HomeMy WebLinkAboutOC1971-0583 - ESTATE OF MCPHERSON.-.....~/".
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Pennsylv~nia,being of sound mind,memory and understanding,do
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LAST'WILL AND TESTAMENT
OF
EMMET McPHERSON
I,EMMET McPHERSON,o~Monongahela,Washington County,
i['-::ST a SIMMONS
!:.--:r.JO a C"~ESS STS.
;
l::-'NONGAHELA,PA.
make,publish and declare this to be my Last Will and T~stament,
hereby revoking all Wills and Testaments or Writings irithe
nature thereof by me at any time heretofore made.
FIRST:I direct my just debts,funeral expenses and costs
of administration to be paid as soon as may be conveniently done
after my death.
SECOND:I direct that all estate,inheritance,su~cession,
legacy,and other death duties or taxes of any nature-which may
be assessed or imposed upon or with respect to property passing
under this Will shall be paid out of my residuary estate as part
•of the expenses of administration and with no right of reimburse-
ment from any of the legatees,devisees,or beneficiaries here-
under ..
THIRD:I give,devise and bequeath all my property and
estate,real and personal,of whatsoever nature and kind and
wheresoever the same shall be situate at the time of my death
unto CLIFFORD H.McPHERSON and S~~JANE GOODE,in equal shares,
in fee per stirpes.
FOURTH:I nominate,constitute and appoint my Son,
CLIFFORD H.McPHERSON,to be the Executor of this my Last Will
and Testament.
Testator
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_-r,)_Vh-:·..;..~H~;.,..C.;;;..._#;,...',.in the year of OUR LORD
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FIFTH:I confer upon my Executor,hereinabove named,~'ower
at all time to sell any real estate or personal property wh{ch
,.-.-----,-_.-...
may at any time in his discretion be necessary from all or a
part of my estate,Lor such prices,upon such te~~~~~~n ·such
way and manner,and for such interests.and es tates~a:s--may.·be .
deemed wise,and to make good deeds therefor to·the·-pu~chasers
".-.,.~.4--;_!,_--"-:-.•'~..__..
thereof,without any obligation on the latter to se~-to ·or be
-_..._.--_.,responsible for the application of the purchase money.
IN WITNESS WHEREOF,I,EMMET McPHERSON,the Testator,have
hereunto set my hand and seal to this my Las~Will:·.a:~:L~:=::restament,
?/',I\t!this ,:...=-day
ONE THOUSAND NINE HUNDRED SIXTY-SIX (1966).
gf;-;/J~J'L.ctJI;c-(p-h.~,:?-J-.C;7-'L (SEAL)
Emmet McPherson
The foregoing instrument was signed,sealed,published and
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declared by EMMET McPHERSON,the above na~ed Testator;as and
for·his Last Will and Testament,in our presence,who,jn his
presence,and at his request,and in the presence of each other
.:;)~CHESS STS.
!.:""CAHELA,PA.
have hereunto set our hands as attesting witnesses..
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IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO'o 63-71-583
IN RE:"
ESTATE OF EMMET McPHERSON,
DECEASED .
SETTLEMENT OF
ESTATE ADMINISTRATION
BY ACCOUNT STATED -
RECEIPT AND RELEASE
Q
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF EMMET McPHERSON,
DECEASED
)
)
)
)
)
No.63-71-583
SEnLEMENT OF ESTATE ADMINISTRATION
BY ACCOUNT STATED -
RECEIPT AND RELEASE
The circumstances leading up to the execution of this Agreement are
as follows:
1.EMMET McPHERSON died on the 27th day of May,1971,leaving
a will dated March 2,1966.
2.CLIFFORD H.McPHERSON was duly appointed Executor of the
i
will of EMMET McPHERSON by the Register of Wills of Washington
County,Pennsylvania,on the 8th day of June,19}1,.and .Letters
"I'
Testamentary were issued at No.63-71-583:,
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3.
.;;.'or'I'",
That the Last Will directed that q.U his Estate be given to
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his Children,CLIFFORD H.McPHERSON ~!~<~::::S~"JANE GOODE.
',~).
4.It is the desire of CLIFFORD li.,HePHERSON .and SARA JANEI.•
GOODE that thia\lgs·i:raee\~:b~'\'·~'.~~'i~\d witho.q;{'the formality of a Court
0.,.,~H.\\'..~..'fl"a"\
CLYDE G.TEMPEST
ATTORNEY AT LAW
223 SECOND STREET
MONONGAHELA.PA.
18063
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CLYDE G.TEMPEST
ATTORNEY AT LAW
223 SECOND STREET
MONONGAHELA.PA.
19063
..
proceeding in order to avoid the costs and delay incident to such
Court proceeding and all the real estate was sold by the CLIFFORD H.
McPHERSON,Executor of the Estate of EMMET McPHERSON to JAMES H.
PUST and V.DARLENE PUST,his wife,by Deed Dated September 17,
1987,pursuant to Section 3351 of the Pennsylvania Estates and
Fiduciaries Code.
.~_,t•....'.
5.An informal account of the administration of the Estate of
EMMET McPHERSON has been prepared by CLYDE G.-TEMPEST,ESQUIRE,
Attorney for the Executor.
IN CONSIDERATION of the foregoing and intending to be legally bound
hereby,all the named beneficiaries to hereby -
A~Waive an audit of an account of the-administration of the
Estate of EMMET McPHERSON by the Orphnans'Court Division of the.,
Court of Common Pleas of Washington County;
B.Declare that they have examined the attached informal
account of the Estate;that they find it to be true and correct in
all particulars;that they accept and approve it with the same force
and effect as if it had been prepared and duly filed with,audited,
adjudicated and confirmed absolutely by the Orphans'Court Division
of the Court of Common Pleas of Washington County;
C.Acknowledge that the Executor has distributed or used the
-2-
CLYDE G.TEMPEST
ATTORNEY AT LAW
223 SECOND STREET
MONONGAHELA.PA.
1!l063
assets of the Estate of EMMET McPHERSON as shown 1n the attached
informal account;
D.Absolutely and irrevocably remise,release,quitclaim and
forever discharge CLIFFORD H.McPHERSON as Executor,his heirs,
executors,administrators and assigns,of and from any and all
actions,reckonings,liabilities,claims and demands relating in any
way to his adm~nistration of the Estate;
K.Agree to indemnify and hold harmless CLIFFORD H.McPHERSON
and his heirs,executors,administrators and assigns,from and
against any and all claims,losses,liabilities and damage which he
may suffer or to which he may be subjected by reason of his
administration of the Estate,and the distribution of the assets
without an account or the approval of the Orphans'Court Division of
the Court of Common Pleas of Washington County,including,but not
limited to,any liability for any federal estate tax,Pennsylvania
Inheritance Tax or any other death taxes,together with interests
and costs incidental thereto,relating in any way to the estate (see
copy of Inheritance Tax Receipt from the Pennsylvania Department of
Revenue attached hereto and made a part hereof);and
F.Declare it to be their intention that this instrument shall
be legally binding upon them nd upon their heirs,executors,
administrators and assigns.
-3-
Agreement
IN WITRKSS WHEREOF,the above named parties have executed
..v\.=.R>~.A---.n .....-K.,('",~\.e'\1CYthl.s W-day of C/(..13.,1988.4 {)V~.f;7 -\r .
this
CLYOE G.TEMPEST
ATTORNEY AT LAW
223 SECONO STREET
MONONGAHELA,PA.
19063
Witness to Signatures -
-4-
ESTATE OF EMMET McPHERSON
)((!~"7I'th~PLd'-L
c ~H.McPherson
KxeCUj\~PL
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
)
)SS:
)
My Commission Expires:
CLYOE G.TEMPEST
ATTORNEY AT LAW
223 SECONO STREET
MONONGAHELA.PA.
115063
Before me,a Notary Public 1n and for said Commonwealth and County,
personally appeared CLIFFORD H.McPHERSON who,being duly sworn according to
law,deposes and says that he 1S one of the heirs of EMMET McPHERSON,
Deceased,and that he has examined the within Settlement of Estate
Administration by Account Stated -Receipt and Release -and the First and
Final Account and believes the same to be true and correct and agrees to
release CLIFFORD H.McPHERSON,Executor of the ESTATE OF EMMET McPHERSON,from
any and all claims or demands on account of said Estate which he may have or
be entitled to.
McPherson
Sworn to and subscribed before me thi~tJ ~y ofSe.pt.1988.
rY/J~~'-~NotaryJo.......P:::lu~b~i'""1:::C~----
.,...".NOTARIJ~c:Al..:ct~A RiCCI.NOTARY PUBLIC~ELA,WASHINGTON COUNTY
MY~.COMMisSI:)~~.~~~RES JUNE 28,'1390
~~Me~ber,P~nnsyl\'ania Ast.ociation of NOWiiiI
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EXHIBIT "B"
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ALLEGIIENY
)
)SS:
)
Before me,a Notary Public in and for said Commonwealth and County,
personally appeared SARA JANE GOODE who,being duly sworn according to law,,
deposes and says that she is one of the heirs of EMMET McPHERSON,Deceased,
and that she has examined the within Settlement of Estate Administration by
Account Stated -Receipt and Release -and the First and Final Account and
believes the same to be true and correct and agrees to release CLIFFORD H.
McPHERSON,Executor of the ESTATE OF EMMET McPHERSON,from any and all claims
or demands on account of said Estate which she may have or be entitled to•
..-?/Sara Jane Goode
Sworn to and subscribed before me this~o~day of ~1988.
CLYDE G.TEMPEST
ATTORNEY AT LAW
223 SECOND STREET
MONONGAHELA.PA.
111063
My Commission Expires:Nota~-:a/-------'
Jeanne L.Pofter.Notary Public
Monongahela.Washington County-..0.Y CO~:.0'::.~ires Sept.28.1992
Member,Pennsylvania Associiition of Notaries
EXHIBIT "A"
NO.63-71-583
.J\ffirtCtuit ®f ,tlixcrutnr ®r ~rtministratn~
....•f •
~ttttr of Jettttl3l;!hJttttil1 l 55.
<!IOUttttJ of ~l1l3qitt9tOtt \
Personally before me,the undersigned authority,a .~'?~~.r:~.~~.~C?in and for said
County and State,appeared ~.1,~~f9,r:q.I;i.•.Nc;::P:P~r:99P-,who,being duly
sworn according to law,deposes and says that·he is the executor~of the estate of
...Eu1ln.~t.~cP.be!s.Qn,'.:"deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of Ertrrn~:t..f1<;rh~l;'$9A,,,
deceased,except real estate outside of the Commonwealth of Pennsylvania;that the figures opposite each item of
real arid personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value
ofsaid items as ofthe date ofthe decedents death,based upon ajust appraisement 6(each item made by the above
named Executor.~..
p...ed .~~~~..~~:~~~~~i:h ....:,.!.X.~kvI?!.'In ~e4~:,:".
GlOAIAR Ci;";lZ;r':E~ecuto~
MONONGAHELA.,'~.INGfONCOUN'".,Clifford H~'McPherson
MYCOMMISSI ~EXPIRE~Jl,JNE ::'c,1300 ADDITIONAL INSTRUCTIONS··.'
MIMber.PeI.~nia~&ttfOlaMWst be filed within three months after ·appO,intment of personal representative.
...:2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
...3...File original and one copy of Inventory;original and one copy of Inheritance Tax Return
<~..'i in~~udingone copy of will and one copy of Federal Est.ate Tax Return.,ifapplicable.
~tt\Jetttorl;!I1tt()!'-pprl1il3emettt ofthe goods and challe/s.rights and credits which
were of E.mmet.Mi:;?h~1;'$on late of f1c;'tlPngq.ll~Jqt..
Washington County,Po..taken and made in the conformity with the ahove ajJidavit.
REAL ESTATE -
PARCEL NO.1 -ALL that parcel of land situate in the Third
Ward of the City of Monongahela,Washington County,Pennsyl-
vania,known as Lot No.76 in the Harrison Place Plan (Plan
Book Volume 4,Page 152),upon which there is erected a two-
story brick house and integral garage.
1971 Tax Assessed Value for County was $1,345 (30%of Market
Market Value).(See copy of Annual Assessment -Washington
.County).Deed Reference -Deed Book Volume 617,Page 407.
PARCEL NO.2 -ALL those two parcels of land situate in the
Third Ware of the City of Monongahela,Washington County,Penn-
sylvania,known as Lots Nos •.24 and 25 in the Mark Hilton and
Joseph Bright Sub-Division,and upon which there is erected a
two-story frame house,garage and shed.
1971 Tax Assessed Value for County was $2,680 (30%of Market
Value).(See copy of Annual Assessment -Washington County.)
Deed References -Deed Book Volume 348,Page 296,and Deed Book
Volume 424,Page 497.
PARCEL NO.3 -Vacant lot situate in Second Ward of the City of
Monongahela,Washington County,Pennsylvania,being Lot No.123
in the Corrin Plan of Lots (Plan Book Volume 5,Page 190).
1971 Tax Assessed Value for County was $70 (30%of Market·
Value).See copy of attached Annual Assessment -Washington
County.Deed Reference -Deed Book Volume 527,Page 301.
TOTAL VALUE OF ESTATE
DOLLARS
4,035
8,040
210 .
$12 285
CENTS
00
00
00
00
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF EMMET McPHERSON,
DECEASED
)
)
)
)
)
No.63-71-583
FIRST AND FINAL ACCOUNT OF CLIFFORD H.McPHERSON,
EXECUTOR OF THE ESTATE OF EMMET McPHERSON,DECEASED
Date of Death:May 27,1971
PRINCIPAL REALTY
RECEIPTS
To Amount of Inventory and Apprasement Filed
Add -
Inventory Value
Sale Price -September 16,1987
Difference
TOTAL PRINCIPAL REALTY -RECEIPTS
$12,185.00
37,000.00
$12,285.00
24,715.00
$37,000.00
CLYDE G.TEMPEST
ATTORNEY AT LAW
223 SECOND STREET
MONONGAHELA.PA.
1!5063
DISBURSEMENTS
To Principal Principal Personalty to '
Pay Estate Bills and for Distribution
BALANCE PRINCIPAL REALTY
37,000.00
-0-
,.
PRINCIPAL PERSONALTY
RECEIPTS
From Principal Realty -Disbursements
DISBURSEMENTS
Preferred Debts -
$37,000.00
1.Bebout and Yohe Funeral Home -
Funeral Expenses
Total Preferred Debts
Administrative Costs
1.Clyde G.Tempest -
a)Real Estate Closing
Fees,Estate Fees,
Consultations,Tele-
phone Calls,Corre-
spondence 1971 -9/87
b)Preparing Settlement of
Estate Administration by
Account stated
2.Probate Fees -
Guy Rogers -Probate
Russell Marin,Register
Filing Inventory
Filing Agreement
Advertising Fees
$1,747.00
$2,500.00
250.00 2,750.00
$25.00
30.00
5.00
15.00
28.00 103.00
$1,747.00
Total Administrative Costs
,Miscellaneous Expenses -
2,853.00
CLYDE G.TEMPEST
ATTORNEY AT LAW
223 SECOND STREET
MONONGAHELA.PA.
111063
1.Hofmeister Construction -
Repairs -
a)Sixth Street Real
Estate $2,710.00
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b)Lincoln Street Real
Estate 2,900.00 5,610.00
2.Charles Chattaway -Real Estate
Insurance,etc.
3.Washington County Tax Claim
Bureau -Deliquent Taxes
410.00
2,042.56
$
4.Helen Marie Doty -
City Taxes
School Taxes
City -Delinquent
5.John C.Yoney,Treasurer
County Taxes
Total Administrative Costs
TOTAL DISBURSEMENTS
BALANCE PRINCIPAL PERSONALTY
627.44
616.64
__-=-81::"':';,...:4~6 1,325•54
140.49
9,528.59
14,128.59
$22,871.41
RECAPITULATION
PRINCIPAL REALTY -RECEIPTS
INCREASE FROM SALE
DISBURSEMENTS TO
PRINCIPAL PERSONALTY
$12,285.00
24,715.00 $37,000.00
37,000.00
BALANCE PRINCIPAL REALTY -0-
PRINCIPAL PERSONALTY -RECEIPTS
DISBURSEMENTS
Preferred
Administrative
Miscellaneous
$37,000.00
$1,747.00
2,853.00
9,528.59 14,128.59
CL.YOE G.TEMPEST
ATTORNEY AT LAW
223 SECOND STREET
MONONGAHELA.PA.
I!1063
BALANCE PRINCIPAL PERSONALTY
BALANCE FOR DISTRIBUTION
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$22,871.41
$22,871.41
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
)
)SS:
)
Before me,the undersigned authority,a Notary Public in and for
said Commowealth and County,personally appeared CLIFFORD H.McPHERSON,
Executor of the Estate of EMHET McPHERSON,who,being duly sworn according to
law,deposes and says that the facts set forth in the foregoing Settlement of
Estate Administration by Account Stated -Receipt and Release are true and
correct to the best of his knowledge,information and belief.
K ~H~Hc~~
Executor
SWORN to and subscribed before me tbiS~~Y Of~.1988._
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Notary~ub1:C
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CLYDE G.TEMPEST
ATTORNEY AT LAW
223 SECOND STREET
MONONGAHELA.PA.
115063
My Commiss ion Expires:,.:GtOA ~OTAF1I..i..~f~.,~';'"~AICCI NOTARY P~.....~, ,uaUC
,i,I.4Y~ss~~WASHINGTON COUNTy...,.A~EXPIRES JUN"~,',.'~"*e;~'.--I <:cS,f~
,ennsylvJni~As.'«ia~'"iNotai:""f:"!~
,'f
/CLYDE G.TEMPEST
ATTORNEY AT LAW
SECOND AND CHESS STREETS
MONONGAHELA.PENNA.15063·2398
41 2/258-3030
October 21,1988
Kathleen Flynn Reda,Register of wills
Washington County Court House
~ashington,Pennsylvania 15301
Re:Estate of Emmet McPherson,Deceased
No.63-71-583
Dear Ms.Reda:
I am enclosing herewith a Settlement of Estate
Aministration by Account Stated -Receipt and Release for the above
captioned Estate,together with my check in the sum of $6.00 which
represents the filing fee therefor.
Your consideration in this matter will be appreciated.
jp
Enclosures
...
RC C-43 (4-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARiMENTOF REVENUE
'.HARRISBURG
Aug.2,197!
~3-7'/-S7T,3'
J
lITlE
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S.4th Street
Harrisburg,Pennsylvania
,Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING tvestemPenna!Nat'l Bank
FINANCIAL INSTITUTION'__~--:--_
ADDRESS Fourth &Main St",Monongahela,?a.;1.5063
ACCOUNT NO.OF JOINT,..., ,TRUST OR INVESTMENT DEPOSIT Savings account #004 002789 8
NA_MESON ACCOUNTDmnet McPherson or Clifford Act McPherson or Sara Jane Goode;,ORINVESTMENT ."
,DECEASED JOINT DEPOSITOREminet t~cPherson k
TRUSTEE OR INVESTOR '3
~~g~E6aNTY 629 Lin~oln St~,Monongahela,Pa.Washington County
DATE-QF DEATH __5_~_27_-_71__~~_
SURVIVING DEPOSITOR,CliffOrd A~McPherson or'Sara Jane"GOodeBENE~lCIARY OR INVESTOR ~.:.___~__.:.___
~l,~.:)};~(,../.:ADDRESS --:-_
..:i'\'j'J}.
RELATIONSHIP TO DECEDENT Clifford A.McPherson ..soni Sara Jane Goode-dal1ghter
DATE DEPOSIT OR INVESTt1f..tnI66WASESTABLISHED.........--.;...__
BALANCE,INCLUDING INTE~E~~5 12
DUE;AT,DATE OF DEATH $_..:..J__.---'-~--------
q !~;(.;1/1 '!{)-"/;)-=r(p /3 'I,7 I../Cj:"'.~70 i....~9J I.7/-..j-0-,PlJ
5'ja >(<'Ift)!J~yo:::r;l,fa
RCC-134 (\-69)
...COM/;&NWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
.aUREA-U OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
F.
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
.--
AMENDED ASSESSMENT
.$----------
Date:A\1g\lstU.1971
\
County WASHIt-lGU .
County File No.,,:3<7-/71-i
Bureau File No.to 3 -2/-623
___2.~_
629 I.1ncal»at..;
Monongahela,Pa,
o If you pay the above amount within three (3)months
of the date 'of death of the decedent,or on or
before August 17,19 71 you may deduct a
discount of 5%of the amount of tax due,or
TO:--Clitto1!d A.McPbereOll'.i
The property on which tax is hereby assessed consists of:.Itt.Western penna.Rational B4mk
ot MOnongahelA;PeMq1Wnia.In.the namAS of Cliffo",,A.McPherson or BaraJ8z1e
We have teceived hotice th6t,~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
on Kg 27,1971 19....n,you came into ownership of certain property throug
_transter h'om;Emmet KcPherson
Under the Inheritonc~and E~ta·t;T-;x.Laws of the Commonwe~lth~~~;ylvania such transfers ;;'t-;x~ble
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
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......Goode."·Opene·4i~S"'.-66.Balancnr as""of"-dAte"()'f~eatht $2,795.12 .~...,
:V~'-appraised'by the Commonwealth,as of the date of death,at $2,79'.12
.1/3 %of this amount is taxable at the rate of ~6 .%
'~':".'ORIGINAL ASSESSMENT.~;~>'.'DATE OF ASSESSME~T\j\~:~~;,'TAXABLE AMOUNT $931.71
;~t·['LESS:ALLOWED DEBTS
'f~:'~·.NET TAXABLE AMOUNT
\.'AMOUNT OF TAX DUE
t·
o This tax became delinquent,fifteen·(lS).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 • -II I"
. ' .I
,\j ".
*If'the .tax is not paid·by the above date-ad'diti~na'l ..
interest is due at the rate .of 6%.per annum unti I .
paid
TOTAL AMOUNT DUE $
63.10
. I
$=================
APPRAISED BY:...:.--_
(Inheritance Tax Appraiser)
ASSESSED BY:_
'(Agent for'the'Commonwealth)
INSTRUCTiONS TO TAXPAYERS
Make checks or money orders payable to:
{JrL«J 0.5 /0
C/-36-7/
~4J ~/JS~fT
To insure proper credit to your account
this Official Notice must accompany
'your payment.Mail or bring it to:
.~~,.I.··.·\~
',THAGEl'fl .\,.-COURT HO.;~,.;.
WASHINGTON•.PENNA.lb301
,
"..If you have already paid this tax to an executor,administrator,attorney or other personal representative of tbe "•.
decedent for forwarding;to the Commonwealth,list below the date paid,name and addressof.,the person to ~om :
you made payment,their official title"and the amount.'...-.
Name and'Address of Payee ,Official Title'
•"4 •
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 deducti<>ns 'against the gross value of the property in tbe computation of tax due.If any
such expenditures meet all of the three following tes,ts,it 'is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Regi.ster.of Wills will examine 'the debts claimed and'allow
those which he deterr:nines 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 regally 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
decedent or any other transferee.
SCHEDULE OF DEBTS
Date ,Paid Name of Payee Description of Obligation Amount Paid
,
TOTAL $
(attach separate shee.t if requ ired)
COMMONWEALTH OF PENNSYLVANIA)
SS:
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 r~sponsible and which I did payout of the property he~ein taxed.I further certify,that to the
best of my kn:,~ledge and belief,these same debts will not be claimed by any other perSOll,for inheritance
tax purposes::"'!1!!"
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__.
Signature of Taxpayer
1a:Il'"
REPORT OF REGISTER OF WILLS
I,the undersigned,duly elected R'egister'of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $"
Date of Approva I:"'--_
Register of Wills
...
Form RCC-2
DEPARTMENT OF REVENUE.-..
BUR.EAU OF COUNTY COLLECTIONS
•'HARRISBURG.PENNA..17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INH,ERITA,NCE TAX
APPRAISEMENT
.DATE ..n9,~~,~m.Q~r.n,l"n ;J.,.9.71n,n.n n ,
NTY WASHINGTONcou.nn.n..n.......n.....nnn....nnn...._nnnn.....nn'n..'.."n.n..nnnn.nnn
FILE NO..nn63~71::::5.83Lnn ..."n...nnn.....n_'n.n.n..nnnnn.
Whereas,.uu ,\.~l:,~~.~,~~:.~uu~~~~.9.,~u.uu.u uuuu..u u.u u u.u.uu late of uuuuu..J1QNQNGAHELA u uuuuuu.u..u u u
in the County of u,u.,uuuuuu.WA$..HJ.NGTQN.u..uuuu.uuuuuu.u.uu.uuuuuuuuuuu..u'u,u,u:uuu.:Commonwealth of Pennsylvania,having died on
the ..,..u..u..u.uu..~7.t.huuu,...uuu.uuu....,u...u..uu...uuu.uuuu.day of ..,uu.uuu~,!.uuuuu __uu~u..uuu..uu..uuuuuuuuu 19.uu7.1,seized and possessed of an estate
,..
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,uuuuu.uuu.f.M.N.Q~uu~u..uu...,uuu.uuuu...uu..u...uu......uuuu..:'u....uuuu.,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 esta~e,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 AppraisementDescriptionofAssetValuesMadeforInharltance
Tax Purpol8s
Jt.Western Penna.National Bank of Monon~ahela•Pennsvlvania In $2,795 P2
. I
Janethenamesof'Glifford A,•.McPherson or Sara Goode.Opened~
5-4-66.Balance as of date of death.$2~795.J2
-
I,,
I
-,.;r-•
J .
•6
<:>~~
H ,IHI..~
"
,
Having been duly sworn according to law,I do hereby certify at the above appraisement is made in con-
formity with law on this uu..uuu.u.u...uu..../.AA:;;....uuu.uu.day of u,u".::::::::::::.:::::::·uu...:u..uuuu.:uuu:...'::.:~.·.·.·~~tL.::·.::·.::·.::::·~~
d ~-.................................................w~Penna.
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
;-c,.--ccEMME'1I\.McPHERSON
Deceased..
Late of
MONONGAHELA
Date of Death,~y ?7..t ~97:J": .
Appraisemeilt Docket Vol.,J..f3.:-..
Page,1..7~4 No ~?'::':7..!~??.?..
Filed in Register's Office,19 .
.Amcunl of tax due,$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appraisement,
Appeal f1'om Appraisement,..
Entered and charged,..
.:'
!
,"I•
;
..~i)
"
5eo EX +(2 ·811
COMMONWEALTH OF PENNSYlVANIADEPARTMENTOFREVENUEPOSTOFFICEBOX8327
HARRISBURG,PA 17105·8327
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
FILE NUMBER
63-71-583
COUNTY CODE YEAR NUMBER
i'/
Remainder Return
(for dates of death prior to 12.13·82)
Federal Estate Tax
Return Required
Total Number of Safe Deposit Boxes
03.
05.
_8.
DEC.EDENT'S COMPLETE ADDRESS
629 Linc~ln Street
Monongahela,PA i5063
Counly Washin ton
::::- 1
223 Second Street }...l~Ir"r,"Monongahela,PA 1~06J,:
DATE OF BIRTH
o 2.Supplemental Return
5/27/71 10/5/1883
DATE OF DEATH
258-3030
Clyde G.Tempest,Esq.
197-28-7814
o 4.limited Estate
[X]1.Original Return
NAME ' ,'COMPLETE MAILING ADDRESS .
o 40.Future Interest Compromise
(for dates of death after 12-12-82)
[]6.Decedent Died Testate D.7.Decedent Maintained a living Trust
(Attach copy of WillI (Attach copy of Trust)
ALL COR~ESPQNDENCE AND CONFIDENTIAL TA,X INFORMATION SHOULD BE DIRECTEDJQ:
SOCIAL SECURITY NUM8ER
DECEDENT'S NAME (LAST,FIRST,AND MIDDLE INITIAL)
McPHERSON,Emmet
TELEPHONE NUMBER
.-zwowUwo
'1-liZ...w
"0Xz00JQ.
-0-
13,913.59
(8)----=::1:.=.2.!..:,2::.;8~5:..:..~OO:::....-_
.!
,)
12,285.00 -
.-
c):0 r-r-g u>
1.Real Estate (Schedule A)(1)_--=..!::....1.~:!..!..~_
2.Stocks and Bonds (Schedule B)(2)_
3.Closely Held Stock/Partnership Interest (Schedule C)(3)_
4,Mortgages and Notes Receivable (Schedule D)(4)_
5.Cash,Bank Deposits &Miscellaneous Personal Property(5)_
(Schedule E)
6.Jointly Owned Property (Schedule F)(6)_
7.Transfers (Schedule G)(Schedule l)(7)_
8.Total Gross Assets (total lines 1-7)
9.Funeral Expenses,Administrative Costs,Miscellaneous
Expenses (Schedule H)
10.Debts,Mortgage liabilities,liens (Schedule I)
11.Total Deductions (total lines 9 &10)
12.Net Value of Estate (line 8 minus line 11)
13.Charitable and Governmental Bequests (Schedule J)
14.Net Value Subject to Tax (line 12 minus line 13)
zo;::
<{.....
::l.-
0-
<{
UwIX
Check here if you are requesting a refund of your overpayment.
zo.-<{.-::l
Q.
~ou
><<{....
15.AlJlount of line 14 taxable at 6%rate
(Include values from Schedule K or Schedule M.)
16.Amount of line 14 taxable at 15%rate
(Include values from Schedule K or Schedule M.)
17.Principal tax due (Add tax from line 15 and from line 16.)
18.Credits Prior Payments Discount
+
19.If line 18 is greater than line 17,enter the difference on line 19.This is the OVERPAYMENT.aD
20.If line 17 is greater than line 18,enter the difference on ~ine 20.This is the TAX DUE.
A.Enter the interest on the balance due on line 20A.
B.Enter the total of line 20 and 20A on line 20B.This is the BALANCE DUE.
Make Check Payable to:R.egister of Wills,Agent (
-0-
(18)_
(19)_
(20)-...:;..0_-_
(20A)_
(20B)_
E 0 HER HA~REPRESEN'IVE AD[;S ~,~Second"Street
.~_~~_~..~...o~~~2.e}_a,_~~_.15~~~_,._.,__
DATE
4/18/88
REV·\502 EX +(12·851 .9;;It.~~
COMMONW'EAlTH Of PENNSYlVANIA
INHERITANCE TAX RETURNRESIDENTDECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
McPHERSON,Emmet 63-71-583
(Property jointly-owned with Right of Survivorship must be disclosed on Schedule F)All real estate should be reported at fair market value
which is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled
to buy or sell,both having reasonable knowledge of the relevant facts.
ITEMNUMBER DESCRIPTION VALUE AT DATE
Of DEATH
1.PARCEL NO.1 -ALL that parcel of land situate in the
Third Ward of the City of Monongahela,Washington County,
Pennsylvania,known as Lot No.76,in the Harrison Place
Plan (P.B.Vol.4,Page 152),upon which there is erected
a two-story brick house and integral garage.
1971 Tax Assessed Value for County was $1.345 (30%of Market
Value).(See copy of Annual Assessment -Washington County)
(Deed Reference -D.B.Vol.617,Page 407).4,035.00
2.PARCEL NO.2 -ALL those two parcels of land situate in the
Third Ward of the City of Monongahela,Washington County,
Pennsylvania,known as Lots Nos.24 and 25 in the Mark Hilton
and Joseph Bright Sub-Division,and upon which there is
erected a two-story frame house,garage and shed.
1971 Tax Assessed Value for County was $2,680 (30%of Market
Value).(See copy of Annual Assessment -Washington County).
Deed References -D.B.Vol.348,Page 296,and D.B.Vol.424,
Page 497.8,040.00
3.Vacant lot situate in Second Ward of the City of Monongahela,
Washington County,Pennsylvania,being Lot No.123 in the
Corrin Plan of Lots (P.B.Vol.5,Page 190)~
1971 Tax Assessed Value for County was $70.00 (30%of
Market Value).See copy of attached Annual Assessment -
Washignton County.Deed Reference D.B.Vol.527,Page
301.210.00
Total Value of Real Estate
as determined for 1971 $12,285.00
•
-_.._----'---------------:----------\-----
$TOTAL (Also enter on line 1,Recapitulation)~_":"':":::'=-L::'--_
(If more spoce ;s nef!ded,insert additional sheets of some size.)
•
REV.I;II EA.18·80)
~.
.I~'.~"("}l\··....:~1I~
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McPHERSON,Emmet
ITEM
NUMBER
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
DESCRIPTION
Please Print or Type
FILE NUMBER
63-71-583
AMOUNT
A.
1.
B.
Funeral Expenses:
Bebout and Yohe Funeral Home
Administrative Costs:
$1,747.00
1.
2.
Personal Representative Commissions
Social Security Number of Personal Representative:_
Year Commissions paid _
Attorney fees Clyde G.Tempest,Attorney at Law
223 Second Street,Monongahela,PA 15063 2,500.00
3.family Exemption
Claimant None Relationship
Address of Claimant at decedent's death
Street Address _
City ______________State Zip Code _
Probate fees Guy Rogers,Probate Will $25.00 -Russell Marino,
Probate Fees $20.50,Audit Fees .$55.00,Advertising Fees $28.00
Additional $9.50
Miscellaneous Expenses:
Hofmeister Construction -Repair to real·Estate to prepare for
sale -Sixth Street Property
Hofmeister Construction -Repair to Real Estate-to prepare for
sale -Lincoln Street,new roof and porch repair
Charles Chattaway -Real Estate Insurance,Fire Policy
Washington County Tax Claim Bureau -Delinquent Taxes
Helen Marie Doty,Treasurer:
4.
C.
1.
2.
3.
4.
5.
6.
City Taxes
School Taxes
City -Delinquent
John C.Yoney,County Treasurer -County Taxes
627.44
616.64
81.46
138.00
2,710.00
2,900.00
410.00
2,042.56
1,325.54
140.49
TOTAL (Also enter on line 9,Recapitulation)
(If more space is needed,insert additional sheets of same size)
S 13,913.59
COMMONWEALTHOf P£NNSYLVANIA
INHERITANCI TAX IITUIIN
IIISIDINT DECIDENT
'..
REV.1513 EX.12.871 .C}:~~~SCHED'ULE J
BENEFICIARIES
ESTATE OF
McPHERSON,Emmet
FILE NUMBER
63-71-583
ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR
NUMBER SHARE OF ESTATE
A.Taxable Bequests:
1.Clifford H.McPherson son one-half .
215 N.Tenth St.
Connellsville,PA 15425
2.Sara Jane Goode daughter one-half
2000 Calistoga Place
Pittsburgh,PA 15221
ITEM
NUMBER NAME AND ADDRESS OF BENEFICIARY AMOUNT OR
SHARE OF E$TATE
B.Charitable and Governmental Bequests:
1.
•
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13,Recapitulation)S
(If more spac.is needed,insert additional .he.t.of .am.size)
,
"
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LOT NO 5-53xlOO 320••••••••••••••••••••••••••••••••••••~••••••••••••••••••••••••••••••••~•••••••••*••••••••••••••••••••••••••••••••••••
2 STY BR HS .._INT GAR 1,315
LOT NnT 76 030
••••••••••••••••••••••••••••••••••••I¥-".
2 STY FR HSF.2'2"5
LOT 9 _155....................................~;..........•....................................
TRANSFER OF REAL ESTATE
'320
2,100
3,890
2,"00
TOTAL .t.$SUSlD
VA-lUA-nONDESCRIPTION
""-18-16
DBO~lR0300
""-19-8
OBl05106"3
""-19-9
OB1n5106"3
"'''-16-17
OBOR150201 DB081 5020"
""-H-ccOBO~170"07
q1
15063
15063
15063
NAME AND ADDRESS
MEANEY,CHARLES &SARAH
MCVICKER,RICHARD W &BETTY R
FrR~T FFO S &L ASSN
POBOX 369.
MONFSSEN,PA 1506~
MCVJCKER,HAMILTON &MARGAREr M
708 SHERIDAN ST
110NONGAHELA,PA
I1CVICKER,RICHARD W &BETTY R
FIRST·FFO S &L ASSN
POBOX 369
110NESSEN,PA 15062
R 0 1 Bnx 197
110NnNGAHELA,PA
629 LINCOLN ST
110NONGAHELA,PA
2 ST FR HSE_INT GAR_3,650
GAR LnT 6 2"0
••••••••••••••••••••••••••••••••••••tf 4 40liL..
2 STY FRAME HSE 1,860
LOT 13 240"".
00560000 1\I1EIClHEN,.JAMES B 01;HELEN M ",'+lis
."-;>2-"1
:«;"'
•
TRANSFER OF REAl ESTATE
......................................
~
'070
075,
1,860
..............................................
TOTAI.ASSESSEO
VAlUAnoNDESCRIPTION
~3-21-71
PB052703Dl
STY FR HSE 065
OT 122 010
/2 INT .000••••••••••••••••••••••••••••••••
~3-15-13PB067701~6
3-21-68
PB07010212
113-21-68
bBl05106H
15063
151125
15331
NAME AND ADDRESS
MCPHERSON,EMMETT
629 LINCOLN ST
"::IQNGAIo4ELA,PA
R HSE 1,680
OT '180 I I
••••••••••••••••••••••••••••••••••••~••••••••••••••••••••••••••••••••"•••••••••10•••••••••••••••••••••.
215 N TENTH 6T
CONNELLSVILLE,PA
MCPHERSON"CLIFFORD 104 &~ANE
STY FR HSE 065
OT 122 010
/2 INT 000 I I~........•.............•......•....•~...........................•....~......•..~•.........................•........
MCPHERSON,CHARLES F &MARGARET ANN
FOSTER X CHARLES MCPHERSON
619 010410 6T
MONONGAHELA,PA 15063
FOSTER ,MARGARET ANN FOSTER
BOX 1B9
ELLSWORTH,PA
i ~.
~..,,.l111 ~ANNUAL ASSESSMENT -WASHINGTON COUNTY
J....,NUMBER i I \ \
,--
1·r..·••••••i"tlO'<!21 000
!,
~fom750
:l
i~\I't·....····
'\"t!20000
'."\
.::::;,;=:":":;:B,WILFREO &DOROTHY ---1,285
......................................
,.'~':"f~i~>;'"'~
,
CLYDE G.TEMPEST
ATTORNEY AT LAW
SECOND AND CHESS STREETS
MONONGAHELA.PENNA,15063·2398
4121258·3030
November 16,1987
Washington County Tax Claim Bureau
Washington,Pennsylvania 15301
Attention:Evelyn Black,Director
•
In re:
Dear Ms.Black:
McPherson,Emme,tt (Estate)
Monongahela,Thir~Ward Real Estate
tJ 3-13/-
Enclosed you will find our Trustee Check in the amount
of $2,042.65,being payment to the Washington County Tax Claim
Bureau on account of delinquent taxes assessed to Emmett
McPherson as per the tax certificates numbered 3817,3818 and
3819.'
It is respectfully requested that you send a receipt
showing these payments to this office in the enclosed self-
addressed stamped envelope.
Your consideration in this matter has been greatly appreci-
ated.
'.'.'
1l'~1430
1193
'"
e=w'ifil'l\\h;;.-me_'"......ii-;(1'lW?iMPm';.;.;-··OOW09l?l.\'i~-...~=:="......._.....~iIIIlIIillll::;i~__;;;,w,;:..._Iiii:i;iW7.ll_IIilliOi~!IIIIIlIlllllliii....-_....iaII_1ICiii;:i:iIIII.....iO:iil
CLYDE G.TEMPEST
ATTORNEY AT LAW
TRUSTEE ACCOUNT
SECOND AND CHESS STREETS
PH.412-258-3030
MONONGAHELA,PA 15063
r 114 MONONGAHELA OFFICE
,V PITT:o~~~A~~A.~E~~~~V~"~~~JANK/·,\llmett McPherson EstateIII'I'l.inl W:.trd Hei.ll Estate _
f\1c'1I0riq;,III ,-/n
II .-;."." -••~
:...
laim inr~fu!·:..'.'6fs '"'?k .
)-;.S ~.~1.1y
IVI ".~1 s:S<;'..
~.··~·O·'i'2,,,bb iaz:=r.-- Ib~'-'1981.8,.~
~$)..lien t~es OIl record
"to azld.includino::-the.Q .
::>-0007-00
mpAtt
St.
3rd w.
1480
gar 5950
~
6th
cay of.V_C_1:i_._.l~'1-o...(-------_---_
See Attached Statement
for·1986 Taxes.'
V~ry truly yours 1
Tax Ce~iZicate #3817------
-.
TO TNrlOH n r1AY CONCEP.N:
AlANK A.MAS~FlA.Cl'tAIFl~AN
'<1mO pmCSXf.':R.
~WAACM.PAloUSO
C:::lUNT'f CCMMlSSlCN~
This is to cert~7 that there (arel:-ue-l~~)..lie!l t~es OIl record-
in the ~iash.i.:lgton County T~{Cla.i::l Eureau,up to a:ad including the
year and./or .years of _...;1~9_8_6~__1:;a;+4~0_-0~1..5"'-;;.lQ"'-lQo'.:-:;,\Q""?":-;.J"O..QJ.l,O"",,7-=':'~o~OI.o-_
AGADTST PROFERTY ASSESSEP TO :__~M.lI:.c~Ph~e:il.ir....s~o~p~.~F}n~m~A~t"""t _
215 N.lOth St.
Connel1§yj 1)A,Pa J 51,2»
SIroA..~.J:N,__~M_o_n_o_n..;;g;..a_h_e_l_a__3_r_d_W__•_
AJ.'1D ASSESSED .!\S L_o_ts_2....4_-_2_5 1_4...8...0 _
Rse 2 sty &gar 59$0
DB 0424/0497
".....
See Attached Statement
.for·1986 Taxes •.
~
Dated at Wasb..ington,E'sIlIl.Sylvania t1l1s__6_t _h _
Cay of Oct.1987
Vf:r"J tr..w.y yours,
I /~
Tax Ce:"'ti.i'icate ~3817,,-------
1
F""ANK R.MAS~$lA.QfAI$lM-'N
'<IlmlO P~CSi<Y.JEt
:,oWA$lC M.PAl.J,jSO
COUNTY CCMMlSSlCNSS
;m~tDn.~tnttS~lttania
-e>9
TO YrrlOM n r1AY COlTCEP.N:
Ti",,·.
This is to certify that there (are!ar-e·:~*·r lie:c."taxes c:c.record
in the ~·lasb.i:lgton Cotmty Ta.:t Clai!!l Bureau.,up to and.0 including the
year and.!or years o:f _.......1_9_8_6__...4~3IloO;O_-_O~2....1_-.w.0.w.Q_-Qw.J....-....O"""'OJ.jJI.I.6..-_0~O,--_
AGADTST PROFERTY ASSESSED TO :M..c...P...h.6wr...s...ow.p..,.....Emww......,.e....t t _
215 N.10 th S t
ConnellsyjJJe,ea J5'!2~
SIWAXED .IN ~_1o"""ni6lQ"""pGC aiWobioliiA...J.,Qa~?.....nw.d_wa.-_-----_--
Al.'1D ASSESSZO .tLS.;:;;:,Lo:.:.tl'.·12o,.j31.o.o-.....,.;3~'1et:_---
DB 0527-0301
"....:
Da-ted at TN'ashington,PemlSylvania th1S__6_th_~_
ci.s.y Of O_c_t_._1_9_87~---------
See Attached Statement
for 1986/1985 taxes ·V~ry ~~y yours,
WA5EDTGTON COUNTY T.AX CLAn1 EtJP&\JJ
Tax Cer-t1Zicate #__3~_1_9 _
~~~--------------------------,
R.MAS~RA.CHAIRMAN
I Psr;:lCSl<Y.JR.
IOM.PALoUSC
;oUN'N CCMMISSlCN~
~~tm1.~tnnsllhrania
-e;>9
Evelyn Black
D1:ector
rm~~mr
.-
rOC.1j S'1987
.'..I ",,This is to certi.fy that 'there (are/~:-~Q~~,lle!l ta:tes OIl record.-
the ~'lasb..i:lgton COu:1ty Ta."t Cl~;?Eureau,up to and.includ.i.ng the
!or and/or years of 1986 440-014-00-01-0016-00
.DTST PROPERTY ASSESSED TO :M_cP_h_e_r_s_o_n_,_E_nml_'_e_t_t_E_s_t_o _
215 No lOth St.,.
Connellsville,Pao 15425
~ATED ,IN,M_o_n_o_n_g_a_h_e_l_a_3_r_d_W_o _
Bldgs &lor improv
DB 0617-0407
Dated at W'ashi:a.gtcn,Pezmsylvania this__6_t_h -
Oct.1987~of--------------------------------
V~ry t.-~y yours,
WASHnTCTON COUNTY T.U CUn1 BtJ'"REAU
:Cert1.ficate £:3818,,-------
V....R KINDO..T.u:AMOUNTOp'T.u:PENALTY INTEREIIT COSTS TOTAL
/q2h COUNTY 7~.s3 7 c.S--(j'/¥~..3 .3t
SCHOOL 4';'0 s-/~I If 2f9 .JO R,2I ~~¢4
CITY dJ.3~33 II ~.,2 ,,,.j,!~7 t./~'7../.J.3ROAD011BORO
CLAIM COaT /tJ -tJ /tJ rl
POIlTING /~7 /67CLAIMCOST
SALENOTICECOIiT .
POSTINa IlALE
NOTICECOIiT
ADVERTISING
COIIT
/9is'COUNTY
}.-~"'/,
SCHOOL /Z~.J -~.J
CITY "ROAD 011 BORO
CLAIM COST
r08TING
CLAIM C08T
SALE
NOTICE COIiT
POSTING SAL.E
NOTICE COST
ADVERTlIIINQ
COST
COUNTY /"\1/
IlCHOOL IJ'//~/-/.I-,.?_.~'VlV
CITY
ROADOR BORO
I
CLAIM C06T
POllTiNG
CLAIM COliT
SALIt
NOTICEC08T
POSTING SALE
NOTICE COST
ADVERTIIIINQ
COIIT
TOTALS j7j&:7~
"ORM NO.1
PLEASE RETURN THIS STATEMENT WITH REMITrANCE
AND STAMPED ADDRESSED ENVELOPE
-'9
MAKE CHECK OR MONEY ORDER PAYABLE TO
WASHINGTON COUNTY TAX CLAIM BUREAU,COURT HOUSE SQUARE,WASHINGTON,PA.
LIENED TAX STATEMENT
WASHINGTON COUNTY TAX CLAIM BUREAU,WASHINGTON,PA.
DI8TRICT lna4JO,uGB beLa ,;/lJP W)JI2D DATE U-a6-1!7
NAME EmmaTf m~P/k/'(.sIJV,~..
DE8C"IPTION:._.-e::.):.Iolo~T_-J.I,-,,=J._3,4..__:--_,...../t.....o..o3~6~1~_
YUR KIND 0"TAX AMOUNT OFTAX PENALTY INTERUT COSTS TOTAL
It!2~COUNTY J.t/It)a.,/4tf I tof /7 I/d,'77 .s-f d///'-3 ?Lqj '.,.l.""~IICHOOL
CITY 4~1/1"~1/,j9 3''r-()t ~~.z,ROAD 011 BORO
CLAIM coaT If)~/tJ -V
POSTING /~7 /~7CLAIMCOIIT
llALE
NOTICE COST
POliTiNG SALE
NOTICECOIiT
ADVERTISING
COIIT
l'lg COUNTY•
IICHOOL --
CITY ~/~It,;s .cJ/)/tJ I~...s-..s-;L,yROADOil1I0RO~
CLAIM COST /0 ~~/tJ ,.."
~OSTING I ,~/?7CLAIMCOliT
IIALE /1)/0 ~NOTICECOliT PO
POllTiNG SALE /()I~/ifJ HNOTICEcoaT
ADVERTISING d./J t>tJ oI-rCOIIT /)0
COUNTY "-~.i"~../~'-I?~
SCHOOL ,
CITY I',"
nOADoII BORO
CLAIM COST
POSTING
CLAIM COIiT
SALE
NOTICE COST
POSTING llALENOTICECOST
ADVERTISINCi
COST
TOTALS ~cfJ 134 .
PLEASE RETURN THIS STATEMENT WITH REMITTAtiCE
AND STAMPED ADDRESSED ENVELOPE
"ORM No.'"'9
MAKE CHECK OR MONEY ORDER PAYABLE TO
,I)!.~SH:NGTON COUNTY TAX CLAIM BUREAU,COURT HOUSE SQUARE,WASHINGTON,PA.
LIENED TAX STATEMENT
YIlAR KINDO,.TAX AMOUNTOFTAX PENALTY INTEREIIT COSTS TOTAL
It)!!COUNTY
IICHOOL
CITY
ROAD 0"BORO
CLAIM COIIT
POSTING
CLAIM COIIT
"ALENOTICE COST
POIITING SALE
NOTICE COST
ADVERTlIJING
COIIT
'}5J 9/t:)
//J ~
/t 7
CITY
ROAD 0"BORO
CLAIM COST
POSTING
CLAIM COST
IIALENOTICE COST
POSTING SALE
NOTICE:COST
ADVERTIIJING
COIIT
COUNTY /
TOTALS
CITY /./
ROADoR BORO
I
CLAIM C06T I
POSTING
CLAIM COST
IIALII
NOTICE:COST
POSTING SALE
NOTICE C06T
ADVERTISING
COliT
,.OR..NO.I
PLEASE RETURN THIS STATEMENT WITH REMITTANCE
AND STAMPED ADDRESSED ENVELOPE
....9
HOFMEISTER CONSTRUCTION
R.D.2 BOX 53,E
MONONGAHELA,PA.15063
Mr.McPherson
Connelsvi lIe,Pa.
th
Re:6 St.bu i I ding
Base price -double coverage
,2 sKyl;ghts C~~)
remove existing overhang,new wood fascia,
alum.fascia,roof,apron,gutter,e~)
downspouts
replace bad sheathing ~~
remove rear porch and haul
point front of bui lding
TotaI
ThanK you,
,Hofmeister C
Oct.24,86
$1,750.00
250.00
50.00
60.00
600.00
N.C.
2,710.00
TOTAL DUE 1,138.08
OR IS REFLECTED AS A "CREDIT"(CR).NO PAYMENT IS REQUIRED)
J
TICE OF INHERITANCE TAX ACN 101ENT,ALLOWANCE OR DISALLOWANCE
TIONS,AND ASSESSMENT OF TAX
DATE 07-25-88
FILE NO.63 71-0583
COUNTY WASHINGTON
,SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
CHECK PAYABLE TO "REGISTER OF WILLS,AGENT".
REMIT PAYMENT TO:
REGISTER OF WILLS
WASHINGTON CO COURT HOUSE
WASHINGTON,PA 15301
I
Amount Remitted
I
R PORTION FOR YOUR RECORDS .....----------------------------------------
CE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
LE NO.63 71-0583 ACN 101 DATE 07-25-88
AS FILED (X )CHANGED -SEE ATTACHED NOTICE
REVERSE
NAL RETURN
(1)12,285.00
(2).00
dule C)(3).00
(4).00
Schedule E)(5).00
(6).00
(7).00
(8)12,285.00
aneous 2,585.00(9)
(1 Q).00
(1 1)2,585.00
(12)9,700.00
Ie J)(13).00
(14)9,700.00
,1i nes 14,15 and/or 16 and 17 wi 11
of ALL returns assessed to date.
(15)9,700.00 X.06=582.00
(16).00 X.15=.00
(17)582.00
\J'UNT (+)AMOUNT PAIDESTH ~'
09-88 TOTAL TAX CREDIT .00
HE BALANCE OF TAX DUE 582.00
INTEREST 556.08LATION
DISCO
INTER
NO
APPRAISEM
OF DEDUC
YOUR ACCOUNT
WILLS.MAKE
~RETAIN LOWE
RECEIPT
NUMBER
PAYMENT
DATE
CUT ALONG THIS LINE
9.Funeral Expenses/Administrative Costs/Miscell
Expenses (Schedule H)
10.Debts/Mortgage Liabilities/Liens (Schedule Il
11.Total Deductions
12.Net Value of Tax Return
13.Charitable/Governmental Bequests (Schedu
14.Net Value of Estate Subject to Tax
NOTE:If an assessment was issued previously
reflect figures that include the total
ASSESSMENT OF TAX:
15.Amount of line 14 taxable at 6%rate
16.Amount of line 14 taxable at 15%rate
17.Principal Tax Due
TAX CREDITS:
INTEREST IS CHARGED FROM 08-28-72 TO 08-
AT THE RATES APPLICABLE AS OUTLINED ON T
REVERSE SIDE OF THIS FORM.**IF PAID AFTER THIS DATE SEE REVERSE FOR CALCU
OF ADDITIONAL INTEREST
(IF BALANCE DUE IS LESS THAN $1
TAX RETURN WAS:( )ACCEPTED
CLYDE G TEMPEST ESg
223 2ND ST
MONONGAHELA PA 15063
APPROVED DEDUCTIONS AND EXEMPTIONS:
REV-1547 EX (12-87)
NOTICE OF INHERITANCE TAX APPRAISEMENT,ALLOWAN
ESTATE OF MCPHERSON EMMET FI
RESERVATION CONCERNING FUTURE INTEREST -SEE
APPRAISED VALUE OF RETURN BASED ON:ORIGI
1.Real Estate (Schedule A)
2.Stocks and Bonds (Schedule B)
3.Closely Held Stock/Partnership Interest (Sche
4.Mortgages/Notes Receivable (Schedule D)
5.Cash/Bank Deposits/Misc.Personal Property (
6.Jointly Owned Property (Schedule F)
7.Transfers (Schedule G)
8.Total Assets
NOTE:TO INSURE PROPER CREDIT TO
PAYMENT TO THE REGISTER OF
ESTATE OF MCPHERSON EMMET
DATE OF DEATH.05-27-71
0''1-/
'~~'
~~EV-1547 EX (12-87)
,jIA
"MONWEALTH OF PENNSYLVANIA.!,EPARTMENT OF REVENUE
;.Q-aUREAU OF INDIVIDUAL TAXES
P.O.BOX Bn7
HARRISBURG,PA 17105-B327
".~:.
,~.,.•.~
I'
Inheritance and Estate Tax Act,Act 255 of 1982 (72 Pa.C.S.To fulfill the requirements of Section 1740 of the
Section 1740>.'
Detach the top portion of this Notice and submit with your payment to the'Register of Wills printed on
reverse side.
--Make check or money order payable to:REGISTER OF WI LLS.AGENT.
All payments received shall first be applied to any interest which may be due,with any remainder applied to the tax.
PAYMENT:
RESERVATION:Estates of decedents dying on or before December 12,1982 --If any future interest in the estate is
transferred in possession or enjoyment to Class B (collateral)beneficiaries 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 Class B !collateral)rate on any such future interest.
PURPOSE OF
NOTICE:
ADMIN-
ISTRATIVE
CORRECTIONS:Factual errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau
of Individual Taxes,AnN:Post Assessment Review Unit,P.O.Box 8327,Harrisburg,PA 17105-8327.
(717)787-6505.
See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent"(REV-1501)for an
explanation of administratively correctable errors.
If any tax due is paid within three (3)calendar months after the decedent's death,a five percent (5%)discount of
.the tax paid is allowed.
Interest is charged beginning with first day of delinquency,or nine (9)months and one (1)day from the date of
death,to'the date of payment.Taxes which became delinquent before January 1,1982 bear interest at the rate of six
(6%)percent per annum calculated at a daily rate of .0001 64.All taxes which became delinquent on and after
January 1,1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue.The applicable interest rates for 1982 through 1988 are:
REFUND (CR):A refund of a tax credit,which was not requested on the Tax Return,may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax"(REV-1313).Applications are available at the Office
of the Register of Wills,any of the 24 Revenue District Offices,or from the Department's 24-hour
Forms Ordering telephone lines in Harrisburg -(717)787-8094,in Philadelphia -(215)351-2065,
or in Pittsburgh -(412)565-3601.
Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of
tax (including discount or interest!as shown on this Notice may object within sixty (60l days of receipt of this
Notice by:
--written protest to the PA Department of Revenue,Board of Appeals,P.O.Box 8480,Harrisburg,PA 17105-8480,OR
--election to have the matter determined at the audit of the account of the personal representative,OR
--appeal to the Orph.ans'Court.
OBJECTIONS:
DISCOUNT:
INTEREST:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20%.000548 1985 13%.000356
1983 16%.000438 1986 10%.000274
1984 11%.000301 1987 9%.000247
--Interest is calculated as follows:1988 11%.000301
INTEREST =BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15)days
beyond the date of the assessment.If payment is made after the interest computation date shown on the Notice,
additional interest must be calculated.'
.,
.~
~
.Frances Kri 11 ·1l'~.~PAGE ~------._-.----,-----'----------------=------..._~TAX EXAMINER:
...~-_.'.-.'j <,.
REV·1470 EX (2-86)'
",.
COM~WEALTHOF PENNSYLVANIA "..{'1-,.
INHERITANCE TAX I0lARTMENTOFREVENUE.'.
'.Rf!AUDF INDIVIDUAL TAXES.'.
'.P,0.BOX 8327 .EXPLANATION OF CHANGES ..~RRISBURG.PA 17105-8327 .
.DECEDENT'S NAME Emmet McPher~on FILE NO.63-71-0583
ACN 101
ITEM
SCHEDULE NO.EXPLANATION..OF CHANGES
H B--2 The claim for attorney fees has been reduced from $2,500.00 to $700.00
-b"gs-e-d-m:r1rs-s-e t s repornd.Information submt'f't:ea<ri:iri1Ot-ind1cafe the
demand for extraordinary services.
H C-l Property is listed as fair market value as of date of death.Repairs and
to 6 1-<te'b"rs-veY~~herefore they are disaIlowea.•
-
-
L
.
.'.
,
-
-,
."...~/
"jAt..~.......~
i
I':·.
I·
I •i·
!'-,
iI,
Ii .i ' "'.,<,,-~-,_....",....
1,-'
';r'-
DATE 08-22-88
FILE NO.63 71-0583
COUNTY WASHINGTON
REV-1607 EX (12-87)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
P.O.BOX B327
HARRISBURG.PA 17105-B327
ESTATE OF MCPHERSON
DATE OF DEATH 05-27-71
EMMET
INHERITANCE TAX
STATEMENT OF ACCOUNT
ACN 101
J
,NOTE:TO INSURE PROPER CREDIT
TO THE ADDRESS SHOWN.
TO YOUR ACCOUNT,SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
CLYDE G TEMPEST ESQ
223 2ND ST
MONONGAHELA PA 15063
REGISTER OF WILLS
WASHINGTON CO COURT HOUSE
WASHINGTON,PA 15301
Amount Remitted
**INHERITANCE TAX STATEMENT OF ACCOUNT **
CUT ALONG THIS LINE ...RETAIN LOWER PORTION FOR YOUR FILES ......------ ---- ---- --- ------ -- ---- -- --- -- --- -- ------- ------ --- ------- ---- ----REV-1607 EX (12-87)
ESTATE OF MCPHERSON .EMMET FILE NO.63 71-0583 ACN 101 DATE 08-22-88
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE.SHOWN
BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE,THE APPLICATION OF ALL PAYMENTS,THE CURRENT BALANCE,AND,
~F APPLICABLE,A PRO~ECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT:07-18-88
PRINCIPAL TAX DUE:.
PAYMENTS (TAX'CREDITS):
582.00
PAYMENT RECEIPT DISCOUNT (+)AMOUNT PAIDDATENUMBERINTEREST(-)
07-26-88 381870 5!:14.74-1,'138.08
//j
TOTAL TAX CREDITS 583.34
BALANCE OF TAX DUE 1.34CR
INTEREST .00
TOTAL DUE 1.34CR
*IF PAID AFTER THIS DATE SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST
(IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIT"(CR),NO PAYMENT IS REQUIRED)
PAYMENT:Detach the top portion.of this Notice and submit with your payment made payable to the name and address printed on
the reverse side.
All payments received shall first be applied to any interest which may be due with any remainder applied to the tax.
REFUND (CR):A refund of a tax credit,which was not requested on the Tax Return,may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax"(REV-1313).Applications are available at the Office
of the Register of Wills,any of the 24 Revenue District Offices.or from the Department's 24-hour
Forms Ordering telephone lines in Harrisburg -(717)787-8094.in Philadelphia -(215)351-2065,
or in Pittsburgh -(412)565-3601.
REPLY
TO:.Questions regarding errors contained on this notice should be addressed to:PA Department of Revenue.Bureau
of Individual Taxes,ATTN:Post Assessment Review Unit,P.O.Box 8327,Harrisburg,PA 17105-8327.
(717)787-6505.
DISCOUNT:If any tax due is paid within three (3)calendar months after the decedent's death,a five percent (5%)discount of
the tax paid is allowed.
INTEREST:Interest is charged beginning with first day of delinquency.or nine (9)months and one (1)day from the date of
death,to the date of payment.Taxes which became delinquent before January 1.1982 bear interest at the rate of .six
(6%)percent per annum calculated at a daily rate of .000164.All taxes which became delinquent on and after
January 1,1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue.The appplicable interest rates for 1982 through 1988 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20%.000548 1985 13%.000356
1983 16%.000438 1986 10%.000274
1984 11%.000301 1987 9%.000247
1988 11%.000301
--Interest is calculated as follows:
INTEREST =BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15)days
beyond the date of the assessment.If payment is made after the interest computation date shown on the Notice.'
additional interest must be calculated.
"
~:';-,~,--1'"_...~:,,:~.~~_,'""_~~-,~-~~-----:;:1~.~~~-3~
/,20 r
RECEIVED FROM:
.Clyde G.Tempest,Esq.
"223 2nd St.'
Monongahela,Pa ..
15063
FOLD HERE
ESTATE INFORMATION:f:l1 FILE NUMBER~,63.,.71,..0583!:tINAME OF DECEDENT (LAST)
~""...nherson.EmmetrliDATEOFPAYME'NT "
Iii T••'••27"1<)88mr~:~;A~6D,~;88
(FIRST)(Mil
i
ACN
ASSESSMENT
CONTROL
NUMBER
101
m AMOUNT
$1,138:~08
','
..
,,
\
FOLD HERE
,/
",)DATE OF DEATH
COUNTY
'~t'lashinf5t.on
RfC";fD BY f""/[c,,n:~'~~",I,'SIGNATURE"'-->--::0=-'..,'</'/4
vi
S8X
--.05",,27 ...71
REMARKS,TO 38/178/4,
SEAL
REGISTER OF WILLS
mTOTAL AMOUNT PAID $1,138.08
t
;;;'--':"-'.;'.._'_',__F._.__'_'_"~_'_,_,..'__~,"---"-",'---'_.__'__'_',_'~,,__,_.,.;,."!.",.~..~..~~..~~.,..............,.e__~-:=i ,..........LII