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Home My WebLink AboutOC1971-0272 - ESTATE OF EVANSRCC-81 (6-71) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT LORECE M. DICKSON (Executor~ In Re: Estate of HOVJARD E. EVANS IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division 38-150-4 WASHINGTON County -File No. 63-71-272 Dear Miss Dickson, You are here by notified that the ___ ---=.or~~:::J· go:~:::· nal=:__ _________ _ appraisement in the estate of HOWARD E. EVANS has been filed in the office of the Register of Wills of WASHINGTON County on December 7 , 19_1J., Said appraisement reflects the following valuations: Real Estate B, 750;00 Persona I Property ~.:l.IOc.,.3.LO~.~__ ______ _ Transfers _____ __:_ ________ _ Jointly Owned ____________ _ Total 13 1 570.30 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_~D~e~c~em~b~er~?4,~1~97~1~---Signed --~DO~H~IN~I~C ~R~·~D~eMAR~"-'='=IA~---- Tit 1 e APPRAISER I DATE OF DEATH: March . B, 1 o/71 Note: This is not a bill. J RCC-~fV(5-68l COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT Estate of EVANS HOivARD (Last Name) (First Name) E. (Initial) SUMMARY DATE OF DEATH 3-B-71 REPORT OF INHERITANCE TAX APPRAISER FILE NO. 63-71-272 I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of _ ____.!..!W~A=S~HI=N~G~TO=N~----- 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: _ ___..D,._,e.._.c.._,e ..... mw.b .... e .... r---+7_,1__._1 --~-o/7-~--~-1 __ _ INHERITANCE TAX APPRAISER 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:-------------REGISTER OF WILLS INVENTORY 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 annuities . . . . . . . . . . . . . . . . . . . $-------+-- ESTATE TAX ASSESSMENTS $ _____ .....__ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on$ 2% Tax on$ 6% Tax on$ 5% Tax on$ 10% Tax on $----------1----\.15% Exemptions========!== Total Estate _______ --+--- TOTAL TAX $ _______ 4--- $ _______ 4--- $-------4---$ _______ 4--- $--------4--- $-------~-- 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 $ _____ __,~. __ (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. BALANCE DUE $ __________ ---~.. __ _ Add interest at rate of 6% from ----------~10-----$ --------+-- 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, same should be noted below, with short explanation. i Will Administration t No. IN THE Year .......... .. MATTER OF THE APPRAISEMENT OF THE ESTATE OF HOVlARD E. EVANS ........................ Deceased Late of ....... NEW EAGl,.E .. County of . . . WA$~GTQN Commonwealth of Pennsylvania REPORT AND APPRAISAL / Ponn RCC-2 . ,. I COMMONWEALTH OF PENNSYLVANIA DATE De.cemher .... ?.~ .... l97l ............... ·········· DEPA.P..TMEl\~T OF REVENUE RESIDENT INHERITANCE TAX ... J~J:I.J.NGT..ON. ............................ -'· COUNTY Btm.i!AU OF COUNTY COLLECTIONS ........... I HARRISBURG, PENNA. 17127 APPRAISEMENT FILE NO •..... Q3..~7J-::::.Z.74. ............................................... I .............................. .H.QY.r~P. .... E .•..... EVANS .................................................................. late of .............. .mv: ... EAGLE ............................................................... Whereas, in the County of ........... : ............................... WASHING.TON ............................................................ Commonwealth of Pennsylvania, having died on the ......................... e.ighth ................................................. day of ...................... March,. ...................................... 19.71..., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, DOMINIC R. DeMARIA 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 Inheritance taxes at the lawful collateral rate on any such future Interest. the right to appraise and assess transfer Unit Appraisement Description of Asset Values Made for Inheritance Tax Purposes $ REALTY: SEE COPY OF SCHEDULE ttAn ATTACHED TO APPRAISEMENT 8,750 00 PERSONAL: SEE COPY OF SCHEDULE "B" ATTACHED TO APPRAISE1-1ENT 4,820 30 total 13,570 30 . ' ~ form:!;v~hbl:: ::~~wor" ~~: ~.~ 0~·~~~~~ t~:~~ti~ made 1~nQ/: .. A ~~ .~ ............... :: ...................................... Appraiser .......................................................................................................... .................. .................................. ................. Wc~M;zj!f!i/ ............................... , Penna . - WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ·HOWARD E. EVANS Deceased. Late of ~ ~G.l:$. ... Date of Death, ..... , ......... J~~7l. ...................................... . Appraisemei!t Docket Vol., ......... .3.$ ................................ . Page, .......... 15.~4 ................... No. 63.':~~71~272 ................ . Filed in Register's Office, .. P..~.C! .. ~ .... .7 ............... 19 ... 7;J,. Amount of tax due, $ .................................................................... . DEPARTMENT OF REVENUE Received, Exa.mined and Approved, Wrote abo.ut Appra-isement, Appeal fyom Appraisement, Entered and charged, / a1nmmnnwtttlt4 nf tlftttttnyluauia:. ( !1.!1~ llttn4ittgtnu C!!nuuty. KNOW ALL MEN BY THESE PRESENTS: Whereas, at Washington, in the County aforesaid on the 15th. day of March A. D. 19 71 , before me, Russell Marino , Register for the Probate of Wills and Granting Letters of Administration in and for the County of Washington, in the Commonwealth of Pennsylvania, the last Will and Testament of Howard R. hvans late of The Borough of New Eagle in the County aforesaid, deceased, (a true copy whereof is to these presents annexed), was duly admitted to probate; and Lorece Mo Dickson rix the ExecutOO: in said Wilr and Testament named, having appeared before me and taken and subscribed the oath of office prescribed by law; NOW, THEREFORE, I, Russe 11 Marin~ , Register as aforesaid, do • grant these LETTERS TESTAMENTARY, unto the said Lorece M. Dickson committing unto Her the administration of all and singular the goods and chattels, rights and credits, which were of said deceased, and requiring, Her to exhibit a true and perfect inventory thereof into the Register's Office, at Washington, within ninety days from the elate hereof, and to render a just and true account of said administration at the expiration of six months from the elate hereof, and to regard and comply with the provisions of the laws of this Commonwealth relating to inheritance taxes. IN TESTIMONY \VHEREOF, I have hereunto set my hand and the seal of said Office at Washington, this lbth. clay of in the year of our Lord one thousand nine hundred and Seventy One ................ L:/2~ .... &4.:~ Register ) .-:,: / . _ L 3 ~ 7/-2 7L . .:...~~~u;tJ<·>is.,.'ii-~a··-.;:;;.;!;,;:;.,.~~1-·h\~~ ........ ..-.L••~·'..:.~&' ;!;,• :.:..,:d'* ·;·;t.i~<; • .:.c."'"'"~-""''·....,. .., ..... ,~ . ..;-.,..,*"o;;. .. .,,.<i;·...., ..... .so.~~-N-_ .....;.· i WILL OF HOWARD E. EVANS I .! . ll I KNOW ALL MEN BY THESE PRESENTS, that I, Howard E. Ev- I· ans, a widower, now residing in The Borough of New Eagle, Wash- ! l ,! •I l II II II li ,, t; !I !i 1'i " li !I .. ington County, Pennsylvania, having· full legal capacity in these premises, do hereby make, publish and declare this instrument to be my ~AST WILL AND TEST.hl'IE.NT [hereby revoking and me.king void any and all wills at any time heretofore made by me], in manner and form as·follows; ONE. I hereby direct my executrix here:Lnafter nam-1 I ed, as soon after my decease as may be proper and expedient, to ·11 pay all of my jUst d€lits; fu.;-rerai expenses,; all inheritance and •' i ! I succession taxes which may be lE~.wfully chargeable against my es-1 I II II !' lj H ll r II 11 tate; and all lawful charges incurred in the administration of my) I II II li II ji ,I it I! I ,I estate. TWO. I hereby will, devise and bequeath all of the estate, both real and personal property, and wheresoever situate or found, and including all property over which I have any control or power of appointment, of which I may die seized or possessed; and not required for the payment of the several items directed to be first paid by paragraph ONE of this my said LAST V!ILL AND TESTMi."ENT, unto Lorece M. Dickson, wife of David 1: A. Dickson [a niece of my deceased -wife, Etta. 1:cFeeley Evans], i; f· I! ll 1: . I ll II 11 I, lL now residing a.t number 3624 Laird Street, ·Brighton Heights, in City of Pittsburgh, Allegheny Com1ty, Pennsylvania, in fee sim- ple and absolutely • THREE. I hereby nominate, constitute and appoint the above named beneficiary, Lorece M. Dickson, to be the sole F\:ectltrix of this my S3.id LAST v:ILL .MTD TEST.AliENT. IN WITNESS WHEREOF, I, the testator, Howard E. Evans, '. \ • • ' '.". '->t~ _ ..... .. -... '.-··_ :t·· •-: . I I 1 I I i I ! I I I ' I I I I I I I I I j i· I l t l t .. · .. · . . j . . • j 'i ' • :1 . ! t: ' ).;, l i .,j 4 .. 1i ... ~ •i ··: ' ' ~ j .i I .:Ci ~i l ) (1 i ;4 rl ;j ·~ .; ,. ' ... ~ ·' ., ... , ~--~i ~ have hereunto affixed my hand atld seal, this ~ day . of April, in the year of our Lord, one thousand nine hundred and I forty-nine·. I I ll h /· .· ·.·-~ r J I ~ (o. b~SEAL] li ii I· 11 This instrument was signed, sealed, published and de- clared by the above named testator; HowardE. Evans, as his LAST r 11 I' WILL AND TEST.A.KENT in our presence: who, · at his request, and in ' his presence; and in the presence of each other, have hereunto ll li II h r I· ,. ,. ,. r I. fl l ' !: II I I ~-, !· I t· i, I ,, ~; l) ii j: !! " I• i' II .\ l• ,. II ,I II 'I I I I i! I· i ., li li I •I ·it signed our names as witnesses thereto. --v"' -~\ .•. .'::.• ~ ' . '• ' '··· ' · ... ' -.. ~ .. " 1 . ! l I I I I ! I i ! I I I I I I ! I I I » ~i :.1 j', ?;.1 i .-~: j dj ~~' .;.: r· ..... / M 7/27~ ~ffi~nutt ®f fxrrutnr ®r ~bmtutstrntnr ~tate nf Jruu.ayluattia . Cltnuuty nf lla.a4iugtnu } !1!1: Personally before me, the undersigned authority, a ..... N.9.JsU:.Y .... P..Y.b.J.:L~---·· in and for said County and State, appeared ----~-Q.f..~.9.-~ .... M.~ .. .J2J~K~.QD.., .......................................... who, being duly . sworn according to law, deposes and says that she is the e~ecutor :ox.:aammistxatwx of the es- tate of ..... H.QkJ.~.R.9 .... ~.! .... ~ .. V.~-~~--'················· deceased, that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of .H.o.w . .ar.d ... E ....... E\l.an.s .... , 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 Executor Aami:eist!'a.ter.' d Swf oNrn 0 V.anedmsbuebsrcn.·bed be 1 f 9 ore 7m1e this ...... l.."!!::! ..... } ....... ~~--~-~.:.~ ... ??1.: ... 1.!:~ ................ . ay 0 ... ~~ •··;;········ .... .. ........ ~~xecutor-~RW»m•~ BETTY E. WENZEL",~ary 'd~fr~~····························· .llonongahela, wa_shi_ngton ~ou~~a. ADDITIONAL INSTRUCTIONS My Comm1sswn Exp1res ..5,?-1~ 'l~Y 9AW7ihventory must be filed within three months after appointment of personal representative. 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. Joseph L. Hoffmann REFERENCE FOR ADDITIONAL COPY Attornc • ~-v Act of 1947 P.L. 513 Sec. 5.2, 72 P.S. 4844.2 242 W. r :)t MonongaheL ~: J 63 aluurutnry aub i\pprai.arttttut .of the goods and chattels, rights and credits which were of .......... l:l.OW.ARD .... E ..... .E.VANS .. , ......................... .late of .I.h.e ... Bor.o.u.g.h .... o.f .... New ... E.a.g.l.e .. , ........ . Washington County, Pa., taken and made in conformity with the above affidavit. PERSONALTY: Western Pennsylvania National Bank, Monongahela, Checking Account #042 372 953 Blue Cross of Pennsylvania -Refund United States Steel Corporation -Pension United States Steel Corporation -Pension Furniture -Sale price United States Steel Corporation -Pension payment United States Steel Corporation -Pension payment Bankers Life and Casualty Company -Refund Metropolitan Life Insurance Company -Final payment Kurtz Monument Company -Refund United States Steel Corporation -Balance pension Metropolitan Life Insurance Company -Dividend Bell Telephone Company -Refund Metropolitan Life Insurance Company -Dividend Total personalty REALTY: ALL that-certain lot or parcel of land situate in The Borough of New Eagle (formerly Carroll Township), Washington County, Pennsylvania, known and designated as a Southern portion of Lots DOLLARS 3,969 15 11 5 1 5 50 115 1 5 19 300 16 130 34 5 1 9 4,820 CENTS 08 30 00 02 00 51 02 41 00 00 53 7·1 45 27 I 30 > .... . V d '. 0 0 N G J ~) ~~ l H S V !.:\ s lll /i\ }, 0 :-J J J s !3 3 u 0 ~I l \;. . ... .; 1 • rv·c: In\ I 1i. ·~· , . : ~· ,,. ) .__, a ( {,-.,1, '"'l • I ' ! ··i I I . .. ....... ;.:.:1 . .j ~~~ .. "r1 ... [ .... \0 ' "' . ' .. .; ~·' . '.< ..... ;:t ..... 0::: -~ "' ;:t ... ~ 0 -t "<! tl1 ;, ;:t tl1 ~ toll ~ '-:I ~ '<::l-;; '<::l--t ;, ::;· ~ ~ "' ;::! .... , ... ... Numbered 41 and 42 in Part 3 of the West Monongahela Plan of Lots as the same is recorded in the Recorder 1 s 0 f f i c e of sa i d Wash i n g ton County i n P 1 an Book 1 , page 2 6 :. bounded and described as follows, to-wit: BEGINNING at an iron pipe on the Northwestern corner of Sycamore Street and 20 foot alley, which said point of beginning is also the Southeastern corner of Lot No. 42, as the same are shown on. the above mentioned Plan; thence, North 70° 03 1 West, along the Northern line of said 20 foot alley, a distance of 78.16 feet to an iron pipe at the corner of Lot No. 40 in said Plan; thence along the Eastern line of said Lot No. 40, North 19° 57 1 East, a distance of 36 feet to an j ron pipe; thence through Lots Nos. 41 and 42, South 70° 03 1 East, and along a line parallel to the 20 foot alley, a distance of 75.17 feet to an iron pipe at the Western line of said Sycamore Street; and thence, along the Western side of said Sycamore Street, South 15° 12 1 West, a distance of 36.12 feet to an iron pipe at the line of the 20 foot alley, the place of beginning. (Survey 2-12-60, L. W. Provost, Reg 1 d Eng 1 r #1211). EXCEPTING and reserving the coal and mining rights thereunder as the same were conveyed by Joseph Morrison, Executor of Marcus Black, deceased, to James H. Hopkins, by deed dated March 18, 1863 , and recorded in the Recorder 1 s Office of said Washington County in Deed Book 11 B,11 Volume 4, page 88. BEING the same premises which Merle Thomas Weygandt, et ux., et al., by deed dated February 19, 1960, and recorded in the Office of the Recorder of Deeds of Washington County, Pennsylvania, in Deed Book Vol. 1068, page 656, granted and conveyed to Howard E. Evans, now deceased. Assessed value -$2550.00 Sold to Gary L. Renk, et ux., for $8,750.00 ~ . Persona 1 ty Rea 1 ty SUMMARY Total Assets Monongahela 3 Pennsylvania Dated: November f 3 1971 $4820.30 8750.00 $13570.00 ..• \ . . -~ ~ ; Form RCC-l33 . {3-J/~21£J COMMONWEAlTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS J RESIDENT DECEDENT . COUNTY OF ...... WASH.I.N.G.T.O.N ............................................. . IMPORTANT: Thi.s return must be completed in detail and filed in duplicate, with will attached, with the· Reglster 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.) IN THE MATTER OF THE ESTATE OF } AFFIDAVIT OF _liQW_I\ RQ_ ~~ _);~~-~;;;~;;;; ~;;;;;;;,;; -- ----------:::.:...TOR Late of ... N .. e.w ...... .E.a .. g . .l ... e ........ w.a . .S .. h..l .. n..g.t.o.n.............................. County State of ......... P.e.nnsy..l . ..v.a.n..i .. a ..................................................... } ss: County of Wa.sh.i .. n .. g.to.n .............................................................. . ..... L.o.r.e..c.e. ....... M .......... D.i ... c.k .. s.o.n .. :J .............................................. . ................ Executor of the estate of the above-named decedent being duly sworn, depose S and sayS (i~;) .. , t~J;;;,:~) .. •{ ~;;~~~eaving a last will, copy of which is hereto attached. } Decedent cUed ............................. Mar.C..h .......... . (Mm.th) Name and address of attorney or} Joseph ... L .. .Hoffmann~ Att.o.rn .. ey ...... a .. t ... Law other authorized representative to · whom all correspondence should be . 242 West MaJnStreet, Monongahela, Pa ... 1.50.6.3 ............................... .. mailed. That as such I.~.~--~ .. Y .. t.r..i..X ................... deponent is familiar with the affairs of said estate and the property con- <J·:x .. cutor-Administratorl 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 Western Pennsvlvania National Bank~. 4th and Main Sts .• Mononqahela~ Pa. Howard E. Evans 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 forth: That Sc.hedu/e A attached hereto and made part hereof sets forth full v and in detail all the 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 or 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 rorth 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 thereor, or of any foreign country, which are owned at the time of death; all wearing apparel, jewelry, sil~erware, 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 bydecedent, together with the fairly estimated market value thereof; all bonds and mortga~es 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 face value, it sets 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 or 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. ·~· . c,' • 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 as of the date of 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 value of such 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 ousiness 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 enjoiroertt 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 copy 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 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, 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 Will. 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 issu~ to the beneficiary.· That Schedule E attached hereto .and made a part hereof 'sets forth all property, 'real arid' 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 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 collateral 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 Summary. Subscribed and sworn to before me this ................................ . . ................ ~ ............. 2.. .... ~ ....... day of ....... .N.o..v..e.mb..e.r ... ~ ............. 19 ... .7..1. .. ................. #.~6.~.~ ........................................................... .. BETTY(. WENZEL, Notar Qlta r Y pUb 1 i C . lonongahela, Washington ~ounty, Pa. My Commi5sion Exp1res .. ~ ... ?.!!.. ...... ~~ ..... : .. ~·········-··· (Executor-AJtw~wn) c/o Joseph L. Hoffmann, Esq . ................ 2·42 .... -~~~t .. m~o;.ltr .. e·e·t ................ -........... ". ............ M.9..D .. 9 .. !'1.9 .. i!.b.g . .l.!L:t. ..... P..it .......... J .. 9..0..(?..3. ................... .. (City or Town and State) May 9, 1972 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 #1 in the "Summary" has been properly completed as above-directed, Rcq-~4 (1-6'4~ , COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVE!NUE BUR-EAU 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 "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. ( 1) The real property located In the Commonwealth of Pennsylvania should be described by lot and block number, street and street number, together wl th 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. Taxes, assessments, accrued Interest on mortgages, etc.,are to be listed on Schedule "F" and must not be deducted from this schedule. ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH ALL that certain lot or parcel of land situa e in The Borough of New Eagle (formerly Carrol Township), Washington (bunty, Pennsylvania, known and designated as a Southern portion of Lots Nos. 41 and 42 in Part 3 of the West Monongahela Plan of Lots as the same is recorded in the Recorder•s Office of said Washington County in Plan Book 1, page 26, bounded and described as follows; BEGINNING at an iron pipe on the Northwester~ corner of Sycamore Street and a 20 foot alle~ which said point of beginning is also the Southeastern corner of Lot No. 42 as the same are shown on the above mentioned Plan; thence North 70° 03 1 West, along the Norther 1• line of said 20 foot alley, a distance of 78.16 feet to an iron pipe at the corner of Lot No. 40 in said Plan; thence along the Eastern line of said Lot No. 40, North 19° 57• East, a distance of 36 feet to an iron pipe; thence through Lots Nos. 41 and 42, South 70° 03 1 East and along a line parallel to the 20 foot alley, a distance of 75.17 fe~t to an iron pipe at the Western line of said Sycamore Street; and thence, along the Western side of said Sycamore Street, South 15° 12• West, a distance of 36.12 feet to an iron pipe at the line of the 20 foot alley, the place of beginning (Survey 2-12-60, L. W Provost, Reg•d Eng•r #1211). EXCEPTING the coal and mining rights thereunder as the same were conveyed by Joseph Morrison, Executor of Marcus B 1 ack , deceased, to James H. Hopkins, by deed dated March 18, 1863. and recorded in the Recorder's Office of said Washington County in Deed Book 11 B,11 Vol. 4, page 88. BEING the same premises which Merle Thomas Weygandt, et ux. ,. et al., by deed dated February 19, 1960, and recorde in the Office of the Recorder of Deeds of Washington County, Pennsylvania, in Deed Book Vol. 1068, page 656, granted and con- veyed to Howard E. Evans, now deceased. Sold to Gary L. Renk, et ux., for $8750.00. $2550.00 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. (2) ESTIMATED MARKET VALUE $8750.00 $8750.00 (3) DEPARTMENT VALUATION CAUTION (Do not write In this space) .~CC-35,. ; ' 1 COMMONWEALTH OF·PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT 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. Savings 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.g. 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 anyundistributed 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 UNIT ESTIMATED List and describe fully VALUE MARKEr VALUE 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 Western Pennsylvania National Bank, Monongahela !J Checking Acct. #042 372 953 Blue Cross of Pennsylvania -Refund United States Steel Corp. -Pension United States Steel Corp. -Pension Furniture -Sale price United States Steel Corp. -Pension payme t United States Steel Corp. -Pension Payme t Bankers Life and Casualty Company -Refun Metropolitan Life Insurance Company - Final payment Kurtz Monument Co. -Refund United States Steel Corp. -Bal. Pension Metropolitan Life Insurance Co. -Dividen< Bell Telephone Co. -Refund Metropolitan Life Insurance Co. -Dividen< Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. X X $3969.08 15.30 115.00 15.02 50.00 115.51 15.02 19.41 300.00 16.00 130.53 34.71 5.45 19.27 $4820.30 DEPARTMENT VALUATION (Do not write in this space) !IS. 00 ;s: ed- Saoo ;lc51 OJ IS. Oc:l I 9. <II JOO.OO ;(;..oo ;3o,s-3 d </. 71 o-;<fS 1 9.:21 If g' ~o . .5o /912,/J . · RCC-3b 1' ·'f' COM\fON'\'K\:LTH OF PENNSYLVANIA 'flUN S FER INHERITANCE TAX ~~SIDENT DECEDENT SCHEDULE "C" TRANS FEllS ( 1) Did decedent, within two years of death, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no)~n~0~--- (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 ----------- (b) State of decedent's health at time of making the transfer. (Note 1). (c) Cause of decedent's death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) n 0 (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) no (b) What was the transferee's age at time of decedent's death? ____ ~~-- (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) ____ n_o ______ _ (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) n 0 (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 care of transferor? (Answer yes or no) --~n~o ____ _ (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer yes or no) __ ~n~0~----- (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) __________ __ 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 of 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 None Insert this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. MARKET VALUE (Estimated) 0.00 0.00 DEPT. VALUATION (Dept. Only) RCC-38,' J >' ' ' ~ ! C9MMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX. RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRCCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly with another or others, including intangibles, standing in the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule "A", plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. Description of Property, Date of Acquisition, Name I Unit Address and Relationship of Co-Owners, and Place Value of Record of Instrument, where Real Estate. ! United States Savings Bonds, Series E registered in the names of Howard E. Evans or Lorece M. Dickson (niece) (Values calculated by Western Pennsyl ~?~~71 vania National Bank) Denomination $25.00 25.00 25.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50~00 50.00 50.00 50.00 50.00 50.00 Issue Date 10-1-42 11-1-42 6-1-44 12-1-42 1-1-43 2-1-43 3-1-43 4-1-43 5-1-43 6-1-43 7-1-43 8-1-43 9-1-43 10-1-43 11-1-43 12-1-43 12-1-43 1-1-44 3-1-44 4-1-44 5-1-44 6-1-44 7-1-44 8-1-44 9-1-44 10-1-44 10-1-44 11-1-44 12-1-44 1-1-45 2-1-45 3-1-45 4-1-45 5-1-45 5-1-45 6-1-45 7-1-45 8-1-45 9-1-45 10-1-45 11-1-45 12-1-45 1-1-46 3-1-46 Continued 46.65 46.65 44.68 94.08 94.08 94.08 94.08 91.72 91 . 7 2 92.44 92.44 92.44 92.44 90. 16 90. 16 90.90 90.90 90.90 90.90 88.64 88.64 89.36 89.36 89.36 89.36 87.18 87. 18 87.18 87.841 87.84 87.84 87.84 85.70 85.70 85.70 86.38 86.38 86.38 85.38 84.32 84.32 85.82 85.82 85.82 percentage Estate Share Valuation Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. DEPARTMENT VALUATION CAUTION~Do not Write In This Space, Value of Value of Entire Decedent's Property Interest SCHEDULE liE II JOINTLY OWNED PROPERTY Continued: Denomination Issue Date Value 3/8/71 $50.00 4-1-46 83.76 50.00 5-1-46 83.76 50.00 6-l-46 84.42 50.00 6-1-46 84.42 50.00 7-1-46 84.42 50.00 8-1-46 84.42 50.00 9-1-46 84.42 50.00 10-1-46 82.40 50.00 11-1-46 82.40 50.00 11-1-46 82.40 50.00 12-1-46 83.06 50.00 1-1-47 83.06 50.00 2-1-47 83.06 50.00 3-1-47 83.06 50.00 4-1-47 .81.08 50.00 5-1-47 81 . 08 50.00 6-1-47 81.72 50.00 7-1-47 81.72 50.00 8-1-47 81 . 7 2 50.00 9-1-47 81 . 72 50.00 9-1-47 81.72 50.00 10-1-47 79.78 50.00 11-1-47' 79.78 50.00 12-1-47 80.42 50.00 1-1-48 80.42 50.00 1-1-48 80.42 50.00 2-1-48 80.42 50.00 3-1-48 80.42 50.00 3-1-48 80.42 50.00 4-1-48 78.50 50.00 5·:1-48 78.50 50.00 6-1-48 79.12 50.00 7-1-48 79. 12 50.00 7-1-48 79.12 50.00 8-1-48 79. 12 50.00 9-1-48 79. 12 50.00 10-1-48 77.24 50.00 11-1-48 77.24 50.00 12-1-48 77.90 50.00 1-1-49 77.90 50.00 2-1-49 77.90 50.00 3-1-49 77.90 50.00 4-1-49 76.04 100.00 7-1-41 196.92 100.00 7-1-41 196.92 100.00 7-1-41 196.92 100.00 9-1-41 196.92 100.00 12-1-41 193.48 100.00 12-1-41· 193.48 100.00 4-1-42 188.44 100.00 4-1-42 188.44 100.00 5-1-42 189.88 100.00 1-1-43 188.16 100.00 5-1-43 183.44 100.00 7-1-44 178.72 100.00 11-1-44 174.36 100.00 4-1-45 1 71. 40 100.00 5-1-45 1 71 . 40 100.00 5-1-45 1 71 . 40 100.00 3-1-46 171.64 100.00 3-1-46 171.64 100.00 3-1-46 171.64 100.00 7-1-46 168.84 100.00 8-1-46 168.84 L Continued ; Continued: Denomination 100.00 100.00 100.00 100.00 200.00 500.00 500.00 500.00 Total valuation Decedent•s one-half SCHEDULE 11 E11 JOINTLY OWNED PROPERTY Issue Date Value 1-1-47 6-1-47. 6-1-48 10-1-48 3~1-49 4-1-45 4-1-45 4-1-45 3/8/71 166.12 163.44 158.24 154.48 311. 60 857.00 857.00 857.00 $14,622.14 Estate Valuation 7,311.07 $ 7. ' 3 1 1 • 0 7 . 73/!.o'/ ( h .. I '.;. 1 c \ ..... 'RCC-37 · (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT BENEFICIARIES AND ADDRESSES State full names and addresses of all who ave an interest, vested, contingent or other wise, in estate) Lorece M. Dickson R. D. #2. Franklin. Pa. 16323 SCHEDULE "D" BENEFICIARIES RELATIONSHIP SURVIVED (lf step-children or DATE INTEREST OF illegitimate children DECEDENT OF BENEFICIARY are involved, set STATE YES IN ESTATE forth this fact.) OR NO BIRTH Niece ves Entire .. Deponent further says that all the above-named beneficiaries are living at this time except below: None NAME DATE OF DEATH RESIDENCE Will Administration t No. ........... Year ........... . DJ THE ~IA TIER OF THE APPRAISEMENT OF THE ESTATE OF ... Jl.O.WARP ... E .•... EV.ANS, Deceased Late of The Borough. of New .. Ea.gl.e County of .W.a.s.h.i n.gto.n .... Commonwealth of Pennsylvania REPORT AND APPRAISAL ., \ ~.,.d f., .. , '\ u J /, 0 j ., • ' ' ! • S7't·· ·~ ... ,··-tS'V·\ , ' I •. I :; ~} :· ' ·: : .~ ~ . ,, ,, .··-........;, \} ,-,!,, ._, 1}f ....•• 'j -, . ....._ ....... -!,.... ;:} r....l ~j-~::r:-:1 0 c losepb L. Hoffmn.nn "t, '-iAttdrn•'r:" ·nt.Law .... . . ...,, 242 \V. C.!.:.l·.fl .• J'cftj Monon!Fllb9'la.:.. :F~: 15 o ba t 1 .. t ~ ·-•. ...; 11 "_j1 ·- (Executor-Administrator must complete "As Reported" column #1.) 0 ~ ...., '""d ::c .... 0 .... Cb Cb 0 ll> .... ll> "' '-'· ::l "' -"' :::, "' 0 ...... ::l ~ ...., ~ Cb e:.. .... .... 0 ll> ....... "' ;.( ~'0 ll> <;c:: ... Cb 0" 0 ... ;'" b '0 ~ t'!j l:E Cb ... i:S ..... "' '< ..... I'D ll> ..... p. Cb ~ :-s b -c t'D ""s M-<;,;: ......... b t'D n t'D 0... V'J f1) c:: :;:l ~ tt' ~ ........ > ' . . ::::0 N ..-... ..-..... ..-.... ....:: (/) w w w n ?"' ?"' ?"' :;:l' C1 ti ;:; • M : : .;.& -0 -0 .;.& .;.& .;.& . ........ i 4:>o :oo > -i .. "' 00 ,....._. ::c N =01 Cb ........ p¢ . '0 ..... :o o-• • .. .... ow =oct bb :o c.. -6&-6&-0-G&""'-6& .: ......... ..... ~- !(() ~ ~ 0 : =~;; ~': ~ D<:) t:l ')\} (]? Cb ~ 0 () ~~ .. :. 3 h., :0 :;· ooa_ \', COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17l'l.7 January 19, 1972 Inheritance Tax Protest Board Bureau of County Collections Department of Revenue Harrisburg~' Pennsylvania Re: Estate of Howard E. Evans File No. 63-71-272 I. County of Washington Gentlemen: Pursuant to the prov1s1ons of Section 1001 (1) of the Inheritance and Estate Tax Act of 1961, a PROTEST is filed against the Commonwealth1s Appraisement .filed December 7, 1971 in the Howard E. Evans Estate of Washington County. Mrs. Lorece M. Dickson, executrix, filed the inheritance tax return reporting numerous savings bonds owned jointly with her uncle, Howard E. Evans. These bonds were reported at one-half of their full value or $7311.07. In preparing his appraisement, the Commonwealthls appraiser accepted the Estate 1s tax return as filed; the savings bonds were appraised at $7311.07. Protestant has reviewed the record in this Estate and discovered that the savings bonds were kept in a safe deposit box registered in the sole name of the decedent, Howard E. Evans. Accordingly, since Mr. Evans had complete possession and control of these savings bonds, it is our position that they are taxable at their full value of $14,622.14. RLS:P:tvl/dea FOR: Peter Capataides, Director Bureau of County Collections cc: Russell Marino, Register of Wills cc: Mrs. Frances Leo, Chief Appraiser cc: Lorece M. Dickson, Executrix cc: Joseph L. Hoffmann, Esquire 242 West Main Street Monongahela, Pennsylvania 15063 ·---.------~r.: • ! -~ J~ t I ·• ... -. • Karch .9 ~ 1972 Joseph L·~ ·Hortman, Esquire. 242 .West Main Street· · UonoJl,gah()la1 Pennsylvania lS063 · Deer Mr. Hoffman:. REi Estate of ·aoward E. Evan·a . File No. 63~?1·272 Countr of Washington -fhe Inheritance Tax ·Protest Board ot tho Pennsylvania Department ot Revenu~ met on the ·6th day of ·March, 19721 _and. considered the Protest filed in the above decedent•s ostate. The dceieion of the Boardltollowst · . The Commonwealth Proteat f':ilcd Jarn~a:ry 19, 1972 is Sustained. The Joint United States Savings Bonds kept in the &_ate deposit box registered in the sole name ot decedent are fully t(Utable. · · , ... -, . ' cot Mrs. Frances Leo Very truly yours• ., Joaep'b F. Sbazna;y Assistant Director for Taxation Foat Peter J. McHale, Director Bureau· of County Collections Cbiet Inho:rita.nco .rax Appraiser Ruoaoll Marino Register of t•lilla · '' • COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 March 10, 1972 Mrs. Frances Leo Chief Inheritance Tax Appraiser Room 244, Washington Trust Building s. E. Cor. East Beau & Main Street Washington, Pennsylvania 15301 Dear Mrs. Leo: Re: Estate of Howard E. Evans File No. 63-71-272 County of Washington Enclosed is a copy of a Protest filed in the sub- ject decedent's estate. On March 10, 1972, Joseph F. Shamay, Assistant Director for Taxation of this Bureau, advised Joseph L. Hoffman, Attorney for the estate, that the Protest has been Sustained. Accordingly, you are authorized to amend the record of this estate to conform therewith. · RLS/cag Enclosure Very truly yours, «~~~ Robert L. Schrift, Chief Inheritance Tax Division FOR: Peter J. McHale, Director Bureau of County Collections CC: Russell Marino, Register .of Wills \ /+c-/:;) /. , ~N!ifli\'fiVE STATEMENT PENNSYLVANIA TRANSFER INHERITANCE TAX J • Date ..... ./.1. ........ ~ .. /...2 .. 2 .. ( ......... . To ..... ~ .. ?!J.., ..... SJ~ ................................................................................................ . ............... L::. ... A:. ... ~q{._~. .......... ~···y' ....... ~ .. : ............. L.<i...~c!..~ ..................................................................... .. ~i~~~=.J.k.w.~b. ... C., ......... c;,~ ....................... g~r~H~~ ............ ~ .. ~ ...... ~ .. T .. /.. ..... 7./ ...................................... . Date County , · . State · Appraised .............................................................................................. File ......... ~3. .. ~.:::.J£.~ ... :: .. i: ........... Fil ............ ~ .. J..::: ..... /../.::::' .. ~.7..~ .... . Real Estate ............ £ .... 2.~9. .. : .. 9. .. 9. ...... . Personal Property '-/, JJ 0 , .JO ................. ,/ ................................. .. Joint Accounts ....... ! .. 0. ... 1:.~~: . .1...{ ..... . ........................................................................................................................................................................ <?..!.:t. ... /7.:¥...: .. ?!..</... Less Exemptions Less Debts and Administration Expenses .......................................................................................................................... : ................................................................................. ~ .......... . TAXABLE AMOUNT .......... d.l; .... /9..q£:..Y.i.. ..... TAX on .......................................... @ ........................ tfo ................................................... .. TAX on ... t:!!!J.../f..l..:.i...i ..... @ ..... /.£.'.. ...... o/c ...................................................................................................................................... ~ .. d.~ ... £: .. 4...~ .. .. Amount Previously Paid I o7~. &3 .................... !. .................................... .. TAX BALANCE .J /J;J . .;t-.3 .................... .). .................................... . I f ~-Y· /c:L . , J--otd· 7t.. nterest rom ............................................................................... to ...................................................................................... . ....... ?... .... o/o on ......... !..(.: .. / .. .!,..~ .... : ... 9'!.:!.. .. :..................... 2 '7 ._S) 1 1 ......................................... ~ .. ~ BALANCE DUE COMMONWEAL TH ... '!'...;?...'/. ... f?. .. 7.~. ... 'i:.9:.. .... DISCOUNT (5o/o) IF PAID WITHIN THREE MONTHS FROM DATE OF DEATH. PAYABLE TO: REGISTER OF WILLS WASHINGTON COUNTY COURT HOUSE WASHINGTON, PENNSYLVANIA ·····--·~~f~~~f··t.I ........ . (fd 18' 310 7~ 1./-s- -'~--~-----~----------- .CO T ~ .... -.... "" .., ("' • I ·' -.. .., .:; :. ~; ~ 9 -~ 3 15.30 1 1 5 .C 0 l 5 .c 2 5 0 .CJ 0 115.51 l 5 .0 2 1 9 .41 3 0 0 .C 0 1 6 .0 Cl 13Cl.53 3 4.71 5.45 1 9 .2 7 1 ~~ 7 ) ·=: s 1 3, Jcu; jd~ ~ ~ .3/0o?. d-3 ~ $ 7Jc5,d.;{ Jard~ -.J3CfCJ7 /fS ~~~~__du-~~ ~ ~ _x;j,_, __ ./ ~. Jf~ '1-h. /)~ -~ L)_ .~~ Jl~ ,£-~-h-/~ -~ ~ ~ / ,~~ RCC-4 (6-74) COMMONWEALTH OF, PENNS'VLVANIA DEPARTMENT Of REVENUE I NO. F1237 4 OFFICIAL RECEIPT • PENNSYLVANIA INHERITANCE AND, ESTATETAX 1======================================================================================~~====11 ! RECEIVED THRBB THOUSAND NINB HUNDRED SEVIN uct45/l00·-·-··-----·--·-···--··dollors From: Lorece · M. Jickaoa representing Pennsylvania Inheritance or Estate Tax due from the following estate: Add R.J. I} 2 ress __________________ ~ 2% Tax on $ $ F~ln, Pena~ylvania 18323 6% Tax on $ $ 63-71·272 3·8-11 File No. _______ Dote of Deoth ______ -l 15% Tax on 28,192.44 4,228.86 $ July 14, 19'16 Dote of Poyment ________________ -l %Tax on $ $ Howard B. Evans Nome of Decedent -----------------1 Estate T ox, Act of May 7, 1927 $ Walhingtot\ County __________________ ~ Remarks: mjr:/ /' " \ TOTAL TAX CREDIT 4,228.86 $ Less five percentum of tax if Prev. Pel. la096 1~;l paid within three months after Balance 3,132.23 dote of death $ &Ius interest ~,.!.,.,.'f~ of _·_%fr'J '175.22 to ate $ .-3.907.45 SEAL NOTE: This Triplicate Receipt to be retained lor a~d~0-4 t\~ -~ ~ Received by NOTE: In accepting the transfer inh"ritance tax on futur~ estates •.. prior to the death of the 1 tenant or tenant for years, as evidenced by this receipt, it_ is understood that the Commonwealth s i I. II I not be precluded or prevented from hereafter ossessing•additional inheritance tax at the death of the_~~~~&~~;:;.+-/=~~:.L~~~~--fRI life tenant or tenant for years whene've_r it appe'ars that such additional tax may be legally due and collectible for any reason whatsoever. .•· - I . I __ ., --- I - f.1aroh 10, · 1972 .Mrs. Frances Leo Chief Inheritance Tax Appraiser Room 244, Washington ~rust Building s. E. cor. ·East.· Beau & Main street Washington, Pennsylvania 15301 Eatete of Howard E. Evana File No. 63-71-272 County of Waa~on 'f7/)-3 Y-;.575 -4 on March 10, 1972, Joseph F .. Sbamay, Assistant Director for T~ation of this Bureau, &avisea Joseph L. Hoffman, Attorney for the estate, that the Protest has been Sustained. · Accordingly, you are e.uthorized to amend the record of this estate to eonfontl therewith. .RLS/caq Enelosure Very truly yours, Robert. t.. Sdhrift, Chief Inheritance T~ Div~sion FoR: Peter J. Mdiale, Directo+ Bureau of County Collectiona ~ Russell Marino, Register of Wills .. r '\ ·, ' March .9; 1972 '/ Joooph t, !Io~tonn;~ 'Zttquire 242 t!est ll..nin Streot :rottongah$10.1 Pen&l83'lvania :lS063 REt · Eatate of Howard Ee ?Nana File No. 63-1.1-2?2 Count1 qf Washington Danr nr. Hottann: ·.·Tho .lnhe~itonco fax.ITotetlt Donrd or tho Pehna:rlvanin Doptu:·tmcnt of nevonuo r.tet on the 6th d.e.~ ot Match., 1972., and conoidered tho Protest tiled in tile above deeQdent•c e:~tate. Tho clocioion of tho 11oard followqt The Oommonweclth Protest rued Januarr. 19, 1972 is Suotninod. The Joint United Ststea S~v1nge Bonds kept 1n tho sate deposit bo~ rociste~ed in tbe aole name of decodont aro tul~y·taxable. C(U Joseph_f. Shamay Asei•t~nt Diroctcr tor Taxation PORI Peter J. McHale, Director BUreau.. of Count1 Collections f.!rs. france~ teo ,· " . .· Chief Inheritance Ta~ A~p~nieer Russell J.iarino Regieter of WUl.e _ ....... · .. . .. ! ~ .... -tl; ' ·' •. '1 ..... _, '· ' ...... r -· . lnhertt«nc• Jax -Protelt BO.i'd ;, . . Bureau of County_ f;olleetl~& · · ' . ~. . .. . ,· ·. Deputment (?f. Revenue ' · ,, u.rrtaburg, .Pelll\4ylvanta .' ·; ·,, • .. 1>---~. .- le• -!state ~t ·a~•r4 ~· ~van.·; .. ,· F1loNo,;6l-71•27~ .. County. of Washington . f Gentlemen• · ·· . ,· . . ~· . • • : • • ~ • ... • ~ ~ • t •• ' ~ t• ' :: . tursuant to the pr9rlstona of SeeU.w 100~' (1} of the ~nh~itanee · . ·.· .. and SaUte Tb Att of 1961, a PIOTUT 'ta'·£1le4 aaitnat thtit"CoiiOm;e.lth'• . "' Appraieement fited December 1 •. 1971· in tl;le ~rd a. &v•na latft.e of w·~~tngt.on County. . . . . ~ .· .. . . . : ... . : • . •• ~ • • . ~ . . ~-": . : t~ ~ :-~-• -~. .·•• ' { •,. . ' •• 1 :':Ike~ Lcirece .M. tHek•o~. ·exec:utt'h:. ft~e4 the ~ft1i;ance. ~~x . · return rel)orttq ·numeroua aavina• :bonds owne4 jointly vtth her W:lclej · 80llllrd !. Ivana.·· !bese bon-.wre reported at one•b.llf· of their full· val~e ~-r -$1311.07. . . •; ' . . . . . •. ... . ,·. ... '·. "'""' ........... -~ . . · .. In preparinJ his· appra'ttement, the C<mll10nwiaith;'4. ~p~tse,r·. · .. ~ aceepte4 the ~~~te'a .tQ ntttrn· •• fi~ed; · .. tW. •v~a bQtlc!& ~e ' . .,. . ~ .. ap~¢a1se4_ .at $73ft.o7. . : · . ;'", ·: · ~.>-.. -~ ·· ' • ' l"'"'-: ~ . Protestant baa reviewed the record in tbl• Betat* an4·4iecovered' that the aavinga.l)onda :were kept 'tn a aafe •po•lt boX regi•t*ed tn the . 101e name of the <leeedent, Howar4 B. BV&n•.:. Accordingly, 1ince -Hr. Bqu · · bl4· ¢omplete &lO•••••ton -.nd. ~ontrol of ·these aavtn11~ bond&, it 'u our · po1ition that they a;-e taMb~• at: their full Y"lu•. of $14,622!14. · . .. -. ~ . ~ ,; ' ·• i ~ - -~,r-.. _._ '- -... ~ ..... ' .! .... ! ... '· · .. . ' -~ ,, ' , ,, J . ~b~'t't :L, Schrut. ~ttng CM.e£ -· · ll\'hertt&nte' TU ·JJivt•ton · • "' .. ~. . .· · : · ~ . . ·· .. ·JOR• · · tteter Capatai~l.i ntrectQ{J. -rr . . . ·· ,: . . .:·. . . · . .'.:· '-. . Bur~'1 of ~~Qllect.nm. ~-.:!-~.;.-· . JIIStPH/del · · .·· · . . . . .·· · . . . ' ;..,.. -v c::: t:-. .. - . veeJ. haMll Jfartno~ ltestater of MUla·,. . ; S' 2~ · i; r-;.. · · ~et Mri. Pr•neea Leo, CJd.ef Appniaei' ·· _. ::._; ~ ~-("V · iT-r' cea Loreee M. J)ickson, Jb:ecu~itf =· · ~ t~ ....... , O eel' Joseph L'!' Hoffmann. ~squit'e .:--.. ...,., -·~ "'"0 ... . : .. 242 West Mal~ Street·. · :::;:>· ~ ·:~ · .~::; · Hononphe.ta.'Penntylvanla 1~~3:: ~ .. ~. ~·. ~ _ • .. j • 4 ·- •.. , • c::;:,'• .• ' .. ·· ~ .. ~ ' ...... ~ , . - ,· ~ ' . ., ... . ;; . ·-~-~.~ . ·. ...... ;. ... ··•. ..... ~-·. ~~ ,;,,. I· '·y !' ..... ·; .. t -~ . ··;.. ... ~ · .. .• ·.,, ., -~ . · .. .. .• -,. :.~- · .• . .. . , • ~-.. ' j .. :1 ~ •• -~ . • .) ... ~.:it..;. .· ·o I ·;-t ............. ...._ -: .... ·, ~-. • .. ..: . .;.~ . ... .;. .... " . ' . ~· . ·. ~ , :~-"" ,_;!\.-_, .• (.- .• .. . .. -~- . . . ~-i~.t ~\ ~ •• ~ fJ;i-"_ ·i, .: ... J "f --:.~~~.a i•. ,, .. ; ... '~ ·: .... I . "" rt ~ ::L.:·· ,. f~-. ..~ "\• ,~ .l ., . .... . ' r ' . r• ... . . . ~~: -t· ~ .. f . ::. ·• --~·/l.f r.t·: +~ •. . )J. t ; ~--·' "' • ""!'· . .... , .. -~d,..,"r . :t:t· t .. ~ ... 1'' l .. ~·· ... .. . . y• .. .. .T. .~ .:.$4!~~);.:;:{ _i! il... ~" ·. ··9_ ... :; , .. ~+.'f·:'f\ t . ". . ~ ... t-:-.,:, ... -· ,. f "'l . ,., ' . 1_-,. ; .... .. t •. ~"' Jl - . ... .· .; ~--,;- "' ~ • i· t'i'. .. ~-'· • •. ·~ •. ·• ,., ...... 1-!~~-~ . .:.i~' ~~· 1-. .. t, ;~-.. ~ ~ ~:)" .. ~-~---~ :;(i,.-:-"ti.~ !..'' .. . . .. ' . .. ., '\.. . ·, p ... ~ .. ' • •. ~4 • . .. ·' "l-·" ._,, <." .·. ( Ja.mary 19. 197% 1tlher1Uac.e t'as hotest Boarct Bureau ol County Colleetion4 J)ept.l'tlllent of Btwemse Blrrf.lb'ur$, Pei~Qylvant.a Oentle113ent Raz lauu of llo'llllt4 1. lvalla f:U• Mo. 63•71•172 County of W.tbinatoa . iut'Ju«nt to tbe proyt&iona of 8ettton 1001 (1) of the lnheJrttaact ad letatc U.s kt o!-196'1~ a ftoDS'r ia filed •s•tnat the ComoftVMlthta ApfY•1aemeat filecl Deenbe:c' 7 • 1971 in the ao.rd 1. lh·•u l•~te of V&~btust.on County. Mrs. Lorece M. Dic'kton• erceeut.-tx. filed the taheritauc:• tax retum repo1:tblg numer~u• sav~ ~ __, jotntl7 with he't unc:1•, tlowM.'d 1. ·Bv••• These bonds Wl'e npo-rta6 at oaa-balf of th~tr full value ~ *7311.01~ 1n pna.-rins hta •PP~"•ilement, the CcalaoDWMlth' • •pprai•~: ac:.cepted the !•tate t • ta2 return aa f.Ued• the avtngs bonda ,.re appreintl •t ,$7311.07. Proteet:atit 'hi• :revieftd the reeor4 tn tht• Seute 4n4 discovered that thft •vtnsa bolio wr• kept tn a tafe .tepoalt bos reaiatered in tQ tole .,.. of the deceient., Howard a. Ivana. ~ci1nslJ • since Mr • lvaM btld c®lp.lete po1aeaa1on and ~ontt'ol of theaa MV1'Q8a bom!a • lt 1.-our poattlon 'tt.t ~bey •• ~ble «t their full value of f14,622.14. S.LfhPM/6ea Very truly ~·• Robert L.. Sc!tt-Ut, ktin& Cbl«f lnberttanee taa Divt•ton IOlt Peter Ca:patai44t•• Dtreetor »ur.-u of County Col teet lema. llu•ell Haz:f.no •. aeauteY of Willa lfrs. Fn=ea. Leo • Chief AppUiler Lor~e M. Df.cbont B~utriX cc t Joseph L. ttOff•mt• I!Jqt.tire .242 Waat Main Stc-eet Mono~t&. Penn•tlvanta 1S063 '··-~ .. -# •• : ... \ • t .. --~- "' ! • -..... ,.. .. -~,..: ! ...,. .· t. ... t,,_.-+. "'! ~ - '' . . .. ... "' -. t , ..... ~ ·'of" . , . t .. . ... . ~ ... j_{ ·-·•. : t '. "1 •. ·. . . '" J_ ... ; ! t I ·, .~t .\... .. ~ ....... . 1 , . . ' , ., • .,.-t_\ ' 1 . -~ ~ .,. f ·• ......... ...;. > •• '.-~ " I~ . ' . . .\ . ' J .• i .:i . , .. :-:-.. "., ,. '. .,. r • ·. 1 ' 4 ' • '.J·'_.. '··f. ';.,..·. ., ' -~-4 ' • .r ·-.. • ,"f . ' ., . '•• ·.-1 ~'--j " ! .. :') :' I"' . t • ../ ....,..,,. -. i: II l' \i I' . i! ,, ' have hereunto affixed my hand and seal, this ~ day of April, in the year of our Lord, one thousand nine hundred and forty-nine. ~~-~~SEAL] This instrument was sie;ned, sealed, published and de- cl&red by the above named testator, Howard E. Evans, as his LAST v.~ILL AND TESTJJ.LENT in our nresence: who, at his request, and in his presence; and in the presence of each other, have hereunto signed our names as witnesses thereto. '"'"""'--~~-"""'t'-j_ -•' •'~ 'u .•,.._(_'4 "•' ' . I i .i il q' ~ i II ll g f l ' ; \ l J ~ 4 l 1 ·: '! 'I WILL OF HOWARD E. EV.P..NS KNOVi ALL EEN BY THESE PHESENTS, that I, Howard E. Ev- ans, a widower, now residing in The Borough of New Eagle, Wash- ington County, Pennsylvania, havingfull legal capacity in these premises, do hereby ma.ke, l)Ublish and .declare this instru.'T.ent to be my LAST \'..'ILL AND TESTAEENT [hereby revoking and !Ilc.king void any and all v.rills at any time heretofore made by me], in manner and form as follows; ONE. I hereby direct my executrix hereinafter nam-· ed, as soon after my decease a~ may be proper and expedient, tp pay all of my just debts; flliJ.ero.l expenses; all ir,.herjt ance and succession taxes which may be lcwfully char£;eable against my es- tate; and all lawful charz;es incurred in the administrc:.tion of my estate. T~O. I hereby ~ill, devise and bequeath all of the estate, both real and. personal property, and v:heresoever situate or found, and includine; all property over 11hich I have any control or power of a·_0pointr:;ent, of v:hich I may die seized or posses sed; and not required for the payment of the sevE~ral items directed to be first paid by paragraj)h ONE of this r::y said LAST vriLL AND TESTP2iENT, unto Lorece M. Dickson, v.ife of David A. Dickson [a niece of my deceased wife, Ettz 1'.:cFeeley Evans], now rRsiding s.t nurn.ber 3624 Laird Street, Brighton Heie:ht s, in City of Pittsburgh, Allegheny CouDty, Pennsylvania, in fee sim- ple and absolutely. THREE. I hereby nominate, constitute and avpoint the above named beneficiary, Lorece ~t. Dickson, to be the sole IN V.'ITNE~~S V.'ilEREOF, I, tllt~ testator, Hov,ard E. Ev<:~n:';, .. ~~~·, ... ,.'I' ......... ( • -~ -r-· l:. ~--• , .. : ' ' H