for settlement to the Executors or
Administrators or their Attorneys.
• • ••• ••••• • ••••••
ELDER,STELLA,Dec'd:
Late of -'B 0 r 0 u g.h of Charleroi.WashJngton County,,Penna._
Executor:Herbert.Goazl<?u,·.807FallowfieldAvenue,~Charlerol.Pa.
Attorneys:Woodward and Bassi,701 McKean Avenue,Charleroi.Pa.
........Ma.r.ch !3.,.ll l.9.7..1 .
that the affiant or the corporation in behalf of which he is acting is not
interested in the subject matter of said notice or advertising and that all of the~~eg~~~s of this affidavit as to th1Jplace an;?characteJ1)he p~~jol?jJ
t:Y7-{l)[etd e./k~~
I Sworn to and subscribed befor~'C'· ·..··~
.r'o '
JDSi:f'::irjE T.sc:r',W,Nrlfl
Nol~ry PuGi!:.\'J~Jhj:1t!t(;n,W:;:;,j~Bton Co.
My Ccmmis~ion (xJ:ires July 1.1974
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,}55:
The within named Accountant being duly sworn according to law,deposes and say Sthat the above account
as stated is true and correct as ~~---verily believe.
day
Sworn and subscribed before me this ]~h_.
day of ..__J?_~~.~~~_~__.__19.?J .
~'L.'
WANDA CARRINGTON,NOTARY PUBLIC
CHARLEROI BORDC:II.\':AS:ai:GTON COUNTY
IU COMMISSION EXPInES AUGUST 19,1912
Washington County,ss:I do certify that I have given legal notice to all persons
concerned of the filing of 'the within account in the manner
prescribed by Statute and Rule of Court,as evidence by proofs
thereof filed to No.."3:~:·11~.3J.S ..
Wi ess my hand and official'seal this__d_1~__._..._.....
--..-....__.197./.
.~.
Register of Wills
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The Court is respectfully requested to determine
proper distributM~::.....te--.:.__~_
Counsel for Accountant
3Ju tllr ~rpl1&ua~illnurt of lI&a111ugtou C1!ounty
In the matter of the Audit of Account In
J
Estate 01,.(--::S:;,,;T::.;:E::.;:L=I.A=.:;....:E::.:L=D:;,;;E::.;:R;.:.'/
TO THE AUDITING JUDGE:
No,_.-..,;1....~7;....o;;.,;f~lOl.L A.A.
Enter o_u_r appearance for:__-..:H:.:.e==r;.:b:..::e::.;r:::.::t.-::G~o~a=z~i:.::o~u::..,..-=El£x~e:::':Clll:.U.lC-"t~o'-'!r......-:-__
woom~
13th December____day of._
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall tile a separate concise state'
ment 1n that regard.
lO.2!..
co
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In t4t Qtnurt nf <nnmmnn ,ttUS nf lIus4ingtnn <nnunty.
Jrnnsylunniu.(@rp4nns'Qtnurt niuiswn
ESTATE OF
Stella Elder,
deceased
No.63-71-157
In the matter of 'the Firs t and Final
Account of Herbert GOQziou
Executor
ADJUDICATION AND DECREE
And now December ,19~,this matter came on for hearing,
audit and distribution at this session and testimony ta en;and thereupon,upon due considerotion
thereof th~bfSt"c.e2for distribution in the hands of the Accountant is determined to be
$ •,b,and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto ottached and made a part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
SCHEDULE OF DISTRIBUTION
Balance per account _
Additi~nal credit asked at audit
Balance...._
348.97
$6,103.59
$$,754.62
Deduct Clerk's Costs &Receipts _
AMorney W........o''''od...WD,js....ro...ld''''''-o.lo&,,,--O\Ba.ca.ll301.1oS....1 _
Darlene Fiori,1/2 residue,including an undi-
vided 1/2 interest in household goods and furn-
iture valued at $50.00 (for the 1/2 interest)
and an undivided 1/2 interest in a c'emetery lot
in Monongahela Cemetery valued at $50.00 (for
the 1/2 interest)and cash;held in kind an4
distributed as such at the values aeshown,
Jacqueline Worth Oliver,1/2 residue,including
an undivided 1/2 interest in household goods
and furniture valued at $50.00 (for the 1/2 in-
terest)and an undivided 1/2 interest in a cem-
etery lot in Monongahela Cemetery valued at
$50.00 (for the 1/2 interest)and cash;held in
kind and distributed as such at the values as
shown,
18.50
2868.06
I 2868.06
I N~balance
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ill THE COURT OF C0:M110N PLEAS OF WASHillGTON COUNTY,PENNA.
ORPHANS I COURT DNISION
Woodward and Bassi.Mr.Bassi?
deceased.The executor is Herbert Goaziou and the attorneys are
INRE:
Estate of
STELLA EWER,
Deceased.
<t
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~BEFORE:~z
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~APPEARANCES:
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~THE COURT:
II:oDoIIIII:..II:
:JoU
oJ<I:~.LvJ.R.BA SSI:...o
(
)
(
)No.157 of 1971
(
)
(
HEARING ON AUDIT
The Honorab1e P.VINCENT MARINO,Judge of the
said Court.
WOODWARD &BASSI,Esquires,of Char1eroi,Pa.,
representing the Accountant.
Monday,December 13,1971,at1:30P.M.,EST
Number 157 of 1971,the estate of Stella Eld~r,
If Your Honor please,this estat e consisted Df
real estate primarily which was sold by the Executor named in the
Will.There has been a pre-payment made on Inheritance Tax,alth(ugh
it has not been listed in the assets,'li'here is an election to take in
kind items that are of little or no value,simply for the purpose of
acknowledging the dis position of them.They are the househ old goodf
and furniture and a cemetery lot in Monongahela Cemetery.
HE COURT:
2
-7'----;~-----------------------------+--
Is there anyone else in Court interested in
this dece dent's estate?
(NO RESPONSE)
HE COURT:
by the Co urt.
The audit of this account is ordered dosed
(AUDIT CLOSED)
I hereby certify that the proceedings and evidence
are contained fully and accurately in the notes taken by me on the hearing
of the above cause,and that this opy is a correct transcript of the same.
The forego g record of the proceedings upon the
hearing of the above cause is hereby approved and directed to be filed.
urt,'
.V&V~~o<-s-'~
_._j
"
IN THE ORPHANS I COURT OF WASHINGTON COUNTY,PENNSYLVANIA
IN RE:ESTATE OF STELLA
ELDER,deceased,
, I
I
!
:'-NO.63-71-157
RECEIPT AND RELEASE
The undersigned does herewith acknowledge the receipt
of all funds due from the Executor of the above Estate,pursuant
to decree of 'Orphans'Court filed at the above number.
The undersigned,by execution hereof,does herewith
release,exonerate and discharge and otherwise save free from
suit,claim or demand the said Executor with respect to all acts
done and Gommitted in connection therewith.'
Date~..~,.~Z"'-
__•__._,•.....-__....-..._,.,...--'.,_•....,,..••_•.,.....Mr,.''..··_'-"t..~·•.",..",,_-._.......,....._..
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
IN RE:ESTATE OF STELLA
ELDER,deceased :'.NO.63-71-157
RECEIPT AND RELEASE
The undersigned does herewith acknowledge the receipt
of all funds due from the Executor of the above Estate,pursuant
to decree of Orphans'Court filed at the above number.
The undersigned,by execution hereof,does herewith
release,exonerate and discharge and otherwise save free from
suit,claim or demand the said Executor with respect to all acts
done and 60mmitted in connection therewith.
dL-~~'(SEAL)
Darlene Fiori
"
I.
~
IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PA.
ORPHANS'COURT DIVISION
NO.63 -71 -157
IN RE:ESTATE OF STELLA
ELDER,deceased
RECEIPTS AND RELEASES
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURC
RCC-43 (5-65)
j
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
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 REPORTING
FINANCIAL INSTITUTION M9.obeth EVAns Diyision Employees Federa-l Crad1t Unlon~
]5022-
15022
DECEASED JOINT DEPOSITOR,
TRUSTEE OR INVESTOR _-.lSoLlt~eu]""],.QR_EL:&.oIoJJ dlooLlAOLIr~_
903 McKean Ave.
ADDRESS Charleroi,Fa.15022
DATE OF DEATH January 20,1971
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR ---.;:D;;;..;a..;.;;r...:;l;;.;;e..;;,;n~e_F;;....l;;;;..o;;..;;r::..:l=--_
ADDRESS 309 Lincoln Ave.aharlero1,Pa.
ADDRESS Corning Glass Works,P.O.Box 590,Charleroi,}?a.
ACCOUNT NO.OF JOINT,
TRUST OR INVESTMENT DEPOSIT_.=.19.L:.O::...5~_
NAMES ON ACCOUNT Stella Elder
OR INVESTMENT Darlene ~Fior!
RELATIONSH IP TO DECEDENT_.4ilN~Q.:Un~e =..~Fur'-'l!!i~e:.tirl~d,-I _
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED November 28.1945
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $-.c;..~~L.-.._------4--~-4---
~J p,SdG)/-s-Z =-ys:7/
$""/7:~(.Y-;?o .l/--l --~:J/
RCC-134 (1-69)
I
COMMONWEALTH 0:=PtNNSYNANIA
j "DEP~RTMENT OF REVENUE
#"BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
TO:DARLENE FIORI
309 LINCOLN AVENUE
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT T ADMINISTRATION
Dote:_---=.M.:.::a:.=..r.=..ch=--=1::.:::6:..J,~1=_97..:..:1=___
County W:.:..;a::;s::.:h:.:.:i:.:n:.:Jg:::l.:t::.::o::.:n~_
_--wC......HgwABwI~dEUlRfoWO .....I~,.....P.....EiWNNww.SY....Lw.:Vu;AIU.lNL4IaA_....l5~O 22 County File No._
Bureau File No._
We have received notice that,~~~xmXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
on-J.anuary 20 19-n you came into ownership of certain property through~~
~~~~transfer from,STELLA ELDER,decdased.
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:Jt.Bank Acct'.#1905,held in the
COBNIKG GI.ASS WORIS,CHARLEROI,pENNSYI.VANIA.In the names of STELLA ELDER
and DARLENE FIORI.Opened,11-28-1945.Balance as of date of death,
$1,277.00.
apprai sed by the Commonwealth,as of the dote of death,at $1,277.OQ
50 %of this amount is taxable at the rate of 15 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
ASSESSED BY:_
(Agent for the Commonwealth)
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
o If you pay the above amount within three (3)months
of the dote of death of the decedent,or on or
before April 20 19 71 ,you may deduct a
discount of 5%of the amount of tax due,or
o This tax became delinquent,fifteen (15)months
after the dote 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
*If the tax is not paid by the above dote additional
interest is due at the rate of 6%per annum until
paid
TOTAL AMOUNT DUE
APPRAISED BY:'="ko--z '",L.
(Inheritance Tax Appraiser)
$
$_~6~38::!....~5~0~__
95.77
4.79- ----------
95.77
$--------
$-=============
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Moil or bring it to:
J53\lJ
.If you have already paid this tax to an exeC:utor,administrator,attorney or other personal rep~esentative of the
decedent for forwarding to the Commonwealth,list below the date paid,name and addre%oj 14e person f.:l wh~m
you made payment,their official title and the amount.. .
Date Paid Name and Address of Payee ~-...J Official Title Amount Paid
Under certain circu.mstances,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,I 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__.
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 $•
Date of Approval:_
Register of Wills
~Fonn Xo.R.CC-62 (12-66)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER"10.000.UNDER SECTION 701 OF ACT OF JUNE 18,1981.J
EFFECTIVE .JANUARY 1.1982,(FILE IN DUPUCATE WITH COPY OF WILL ATTACHED).-r"•...,.,~.-.
OFFICE OF THE REGISTER OF WILLS
County of ,W,,~.t)~g~P.q ,.
.....ij~;r:~~;r:~.~.~~.~~of ~~?.~~~~~~~~.~~.~~~~~.'..~~~~~~~~.~~.?a.
(Name)(Addreu)
being duly SWom..according to law,deposes and says that he is the E1te_c.u_t.QI'. _
(Exec.,Adm"Legatee.Etc.)
of the estate of..-.--Ste.lla--Elc:ler--.-'------------------.-whose last residence was 90.3__McK.e«n_A~D.ue_... _
(No,)(Street)
--Char-':e.r.oi.-.---P.a.---,------------..deceased,and that the whole of the estate of said decedent,who died J@J.l\UJ_~y 20_..__.1971"le,'ry,'Borougn oi"i'Ownshlp)(Date)
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 ENTIREnES,GIVE NAMES,ADDRESSES Aim RELATIONSHIP OF OTHER OWNERS.
f.},
1j·
1.~
()1<.
Real Estate Estimated
Value
ALL that certain parcel of land lying in the Borough of $8,200.00
Charl~roi.Washin2ton County.Pennsylvania.and described
as follows:Lot No.326.lying between Ninth and Tenth
Streets,fronting on the West side of McKean Avenue,Twenty-
two (22l feet and no tenths.and running back One Hundred
(lOOl feet and no tenths to a Fifteen (15)feet wide Alley.
~,a two_....ft.....frame dwellin2 &2ara2eHAVINt..
'known as 903 McKean Avenue.Charleroi.Pennsylvania.
1~lIAp,nllAp,tl 'Rnnk Vol 657 oa2~513)..-
TOTAL $8.200.00
Personal Property
1 ....1.•'"0'Nn ,nnA1'ilnn At:FirAt:NAt:ional Bank &S 707.55....
Trust Co ••Washinaton.Pennsylvania (Charleroi office)
2.Household goods and furniture 100.00
1 1 Q62 'PI 'Sedan No value
It...-1"t-in ...1-,1A i"100.00,-
",.L .1.~t-nm -,11101'"A -I nv for dama2es to 50.00
Plymouth Sedan on 12/18/70
."
TOTAL 1$957.55
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.
<
Jointly Held Property Estimated..Value:'-.
Savings Account No.1905 at Corning Glass Works.Charleroi,-
Pennaylvan1a.in name.of Stella Elder and Darlene Fiori.
established 11/28/45 $1,277.00 $638.50
TarAL $638.50
Transfers within TWO YEARS Prior to Death
Rone None
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 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
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 or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE
forth this fact.)DECEDENT
Darlene Fiori None Yes Sui juris 1/2 residue
~P9 ].1n<:?ln_A -,4-_.......,
Sui juris 1/2 residueJacauelineWorthNoneYes
1421 LaForge Road,
-Bl:f-2Ypslanti,Michigan
DEBTS AND DEDUCTIONS CLAIMED )
Dated:NOV..12.,197.1..RV~.~q~.M~.KJ~.q .
NOTE:List first five items in the spaces so provided,observe notations thereon,and instructions.
DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN
~EGISTER ONLY
Michael A.Melinchak Funeral expenses paid $1.692 .O($
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)
Administration Expenses •
Woodward and Bassi Counsel fees •470 91
Fiduciary commission •
OTHER DEBTS AND CLAIMS
(*)See Note below
Wanda Carrington Notarizations 10 O(
Russell Marino,Registe '"Filing will 17 ~O(
Russell Marino,Registe i"Filing account,etc.23 .0<
GUy Rogers Witness trip on will 15 .O(
Daily Republican Advertising estate 12 .5(
Washington County
~O(Reports Advertising estate 14
Russell Marino,..~O(Register Short certificates 2
Michael A.Melinchak Marker 148 ~O(
West Penn Power Electric bill 12 ~2C
Columbia Gas Co.Gas bill 43~7~
Bernard's Hairdress1rlg 35 O(
Charleroi Fire Dept.Ambulance 10.()O
Diaz Service Station Balance due on gasoline bill 6.96
Rev.VanArsdale Ministerial services 20.()O
Bell Telephone Co.Final bill 2.18
West Penn Power Co.Electric bill 12.34
Columbia Gas Co.Gas bill 40.B3
Bernie!s Garage Balance due on bill 21.20 ,
Columbia Gas Co.Gas bill 37.52
Authority of Charleroi Water bill 39.~O
West Penn Power Co.Electric bill 11.~2
Tax Collector 1971 real estate taxes 99.~5
Woodward and Bassi Preparation of deed &agree-
ment on sale of house 30.PO rRecorderofDeedsRealtytransfertax0"nn....-.i'"CJl.Vb~Total $2,908.~1 l.r
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
"I",than th,,"Imat,d amonnt daim'd and allow,d...~.~..~'\JI i~t/....~.
Subscribed and sworn to before me this.. . . . . . . . . . . . . . . . . . . . .~.~t!:(Executor . . )
........6th day of October ,1~1.,,\\t 807 F'''11-·''fie1d Avenue~~~~'I;\"'~~".•,Q llon".•••••••••••••••~~'\'*'~'"\'~~"\C\(Street Number)~,."S;."'~\Io. .. . .;. . ....,. . ..... . .. . ......i\1,~\~~'.','",Ill \\"~','".,"..~j.'Cl.......le..oi P.A......avlva...~a"'\.tl'"r~~.,,'~~~",~..UIJ.....,...,.......!'fII!•."l'~••..•••~~....•••••..••~\.~v ~~~~~1.~";~~~'lI .(City or Town and State)~~'$i~t3:'&-~~~
In the event that any future interest in this estate is transfe1'l'ed in possession 01'enjoyment to collateral heirs of the decedent after the
expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer-inheri-
tance taxes at the lawful collateral rate on any such future interest.
REPORT OF T~E REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for \•...\c:'-:.~h..~",-;\·:t.oO-n..County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amounts claimed b eponen,e ept as to those items where a greater or lesser amount
is set forth in the last column to the right in said schedule above,which g eater or lesser mount represents the sum allowed as a deduction.
l tLt '.~..l.~.
Register of Wills
~-------------------------------------------------------------------------------------------~,',Form :-\0.RCC-62 (12-66)
i
..~
~
WillAdministration }No Year .
IN THE
MATTER~-6~'TIlE ~PPRAfsEMENT
OF THE
;It•
.,'ESTATE OF '.~"
.'<>-",.:D":i
t ~~(..
'~~;\'.'!•I .
~.~..~L ~~~3
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'f.,li"••
..~
STELIA ELDER
Deceased
Late of ..~C?~.C?':lg.q of Charleroi.....................
County of W.~$I;1.i.t:lg.t;qJ;l .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
WOODWARD AND BASSI
Attorneys at 'Law
701 McKean Avenue
Charleroi,Pennsylvania
~.
RCC-81 (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
HERBERT GOAZIOU
(Executor~
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
38-1.40-7
J
In Re:Estate of __ST_E_LLA__EL_D_ER _
_....:.:W=AS::..::H=IN=.G.::...;TO::.:::.::.:N County -Fi Ie No.63-71-157
Dear }~.Goaziou,
You are hereby noti fied that the__~o~r~i::l:gxin=a~l=_____
appraisement in the estate of ----"'S'-"'T""E""LLA""'-"---'E""T""',D""ER""'--_
has been filed in the office of the Register of Wi lis of---'v""'"lA""'S'-"H""I"-'N"'-GT=..:O~N'7,_
County on November II " ,19-71,Said appraisement reflects'the following
valuations:"
Real Estate 81 200.00
Persona I P roperty_.:;.cj~57+-..;.5~5;l---------
Transfers _
Jointly Owned __·...!016'...J.3.I.L8.....;5.L:>,0L..-_
Tota I 9'-#.,-1-79J,.>6,u4...,.0'-"'S _
As to such tax that is paid within three months from dote 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 June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by on appraisement may appeal therefrom
as provided by law.
Date _---=-N=o....:..v=em=b=....:e=r--=ll~,--=1::...09'-1.7.",,1'---__
DATE OF DEATH:January 20,1971
Note:This is not a bill.
Signed __-.::F..::.;RAN=C.::..:ES='~LEO==-_
Title CHIEF APPRAISER
RCC-39 (5-681
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
(Initial)
Estate of....:!:E~LD~ER~-IS.l...!TuE:u.T.u....I!Ll:1.A DATE OF DEATH 1-20-71
(Last Name)(First Name)
FILE NO.63-71-157
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_.!.!W~A!=!S~H>:!:IN~G...T~Q~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".
November 11"1971Dated:_--="-=-:"'==';=--=~-=L.U=---__
REPORT OF THE REGISTER OF WILLS
VALUE AS REAPPRAISED
$-------+--
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)
I,the undersigned duly elected Register of Wills in and for rlASHINGTON 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",whic lesser amount represents the sum
allowed as a deduction.
Dated:NOV 12 1971 RUSSELL MARINO ~~
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $--+__2%
Tax on $--+__6%
Tax on $----------+--5%Tax on $--+__10%
Tax on $h ~P!7 ~/.(i5~o~ExemPtions========I===·~
Total Estate --I-__
TOTAL TAX
COMPUTATION OF TAX
$---------+--
$--------1--
$---------+--
$---------+--$--=l!o.,lAw:Q~11_+_.......1~A
$---'-__
(*)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 $--J
AMOUNT OF ESTATE TAX ASSESSED $-------lL-
Estate tax paid $..........l-
BALANCE DUE $----Il-
Add interest at rate of 6%from E
------4.tlO-----$------.-J.
TOTAL TAX BALANCE $-------IPAID$....J
FOR USE OF REGISTER ONLY ADJUSTMENTS ~..
NOTE:Where subsequent adjustments are made to the above computatioh'of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.",,<r'
I
AWdill ...l No..........mmlstration ~
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
..........S.'l'ELLA:..E:r:D..E:f?.
Deceased
Late of c~Q;r .
County of 1rIASHnmTON .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
f
,
Fonn RCC-2
-.J DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE N.Qy.~mQ~r.;u,.+.9.7.*..
COUNTY ~~.H+.N.Q.'r.QN .
FILE NO.9.2.::.7J.~!.5..7 .
Whereas,~~.~~~~late of 9.HM~9..~..
in the County of WASHING.1'ON ·Commonwealth of Pennsylvania,having died on
the 2Qt.h day of ~~~!¥X 19 7~seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,F.RAN6.$.$L.f.P ,an appraiser duly appointed according to law,
PP 8
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 ApprallementDeacrlptlonofAnatValunMadeforInheritanceTaxPurpolel
$
REALTY:
SEE COOY APPRAISEt-fENT ATTACHED 8,200 00
~RR.SONAl:
SEE COPY OF APPRAISEMENT ATTACHED HERETO 957 55
JT.HELD:
SEE COPY OF APPRAISEMENT ATTACHED HERETO 638 50
total 9,796 05
,
I
II
-
I
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this ...............................................................day of ........................................................·.·.·.·.·.·.·.·.·.·.·.·g~.·.·.~.2·.·.·.·.·.·.·.·.·.·.·...............:::...................................................~~......~~....................~
A rai er
(Number and Street)
..........................................................................................................................................,
(Poet Ofllee)
Penna.
..............Ml#·.~.~.....J~A.?~~(}TO'~..................COUtlty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
.............:;>.r.:l1:LJ.A ~E.:J:l."jj;;~~~;d:
Late of
CHARLEROI
Date of Death,;J,.':~?~7+.·..
Appraisemel!t Docket Vol.,.3.JL .
Page,..J4~7 No §?::7.+.:'~27 .
Filed in ReQister's Office,.~~y.!3.I.D:~.~!:....~.19...7..+...
Amount of tax due $.,~..:':..,.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ltt Appra.isement,
Appeal fl'O'm Appraisement,..
Entered and charged,.
i
t
j
!f~~I&:i:Il:JEIIiEIi:I:!IEEEZ:ll:'.lIEEEZ:ll:'.l~~~&Ii1I:Z:!I9EIi:I:iII~I-=ama:z;~:::q J
RCC·4(B·6Bj COMMONWEALTH OF PENNSYLVANIA ~~*
.DEPARTMENT OF REVENUE
NO.8 11862 OFFICIAL RECEIPT.PENNSYLVANIA INHERITANCE AND ESTATE TAX
THREE HUNDRED FORTY-ElGIn and 97/100 _
RECEIVlJ.IIlerbert:Coaeio\t ..&xc"'.dollarsrepresentingPennsylvaniaInheritanceor
From:AfTY.liOODWARD &BASSI Estate Tax due from the following estate:
2%Tax on $_
6%Tax on $_
%Tax on $_
Estate Tax,Act of
May 7,1927
$--------·n
$
$
$1,O33.~8
$
$
I'd.
1.033.18
684.21
Due -346.97
$
Prev.
Bal.
6,887.84
$--------15%Tax on
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
STELLA ELDER
Name of Decedent ----------------f
Remarks:
MJR
CHARLEROI,PENNSYLVANIA 15022
63-71-151 1-20-71FileNo.Date of Death --;
November 26,1911
Date of Payment ----------------f
liASHIOOTONCounty -;
701 McKEAN AVENUEAddress -l
I--
348.97
$=======:P'j5 E A L
TOTAL AMOUNT PAID
~~----....
Received b;.~,..~~~~i[7J(j ~~.~-U
NOTE:In accepting the transfer Inheritance tax on future estates,prior to the death of the fife .-'\..I (Signat~)'j}J'
tenant or tenant for years,as evidenced by this receipt,It Is understood that the Commonwealth shall.,-----"
not be precluded or prevented from hereafter assessing additional Inheritance tax at the death oftlie _\,_..;.~/MJ >-t U '.
life tenant or tenant for years whenever It appears that such additional tax may be legally due and ,....,(Title)
collectible for any reason whatsoever.'"\
---._....._._.-..._...--.'-_.~.-...._--,...-...-.....
~~ST WILL AND TEST.~~ENT
•_01 "0,,"
KlTOW ALL-MEN BY THESE PRESIDTTS,that I,STELLA ELDER,
of the Borough of Charleroi,Washington County,Pennsylvan~a,bein
of sound mind,memory and understanding,do hereby make,.publish
and declare this to be my Last Will and Testament,hereby rev~klng
'I any and all former Wills by me at any time heretofore nade.I .
And as to all of my estate,whether the same be real,
personal or mixed,of vmatsoever kind and nature and .wheresoever
situate,of 17h1c11 I die seized and possessed,I give,devise and
bequeath as follows:/
I direct the payment out of my estate of theII
iI expenses
!boss~b=he
!
FIRST:
of my last illness and funeral as'soon ·as conveniently.:
after my decease..,
SECOir:D:All the rest,residue and..remainder of my
I estate'of i'rhatsoever }:ind and nature e.r..d 'h''heresoever situate,.I.
give,d'evise and bequeath unto DARLEl{E'FIORI and J.ll..CQUELIHE '\mRTH,
IN WITNESS liHEREOF,I have hereunto set my hand and sea
o this my Last Will and Testaoent this 11~~'day of April,in the
;.
"
I .nominate,',constititte and .appoint HERBERTTHIRD:
Ito have and to hold the same unto theo,their heirs.and assigns
Ifo.rever •.
IIIIiI
GOAZIOU,Executor of this my Last Will and Testament and directI~hat he shall not be reqUired to enter security in any jurisdictionI
,,'lin ;;hich he may act.
i
I"':"VIN B.BASSI
:'T:>RNEY AT LAW
EiiARLEROI.PA.
.00 T
2,2 ~0 .:J 5
707.55
1 00.00
1 00.00
5 0.00
9)1 5 7 .5 5 S
63850
9)7 95 .C 5 S
2,90821-
613 :;;7 .8 ~r
L692.GO
47 0.91
10.00
17.00
23.CO
15.00
1250
14.0 a
2.00
148.CO
1229
43.71
35.00
10.00
6.96
20.00
2.18
1234
40.83
2120
3750
37.50-
3752
39.40
1122
99.15
30.G 0
82.00.fJ 21 9 a&.2 1 TJ)~jJ .00 T
-'''l
.~
year of our Lord,One T~ousand Nine Hundred and Sixty-two (1962).
Signed,sealed,pUblished and·declared by the said
I
I.I
II
SEAL'./~
I
I STELLA ELDER,'as and for her .Last 1-'il1 and Testament,in the
presence of us,lh10,at her request,in her presence and in the
presence of each other,all being pr~sent at~the same ~ime,have
. j h·ereunt·o subscribed our'names as iTi tnesses..-."."
II
I,
I
I
·1
,.
I,
,ELVIN B.BASSI !,
:'TTORNEY AT LI\W I
CHARLEROI.PI..I
I
.~
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