HomeMy WebLinkAboutOC1971-0186 - ESTATE OF BOULANGERRCC-134 ( 1·69)
COMMONWEAL TH,OF PENNSYLVANIA
DEP~RTMIEN'f OF REVENUE
'euREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
TO: MARGARET }.1. BOULANGER (Mother 6f Donald)
R.D. # 2, BOX 479 A
Date: December. 10, 1970
County Washington
CHARLEROI, PENNSYLVANIA 15022
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.
J
The property on which tax is hereby assessed consi·sts of:" Jt. held U.S. Savings Bonds Series
"E" held in the SAFE DEPOSIT BOX OF JULES OR MARGARET 0VIFE) of DONALD (SON)
or GERALD BOULANGER (SON), held in the FIRST N~TIONAL BANK OF CHARLEROI,
CHARLEROI, PENNSYLVANIA. 6 -$100~00 pur 1-70, in the names of JULES
BOULANGER or DONALD BOULANGER. Balance as of date of death, $ 457.20.
appraised by the Com~onwealth, cis of .the date of death, at $ _4..:.=.5.:...7.::..• =.20-=------
50 %of this amount is ta~able atthe rate of 6 %
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
'NET TAXABLE AMOUNT
AMOUNT OF TAX DUE .
. . . . D If you pay the above amount within three (3) months
of the date of death of the· decedent, or on or·
before March 2 19 · 71 you. m·ay deduct" a
discount of 5% of the amount of tax due., or.
D This tax became delinquent, fifteen (15) months
after the date of death and, in addition to the .
tax, .statutory interest at the r~te 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
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
$ _ _____:2:..::2=8:....:.•=6=--0 --$----------------
13.72
.69
$ 13.72 $============
ASSESSED BY: ______________ _
(Agent for the Commonwealth)
To insure proper credit to your account
this Official Notice must accompany
your payment. Mail or bring it to:
AGENT FOR THE GOM!t~ONWiALI o;
COURT HOUSE
WASHINGTON •. PIEr~tM. lSaOJ
~ ·.
If you have already paid this tax to an· executor, administrator, attorney or other personal representative of the ·· ·
decedent for forwarding to the Commonwealth, list below the d.ate paid, name 'and address.of..the personrto.\'{hom.
you made payment, their official title and the ·amouri't. . . · .. :· : ". ·. :··,\·: '· · · · ·.' _-!:'-'··:.·. ·_: ·'·.··', ;, ·:. ·.··; ) ~ •• • • • ' ••• 11 .. : :· ••• l·:. ~-.. ~.:·r:; ... ···,·: ~!.. l. ~: . . .. • ';
Date Paid Name .and Address o£" Paye~ Officiai.Titi~ .. ,./ ...... ':A~oun.t. Paid, .· : ..
___ 1 ... )·_c_1 _r_~ ,. ~ .,')r. __ ·'?:....:~:....:';):...r_! __ _:._ ___ t::..;. ·:.:.~J..;.f.:.:.;.~.rr·>"'.. lo '19r~j'_c)_::! 'I •.. . , T., . r· ... , . "
J ' • ' , . "~ •• ~ ... ~. ~. . .• ;. . ~ .. , / 't. •. ~_:_..,~.:.......;..::..:....:..~
n c, J',:. ;· r..;,,:..,·...,, _.,.;.; • ..:,_ ________ _ ' 't • • I r " r• ,.1 · ... !"' "': .,..~ _i ... ~ .. ! ...... ~ ... ~ .!. ....... ~ ...... , .... ~ .. ' .• • !1
Under c~rtain 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
.~.Y.: Y.~J.I}!!~Y .. .Au.aJify :a_~:«J.~~u-~t:l<>.M: pgain.~t. th.~· grq,ss· . .v.91.~~~ qf tbe~ p~op_eJty_)~.: th_e c~mpu.tation .9f tax .. d.ue .. H .any '
.~u~-~·~~p_e~gi!u.~~~ •• IJ!~~t;~JL.of the three following tests, it.is .recom1J1~nde.d.tllat you ·i:tem!ze the ·payih~gts_l5~low,
execute the ,a'ffi~~.:._'(lt-l,,gr\d ~~tum t~~! 'V<?tice.~ .• The:. R~gi st~·i?: of 1 '!Y ij l~ 1¥!) !be~a~Jn~ t~e. d~.~!~ ~~~).rnec! ;~~.~l.C!!!~-~~,~~
those which he determines to be ·proper. The tax will then be recomputed and you will receive an amended
assessment of tax. · ., .. ·
." j ••
THE THREE TESTS WHICH MUST BE MET'ARE THAT:
(~!J i:,.£!'J~" ~;~·~:r.;:·· t~!!L; ·(f.~ • t.: a ·• ;J r~~: .. J~. . . . ,. . .~1 .•
(;·,J.-:~Yo,UJ~.~r~tper.~_qnaJ!y l~g~lly,r~~s,~on,sj~l.e fo,r,th~~~ 9~bts,;;af!d~( .. ':f(O"l. ... Q. .~::·~.: . .J/1 -~·i f;.[orf .. )_
,r•;; •. U;J'l: .:J ;:·:.:· Tl •. ~f,l·,1:: 1Gfl1! D1::t ;1i f:Lr' .. ~~~r;;·, . .' ... :~H~T.:~ CJ/,'.· .. ,/; ·1o 2 -·You actually pard these debts out of the account or-property descrrbed.above ana can furnrsh proof
f . 'Ll ... ,, ~'---~ Hf ~ ,,.. .. ~. n.J' .... d'l. '.~ ~ .. ,.,J'T 'J' u· '"l~ .. .. ", • ., T'{ •.• 'If": 1'\j ';r· .l ... o sucn·payment,·r Jrequrreo,-an · ... t~·-.... u. J~ ~ .' -t., .·.~:'-· •···. ··~· · · •• '···' ···.·~ ·v.
~:,:.~~:-_. .. .fj.oob .. ~, 1jJr,1 'tot~.~ '~~'":r,fr ... ' .::~lC// 'J"~.~ .~ .. Ii.'.;' ·l? ~1.~;r" .... ..r·:JJ .. ~
3-These same debts are not also claimed, for tax ·purposes, by an ·ex-ecutor, odmiriistrafor.or other .
persona I representative of the deced~:n.t\h-a(ld I ing the ad111 in i.s tra.ti.on of the genera I e~tqte of the _.
decedent or any other transferee.· · ·. . · · · . · .
t . • . • ' ' . ') ::.
SCHEDULE OF DEBTS
Date Paid Name of. Payee C ~. Description of Obligation Amoun,t Paid
\ ' .
'· '.
·.
. l.:
~ . .•
TOTAL. $
{attach separate sheet if required)
COMMONWEALTH OF PENNSYL V.AN(A}
SS:
COUNTY Of _______ _ \ . ~ . .. ' .
I, here.by certify that the f.or~g~ing is· a .jus.t and tr.ue stat~~-ent ~f
funeral expenses and other debts of the decedent, , for which ·I
was legally responsib-le and which I did pay out. of the·proper.ty herein ta·xe·d, I further certify, that to the
best of my knowledge and belief, these same debts will not be' claim'ed by any other person, for inheritance
tax purposes. : _., .
SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF _________________________ 19 __
Signature of Tax payer
REPORT OF R~GISTER 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$ --------o
Date of Approval: ______________ _
Register of Wills
. ·-~.
I •
I
.,.
RCC-134 ( t-59)
COMMO_~W~AL TH OF PENNSYLVANIA
, . DEPARtMENi OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
TO: MARGARET M. BOULDANGER ( Mother of Gerald) Date: December-10, 1970
R.D. # 2, BOX 479 A County. Washington
CHARLEROI, PENNSYLVANIA 15022 County File No. _________ _
Bureau File No: t ..3-7/-/ F /
~e h~~e re~•ived notice that, ~~~~~~~~~~~~~~~~~~~~~~~~~
on December 2 19...1.0, you came into ownership of certainproperty through J..GYI.u&.~~~IAAIYLII~OIAII'l~Joi9o.AUIL44
transfer from:, JULES BOULANGER, deceased.
Under the Inheritance and Estate Tax Laws of the Comm_onwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you, a~ tra~sferee.
The property on which tax is her~by'.asse.ssed co.nsists of: Jt. held U.S. Savi)gs Bonds Serj es
"E" held iri the SAFE DEPOSIT BOX-SF JRLES OR MARGARET (WIFE or DONALD (SON)
or GERALD BOULANGER (SON), held in the FIRST NATIONAL BANK OF CHARLEROI,
CHARLEROI,·PE:NNSYLVANIA. 6-$100.-00·pur-!l-70, in the names of JULES
BOULANGER ·or GERALD BOULANGER. Balance as of date of ~eath, $457.20.
appraised by the Commonwealth, as of the date of death, at $ 457 • 20
50 % of this amount is taxable at the rate of 6 · %
DATE OF ASSESSMENT·
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE-AMOUNT
AMOUNT OF TAX DUE
. '
D If you pay the above amount within three (3) months
of the date' of 'death Of the. decedent 1 Or On Or
before Marc~ · 2 · 19 ·. 71 y_ou may deduct a
discount of 5% of the amount of tax due,. or
. .
D This tax became delinquent, fifteen.(lS) months
after the date of death a'nd, in addition to the
tax, statutory interest at the rate of_ 6% of the
tax per annum is also du.e 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
$
ORIGINAL ASSESSMENT
$ _ ___,2=2,.,.8 ...... ...,.6~0'----
13.72
--___ ._§~----
/.5·7~
.;14 %5!
.J.l.72
AMENDED ASSESSMENT
$----------------
$===============
ASSESSED BY: ______________ _
(Agent for the Commonwealth)
IONS TO TAXPAYERS
Make checks or money orders payable to:
~ ~J.?b ~,L~/f')7/
~~~~
~C-# /P/~r/7?3
To insure proper credit to your account
this Official Notice must accompany
your payment. Mail or bring it to:
't(LWY( I 1 '"'"~~
AGENT tOri T,;E ~.;O!~MuNwcALfH
COURT HOUSE
WASHINGTON, PENNA. 15301
If you have already paid this tax to an executor, administrator, attorney or other personal representaHve· of the·
decedent for forwardiing to the Commonwealth, list below the dot~ pai.d, name and addr.es·s·of. the persorJ-tQ.,;w.hom'
you made payment, their official title and the amount:·.' _: ... ·._, -': ·.: ··. ,: ; .·. ··.~-:_: .. ·:· ':_. ~~.: ·:· .... <. ···
' • '• ~ t) ••• ~· .. . • ~ • • • '
:· ' . : ., :\ '.· (
Date Paid Name and Addre~s ~f Po~ee .. '· .Official Title. ..
•• .'_t ~ • : ' '.: ;' • : ~~ .• ". • • -•..•
, .. Amount P.aid . . . .
) .. ..., ., ' ' ._, • , J . , J r, . )
.I 'I·~ : l '~~';.... ~: .-:;... . ...,-. ----------1. :r f .. 1 ~~: , s . n .. . . . . . . . .~ .. .. . .,_ . ~
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
.~Y ,you may .qualify a.s.deductions· i:igcii"nst:the:gros·s .. vfi:due·;ouhe propertY Jri th~ coniputaticm o.Lta~.d.ue.· lf.any
.~uch·~-~P.e!l_dityr~s~r:ne~t·aJI of th~ three following tests, it i.s recomme11d~d that y~_(f.it.emize t~e H.~y.r!Jer:Jt?;,b~low,
execute the .af_fijd?~ ~~· ~nd r,eJ~~n -t~ i~ "!~Ece:~ ... !h~;. R~gcis,t~r1 of~~ iJ_I~. :-:'JI,I~ex.a!.ll!~.e)~.~:~.~?.t~·J ~9}!11~-~.:g[l_d~ a ~l_?~i :.
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:
,~:":·~·.-'•~ t:~Jrlr..,' :: •• \ t, .. ,"~_.·1 ~~,rr~-~~ .JT. . .. \.· .. . ~: ~ ·J 7 )You .. ~~re. per~~na~ !Y .l~ga) ly -~~.sponst~le for) the:s~~~bts,1an_d')l' 1 I,~·, 1.: .1 .. ~<' ;7c_ ~> ~. 1 rt i ',lor! .;
' ); :: 1;., ·~:; ':'' :: '/ •. n t;, ::! ... ··: .• r,:n' ~).' ri; j-[~rr .• {•tr):>,' tT • ....-.:(1! wr r.r:.: ; ... '1'"J 2 -'You actually pa1cf these i:lebts out of the account or.property aescr1bed·above.and can furmsh-proof -
of such p'ayrrient, fhreqoired·,'andtr (·~~ .. .f ·u ... (J~.V. t. -.l _.t'.~ :_t",: ~·r.~ > : t l:~;;::iJ;.L:: .
. r;_:_ ;-~ .• 1 .Jr-J~) 'to :LJsL 'l') e.r. ,,:wr.JJ\'~ .; .. ! .. <'wu·: .,Jr.~:.:~J --r:.. .... a~.: J'.'l)i:
3-These same debts are not cilso claimed~ for tax purposes, by an e·xecufor, ··administrator or other
personal representative of the dec~~~n~(~~ndling the ad~'nistr~tion of,the. gene~o.l estate. of the.
decedent or any other transferee. ; ·,, , ~ , . . . (F' ...
. SCHEDULE OF DEBTS
Date Paid Name of Payee ·~ · . ')~-!~ Description of Obligation
... J. ......
\~ .' .
.{attach ~eparate sheet if required}
~ f
COMMONWEALTH OF PENNSYLVAN·I).)
SS:
COUNTY OF: _______ _ .... _ -, "
.I I •· -
,. .
TOTAL:$
Amount Paid
t'
,· . ,• ..
I, hereby certify that the fq~egol~g i~·a j·~st·o.nd tr~e stat~ment of
funeral expenses and other debts of the decedent, , for which I
was legally responsible and which I did pay out 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. . t · .•
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 $ ------0
Date of Approval: ______________ _
Register of Wills
• ,I
Fonn RCC-2
~· COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ........ !~}J..;:}§.:t,7. ..... ?.?.?. ...... ~.??! ................... .
.~ ·DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG. PENNA. 1 7 1 2 7
COUNTY .... Y!.~.~.~.~~.?..~ .............................................. .
FILE NO ...... ~?..:?.~::::.~.?.?. ............................ -.............. , ... ..
Whereas, ................................................. Jule.s ... B.aul~er ................................................ late of ............................. Char.le.r.oi ................................................. .
in the County of ................................................. ~~.~.9:~g1-.?.~ ..................................................... Commonwealth of Pennsylvania, having died on
the ........................................ l;?.~.G.OD.4 .................................... day of .................. ~.~.~mP.~r. ................................ 19 ...... 7~ seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ........................................ A:r¥..~P. .... !.Q~.+. ........................................................ , an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix
the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Description of Asset Unit
Values
Appraisement
Made for Inheritance
Tax Purposes
$
.Tt. hel n U s:. Sa.vinr!s Bonds Series 11E11 held in the SAFE DEPOSIT
BOX OF . JHLES OR MARGARET (WIFE) OR DONALD . ( S:ON_l OR GERALD iSON)
held in the FIRST :NATIONAL BANK OF CHARLEROI, CHARLEROI, PENNSYLVANj[A
6-$100.00.pur 1-70, in the names of JULES BOULANGER OR GERALD
ROIJT.Al\Tr!RR R~l ~.nr.e ~.!'; of r'l::~.ta nf neath $1.1)7 20 }, t:,? ?()
Jt. Held U.Si.Savings Bonds Series 11E11 held in the SAFE DEPOSIT
BOX OF .niLES. OR MARr!I\R.E'I' (WIFE) OR nnNAT.n (SON) OR GERALD ROTTT.ANr:.F.R
(SON). held in the FIRST NATIONAL BANK OF CHARLEROI_._ ClliiAR.LEROI_._
PENNSYLVANIA f..,_ !1>100 00 nnr·l·-..70. in t.he n::~mes of JULES
BOULANGER OR DONALD BOULANr:.Jm-BR.l~r:~ce ~s of d::lt.e or' deat,h
$457.20 457. 20
Having been duly sworn according to law, I do ht:!reby certify that the above appraisement is made in con-
formity with law on this ,;}..:let day of ~~;;;;;~ ~~ :
( Kumber and Street) .................................... tf.U..~ ....................................... , Penna.
(~OftiC!e)
•• < •• •• •':
........................... W.~.~.lP.,,I,lg~gi.J:~ ... , ................................... . County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
............................ c!~~.::> .... ~~~.C3:!l.S..~.~ .......................................... ..
. Deceased.
Late of
.............. Cbar.le.r.oi ................... : ................ ! ... : ........................ •· . : ,>
Date of Death, ................... g::::-+.9:-:7.9. ........... : ...................... ..
:·
AppraisemeHt Dock.et V ql:, .;._-·. •,
·Page, No. . ... 93.::::7l~J:?.9. .......... ..
Filed in Register's Office, ......... ~~? .. ~ .... ~.~ .. : ..... J9 ... .?.~ ·,.
Anwunt of tax due, $ .... : ........... : .............. : ............................... : .... .-· ·
UEP ARTMENT OF. REVENUE
,,
Received,
Exa.mined and Approved, .
Wrote abo.ut Appra.isement,
.,
Appeal f,.om Appraisement,
.\. Entered mid charged,
(! ..
f
1 ... 4 •• ~-------