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Home My WebLink AboutOC1971-0161 - ESTATE OF MCCLELLAND... · . ·.:. ~· ,"-~ ~ ·' coMMONWEALT~'oi= PENNSYLVANIA . DEPARTMENT OF REVENUE HA~RISBURG .. ·j )', RC C-43 (4-69) NOTE: TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of Revenue .. Btireau of County Collections · · 26 S. 4th Street Harrisburg, Pennsylvania Dear Sir: ! • Pursuant to Section 742, Pennsylvqnia Inheritance and Estate Tax Act of 1961, we herewith submit the following report: NAME OF REPORTING . - FINANCIAL INSTITUTION Mellon Na~onal Bank & :bust co.; . p • • • ' •• ' • • • \ ~.' ADDRESS.· 40' ,§; J ... in St. Ud Cbet~:y Ave. . Wa•hinston Pa, 15301 ACCOUNT ~m. OF JOINT, . . . . • TRUST OR INVESTMENT DE PO~ IT...... ___,:1::.;?=-8-o~. ·~9-6...:.:!::S48:c~ .. Ul.l.OIU1...__ ______ _ NAMES ON ACCOUNT OR INVESTMENT lluas•el.l J. lfcC1e11anct or lean •· Thompeon / ADDRESS ANDCOUNTY __ ~1~6~so~r~ar~k~b~ve~nuu~o~~w~a~·~h~iDS~·~·~~oa~,~t•a.~l~J3~0Hlr---------- ,.-· .. DATE OF DEATH -=:'12:::.1.:2S::&/..:..:70~· · ---------------....,-- SURVIVING DEPOSITOR, . . . BENEFICIARY OR INVESTORKt..;.;.·.;....•.;....•·....;·.J;;...;.··ea_· n;;;;..· . ..;;.;A..:..~·.....:·Th=~· :=;OJ!lP=:a:..:l:.:::on=----------- ADDRESS ____________ ~Wuuah~fun~g~t~mn~,~~~-~-.~15~3~0~1------------------- RELATIONSHW TO DE:CEDENT~d-•"'•lp...,t,.ez.~. ___ ;,.__ _ __,...,. ______ _ DATE DEPOSIT OR INVESTMENT wAs ESTABLisH·Eo 3/3i/6s·· .: · -. . . . . . . . . . BALANc·E:, INCLUDING' INtEREST .·.·. -· J; :W" . . : .. .. , , , ." ... ..· , DUE, AT DATE OF DEATH $.;;;.;1,~,.;:1;.:;;...:90::..:•.;.:.::42::,..· ____:::::".2.::.....·":-__;;;.,·j"-'-f.,;;....'£;;...;.J...;_/ _______ _ tt; t!:~:/ ~~~:; , -, , S;gna~~LE ·'' ,·:'. !:· ' ' . ,·. '· ',,·· _.J-1 ':.. .. ' '.' ! .".J. i ~-~ •'I . /.; I .{ :.'·. :~,~,~ i . ·l i . . f . ··- ·! ., •· .. · /· .,· .j" . ' j I • ·'I ·,·.,\ -.,, :-· ·-.:·.·-_-, .•• ,·~.;..--,_.·,;_~~ ... -,~.-~ .• •: •. • •• -•. RCC-134,(1·69) .. < ,: ,_ .. ·;· ··_-; ...... , .. ·' . . . __ .. COMMONWEAL T_H O.F PENNSYLYANIA _; DI:P6RTMEI'lT OF REVENUE . BUREAU'OF COUNTY COLLECTIONS • INHERITANCE TAX DIVISION .. . . O"i='f:h:1A'L' N'orlce·of: iNHERITANCE TAx· APPRAISEMENT AND. ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION . ·. ... -........ _ . TO: MBS .• JEAN _A. 'l'HOMRSO~t .. {, .. Dot~: -~a!luary · 6, 1971 County . lvashington J 650 PARK AVEbUIE _ . ,. :J ,. " ; I • ~ I .. : ~: ' i' ' 1 . • . ' "· ~ ...... · .... County File No.---,--------- .Bure~u.File No~ ~..3-?/ -/~/ ·' I 'j ! '" .We have -received notice thot)EaXXlXrlX&lQK~HXXXXXXXXXXXXXXXXXX.XXXXXXXXXWXXXXXX on··. n·ecem_ber· ,25 · . 19;1Q,., yot,f co~e· into ownership ·of c-~;t~i~ p;~p~;ty thr~Jgh~~~ ~~«-· . tra_~sfer from~-RU~SELL J. ~-~c_c~~LLAND, .·deceased •. 0~ ••':.' • ;.., oa• • ... ·: 0 I • I 0 ~'I; I• 0 olo : 1 .. ~. ~ < o ,0 • o ~ f I Under the Inheritance and Estate To~ l.ows of the Commonwealth of Pennsylvonia such transfers· are· taxable and the liability for the payment of the inheritance tQx due is imposed upon yo11, os transferee. ~ -· . : ~ -.. · -. . : . . . ; - The p-roperty on which tax is hereby ossessed consists of: ~~--~ _ ~all~. A~c~11nt #178-19-6548. 01, held in t}ie ME~LON .r.lATIQNA_L Bl\NI( & ':TR_~~T __ CQlfP.t\Nx, WA$HINGTON ·OFFICE, . · WASHINGTON,· ,PF;NNS'fLVA_l\!I_~. _ Jll~-~ile.:.,l!~m.e_s no(R{J~~E~L J. J.fcCLELLAND or. JEAN A. ' . -.. . . -' . --. . - TijOJ.WSON • Opened • .. 3.':"31-.65.. Bilil.DC~ JUt n_q_f QB_te __ p_{ ':.deatbt ~ $1,190 ~ 42 · ._ · . l . . ~. . ·-:...#. . ' . . • • • ~ •• • .. " ·:.-;.... .. . --.. ----" --· ' . appraised by the Ciirrimonw~0 lth', as ohhe clcite of death; at$ 1,~90.42 '·::. j' 50 %of this amount is tgxable at the rate of ... 6 . %. · ;· +-,. . ~ ' ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT ,-~ -·.. ... ..._ ., . -~ -. .) -': ..,_...,..,...,.....,.,...,.,.......,..,..._,...,.,.,.,.....__..,.. ~ _ T AXABJ. E AMOUNT: · .... , . $ ~5~9~5 ·~-2~1;.......,.,.,...,.,.,.,,......,.....;_,. .$-__,..,..,.~----- ~ · ·LESS: ALLOWED· DEBTS· f --NET TAXABLE .AMOUNT ·-· . ' -'AMOUNT-OF.TAX'DUE. r· -· .... . \ :--D If you ·pay the ·al:iove~·amount within three· (3) months $-• • of the date-of death ... of the decedent, 'or on or - ·;-~---before Mardi· 25 ·19~ 71 you 'may ded.uct a ;·· __ ·:~ .. ~isco~n(~f~% o_ft~e am?u~t of tax due!.or_. ·_· .. ' ·1-D This tax lleccime.delinq.uent; fifteen (lS) 'mo-nths ' . -~fte"r the date' ~f 'death a'nd, in"addition' to the ' ·• · ... i-d~, statutorx intere~t-at the ·rate. of 6%.;f the -~.. . :--to~ p·e·r~ a~~ u~· is ~I so due-· as of_ ~-. . .. . - . ...... _ l9 ___ in the amount of · i t i I ' '*lf'th.e tax--is not. paid by. the. above date 'ciddltior10l interest .. is due at. the rote of 6% per annum until pa!d f .•. . •, 35.71 .... ...... . -. .,. ,, ' ....... ~-.. - 1. 79 -------~-----~--------. ' _____ -"!' ___ _ -----..__ ----· . ' . . . ' . -~ . . . --·--- ·~ .. ~ $ 35.71 '· . $ =· =========== ASSESSED BY: _____________ _ Make checks or money orders payable to: --~~-~ -~->-7/ ~-/:? -/r?/' -~;~/;:;;· ":; ..... (Agent for the Commonwealth) -~ . TIONS TO TAXPAYERS .. . · .... '.; .·:..··. ' ' . ·...,.: .To insure proper credit to your account this. Official Notice must accompany ·'your pay.ment. Mail or bring-it to: " If you have alreody paid this tax to an executor, administraftrf;· ftttlrney or other personal representative of-. the .. decedent for forwarding to the Commonwealth, I ist below the date paid,.nam~ and address of th.e. perso.n .tor--whom · you made payment, their official title and the amount. _ ,' ·~' . · '' · . ,, .. _ .· , .. ·:~·:.:'1:_ .. ~·.:·{.::.:;.~. Date Paid Name and Address of Payee '' Offi~i~f T1ti~:, .: ·'·' ... ··A·~~uri.t 'pa'id'':· ~~-;,~;~~,.::~ .. ·~'''"~ 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, th~ cornputati~n of ..tax due ... If a·n·y such expenditures meet all. of the. three following tests, it is recommended that you i!·emjz~ the pgyrl'l~l'!ts bel9.w; execute the affidavit, and return this notice .. The Register of Wills will examine the ~ebts ,claimed ~nd al.loVf, those which he determines to be proper. The tax wil.l then be recomputed and you wil.l receive an amended assessment of tax. · . . THE THREE TESTS WHICH MUST BE MET ARE THAT: . .. . . \ . . ' 1 -You were personal.ly legally responsible for these debts, and 2-You actually paid these debts out of the account or property described above ani ~on furni-sh proof of such payment, if required, and. 3-These same debts are not also claimed, for tax purposes, by ari executor, administrator or other personal representative of the decedent handling the administration of· the general e~tote of the decedent or any other transferee. · . . · SCHEDULE OF DEBTS Dote Paid . Name of Payee Description of Obligation Amount Paid .. '. . TOTAL $ ·.·:.··· ('attach separate sheet if required) COMMONWEALTH OF PENNSYLVANIA)· SS: ·COUNTY 0~--------. ... . . ... I, hereby certify that the foregoing i_s a just qnd tr.ue statement of funeral expenses and other debts of the decedent, , for which I was legal.ly responsible and which I did pay out.of. th~:property h~rein ta~ed. 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 obpve county, do respectfully· report that I have allowed deductions listed above in the total amount of $ ,; · Date c:if Approve I:_·---~--~........_....._ _____ _ Register of-Wills Form RCC-2 D;;~R.'fMENT OF REVENUE BURE-'U OF COUNTY COLLECTIONS . HARRISBURG, PENNA. 77 1 2 7 COMMQNWEALTH OF PENNSYLVANIA DATE ...... :w~f>.~~Y. .... "J.:7.1. ...... !.?.7.~.: .................... . .... RESIDENT INHERITANCE TAX COUNTY ...... Y.f.?.:~.~.:i.?&.~?..!.:i ............................................. . APPRAISEMENT FILE NO •....... ?.?..:.?..~=-~.?.~ ........ , ................. -.................... . Whereas, ........................ R:U§.~~.ll .... J .•..... N.9.G.l..~U.~p4. ...... : ............................................ late of .................. ~~.~~~~~.??. ....................................................... .. in the County of ...................................... Wa.~.h.ingt.on ......... · ...................................................... Commonwealth of Pennsylvania, having died on the .................................... 25t.h ............................................ day of .......... Y~L~mb.~.r. ....................................... 19 ...... 7.9, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, .............................. A¥.~P. .... f.'.~.! .................................................................. , 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. Description of Auet Jt Bank Account #178-09-654.8 01. held in the MELLON NATIONAL BANK Unit Values & TRUST CQII.1PANY. WASHIN:;-TON OFFICE, WASHINGTON, PENNSYLVANIA. In the r:~es of RUSSELL J. MC CLELLAND OR JEAN A. THOMPSON. Opened 3-31-65. Balance as of d.<l.t.e of death $1 .190 .k2 ; . . .. $ Appraisement Made for Inheritance Tax Purpose& 1,190 42 WASHINGTON County RESIDENT INHERITANCE TAX:APPRAISEMENT Estate of RUSSELL J. MC CLELLAND Deceased. Late of ......... : ......... WAS.Hl.NGT.O.N ....................................................... . Date of Death, .............. 1.2:::-.2.5::·:-:7.0 ......................................... . AppraisemeHt Docket Vol., Page, No. . ...... 9..3..~71~+..9.+. ......... . Filed in Register's Office, ............ ~.~.~.~ ..... ~?. ..... 19 ... 7.~ .. Amount of tax due, $ ............... ·:··········'········································· DEPARTMENT OF REVENUE Received, Examined and Approved, ........................................................... . Wrote abo.ut Appra.isement, Appeal fFom Appraisement, Entered and charged, .. ,, ··! ~~ ... .. r-· ' .J ~. '" lor, . ~ .. J .. :.. t :~~ l'l,# I (···