HomeMy WebLinkAboutOC1971-0535 - ESTATE OF FOLLE• .. l.
~ 3-71--5~~~~
COMMONWEALTH OF PENNSYLVANIA RE
DEPARTMENT OF REVENI,JE "' BOR~EIV£o
,. HARRISBURG l..OlJNT'( ... 0r:.AIJ OF .~ L LL£,···1o 1;..~ Ns
RCC•43 (5-65) DEc]O 2
NOTE: TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department qf Revenue
Bureau of County Collectiol')s
26 S. 4th Street
Harrisburg, Pennsylvania
Dear Sir:
SJ.~ 'lD
Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING
. FINANCIAL INSTITUTION Pltta'burg)! Natlona1 .8&Wt
ADDRESS Secon4 ana Wood Sire•'• California fa 15419
ACCOUNT NO. OF JOINT,
TRUST OR INVESTMENT DEPOSIT SavingG Ac~oun1; NO• 0000473
NAMES ON ACCOUNT . . _ . OR INVESTMENT Arthur lqU.e or Esther J'oUe
DECEASED JOINT DEPOSITOR, ~
TRUSTEEORINVESTOR ____ Ee=·~t~her~·~· ~'o~~=·~·--~~~----------------
ADDRESS Biver View Apta Apt 208 Callfornillt Pa. 1;419
. DATE OF DEATH Deoember 1,,1970
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR ...;:Ar=-:;th:::::.::m"=. . .....::II:..;::O:ll:::::.::e=---------------
ADDRESS R D # 2 Box 2J7 Export Pa ~;52
RELATIONSHIP TO DECEDENT Gc;a DATE DEPOSIT OR INVESTMEN:::T---------------
WAS ESTABLISHED October 4, 1948
BALANCE, INCLUDING INTEREST . I W ·
DUE, AT DATE OF DEATH$ 12,56?•42 ?:£-:.. 11J. !3, 7/ ~~ # . o·. ~ (. ~" i I,). 3 3. 71 --;?. ~ :;._.. -~,.;)~,/; .. ZJ ~~.:z=~~ .
. S /J ~ 7 7, tJ.J._ ' J, .J $-Sognatur..:'A&sistul Oallll1erTITLE
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~~~~=l~';H ~F PENNiYLVAN>A I COM~DEPARTMENT OF REVENUE
BUREA~ OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTIC.E OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION .•.
TO: AHTHUR FOLLE
R.D. # 2, BOX 257
EXPORT, PENNSYLVANIA 15~2
Dote: ----=-J-=a:.:.:n:..=u=a~ry.z__.:.6..a., _1=-=-97.!..-'1=-----
County Washington
County File No.J 8"-/7..5--~
Bureau File No .. 0J-71-._5?..s-
We have received notice thot,U~l~X"fXtliXmKliX:XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
on December 13 19~Q.., you come into ownership of certain property through XJ~
~~~~ transfer from ESTHER FOLLE, deceased • . f .
Under the Inheritance and Estate Tax Lows of the Commonwealt of Pennsylvania such transfers ore taxable
and the I iability for the payment of the inheritance tax due is imposed upon you, as transferee.
The property on which tax is hereby assessed consists of: Jt • Savings Account No. 0000473,
held in the PITTSBURGH NATIONAL BANK, CALIFORNIA OFFICE, CALIFORNIA,
PENNSYLVANIA. In the names of ARTHUR FOLLE or ESTHER FOLLE. Opened, . _
Detober 4, 1948. Balance as of date of death, $ 2,567.42.
appraised by the Commonwealth, as of the date of death, at $ __ 2_,,._5_6_7_.4_2 __ _
50 % of this amount is taxable at the rote of 6 %
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
0 If you pay the above amount wfthin three (3) months
of the daif of Mat3of the dEJfident, or on or
before arc 19 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 i.nterest at the rate of 6% of the
tax per annum is also due as of*------
l9 __ in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6% per annum until
paid
$
ORIGINAL ASSESSMENT
$ 1,283.71
77.02
3.85 -----------
-----------
77.02
AMENDED ASSESSMENT
$ t;2f'..). 7/
r?s6s. oo
$ ===============
ASSESSED BY: _____________ _
Make checks or money orders payable to:
J
(Agent for the Commonwealth)
UCTIONS TO TAXPAYERS
To insure proper credit to your account
this. Official Notice must accompany
your payment. Moil or bring it to:
If you. have already paid this tax to an executor, administrator, attorney or other personal representatj.ve of the
decedent lor forwarding to the Commonwealth, I ist below the date paid, name and address of the person to. whom
you made payment, their official title and the amount.
Date Paid Name and Address of Payee _..Offi€".ial 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 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 decedent handling the administration of the general estate of the
Clecedent 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)
SS:
COUNTY OE _______ _
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 pay out of the property herein taxed. I further certify, that to the
best of my knowledge and belief, these same debts will not be claimed by any other person, for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF _______________________ 19 __ .
Signature of Taxpayer
REPORT OF REGISTER OF WILLS
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I
have allowed deductions listed above in the total amount of$ ---------•
Date of Approval:
Register of Wills
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Fonn RCC-2
.. "t ) Y' DATE ......... H9:.Y ...... 7..9. .. , ....... 19. . .7.J ............ ..
DEPARTMENT OF REVENUE
COUNTY .......... W.~.~.h.~.:r.!:K~.~ .. n ............. .. BuREAU OF COUNTY COLLECTIONS
• HARRISBURG, PENNA. 1 7 1 2 7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT FILE NO. .. .... ?. .. ~ .. :.?..!..: .. ?. .. ~.:?. .......................................... .
Whereas, ........................................ E.s.the.r ..... F.ol.le ........................................................... late of ...................... C..a.l.i.f..Q.r..n.ia .............................................. .
in the County of ...................................... W.a.s.hi.n.gt .. Q.n.. ....................................................... Commonwealth of Pennsylvania, having died on
the ....................................... 1~-~.P.: ...................................... day of ................ .P..~.'::.~.l!l~.~ .. ~ ............................ 19..?..9. .. , 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
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 Purpoaea
$
Jt. Savings Account No. 0000473, held in the PITTSBURGH
NATIONAL BANK, CALIFORNIA OFFICE, CALIFORNIA, PENNSYLVANIA.
In the names of ARTHUR FOLLE OR ESTHER FOLLE. Opened
October 4 1948. Balance as of date of death. $2.567.42 2,567 42
INSOLVENT
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Having been duly swOil"'l according to law, I do h~reby certify that the above appraisement is made in con-
formity with law on this .................. ::<?e-t~u ... day of ......... ····· ......... Ci:.Y:l.a_"-f:;!Jz:z···· ········;;;;.;,·········· ~/.
............................................................. ~ ....... ~ ................
A raiser
......................................................................................................... ····················· ..................................
(Number and Street) ................................................... w..~Y-~ ............. , Penna.
(Post Office)
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lvASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ESTHER FOLLE
Date of Death,
Late of
C!.IFORNIA
12-13-70
AppraisemeHt Docket Vol.,
Deceased.
Page, No. 63-71-535 ................................................
Filed in Register's Office, ... .Nc:l..Y ..... ?..§. .......... 19 .... 7J
Amcunt of tax due $ ~ ·····································································
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appra-isement,
Appeal j1'om Appraisement,
Entered and charged,
...
:.1 H you have already paid this tax to on executor, administrator, attorney or other personal representative ol th! :4
, decedent for forwarding to the Commonwealth, list below the date paid, name and address of the person to·witOnt ·
you made payment, their official title and the amount. · ~~: . ··._·;: ·tr: J
. . . ,_· •... ;·. _: ~
Amount Paid :;.·~, ,,,..-:r.,..~
!' c • ·.l.
Dgtg Paid Ngme and Address of Payee Official Title _________ .. . ..
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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
by1·fOU may qualify as deductions against the gross value of the property in the computation of tax due. If any su~lfe.xpenditures meet all of the three following tests, it is recommended that you itemize the payments beJow,
execute the affidavit, and return this notice. The Register of Wills will examine the d~bts claimed and allow··./
those which he determines to be proper. The tax will then be recomputed and you will receive on amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT: ... !T . .
1 ~-'You were personally legally responsible for· these debts, and
-;:f -:-!Y'u adualty paid these debts out of the accou~t or property de-scribed above ohd ca~ furnish. proof
),[?f!'' .
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of such payment, if required, and . · .
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3-These some debts ore not also claimed, for tax purposes, by an executor, administrator or other
perso·nal representative of the decedent handling the administration of the general estate of the
dec;edent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Po_yee Description of Obligation Amount Paid
J-1.3-71 fl-. I.~-/.;._ , .JI,. ...... ..!~ .. / ~ .. .~ u. II!J 76 :...:..
.A:t-~ ..... "' ----·~ Yl"l& -~±-.2 9..r-'
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II.-. (] (J ,2o-
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TOTAL s ~.~4.r .. t!,..
(attach separate sheet 1f requ~red)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF. W:£~Tf·~M!LA'tm SS:
· I, -~ NJ.;. hereby certify that the toregoing is o iust ond true atet...._t el
funeral expenses and other debts of the decedent, , for vrhich I
was Jegolly responsible and which I did pay out of the property herein taxed. I further certify, that to the
best of m7-ki\Owledge and belief, these same debts will not be claimed by any other person, for inheritance
tax ,.poses.
Signature of Taxpayer
REPORT OF REGISTER OF WILLS . ~ ..
I, the~f\dersigned, duly elected Register of Wills in and for the above countyt--do respectfully report that I
haveJallowed deductions listed above in the total amount of $ 1 (. f "•"' Dat~iM ·A~prova1: f)_ \c. b ( P '1. I
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THIS-INDENTURE
MADE the/.4 .. 1.h ..... day oL.rJJ.t;.'::c;_~_/3._!-f~: .......... A. D., one thousand nine hundred and .... ?.P .............. .
,Between MOUNT CALVARY CATHOLIC CEMETERY, of the County of Washington, and Common-
wealth of Pennsylvania of the one part, and ...... tfl~J.h.~~:<: .... ~.ro..~--~-L ... :-::..4..r.z.~_;:'l ..... t!?.~.&4.Y.
.~!J.J.?./!. ....... 5 8 .. '-'J_-c; __ T..O..Y.1.':-:H ......................................................................... , ...... ji ........ of th_:;econd part,
Witnesseth, That the party of the first part, for and in consideration of -rhe sum of ___ ;!,. __ ~_'?_ ___________________________ ·
----~----~~---~~----, .... :,, ........... , .. ~----·-Dollars, lawful mox~ey oithe. _United· S~t~s ci~ Amei~~a. ,unt~it;hem, th~ said Mount ,
Calvary Catholic Cemetery, well and truly paid by the party of the second part, at or before the sealing .
. and delivery o; these presents, the receipt whereof is hereby acknowledged, have remised, released, and for-
ever quit claimed, and by these presents do remise, release, and forever quit-claim unto the said party of the
. .
·. second part, and ... · .. .' ................ ;;.;.··-------heirs, exclusively, subject to the restrictions and obligations hereinafter.·
. t...oT c;o-6-1<· 1-'l--3 ~""/ · , . .· , · :. ·
.. d Al'l. '-r .a,-Crtf 3-~-S··G.. · . B. "lL . . M .. c·l: C h 1· nletltlone , ...... fl ............ ~1 ..................... < .......................... ce1 tam. una . ot s1tuate 1n ount .a vary at o tc . . ' ,1,
·'f .•
Cemetery, in .E;ast Pike Run Township, in the County aforesaid, and numbered .......................... ,.: ..................... '
. ,...,_~ (C.'T ~ . . ' . ·. . .-. ' ' ~ .
in Section.::: ... ::~c.. ........ as marked in Plan of said Cemetery, made by Allen F. White and deposited at the
office of the Pastor in ;charge. thereof, in Coal Center, County and Commonwealth aforesaid, . • ·
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:•· ...... ' ..... .-...... ' .... ,:-.:· .... : ...... : .. , .............................................. · ............ : .................... · ............... · ........ ~ .............. : ....... superficial· .feet,
., more or less. Which said described Burial Lot now in the sei;zin, and: possession of the party <?f the setond
part aforesaid: · ··· · · · ·' · ·
To hav'e and to hold the aforesaid Premises.cr _Burial Lot for the purpose of interment'. unto th'e party of the
~cond. part, and .... c ................................ , ......... ;_ ............... ..!;1eirs, s'u bje~t to all and singular' the res-trictions and
obligations following, ·to-wit: ·
First. Said Lot shall be used as a place of interment only; and interments therein shall' be restricted
to the owner's family and relatives; and made according to the Canon Laws of the Roman Catholic Church
and the Sta.tutes of the ,Diocese of Pittsburgh, ·Pa. · f. .. , ,~_;;, : r,.. , >'t-· ,
~ · Second.-Thc property in said Lot will descend to the heirs only of the original purchaser thereof, and
shall not be sold or transferred, except with permission of the Pastor of St. Thomas Aquinas Church. The
owner, however may bequeath said Lot to one or more l)f his children, subject tO the Rules and Regulations
of the Cemetery.
Third. The party of the first part shall have the right to appoint the person who shall dig the graves.
and the party of t.he second part shall be bound to pay the charges required by the Rules of the Cemetery
· ;-tl'oresaid, whenever interments are to be made, and in the manner required by such Rules.
In Witness Wfu:reof the said parties have to these presents set their hand and seal the day and year
lir~t· ahove writteu.
I a~n·t· to the coudiLiom on fan: and hack. of this Indenture .
.......................... , ............................................ Purchaser
........... : ................................................................ Witness
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STATE ·s-9440 '
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Edw. Stotka Monuments
(ij-j[)
1IIAIUU Monmnents ~!!!!:!!J 'MarhaflheMasrers"
RT. 88, LOW HILL R. D. 1, WEST BROWNSVILLE, PA.
EDWARD R. STOTKA
THIS AGREEMENT, Made and entered into this ........ J. J. ...... day of .... ~., 19. ~./.
by at.1d between
. EDW. STOTKA MONUMENTS :j ~
party of the first part, he,emafte< called the Pmduce,, and .. ~ ... ~ ......... }! ........ . ~~;;; ;;c"fh~ ;~~~~;j ~;,;;: ~£;~:.-~; ·;;li;.i .t~; p~ ................... , State of. . . . . .. ~ .• ..... .
WITNESSETH, That the said Producer, for and in consideration of the covenants and agreements of
the said Purchaser hereinafter set forth, hereby agrees to furnish and erect in the .. ~.-~· ..•.. Cemet~ry, at;/S. ~-.. -~~ ... · ............... , State of ...... -:-f'~ .. ~ ......... , one certain Memorial,
accordmg to the followi~;· ~~~l)ficattons:
SKETCH AND DIMENSIONS
-----------------------------c----------
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------~---~-~--------
/9 7o
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said Memorial to be furnished and erected on, or before the ......... ~.day of .............. , .. ,19 7 f.;
delay therein by reason of strikes, fires, accidents and other causes beyond the control of said Producer excepted.
In consideration of which, the said first party does hereby promise and agreAI, ~t when said work is
complete and ready for delivery to cemetery according to this agreement.~-~~ .T~ will pay
to the order of EDW. STOTKA MONUMENTS, .. ~ 0-1 oo
the sum of T'?O hu .J-.~~~a..:::__--~---------. Dollars ( $ ___ 2_9S .. = )
===!=~=~~=E~~~~~--~~~:§:~:-~~~=-=_=
It is furthe.r mutually agreed and understood, by and between the parties hereto, that title to said Memorial described herein,
shall be, and remain in the said Pro::lucer until payment of the agreed price is made in full, and that upon defaultbeingmadein
said payment, the Producer may at--------~------option sue to recover the balance of said price remaining unpaid, or
may declare this contract at an end, and enter upon any premises where the said Memorial may be, and take possession of and
remove the same; and in such case the said Memorial, together with any and all payments of the principal and interest, which
shall have been made thereon, shall belong te and shall be retained by said Producer as stipulated damages for the non-perform-
ance of this contract on the part of said Purchaser. No verbal contract or agreement, contrary to any of the terms herein set
forth, has been made.
IN WITNESS WHEREOF, the parties have hereunto set their hands this·-------··------------~~------_____________ day of ···------------~-----, 19.::}_\ •. , at ___ ·-----~------------------·, State oL _____ p~---·------------
EDW. STOTKA MONUMENTS, ------\) /.) --/ )~. By------·---------~-------------------------By-~----------·----' -------·----Purchaser.
Make All Checks Payable to Order of Edw. Stotka Monuments j