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Home My WebLink AboutOC1971-0483 - ESTATE OF FRANTZRCC-Bl (6-71) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT VELMA FRANTZ JvIcCLEARY (Executor~ IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division 38-169-8 J In Re:Estate of __-'MA=,T......H=IA=s-'Fo...:RA=N=T-=z'-'a=..I'--'k:!:LI-=a'------_ _--,-,W:..::AS=..:H=I=N:..=;G.=...TO:::.;N:.:...-__County -Fi Ie No._63:::...-----=7_1_-....;...48--::3 _ Dear Mrso McCleary, You are hereby notified that the o--:r-::-i--"gJ."-·_na_l _ apprai sement in the estate of ~Jvo:.:1A~T~H-=IA=S......:F:....:R:..::AN=.:..::T:...:Z=___ has been fi led in the oHi ce of the Reg ister of Wi II s of WASHUr;.TON County on February 22 ,19R,Said appraisement reflects the following valuations: Real Estate _ Personal Property _ Transfers _ J 0 int Iy Own ed ---'3""6~~.>,<.07.u4*-Jo....,8"-"3<--_ Tota I ..L3=6:t..:.O:<.J7-",4~o=83«--_ 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 _-......F.....,e......b......r......u....a......ry,j.--'2""2"'-J,J.---!1.....9'-<-7=2 _ DATE OF DEATH:April 19li 1971 Note:This is not a bill. Signed __----.-:F::....:RAN=.:....:C'-='ES=c-=LE=-O=--_ Title AP_P_RA_·_IS_ER__I _ RCJ:;-39 (!5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of FRANTZ (Last Name) MATHIAS a/k/a (First Name)(Initial) DATE OF DEATH 4-J 9-71 FILE NO.63-71-483 REPORT OF INHERITANCE TAX APPRAISER WASHINGTONI,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of _ 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:_~F-=e:..::b:..:::r~u~a~r-J.y~2~2!..4'L-.o!l:...::9!....l7~2!....-~'L 4Jb· INHERITANCE TAX APPRA'ISER REPORT OF THE REGiSTER OF WILLS ~/.6?Jf .Y3 -/0 07</tf-l <i olJo 3° JI:f~1 .s-3 I 30 344 S30344S3 VALUE AS REPORTED VALUE AS APPRAISED $$'---------l-- 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 I,the undersigned duly elected Register of Wills in and for 'V'ASHINGTON 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",whi er or lesser amount represents the sum allowed as a deduction. Valuation of life estates or -t= FOR USE OF REGISTER ONLY Tax on $----~;:---=-:,.._:_--t=_:::,...._2% Tax on $30 344 S3 <:1iD Tax on $5% Tn 00 $1K Tax on $15% ~~ptioos * Total Estate --l-__ TOTAL TAX COMPUTATION OF TAX . $-------1--- $---~'.&.__rQg.,')"'"Il)lo/-i--lt:.g..:".(- $---------4-- $-------4--- $-------4--- $----JI..-._ (*)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 ::::::::~~~t=== BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6%from_____to _ TOTAL TAX BALANCE :--------11- PAID $....Jt= __c:_c AMOUNT OF ESTATE TAX ASSESSED $ Estate tax paid $_ BALANCE DUE $-----1---- Add interest at rate of 6%from ------Ito----- FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will..l No.Admimstration ~ IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF NATIfI.i\$.F.MNTZ Deceased Late of ...CHARLEROI . County of JvA,$lU:NOTON Commonwealth of Pennsylvania REPORT AND APPRAISAL .. ,; l'''unn RCC-2 '»EPARTME'l\~T OF REVENUE ~BvREAU OF COUNTY COLLECTIONS~ HARRISBURG,PENNA.17 1Z7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ..F..~br.JJ,.g.r.Y 2.2.,1...9.7~. COUNTY 'iASHING..T.QN.. FILE NO 6...3...::::.7.1::::.48..3... ...........................w...~: ,Penna. Whereas,.........................MATHIAS.....FRAN.TZ.....a/k/a.......................................late of .......CHARLEROI.................................................................. in the County of ..........................1v.ASHINC.TON....................................................................Commonwealth of Pennsylvania,having died on the ........................1.9.th.......................................................day of ..............Apri.l...........................................19.....71-seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,.....................FR.A.NC.ES.....LE.O...................................................................,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 AppraisementDescriptionofAssetValuesMadefol'Inherltanc. Tax Purpo••• $ .T'T'URT.n· ~RR l:()PV A'T''T'Jll:URn 'T'()JlPPRJl ."R rvfR I\T'T'36.074 83 form~v~~h b~~::I:h~w<>rll ..~j~~..to~~..~.~:re~~~~~:7~~E:~?~~ti~::11nj. Appraiser .......................................................................................................................,.........,.....,............. (Number and Street> \'lASGUNGTON......•.....•.•...........County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of l-IATHIAS FRANTZ Deceased. Late of ..............CHARLEROI..................................... Date of Death 4-19-711•••...............•.•....•..............••......................••....••••......•.•• Appraisemel!t Docket Vol.,3.8 .. Page,169.~.8 No 6..3..~7.l~4.8.3 . Filed in Register's 0 fjice,F.eb..22 ..19..7.2 Amount 0/tax due,$,. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote aba/It Appraisement, Appeal /1'om Appraisement,.. Entered and charged,. ,. :.r )1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 March 29,1972 Inheritance Tax Protest Board Bureau of County Collections Department of Revenue Harrisburg,Pennsylvania Estate ·of Mathias Frantz File No.63-71-483 County of Washington Re:o (/)'-::{ ;;:---:Q--..('--..1":~~o·-"-=,'..:..s_ <.).<:,... Gent-Ie'men:l.U '-u-,I V);.-.:.::'.~II :"fursuant to the provisions of Section 1001 (1)of the Inheritance Qart~~tate Tax Act of 1961,a PROTEST is filed against the action of the R€gi~ter of Wills of Washington County allowing the family exemption claimed on the Statement of Debts and Deductions filed February 23,1972 in the Mathias Frantz Estate. .t.o- 1'....-. --: ....,.. :...,1_! A review of our record discloses that Mr.Frantz'Estate,reported for inheritance tax purposes,consisted solely of assets jointly owned with his daughter,Velma McCleary. Protestant contends the family exemption is not a proper deduction because the exemption cannot be claimed against jointly owned property. See Stevens'Estate 434 Pa •.259. I I .1 It is the Protestant's position that the family exemption is not a proper deduction and,therefore,should be stricken from the Statement of Debts and Deductions. a52/>~~Robert L.Schrift,Chief Inheritance Tax Division For:Peter J.McHale,Director Bureau of County Collections : I RLS:PM/dea cc:Velma Frantz McCleary,Executrix cc:Woodward and Bassi 701 McKean Avenue Charleroi,Pennflvania COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 May 19,1972 Mr.Russell Marino Register of Wills Washington County Court House Washington,Pennsylvania 15301 ., Re:Estate,of Mathias Frantz File No.63-71-483 County of Washington Dear Mr.Marino: Enclosed is a copy of a Protest filed in the subj ect decedent I s estate. ';"):r~~On May 19,1972,Joseph F.Shamay,Assistant r,Di:r:.~~o:r:for Taxation of this Bureau,advised Woodward and~Bas~i,Attorneys at Law,that the Protest has been ....Susf'ai-ned.t.....'L.J ~,- c- ........1 r-... ...:--Al '#..,-J.,.'I '~....,•record:o.f '0)::~.::::: -,.,..<.;)r../) ,;i:UJ --<~c.:::>: RLS/cag Enclosure Accordingly,you are authorized to amend the this estate to conform therewith. Very truly yours, cP4//~Robert L.Schrift,Chief Inheritance Tax Division FOR:Peter J e McHale,Director Bureau of County Collections May 19,1972 Woodward ond Baeai 701 l-1eKean Avenue Cho.rlei"oi,Pennsylvania tJ:::)- -. ,.. Re:Estate of Mathias F~antz File No:63-71~0483 COUft'ty of W(1shington 'lbe Commonwealth Protest filed Mcreh29,1972 18 sustained.Th. :family e:stempti<m is not a p~opet'dedUdti.on and,the:refoi"e,shOUld b$ atric;k.,n from the Statement of Debts and DedUQtions. Joseph F.ShatnQy Assistant Director for T~QtiQn FORs Pete"J.McHale,Director Buteau 01 County Collections JFS.si~· ce:Rusaell Marino,Register of Wills Wa8h1n~on eounty/Court House Wa8h.ing1!on,~.15301 -- - - - --- - - - ----~-"--~~--~~~~-;;,.i~'----:....,.~~-~~---.---~-----,--.----....----., dollars4.!-uwr_UJ;*...."lltldddtWI.,u.t;ltsRECEIVEDONETHOUSANDTWOJJ:auNDRED and 00/100..I VELMA McClEARY..EXR.representing Pennsylvania Inheritance or From:A:l~'..-~:OCUl!/!:;IU:lL.&~lAlSSL .----.:E:s:.:.ta:t:.:e:.....:.:Ta:x.:....:d.:u.:e....:f.:..ro:m:.:.:.....:.:.th:.::e:....:.:fo::I:.::lo::w.:.:i.:.:n~g_e:s:.:.t:a:.::te:.:.:1 Address---l~~Ee!iEA-N-.,M1ig;mJE----------l 2%Tax on $_$--------·lralI 6 %Tax on $-;lO'!'lN.....A""'C....Ct\oO~tJ~mv---$---.l4n.r-'l2"",OO"'w"",OON---o ID Date of Death -h/t4~~fo!.-----I 15%Tax on $-'--_$--------·.1 Date of Payment ---.;.Qflil1S:I1H'rif:,...;l:I)I~--------j Name of Decedent -W\X;!U~U~JJ~~:J.I.~4J,------1 %Tax on $_ Estate Tax,Act of May 7,1927 $--------1IIlI $---------n l County ----~Wm;M:~)N---------~ Remarks: TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of __%from _ to _ $-----:::l11:-o1~24;1l00::h..r\;lOOIW---a $--------f!Il $---------1111 5 E A L TOTAL AMOUNT PAID $==1*l,~2~OO~.OO.!!:!===:I!'l1 NOTE:This Triplicate Receipt to be retained far audit purposes. 36-169-8 Received b NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of thel"\l~i::7:~;b'~:::iiC~~;;;rrt:~~~'{<:>'~-e--------. tenant or tenant for years,as evidenced by thls.receipt,it is understood that the Commonwealth s~all nat be precluded or prevented from hereafter assessing additional inheritance tax at the death af\te=";"",....:.,~m:ftr:*::e."=::r.t::_t.'-;-b"~oblE:7~_;I_------1U1 life tenant or tenant for years whenever It appears that such additional tax may be legally due ana- collectible for any reason whatsoever. ...........--~...~,_:_----,~~-_.--'--._-~--------_._._---~.--'----,--~--------~._----~_.~---~----~~-~----~~._-- "'*) (f I .'l I :,""1 • "J KNOW ALL ME~BY THESE'PRESENTS,that I,MATHIAS FRANTZ, .a/k/a MtrrZ FRANTZ,of the Borough of Charleroi,Washington County, .Pennsylvania,be·ing of sound mind,memory and understanding,do hereby make,publish and declare this to be my Last Will and !.Testament,hereby revoking any and all former Wills by me at any . time heretofore made. ( And aSt.to all of my estate whether the same be real, personal or mixed,of whatsoever kind and nature and wheresoever situate,of which I die seized and possessed',I give devise and bequeath as'follows: i.~, J.1 \ ·1."I the expenses of my last illness and.funeral as soon as conveniently I , FIRST:I direct the payment out of my estate of J.~; .possible after my decease. SECOND:I give,devise ~nd bequeath all of my . jurisdiction in which she may act. estate,of every kind and description,and wheresoever situate, i J., _-:-?t~t;;J:,lt&"":%''F-·_'-;.:.,rzc;,...,-_~_i:<.,.;-_.-_.._--_(SEAL) .Mutz7fr8ntz V-. '.I . .• •~ ,':'' '.' .... I nominate,constitute and appoint,VELMA .e/k/a THIRD: to my beloved daughter,VELMA FRANTZ McCLEARY,to have and to hold IN WITNESS WHEREOF,I have hereunto set my-hand and seal to this my Last Will and Testament this'24th day of April, in the year of our Lord,One Thousand Nine Hundred and Seventy, FRANTZ McCLEARY,Executrix of this my Last Will and Testament and direct that she shall not be required to enter.security in any (1970). the same unto her her heits and assigns forever • • i \.,'./.~, , ., "","....'",.' (-!.'.::,,',. .i ..,.,..'r.'·'',-, .'.....-~'..;. .-..,;...-'....,:~. ..-'. Testament in the presence of us,who,at his request,in his pre- sence,and in the presence of each other,all being present at· .'. the same time,have hereunto ,subscribed our names as witnesses~ ·.-#-r&//f:&---£~/L/?C~~ ,Jk~.dtu£Ju~ .." \ t· I.., .I· . i, t' Signed,sealed,publishedand declared by the said MATHIAS FRANtZ,a/k/a MUTZ FRANTZ,as ".and for his Last Will and ."f i . .;;, I'.'• t••, ~.·I.!i I III ij .j I ~...--y-~~~~~~~~~~~-~---- NOTE:TO BE SUBMITTED IN TRIPLICATE,.\. J .J\ ,":"'1.•1 i,'I COMMONW~ALTH OF PENNSYLVANIA r.8~~CE/V[f)DEPARTME~TOFREVENUE v~Ulq'r C%I1U Or HARRISBURG:.-!L1;,'.,A ')·/Of/SApri.1 22,19n f/j,7 I}. ,41 AH'I# ,..,' Penmiylvania Department of Revenue Bureau of County Collections 26,S.'4th Street Har~isburg,Pennsylvania, RCC-43 (5-65) Dear Sir: 'I ~.'~~• I : i, I ;;. .Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report:".'..... NAME OF REPORTING ".'..I...'.,.";"..,,..• FINANeIAL'INSTITUTION IIIIloUIf IIAftC&L.lIA\Ilt JIll)!Il.U91'CCIlPAIII h''.clWUlEBOXOPnol .. ADDRESS GHAR.l&ROI,,P....:15021 . ACCOUNT NO.OF JOINT Menon 'CiriUlcatii Ro.K0906'-21-S2.Sz;.;62 TRUST OR INVESTMENT 'DEPOSIT Oheo1d.n8 .,c~'Ho.493-76112 NAMES ON ACCOUNT MA'l'HlAS mwrra OK VSW'HcCLBARYORINVESTMENT....... DECEASED JOINT DEPOSITOR,'.MA'1'BUS PRII.....B .~TRUSTEE OR INVESTOR'_',_.,._-..._~-:--_ ,ADDRESS 813 WasbiPgtonA'V1QlU'Char1eJ,-Ol,Pa.15022 DATE OF DEATH 4-19-11~=-=------'----------------SURVIVING DEPOSITOR,VILMA McCLIARYB!=NEFlqARY OR INVESTOR _ ADDRESS 813 Waehtnp.Awn.Oharleroi,'ae 1$022 RELATIONSHIP TO DECEDENT DAUGHTIR DATE DEPOSIT OR INVESTMEN·'::T---putC~·.~.-;'haaecl-.-:----------- WAS ESTABLISHEDCertlt1oatea-betwen 8-21-10 and 1->-71 Checldq 12-15-10 BALANCE,INCLUDING INTEREST a=~ount of Cert1ft9."$12,6s0.00 cJ '1(1,.J DUE,AT DATE OF DEATH $.'.~.'1,021.0)0,(+,;1 ~A I~Ie/'I/95{}~o.;t>=l<2.o.j / .5-"7o~~~/o/TITLE RCC-'134 (1-69)• c'tJMMd~vi'EALTHOF PEN~SYLVANIA DEPARTMENT OF REVENUi:• B($(i:AU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NoTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION =. TO:"1';00 MoCLE~E.I 813 l'IASHINGTON AVENUE CHARLEROI,PENNSYLyANIA 15022 .Date:---,jJt~~1!l~AII.--::l3~)-.1~97H-J.:l~---- County _ County File No._ Bureau File No._ We have recei ved notice that,~m:nJOCax.nxx..'I/'...xY_v..xxxxY_v..xxY..xxY.x:a..v_v..m...X.X:X;a;xxx on·Apr;1 J 9 19~,you came into ownersh ip of certain property through .'.. . ~~m,~..tr~ns.fer from I'1ATHIAS.FRANTZ,Deceased. Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable and the Iiabi Iity for the payment of the inheritance tax due is imposed upon you,as transferee. The property on which tax is hereby assessed consists of:Jt,Certificates #K09025-2?-52-54-62 and (2)IlL Checking ACCOlwt ItJ,9J-76l12 held in the MFJ.TO)\T NI\TTODIAI,BlibIK AND THUfi'l'COMPW, CHAHLEUOI OFl?IC~\CI:IA.RLEJtOI,PFNNS¥l;MIlA.In the names of kfATHIAS FRANTZ OR VELMA McCLEARY.Opened (1)Cerjtf:i cates-between 8-27-7°and )-5-7).(2)Checldng Account .._ 12-15-70. appraised by the Commonwealth,as of'the date of death,at$13,671.$5 100 %of this amount is taxable at the rate of 6 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE o If you pay the above amount within three (3)months of the date of death of the decedent,or on or before Ju:l3 19 19 71 you may deduct a discount of 5%.of the amount of tax due,or o This tax became delinquent,fifteen (15)months after the date of death and,in addition t.o the tax,statutory interest at the rate of 6%of the .tox per annum is also due as of *_ 19__in the amount of *If the tax is not paid by the above date additional interest is due at the rate of 6%pet annum until paid TOTAL AMOUNT DUE $ 13-6""'85$_-'!!l:.<_:.JL,'f4•.~_l-_ ___41,,!.0l:-_ ------~--- 820,31 $-------- $-==================== ~l.,//'~APPRAISED BY:~/t/!C/.~_<..j_/-..A /,:~SSESSEDBY:_ ,(Inheritance Tax Appraiser)'.(Agent for t.he Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to:To insure proper credit to your account this Official Notice must accompany your payment.Mail or bring it to: r"h....h.:.~..,_....J,~11 , COURT HOuSE" WASHINGTON.PENNA. If you have already paid this tax to an executor,administrator,attorney or other personal representative of the decedent for forward ing to the Commonwealth,Iist below the ,date pa id,name and address of.the person ttr"ti'hon"r you made payment,their official title and the amount.',\ Date Paid Name and Address of Payee ,~~ Official Title Amount Paid SS: Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended by you may qualify as deductions against the gross value of the ,property in the computation of tax due.If any such expenditures meet all of the three following tests,it is recommended that you itemize the payments below, execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow those which he determines to be proper.The tax will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1-You were personally legally responsible for these debts,and 2-You actually paid these debts out of the account or property described above and can furnish proof of such payment,if required,and 3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other personal representative of the dec~dent handling the administration of the general estate of the. decedent or any other transferee. SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid TOTAL $ (attach separate sheet if required) COMMONWEALTH OF PENNSYLVANIA) COUNTY Of _ I,hereby certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent,,for which I was legally responsible and which I did payout of the property herein taxed.I further certify,that to the best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__. REPORT OF REGISTER OF WILLS Si gnature of Taxpayer I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I have allowed deductions listed above in the total amount of $• Date of Approval:_ Register of Wills -.'" R CC-43 (5-65) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE HARRISBURG G''?-' NOTE:TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of Revenue Bureau of County Collections 26 S.4th Street Harrisburg,Pennsylvania Deor Si.r: Pursuant to Section 742,'Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: ,_.."l,;-::,.i).::;t ...\!..1 ....,~_.~..~'~.:i":~;;-\"r·L~;t:Et a.:ud NAME OF REPORTING FINANCIAL INSTITUTION ----~F~b:.;;;.:-$~'-..;;.;.',~,-..'.:..:.,')..:...,-...:...~':.:..a:';::....I.:}~JWl;,'~v~·c:.=...._ (~i.:~~,']~.t·oi,r)ca~t.~.ADDRESS _ ACCOUNT NO.OF JOINT, TRUST OR INVESTMENT DEPOSIT ~,~t1:'~.'h·!;,.~ln-:-.l.'12r,' NAMES ON ACCOUNT OR INVESTMENT l.c.t ldns '?:rnn'~z 'll"\ltJ:teo for VaJ.r:n iicwoclrr DECEASED JOINT DEPOSITOR,I' TRUSTEE OR INVESTOR-a:'hioo .?n..-rtz------------------, ADDRESS JJJ .c::;;.Jr..:;tor./;vo_>Cl:o.rlcrei,.'~.1:~022 DATE OF DEATH :"i;1"il 19,+97.!. SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR VoJ.x',A I;cCloc.."7--~~-.;;.;;.:;.....;:.%----------- ADDRESS __"'l_J_~-_..,o_!_!in_~.;,..._n_._~V!_o_.,~~_~_'U'_lc_;_ro_i...:;j_,l.a_._l50:..._22 --- RELATIONSHIP TO DECEDENT ~.e.tlt;hioor to L~'~.dm::-'ro.nt~ DATE DEPOSIT OR INVESTMEN.....T---,-::::....---------------------- WAS ESTABLISHED ---=~"'_xz:_.c_:l__:30_.:..,_1..:..9..:..70 _ BALANCE,INCLUDING INTEREST {,Jl.,,[i)6.06DUE,AT DATE OF DEATH $._ Inl tJ i ''I,Hii'.0 6,~1'1,'i:li".D {,,__~.-;.==::::~~~~£.,~d""";~£~ (,J()~I'f,'i(,1,Ib -:.11l-.(J ~~,.lIDciotant.l~~ CHARLEROI FEDERt~.L SAVINGS AND Lc.',:!fJ,S:_c:.'··:nON The property on which tax is hereby assessed consists,of:It.•$n.Vinge ACCOwzt.*l!J6fll Oharleroi Notal Say:lnga Account,OharlerOi Offioe,CharleM!...:fa.In the name of llh+h..~~ Mathias honte.Opened ~oh'30,1WO.,Balance •Qf elate of death $14,868.06 t '~ Date:AU,gU;?t:tlj 1971 County WASHINGTON County File No._ Bureau File No._ OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJ.ECT TO ADMINISTRATION on~,e,re,c"eive,d ,n,oti,c,11~'1-.:p.t;t,,':.~rY~OO~~U~Ic~a~m~e,~,I~n,~t,o~,~ow!n,ePrr~s~l~p~o~c,~e~r,t~.:a,~i,~~}~p-r~o,~,p..~~,~,r~,ty~t,;,~.~~~I:i;;ifiiiiii~- _.~rN'lotor fl'i<m\MatAi~~Z',d4ceasecl. Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvanici such transfers are taxable and the liability for the payment of the inheritance tax due is imposed upon you,as transferee. TO:-~YEiJiA~~CLEARY ..~--'---- m3 waeb1Mton A'M. ...Rc:.::.~1:5<4 i'''·'691 COMMONWEALTH OF PE~NSYLVANIA Dj;PARTMENT OF REVENUE' ,B~AU OF COUNTY COLLECTIONS I /INHERITANCE TAX DIVISION,~ I I~ I I appraised by the Commonwealth,as'of the date of death,at $Uu868.06 100 %of this amount is taxable at the rate of 6 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT $-------- AMOUNT OF TAX DUE o If you pay the above amount within three (3)months of the date of death of the decedent,or on or before 19 I you may deduct a discount of 5%of the amount of tax due,or D This tax became delinquent,fifteen (15)months after the date of death and,in addition to the tax,statutory interest at the rate of 6%of the tax per annum is also due as of *'-'_ 19__,in the amount of *If the tax is not paid by the above date additional interest is due at the rate of6%per annum until paid $======== (Agent for the Commonwealth) $ ASSESSED BY:_ INSTRUCTIONS TO TAXPAYERS { 1 Make checks or money orders payable to:To insure proper credit to your account this Official Notice must accompany your payment.Mail or bring it to: "Rwm ll NJ.-~ AGENT FOR THE COMMONnL''-Hi COURT HOUSE WASHINGTON,PENNA.15301 SS: If you have already paid this tex to an executor,administrator,attorney or other personal representative-()Hhe.~... decedent for forwarding to the CommonweQlth,list below the date paid,na,m,eand address of !the person to whom you made payment,their official title and the amount.''.'.,",'"'\" Date Paid Name and Address of Payee Official Title Amount Paid -- Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended by you may qualify as deductions against the gross value of the property in the comput(Jtion of tax due.If any such expenditures meet all of the three,following tests,it is recommended that you itemize the payments below, execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow those which he determines to be proper.The tax will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 -You were personally legally responsible 'for these debts,and 2-You actually paid these debts out of the account or property described above and canfutnish proof of such payment,if required,and 3-These same debts are not also claimed,for tax purposes,by anexecutor,administrator or other personal representative of the decedent handling the administration of the general estate of the decedent or any other transferee.' SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid .- .. ., < TOTAL $ (attach separate sheet if requ ired) COMMONWEALTH OF PENNSYLVAN.lA) COUNTY Of _ I,hereby certify that the foregoing is ajust and true statement of funeral expenses and other debts of the decedent,,for which I was legally responsible and which I did pey out of the property herein taxed.I further certify,that to the best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__. REPORT OF REGISTER OF WILLS ., Si gnature of Taxpayer I,the undersigned,duly elected 'Register of Wills in and for the above county,do respectfully report that I have allowed deductions liste~above ,in the total amount of $II Date of Approval:_ Register'of Wi lis Form No.RCC-62 (4-71)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER 110,000,UNDER SECTION 701 OF ACT OF JtTNE 18,1981,JEFll'EC'I'IVII:.JANUARY 1.1982.(FILE IN DUPUCATE WITH COpy OF WILL AtTACHED) ~J-7)-tJF'J*'OFFICE OF THE REGISTER OF WILLS County of ~~~~~r:~.~?~. .........Y~.~~?-..~~~~t-.z..~~~~~.Cl;~¥of ..~~.3..~?-.~l:~.~~~~~.?\~~!1.q~,I..c;~.Cl;~~~.~9~.,.~~· (Name)(Addreaa) being duly §YiQ*'J:L according to law,deposes and sa}'s thatSle is the E.xe_c.u.:t.t:ix _ (Exec.,Adm.•Lep.tec.Etc.) of the estate of._M_~_t.:hJ_~§f-_:r..~n._t.:~_l ~/~/~whose last residence was _~__!:~~9___l?_hA..I}g_t.:Q~~.Y..~g,~~_L _Mutz Frantz (No.)(Str~et) .c_har..l.e.rQ.i~--.P.a-.---------------.deceased,and that the whole of the estate of said decedent,who died Al19 /:z~._(CllY.Borough or Township)(Date)- consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value None None Personal Property Non~None NOTE:You may expedite the processing of this return by filing with it,and as a part of the return, letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the decedent as of the date of death.Such letters must be signed by a responsible officer of the financial institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of account,account number and the exact name or names in which the account is registered.x I-~--------~--- I Jointly Held Property Estimated 'Value 2,319.42 12,650.00 $36,074.83 $14,868.06$14,868.06 Federal Savings and Loan or Mathias Frantz National Bank,dated July,1970,in names of Mathias Frantz Velma McClear in amount of $1,159.71 each Savings Account No.17987 at Charleroi Association in names of Velma McClear opened March 30,1970 228 shares AIle hen Power S stem Inc.c names 0 Math1as Frantz or Velma McCleary o ened December 15 1970 a e ep em er an Marc ,1971 Checking account at Mellon National Bank and Mathias Frantz and Velma McCleary as joint tenants Certificates Nos,AB3429,AOl1943l AOl14952 @ 22 Ce~tificat~s Nos.K09025, K09027,K09052,K09054.&KO~062, valued ~t $9,490.00,$1,100.00,$500.00,$1,050.00 and $600.00 respect1vely,1ssued between August 2~J~9~7~0~a~n~d~J~a~n~u~~~~-+__ 1971,in names of Mathias Frantz or Velma McCleary D.I<- Certificates Nos.G17l25l and G17l252,Western Penns lvania .~ Transfers within TWO YEARS Prior to Death 5. 1. 3. 2. 4. None That at the time of death there was no safe deposit box registered ih 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 anotheras 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 Nonp - BENEFICIARIES ..,~.RELATIONSHIP SURVIVED AGE OF LIFE BENEFICIARIES AND ADDRESSES (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT Velma McClearv Dauqhter Yes Sui ;uri!=;'RAC:;A""", 813 Washinqton Avenue Charleroi,Pennsylvania .. ., , .:....R_E_SI_D_E_N.....:_D_E_C_E.:......D_E_N_T__-'-------D-E-B-T-s-A-N-D-D-E-b-u-c-T-I-o-N-s-cL-A_I_M_E_D ---.:__,. NOTE;List first five items in the spaces so provided,observe notations thereon,and instructions j Funeral expenses paidMichaelA.Melinchak r-_~_-D=E.=B..:.T_O=R_C::.:L=A:.:;I:.:M=-----,~N~A~T..::::U~R:.=E:.......:::O..:.F---=:SA=M:.=E:..--r_:.:.A:.::M:.;O~U:::..:N~T;...____bTHISCOLUMNltEGISTERONLY $1,786.50 $• Velma Frantz McClearv Russell Marino,Register Woodward and Bassi Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses * Counsel fees * ,t=nn nn 16.00 75.00 Fiduciary commission * OTHER DEBTS AND CLAIMS (*)See Note below Washington County Reports Valley Independent Mon-Valley Memorial Park Mon-Valley Memorial Park Charleroi-Monessen Hospital William Cugmingham,M.D. Woodward and Bassi Prothonotary and Sheriff of Washington County Wanda Carrington Legal advertisement Legal advertisement Marker Bronze plate Hospital bill Medical bill Attorneys'fee on suit of Mathias Frantz vs.Norman Frantz,No.6572 in Equity,I Washington County (Paid 1/12/7~) Filing and service fees on I equity suit (Paid 1/12/72) Notarizations 14.00 10.00 105.00 24.00 146.92 460.00 1,500.00 90.88 2.00 ~.13cJ l30 !f).3o ..3 d Total $t;:"7 ":l n 30 P:;S1Jo.J 0 Note;The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission or debt is greater or less than the estimated amount claimed and allowed.a . Subscribed and sworn to before me this tt::~:::'~tt:te.".----/~~...%.~.~.~'"'''.l'~4.r~,..(E ecutor~n~-U'"'."'0.(I/O](,21 t d f anuary 19 '"::}/'-'.'Of '~~.813 h'.......................ay 0 .,;;...........r<'i;;;:'"..~~.?)'~~.S!..~~g:t:~.~..~X~.I?-~~.. ..~,,~,~(Street Number)-t~..,/.~A"",.,.r,.,~.'..J?fill:C'h rl . P , n .q ;;~...-+9-..•,eX9.J.."....~.I}P.f?Y......V~.,1,9-•.••..•.•.•• ,~(City or Town and State) Having been dUI~sworn according to law,I do hereby certify that the above appraisement is made in confOl'mity with law on this .................~.J d day of dl.~.~ao········,~9.~'0...O'...:ii~.~. Appraieer In the event that any future intel'est in this estate is transfelTed in possession or enjoyment to collateral heirs of the decedent aftel'the expiration of any estate for life or for years•.the Commonwealth hel'eby expressly reserves the right to appraise and assess transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for ..~"County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amounts claimed by depo t,except as to those items where a greater or lesser amount is set fortl!in the last column to the right in said schedule above,which greater or lesser moun epresents the sum allowed as a deduction. Dated;.....~.~.~.W~~.~~?E.~~.~~~\~~9.............~/.l~~........ ..• _~. _ .-Register of Wills #" -- ,Form No.RCC-62 (4-71) WillAdministration INo.. . . . . . . ...Year ..... IN THE MATTER OF THE APPRAISEMENT OF THE' ESTATE OF MATHIAS FRANTZ,a/k/a MUTZ FRANTZ Deceased Late of .Bo.rough.of.ehar.leroi..... County of ~~.~1?-ington................. Commonwealth of Pennsylvania REPORT AND APPRAISAL WOODWARD AND BASSI Attorneys at Law 701 McKean Avenue Charleroi,Pennsylvania r-'I'r·c""..;.-Ir•L L.l' ~7Z FEB 18 Aft"23 RUSS::U.i,J:b.::INO f1 EG1STEF\0F Vi ILL S WASHiIH~TON CO .•PA. ·.'.001 1 418 5 8 .D 6 5)2 1550 1,021.85 1 Z,6 5 0.00 213 1 9.42 36,074 B 3 S 51730.30- 30)3 [I 453 5 30/344531 .00 T 1,78650 L500.00 16.00 75.00 14.0 0 10.00 105.00 24.00 1 46.92 460.00 11500.00 90.88 2.00 51 730305 .00 T