HomeMy WebLinkAboutOC1971-0196 - ESTATE OF MARSHRCC-43 (4-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
NOTE: TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Col.fections
26 S. 4th Street ·
Harrisburg, Pennsylvania
Dear Sir:
Pursuant/to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith su'bmit the following report:
NAME OF R/PORTING First F~der~l Savings and Loan Association
FINANCIAL INSTITUTION __ o_f _~_~a_sh_1_n_gt_o_n_Pa_._. ----------
ADDRESS 77 South rtain St. Washington, Pa.
ACCOUNT NO. OF JOINT, 1-0-21449 TRUST OR INVESTMENT DEPOSIT _____________ _
NAMES ON ACCOUNT Clara L. lf.arsh or Ruth r.~. Dennin9
OR INVESTMENT----=====:..____..:---=======:.:__ ____ _
145 Hnyes Avenue Washington, Pa.
DECEASED JOINT DEPOSITOR, Clara B. t. Marsh ~
TRUSTEE OR INVESTOR---------------------
ADDRESS 145 Hayes Avenue Washington, P.n. AND COUNTY _______________________ ----_________________ _ 15301
12·-12-70 DATEOFDEATH __________________________________ _
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR __ R_,u_t_h...::t:.;...1·_De_-~n_n_in_g_. ----------
ADDRESS ______ R_._o_.h_:3 __ ~_.a_sh_1_.n_g_to_n_,_P_a~·-15_3_0_l __________ __
RELATIONSHIP TO DECEDENT ____ 7 ___ jQ~f4<A=7Ujk~~---~-
DATE DEPOSIT OR INVESTMENT 7-5-66 0
WAS ESTABLISHED ----------------___,.,Sf,....._------,.,.-----..¢.....--
BALANCE, INCLUDING INTEREST $ •9r-; ~ ;Je;.6"",c;}-~ =-.,{ '/7. f£, DUE, AT DATE OF DEATH $ ;"+ ::>_y.·~ '.. 7 1 · ~~ ' ) ~ f'/ 4.~"-Zfl,'/t' ~f.n \_.""__ ,(_ ·~ vJ
f ,fl '7U Si/gnature TITLE s 7/J dY~. --I /'T jl
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RCC-134 ( 1-69·) C~.;~LJ'H OF PENNSYLVANIA
DEPARTMENT OF R·EV,ENUE
~a,uREAU 'OF COUNTY .COL•LECT·IONS
p!J' INHERITANCE TAX ·DIV.ISION
OFFICIAL NOTICE OF INHER·ITANCE TAX '
APPRAI.SEM.ENT AND ASS·ESSM·ENT ·o·F
ASSETS NOT SU:BJ:ECT TO ADMIN'ISTRA TION:
Date: Feffi.'Hary J 81 1971
Cou.nty M~SHHJGTON
Cou.n.ty 'File No. _________ _
Under the •lnher:itance ·and Esta'te Tax Laws o.f the Commonweal-th of Pennsyl•vania such transfers are· taxable
and the lia'bil:it,y for Jhe -payment of the inheritance :tax du.e i.s :impose.d upon y.ou., as -transferee.
The p.r.oper.ty on .which .tax :is here.by assessed .consists ·ol: Jt i sa,dngs Accon,ut II J.-,.<).=2J l1t19 held in
the FmST FEDERAL SAVINGS AND LOAN ASSOCillTIONa ~'IASHINGTON OFFICE. t·IASHINGTON, PENNSYLVANIA
1
In the names of CLARA L, MI'•.P.SH OR RUTH H. DENNHJG. Opened 7-5-66. Balance as of date of' _..
death, $L.95.92.
. . _ . _ jN .se;L. J/GIV'fTT
qppr·a·tsed .by the 1Commonwealth, as of the .date of death, at $ _....J:J::.lL::J.9.L5a..• 9;u.2..._ ___ _
50 % ;C)f ·this 'amo.unt is :taxable at the .rate of 6 %
ORIGINAL ASSESSMENT AM·ENDED ASSESSMENT
·DATE :OF ASSESSMENJ
TAXABLE .A'MOI.:JNT
.LESS: -AL'LOW£D.:D-EBT:S
NET 'TAXABLE AMOUNT
$ -~24!:1...7L.JeL,.,;9Z.!o61..-__ _ .$--------
-AMOUNT OF TAX 'DUE
0 H .you pay the .cibove amo-unt within three (3) ,months
-of .the ,date .of de.ath-of th~ decede~t, or .on ·or
·be'fore llfarch 12 :1.971 you :may deduct .a
-discount of 5% -of .the •cim<!_unt of tax due, :or
0 ThTs tax .'bec.ame delingu-en't, .fifteen (15) -months
-after the .date o'f dea.th and, in addition .t.o the
·tax, sl~tutor:y_ i !"!_ere st aj .the rate of 6% <O~f the
.ta-x per annum :is .al·so -due .as of *------
J9 __ ·in •the a~ount. of.
*If t.he tax is .not paid by the above date additi.ona'l ·
:in-terest js due :a.t the ra"'te of 6% per annum unt·i:l
paid
TOTAL .AMOUNT .DUE
14.88
---_J7_4_ ____ _
l . t
~$ '$ -=============
ASSESSED .BY·: .. --------------
(Ag.ent lor ,the Commonw.ea'lth)
:IN'STRUCTIONS TO TAXPAYERS
Make checks or .money orders payable to: To insure proper credit :to your ,accoun:t
th'1s :OHic.ial ·Notice mu.st accompany
your pa_yment. ,Mail or bring it .to:
.1.( ~ II ~~ · ', ·· ~-w-o
J . 0/ II-~· .. -~~ I" ... -· . COURT HOUSE
·wASHINGTON, PENNA. 15301
~ If yoi hav.e-"ltlready paid this tax to an executor, administrator, attorney or other personal representative _<;>f !~.£.._;..
decedent for forwarding to the Commonwealth, list below the date pai.d, name and address of the person t~ll}:
you made payment, their official title and the amount. '·
~ Date Paid Name and Address of Payee Official Title A~ount Paid.
•.. ;_ L --,_,_...._...,. __ ---_." ... ~-
Under certain circumstances,.if, after the date of death of the decedent, you personally paid funeral expenses
·or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended
by you may qualify as deductions against the gross value of the property in the c;omputation of tax ·due. If any
such expenditures meet all of the three following tests, it is recommended:that you .itemize !he 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. Th~ t~x will then be recomputed and you will receive an amended
assessment of tax. ~ ·
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You w~re 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 e'xecutor, adiTlihistrator 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
-.. .
..
' . . . ' • .
.
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TOTAL $.
(attach separate sheet if required)
COM.MQNWEAL TH OF PE~NSYLVANIA)
SS:
COUNTY Of_________ ..
I, hereb; certify that the foregoing .is a j~st and t~ue statement of
funeral expenses and other debts of the decedent, , for which I
was legally responsible and which r did pciy out of the property herein taxed. I further certify I that to the
best of my knowledge and belief, these same debts will not be Claimed by any other person, for inheritance
tax p·urposes.
SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF _____________________ 19 __ .
Signature of Taxpayer
·REPORT OF REGISTER OF WILLS
I, the undersigned, duly elected Register .of Wills in and for the above county, do respectfully report that I
have allowed deductions listed above in the total amount of$ ________ .,
Date of Approval: _________ :....._ ____ _
Register of Wills
l
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Fonn RCC-2
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ........... f..~P.r..1:l:?..~.:::.$-:: .. J.:.9.7l ........... .
DEPARTMENT OF REVENUE
B~..EAU OF COUNTY COLLECTIONS COUNTY ....... ~?.:~.J:l:?::Pgt.Q.I:J: ........................................ .
HARRISBURG, PENNA. 1 7 1 2 7 FILE NO •... ~?..:?..~:~~-? .............................. _ ................ .
Whereas, ........................................... ~: ... C.LARA ... B. .•. L ....... MAB.s.H .......................................... late of ........................ WAS..H.J.NO:T.ON .................................................. . ...
in the· County of ............................................. WASHINGTON .......................................................... Commonwealth of Pennsylvania, having died on
~
the .................................. +.?1-.h-................................................ day of ........................ ~l?. .. 9~mP.~.r. .......................... 19 ..... 79, seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ......................... : ......... ALF.REP. ..... T.OSJ ............................................................. , 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 tal(es at the lawful collateral rate on any such future Interest.
·'
Appraisement Unit Description of A net Values Made for Inheritance Tax Purposes
$
Jt. Savings Account #1-0-21449 held in the FJRST FEDERAL SAVINGS
AND LOAN ASSOCIATION, vJASHINGTON OFFICE, WASHINGTON, PENNSYLVANIA
In the names of CLARA L. MARSH OR RUTH H. DENNING. Opened 7-5-66
Balance as of date of death§ $495.92 495 92
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WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT :
Estate of
.CLARA .... B .•......•. L. .... ,.MAJ.l.$J:L .... ; ......................... .
Deceased.
Late of
WAHHINGTON ......... , ........................... .
~p-~.t -----.
Date of Death ~t--I2-12,;..70-' . I ••····••·•··:_:..!~············~:·:.~',:,f''':'''''''''''''''''••••••·•••••
Appraisemel!t Docket T--;or;-' .
Page, No. .. ...... .63~71~19.6. ....... .
Filed in Register's Office, ........ X~'f?.~ ..... ?.4. ...... 19 .... ?..~
Amount of tax due $. · • ' ·····································································
DEPARTMENT OF REVENUE
· Received,
Exa.mined and App;oved,
Wrote abo.ut Appra.isement,
Appeal f1'tml Appraisement,
E~tered and charged,
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H you have already paid this.·tax to on executor, administra-tor, attorney or other personal repre~entotive of the
decedent for forwarding to the Commonwealth, list below the dote paid, nome and address of the person to whom·.
you moele payment, their official title and the amount. j.<''".-<~ ~~ J~!~*J~~ ,,
Nome and Address of Payee Official Title
·-• .> ~~' .. H:i}. . .
Amount Paid ~.$..;~-~-, ____ .....;.. __ ·.·:. :0~
t"• ..... . r .. . -' ~ ............ -i'rt!~-~ ~ ..
~----........ -'· ~:f .. -,
~:., .Under. certain circumstances, if, after the dote of death of the decedent, you personally paid funeral expenses
.~4..--·~:6r ~ther just debts of the decedent, with funds deri~ed from the property herein taxed, such amounts expended
~:r:··~y,_:.ro,u .may qualify OS deductions against the gross value 'of the property in the computation of tax due. If.. any
,~\.\.;,!_uch.exp_enditures meet all of the three following tests, it is recommended that you itemize the payments b~low, r·.·· ~execute the affidavit, and return this notice. The Register of Wills will examine the debts claimed and oUow,·
~ . those which he determines to be proper. Th~ tax will·then be recomputed and you will receive an amended
~£ · assessment of tax. · ·
·t;::' -~"'·.
l
':t'. -e, ·THE THREE TESTS WHICH MUST BE MET ARE-.THAT:
~~ .. ; __ r . -.. , -...
. ~.;. ... , -1 ·.You were personally legally responsible for t~ese debts, and
.-:~'J"' .... . . . .. ...
~,. •. 2 ·.You actually paid these debts out of the account or property described above and con furnish-proof
.of such payment, if required, a~d . · . '· ...
. 3. These some debts ·are not also claimed, for tax purposes, by an executor, odmin!strator or other
persohal representative of the decedel)t handling the administration of the general estcite of the
decedent or any other transferee. ·
-.. .. SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
/A'~/ot-70 ~~,~~ C.· G~L>LJo
'l //, .~rJ/ JA L. /./c;A-... /-O.NLoAL. . r:' ,/' /] ~ rf.( ..r <: /_ ....<'77 ~...,
//
~
.
~
.. .. TOTAL $. /-a1?700 . . (attach s~_pardle sheet 1f requ1red)
CQMMONWEAL TH OF PENNSYLVANIA)
COUNTY Of VASHta;TOII
SS:
I, Ruth M. Deu:i.ng hereby certi'fy that the foregoing is a just and true statement of
funeral expenses and other debts of. the decedent, CJ,ABA I. MARSH , for which I
WO$ leg-oli'l :uponsible and. which I did pay out of the property herein taxed. I further certify, that to the
. besf of r-.. ; i>n¢w~~dge and belief, these some debts will not· be claimed by any other person, for inheritance
)it0RN AND· SUSS.( ·Z<IBED BEFORE ME THIS 24th · DAY OF ...... u,. -. . 19 -l.l-·
. . -~ I . ,Ltt!i#'· ~.J .• ~ ~ .:::~~ !~c:,r. ~;· "' --~~---------~.~--~-~M~,~~~~O~~~t~:Q~r.~e~~~-·~,::~~O~F~W~I~LL~S~------------------------
. • , f973
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report th.ot I
havt! allowed deductions listed above in the total amount of $ o
Date of Approval: __________ __,. ___ _
Register of Wills
·.:.· .........