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Home My WebLink AboutOC1971-0316 - ESTATE OF DICKINSONR C C-81 (2-64) COMMONWEALTH OF PENNSYL VAN lA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION . , IN YOUR REPLY PLEA•E REFER TO NOTICE OF FILING OF APPRAISEMENT 38-154-3 W1lliam S. Dickinson (Executor~ In Re: Estate of ________ =A~l~ex~·~FL,~D~l~·c~kin~·~s~o~n~~a~/~k~/~a ____ __ _______ W.UJa2<ls::!.lhi.!d'!.J.ng~tu.oiUn _____ County -File No. 63-71-316 Dear Mr. Dickinson, You are hereby notified that the~~--~o~r=i~g~i~n~a~l~------------- appraisement in the estate of Alex Dickson has been filed in the office of the Register of Wills qf 1j:fashing:tan County on May 21 , 19.1l. Said appraisement reflects the following valuations: Real Estate ____ __;;;4!;_,;1,:..::0:..::0..:::0;:.:, =.00=--------- Personal Property __ =l~0~.4~87~-~4~6~-------- Transfers ________________________ ~--- Tot a l -------------=14!:!:.±.:'u.4~87u....a·.C~o4.l.t6 ____ _ 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 one year 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 ____ ~Ma~y~2~1~·~1~97~1~-------- DATE OF DE!'l.TH: 1-iarch 19, 1971 Note: This is not a bill. Signed Title FRANCES LEO, CHIEF APPRAISER I I R C C-39 (,1;-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of Dickinson Alex F. a/k/a DATE OF DEATH 3-19-71 FILE NO. 63-7J-316 (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: ___ Ma=y"---'-'2=l:L-, --=1~97'--'--=1'-----d~K0d> ~- INHERITANCE TAX APPRAISCR 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 VALUE AS REPORTED 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 $ L . OC10 00 lO .. L.Fn l,f., J..4,487 46 annuities . . . . . . . • . . . . . . . . . . . $-------+--- EST ATE TAX ASSESSMENTS $ _________ .J...__ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on$ 2% $--~----~--- Tax on$ 6% $ _________ ~--- Tax on$ 5% $-------~---Tax on $ lDo/n Tax on$ ( 15%) $ _________ 4---- $ ______________ ~_ VALUE AS REAPPRAISED $ ____________ ~--- Exemptions========l== .- Total Estate ---------1--- TOTAL TAX $--------------L---- (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. 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 $ _______ --l--- BALANCE DUE $ __________ ~---- Add interest at rate of 6% from ----------~·0-----$------------4--- TOTAL TAX BALANCE $ ------+--- PAID $----------~--- FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanation. Will Administration ( No ....... . IN THE Year ........... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF AIJ:X PIQI\SQN. Deceased Late of . . . . It0$CQJ1: . County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL ~ Form RCC-2 • ' DEPAR'I'MENT OF REVENUE DATE ......... May .... 21, ..... 1971 ....................... . COUNTY ............. Jrl9.S.l:l~.to.n .................................. . . ' BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 77 72 7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT I FILE NO •........... §.J.:.7:.t.:~:.f!::?. ............................................. : Whereas, ................................... Ale.x ... Dicks.on ....... a/k/a .............................................. late of ................ R.o.s.c.oe ......................................................................... . in the County of ........................................... washington ......................................................... Commonwealth of Pennsylvania, having died on the ..................................... 19t.b. ............................................ day of ................... Mar.c.h. ........................................ 19 ... .71., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania· ' Therefore, I, FRANCES LEO 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 Asset Values Made for Inheritance Tax Purposes $ REALTY: See copy of schedule 11AII attached to apnraisement 4.000 bo PERSONAL: See COD:V of schedule "B" attached to annraisement 10.487 46 total lL. L.J~? L._6 Having been duly sworn according to law, I do h~reby certify that the above appraisement is made in con- formity with law on this ................................. ~./.~ ...... day of······~~~·.·.·.·.·.~·.~~·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·~~~~ ... · .. ·.··.·.·.·~& / Appraiser · .................................................................................................................................................................... 0t (Number and Stree!} ·················································~·························· Penna. (Post ee) ~ .. I I I I I I ... rlN.3..HlNG.'L'ON H •• • ••• ••••••• ••• county RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .......................... AJ:J!;X .... PJC.KS.ON ........ . Deceased. Late of ......................... E.OS.COE ............................................................. . Date of Death, ··H···H···········3~1.9~.7ai.H .... H ........ H ................. . Appraisemel!t Docket Vol., ............... .3.8 ............................ .. Page, ......... 154.~3. .................... No ........ 6J,.,.7J...,.J1.6 ....... . Filed in Register's Office, ....... ~.?:Y ... ?.-1 ............ 19 . .7J.... Amount of tax due, $ ......................................................... H ••••••• DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, Appeal ft'om Appraisement, Entered and charged, ) \. • ~ . ~ '. ·AND LASTLY.-! do mah~, constitute and appoint tt{:it~-4-d_.Y~ ,_, to be Exewtt)?'" of this m)' last \Vzll and Testament. fC; ~ ~~~ ~a 3:\n Witne~!) Q.illiJcrcof I have hereunto subscribed my name, and affixed my seal, the p;N-t-4 day of :;rcJ/1/vd Y'/ in the year one thousand nine hundred and '7/ (:5eveN~ dNe)., Signed, set~!ed, pHbl ished and declared by t/_LgX___E l/ /.<:. ~~'~C~Ne---..,-- . the testato.,.. above named, as and for h /' last \V ill and Testament 1 in the presence of us, who have at request, subscribed our names in presence 1 and in the presence of each other, as \tj,tncsses hereto.. 7 --.·.> " ;f:: I' . Witness_·-" ..... ~ / . <( · ·• /. ·. -I~ ;;~ - j &3_7/. 3/UJ J Affi1tuuit ®f fxrrutnr ®r A1tmiuiatrntnr Lr ~tate nf J.ruu.ayluattia } C!!nuuty nf lla.a4ingtnu s.a: Personally before me, the undersigned authority, a ------------··---------------------------·--in and for ·said County and State, appeared .. :W.~_l_:U.J~.m ___ $._, ____ :Q_i_QkS.QD. ________________________________________ .. who, being duly sworn according to law, deposes and says that he is the executor or administrator of the es- tate of .Al.~-~---F.ll ... P.J.c.k_s..Q_P.. _______________________ deceased, that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of ... AJ.~-~---F •. J~:l.c.ks..QD.., 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 the1 ~ove named Executor. :dll6Miil{ilfKt'61f. . ,_. '1 f h ) /) . A_d /.} ,. .# ~Sworn~nd ubscrioeU.be ore met is ........................ } h ~~~----/~~ d.~y of ........................ ::&~_ . Jb . ~..4 ~~~~~~~:A;:~,j;'~ • ···~·············· reo:1 4 : C, J -e .,. . It 0 ,~ 0 1.( .,.. Af>DITIONAL INSTRUCTIONS . -....: 1. ~-An inventory mus.t 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 ai1d 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 $50,000, in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P.L. 513 Sec. 5.2, 72 P.S. 4844.2 3Ittu.rutnry tttW 1\pprais.rm.rttt .of the goods and chattels, rights and credits which were of :~.;l;.-~-~---~\ ... P.:t~.k~.9.P ...................................... late of ... RP.s.c.O:e ............................................................ .. Washington County, Pa., taken and made in conformity with the above affidavit. Lot and house, located in Roscoe, Pa., Wash~ngton Co. Household furnishings Certificate of Deposit, Mellon National Bank, Charleroi Branch &~xztfxexz~ Checking account in Mellon National Bank, Charleroi Branch Savings account in WPNB, Roscoe Branch DOLLARS CENTS 2,00 / ,, \ l '\ ) .. ':' < ........ -- ··- ~ --~ ":1" ~ '-\ 'I{ t:l,. I. r ~ , ··or. ' ..... i 0 NOJ~)NIHSVA'\ ;: ~ ..... <:: ~ "' ;: ll!:\ :l 0 tl 1 t S I 0 3 CJ ..... t N I'Yf:'i T -: (' Njc.J ~ 0 ~ ... ~ ~ I-> '.J .. : : ~ ttl "' I ;: ~ ttl t:l.. \ 1./l ~ 1;1) 21 ~~d 2 I AV~J ..., ~ lU ~ ~ ~ ..., ttl "' t ,.. .. , .<. ··-·· ::::· "'-.. ~ u . I I ~ ~ -l ~ , ... ,. "' ~ ~ ..... : .... ~ . \C ;: ..... ~ .. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS J RESIDENT DECEDENT COUNTY OF ..... WA.$ .. lfr.NG.r..<?:r1. ............................................. . IMPORTANT: 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.) · Al.ex. E~~;:;;~~:~:;::~::__ . ---}::::uA:~: OF uie utl .W. .. 9. . .Sl .. h.t..P.g:l:;gp .... .9.9ll.P .. t.Y ....... LR.9..!:1 . .9. . .9..~ ... L.. County .t1l[)I.MIMS'ZltNJXla :.: .:·~:::~~~~~: :· ~~:~:::=:} '" William s. Dickson ................................................................................................................................... Eucutor of the estate of the above-named decedent being duly sworn, depose and say Decedent died ....... N.a.;r.J~h. .... .l.9 . ., .................. . (Month) (llay) ..... , 19.(-J~~·····•{ ~~~;~eaving a last will, copy of which is hereto attached. } Williams. Dickson Name and address of attorney or} other authorized representative to whom all correspondence should be .. mailed. ..... ., .. , ............................................................... ··········· ······················· ................................ . · 52J Bee.ch.Avenue, J'.atton, ~~. l999JL That as such E':!.h.~ .. QJJ.t..Q.r. ....................... deponent is familiar with the affairs of said estate and the property con- < J<:x.,cu 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 THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT NONE 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 Schedule 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 of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof as of date of death of decedent. That Schedule 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, automobi~~s, boats, and any and all other personal chattels of whatsoever kind or nature, left bydecedent, together with the fairly est~.inated market value thereof; all bonds and mortgages held by decedent and of all claims due and owing ~e~dent at the time of death, and all promissory notes or other instruments in writi~g"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 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. ...... 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 business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted. It should also set forth in itemized form, together with the fatr market value thereof, any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or after death, said schedule sets forth the nature and value of such property, to whom· transferred, the relationship of the transferees to the decedent, the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the schedule a co~y of the deed, trust agreement qr other instrument creating the trust. Ther1~ 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, andthe relationship of such issue to the beneficiary. That Scf>edule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty, plus the name, address and relationship, if any, of co-owners to the decedent. That Scf>edule F attached hereto and made a part hereof sets forth fully and in deta:l.l 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 unpaid 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 ....... ./..P.. ..... ~ ... ? .. .......................................... .... . .... day of .......... -~ .................... 19 .... .7./.. ....... J.I..~ ... ~YJ:~ .................... .. t I~ v f\ o ~P .... o ~ ~ ~ J s _£ti..~?Zt..L...~~---··················-·······---· .. ........ ~ .. J.~~-=&.~~---········""''"-·""'''"~·· ........ ~~:L!i...~~r!~4.?.. ............................. . (City or Town and St4te) 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 "Sununary" has been properly completed as above-directed. Rq>34 (j:'64) C.OMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF: REVENUE BUR~U OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT , SeHEDULE' .-u A" REAL PROPEt\ fY • • -. . - 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. 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. Lot and house. Being Lot l~o. 8 in plan (1) ASSESSEC VALUE FOR 'YEAR OF DECEDENT'S DEATH (2) ESTIMATED MARKET VALUE of lots laid out by ~.c. Spahr i.n Roscoe iz ~ f)-/( .. Y ·...p t r y -..£J.-Borough, Washington IJounty, Pa. The house ~ ·;:hi r. CJ, . ~.f..- is two-story frame. Located at Rai.lroad 5~1,665 $4,000 and Rebecca Streets• ?·1ox•e fully described in t-lashington County Deed Book 1262, Page 93 Insert this total opposite 11real property", Schedule 11A" in the X X X X X "As Reported" column on the lost page of this return. (3) DEPARTMENT VALUATION CAUTION (Do not write In this space) 1 ooo.oo { . RCC-35 &OMMONWE.ALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT , . ' SCHEDULE "n" 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 f'act that they are not of' the administered estate. Tangible personal property should be listed f'irst (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 f'iduciary in said capacity, partnership interests, interest in anyundistributed estate of or income f'rom 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• 1. 2. 4. ITEM List and describe fully House-hold furnishings Certificate of deposit in Mellon National Bank, Charleroi Branch Checking account in Mellon National Bank, Charleroi Branch Savings account in WPNB, Roscoe Branch Ins.ert this total opposite "Personal Property", Schedule "B" in the "As Reported" colunm on the last page of' this return. UNIT VALUE X X ESTIMATED MARKET VALUE t;t/<. ri. ;t $50 Total ~t( ~./. :F $8,000.00 IJi<-'/;./- $ 437.46 o~k-d;./. $2,000.00 DEPARTMENT VALUATION (Do not write in this space) 5CJ. oo Y CJQO. Oo (' J CJocJ. oo I ike-3b · ...CmOWN'I'E.\LTH OF PENNSYLVANIA TRA.NSFER INHERITANCE TAX ~~SIDENT DECEDENT SCHEDULE "C" T RA_N S 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) --fllll'ri<O'I--- (2) Did decedent, within two years of death, transfer property from himself to hlmself and another or others (including a spouse) in joint ownership? (An~~~r yes or no)~uHo~---- (3) If the answer to (1) or (2) above is in the affjrlll!;!.HV~ ~~!).~~; -H (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 po~~~~~lOn Qr enjoyment at or after his death? (Answer yes or no)-:!~~ Ofif----- (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) ________ _ (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 implteQly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the rt~ht ~Q tncome from the property transferred? (Answer yes or no) __,F!:'/~-100~----- (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no)~~~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) .....llNI-40~----- (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 co11ld revert to decedent under terms of transfer or by operation of law? (Answer yes or no)~~~[~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 ye~1 fet forth below a description of the property transferred, it's fair market value at date of death, 4ates 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" colunm on the last page of this return. MARKET VALUE (Estimated) ( . DEPT. VALUATION (Dept. Only) > RCC-38 ' . ~' .. .. f. CCMMuNWF.ALTH OF PENNSYLVANIA 'rHAN::'FEH INHERITANCE TAX HFSIDENT DECEDENT tv .. SCHEDULE "E" JOINTLY OWNED PROPERTY I~STRl'CTIOriS: This scherlule must disclose all property, real and person<il, 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 tmder 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, adclress and relationship (if any) of co-owners to the decerlent. NONE I I 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 Entire Property Value of Decedent's Interest ,,......------~----------------------------------------------------, ( h RC,C-3.7 , H2'-53) . - 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) Tcmoo l(~.,..,r!' p""""£> p "UI " ~ .. Joseph Kinrg, Roscoe~ Pa .. Jessie King, Roscoe, Pa. William S~ Dickson, Patton, ... SCHEDULE "D" BENEFICIARIES RELATIONSHIP SURVIVED (If step-children or illegitimate children DECEDENT are involved, set STATE YES forth this fact.) OR NO Non (II Yf'lr:~. None Yes Cousin Yes Pa. Nephew Yes DATE OF BIRTH 2/19_L__2~ ' -- INTEREST OF BENEFICIARY IN ESTATE $1,000 $ 500 $ jOO Remainder Deponent further says that all the above-nameq beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE ~ Will Administration l T ...... . -~ No. ·· ·· ····· DJ THE Year .................. . ~lATTER OF THE APPRAISEMENT OF THE ESTATE OF Deceased Late of ..... County of Commonwealth of Pennsylvania REPORT AND APPRAISAL · v J · · o J r~ o J ;J i'll H s \4 t~ Slli.1\ :Jr) }.J3.L':JI.:J3U OtF~Vri T·~ ;~;mJ .6 2 I ' i ' : 1"1 1 j l /._ Hu "': n1J.J -~ ~ "1 •. ~ t ~ ;1,~~ ...,.,;: ; .~ li ,,.,.' (Executor-Administrator must complete "As Reported" column #1.) 0 ~ '"0 ::::0 ... ... ('1) ('1) 0 Ill ... e. "' "' ::s 0 "' "' (;' ::s ""0 ~ e. ... ... 0 Ill "' >< ""0 "0 Ill ('1) 0"' ... ... cr 0 ~ "0 t%j ('1) ... ..... "' '< ..... Ill ..... ('1)• en c: ~ ~ > !:0 ~ en en ~ (') (') ?" ?" n ~ > ;: :: :: --- .00 .00 -(1> .00 .00 .00 ..... ..... ,;::-0~ > ~ ... : .f:::-" <r'::'-0 "' 0# ~8 ::o_ -:.J ~ ('1),_ • • •: 'g- .{!:'" t:"'O ... ~ 9' ~Q ('1) c.. ~ .00 .00 -(1> .00 .00 .00 ."' --.,~ -~ :~ :"-) :x. "• :'\. . > -;<0 --~; ·~ Q ~:~ 0 ~ t-v ·.....;)a 3- ~ ·a:;· ()'Gg_ I. I ,, II ~ . II ........... II ! Form RC C-10 DEDUCTIONS ALLOWED IN j OFFICE OF THE THE SUM OF ............ $ ~~f.j~-__ __, ... -STATEMENT OF DEBTS ~ '\ ANf1 OE."'UCTIONS -~ /~--/o REGISTER OF WILLS OF (;t )dvJ A A ~ COUNTY AND AGENT OF TH COMMONWEALTH lJ .33'"-/s-¥-0 ESTATE oF -==A~l:....::e:..::x=--..::F:.....•!!.....-:D=i.:::.c.!.!:k~s~o~n~---LATE oF ___.R"->.¥os......,.c...lolo'-"'e....,,'--'-W'---'a;us;uh..._J..I.J. Pu.0e,.O'.ut.lo.!o.un--...~.~Cu.oi..J..u.u.n.ut"-Ty¥-.1....-PI....ljl.i- DATE OF FILING APPRAISEMENT ---------DATS: OF DEATH ____;:M~a!::!.r~C.:;:h;......:l"-"9-lt'----.::!1:.....9'-7L..:l!:..-____ _ DATE NO. OF NAM£ OF PAYEE REMARKS AMOUNT VOUCHIOit I 3/31 I 71 1 William s. Dickson Probating will, legal ads, mileage, misc. costs inR- urance policy on real estat1 189 & ~o~t.~ -r>P 6mm~'>l"!l1 m 4Ll5 I 71 2 West Penn Pov.rer Co. Electrjc,q1 ~e-r>~ri~~ -n~~t rlnP 1~ lo Ju23 I 71 3 West Penn Po-vJer Co. Ad ius ted P.l P~t-r>i "~1 ~ ~"-r>iTi "-~ nR -4/23 I 71 4 ltJashington Twn. Mumbc. Autt 7 09 )i/;J1, I 71 ~ Columbia Gas of Pa. Past due bill 38 26 5/17 ..... inventory 3 00 I 71 6 Russ~ll Marino, Register Filing r::J27 ' Ros lfoe Borough Tax 24 L~8 I 71 7 1~Im. Ermlick, Tax collector ~/27 I 71 8 Presbyterian Hospital Hospital bill 36 00 ()/1 I 71 9 Washington Co. Treasurer County realty tax 28 47 ·lOOu -------()/1 I 71 10 James R. King As directed in will ~------uu ' 6/1 As directed in will r!f"lf"l ·vv I 7] 11 Jessie King -··· --./~ 6/1 I 7 12 Joseph King As directed in will c;nn --00-~ 6/7 ,, 7 13 Alex A. DuB art Grave marker 200 00 ()/7 'T Jh Eckert Funeral Home Funeral & Amtulance bills 1358 72 6/7 I 7 15 William s. Dickson ~~8~~1tg~~tirr~y~n~s~~~~~1~ 35 00 I I Centerville Medical Group Medical services 93 20 ' Wm. Ermlick. Tax collector School taxes i:lll 00 Charleroi Hospital Services over Medicare 60 00 Dr. Anthony Haradin . Services over Medicare 132 00 William s. Dickson Executor'~ fee@~% 72h ~7 ~ TOTAL ~5,058 16 ~ '1._, cOD 60 OoJ '1" • ~~-y)~-~ 3;6 58 1'-.J ~ ~ cr' l:b ~ ~ ...... COMMONWEALTH OF PENNSYLVANIA } {(~l\~.~· C _b ss· COUNTY OF _llM_ v-J ().../ . 9 ~rl~'J, 1, JJZz 2ll .. -._m.S.bJ l c ~ 1\..s z:> 1'\ HEREBY CERTIFY, THAT. TO THE BE•T OF MY KNOWLEDGE AND BELIEF, THI! FOREGOING IS A JUST~ NY TRUE srP.MENJ::tF Dj(~S, FUNERAL EXPENSES AND EXPENSES OP' ADMINISTRATION SUEIMI-n:ED TO THE EST-'\TE OF . -e ·.y • ~C. ~ 0 '1 .0EC£ASED, AS DEDUCTION$ f'OR INHERITANCE TAX PURPOSES. . , ~ ..-/. , ·/•• . cy-th -~ -~ (L. 5.) S\Y¢RN AND ~CRIBED I!E~ORE ME THIS DAY 01' UIIU-& -·· 12l ~ / &xl (La-;;:;. - '· C!th .. "l o-f (!; ~ <-\. r.l --l-.....r ~ . ' Inheritance T~ Protest Board . Bureau of county COllections Department of Revenue Harrisburg, Pennsylvania. Gentlemen: Ret ;·~ '~~ ~~-:: . / o~:;::~ -~ ::; ::i \ ~ ,......, .,-o ,-0 -J EState of Alex F" Di.cka.on File No. 63-71-316 County of Washington Pursuant to the provisions of section 1001 (l) of the Inheritance and Estate Tax ACt of 1961, a PROTEST is filed against the action ·of the Regieter of Wills of W£USbington County on June 15, 1971 allowing three cash legac::iee totalling $2,000.00 claimed as deductions for inheritance tax purposes in the AleX F .. Dickson Estate. On January 9, 1971, Al~ F. Dickson executed his tt~ill devising (1) $l,OOo~oo to James R. lUng, (2) $500.00 to Josepb ~ng, and C 3) $500. oo to Jeaeie ting. Protestant contends. these legacies ao not constitute allottable aeauctioM under Article VI of tb.e 1961 Act; but are bequests which are subject to tax. · It is the Protestant • s position that the three legacies sboul4 be stricken from the .Statement of Debts and Deductions and taxed at the applicable ra.te., \ Very truly yours, Robert L.,.. Schrlft., Acting Chief Inheritance Tax Division !'ORo Peter capat.aides, Director Bureau of County Collections ~aPM/ca.g v-Cc• ~1r .. Russell Marino, Register of Wills cc::a Mr. W1ll1axn s. Diaksont Executor ' \ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 September 10, 1971 Mr. Russell Marino Register of Wills Washington County Court House Washington, Pennsylvania 15301 Dear Mr. Marino: Re: Estate of Alex F. Dickson File No. 63-71-316 County of Washington Enclosed is a copy of a Protest filed in the subject decedent's estate. On September 10, 1971, Joseph F. Shamay, Assistant Director for Taxation of this Bureau, advised William s. Dickson 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, 0?~/~ Robert L. Schrift, Acting Chief Inheritance Tax Division FOR: Peter Capataides, Director Bureau of County Collections . V d '. 0 0 N 0 .L ~\ N 1 H S 't A\ s-Ill!.'. J() iEIJ.SI~::ll:J ONtt·,~·~ ·, r::ssnH 9s llllH 1.1 ,pr ., , \J t.. -.,]., I l.' ' :·I J William ·s. Dickson 523 Beech Avenue September 10, 1971 Patton, PennsylYania 16668 Re: · Estate of Alex F. D1etcson File No. 63•71•316 County of Washington The Inher1tanee Tax Protest Board of the Pennsylvania Department of Revenue met on the 3rd day of September, 1971, and considered the Protest f11ed ln the above decedent's estate• Tbe decision ot the Board follows; · · The Protest f1led on August 2, 1971 by the Coaonwealtb ot.Pennsylvan1a1 ls.bereby Sustained. The three legacies totalling $2,ooo.oo should be st:t"lcken f:rom the Statement of Debts and Deductions and taxed at the applicable rates. Joseph F. Shamay, Asst. IU.reetol' for Taxa t1on For: Peter Capatatd.es, Director Bureau of County Collections TA:JFS/ms c.c. Frances Leo Chief Appraiser c.c. Russell Marino Register of Wills 9 S II I~V c.: 135 1 L loi ;~ ~ ·-·· H.; "",; Q;..; : l t ; i . -· RCC·4 (8·68) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE No.B 11791 OFFICIAL RECEIPT • PENNSYLVANIA INHERITANCE AND. ESJA THREE HUNDRED and 00/100 ···--·-------~-------------------------RECEIVED ______________________________________ dollars From: WILLIAM S. DICKSON • EXCR. 523 BEECH AVENUE Address ___________________ ~ PATTONt PENNSYLVANIA 16668 b3-~~~------------------~ November 8, 1971 Date of Payment -----------------1 Name of Decedent __ AL_·._EX __ F_._D_I_C_K_S_O_N ___ ---1 County ____ W_AS_H_I_NO_T_O_N ______ -l Remarks: MJR voo~~~~®murn SEAL NOTE: This Triplicate Receipt to be retained lor~§ii"~~~;:::.J representing Pennsylvania Inheritance or Estate Tax due from the following estate: 2%Tax on $ __________ "'·----------11.:1 6%Tax on $ _________ _ 15% Tax on $ __ U____,,'-4_2_9_._3_0 __ % Tax on $ _________ _ Estate Tax, Act of May 7, 1927 $ $ $ $ TOTAL TAX CREDIT Less five percentum of tax if Prev • paid within three months afterBal. date of death PA. Due $ Plus interest at the rate of __ %from ________ _ 1,714.39 1/114.39 I 4114.39 -~ :W P'MI-* 300.00 to __________ _ $, _________ _ 300.00 TOTAL AMOUNT PAID Received by =,.-7"~..:..___;::.__-::;:;;:-::.__~;:;----,-_,..::....::....,.-----· ~ NOTE: In accepting the transfer inheritance tax on future estates, prior to the death of the tenant or tenan'f lor years, as evidenced by this receipt, it is understood that the Commonwealth not be precluded or prevented from hereafter assessing additional inheritance tax at the death life tenant or tenant lor years whenever it appears that such additional tax may be legally due collectible lor any reason whatsoever. l I ,· . ·' .. . l ' . . COMMONWEALTH OF PENNSYLVANIA D~PARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBU·RG 17127 August 2, 1971 Inheritance Tax Protest Board Bureau of County Collections Depart·ment of Revenue Harrisburg, Pennsylvania .... Gentlemen: Re: Estate of Alex F. Dickson File No. 63-71-316 County of Washington Pursuant to the provisions of Section 1001 (1) of the Inheritance and Estate Tax Act of 1961, a PROTEST is filed against the action of the Regist~r of Wills of Washington County on June 15, 1971 allowing three,cash legacies totalling $2,000.00 claimed as deductions for inheritance tax purposes in the Alex F. Dickson Estate. On.January 9, 1971, Alex F. Dickson executed his Will devising (1) $1,000.00 to James R. King, (2) $500.00 to Joseph King, and (3) $500.00 to Jessie King. Protestant contends these legacies do not constitute allowable deductions under Article VI of the 1961 Act, but are beques~s which are subject to tax. It.is the Protestant's position that the three legacies should be stricken from the Statement of Debts and Deductions and taxed at the applicable rate. very truly your~, ~~ c:P~///£~ Robert L. Schrift~~ng Chief Inheritance Tax Division FOR: P~ter Capataides, Director :aureau of ccitimty'JOoJll}~e.Pii::~;q.·JffiS /1 ,</, ~·:( ') RLS:PM/cag ·+ cc: Mr. Russell Marino, Register of Wills cc: Mr. William s. Dickson,_ Executor Slll~;i ..)f'J ',~~lC;!CJ:''l f. l . ,. ~.-....... _,j .. _,., l \,. -t t'-' 0 N! j:l· . ··: ·: ·: ::; ·.: ·;; n H i.' ..,,.,_;: 1 ( (- ' l l j ! .. .] ~··· ,. l\ffibauit ®f fxrrutnr ®r l\~miutatrutnr ~tate nf Jeuu.ayluauia } C!tnuuty nf lla.a4iugtnu .an: Personally before me, the undersigned authority, a ------------------------------------: _______ in and for said County and State, appeared ··wt"lllonr-s·--··t>t·clnrorr··-------------------------------------.. who, being duly sworn according to law, deposes and says th:t he is the executor or administrator of the es- tate of --~r~1 ________ F _____ ,.._.,. .. :t.,··-----------------------------deceased, that the foregoing schedules constitute a H GX • U~CaSOn . complete inventory and appraisement of the real and personal estate of ---A·l~~--F-----t>i:eltaort·• deceased, except real estate outside the Commonwealth of Pennsylvania; tlia't tlie 'f~ures oppoSite each item of real and personal estate in the foregoing schedules are determined and stated by the undersig1:1ed to be the fair value of said items as of the date of the decedent's death, based upon a just appraisemen~ .. of each item. made by the above named Execut:J!or .. ·~i,sb:.-a.t~l;. ... · . . I D 7 h , .I 'dd • l\~1t x .A Sworn and subscrzbed before me1 thzs ........................ } / ~ · . ~k . day of .. ~t!2 . ..~-~-~· ... ·.. '7.t. ..... J2 · k.@. ............. ~~~~t~~~A~-:i~i!+-:8~~ .................... . ... :1.1.. ............. ~ .......... ~ ..................... . -(!.; f-t. v . ~-:: <1-..,. ~ADDITIONAL INSTRUCTIONS .... 1. An inventorY'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. f Original and 2 Copies and ~ acRI-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 iuututnry au" 1\pprai.atmtut of the goods and chattels, rights and credits which were of ·A'l·e:x···F····:·Dlo·kr:ron··················· .................. late of ···-Roa·co·c·· .......................................................... . Washington County, Pa., taken and made in conformity with the above affidavit. DOLLARS CENTS Lot en8 house, locoted 1n RoscH')f!1 Ps., l-1eeh~ngton co. ~4,000 llousehold furnishings ~·) Certificate of Deposit, Mellon National Dank, Charleroi Branch A,oo) ieHdf:test:a Check1ne-ooeount 1n J.1ellon Wat1onel Bank, Charleroi Brenob 43 ~ .46 Savings aeeount 1n WPUB, Roseoo Branch 2,00~ • r ...... ..: ...... 0::: ~ ~ ..: ~ 13" -; ~ trl ;:. trl ..: ~ (I) ., ~ ~ ~ ., ~ -; trl ;:. <;:· 0 ~ ~ ~ ..: ..... making void an1 I AND .LASTL Y.-1 do make, constitute and appoint t/J~ ~-""'~~,~'1#-U_ to be Execut6~ of this my last Will and Testament. fo ~ ~~~~~ 3\n Witm~£) MlfJCttOf I have hereunto 5ubscribed my name, and affixed m1 seal, the #;Nr4· day of ::Jt9HI.It1 r / in the 1ear one thousand nine hundred and 'f/ (,eveN~ diVe). •· Signed, sctrled, p.ublished and declared lry Atfx £. D/c.~<,cu the testato~ above named, as and for h ,., last Will and Testament, in the presence of us, who have at request, subscribed our names in presence, and in . the presence of each other, as w · nesses hereto. ~ -~c. -