HomeMy WebLinkAboutOC1971-0587 - ESTATE OF HALL....,•.....•,.
LAST WILL &TESTA~mNT
LuJ~71-587
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I,K.EVA TONER HALL,also known as KATIE EVA TONER
HALL,of the Borough of Charleroi,Washington County,Pennsylvania~
being of sound and disposing mind and memory,do on this,the
26th.day of July,1958,hereby'make,publish and declare the
following to be my last Will and Testament.
1.I hereby r~voke any and all Wills,Testaments and
Codicils by me at any time heretofore made.
2.I nominate my son,HAROLD R.TONER,tobe the
executor of this,my lastvvill and Testament.arId I direct that
he be permitted to serve without bond.
).I direct that my executor aforenamed should promptly
pay,from out of the proceeds of my estate,all of my just debts,
including the costs of administration.
4.I give,devise and bequeath unto RUTH E.HALL,my
step-daughter,all of my undivided interest,as a tenant in co~~on
"
for the property situate at 11)Lincoln Avenue(also known as 112
Prospect Avenue)in the Borough of Charleroi,Washington County,
Pennsylvania,in fee simple forever.
5.I give,devise and bequeath any interest I might
have or hereafter acquire in and to the real estate situate at
No.401 Fallowfield Avenue,Charleroi,Washington County,Pa.,
to my step-daughter,RUTH E.HALL,in fee simple forever.
6.I give,devise and bequeath unto my son,HAROLD R.
TONER,and my daughter,D.JEANNETTE TONER RASERA,in equal shares
all of the right,title and interest in the following properties:
216-18 Fal.lowfield'Avenue,Charleroi
Washi~gton County,Pennsylvania
711 4th.Street,North Charleroi,
Washington County,Pennsylvania
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7.I give,devise and bequeath all of my personal
property of whatsoever kind or description.in equal shares to
my son,HAROLD R.TONER,and my daughter,D.JEANNETTE TONER
RASERA.
In ~itness ~hereof,I have hereunto set my hand
end seal the day and year first above written.
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Personally before me,the undersigned authority,a ~~~~X_..~:c!.~!:-_~~....in and for said
HAROLD R TONER ...---..County and State,appeared ~_ _who,bemg duly
sworn according to law,deposes and says that he is the executor ~1CaxMimstY.a&iKof the es-
tate of JS_~.J~Y~..IQN.~R..HA~h _deceased,that the foregoing schedules constitute a
I t . - t d '.t f th I d Itt f K EVA TONER HALLcompe e mven ory an appralsemen 0 e rea an persona es a e 0 ~_ _..___,
.0 ~deceased,except real estate outside the Commonw~althof Pennsylvania;that the figures opposite
":::each item of real and'personal estate in the foregoing schedules are determined and stated by the
~,.;undersigned to be the fair value of said items as of the date of the decedent's death,based upon a~~just appraisement of each item made by the above nam~cutor Admin~~~.,.J Sworn and subscribed before me this +.v : }~e;(0\>\<A ,
"to _.1 of June 19 71 HAA'O'~.P.R~J:ONE.R ..l':~il~.:":/:.uay .;;................................Executor-~~(
~~f~r·:··..··..···..·~....·......:···K~···JL~..·..·..·..·......····..···..·..I ~.ADDITIONAL INSTRUCTIONS
'1.§1.An inventory must be filed within three months after appointment of personal representative.
,·8 2..A supplemental inventory must be filed within thirty days of discovery of additional assets.
.~3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return..
REFER~NCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
~uurutnry aub i\ppratsrmrut of the goods and..chattels,rights afl.d.crer#ts.which
were of ~.~~VA W.~g F.I~~,late of .th.e.B..or.o.u.gh o£Chaxler.ai .
Washington'County,Pa.,taken and made in conformity with the above-affidavit.
J
14 shares,common stock,CIT~ES SERVICE COMPANY $45~50/
.share
Checking Account,Pgh~Nat'l Bank,Charleroi Of'f'ice
Dividend Check -CITIES SERVICE COMPANY
One half'interest real estate ,Lot 9 ,·Sec..A,Borough
of''Charleroi,'with dwelling house,112 Propsect Ave ..,
Charleroi,Pennsylvania
DOLLARS
637.00
7.70
6000..00
CENTS.
Ldts 425 and 427 Borough or 'Charleroi ,k.n:own"as 216...;218'f'~
Fallowf'ield Avenue,Charleroi,Pennsylvania with dwelling
house.s@ thereon.,5000.00
N..'Charleroi Lot and 'dwellin'g'house,stitiate'at 'Fourth
Street and Peach Alley,N.Charleni,Pennsylvania
Cash on hand
TOTAL
5000.00
·247,50
~'6892.20
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RECEIPT FOR CERTIFIED MAIL-30¢(plus postage)
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POD Form 3800
July 1969 NO INSURANCE COVERAGE PROVIDED-(See other side)
NOT FOR INTERNATIONAL MAIL "GPO:'9690-356-31>
#!.
STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class or airmaill,
CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front!.~r 1.If you want this receipt postmarked,stick the gummed stub on the left portion of the address
side of the article,leaving the receipt attached,and present the article at a post office service
• •window or hand it to your rural carrier.(no extra charge).
'-.2.If you do not want this receipt postmarked,stick the gummed stub on the left portion of
...,the address side.oU~e}r!icle"det~c~'~~·[etal."rthe,.re£eipt,J~nd ,"lail the article.\~-.-
,"3.If you want alreturn receipt,write the certified-mail,number and your name ,and address on(J -,a return receipt card,Form 3811,and attach.it to the back of the article by means of the
•7'gummed ends.tEndorse'fronr"of ~rtii:f RE}URN ~E9EIPT~REQU~STED~
4.,If you want the article delivered only to',the addressee,endorse it on the front DELIVER TO
ADDRESSEE ON~Y:JPlace 'the·same'endorsement jnllinei2'of the return receipt card if that
service is requested.('"..!:5 fVJ ..y '
5.Save this receipt and present it if you make inquiry.
•
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Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WASHINGTON
IAWORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the'
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)
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state of .""."""......p.e.rms Y."~y.~.J?:.~.~.".""""""""""",,.}
!IS:
County of "...W.a.~1:1 i:q.9.:t"9..:9""""""".""".""."."",,•.
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Administrator of the estate of the above-named decedent being duly sworn.depose and say
Decedent dJed ":.."""."""..".....".."J.':.l.:r:\~~~ft.:""""..,,.,,,,.,,"".,,(j.;;;;j........".19"(yr~t-",,.{;;~~~~~aVing a last will,copy of which is hereto attached.J
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o t herN:muet:::i :::r:::r:fs e:\tao:;::::}""":..·4JOlh8..··gw·Ea~"·s~"h ·?·n9.·§·tt.."eo,,"·n~JAq·v'·"eJ~."§qC·.."h"""a"·..·r"""l""·e""·r..""o""·~"",·,,·_·,,·p.
hom all correspondence should be._.._.....~."g."..".".."..L"",."""-::.,,.~.:r:.J.:l::'.Y.~~.~?~.~"..~..:?.?.:?..:?."".
mailed.
That as such J~~~.9.~.t..9..!'deponent is familiar with the affairs of said estate and the property con-
(EXtlcutor·A(Iministralor)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit bux registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
Not ;mnlicabIe
THIS SAFE DEPosiT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedules of this---return,with the exception of the following,for the reasons hereinafter set forth:
That Sc.hedule A attached hereto and made part hereof sets forth fully and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died haVing an interest·therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of.death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the fast
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,postal saVings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereof,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works 'offtrt,household furn~ture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left by decedent,together with th~fairly estimated
market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money'
of which decedent died possessed,of whatsoever nature,With interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance polici"es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of d~ath,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
"..
•
In the case-of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may b~pertinent to a fair and just appraisal of the decedElnt's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of de~th.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the 'Proportionate share received by.each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a cony
of the deed,trust agreement or other instrument creating the trust.Therp.'is also set forth in said
schedule a list of'all property,real and personal,with its value,which passes at decedent's.death by
virtue of the exercise by decedent,either individually,or.jointly.with another,or any power of appoint-
ment vested in decedent,eithet.'individually or jo.intly,by~he will,deed,.or'other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement shOWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That Schedule E attached hereto .and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of recor~of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fUlly and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including fUneral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and Impaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for Obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this
...........................................................day of J.:9.D.~19 ?.~..
·:::·······..··,···:·:::~·:·'··..I~·../~.
,.:~~_·etlarferor:WashIngton C.
,.,.:My~lsslon Expires December 31,I'd/is
~~~~----
626 Broad Avenue............................................................................................................................_.._....
-(Street Number)
Belle Vernon Pennsylvaaa................................................................'-.
(City or Town'and St4te)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word."None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
RCC-34 (1-64)
"COMM'ONWEAL:TH OF PENNSYLVANIA
I;'EPARi.'AENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER~HERITANCETAX
RESIDENT DECEPENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with sta,tement of mortgage e!"cumbrances upon each parcel at death of dece-
dent.Wher~,property h'eld'as joint tena'n~or te~ancy by entireties;~epor;t on Schedule "E".p'rop'e'rty held by
the'decedeh'i as tenant in :corhmon with 'another or o'the;~,sho~ld be identified 'as to q~'antum of intereit and
the estimated value should be 'that of the decedent's interest only.•
oK ::::~6,000.00
(Y1<1's"
-$15 ,000 •00
One half interest real estate,Lot 9,
Sec.A Borough of Charleroi,with dwelling hcuse,
112 Prapect Avenue,Charleroi,Pa.
~t.~)(f/fJ1;v
ALL that certain lot or parcel of land
lying in the Borough of Charleroi,Washingtm
County,Pennsylvania,bounded and described
as follows:t tf.,77 ':7 (P 1t,-If f'(
BEING Lot No.9 in Sec A,lying between
First and Seand Streets,fronting on
Prapect Avenue 40 feet and no inches,and\. hrunningback200feetandnolnc es,more or
less,to Lincoln Avenue.Being the same
premises conveyed to D.N.Hall by deed of
Mrs.Mary Robertson,et con.dated August
21,1905,and recorded in the Recorderts
Office for Washington County,Pennsylvania,
in Deed Book Vol$325 Page 204.
t-9,-J./.fo
(/'tJA.T ']~5''J/
Lots 425 and 427,Boroug~of Cha-rl~roi,knOWI
as 216-218 Fallowfield Ave.,Charleroi,
Penna.with dwelling houses thereon.
(3\
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
(2)
ESTIMATED
MARKET VALUE
(1 )
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
The real property located In the Commonwealth of P~f1nsylvanla should be
described by lot and block number,street and street number,together with
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;if a form state number of a·
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule "Fit and must not be deducted from this schedule,
ALLfuat certain piece or parcel of land
lying in the Borough of N.Charleroi,
Washington County,Penna.and described as
follows:
BEINS two adjoining lots,Nos.425 and
427 in the Borough of Charleroi,Washington
County,Penna.described as follows:Lying
between Second St and Third St.,and frontin<
on the east side of Fallowfield Ave~,22 ft.
each,or 44 ft.in width,and running back 1(0 ft.
to a 15 ft.wide alley.
N.Charleroi lot and dwelling house,situate
at 4th St.and Pech Alley,N.Charleroi,
Pa.
ALL that certain piece or parcel of l~n~~
lying in the Borough of N.Charleroi,~
Washington County,penn~and described as
fo llows :f;.;4-3 --'1 .,,1.,Y"4'()BEGINNIN~~t a point on the northeast cor~er
of 4th St.and Peach Alley;thence north alo~g the
east side of Peach Alley the distance of 102 12
ft.to a 10 ft.alley;thence east along the
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$5,000..00
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..',~~,*:"<~,,:,.'.,..
T01!AL $26,000.<0
s-~OO'DoI
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
a p~int;thence in a southerly direction the distance of 105.04 ft.to a
point 'on the riorth side of 'Fourth st;thence in'a westerly direction along
the north'side of Fourth St.the distance of 27.65 ft.to the place of
beginning.
RC~-35
,-,COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stOCkS,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
MARKEl'VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
14 shares,common stock,CITIES SERVICE
COMPANY @$45.50/share
~k~{lO{}'{~~XXXXmmKX
~~~~~
Dividend Check -CITIES SERVICE COMPANY
Cash on hand
TOTAL
ffK(1'~7.70
~/1~.$247.50
'37,.00
Insert this total opposite "Personal Property",Schedule "8"in X X
the "As Reported"column on the last page of this return.
···RC~-36
"COMMONWEALTH OF PENNSYLVANIA
TRANSr~R INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRANSFEIlS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)NO
(2)Did decedent,within 'two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)--"N...O"",,-__
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's heal th at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)NO ,
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)NO
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from th~property transferred?
(Answer yes or no)NO
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)NO
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reseryed in decedent
alone or others ~------
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)~N~O~__
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which c01l1d revert to decedent under terms
of transfer or by operation ,of law?(Answer yes or no)~N~O~_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)NO
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION
NONE
MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
'-
RC~-38
.'.CQMMONWEALTH OF PENNSYLVANIA
rHAN:3FEH.INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRrCTIONS:This schedule must d.isclose all property,real and personal,owned by the decedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal.property should-be listed as in
Schedule "B",plus date of acquisi tion,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I unit percentage Estate
Address and Relationship of Co-Owners,and Place I Value Share Valuation
of Record of Instrtunent,where Real Estate.I
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
A jointly held account #7057 at
the Charleroi Federal Savings
and Loan Association-in the
name of K.Eva Hall or Harold
R.Toner or Jeanette Rasera.(K.Eva
Hall is the mother of Harold
R.Toner and Jeanette Rasera.
(The total account is $13,428.8C)
PNB Joing checking account
K.Eva Hall,Ruth E.'Hall and
Harold R.Toner $332.89
TOTAL
~/~
one thirc $110.,96
$4,587.22
Insert this total OllPosite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
."~
RCG-37'\"12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
.'...~~
BENEFIqARIES
,---.
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesand.addresses of all who illegitimate children DECEDENT OF BENEFICIARY
ave an interest,vested.contingent or other are involved,set STATE YES IN ESTATE
wise.in estate)"forth this Ifact.)OR NO BIRTH
Harold R.Toner son yes 3-14-1t399 !,;residual estate'
626 Broad Ave ..,,'.
Belle yernon,Pa ..,-.-..._,,"-',
-,
D.Jeanette T.Rasera daughter yes p-lO-1905 ~residual estate
2026 N.·Bozart St.
Chicago,Illinois
Ruth E.Hall !Stepdaughter yes >-8-1905 ~interest in certain
.L .L~1-'r aspec1:Avenue real estate ..,-.t.".......'-,'';
~
.'
..
~'.
..
.
I
(
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
NOT APPLIC LE
f',
OF THE
ESTATE OF
~IATIER OF THE APPRAISEMENT
(Executor-Administrator
'must complete '~As
Reported"colum'n #1.)
'j,
.'ao~"go....
'0 ~.
~~
>-l '"C =:c.....(1)(1)~....II):l til .....
til 0ct':l....e.til
t%j
til....~....(1)
>-l.~><~;-
'GJatiltil
Year .
IN THE
!.No.
Will
Administration
K.EVA TONER HALL
Deceased
Late ofCha.~.:Le.~9.::i,..)..',
:~.
~:County of .....W.ashingt.Qn...
Commonwealth of Pennsylvania
:'
I'-f
(.
(/)c
~~=:c~"'-""'-"'t<(/)tr.l (/)(")(")(")
?"?"?"
REI\ORT AND APPRAISAL
~
John E.Costel10,Esq.
418 'Washington 'Avenue
Charleroi,Pennsylvania
15022
~'~q,)~~~
~:....'
-:--
."
".;;:
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:~h tl~:~.........,'""'9:~~~:'!"I,Q)..,---:0:''I\)~-:"-.:):,.:::s
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~.>:.........---
~~
n:
q,)f.19
":...t...h:~
N~N
.N-:'\....Z':0'>-......~:_r.n
il'>.0:00 :0 =:c,:'\ij ,1.0 0 (1)-
,1:I<::i CD:l\>0 "0 ~,......:1 :.~.Q:.,l\)0 ct~:,00 c..~'---
~f.19
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c,-......
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:::::UJ (oJ~2~-----j·1 _.~.....
c)~:::0"'<::,.J
~-y,.~
\J I C)l><n
DEDUCTIONS ALLOWED IN J ,
THE SUM OF ............$.•...•..............................
DATE APPROVED ..............................................,......
Register of Will.,Age.t
of Char]era;
4,1971
EMARKS AMOUNT
ecedent 180C 00
22.!:00
6C 00
s,last illness 119 50
R
grave marker
£uneral o£d
prescription
medical care
?J-J/~~-YJ
STATEMEN::;f OFCEBTS
""A'NO ·O.::6'C)CTIONS
COUNTY
NAME OF PAYEE
Easton's Pharmacy
Dr.V.W.Bair
Toner's Funeral Home
David Scholl
NO.OF
VOUCH'-III
DATE OF FILING APPRAISEMENT DATIi OF DEATH --_
OFFICE OF THE
REGISTER OF WILLS
ESTATE OF __"-'K'-".'--"E~V~A~T...O""""'NE""""Ro>.-.....HA~L...L"'-_LATE OF The Borough
June
DATE
AND AGENT OF THE COMMONWIiiALTH
OF WASH(ENGTON
Form RC C·10
Harold R.Toner
John E.Costello,Esq.
Register o£Wills
Washington County Reports
Valley Independent
Register o£Wills
Account's Commission 135 00
Attorney's Commission 00
PlJ.obate ano letters 00
Advertising letters 1 00
Advertising letters 12 50
iling inventory 3 00
TOTAL 4979 00
COMMONWEALTH OF PENNSYLVA",IA }
waS1i.ngton SII,COUNTY OF -=-_
I,HAROLD R.TONER HEREBY CERTIFY.THAT,TO THE BEaT OF
MY KNOWLEDGE AND BELIEF,THI!:FOREGOING fS A JUST AND TRU Ii:SfATEMli:NT OF DEBTS,FUNERAL EXPENSES AND EXPENse 0.-
ADMINISTRATION SUBMITTED TO THE ESTATE OF K.EVA TONER,HALL ~CEAeED'AS DEDUCTION5 FOR
INHERITANCE TAX PURPOSES,~~~~,~(L.5.1
~'./1/---~SWORN AND SUBSCRIBED BEFORE ME THIS DAY 01"~J4....~':~
.Notary.P\lblic.CII3rierot...W8'''ing1~n...Cn.
My'Comml.slon Expires Oecember 31,1973~
'V'd "00 NQJON[HS\tlA
S11/1"t\dO djlS/~3U
O~11).1 V).'!-"/'1 :j~-~n\J••":1 . . •_.....J V (J
.LO Zl~d ,SJ Hnr IL
t.0 .3 ""f J ~~
-,-
;.
!';.•·"'i-.••~..'Iij.:;"_,:...,.'••/
:......"~~:.\r.
RCC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
HAROLD R.TONER
(Executo~~
IN YOUR REPLY PLEA8E
REFER TO
38-178-5
J
In Re:Esta te of ~EIi!.V.IUAo......,l,K~.L.......ITI...loO/.ANER!6!!IIL.....!..HALL~!:!::'~._
____---lJwiJA:l.o:SuHlJI..llNlLlGu..'T'.uO.lll.N County -File No.63-71-587
Dear Mr.Toner,
You are hereby notified that1he,Qrig_in"a~l~==-=~=-_
appraisement in the estate of C!lfl..:"""L1.-:t EVA k.TONER HALE.
has been filed in the office of the Register'of Wills qf W«SHTNGTON
County on Jilme 28 ,19 71.Said appraisement reflects'the
following valuations:
RealEs tate --.,;2;;:,6=..,Iz..OOO=..=....=..'=.._O.:;.O~_
-Personal Property __...J8~9iZol2........2;.J,OJ...'_
Jt.Hd.~~__~~ll~,5~pq~·I::-'·L62~2~_
Total,---«t!.31=,L.~4u7-""9~.42~'' _
As to such tax that is paid within three months ,from date of
death,a five (5%)percent discount is allowable.As to any tax that
remains unpaid after one year from date of death,interest at the rate
of six (8%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
\
Date __---...,;J::...;un=e'--'-2:..;8:;.oJ,r....,:1::.,<m""",.=.._
DATE OF DEATH:June 4,1971
Note:This is not a bi II.
Signed
Title
¥~.J~...et>f=U~,
FRANCES LID,CHIN APPRAISER
·r.....,
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of-=H=a::=ll=---=E=V::..::a=------!K~.L..____=.T..:::o=n.:::er~__DATE OF DEATH 6-4-7]
(Last Name)(First Name)(Initial)
REPORT OF INHERITANCE TAX APPRAISER
FILE NO.63--71-5m
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_--=..::w:=a:.=s~hi=·:.:.:n:cgtl..:::..=on=:..._
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:J.:..:.un_e_2_8~,_1...:.97.:....1 _~D.M£u.i «;'-'J>~
INHERITANCE AX APPRAISER
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for 'County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and'Deductions
(SCHEDU'LE F)
CLEAR VALUE OF ESTATE
VALUE AS REAPPRAISED
$-------+--
Valuation of life es tates or -t=
FOR USE OF REGISTER ONLY
Tax on·$+-__2%
Tax on $@J
Tax on $5%
fix 00 $lK
Tax on $15%
Exemptions *
Total Estate --I__
.TOTAL TAX
COMPUTATION OF TAX
$---------4-....:......
$--------+---
$---------1-----:.-
$---------4-~
$--------4---=--
$....1-.__
~
(*)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 ::::::::::=E===
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from
~to $----J
AMOUNT OF ESTATE TAX ASSESSED $--~-----lL-
Estate tax paid $---Jl-
BALANCE DUE $-----Jl-
Add interest at rate of 6%from t=
------ItIO-----$-------4
TOTAL TAX BALANCE $-----~PAID $-1
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration t No.
IN THE
Year :.
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
EVA K.TONER HALI.,
Deceased
Late of .......C~OJ
;-('",
"
'~".~,..
County of WASHINGTON
Comm~mwealth of Pennsylvani'a
REPORT ANI)APPRAISAL
l,;
...
•'.i ~~:~
~.-~
,,j
<._~
'"'\
Form RCC-2
...,"',,:,"'.
DEP~RT,~T OF REVENUE
BUREAU OF COUNTY COLLECTI.ONS
HARRISBURG.PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE J..une.4.B.".:l'll..l :..::.
COUNTY w.~.!?h;L.mt..9n '..
FILE NO ~?::?~.:.?.:~.
Whereas,~VA K.T.Q~~late of 9..~9..L ..
,f .
in the County of ::~w.MH.;m.G.r.'ON Commonwealth of Pennsylvania,having died on
the .................................fQ~h .........................................day of ................!l~~.................................................71 seized and possessed of an estate19............,
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,FRANCES LEO an appraiser duly appointed according to law,......................................................................................................................................,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future Interest In this estate Is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future Interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purposes
$
REALTY::..
.....
See copy of schedule itAIt attached to appraisement 26.000 00
....
PERSONAL:..
See COpy of schedule "B"attached to appraisement 8~20
....
JT.HELD:
See copy of schedule ItE"attached to appraisement 4,587 ~2
....
..total 31,479 ~
t
I
i
"J
".,
;"
.....I
r
~.
..
I.
,"
;
..
Having been duly swo.rn according to law,I do hereby certify':that the above appraisement is made in con-
formity with law on this ........................02..~~..........day of .................................~-Z ...................................6B................................19....7/....
.........................................................~.....!"L<).................~~..
.Appraiaer
....................................................................................................................................................................
(Number and Stroet)...........................................w ..~~............................,Penna.
-0.-
WASHINGTON County ..-.
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
....................EVA K.T'ONER ~.
Deceased.
Late of
.................C.HARLERO'I .
Date of Death,~4:~~':7.l : .
Appraisement Docket Vol.,.??..
Page,l.7~5.No..~.J.~7~~.5.?7 ..
Filed in Register's Office,Jun~2$19.71...
Amount of tax due,$ :.
DEPARlMENT-OF REVENUE
Received,
~,
Examined and Approved,.
Wrote abo.ut Appra-isement,
.):
Appeal j,.om Appraisement,..
Entered and charged,..
A,",
.L\'
•
---------------------------------------------------------~._----
":\.-
~:~....;.,~(..
-A.,_...:!
COMMONWEALtH OF PENNSYL.VANIA
DEPARTMENT OF;REYENUE
HARRISBURG
RCC-43 (5-65)
.'..J
NOTE:TO ~E 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:'
ADDRESS CHAP-L"Hill,ftr~.1~;~22
ACCOUNT·-:N":":O=-.-=O-=F-:J=-OI~N=T-,-----------------
TRUST OR INVESTMENT DEPOSIT Cha ddnr ACCCl;flt m,-t-?1~;5J7
NAMES ON ACCOUNTORINVESTMENT If;l''El.K.Eva Hull or ¥:lss Put~l .2.HuH or
!iarold }J.l'(."J'ler
DECEASED JOINT DEPOSITOR,iil1'8.K.c~va Hall ~TRUSTEE OR INVESTOR _
112 f'rosp~et A.ve.,(}lar'J.~roiJ f'r.t.1qi~l?ADDRESS "-_
ADDRESS
;;1,.3 3
,/1
~s If @ ~%~
~qJ!-71 ...
RELATIONSHIP TO DECEDENT nan~;hter -.3on.-:::-----------------DATE DEPOSIT OR INVESTME~T 26-A?WAS ESTABLISHED "_'_"_
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $-:;3;..;.3_2 .;.,..r...;..\9 ""--_
Js"33',~~)"D.9?
I.t J()~tIl ~,9Y ~rJ ("~?
S"{tJ i.~".t,~....(,g 3
OFFiCiAL NOTICE OF INHERITANCE TAX
APPRAISEMENT.AND ASSESSMENT OF
.ASSETS'NOT SUBJECT TO ADMINISTRATION
BELLE _VERNON,_P.E~SYLYAN.I.A..15012
-TO:HAROLD R•.T.ONER..:~__
626 BROAD AVENUE
County-File No._
Date:__J_u_n_e_3_,_
-County W...:a:.::s....:..h:.::i:.::n~g:..t_o_n _
...
"
..
~._~..__...~",.'do.'
RCC-134 (\-691
COMMONWEALTH OF PENNSYLVANIA
.DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
'Bureau~File No._
~e have'received rioHee that~'~~-~~~~~~~~~~~~~~~~~~~~~-on June 4.._.'.~iQnie"nto ownership;orcertg)n·p'rbpert~Jhr.QI,lq,h~,0 survlvQrs I~~~.transfer from,MR::s,K.EVA HALL,eceasea.eroi
Under the Inheritance ariiEsfate ~Tcix'Laws of the Commonwealth of Pennsylvania such transfers are taxable
·and the liability for the paymeri('of fh'e irih~rHance tax:·due is imposed upon YOll,as transferee.
The property on which'tax is hereDl.'assessed consists 9fi ,Jt.Checking Account #01-05-215537,
held in the PITTSBV.RG~NJ\IIONAJ.._BANK,_CtiAf{LEROI OF FICEt ClttRLEROI,PENNA.
In the,.n~mes of M~.s._'<,._E_VA .l.IALL.or_MISS RUTH E.HALL ~r HAROLD E.TONER.
appraised by the "commonweaHh,as of"the dcite ~f death,cit $332.89 ..
33 1/3 %of thisamourit is'ta'xabre~attfhe"rdte~f--fl.---%_,..._..~RIGiNAL *S'S'ESSMENT
fO'A":(E OF':(SSE5SME'Nt1/3 of 332.89 =110.96._...."--,..,,,....-~_
'lA'XABl:E 'AMOUN-T1/2 of 110.96 =55.48 '$__55.,48__- - ,
'L:ESS:,AL'L'OW·e'DDEBTs
'NET TAX'AB'LE AMOUNT
AMENDED ASSESSMENT
$---------
3.33
AS§ESSED BY:_-~--=-"e.,,---,_
(Agerit f6r the Commonwealth)
tJ If yo'u ·p,ciS''th~~bove 9mour{t wit~'in 'th'ree (3)mOli'ths
of 't,~e cJa~Of aea'~o'f 'the~ait"'den't ~'~'r5)~n,or .'.~
before .ept....-.19--~l'jyqu may deduct (J
discount of 5%of the o'mo'unt 01 tQxdue,Or
D t~is tax beca'm~deli~queryti fifte.en (1S)m6nth~
after tke dOte of death and~in add'i;io'n t~th'e
toxi statutory interest ~t the rQ.t~of 6%of t'h~
tax per annum is also Clue as Of *_
19_·_in the amount of
*if the tox is not paid ~r the cib6ve ~dte tidditi8nal
interest is due at tke rate af 6%per ohHuffi tirltii
po i(f
tor AL AMbUNT 0 'E
APPRAisED BY~L--""---<:;
{lnheritaiice Tax it.~prarseH
.-
$
.17
3.33
$-==============
•.'••;,-".,...,'i''''",''•,1 ~",~"c:INSTRUc;TrONS.TO~T.A'XPAYERS
Make cheeRs or money or'ders payable'to:To in~u.rE;.,p'ro'pe~credit to you~account
this q~fic.!a!Notice musta~company
you;paYment.Mail or bring it to:
,1 "T?'-:rG~-"101\l1IlEAlTHto.,.._....~l .."4.".I..........oil'\"C .~w.,.
CUURT HOUSE
WASHmG10r~.PENNA.15301
;
If you have already paid this tax to an executor,administra~fr"att~n'Efy~(other personal representative of the
decedent for forwarding to the Commonwealth,list below the date paid,name and addres~,of.t~e 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 th.e c;omputationof tax.due,·If ar:JY
such expenditures meet all of the three following tests,it is recommendedth,at you itemize the pay":'ents below,
execute the affidavit,and return this notice.The Register of Wills will exami.ne-the·debts c1aimedon~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 t~ese 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 rep,resentative of the decedent handling the administration of the gene,ral 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 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 responsible and which I did payout of the property hereintaxed.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 $--------0
Date of Approval:_
Register of Wills
OF.FICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS'NOr:SUBJECT TO ADMINISTRATION
R CCo 134 11-69)
COMMONWEALTH OF PENNSYLVANIA
_'DE'PARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
-,"
-TO:~fI.S~".~lJrH _~~_~~L_._.
112 PROSPECT AVENUE
---".-._.--'.......-.~..,~-~~.,,»--.
Date:__J-::u-=-n_e-:--:3,.....0_,_1_9_7_1 _
-WashingtonCounty _
County File No._
eroi
:'Bureau File No._
JOD~~~WW~~XXXXXXXXXXXXXXXXXXXXXX:xxxxx
'vl~~OO~~R~~~~'..·a-m'e-rrito .Qwner~hip of;c~it'wn PIpp'ett~~thrO;J.ahJlg 0 survlvO/s Ille¥'IC.~,transter trom,MK:S.K.)!;yA ttA:LL,eceasea.\nar
Under'the Inheritance anc'Estate":Tax:'U:fws-of'the Commonwealth of Pennsylvania such transfers are taxable
and the liability for'the payment bf'th"'e'irih'erifcince'taxdue is imposed upon 'ydu,'os transferee.
Th .t h'h't~I"'U '-'b'-.,.-'d'"t-f Jt.CheKking Account #01-5-215537,e proper y on w IC uX IS nere21,assesse 'consls so'1T"'C"tTI"I'T"'""'I'Tl::"IMrr-.1:--....,...,r:r1H~lP'&t"r"I"-'l't1l''M'Il'I_---,held i:n!:he P!1TSB!!RQH N~T~0N.'A-L BA~.1 ~~RLEROI .~FFICE,CHARLEROI,PENNA.
In the names of MRS.K.EVA HALL or MISS RUTH E.HALL or HAROLD E.tONER.
~-.--'......-.._.~--'---..~--
.,?penecl"3-26,-62.Ba~ance a~of ~a~e ol 4eath,$332.89.
332.89appraised,by theCommoriwebl'th-,·os 'iWfhe :da'teof Heath,cit '$-.--o.
33 ;L!;3%of this cimount'is:to£a~~lerdtliWerr(ife'df-~~6_-"-%,,....".~'0
:ORIGlN~L .AScSESSMENT'D~Tl:'OF '~SSE'SSMENT.1/3 of 332.89 1:1 $110.96 0'-•-.,._-
'Ti\XASt:e'AMOUNT1!2 of 110.96 =$55.48 '~$__55.•4.8 ,
'LE-S'S:'AL'L'"OWEDo'EB1's
'N:et -T-:c\XABt~,AMOUNT
AMENDED ASSESSMENT
$--------
Off ,yo'up'oy 'the above 'on-lotirlt w;i~h;rn 'th'ree {:j')mon'ths
o'f Jh'e aQ'~o'f ~ea-~ol·ih~.-ae'(:,te-nt,o'r ~n Co'r
bef<>"re ..-ep.·o..-19 _.--:-'Vc;>u 'moy (Ieduct a
Cliscouilt of S%of theomc)unt o'f fax (Ju'e,'O'r
tJ this lox became 8eliiiclu·e'nt-,fifteen (fs)monf'hs
a'her ;th~doteofdeatli and-,'Fn -ada'ihon to i'h'e
tox,statutory 1"nfe're sf at th'e 'roJe of '6%ollhe
tox :p'e..'Onhur'iiis olso dti'e as 'Of ''Ie;.._--'-_
19_·_"_.hI the amount of
*H the tax is nol pa,id 'by the.Qh~ve dote ad~itioijal
iillei'esl is due at the rate of 0%p~r ailti'um until
paid
3.33
.17..-----------
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APPRAISED B~:7!:t:<:-jf ------ASSESSED BY:_~---,--,."","":",,""_
"(ln~erifaiice Tax Appraiser)(Ageht for the Commonwealth)
iNs.J:RU.€lioNsJ65,,&xPAY,ERS
Make checks or money orders pCiyiillle fo:to i~s,4te proper credit to your account
this Official Notice must accompany
rout payment.Mail or bring it to:
If you have already paid this tax to an executor,administrator-r (ltto~ey or other personal representative of the
decedent fdr forwarding to the Commonwealth,list below the date paid,name and address,o.ft~be person to whom
you made payment,their official title and the amount...,,;...'-~~~,r:.
Date Paid .Name and Address of Payee Official Title Amount Paid
Under certain circumstances,if,after the date of death of the decedent,yo~p;;~'~~'ally paid funeral expen'ses
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 i!1 t~e:C;:9mp.u.tation of tax due.If,any
such expenditures meet all of the three following tests,itis recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the'debts claimed andallqw
those which he determines to be proper.The tax will then be recomputed and you will r~ceive an amended
assessment of tax.
~
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were ~ersonally legally responsible for these debts,and
2;You actually paid these debts out of the account or property described above and can furnish proof I
of such paym'ent;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 sheet if requ ired)
COMMONWEALTJ;l OF PENNSYLVANIA)
',,,.t
'\;I'
COUNTY OF.)
SS:
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 her~in 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.
I,the undersigned,duly elected Register of Wills in and for the above county,do respecjfully rep'ort that I
have allowed deductions listed above in the total amount of $"
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19 __
REPORT OF REGISTER OF WILLS
Date of Approval:_
Signature of Taxpayer
"
Regist.er of Wills
W N
t-'.£="fl'-
PV1COO
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Form RC C·10
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DEDUCTIONS ALLOWED IN
OFFICE OF THE
REGISTER OF WILLS
OF ~COUNTY
AND AGENT OF THE COMMONW&ALTH
STATEMENT OF DEBTS
AND DEDUCTIONS
THE SUM OF $ .
DATE APPROVED .
Regl,ter of Will.,Ag••t
ESTATE OF _.-..nK....--JBVIII...,Aa......mIBR~..·lU1lI~IIA:lf:UI.J....-I....T&OF _DoJoup ..eta.,,-l'oI.
JUDe 4.1911DATEOFFII.ING APPRAISEMENT D...T&OF DEATH --..::==:.--:=~_L_...:=..::.~=___
DATE NO.OF NAME OF PAYEE REMARKS AMOUNT
VOUCH"'"
~......s.QUal ...."I'd 0'6 --180(00
oavid SCkol1 •••_kG..22~00
Qt.V..•..-WI:'-.al.CU'G 60 00
aoot:on f •lIb_lllao,p~.CI'1pU•••tan 11....1&9 so
Harold R.Tone~Account'.Comml$sion 1350 00
John E.Costello,Ssq.At'torne~'s Commission 13S<l 00
Register o£Wills PlfJ)bate and letters 4:5 00
Washington County Reports Advertising letters 14 00
Valley Independent Advertising letters 12 SO
Register o£Wills If'i,ling inventory 3 00
.
-
-.
TOTAL·4979 00
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ..~.&8:~/,4....,.,L21 /?'.
I,HAROLD I.~RY~~~T1FY'THAT.TO THE BE.T OF
MY KNOWL!:DGE AND BELIEF,TH!:FOREGOING IS A JULA~~ElW:t.DEBTS,FUNERAl.EXPENSE!!AND EXPEN8!:l!l OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF ~.~DECEA,AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES./~~~__~
.~~VI;~~~.l'1..5.)
SWORN AND SUBSCRIBED BEFORE ME THIS I L DAY ~---------#-Jr-.........-....:--18 .!!i-L~
IGvw-....~c~-'
Homry ~bIIe,Charlerat.Weillinltlon Co.
My ConMnllsl~Expires December 31.1973
.'Vd "0;)N0it.!NIH SV/,~.
SllilA JO >:1]LSIO]tJoNIii'\"~.;ru SSntj
L0 2/kd SI Nnr IL
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LAST WILL &TESTAMENT
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"I,K.EVA TQNER HALL,also 'known ~§KATIE EVA TONER
.f ...,
\'
.,
HALL,sf the,Borough of Charleroi,Washington CO\,lnty,Penn~ylvani";
being of sound and dtspdsihg:mind and memory,do on this,the
2eth~day of July,1958,herebi make,p~b1ish and declare the
following to be my 1.ast\'li:I.l and Testament e,
.1.I hereby revoke any and all \'HIIs ,TestamE1nts and
Codicils by me at any time heretofore made.
2.I nominate my son,'HAROLD R.;rO~ER,to,be the
executor ~f'this,my lastWi'lland 'restCl,metie,and I direct that
he be permitted to serve w~thout bond.
3.I direct that my executor aforenamed should promptly
"pay,from out'of the proceeds of my estate,all of my.'just debts,
including the costs of administration.
'4.1 give,'devise and bequeath unto RUTH E.HALL,my
step-daughter,al1.of my undiV'idedinterest,as a tenant in commo ,
for the p~operty situate at 113 Lincoln Avenue(also known as 112
p'rospect Avenue)in the Borough of Charleroi,'Washington County,
Pennsylvania,,in fee simple forever.
5.I give,devise and beq~eathan.yinterest I might
have or hereafter acquire in and to the real 'estate situate at
No.401'Fallo'wfield Avenue,Cha~leroi,Washing~0n County,Pa.,
to my s~ep-daughter,RUTH E.'HALL,'~n fe'e simple'fore~e~.
6.I give,devise andpequeath unto my son,HAROLD R.
TONER.,and 'my daught¢r,D.JEANN~TTETONER RASERA,'in equal share
all of the,rig!lt,title and interest in'tl1e,following properties:
,216 ...18.Fal10\'1fie:I.d Avenue,Charleroi
\'lashington County"Pennsylvania
'i71l'4th.Street,'North Cha'~leroi,
Washingtpn County,Pennsylvania
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7 ~;I ;~~~~,,,~evise.'ea.ndbeqUeath 'allot:my personal'
'!l~f'..r·",.prQpert,Y of whatsoever'kind or deQcription ineqtial sh~res.to
",
my son;HAROLD.R~TONER,arid my daughter,D.JEANNETTE'TONER
RASEItA.
In Witness Wher:eo.f,·~have hereunto 'set my hand
,~
.and seal the day and year first above\:irit ten.....'
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,.K••Eva Toner Hall
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CO!Y OF INVENTORY
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lIuueutl1rn aub 1\ppraisemeut of the goods and chattels,rights and,credits which were
of·..········_····_····..······················,········,late of _~_ :..
Washington County,Pa.,taken and mad,e in conformity with the above affidavit.
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