HomeMy WebLinkAboutOC1971-0193 - ESTATE OF HAMILTON• •• •
and distribute to the Donor, or for her benefit, or to or for the benefit
of the Donor's husband, \·!ILLIAM C. HAl1ILTON, so much of the income from and/or
so much of the principal of the Trust Estate as the Trustee, in its sole dis-
cretion, deems advisable from time to time for their comfort, maintenance
and support and to aid them, or either of them, in the event of any circum-
stance or condition affecting them, or either of them, wherein money is
needed.
B. Upon the death of the Donor, the Trustee shall hold the
principal of the Trust Estate as it is then constituted, for the use and
benefit of the Donor's husband, WILLIAM C. HAMILTON, and shall pay the net
income therefrom to him in convenient installments, or shall deposit the
same to his account, as he shall by writing direct, for and during his life-
time. In addition, the Trustee shall be authorized to pay and distribute
to the Donor's husband, or for his benefit, so much of the net income of
the Trust Estate, together with so much of the principal thereof, as the
Trustee, in its sole discretion, deems advisable fro~ time to time for his
comfort, maintenance and support and to aid him in the event of any circum-
stance or condition affecting him wherein money is needed.
c. Upon the death of the survivor of the Donor and the
Donor's husband, WILLIAM C. HAMILTON, the principal of the trust estate shall
be held in trust and/or distributed as follows:
1. One-half (1/2) thereof,in the event the Donor's hus-
band is the last to die, as constituted at the Donor's death, shall be paid
~--
and distributed as the Donor's husband shall appoint and direct by specific
reference to this general power of appointment in his Last Will and Testament,
whether to his estate or otherwise. In default of such appointltlent or direc-
tion, this one-half (1/2) shall be held.and/or distributed under the provisions
of sub-paragraph 2 below.
-2-
I -I I
Form 20-Clerk of Orphan's Court ;
&tate nf JtuuBglunnin. }ss.
Allt!liJmg cnoamtu J
I, RITA WILSON KANE, Register of Wills and ex-officio
Clerk of the Orphans' Court, in ana for said County and State, do
hereby certify that the foregoing and annexed pages contain a
"' true copy and correct Transcript of the record and proceedings in
h 1750 65 said stated case at No ........................................... of 19 ............• in the Orphans' Court of said County, so full and
entire as the same remains of record in my office.
In Testimony Whereof, I have hereunto set my hand and affixed the seal of the said Court at
Pittsburgh, this ....... ~?~~ .............. day of... Ji'F:BoY~~;:••····~lo·~···························
' Register and ex-officio Clerk of Orphans' Court.
&tatt nf lltttaylnanta, } ss:
ALLEGHENY COUNTY
I, HUqH C. BOYLE, President Judge of the Orphans' Court in and for the County and
State aforesaid, do hereby certify that the above named RITA WILSON KANE, by whom the
foregoing attestation was duly made, was, at the time of so making the same, and is now ex-officio
the Clerk of said Court, duly commissioned and qualified, to all whose acts as such, full faith and
credit are and ought to be g,iven; that the seal thereunto annexed is the seal of said Court, and that
the said attestation, so madjl by him, is in due form of law.
In Testimony Whereof, I have hereunto set my hand and seal at Pittsburgh, this _ .. 17th ..
da f FEBRUARY 19 71
yo ................................................................................ ··················~-~~(;~
PRESIDENT JUDOE.
I, RITA WILSON KANE, Register of Wills and ex-officio
Clerk of the Orphan's Court, in and for said County, do certify
that HUGH C. BOYLE, by whom the foregoing certificate was given, and whose name is thereto
subscribed in his own proper handwriting, was, at the date thereof, President Judge of the said
Court, duly commissioned, sworn and acting.
In Witness Whereof, I have hereunto set my hand, and affixed the seal of the said Court, at
Pittsburgh, this ............. n1;1
1
.......... day of ............... =~~ ••••••• ~ ......... t::.~ ............ .
Register and ex-officio Clerk of Orphans' Court.
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~ • Form RCC-33 ·
REMAINDER ESTATE APPRAISEMENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RESIDENT DECEDENT COUNTY OF; ·: .......... :.WASHINGTON .. : .......... : ........... :: ........... .
IMPORTANT: This return must be completed in detail and. filed, in duplicate, w.ith. will attached, with the
Register of Wills of the County where decedent reside,d; Return is due within on~ year ~fter
date of death, unless an ex tens ion is granted. hy. the Secretary of Revenue, . (Section 703 of
the Inheritance and Estate Tax Act of 1961. ) ..
IN THE MATTER OF THE ESTATE OF } .. AFFIDAVIT OF Surviving
-........... ELIZABETH ..... H. ....... HAM.ILTON ... , .... :............. .. ............................ :····· EXECUTOR
(State full name of decedent)'
Late of .................................................................... W~$b..~nKt..QJt.................. county .mtlll!a'IXKaalOB
State of .......... PENNSYLVAN.IA··································································································-··.}.ss:
County of .AL.LE.G.H.EN.Y. ....... .
. . . . .. . . ... . . . . . .. . . . . . . .. . . . . . . . .. . .. -~ . .............................. Executor
Administrator of the estate of the above-named decedent being. duly sworn, deJ)Iose and say
. . ' '
Decedent died............................. ~~~~)ary <ih.~) .,19(~!:} .. •{ ~~~~eaving a last will, copy of which is hereto attached: }
AND LIFE TENANT,' Willr·am C. Hamilton, died September 11, 1970·
Name and address of attorney or Al d M. Il • . .... .. . ..... ....... exan er .. c ... va1.ne and Fr-ank C. Carroll,· ... Attorneys other authorized representative to
whom all correspondence should be ... .. ............................................................................................................................. .
mailed. Surviving
That as such /. ........ Exe.c.ut.or ............ deponent is familiar with the affairs of said estate and the property con-
( Jl:xecutor·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 ' THIS SAFE DEPOSIT BOX RENTED· RELATIONSHIP OF,JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES .OF HOLDERS TO DECEDENT
·.
That the contents of said safe depos~t 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 th.e
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 8 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 notes and other evidence of in-
debtedness of the United 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 by decedent, together. with the fairly estimated
market value thereof; all bonds and mortga~es held by de.cedent and of all .claims due and owing decedent
at the time. of death, and all promissory notes or .o.ther instruments. in writing for the payment of money
of" which-decedent died possessed, of:whatsoever nature, with in.tere,s:t thereon, if.any, giving the face
value and estimated fair market value thereof, and if such estimated fair market value be less than the
f'ace value, it sets forth briefly the reasons for such depreciation as to each i tern; 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-
d.ent 1 s death and other investment securities owned by the decedent at the time of death, with the market
value thereof at such time.
j
•·.
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 a.s of the date o.f 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 ~alue of such int.erest 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 tne. 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 interest
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 to each inquiry
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 co~y
of the deed, trust agreement or other instrument creating the trust. Thero~ is also set forth in said
schedule a list of all property, real and personal, with its value, which pa~ses at decedent's death by
virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of .another,
with a copy of the instrument creating such power 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 Wiil. 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 Schedule E attached he·reto 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 fudiciary'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 trnpaid 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 ob~iga
tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations· upon re-
quest, that if the amount actually paid in settlement of any fee, 6omrilission 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.
J jS / PITTSBURGH NATIONAL BANK
Subscribed and sworn to before me this ................................ .
... --~-----····························day of ...... ~J£:· 19 ..•.. ?.2 ............ !fi~~-. --------··············~;~~:;;~¥Aotar'fPUbUC ····························· (St;:~;tN;.-;;;~;e;:y ------·-----·
Pittsburch. Allel!heny County, Pa. . .... Pi.t.tsburgh., ..... P.a~ .......... l52.30 ................................ .
My c~m1ssion Expires June 7, 1976 (City or Town and State)
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 #i in the "Summary" has been properly completed as above-directed,
HC): -65• J , I ,
C~MMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
REMAINDER ESTATE APPRAISEMENT
SCHEDULE "B"
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. Savi~gs: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. go 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~ndistributed
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
NO•
ITEM
List and describe fully
Revocable Trust Agreement, dated
Jan. 10, 1955, created by Decedent with
Peoples First National Bank and Trust Co.
(now PITTSBURGH NATIONAL BANK).
On the death of Decedent, her h~sbanc,
William C. Hamilton, became beneficiary o~
said Trust for life, with Power of Appoin1-
ment over the 1/2 thereof, which he exer-
cised at ,his death on Sept. 11, 1970, in
favor of his sisters, Elizabeth Hamilton
and Mary K. Hamilton; and Geneva w.
Dinsmore became Successor Life Tenant in
the remainder of said Trust, after the
exercise of the said Power of Appointment
by William C. Hamilton.
Value of the Trust at death of
William C. Hamilton on Sept. 11, 1970, was
$488,870.05, per statement of Pittsburgh
National Bank, Trustee, less terminal costs
of $5,465.00, or $483,405.05.
TRUST "A"
The interest of said Appointees,
Elizabeth Hamilton and Mary K. Hamilton
(Trust "A") is 195/285.61/373,500.90 of
$483.405.05, or $252,749.19
ELIZABETH HAMILTON
MARY K. HAMILTON
-1/2 of $252,749.19
-1/2 of $252,749.19
TRUST "B"
The interest of said Successor Life
Tenant, Geneva W. Dinsmore (Trust "B") is
178/215.29/373,500.90 of $483,405.05, or
$230,655.86 (Her date of birth: 1/8/13)
Value of said life estate is:
, $230,655.86 x 5% x 8.801, or $101,500.11
' GENEVA W. DINSMORE-Life estate in remaindEr
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
UNIT ESTIMATED
VALUE MARKET VALUE
X X
$126,374.59
126,374.60
101,500.11
354,249.30
DEPARTMENT VALUATION
(Do not write in
this space)
t
h
. ... ' . ' . :) . ~
RCC-37 (12-63)
C0!\1!\10~\\'EALTI! OF PENNSYYLANIA
'tRANSFER INHERITANCE TAX
ilESIDENT DECEDENT REMAINDER ESTATE APPRAISEMENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED (If step-children or DATE State full names and addresses of all who illegitimate children DECEDENT OF ave an interest, vested, contingent or other· are involved, set STATE YES
wise, in estate) forth this fact.) OR NO BIRTH
ELTZA'RETH HAMILTON I sister-in-law ves over 21
422 E WhAAling St.rAAt
Washington Pa. 15301
MARY K HAMILTON !sister-in-law ves over 21
422 E Wheeling_ Street
Washine:ton Pa 1530~
GENEVA W DINSMORE sister ves 1/8/13
. #,
' .
.
..
. -... -
'
INTEREST OF
BENEFICIARY
IN ESTATE
Aooointee
~126 374 59
' '
Aooointee
$126.374.60
Successor Life Tenant
$101,500.11
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
Will ~ . ~~~ ~ No .. 242. Year .l9.5.8 .. A.A •.
DJ THE
RE~~INDER ESTATE
:\lATTER OF THEI APPRAISEMENT
OF THE
ESTATE OF
ELIZA,BE'l'H }f •. »A~.II.'rON
Deceased
Late of Washingtorl
County of V{af;}lington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
t-..-,..,.'t .\. ~ .: •J •. ..,-
\ ···vd ··o·o NOleNIHSVM
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ON!BVW Tl3SSO~
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« ...., .,., ~, I J ~-. .. J.J ..:J . I i .:f
(Executor-Administrator
must complete "As
Reported" column #1.)
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RCC-81 {6-71)
COMMONWEALTH OF PENNSYLVANIA •---·
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127 IN YOUR REPLY PLEASE
j
REFER ToUl!JXXlX 33-8
Inheritance Tax Division
NOTICE OF FILING OF APPRAISEMENT
ATTY. ALEXANDER }fc:ILVAINE
In Re: Estate of ----=E=L=I=Z=A=B=ET=H==---="=·::........::.HAM==-=I=L:..::T-=-O~N ______ _
__ rl_A:_S_H_I_NG_T_O_N __ County _ File No. __ 1_7_69_-_9_3 ____ _
Dear ~~. Mcilvaine:
You are here by notified that the ,......'""T""::-::::-'lc-=&:"'or:-r----ni.=g'-iT1nr-a-::1:7"'1r=-:::-=-------
appraisement in the estate of Elizabeth H. HiDlilton
has been filed in the office of the Re,g~ter of Wills of Washington
County on Auguat 4 , 19_r(_~ , Said appraisement reflects the following
valuations:
Real Estate-----............ rr-.........-:........-----...,..,----
Persona I Property ____ 3_5_4_....t_24_9_._3_0_· __ _
Transfers ______________ _
Joint I y Owned ------........--.........,..,.-..,~---
T ota I _______ 3-"-S-"-4_,L.2-"-4_9-".-"3 __ 0 __ _
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 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 an appraisement may appeal therefrom
as provided by law.
Date ___ A_u_g_u_s_t_4__:_,_1_9_7_2 __ S;gne~-o= ~-A_ A)«
CHIEF APPRAISER Title _______________ _
DATE OF DEATH: Januray 5, 1957
Note: This is not a bill.
....
LAW OFFICES
MciLVAINE'· & CARROLL
WASHINGTON,PENNSYLVAN~A
15301
ALEXANDER MciLVAINE
FRANK C. CARROLL
33 WEST BEAU STREET AREA CODE 412
225-9930
July 17, 1972
Mr. Andrew J. Merva
Pennsylvania Inheritance Tax Division
244 Washington Trust Building
Washington, Pennsylvania 15301
Dear Mr. Merva:
IN RE: Estate of Elizabeth H. Hamilton
No. 242 of 1958 A.A.
T.D. 33 page 8
Enclosed is Remainder Estate Appraisement in the
Estate of Elizabeth H. Hamilton.
The Life Tenant died September 11, 1970. However,
by reason of a bona fide claim concerning the amount to be
alloted under the Will of Elizabeth H. Hamilton and the inter
vivos trust, a delay resulted in obtaining court approval
in Allegheny County. The trustee is not making actual dis-
tribution until the amount of Pennsylvania Inheritance Tax
is paid and arrangements to pay Federal Estate Tax are made.
For this reason we believe the Estate should not be charged
with interest as we qualify under Directive #13-A, dated
March 30, 1967.
AMci:rh
Enclosure's
. __....~· ·--..... Yours very truly,~Q.
/ ~ ( L!k-J~~ ~
Alexander Mcilvaine
RCC.-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Estate of HAMILTON, ELIZABETH
(Last Name) (First Name)
SUMMARY
H. DATE OF DEATH 1-5-57 FILE NO. 1769-93
(Initial)
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of \vashington
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 i tern in the last column to the right in Schedules "A", "B", "C", and "E".
Dated: _ ___c_A=ug=u=s=--=t;...__:_4_L_~--=1=9=--=7-=2--~--~ ~ ~
iNHERITANcE T AXAPPRAISER ~ ~
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:-------------
REMAINDERMAN fr SUCCEEDING LIFE ESTAFifi 1 l_VP)ill-§Al~5
INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
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)
CLEAR VALUE OF ESTATE
Valuation of life estates or
~ C\.4. 2.4. ::) 10
354.24 L30
Non~
354,24 ~. 30
annuities................... $------1----
EST ATE TAX ASSESSMENTS $ __________ .L__
11:\.4. ?..4.Q ~"
354.249 30
None
354,249 30
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
Tax on$ 2% $ _______ ~---
Tax on$ 6% $ ____________ -4----
Tax on$ 5% $-------~--
Taxon$ -~
Tax on $ ---------+-......;~
$ ____________ -+----
$ _______ ~--
Exemptions *
Total Estate --------1---
TOTAL TAX $-------....__ __
Less tax previously paid $=======!==
BALANCE $----------+--
Less 5% of tax if paid within
3 months after death $=====~====
Add interest at rate of 6% from
-----to --------
AMOUNT OF ESTATE TAX ASSESSED $----------+--
Estate tax paid $ _____ ____J __
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
BALANCE DUE $ _________ ____J __ _
Add interest at rate of 6% from
----------~10------$-----------4---
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,
sa'me should be noted below, with short explanation.
Will
Administration ! No.
IN THE
Year ......... .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
ELIZABETH H. HAMILTON
Deceased
Late of WASHINGTON
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
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·coMMONWEALTH OF PENNSYLVM.JIA
RESIDENT INHERITANCE TAX
APPRAISEM~NT
DATE ..... A~Kl.~.~.!: ... .4 .. ) ..... .!..~.7..~... .. .
DEPAf..TME'l'!T OF<REVENUE
B{JltEAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA. 171 Z 7
COUNTY .......... w.~.~J:!!_~.g~ .. 9..!!. ............... . .. ... ~
FILE NO~ .... !.?..§ .. ~.: .. ~.~-···································
Whereas, , .............. ~JJ .. ~.~-~-~-~-~ ..... ~ .. ~ ...... ~~-~.~~-~-~-············································ late of ................. ~.~-~-~-~-~~~-~-~---················································
in the County of ..................... ~.?-.~.h~~-g~·~·~'···'········ ............. , ........................................... Commonwealth of Pennsylvania, having died on
the .................. :? ...... ~.~ ........................................................... day of ............... J.~.~~-~E.~............................... 19 ... ?..?. .. , seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, .................... VRAN.GJ!~$. ..... ~~.9. .................................................................... , 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.
Appraisement Description oi Asset Unit
Values Made for Inheritance
Tax Purposes
REMAINDERMAN AND SUCCEEDING LIFE ESTATE $
PERSONALTY:
TRUST A
The i11terest of said Appo:i,ntees, Elizabeth Hamilton
and Mary K. Hamilton (Trust A) is 195/285.61/373,500.90
or $483.405.05 pr $252.749.1.9
Elizabeth Hamilton -1[2 of 252,749.19 126,374 59
Mary K •. Hamil ton IL2 of 2,52,749.1Q 126,374 60
TRUST B
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The interest of said Successor Life Tenant, Geneva
,., . Dinsmore (Trust B) ;i.s 178/215. 29/J7 3 ,· 500 ~ 90 of
~483,405.05 or ~230,§55.86 (Her date of birth: 1/8/31)
Value of said life estate is:
$230 655 86 .X 5% x 8 801. or $101.500.11
Geneva w. Dinsmore ~ Life estate in remainder 101,500 11
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Tot a 354,249 30
form~~v~!h bl:~ ::l[h~w~ -~-~~~~~-~~:.:. ~:; ~e~~~-~-'~;:.~~c~···' a~~-~~----~~~-~~-~-~~-~~-~~ is ~~~e l~n 1?ni ··············································~······~~~«'
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WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ELIZABETH H. Hamilton
Deceased.
Late of
Washington
Date of Death, J.anuary.; ... S .. , ...... l9.5.7 ................... . ....
Appraisemel!t Docket Vol.,'"::~···· ............. 3.3. ..................... ..
Page, 8 No'=' '1769-93
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Filed in Register's Office,Augus.t ..... .4 ...... 19 .. 1.Z.
Amount of tax due, $····································'·····:··························
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appraisement,
Appeal f,.om Appr~isement,
Entered and chnrged,
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