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HomeMy WebLinkAboutOC1971-0198 - ESTATE OF CANIGIANI..t..J_ 7'~ 198 l i\ffi~auit ®f 1fxrrutnr ®r i\bmiuiatrntnr §tatr nf Jruu.ayluauia } <nnuuty nf 1!llla.a4iugtnu .a.a: P II bf th d ~-. d th .. ·t· Notary Public · df "d ersona y e ore me, e un ers1gne au or1 y, a ··------------------------------------------m an or sa1 . Eli~abeth Marie S~ Savarino -and .. County and State, appeared -----&-~fuiv...g;r ... .r.:; .•.... 'l?'.J..ma-n--ye··---------------------------------.. who, bemg duly sworn according to law, deposes and says that they ~the e~ecut01sor administrator of the es- tate of . .E.L.IZ.ABE.TI:l .. B ..•... .CA..N.IGIAN.L .. deceased, that the foregoing schedules constitute a complete inventory and appraisement' of the real and personal estate of -~~lZAaEitl ... a...'! ... C..8J~J;GIANI 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 ExecutoiS Administrator. d O Swf on:~~r::s;r:ed be1f9or; ;e this ........ ~ . .?..tP ........ } ...... ~$~~~g~-~~-~-~~~--~----~~~~~-~~--······ ay ... x ..................... :-...... ................ · Execut01sAdministrat r tJ . "": ~'~~~;~;,,;~.c.=::~~~;~~~~ INS~~ l~ 1. MY_i¥tmTR~~M~#y5 flrl.iij~~eb~·f.il~~ within three· months after appointment of personal representati~e. . · 2. A supplemental inventory must be filed within thirty days of discovery of additional assets. · 3. 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 lluurutnry anb 1\pprai.armrut of the goods and chattels, rights and credits which • I were of ....... ~~J.ZA~~1'B. ... ~.!' .... Q\N;r.G~.~~-;I;. ..... : .... late of ....... ~.1!?.~.?.~9.P ... 9.f. ... ~.P.?.?.~.~--....................... . · W asbington. c;ounty, Pa.,· taken and 'made' in conformity with· the above aifidavit. Real Estate situate at 158 Schaeffer Avenue, Mapleview Speers Borough, washington County, Penna~ ALL those certain lots o£ ground situate in the Borough o£ Speers, County o£ Washington,and Common- 'l>veal th o£ Pennsylvania, known as Lots Numbers forty-seven (47), £orty-~ight (48), arid forty~nine (49)'in the Maple View Plan of Lois laid out by the Charleroi Hom~ Building Company and recorded in the Recorder o£ Deeds Of£. £or washington County, aforesaid, in Plan Book Vol., 6, Pag said lots being more particularly described as follows, to wit: SAID lots fronting twenty feet each or sixty DOLLARS 15,000 00 ce 204, feet in all on_Scha££er Avenue extending back o£ even widt one hundred· feet to a ten foot reserve for public utilitie ~ C • D. Book 7 53 at page 368 ~ · ( CENTS '; ... ' .. :;., •<' ~ ·• .... ; ,;;. ' ,: ~·. 21 ',.• ~ ., ' - _., "'.- 0 "j ~.Y;\.illd. tL: .":. :-' . : L. !J.,'.---~ (1 .. h·l-~=r·. f ... .j . ,;;.J ·J· ;~. ;,. :··· .. --- ' ::/:,\~._\. :i---"''·~ _:~.· .. }. 1 • .'.17--. ,, ... { .. \•' . ,, ' ·~~ ~ 1 ~ f 1 I ' .. ·,: '' ·'· ) . . I .... .J • J ; ~ .. _, ' ' ' -.. ... ~ .. r . --f. Form:RCC-33 COMMONWEAlTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS J RESIDENT DECEDENT COUNTY OF ...... WASHINGTON.............................................. I I~WORTANT: This return must be completed in detail and filed·in duplicate, with will attached, with the· Register of Wills of the County where decedent resided; Return is due within one year after date of death, unless an extension is granted by the Secretary of Revenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) ===--~-~:~!~~i~~~-~~::.:::}::::::::R .• State of .............. P..'?..~~.~.Y:.:I;Y.:~:l:':t.~.~ ................................................ } ss: County of ... .W.9..?.h.~:D.9.~q.~:.~.=~.~ ............. ~~ .. ::::: .. ~.:.......... ·-· ·' ~ .,. ... ,-. ... ·~7-. .......... __ ,. .. _~ ......... ~J .. :i::.?.?.-.P.? .. ~.h. ..... ~~.f...:i::.? ....... <::...~ ....... ?..9..Y..9.±.j,n.Q .... 9..n9 ...... :;~.~ .. :'iin..9.± ....... C. ........... I.'!J.m.9.n. ........................................................ . Executor.:; Administrator ~'ofthe estate"~ the above-named dece'aent being duly sworn, depose and say Decedent dJed ............ f.§J?:J;,.'::l:§..~.~~~·tN~·"'-··-·····-(j·~;;·; ....... ~,-19(.v!f{~:::;:;t~eaving a last will, copy of which is hereto attacned. } o t he;aam:t::: i :::r::~r:fse:tttao;;:: ::} ~~?~ .. ~:~.~.~.~?.~.~.~F~?~'.~::·~~.9 .. ~.~~ .. ~ .. = .. '..:=.~~.~ .. ~ ... ?........ · · · · ........... .. ................................ . whom all cor respondence sn<>Yld.,.b.e~ ~-,~.1..~ .. Wash,::i,n.,g,1;:.Q!L AVE!,~ ). C..h9~l~.~ .. Q.i.., .. P9~.. .. .. . ........ . ......................................... .. mailed. That as such Executors deponent is familiar with the affairs of said estate and the property con-· ( t•:x.,r.u tor-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 IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX THIS SAFE DEPOSiT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINT HOLDERS TO DECEDENT That the contents of said safe deposit box or boxes are itemized under Schedules _____ of this return, with the exception of the following, for the reasons hereinafter set rorth: That Sc.h.edule A attached hereto and made part hereof sets forth fully and in detail all the real property in the Commonwealth· of Pennsylvania of which decedent died having an interest there!~. · 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 or said parcels, the estimated market value thereof as of date of death of decedent. That Schedule B 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 estimat~d market value thereof; all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest 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.yl!!:._q.e,,+t~-s,e}'ts forth briefly the reasons for such depreciation as to each item; 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- dent's death and other investment securities owned by the decedent at the time of death, with the market value thereof at such time. ·r t I In the case of securities or· 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 as of the date of death. The schedule also sets forth the interest of dec~dent at the ti~e of death in any co-partnership or business, and in support of the value of su~h interest 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 the agreement) together with a statement setting forth the character of the business, its ;location, and such other facts pertaining to the l;lusiness as may be perti,nent to a fair and .Just appraisal of th.e decedent' s.Jnterest 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 of'property, real or personal, within two years of decedent's death, in contemplation of decedent's death, or intended to take effect in possession.'or enfoymenit at or after death, said schedule sets forth t~e_nature and value of such property, to whom _transferred, the relationship of the transferees to the dec·edent, 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 t;he schedule a COllY . . t . . • . . .. of the deed, ·t-rust 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, whi~h~passes 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, ei~her i~dividually or j?~ntly, ~y t~e 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 f'orth the n_ames and addresses of all persons beneficially interested in this estate at the time of deceden.t' s death; the nature of their res- pective interests, their relationship, if any, to the decedent, together wlth the ages at the time of decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also contains a statement showing which of the beneficiaries named in the decedent's will, if an·y, died prior ' to decedent, the dates of their death, their issue, and the relationship· of such· issue ·to the beneficiary. That Schedule £ attached her·eto .and made a part hereof sets forth all property, re'al and per- sonal, owned by the decedent jointly with another or others, incluqing_i!lta!lgible, standing i~ the name of the decedent and others, plus the date and place of record of instruments eff~ctl~g~th~ ~~~~itu~~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 ~state, including funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions paid OH' 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 anrl tmpaid 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 ~o1lateral pledged for obliga- 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, commission 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 S~ary. Subscribed and sworn to before me this .. ?.:.L .......... .. . ~~~ I ................ ; ........................................... day of --~·····--·--oo·r;·v--·--·----·-----............ 192 ....... .. #Jl .. · 1/.W ... '· ···-.hlnftton CO. -····;..;;~;,;;, ;,,;,z::~~:~~.~-... :~•.:.~:::::;;;,: ..... ,.. )ty Commission Expires Decem bar 311 1978• (Street Number) ·(City or Town and State) NOTE:· Be·fore 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 ~f close or family corporations or an interest in any co-part~~rship or business, that the data and statements required under the paragraph above relating to Schedule "B". are attached. Also make certain that colrunn #1 in the "Summary" has been properly completed as ·above-directed~ r RCC-34 (1·64) , COMMONWEALTH Of PENNSYLVANIA DEPARTMENT or; REVENUE, BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX ''RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Where property held as joint tenant or tenancy by entireties, report on Schedule 11 E". Property held by the decedent as tenant in common with another or others, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commonwealth of Pennsylvania should be described by lot and block number, street and street number, together with a general description of the property, with a reference to the record of the conveyance by which the decedent took title; If a farm state number of a- cres; also statement of mortgage encumbrances upon each parcel at death of decedent. 1-o~es, assessments, accrued Interest on mortgage's; etc.,are to be listed on Schedule "F." and must not be deducted fro~ this schedule. '~ ·,,, ( 1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH Real .. tate situate a~· 158 Schaetter Avenuo, ~apleview. • Speers Bbr~.:ugh, W{lehlngtt;,n Q::.unty. -A-.,.. PelmGVlvmia, -~ tb./J:l..~ '1 J.f;5oo-· ,· . ::t-;o_ All tbo•e col'ta;ln lots of gi'OUDd &1 tuate tn tb ~ So~c· ot Sppers, County of WashingtC!IR, aDd QammDnwealth o~ Pennsylvania, known as Lot• n-.~s forty-seven (47) and forty-eight (48) • and £orty ... nine (49) in the t-1aplevicw Plab ot Lots laid out by the Charleroi HOme BuildiAg Company and recorded in the Reoo~er of Deed• O~tic:e tor. Wa.shtng~ County, afore ... aa!d, la Plon &ok Vol. 6, Page 204, said lots bol~o ~xe, paxticulorlv described as ~ollows, to "'''. ' SAID lots ~ronting twentv :feet each or oixty 1'eet iD all on Sohat't'er Avenue extending back of evera wlctth ~ne hundred feet to a ten toot xeaerve tor public u~ilities. c.~. l':bok 15.9 at page S68. ~':}::-_lXA ~ ))3>f"11f-- .L;~i)_ -/;f;o#v~rl 3-31'11 eft'-;;; ~ {!~ Insert this total opposite "real property", Schedule ''A" in the X X X X X "As Reported" column on the last page of this return . . fit (2) ESTIMATED MARKET VA!LUE I (3l DEPARTMENT VALUATION CAUTION (Do not write In this space) /.S: 000 . c;> eJ / ,.,,_ "B.CC-.35 • • .... ·: -t .,' ... · . ··COMMONWEALTH OF ~ENNSYLVP.tNIA. TRANSFER INHERITANCE TAX SCHEDULE ·"B." RESIDENT DECEDENT. ·PER~ONAL PROPERTY INSTRUCTIONS: This Sche'dule must disClose ap tangible and intangible personal 'prope~,ty owned individually ' by the decedent, ~t the. 'time' of his· death. :P~dper.ty'o~J;j~d. by _th~ _de~edent jointly wlth .. :allother or others · n;ust be listeQo:.Uh.~er.Schedule_ "E". In.ta_ngible persbnal.pr.<;>perty, t.itled in. the name of tl}e decedent_, but ·payable at ·-death'::·to .. ;;_nother ·.or others; including but.'not:.limited to P.O. D. U• s. Savings Bonds and tenta-. . ... ' . ." .. ·.:fl.;:. . .· . . .. •. • . "! . • . • ; . . . ' < • • t'ive trust accoun:ts/''must be lis-ted,. despi-te the fact ·that· they are not of the administered· estate. . " Tangib.Ie ,p.~rs<;H1al property should be listeq. first (e. g. jewelry, weB:r.~ing apparel,' household go_o.ds, and furnishings~ ,b6.oks, paintings; automobiles, 'boats; etc.) ·. . . . \ . ., . . . -.. -·.· . . . ' . . . . . . . . .· . Intangible .per!>6nal property, such as bonds,· treasury certificates, cash on himd and· in bank, • • • • ~ • • • • '~ • ·:. ·., •' . .. _I. • ; l • • • • • . • ' ' '\ • • • • ,. " . • • ' ~ ,. • • •• "· • ' • stocks,, m()rtgages; ., notes;:.togethe_r··with .. ac1~rued .i.nterest' or dividends,· salaries ·or.·'wag~_s, insurance pay-~ble to th~:: ·11S ta~e. or' ffrlii.biary in sald cap!lcity, p~~·tn~rship. interests,-inter~S t in .ll;ny undistributed estate Of o~'ihconie from.any ·property held·: fn·· tr:'us.t und~r the· Will or ag.reeme~t of another, even though lo.cat.ed·outside of the St~te, a~ the tim~ of:de~th,··Should be listed iry this ·schedul~. I tein -~­ No.· r "•, ·· ITEM · ·.List ~d. :d~scr:i.be f4lly · UNIT: ·VALUE ESTIMATED MARKEr VALUE ·DEPARTMENT VALUATION. (Do not write in·. 'this space) '· '' . ~ -'· , . : . ,.' .· '; '·t .. . ' . ·' '') . _.,. .. · -....;..;., -: .. . ('. i-nsert this to~al opposite ·~PersonaLProperty";. Schedule' "B" in the "As Repor.ted" column on the. la~t page of this -return. ( . ~-. ·. ;, '·· . X X ~CC-36 CO~ONWEALTt!. OF PENNSYLVANIA :TRANSFER INHERITANCE TAX RESIDENT DECEDENT . ~ : . SCHEDULE "C" TRA.NSFERS (1) Did decedent, within two years ?f death, make any transfer of any material part of his estate, without· receiving .a valuable and adequate consideratiory therefo,r?· (Answer yes or no) 120 (2) Did decedent, within two years of death, transfer ,property from himself to himself and another or others .(including a spouse) in joint ownership? (Answer yes or no) _.no._'---''-----: (3) If the answer ·to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer __.M_,· ·.__ __ _ (b) St:ate of decedent Is health at time of maki.ng the transfer. (Note 1). (c) Cause of decedent's <;lea.th. (Note 1), • (4) _Di~ <_i~ce~ent~, ·.in his lifetime, malce any transfe_r of property without receiving a:·valuable or adequate consideration .therefor which was to take e.ffect in possession or enjoyment at or after his death? (Answer yes or no) flO . . . . (a) Was there any possibility that ''the pr~p.erty transferred might return to_ transferer 'or his estate or be subject to his power or· disposition? (Answer yes or no) _110_· __ _ (b) What was the transferee's age at time of decedent's death? ftG. · (5) Did decedent in his lifetime make any t1·ansfer without receiving a valuable arid adequate consideration therefor under which transferor expressly or impliedly reserves for. his life 0': any pe,riod which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from the proper.ty transferred? (Answer yes or no) · llO (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) __ no;_:_ __ _ (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others _______________________________ ~~------------~---------- (7) Did decedent in his lifetime make a. ·transfer, the consideration for which was transferee's promise to pay income to or for the benefit of r~are of transferor? (Answer yes or no) __ no ___ _ (8) Did decedent, at any time, transfe1· property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which conld revert to decedent under terms of transfer or by operation of law? (Answer yes or no) ftO (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) ___ n_._o ___ _ NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with relationship 9f transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based, NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION Insert this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. MARKET VALUE (Estimated) DEPT. VALUATION (Dept. Only) ·' ... ·' ···~:·~- -<;,..,. ,· ,.:· · ... ••• ,'<" .CQ~tONWEALTI-i OF PENN'~YLVANIA :rHAN:::;F.ER INHERITANCE TAX RF.SIDENT.DECEDENT ' l SCHEDULE ·"E" JOINTLY OWNED PRCH;ERTY i . •' INSTRtiCTIO!IiS: This ~chedule ~ust disclose ·an property, r'eal and personal,: owned ·by··the •decedent jointly with another ~r other~; including•' intangibles,. ·standing,-i,n the.narne of the decedent· il.~d· others. List real estate firs·t~ ~s entireties, or joint tenants; giving,'brfef description, .·as indiCil.te'd tmder Schedule "·A", ·plus the da~e .and'place of r~cord of in.strurnemt effe.ct~ng vestiture·," but d~ 'no.t iriclude entireties· or out· of state. r'ear ~state v~lue in. estate vaiuati~n-~oiuinn. Per'sona·l ·proper.ty shouid be Iisted as in. .. ': ' . . . . . . ·' . ·schedule ."B~.' :Pll!~ date of· ~cqi.tisition,' and.· the: nB;me,: address and relationship (if any) of c;,:o-,ow~ers to · the decedent~·., .. :· · .Description :o·f .~/~P.~rti, Date of ~?qu~sition, .Na~e.1· Unit . ' .. :.: ... , .Address an.rl Relationstnp of Co-Owners~: an~ Pl~ce, I Value · {!ilff.;;V/':'i•,;.:.~•: · of Record of Instrument,_ where Real·.Estate. · ·I • Per~entage Share · Estat~ Valuation DEPARTMENT VALUATION ·{!.AUTION:...Do not Write · ·\h).:::;.:;:i·J~•i:l.ii This Space. . ·:~. NONE ·. :, ·.' .\ Insert this total opposite "Jointly Own~d Property"'· Schedule "E" .. in the "As Reported" colurim. on the last page .. of this return • . ' .. , . .. Value'· of ·Entire Property ·Value of Deced.en t' s · In~erest ' ... · h Rcq..:37 (~2-f,3) CO~Il\ION\\"EALTH OF· PENNSYYLANIA "'TRANSFER .INHERI'PANCE TAX. RESIDE-N'!' DECEDENT .. I, . .. BENEFICIARIES' AND ··-ADDRESSES .. State· ful.l. names. and addresses of al.Lwho ave an interest; vested, contingent or other- ·-·---wise·, '·•in estate) .. ... ' Bllzabe~b-Marie c. $aval'bo· 1200 LiM or~ ... Belie.venoa, Pa. -·-.. Bllae~ c. Tama!t . . A D4.r!'L!o &-.···· ... Ft. Lea~rtb . .. ·. . Kaasaa .. .. .. ' -" .. " . ..;.~:.~, .. .. '' · .. :'~··~:~r:~~~:.f. ....... ~-':f:: ... . ~t ::: .. ·~.:...~ •. ; .... ~··;'_.;.·· , _. r -..... SCHEDULE "D" BENEFICIARIES RELATIONSHIP (If step-children or SURVIVED DATE INTEREST OF illegitimate children DECEDENT OF BENEFICIARY are involved; set STATE YES IN ESTATE forth this fact.) OR NO BIRTH Daughtet Yes .,.,., .. 68 50Si ,· - Daughter Yea 6•12 .. 30 so. - I ' . . . , - ... " ... ' . Deponent further says that all the above-named bene~iciaries are living at this time except below: NAME DATE OF DEATH RESIDENCE \., '· . ' · .. \ \ \ ' •'. lo... .• ·: ··~~ . ~ t· ~ ~ p· I·~ D. \ \f '. ~-'1 i ~;. -~--~ :~ . ).-.:· ?! \-. } ~~ , .. \4. a,i'. '}._, t!. '"~i' t .. , "~ 'r .:~:o, "' _,_ ·I' ,,. ,, i_;~ l !. ~I· ~;.~- .,!_J_,_ E ~\~ '" ;;~ .Y:. ~:~: '·:.: .'i ·"' Will Administration ( No .. Year IS THE ~lATTER OF. THE APPRA.ISEMENT OF THE ESTATE OF . ELIZABETH . .B .•... CANlG.lANJ .. Deceased Late of ..... .Speer.$ ... .Bo..ro.ugh., ........ County of ·Washington .. Comm~mwealth of Pennsylvania LtL~:!'"'l' ,. REPORT AND APPRAISAL ....c--.... ..... .J. b .. r'il' :n tn 'd-i· c ~ c:;_ ~~;: ;:.::: .,~.{ '1~1· ~_j [""rj -·- -·i r-(."") ...--, ~ :;:! ' ;,: .. g.~.~<.) -r:---· o r·-.c_ ?· (q 0 -..... ,; --s· r·:-~ i . ~~ ... : ! t: .. -J, .. ::="'' ~-~ ; ·~~ :· .. .._ \•·--........ 0l ~-·.. . ... ~.,..~ - JOHN E. COST"El.LO, ESQj 418 Washington Ave./"- Charleroi, Pa. 15022 y I I ~ ...... . ~ 'I :; .i ! ~ J ... I .j .I ~l i\ I i. i I i 1{. (Executor-Administrator must complete "As Reported" column #1.) 0 .... 0 "' "' ..,_ II) • >< II) c::r· (b'" r::1 "' .... II) .... ~ ~ f.' t:J1 ... 0 0 ~ :I =· :• :J 0 :~· b : 0 :- ~ ~ -~ :I 1/1 :I ... :I 0 :J 0 ;, 0 :I "' :• 0 0 -Ef.) :• :I :I =· =· -Ef.) .:I =· :• :I =· =· :• .., '"d ~ .... ~ ~ II) ..... -~ ::s "' "' 0 (;"' ::s '"d ~ .... .... 0 "' '"Cal .... .... .g -~ ~ .... .... '< .. U"l c::: ~ 3:: > ~...::..... ...-.... ~ WU"l U"l .....:: (") .(") ?"".?"" ?" q o{ ~ ~ ~ ~ ..... iJI :I :J .. > :r :• c "' :r :J .0 ~ :, :I 0 ~-:e -~ "0 -Oo-.0 ~ ct c.. -¥ ~ fib . :r ·:. \J1 :I :. .. > :r I 0 :I :I g :r. =· =· t:l :• :I • ~-I =· 0 r.l'V ·0 ..,_ 3 ::l r. c.. ~ ·~ II 'I ~ ,_; ~ ~ i ~I l'' <!-y. 1 ,, >' ., I "I' ., •' ,, .;:-' ., < . . . l 'I .. , · .·· ·.· .. _2, -2.6 1:.o o .,~ ,t.;;:$,2 -5 o.o·o- . ·:.: -. ·5 d.o·o ', ·:·-l 4 ()' 0 I • • ·<~< ' ',_ .. _· -~-;2 7,_6 8 :•. \ '4.6 7- -·· :2 o.-s·o ' 1:.4 4 3 5.50 l 4.0 ·.0 1 2.5 0 3.0 0 7 5 o.o·p 3, 4 56.? 9 ~ . ' ,, .., ' I ' ' I I I ! I ,.--... Form RC C-10 " OFFICE OF T.;E , REGISTER. OF-WILLS ~Jashington OF_.:..:..:.:. _ _;__--.:::::..:...----COUNTY AND AGENT OF THE COMMONWEALTH ~~[-71-!Yi" STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLOWED IN Register of Wills, Agent ESTATE oF ELIZABFTH B. CANIGIANI LATE oF __ ,...!B.,!;o~r~o~u"'4a;:.;h~~o:..!f,___,S~p""e._,e._.r!..:s"'--. ------~ February 18, 1971 DATE. OF FILING APPRAISEMENT -----------DATS OF DEATH -----....::...--~-------- J DATE NO. OF NAMii OF PAYEE REMARKS AMOUNT VOUCH£~q . Francis Slezak Funeral 2267 Charleroi-Monessen Hosp .. Hospital bill 250 . Dr., J .. J., Buch Ma:lical Care 50 s .. tAJhi te & Sons Cuttii!Q _grave marker 14 Columbia Gas Co., Gas bill 27 WPst PPnn Pnwex Co_moan" Rlp__ctr_ir. hill 4 AuthQ~i~y gf .the Borough Sewage ·and water bill 20 ~ ... ~ ............................ BelL') Tel~ Co* of Pa .• Phone service 7 Reqister of iJJills Wash .. cty Probate 35 Wash. Cty .. Reports Advertising Letters 14 Dailv Herald Advertisina letters 1? Register of Wills Filing Inventory 3 John E. Costello Attorney's .fees 750 TOTAL 3456 \ - COMMONWEALTH OF PENNSYLVANIA }ss: COUNTY OF Washington I, -'. HEREBY CERTIFY, THAT. TO THE BEtiT OF lloiY KNOWLEDGE AND BELIEF, THE FOREGOING STATEMENT IS '/'I JUSJ' AND TRUE ~F DE.BTS, FUNERAL EXPENSES AND EXPENSDI OF ADMINISTRATION SUBMITTED TO THE ESTATE OF _E_l_~_z~a;_b_e~t.;:_h;;._B:;:,_;~;__C.:::.=a:.:.n~g=.:~:.:.a.;.:n=~~----DECiiASED, AS DEDUCTION$ FOR INHERITANCE TAX PURPOSES.~· () .; ~C~cL.s.) SWORN AND SUBSCRIBED BEFORE ME THIS 25th DAY Of'~ February t 18 71 ?C~~~ ~otiiTY Public, ·c~·arteroi. Washington Cri. i'I!Y commission ~pi res Decem~' 31·. l97~ 00 00 00 00 68 67 50 44 50 00 I r:;o 00 00 29 - RCC•43 (5-65) 'CoMMONWEALTH OF PENNSYL VAN lA DEP'/(RTME~~T OF~REVENUE HARRISBURG 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 ~HARLEROI FEDERAL SAVl?lGS & LOAN ASSi'l. 1 .j ~ ::::E:~AL INSTITUTION ------tpH.Q=T-C-I:~~~:~L+-~I~~\~?.-~i-4,l.,....~~--Fi-r-~;-;.;~'"'"~~L~-;....:;~...,.~O.:...:-;~/....,~"""~-~~:r:--. ---v~ ~ "f 0 ACCOUNT NO. OF JOINT I TRUST ·oR 'INVESTMENT DEPOSIT -Savii'lgs· Acco1mt. #$11~T · ·-· -· NAMES ON ACCOUNT. . ·-. OR INVESTMENT Elizabeth Canigiani .. 01• Eli.Zabet,h iliarie Sava:e:iwo a~ DECEASED JOINT DEPOSITOR, · .. _ .. . . . • . TRUSTEE OR INVESTOR EJ.,iza;be·!in Cam.gj.ani J yj ( r~v ADDREss ___ l_sa_·_s_~_~_e_r_·_b_e_~~~--~_-_r_l_~_-~_i_,_P_a_~_l_~_2_2_. ______ ~~--w~ ) DATE OF DEATH Jan~ 18~· 1971 SURVIVING DEPOSITOR, . BENEFICIARY OR INVEST_OR. 'Elizabeth·Marie .Savarino and Elinore TlLllftn ADDRESS Saverino~l200· Linn Dr., Belle Vernon, Pa •. 15012 'i'wuanoo:ol.50 ~ct:m:fer Ave., Charleroi; Pa. 1$022 RELATIONSHIP TO DECEDENT DaUghters to Elizabeth CanJ.gian:L DATE DEPOSIT OR INVESTMENT April l, 1954_. WAS ESTABLISHED----------------- BALANCE, INCLUDING INTEREST 889•55 (-1 C/ . 5 .,) DUE, AT DATE OF DEATH $ _________ ;::;...:0\:...J......:./~·6~.....;;_""--~--- /YP-o?c<£)~~.:-?-.Yf 5,7.; ~ -. . c::-~ (~-/E~J/), //~ ::~arleroi Fede.ral Savings and Loan Association ,, RCC-134 ( 1-69) COMMONWEALTH OF PENN.SYLVANI~ ' DE~ARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICiAL NOTICE OF INHERITANCE TAX APPRAISEME~T AI-'~ ASSESSMENT OF ASSETS NOT SU~JECT TO ADMINISTRATION TO: ELINORE.TURAN Date: ___ M_:a:.:..:r=-c:.:h::.._:9:_j,~l:.:9:....:7~1:__ __ _ 158 SCHAFER AVENUE County ____ W~a:.!::!!s.!!h~i~n~·g~t~o~n~--- _ ____;C¥,1HA...uAR:w.L~to~E..uRO~I.,,,__,P~Ei.UNNiJ.!S='-"YLb.AIU.V~A~N~IA~___.l5 0 2 2 Co un ty F i I e No. -~o:::o·.__~,L..~'j---'-/:.....lf~_j::._-__:_'-/ __ _ Bureau F i I e No. __...tz"-3=---'7......_/_-_,_/_,_9-'--9 __ _ We have received notice that, ~mxxXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX on January ·18 19_71, you came into ownership of certain property through~~ ~NX~~ transfer from, ELIZABETH CANIBIANI, deceased. Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers ore taxable and the liability for the payment of the inheritance tax due is imposed upon you, as transferee. The P':_C?perty on which tax is hereby_ assessed consists of: Jt • Savings Acct • # 5147, held in the CHARLEROI FEDERAL SAVINGS f1 LAON ASSOCIATION, CHARLEROI OFFICE, CHARLBROI, PENNSYLVANIA. In the names of ELIZABETH CANIGIANI or ELIZABETH ~~RIE SAVARINO and ELINORE Tm4AN. Opened, 4-1-54. Balance as of date of death, $.889.55. appraised by the Commonwealth, as of the dote of death, at $ 889 • 55 33 1/J!b of this amount is taxable at the rote of 6 % ORIGINAL ASSESSMENT DATE OF ASSESSMENT 33 1/3 % of 889.55 = 296 • .5.2 ______ _ TAXABLE AMOUNT 1/2 of 296.52 = 148.26 $ 148.26 LESS: ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE D If you pay the above amount within three (3) months of the datA of fiati of the decyent, or on or . before pr 8 19 7 you may deduct a discount of 5% of the amount of tax due, or 0 This tax became delinquent, fifteen (15) months after the date 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 date additional interest is due at the rate of 6% per annum until paid . 8.89 .44 ~--------- $ AMENDED ASSESSMENT $--------------- ~--.--------. $========= TOTAL AMOUNT DUE APPRAISED BY:~• a cL (Inheritance Tax Appraiser) ASSESSED BY:------------------- (Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: ;» CLJv t_ 10 ,f-7- ~~ fi!.2'19ot To insure proper credit to your account this Official Notice must accompany your payment. Mail or bring it to: ' . If you have already paid this tax to an executor, administrator, attorney or other personal representative of the decedent for forwarding to the Co.mmonwealth, list below the date, pai.d, name,..and ad~ress of· the ·person to whom you made payment, their official title and the cim'ount.. · '. · .. ·. . ·. "·· ·. ~ ·'. ''. · ·~~ ... '· ... ,. -~ c" • 1,.,·_ . . . . i ' .'t ..... _1', • • ··~ iJ \ • 1 I~ 0 Date Paid Name a~d Address of Payee . . .., Off.icial Title -; .. ·. -~. Amou~t.8aid ....•.. , ... ·.-. . ' Under c;ert~in ~ircuiJlstances, 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 prop.erty-in the computation of .tax-due. Jf any such expenditures meet·al.l of the three following test,s, it is recommended.that you iterniz~ _the payments below, execute the affidavit, and return this notice. The Register of Wills will examine the debts claimed-and allow those which h.e 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 .AR.E THAT: i . ' . l'-You were personally leg.ally responsible for th~se debt~, and .:, ·" . . ~ . ! I . . 2-You .actually paid these debts out of the account or property described above arid can furnish proof · of su~h 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 gen~ral estate of the decedent or any other transferee. · .. ·· · SCHEDULE OF DEBTS· Date Paid Name of Pay_ee . Description of Obligation < Amount . ' . ~ . I . .. . .. ' . '• .. TOTAL .$ {attach separate sheet if require~) COMMONVfEAL TH OF PENNSYLVANIA) SS: COUNTY OF: _______ _ .... Paid '' ~ ·• ,·_ .. .. '-·~ . I, h~r~by certify that the foregoing is a just,~nd true stoteme,~t of funeral expenses and other debts of the decedent, • , for which I was legally responsible and which I did pay o.ut of the property herein taxed. I further certify, that to the best of my knowledge and belief, these same debt's will not be claimed by an~ 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 above county, do respectfully report that I have allowed deductions listed above in the total amount of $ --------.. Date of Approval: ______________ _ Register of Wi lis ... I RCC-134 ( 1-69) COMMONWEALTH OF PENNSYLVANIAr.i · • DE:i'>ARTMENT OF REVENUE • :OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUB-iECT 'tO ADMINISTRATION \ BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION TO: ELIZABETH MABIE SAVARINO 1200 LINN DRIVE BELLE VERNONE, PENNSYLVANIA 15012 Date: March 9, 1971 County \vashington County File No. J1 -/~ ,3 -'"/' .Bureau File No. & ,S __, 7/ _. J '1 ( We hove received notice that,~~~XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX. on January ]8 . 19-1l., you come into ownership of certain property through ~~~-~ ~IQA.o5W~r.&.l'!liiAI!I~~~&~~CISIA ~~~XX transfer from, ELIZABETH CANIGIANI, deceased. Under the Inheritance and Estate Tax Laws of the Commonwealth of Penns.ylvonia such transfers ore 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. Savings Account #5147, held in the CHARLEROI FEDERAL SAVINGS & LOAN ASSOCIATION, CHARLEROI OFFICE, CHARLEROI, PENNSYLVANIA. In the names of ELIZABETH CANIGIANI or ELIZABETH :t.fARIE SAVARINO and ELINORE TUMAN. ·opened, 4-1-54. Balance as of date of death, $ 889,55. appraised by the Commonwealth, as of the dote of death, at$ 889.55 33 1/3 % of this amount is taxable at the rate of 6 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT 33 1/3 % of 889.55 = 296.5~2 ______ _ TAXABLE AMOUNT 1/3 of 296.51= $148.26 LESS: ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE D If you pay the above amount within three (3) months of the dote of death of the decedent, or on or . before April 18 19 71 you may ded~ct a discount of 5% of the amount of tax due, or . 0 This tax became delinquent, fifteen (15) months after the date of death and, in addition to the tax, statutory interest at the rote of 6% of the tax per annum is olsodue as of *------- 19 __ in the amount of *If the tax is not paid by the above date additional interest is due at the rote of 6% per annum until paid $ 148.26 $----------------$--~----------- 8.89 .44 cS.S9 $ -============= TOTAL AMOUNT DUE APPRAISED B~N.z ~ (Inheritance Tax Appraiser) ASSESSED BY: _____________ _ (Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: To insure proper credit to your account this Official Notice must accompany your payment. Mail or bring it to: 1(~JIAU~ AGENT FOR THE COMMONWEALTH COUll HOUSE WASIIJRGJIII> .Pma JU@J i- I 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 t_he da.te poi.~, name ~md address of-the person .to whom you made payment, their official title and the. amount._ · · :. .: _' "' . · :' .i '< ~-' : '':' · ' ' . -~. ' ' Date Paid Name and Addr~ss of Payee ..i!' '' c• OHfcial .Titi~ . Am·~,u~t-P~i·d· -.'t Under certain circumstances, if, after the date of death of the· decedent, you personally paid funeral expens~s or other j'u~t 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 computa_tion of tax due .. If any such expenditures meet .cill of the threeA91lowing tests,. it is recommended .. t~at you.itemize the paym~nts below, execute·the affidavit, and return this notice. ·The Register of Wills will examine the debts claimed and allow .. those ~hich 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 w.ere .personally legally responsible for these debts, and 2-You actually paid these d~bts out of the .account or property described above and can furnish proof of such payment, _if required; and · . ' -. · · ' . 3-These same debts a·re not also claimed, for tax purposes, by an executor, administrator or either personal representative of the decede!lt handling the administration of the general est~te _of the decedent or any other transferee. · · . · . . . ., SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation .. Amount .. . . . ' . . . . . . .. I ·r .. TOTAL $ (attach separate sheet if required) COMMONWEALTH OF PENNSYLVANIA) '; SS: COUNTY Of _________ _ Paid -· . I, hereby certify that:the foregoing is a· j~st and true state~ent 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. ·' .... ' . f 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$ --------o Date of Approval: ______________ _ Register of Wills .. . ~- . Fonn RCC-2 . . . DATE ....... ~P~~.J.: ..... ?.~ ...... ~.?.?~ .................... .. " • DE"PARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA RESIDENT I:NHERITANCE TAX APPRAISEMENT COUNTY ....... ~~.:".~.~.~~.~ ........................................ . ' BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 1 7 1 Z 7 FILE NO ..... §?.:?~:.?:.?..?. ............................. -................. . Whereas, ........................................ .F.J.izab.eth ... ~an.ig;4;.n;t. ......................................... late of ............ q~~.~~.~.~~ ........................................................ : ......... . in the County of .......................... ~~~.!?.:.~~.~~ ............................................................................. Commonwealth of Pennsylvania, having died on . the .................................... J:.~.h ...................................... : ...... day of ................. ~~.~!. ..................................... 19 .... ?.~ .. seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ....................... f..MN.9¥.§.: .. J~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 foJ.II.owing 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 11fe 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 Appraisement Values Made for Inheritance Tax Purpose& $ Jt Savings Account #5ll7 held in the CHARLEROI FEDERAL SAVINGS AND LOAN ASSOCIATION, CHARLEROI OFFICE, CHARLEROI, PENNSYLVANIA. In the names of ELIZABETH ~GANIGIANI OR ELIZABETH MARIE SAVARINO AND ELINORE TUMEAN. Onened h.-l-5h.. Balance as of date of death, $889/55 889 55 Jt. Savings Account #5J..47 held in the CHARLEROI FEDERAL SAVOOS AND LOAN ASSOCIATION, CHARLEROI OFFICE, CHARLEROI, PENNSYLVANIA. In the names of ELIZABETH CANIGIANI OR ELIZABETH !VIARIE SAVARINO AND ELINORE Till-iAN. Ooned h.-1-Sh.. Balance as of date of death, $889.55 889 55 : ·. -- .. , .. " ,, . .; ' " ·-., ' -~ .... " ,. -~, ' ... " : " - " 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 ...... :::::::::·.:::::·.::·.::·.:::::::::::::~~:::i.2:~.::~.:-.:~.::·.~-~~.·.·.·~~ · Appraiser (!'lumber and Street) ........................................... 6.J. .. ~ .............. , Penna .. ..... Washington ..... Cou-i1ty RESIDENT. INHERITANCE ·TAX APPRAISEMENT , Estate of ........................... ~.i.~~:P.I?.t.h ... G.~nigi.a.JJ.i ...................... : ........ . Deceased. Late of €harleroi ·························· ,·,· Date of D_eath, ................ J.:::.+.~7.+. ............. : ........... ,.: .............. . .... 7 AppraisemeHt Docket Vol., .......... ..3..?. .............................. : .... . Page, ......... J.-4.}:~4 ..................... No. . ..... 93~7.+~+..9?. .......... . . ~'-; Filed in Register's Office, ... AP~"P.: ... .?.. . .-.......... .19 ..... ?..~ ,_ ! Anwunt of tax due, $ ..................................................................... . ,. '· ~ DEPARTMENT OF REVENUE: ,. ·,~ ott Received, .,,, .• i) Examined and Approved, ........................ . Wrote abo.ut Appra-isement, Appeal f,.~ Appraisem~nt, Entered and charged, ,t .• ~ RCC-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT IN YOUR REPLY PLEASE REFER TO 38-143-4 Elizabeth Marie C. Savarino & Elinore C, Twnan (Executor~ In Re: Estate of ______ ~E~l~i~z~a~.b~e~t~h~C~ao~_~i~g~i~a~nuj~----------- -----'---_;W:.:.:a:::.:s::.::h.!:i::;n~g~t~o~n'-· -----County ..:.. File No. 63-71-198 You are here by Iiot·i fie d that the __,..~.,::.O.:..rl=-· QP=-· !!na::::::l ___________ _ appraisement in the estate of. Elizabeth G.anigiani has been filed in the office of the Register· of Wills q_f Washington County on May 11 1911. Said appraisement reflects· the following valuations: Real Estate 15,000.00 Personal Property __________ ~------ Transfers _______________ ~------- Total 15,000.00 As to such ~ax that is paid within three months-from date of death, a :five (5%) percent discount is allowable. As to any ~ax that remains unpaid after one year froni 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 ___ ~_M~a~y~l~J~,~l~97~1--_______ _ Title ALFRED TOSI,· APPRAISER I . / DATE OF DEATH: E·ebruary 18, 19'71 Note: This is not a bill. j---- . RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of Canigiani Elizabeth B. DATE OF DEATH_..=2~-1=..:8::....--!..7=1_FILE NO. 63-71-198 (Last Name) (First Name) (Initial) REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington 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". Dated: ___ __,M=a::.yf--..:'11=..:1,'-. -=1'-"9_._7=1 __ _ ~.!YcuU' ~ HERlTANCE TAX APPRA~ ' 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 les·ser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents th~ sum allowed as a deduction. Dated: ________________________ _ REGISTER OF WILLS INVENTORY VALUE AS REPORTED VALUE AS APPRAISED Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less De~ts and Deductions (SCHEDU'LE F) CLEAR VALUE OF ESTATE Valuation of life estates or FOR USE OF REGISTER ONLY $ Tax on·$ ------------------+--c$>2"h Tax on$ o 0 Taxon$------------------+---- nxoo$ lK Tax on·$ 15% 1 L; nnfl ()() $ 1':'7)()() (i(\ 'il' 7 15.000 00 15,000 00 COMPUTATION OF TAX $ ______________ ~---- $~------------+---- $~----------4---- $ --------------1----$ _____________ -+---- VALUE AS REAPPRAISED $ __________ ~--- ~~ptioos • Total Estate ____________ ~--- (*) As evidenced by Charitable Exemption Certificates issued 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 $ _________ ___JL...._ __ BALANCE DUE Add interest at rate of 6% from ----------~·0----~--- FOR USE OF REGISTER ONLY $ __________ __J, __ __ $----------4~~ TOTAL TAX BALANCE $ -------+--- pAID ! $ -------------l---- ADJUSTMENTS by the Secretary of ~evenue. ... NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanation. / ( ,- Will Administration ( No. IN THE ...... Year MATTER OF-THE APPRAISEMENT OF THE ESTATE OF ELIZABETH B. CAN'IG !ANI . D.eceased · Late of . .SPEERS .. BO:HOUGH ..... . County of .W/l.S.H:Jfi.G'r.ON .. Commonwealth of Pennsylvania REPORT AND. APPJlAISAL ·.:-....... ... . ~. ' .· \. •' ·"' -~ ·~ Jl ~ • 't !.. I >, - Fonn RCC-2 • • COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEM-ENT DATE ............ May.: .... ll., ..... J.9.Z1 .................. : ................... . DEP..ntTMI!."'NT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 1 7 1 2 7 COU~Y ........ W.§:.§.h.;i,ngt._Qn_ ........... :: ... ~.~--···················· FILE. NO •........ ?.?..::::?..~=-~.?..~ ...... : ................. _ .................... . Whereas, ...................... , ...................... ~l~.~9.-P.~.t.b-.... .9.~~g~-~-~---·································· late of ..................... )'.P~.~~-~ ... J3.g~.C?.~.l?: .................................... . in the County of ............... , ............................ Washington ......................................................... Commonwealth of Pennsylvania, having died on the ........................................... J.~.h ..................................... day of ..................... f..~"!?..r.~Y. ................................ 19 .... 7.~. seized and possessed of an estate subject to Inheritance Tax under the laws or" the Commonwealth of Pennsylvania; Therefore, I, ............................... ..Aif.B$..P. .... !9?.I ............................................................... , 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. Unit Appraisement Description of A net Values Made for Inheritance Tax Purposes $ REAT.TY· See copy of schedule "A" attached to appraisement 15,000 00 - - .. -· l ' . - . . . . . .. .. . - ·{' : .. ... r .. ' ~ .. . .. .. : ... -.. ' .. - • Having been duly sworn according to law, I do h~reby certify that the above appraisem/ent is made in con- formity with law on this ................... ~day of ·······.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·-~·-·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.~~--·.·.·.·.·.\!i?.c;;;;;.~~~~--·.·.·.·.·.·.·.·.·~---~.: • Apprau!l~r ······································································································· ........................................................... lt.J (MumbCT and Strfet) Penna. ' ·······················································~······························ (Poat ee) ' .. ·] j ~!~: .• ·~ .... .. •' WASHINGTON County .,...:....., RESIDENT iNHERITANCE TAX APPRAISEMENT Esta.tc of ·' ...................... :E.:J..+.ZAW.w.r.H ... Jt~ ..... G.AN.JGJANJ. .......................... . Deceased . .. Late of ........... S.BEERS .... BOROUGH ................. , ........... : ........... : .... . Date of Death, ........... 2:~~1.8~71 ...... : ........... ~ ............................. . l' Appraisemellt Docket Vol., ........... ..3.8 .... : ........... : ............... .. , .. ' ~ I " Page, ... 143.:-::'.4.: ....................... :. No ..... 6.3.:::7.1~1.98 ....... : ... .. ..... _ ...................... , ................................... : ............ HAY""ll ............ : ................ . Filed in Register's Office, ...... ·.~-L ..... : ........... l9 .. .i:L.. .... ~ Amount of tax .due, $ ... : ............................................... : ............... .. . w I. ~ I ~ DEPARTMENT OF REVE~UE I! ~ ~ ~ ... ~ ~ J ~ Re~eiv'ed, :, . . ~ ~~ Examined and Approved, .r ~~ -~r ' t :f Wrote: abd.ut Appra.isement,-. I' 't ,. ., -\ ~ . ., Appeal ft'om Appraisement, H . ~ ' Entered amt.· ckrge~, _,. .• .. ti I '! ' .. ' . -~ ..... ~ -. I 1 .. . ... li ~· .. '" 'f -:_.. ·, ..: J •. .. -'"' (:· . .... -: ~ ; f -:_-;; ~ ~ ~.· -., II ~-~ .:~. .;1 ~· L ... •' ';: >· ~ . ., ' '; .. (J ~ ~.. l ,· ~ ~ ... ' . . ., 1.• . - '< ;:...o. . . .. :;..: ' .._.!,.' • '. I i I. ~' ~ ..! ) - ..:t . '. ., •. ~~-• - .• ~ ' ~