HomeMy WebLinkAboutOC1971-0696 - ESTATE OF CORNELLRCC•72 {9-68)
COMMONWEALTH OF PENNSYLVANIA
.[1EPARTMENT 0 F. R E.Y EN-U E --
BUREAU OF COUNTY COLLECTIONS
·-APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES~
REGISTERED IN THE NAME
J
OF A RESIDENT DECEDENT
. APPLICATION (MUST BE FILED IN THIPLICATE)
DATE J~ly 1, 1971
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
_____ Corporation or a National Banking Associa1ion located in Pennsylvania: · ----------
~) 3 shares ~)West Penn Power Company. (c) ~-1/2 per cent preferr
(NOTE: In describing securities enter in (a), ab 01e, either the number of shares of stock or the face amount of
registered bonds, in (b), the name of the issuing company and in (c) the class of stock or the stated interest rote
---~·-and maturity date of registered bonds.) I ~
ISSUED ON Januar,y 30, 196~ and having a TOTAL MARKET VA!LUE OF $..19_6:::...··=--5<-.::0=---------
(Date)
as of the dote of death of the decedent, Elizabeth Mary Corne 11 on April 20, 1971 ' . _ __.__ ___ "---~'-----
(Name of Decedent) (Date of de·ath)
who was late of 665 Addison Street Washington Washington Pa.
(St;eet and Number) (Post Office} (County) (State)
Mrs. Elizabeth Mary Cornell and Miss Mary Jane
_The securities are re~istered as follows:~_C_o_r_n_e~l~l~,~j~o_i~n~t~t~e~n=a=n~t~s _______ ~----~
(Name or names in which certificates are registered)
ADMINISTRATOR) NONE EXECUTOR )------(N_a_m_e_) ___________________ (A-d-dr-e-ss_) _______________ __
NAME OF APPLICANT James C. McCreight
COUNTY FILE NUMBER 6 3-71-696
520 Washington Trust Buildirig
ADDRESS OF APPLICANT Washington, Pa. J 5301
NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS A !CATION, IT WILL NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU COMPLETION.
COMMONWEALTH OF PENNSYLVANIA-DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATE July 8 1971
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent arid waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20, 1919, P.L. 521,
as amended and the Act of June 15, 1961, P.L 373, as amended. This is also in accordance with the provisions
ofthe Act of April 9, 1929, P.L. 343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
By
t_ --· ..... .
(Signature.)
Register
(Title)
evenue
???/~
Washington
(County)
.-•-: ....... --~1
..---------------------···-· ---·----· -------------
I am the attorney of r~cord fer the es-
tate or t.he transferPe shown on the
front of t.hif', f0rm. 1 r'l" hereoY person-
allY m1qrant.r.r th~" TJA.7f0°.T't,, within the
i tirre rrPRCrin8d r.:J lR'.V. of flDY Pennsyl-
' von18 inheri+'3'1C8 tn.x Vlh"ich f''.'l,;{ 08 due
, rn U:e t.r8.T'f'fPr nf "~-.he socnri ties listed
1
hereon for which a consent to transfer
lis;;;;;;.,
(Date)
RCC·7Z (9·68)
COMMONWEALTH OF PENNSYLVANIA
· DEPARTMENT OF .REVENUE.
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR AND CONSENT
.TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
.. APPLICATION (MUST BE FILED IN TRIPLICATE} ·-.. ·
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
DATE ·July 1, 1971
Application is hereby mode for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Associalion located in Pennsylvania:
(a) 2 shares (b) West Penn Power Company (c)~--1/2 % preferred
(NOTE: In describing securities enter in (a), ab 01e, either the number of shores of stock or the face amount of
registered bonds, in (b), the nome of the issuing company and in (c) the class of stock or the stated interest rote
and maturity date of registered bonds.)
! -I .
ISSUED ON January 30, 196~, and having a TOTAL MARKET VA!LUE OF$ 131.=--:'c....::Oc....::O ______ _
I •
(Dote)
as of the date of death of the decedent, Elizabeth Mary Cornell , on April 20, 1971
(Name of Decedent) (Dote of decfth)
who was late of 665 Addison Street Washington
(Post Office)
Washington
(County)
Pa.
(Street and Number) (State)
Mrs. Elizabeth Mary Cornell and
The securities are reg~stered as follows:~~~·~~~j~l~l~i~a~~~R~u~s~s~e~l~J~c~o~r~n~e~J~J~,~j~o~i~n~t~t~e~n~a~n~t~s~~~
! (Name or names in which certificates are registered)
ADMINISTRATOR) __ -=-=N-=-O=NE=------------------·--------EXECUTOR ) (Nome) (Address)
NAME OF APPLICANT James C. McCreight·
COUNTY FILE NUMBER 63-71-696
520 Washington Trust Building
ADDRESS OF APPLICANT \·lashington, Pa. 15301 __
BUREAU FILE NUMBER same
NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS I CATION, IT WILL NOT B
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU 0 COMPLETION.
r
~============================~~=================== I
COMMONWEALTH OF PENNSYLVANIA-. DEPARTMENT OF. REVENUE
CONSENT TO TRANSFER SECURITIES
DATE July 8, 1971
I hereby consent to the transfer of the above securities now registered in the nome of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20, 1919, P.L. 521,
as amended and the Act of June 15, 1961, P.L. 373, as amended. This is also in accordance with the provisions
of the Act. of April 9, 1929, P.L. 343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
By
t e Secretary of Revenue , . m.a-,.~~
(Signature)
Register Washington
(Title) (County)
".~ "· ~·
I am the attorney of record for the es-
tate or the transferee shown on the
front of this form. I ilo her~b;r person-
! ally guarantee the :paymPmt, within the
· time prescribed by law, of eny Pennsyl-
VAnia inheritance tax which may be due
"n the tram" fer of thA socuri ties listed
. hereon for which a consent to transfer
1
: is granted •
. 7./_8/~1. ~7'11.~ ~Date) Signature) ·~-., •••••
Form RCC-33
t 3-.7/-~ 7£
COMMONWEALTH OF PENNSYL VAN lA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
j
RESIDENT DECEDENT COUNTY OF ..... W.~l?.h~z:igte>~L ....................................... .
IMPORTANT: This return must be completed in detail and filed in duplicate, with will attached, with the·
Register of Wills of the County where decedent resided; Return is due within one year after
date of death, unless an extension is granted by the Secretary of Revenue. (Section 703 of
the Inheritance and Estate Tax Act of 1961.)
state of --... _PellllS;)'!1T_~ll!.~-------·--}ss:
County of ......... Wa~.b1ngt.Pn .................................................... .
MarY ..... .:J.~l'l.~ ...... 9.9..:r.".l'l~.!.+. ..... ~.!.1.4 ..... W..!.!.+.+..~ ...... B.Y.:.1?.~.~ .. +..+. ...... G.9.r..q~+.+.., ....... 1?.Y.::r.".Y.~Y..li\l'l.g_ ... 9.h~.!.4r.~!.l. .atwe
AJU(aJiUiiiilii-J!!OCh~ of the above-named decedent being duly sworn, depose and say :
Decedent dJed ................ ........... APr.i .. l ~Q
(Month)
.............. , 19 .. JJ. ....... ,J testate leaving a last will, copy of which is hereto attached. }
(IJay) (Yr,ar) l intestate
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
James C. McCreight, Esquire
McCreight~ Marririe·r & ·McCre.lght
520 WashingtonTrustBui1ding Washington, Pa. 15301
That as such ... ~.!!;r.Y.~.Y.9..r..!?. ................ deponent is familiar with the affairs of said estate and the property con-
II*~.X~llGJX
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly
with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent
or deputy, with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT --~~~~--~~-----------------------------+------------------------------+---
N 0 N E
That the contents of said safe deposit box or boxes are itemized under Schedules _____ of this
return, with the exception of the following, for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth full v and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving
the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record
thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels, the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death; all moneys left by the decedent
at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks
~"I" 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 ~ny, down to the last
interest day prior to decedent's death in the case of savings banks, and to the da~e of decedent's death
in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent; all obligations, whether by statute or agreement they
are designated as tax free, of the United States, or any state, or political subdivision thereof, or of
any foreign country, which are owned at the time of death; all wearing apparel, jewelrY, silverware, pic-
tures, books, works of art, household furniture, horses, carriages, automobiles, boats, and any and all
.~ . other personal chattels of whatsoever kind or nature, left bydecedent, together with the fairly estimated
market value thereof; all bonds and mortga~tes 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 death, bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death, with the market
value thereof at such time.
In the case of securities of close or family corporations, the values reported are as far as
possible substantiated by financial statements of the corporations, showing the assets and liabilities
thereof as of the date of death. The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business, and in support of the value of such interest there is annexed to
said schedule, financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement)
. together with a statement setting forth the character of the business, its location, and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted. It should also set forth in itemized form, together with the fair market value
thereof, any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's
death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or
after death, said schedule sets forth the nature and value of such property, to whom transferred, the
relationship of the transferees to the decedent, the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfe.rs. In the case of transfer~ intended to
take effect in possession or enjoyment at or after death, there is also attached to the schedule a co~y
of the deed, trust agreement or other instrument creating the trust. Ther•~ is also set forth in said
schedule a list of all property, real and personal, with its value, which pa~ses at decedent's death by
virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death, the nature of their res-
pective interests, their relationship, if any, to the decedent, together with the ages at the time of
decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also
contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior
to decedent, the dates of their death, their issue, andthe relationship of such issue to the beneficiary.
That 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 record of instruments effecting the vest! ture 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 unpaid at time of
death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga-
tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the
estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that
th~ amount of tax assessed can be reassessed in accordance therewith.
That
have
the totals of the appropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein,
been carried forward and properly registered in the Summary. 'J}z .... · . ~ .... ~ ,s;;~# Y&.< ~~
Subscribed and sworn to before me this
:-~·-····daY of ..... ~
............ ~~uc· .. ···
WASHINGTON, .·WASHINGTON COUNTY
MY COMMISSION EXPIR.~S ;uNE 25, 1974
Member, PennsylvanlaAssociation of Notaries
........ 19.2'/. .
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.
•'
,,, ~.· RC,~-J4'")
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BURE'AU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece-
dent. Where property held as joint tenant or tenancy by entireties, report on Schedule ''E". Property held by
the decedent as tenant in common with another or others, should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
-------------------------------------.~-------.---------.----------The real property located In the Commonwealth of Pennsylvania should be
described by lot and block number, street and street number, together with
a general description of the property, with a reference to the record of the
conveyance by which the decedent took title; if a farm state number of a-
cres; also statement of mortgage encumbrances upon each parcel at death
of decedent. Taxes, assessments, accrued interest on mortgages, etc.,are
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
(2) (3)
DEPARTMENT
VALUATION
ESTIMATED CAUTION. MARKET VALUE (Do not write
~to~be~li~s~te~d~o=n~S~c~h~e~du~l~e-"~F_"_a~n~d~m~u~s~t~n~o~t~be~d~ed=u~c~te~d~f~ro~m~th~i~s~s~c~he~d~u~le~·--~--------------~------------~---------------DEATH In this space)
N 0 N E
Insert this total opposite "real property", Schedule "A" in the X X X X X 0
"As Reported" column on the last page of this return.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
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 anyundistributed
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 UNIT ESTIMATED DEPARTMENT VALUATION
1
2
3
4
5
6
7
List and describe fully
Refrigerator
2 Buffets
2 Rugs
2 Chairs
3 Dressers
1 Bed
1 Bedroom Suite
8 Medicare Claim due
9 Blue Shield Claim due
10 Blue Cross Claim due
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
VALUE
15.00
5.00
10.00
10.00
5.00
5.00
15.00
MARKET VALUE (Do not write in
this space)
15.00 J f}, OCJ
10.00 /0,&-CJ
20.00 :Lo, o o
20.00 ;zo. a&
15.00 J5. {YO
5.00 ,5, (J (!)
15.00 ;5.tJO
25.60 ~ 5'/ &,0
6.40 fb,L/tJ
5.70 .5 7tJ
$137.70 lf;3 7 70
: :_:__'RQ_Q-·~6
COMMONViEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "C"
TRANSFERS
(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) No (See Item 4, Schedule
(3) If the answer to (1) or (2) above is in the affirmative state: E)
(a) Age of decedent at time of transfer -----------
(b) State of decedent's health at time of making the transfer. (Note 1).
(c) Cause of decedent's death. (Note 1).
(4) Did decedent, in his lifetime, make any transfer of property wHhout 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) __ ~NuO~----
(a) Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition? (Answer yes or no) ________ _
(b) What was the transferee's age at time of decedent's death?
(5) Did decedent in his lifetime make any transfer without receiving a val_u_a_b_l_e_a_n_d-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 the property transferred?
(Answer yes or no) --~N~o~-----
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?· (Answer yes or no) __ ~Nuo~-----
(6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent
alone or others------------------------------------------------------------------------~------------(7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor? (Answer yes or no) --~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 could 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) __________ __
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
N 0 N E
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return.
MARKET VALUE
(Estimated) DEPT. VALUATION
(Dept. Only)
.....
RCC-38 •
COMMONWEALTH OF PENNSYLVANIA
THAN~FER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRrCTIO~S: This schedule must disclose all property, real and personal, owned by the decedent jointly
with another or others, including intangibles, standing in the name of the decedent and others. List
real estate first, as entireties, or joint tenants, giving brief description, as indicated 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 acquisition, and the name, address and relationship (if any) of co-owners to
the decedent.
Description ·of Property, Date of Acquisition, Name I Unit
Address and Relationship of Co-Owners, and Place I Value
of Record of Instrument, where Real Estate. l
I. Lot of ground Eighth Ward, Washing
ton, Washington County, Pennsylvania,
consisting of the westerly 20 feet of
Lot No. 6 and the easterly 15 feet of
Lot No. 5, Block J, Weaver Addition
(Plan Book 3, page 52). Improved with
2estory frame dwelling house known as
669 Addison Street. Acquired by decede~t,
Mary Jane Cornell and William Russell
Cornell as joint tenants with right of
survivorship by Deed dated May 21, 196~
in Deed Book 1152, page 302.
Whole value by appraisal of H.P.
Bennet, $9,500.00
2. Lot of ground Eighth Ward, Washing
ton, Washington. County, Pennsylvania,
consisting of all of Lot No. 7, the
easterly 10 feet of Lot No. 6, Block J
Weaver Addition (Plan Book 3, page 52)
Improved 2 frame dwelling houses known
as 663 and 665 Addison Street. Acquire~
by decedent and Mary Jane Cornell and
William Russell Cornell as joint tenan s
with right of survivorship by Deed dat~d
January 21, 1964 of record in Deed Boo
1169, page 174.
Whole value by appraisal of H.P.
Bennet, $14,500.00.
3. Checking account no. 367-5791 in
Washington Office of Mellon National
Bank and Trust Company established
October 22, 1962 in names of decedent
or William Russell Cornell. Date of
death balance: $3037.40
4. Checking account no. 492-0808 in
Washington Office of Mellon National
Bank and Trust Company established
June 19, 1970 in names of decedent and
Mary Jane Cornell.
Source of funds: Checking account
listed as Item 3. $2651.41
5. Savings account no. 61-8794 in
Washington Office of Mellon National
Bank and Trust Company. Established
May 13, 1963 in names of decedent or
William R. Cornell. $4559.39
percentage Estate
Share Valuation
33-1/3 3166.67
33-1/3 4833.33
I 50 1 1518.70
50 I '11325.71
I
I
50 2279.70
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
I s-;cf. 70
1;3.:<0.71
I
I
! 12.) 7?, 70
I
----------------------------------------~----L-------~--~----+-----------~--------
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
.. -..
SCHEDULE E, Cont'd.
Descri tion Unit Percentage Estate
. Price Share Valuation
6. Checking account no. 83-5-
636630 in Washington Office of
Pittsburgh National Bank. Estab-
lished April 20, 1964 in names
of decedent or Mary Jane Cornell.
$1586.32
1. Savings account no. 83-2051004
in Washington Office of Pittsburgh
National Bank. Established August
25, 1958 in names of decedent and
Mary Jane Cornell. $4408.99
8. 9 shares of American Telephone
and Telegraph Company issued March
13, 1964 in names of decedent and
Mary Jane Cornell as joint tenants
with right of survivorship @ $51.00
9. 9 shares of common stock of
American Telephone and Telegraph
Company issued March 13, 1964 in
names of decedent and William
Russell Cornell as joint tenants
with right of survivorship @ $51.00
10. 3 shares of 4-1/2% pfd stock
of West Penn Power Company issued
January 30, 1964 in names of dece-
dent and Mary Jane Cornell as joint
tenants with right of sunvivorship. @ $65.50
11. 2 shares of 4~1/2% pfd stock
of West Penn Power Company issued
January 30, 1964 in names of dece-
dent and William Russell Cornell
as joint tenants with right of
survivorship. @ $65.50
50
50
50
50
50
50
793.16
2204.50
229.50
229.50
98.25
$ 16,744.52
I /
~5,6-0
11;6, 71/Lf-,5;_1
h
~I 101 1 ,~ , : 0
RCC--3?-(~2-63)
C'OMMON:\YEALTH OF PENNSYYLANIA
TRANSFER. INHERITANCE TAX
RESIDENT DECEDENT
BENEFICIARIES AND ADDRESSES
State full names and addresses of all who
ave an interest, vested, contingent or other
wise, in estate)
Mary Jane Cornell
65 Addison Street
Washington, Pa.
William Russell Cornell
61 w. Chestnut Street
Washington~ Pa.
SCHEDULE "D"
BENEFICIARIES
RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF
illegitimate children DECEDENT OF BENEFICIARY
are involved, set STATE YES IN ESTATE
forth ·this fact.) OR NO BIRTH
Surviving joint
owner of real estate
Daughter Yes and bank accounts
Surviving Joint
owner of real estate
Son Yes and bank accounts
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
NO EXCEPTIONS
Will
Administration
! No.&J"---7-(:;_~~ .....
DJ THE
~lATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
ELIZABETH MARY CORNELL .....
Deceased
Late of ....... W:Ci~hi,,n.g:t<>.I1 .... .
County of Washington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
'\1 cl ··o :) iJGl:,l·ll H SVf.\
s ll! J\-1 • .:1
:) ~~ ~ ~-·3 t :) ~ d
0 H ~ _: : . : . j ·: ] '3 S illl
St .. ~ . l : ~ li 1•1'•! i } 1 .u I·! ! ~ 6
~~ .., . !
(Executor-Administrator
must complete "As
Reported" column #1.)
0 ,C-t ~
'"I :0 .....
0 : 1-'• ~ til : ::s ~ til
.....:) :rr ct' : ,__. ;;! ~ :>< ~ ~ r:r ~ :o
tr:l
::;;:
:::S til ..... :(I) ~ :p. .....
Cb
'0 :~ :o
'0 :(I) -:~ :rr :c<
'"d Cb '"I til 0 ::s e.
"' ..... 0 "' Cb ..... ...... '<
::0 Cb e.
'"d '"I 0 "' Cb '"I ~
C/) c: ~ ~ II d/1" > . . ::0 :,..........._....._ ...-..... ,-....,. ~ : en W en cn :o -(') (') : ::r :-' ?'" ?'"
:~q ~ ~ : =..._
I'-'
~~~~~~
:0\: 0\
~: ~ :,__. ~ : CX> : 4::.-:w . . . ::0 ;1\J :.s:::-0 :--.3 :0 Cb ~ :· ~ :. ~ ........
: 1\.) \J1 '--.3 0 ._
: 1\.) i'\) 0 ::4. . Cb c..
~~~~'*'* ~-~· . .
<~ "~ : • ~ ·~ M "t;• ~-11 :~· :~ ~: 8'1'-:.l * .. -,._ . ' .. :' : ~ 3 1:;: s N: :;· II . . . . r.
.. ·~· 0 c..
) .. . ,.
4el ..
Form RC C-10 . •.
OFFICE OF THE
REGISTER OF WILLS
STATEMENT OF DEBTS
AND DEDUCTIONS
DEDUCTIONS ALLOWED s~ '1S J 1::.
THE SUM OF . . . . . . . . . . . . $ .... 3oo ....... oooooo······oooo ... oo. 0000
oF Washington COUNTY
AND AGENT OF THE COMMONWEALTH
ESTATE oF Elizabeth Mary Cornell LATE oF City of Washington
----------DAT" oF DEATH Apri 1 2 0' 19 71 DATE OF FILING APPRAISEMENT '"
DATE NO. OF NAME OF PAYEE REMARKS AMOUNT VOUCHi;JII
4/24 71 Hummell Funeral Home Funeral 1,215. 00
4/24 71 Wasler Flower Shop Funeral Flowers 63. 60
4/27 71 Immaculate Conception Churc ~ Funeral Mass 15. 00
4/26 71 Observer Publishing Company Card of Thanks 2. 00
4/ 71 Washington Cemetary Burial (including change of ~emetary lots and reintermen 258. 00
pr IVJ. • .K. cornell)
7/ 71 Moreland Burial Vault Co. Family Memorial markers and 2 grass 920. 00
Washington Cemetary Cemetary Lot 480. 00
Grant E. Hess, M.D. Physician 40. 00
John Pi~ris. M.D. Physician 50. 36
McCreAefl~ei~Htriner & Legal Fees 350. 00
Notary Fees 4. 00
Filing of statement of debts and expenses 3. 00
Mary Jane Cornell Personal property taken as 117. 170 familv exem~tion
TOTAL 3538 66
\
\
\
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF Washington 88'
Russell Cornell 1, Mary Jane Cornell and William HEREBY CERTIFY, THAT. TO THE BEaT OF
BARBARA CRAIG, NOTARY BLIC
WASHINGTON, WASHINGTON COUNTY
MY COMMISSION f.JH'IRES ;UNE 25, 1974
Member, Pennsylvania Association of Notaries
-
'
T---t
P. E G I S \ E D. 0 1: W I \J_ S ~u~sr·H\'·\~,-~~)N co .. PI\.
. ,.
RCC-81 (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT 'oF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
MARY JANE CORNELL & vilLLIAM RUSSELL CORNELL
(Executor or Administrator)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
In R e: Estate of -~EI.~I..&Z~A.B£!,.E~:~-J<£1-*:HL--.L!!J.Nii.JAR;wY~.--~.<C.u.OFw=Ui:lUJF:...~.~IJ.II.Ji . ...___ ________ _
__ W ... AS""'c""'H....,IN...._G"""'T....,.O...,N.____ County -File No. 63-71-696
You are hereby notified that the ___ ...loJJ.r~g;..ti...~oin.,u.ga...~..l __________ _
appraisement in the estate of I ELIZABETH MARY CORNELL
has been filed in the office of the Register of Wills of---,-__.lllWwA.~o.~.SnHIJ.JILll.\K.ui'I~..~.'OrnNL_ _____ _
County on Depember 28 , 19_11_, Said appraisement reflects the following
valuations:
Real Estate _____________ _
Persona I P roperty __ _,l,.,3w7_, • ...L7.::c.O ______ _
Transfers ______________ _
Joint I y Owned ---..Ll,(,.l6'-<t-, 7-f-.Jl'+',l+<l ..... 5~-~>2~------
T ota I ----~l ..... 6-'-',~81(,l8.:;..2 .... 2:;..=:2;,.__ ____ _
As to such tax that is paid within three months from date of death, a five (5%)
percent discount is allowable. As to any tax that remains unpaid after nine (9) months
(fifteen months when death occurred from December 22, 1965 to June 16, 1971, inclusive;
and twelve months when death occurred prior to December 22, 1965) from date of death,
interest at the rate of six (6%) percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may appeal therefrom
as provided by law.
Date __ D"""""'e""c""'em'""b,_,e""r____,2""'8~, _,1,_.97~1,___ __
DATE OF DEATH: April 20, 1971
Note: This is not a bill.
J
I
RC~39 (5-68)
• COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of CORNEIJ.
(Last Name)
ELIZABETH M. DATE OF DEATH 4-20-71 FILE NO. 63-71-696
(First Name) (lni tial)
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of __ WAS...:___H_IN_G_T_O_N _______ _
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 i tern in the last column to the right in Schedules "A", "B", "C", and "E".
'
Dated: ---=-D-=-e-=-cem=b:....;ec.::r---"2-=-8L, -'1-'-'o/7'-.!..:..1'----\ CL:2
INHERITANCE TAX APPRAI~
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for WASHINGTON County, Pennsylvania, do respect-
fully report that I have allowed deductions in the amounts claimed by depo cept as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule " ',which gre ter or lesser amount represents the sum
allowed as a deduction.
Dated: DEC 2 9 1971 RUSSELL MA:.INO
INVENTORY VALUE AS REPORTED VALUE AS APPRAISED
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
$ $. _____ ---If---
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
13,343 56
annuities . . . . . . . . . . . . . . . . . . . $-------+--
ESTATE TAX ASSESSMENTS $ _____ -l..__
0
1 52
16 882 22
8 66
ij,343 56
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
Taxon $-----~~~~-4~r--~~
Tax on $ 13 • 343 56 -<..__ 6% ~ $----~~~~--$ ____ 8_00-t-6=--1
Tax on$ 5% $--------~--
Tax on$ 10% $ ______________ ~---
Tax on$ 15% $ ____________ -4----
VALUE AS REAPPRAISED
$------~--
Exemptions *
Total Estate ________ --1---
TOTAL TAX $-----------~---
(*) 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
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6% from
------to -------
$======+===
$-------+--
$====:=!=:===
AMOUNT OF ESTATE TAX ASSESSED $-----+--
Estate tax paid $ ______ ___,~~-
BALANCE DUE
Add interest at rate of 6% from
-------~0-------
I
$ ______ -J __
$----------4~--
TOTAL TAX BALANCE $ ------+---PAID $ ______ _.~_ __
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason,
same should be noted below, with short explanation.
----------------------------------·---
Will
Administration ( No.
IN THE
Year ........... .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
M ELIZABETH JvlARY CORNELL
Deceased
Late of . . . WASHINGTON .
County of . . WASHINGTON ·
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
6 ,,
"
}'unn !ICC-2
DEPAR.TMENT.OF REVENUE ' ) BVJtEAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA. 1 7 1 2 7
COMMONWEALTH OF PENNSYLVANIA
RESIDEN!f INHERITANCE TAX
APPRAISEMENT
DATE ··Da.eember .... 2.s, ..... .J::971·· .. .
COUNTY ... WASHINGTON .. : ......................... .
FILE NO ..... 63.~7l~Jbc .... 6.96 ................................... .
Whereas, ............................................. ~~l?.;N.?.~T.H. ... ~X. ... G.Q~~ ........................... late of .................. W.A§.~.~.~Q~Q~ ........................................................ .
in the County of .............................. WASHING.TON ....................................................................... Commonwealth of Pennsylvania, having died on
the ...................................... 20t.h .......................... , ............... day of ........... April. ................................................. 19 ...... 7), seized and possessed of an estate
subj:.~~=~~~~:~:~~=h·o:::::::i;~ly appointed ac<ording to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix
the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit Appraisement Description of Asset Values Made for Inheritance Tax Purpous
$
PERSONAL:
I
SEE COPY OF SCHEDULE "B" ATTACHED TO APPRAISEMENT 1'37 70
JT • HELD:
SEE COPY OF SCHEDULE liE II ATTACHED 'IO APPRAISEMENI' 16,744 52
total 16,8"82 22
..
form~~~fbbl:: ~:~:.w<>fll~BdM~~: ~.~ :r~~~~ c~r~~;~ :~~~~":
.. <??.~.~····~ ......................... ·.~ ~ ~ (!Cum and Stroet)
......................... ~ .. i'P~~i···offiee)·········· ............................... , Penna.
I
I
I
I
I
I
.WASHINGTON ..... County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ELIZABETH. MARY ... CORNELL. ............................ .
Deceased.
Late of
WASHING'ION
~:;a:L~~:~:~~~;~;;·4;:;~~:~·::;;·"j ........................ .
' ··········································
J..Ci' ~ Page,. .. .. 1./~ ....................... No ... 63.~7l...~9.9.6 ............. .
Filed in Register's Office, ..... P.~.G~ ..... ?.$ ....... J9 .... 7l
Am.ount of tax due, $ .. : ................................................................ .
DEPARTMENT OF REVENUE
"-Received,
Examined and Approved,
Wrote abo.ut Appraisement,
Appeal ft'om Appraisement,
Entered and charged,
I
,..
v ~~
\
')
-P ('~,. .<J'.,
'\
'~
·.-;? '•
--~ "
..
"
''l
•
,
Form RCC-33 COMMONWEALTH OF PENNSYl VAN lA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RESIDENT DECEDENT COUNTY OF ........ W.Cl..~.h~P.g.~<:>.f.l ......................................... .
IMPORTANT: This return must be completed in detail and filed in duplicate, with will attached, with the·
Register of Wills of the County where decedent ·resided; Return is due within one year after
date of death, unless an extension is granted by the Secretary of Revenue. (Section 703 of
the _ _Inheritllnce __ ~n!f.E.~t,a,te _Tax A.ct of 1961.)
AFFIDAVIT OF IN THE MATTER OF TIJE·ESTATE OF }
::-~:~~-·~~::;~~~;~~=~~--:=:~:::: ~~SURVIVING CHILDREN
State of ............. Pe.nm>..Yl.Y9:.D19. ... ,.,., ......... , ......................... :.}ss·
Washington · County .of .................................................................................................................. .
Mary Jane .. G.orne.ll ..... and .. W.ill.iam ..... Ru.s.s .. e.ll ..... G o.rnell., .. surviving. childr.en ........... :xtiHfilK
iftiK~~ of the estate of the above-named decedent being duly sworn, depose and say
(Month)
.......... , 19 ..... ZJ ....... ,f testate .leaving a last will, copy of which is hereto attached. }
(Hay) (Y(,Ilr) l intestate .
Decedent · dJed
That as such ..... S.Y.r.Y.i:V:Q.~.S ............... deponent is familiar with the affairs of said estate and the property con-
<~X'9(q(J(!OO!XiKOOM>
stituting the assets thereof and their fair market value.
· · That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly
with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent
or deputy, with the exception of the following;~
-. ' _-, -. NAME AND ADDRESS OF BANK OR OTHER IlliSTITUTlON THIS SAFE DEPOSiT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAfE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO_DECEDENT
N 0 N E -·
-----
.. -----
That the contents of said safe deposit box or boxes are itemized under Schedules ______ of this
return, with the exception of the following, fQr the reasons hereinafter set forth:
That Schedule A atta,ched hereto and made part hereof sets forth full v and in' detail all the
real property in the Commonwea~th 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 mortg~gee, 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 8 attac)led 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 . · . ~ , t • t r f at the time of death, whether :tn decedent's immediate possession, standing to decedent's credit in banks
of deposit, savings banks, tr'\.!st companies, or other institutions, whether individually,~~~~.\;tJ tru~t for
~-,. \ .~ . any other person or persons g:l.ving also separately the accrued interest thereon, if any;< "~own-to the last
interest day prior to decedent's death in the case of savings banks, and to the date ;f,pecedent's death
:J.n all other cases; all bonds, postal saving&, treasury certificates or notes and otlle;r. ~vidence of in-
debtedness of the United States to the decedent; all obligations, whether by statut;;;;"~\ag~ement they ,. C:• .. ~ are designated as tax free, of. the United States, or any state, or political subdivis:J.o~~thereof, or of '.11':: ..... any foreign country, which are owned at the time of death; all wearing apparel, jewelry, 'C~r:Iverware, pic-
-.,~~""""... ~ tures, books, works of art, hopsehold furniture, horses, carriages, automobiles, boats, and1.~~y and all
other personal chattels of whatsoever kind or nature, left bydecedent, together with the fairly estimated
market value thereof; all bonds and mortga~es held by decedent and of all claims due and owing decedent
at the time of death, and all promissory notes or other instruments in writ:J.ng 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 deprec:J.ation·as to each item; all moneys payable
to the estate from life insurance polici-es carried by decedent; all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent; and all the corporate stocks and dividends
due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent ~t the time of death, with the market
value thereof at such time.
f
In the case of securities of close or family corporations, the values reported are as far as
possible substant-iated by financial statements of the corporations, showing the assets and liabilities
thereof as of the· date of death. The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business, and in support of the value of such interest there is annexed to
said schedule, financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business, its location, and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.· It should also set forth in itemized form, together with the fair market value
thereof, any other property-owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's
death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or
after death, said schedule sets forth the nature and value of such property, to whom transferred,· the
relationship of the transferees to the decedent, the proportionate share received by_ each transferee and
all other facts of a: pertinent nature regarding said transfers. In the case of transfers intended to
take effect in possession or enjoyment at or after death, there is also attached to the schedule a cony
of the deed, trust agreement or other instrument creating the trust. Thert~ is also set forth in said
schedule a list of all property, real and personal, with its value, which passes at decedent's death by
virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death, the nature of their res-
pective interests, their relationship, if any, to the decedent, together with the ages at the time of
decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also
contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior
to decedent, the dates of their death, their issue, 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 record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of co-owners to the decedent.
That 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; cos.ts of administration of this estate; counsel fees and fudiciary' s
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli-
gious services, in consequence of the death of the decedent; debts and claims owing and unpaid at time of " .. death; taxes accrued. charge.able 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.
MY COMMISSION EXPIRES DEC. 30, 1974 ' ' 11" ~,_ •••
· ' ·, • i Member; Peh'nsylv an1 0:1 Association of Nota&iea 'fl 1·1·.··
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 con~leted as above-directed.
C(I,M").II)NWEALTH OF PENNSYLVANIA
f'1\ \\'::'l·'l\H fNHJ.:lUTANCE Ti\X
H.F~I])ENT DECEDENT
..
S U P P L E M·E N T A L
SCHEDULE "E"
JOINTLY OWNED PROPERTY
I:\STRl'CTIOKS: This schedule must disclose all property, real and personal, owned by the rlecedent jointly
with another or others, including intangibles, standing in the name of the decedent and others. List
real estate first, as entireties, or joint tenants, giving brief description, as indicated tmrler Schedule
"A", plus the date and place of record of instrument effecting vestiture, but do not include entireties
or out of state real estate value in estate valuation column. Personal property should be listed as in
Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-awners to
the decedent.
Description of P~operty, Date of Acquisition, N~me ~. Unit I ~.CC-;ntage-1 E'tate
Address and Relationship of Co-Owners, and Place 1 Value Share Valuation
of Record of Instrument, where Real Estate. l -. x -
1. 9 shares of American Telephone &I
Telegraph Company stock issued 1 June 1, 1964 in names of decedenf
and Mary Jane Cornell as Jt Ten 1
with right of survivorship @ •
1 $51. 00
2. 9 shares of American Telephone &
Telegr~ph Company stock issued
June 1, 1964 in names of decedeni
and William Russell Cornell as
Jt Ten with right of survivorshii
@ $51.00 I
I i I !
I I l I
I
I I
I
I I
i I
I
I
!
I I I I I
Insert this total opposite "Jointly Owned Property",
in the "As Reported" column on the last page of this
,jf(/~::1
50 229.50
50
i
Schedule "E"
return.
I
I
I I I
I
I !
i ' I
I
DEPART~lENT VALUATION
CAUTION-Do not Write
In This Space.
Value of
Entire
Property
I I
I I I
Value of
Decedent's
Interest
!1:ry, ,_..
L 459.00
(
h
Rcb .. 37 .(~-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
BENEFICIARIES AND ADDRESSES
State full names and addresses of all who
ave an interest, vested, contingent or other
wise, in estate)
SCHEDULE "D"
BENEFICIARIES
RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF
illegitimate children DECEDENT OF BENEFICIARY
are involved, set STATE YES IN ESTATE
forth this fact.) OR NO BIRTH
'
-·
-
.-
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
-
;-.,
'
.·,
Will
Administration I No.
P.'< THE
Year .....
.\lATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
ELIZABETH MARY CORNELL
Deceased
Late of . . Was}1:i,r1gt;_qr1
County of Washington
Commonwealth of Pennsylvania
S U P P L E M E N T A L
REPORT AND APPRAISAL
i
"':<-··~ I.,;., !nl !_. i,;,l.'J"
·..-~~l· t~'~(:J · rc P't"l' -n h·4~ I· ·~ I i l ~ ~ f i : I )~· I I·
R tJ ~,~~ t ~~ 1.~ :l~:l )\ r~ \ ~N_o-:
REG I S T E r':. 0 f ¥!1 L L S
WASHitH;TON CO .. RA,
(Executor-Administrator
must complete "As
Reported" column #1.)
0 >--3 '"0 :::0 3 :~ ~ ~ ~ ~ :o ~ 0 -:u . ...,.., ::l ->--3 ,.--(1) ~ ·v ~ :::1 ;;; -3 >: :cT ..... "0 g.. :._,. ;_,v ~
Cb ~ .g ~
trl :o ~
Cl'l ::;:z ..... s-::1 '< ct :ro :P.
'"d (/.) :~ c:: :o ...._,
:"d "' : (!) t-t :1-:i tJ:j
:cT: ~
:<:..::: tJ:j z t-3 :t:=o t-t
en II •
c: ~ ~ > :.......,.: :::0 :(/.)~ ~ ~ >< :(> (') (";) (";)
: :J ?"" ?"" ?""
:~Q ~ ~ : '-"..._; "' "'
-oo-oo-oo-oo-oo-oo
:$· !?' ;~
:o: :o 2 t-o: 0 ~~ . . . ""'
.00 .00 .00 .00 .00 .00
..... (1) c..
> :r.
v (!:~ 8" l,:.) .... ~ ~-::l <':: c..
~ '
...
..::_, ..
tH::u· PT)'" ~ri~,.:'N-rrAL" u _1 J.J~ .'lL• J.
~ Of'F!;:<;: OF iHE STATEMENT OF DEBTS
FEGiflT!:~ 0!-WlLL6
F ~oJashinp;ton COU!-o"i¥ t_. __ N~--~-D-.---__ · D -__ • __ E,o __ u@ -__ -c.l-Q _[ __ ~~---t-'/(sd. ; .. ~~:7~?..~-
MO A~El'"IT OF" TI-Hr COMMONWro,t.ll.-trn:l \~ -/ ~
~~~&J·~-~~~-&~f~~~~~~~~~~~~~~--~-~--~
'THE SUM OF . , ••••• , •• , • $ ..... ~2.~.f?.9.... , ..
ESTATE OF Elizabeth r~Iary Cornell LATE OF __ C:::..:i...::::t.J..y--..:o::-.:f:-__.:.:.W.::::a:.=s~h.:..:l:..:' n:..:.og..;:t..;:o..;:n;:___..;_ ___ -'---'-
April 20, 1971 DA.iE OF F>LING APPRI\tSiE/ItENT -----'-~-----OATS OF _Ol!ATH -'----''------'------~-----
~~===·~~-=-·~==~==~~~==================~==========:=================7~==~========-, .
I NO, :OF'
VOUC-H~-:-_::'<+,;_;.--~---___;,_,..-..;.;_..,...---~......_.;__..;.;_+---..,...----,~--::------'--:--::::----:-,;_;.--+
JVIcCre3.ght ,, Harriner & Additional legal fees in con1-~
ttkCreight nection with lost stock cert ·,~
Nota~'. Fee 1l i 00 ~--~--~---~~~~~-~~~--~---~~----~~--~~--~--~--~~--------~-~~--y-~-·---+-~-4--~ ~-F----i~l~i~--~~4~;~s~u-p~~~l~e~m~e~n~t~a~l~-~~s-=t~a~t~e~-~-~~------------~~----------~r-----~-l o-_o-__ ..... ~ men~.~ [)f aebts & deductior s _
DA-TE NAMli: Or PAYEE REM.l.RKS All10fJNT
..
l
TOTAL 57 00 ~--t.---+---,--+-----....--'-~--~--:-~-------,--+----.----=..::::.=..!c.:.=:.. ___ ......-_--:-_-:-_~~-"'-'--t_::_,;....;_
· ..
.-.....
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF W3.Shington
'· J:1ary Jane Cornell and
}ss: _
William Russell Cornell HEREBY CERTIFY, THAT. TO _THIZ BEST OF ····--·-
MY KNOWLi;DGE AND B.ELIEF, THE FOREGOIN.:O_ uj A J:U$T .-.No TRUE STATEMENT. OF OEBT.S, FUNERAL EXPENSES AND EXPi?:NSES Ol"
ADMINISTRATION SUBMITTED TO T_HE EGTAT£. OF ELI 7 p BE7H J'vJA BY CORNELL. DECEASED. AS DEOUC:IONlO FOR
... _ INKERITAf:oiCE TAX PURPOSES. . . _· ?·· ·/f . ~-·· -. . • . t~4-ku_#LL. (L. S.)
·--~---~~==~~~RE-ME'rH::. {~u_.-oAY_CW~ ~~ ~~~~
._-_· -~~/)-~-.-·. ·_ .... ~-.--=-...:::.._;__;~~--l
-. lORENA'W; CLARK, NOTARY PUBLIC f WAS~}NGT;ON. WASHINGTON COUNTY ---., l
MY._ COM~IISSiON ·EXPIRES DEC.· 30, 1974 ;
Meinber-, _P.ennsylvaniaAssociation of Notaries • .f
I
RCC-B1 (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
j
IN YOUR REPLY PLEASE
REFER TO 38-191-2
Inheritance Tax Division
MARY JANE & WILLIAM RUSSELL CORNELL -Surviving Children
(~~
In Re: Estate of ---=EL=IZ=A=B=E=-=T=li:.._. =M=A·R =:;;.y=-· ---'C=--=0=-.:IU=NE=L=L _____ _
_ W_AS_H_IN_C_TO_N_' __ County_ File No. __ 6_J_ .. _71_ ... _6_9_6 __ _
You are hereby notified that the-. supplemental
appraisement in the estate of Elitabeth"TMag~ Cornell
has been filed in the office of the Register of Wi lis of was ngton
County on )1arch 17 , 19~, Said appraisement reflects the following
va I uations:
Real Estate ____________ _
Personal Property __________ _
Transfers _________ __....-------
Jointly Owned ---~4~5~9-•~0~0 _____ _
Total ______ 4_5_9'--.'-0_0 _____ _
As to such tax that is paid within three months from date of death, a five (5%)
percent discount is allowable. As to any tax that remains unpaid after nine (9) months
(fifteen months when death occurred from December 22, 1965 to June 16, 1971, inclusive;
and twelve months when death occurred prior to December 22, 1965) from date of death,
interest at the rate of six (6%) percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may appeal therefrom
as provided by law.
Date __ M_a_r_c_h_1_7_;,:__1_9_7_2 __
DATE OF DEATH: April 29, 1971
Note: This is not a bill.
RCC-39 (5-68).
"" COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX SUMMARY
RESIDENT DECEDENT
Estate of CORNELL, ELIZABETH MARY DATE OF DEATH 4-20-71 FILE NO. 63-71-696
(Last Name) (First Name) (Initial)
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E".
Dated: __ M_a_r_c_h_1_7~,_1_9_7_2 __
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for Washj ngton 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" · sser amount represents the sum
allowed as a deduction.
Dated:'MAR 2 0 1972,RUSSELL MAF.IN_Q._.-).
. f. . SUPPLEMENTAL ·
INVENTORY ":VALUE AS REPORT~D VALUE AS
1
APPRAISED
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joi~t-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
$
4!:>~ uu
459 00
57 00
402 00
annuities . . . . . . . . . . . . . . . . . . . $-------+---
ESTATE TAX ASSESSMENTS $ _____ ...1.__
$
459 ou
459 00
57 00
402 00
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
Tax on$ 2%
Tax on$ 402 00 cw Tax on$ 0
$ _________ ~~~~
$ _______ ~2~4~~1~2~
$--------------~---
Tax on$ 10% $ ___________ ~----
Tax on$ 15% $ ______________ ~---
VALUE AS REAPPRAISED
$ ______________ ~_
Exemptions *
Total Estate
TOTAL TAX 24 12 $------------~----
(*) 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 $·=====~===
BALANCE OF INHERITANCE TAX DUE $ ------+--
Add interest at rate of 6% from _______ to ________ _ $----------L---
AMOUNT OF ESTATE TAX ASSESSED $------+--
Estate tax paid $ ______ ---~.. __
BALANCE DUE $--------~~~~
Add interest at rate of 6% from
--------~0--------$-------~~-
TOTAL TAX BALANCE $ ---------=-:'-+'==--
PAID $ _______ _L __ _
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
ELIZABETH :MARY CORNELL
Deceased
Late of \vASHINGTON ..
County of \vASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
~
""-
"'
,,
J.'J. March 17, 1972 }'unn RCC-2
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE •••••••••.••••••••• ":'!."! ..................................................................... .
DEPARTME~~T OF REVENUE ..
BUREAU 'OF COUNTY COLLECTIONS couNTY' •.. W.a.shingt.o.rt .................... .
HARRISBURG, PENNA. 1 7 1 2 7
....
FILE NO •......... § .. ~.: . .?. .. !.: .. ?..~.?. .................................... .
Whereas, .............. ~.J.-.. t.~.~J?..~.~.h. .... !i~.~Y.. .... 9..9.E~.~.!.~ .......................................... late of ............ ~~·~·~·~·~.~~.?..~ ....................................................... .
in the County of ..................... J~.a.s..hingt.Qn. ...................................................................... Commonwealth of Pennsylvania, having died on
.. A 'l 71 the ...................... 2.0 .... th .................................................... day of ............ ... .. ............ Pt.! ............................. 19 ............ , seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, .................. Alfr.e.d .... T.o.s.i. ..................................................................... , 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.
Appraisement Unit Description of Asset Values Made for Inheritance Tax Purposes
,SUPPLEMENTAL $
JT. HELD:
See Schedule "E" attached to appraisement 459 00
Total 459 99
fonn~;·:~hbl:~ ::~:.wo<"ll "CC1:?'~~: ~:; ~~~is~;I~
_/ Ap~· I
...... . ..................................................................................................................... .
(Mum d Street)
...... .,.... .. ... . ...... . ....... ........ .. ................... , Penna.
(Post Office)
'.YASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ELIZABETH MARY CORNELL
Deceased.
Late of
HASHING TON
Date of Death, .. Ap:r.i.l ..... 20.., .... 1.9.7.L ................... .
Appraiseme11t Docket Vol., ............ 3.8 ................................. ..
Page, .191.~.2 ........................... No .. 6.3.~.71:~.6.9.6 ........ .
Filed .in Register's 'ofji.~e, March. ... l7 ...... 19 .... 72
Amount of tax due, $ ................................................................... ..
DEPARTMENT OF REVENUE
Received,
Examined and· Approved,
Wrote abo.ut Appra-isement,
Appeal f1'om Appraisement, ,\
Entered and charged,
(
,. -
..
RCC-121 (2-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
MISS MARY JANE CORNELL
665 ADDISON STREET
17127
Date August 18, 1972
Re: Estate of MRS. ELIZABETH CORNELL
Date of Death _....::l4~-::.!2~0~-=-7L:1!o...-____ _
Bureau F i I e # -.....c:C:Z~J,_-~?L_r_· ~'~.~t(,loll!..-__
WASHINGTON, PENNSYLVANIA 15301
County Fi I e # __ ___::::::=:::__ ____ _
Dear Miss Cornell,
According to our records, the following taxes are delinquent on the above
estate:
Nature of Tax Amount Delinquent Plus Interest at 6% From
JOINT BANK ACCOUNT $132.27 7-20-72 till 9-20-72
Unless payment of all tax and interest due is made to the Register of Wills of
_______ County within thirty (30) days from date of this letter, this Department
shall take legal action to effect collection without any further notice to you.
$132,27
1.32 interest due @ 6%
133,59 total amount due
Address Reply to:
INHERITANCE TAX DIVISION
244 WASHINGTON TRUST BUILDING
WASHINGTON, PENNSYLVANIA 15301
Very truly yours, / ,-\
/ J v_______., >L---/ Y ~_}cc;__.,_...__c.,•-:; /~ ... i'...-a 1 ~-" """-'
FRANCES LEO, CHIEF APPRAISER
District Inheritance Tax Supervisor
For: ~ DirectorPETER McHALE
Bureau of County Collections
I
~,-1'~-J.P \' r7 t
j
•'
RCC•43 (5-65)
/ COMMO~WEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
April 27 1971
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 Pittsburgh National Bank
FINANCIAL IN STI TU Tl ON ----:-----JWra.~sl-filirnnngt,on~O_£_fi_c_e __ · ___;_ _____ ---""....__ 6 ;;;, Hatn St
ADDRESS--~------wa_s_h_m_g_t_on_·_P_a_l_.5_JO_l ________________________________ ____
ACCOUNT NO. OF JOINT,
TRUST OR INVESTMENT DE POSIT ____ s_avin_=gs_0-=8.3:;__;;2..;;.:05::.::1~00=4~ ............. ------
NAMES ON ACCOUNT
ORINVESTMENT _______________________ M_rs __ El_i_·z_a_b_et~h~Co~m==ell=.·~-------~
Miss Macy Jane Cornell
DECEASED JOINT DEPOSITOR, Mrs Elizabeth Cornel.l
TRUSTEE OR INVESTOR----------------
66; Addison Street
ADDRESS ____________ ~w~a~s~h~~~~t~e~ahP~e~.~lS~3~~~------------
DATEOFDEATH __ ~------~A~p~ri~lLQro~u~n~__;_ _______________ _
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR _____ ... Mi:.::·::.::· s=s....:M~e.r=4-y~J~an!!.l.:e!i.......\olc~ornu..· u:;el~o~.l.....__ ______ _
66; Addison St
ADDRESS _______________________ ~W~a~shw~~·~t~awn~~~a~l5~3~0~1 ___________________ ___
RELATIONSHIP TO DECEDENT _ ___::d==a::::.ugh=t;!:::!er.___ __________ _
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED ____ Au~g~2_;;5_l.....:9:..:.S_S-..,..-________ _
BALANCE, INCLUDING INTEREST »
1
y/ ¥~ f, ~~: ~~ :E ;:ATH $.....:4:J:.&'=40~8.!!.L9-'-9 --=-~----=-. ..__--. -.,..., -.....,.-.--
£% t J :2 o t/·S o :::: / .J ), ,2 7
'1,i4/3),17;. {' t/
~~
Signature
Platform Assistant
TITLE
\ .\
l
'· l !
'
RCC• 134 ! 1·69) ·· , . , • ..
COMMONWEALTH .OF .PENNSYbVANIA
• DEPARTMENT OF REVENUE
, BUREAU OF COUNTY COLLECTIONS
,, INHERITANCE TAX DIVISION
OFFJCIAL ~OTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
66:5 ~DtJIWN Bl'ii:Lt'f,
! .'
Date: -~~.,..--<;~...:r7"1--------Mas :5, 19'71
County ----t;~Jm·;,.ti~:~i :±It~'·JCb"irrflr0:7!~1t-~ -------
County File No. _________ _
Bureau File No. ________ _
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the paymeht of the inheritance tax due is imposed upon you, as transferee.
The property on which tax is hereby assessed consists of: J~.Heid 2avinr:;o Leeol:U"it ,?Qg3 20§100.1,;.
fte.La ln the l'l"lT::>BOttC!t NA'liOWtL H.ANK v{ASBINGTON UF'FICL, ~~i\SHIN.G1l'uN,PLNNSYLVANIA.
l''' 1
-Balance as of date of death $4,408.99
appraised by 'the Commonwealth, ·as of the date of death, at $ _ __,J.,.M:~...Q.<;OI---Mi08.99
jO %of this amount is taxable at the rate of----16~>r---%
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX OUE
D If you pay the above amount within three (3) months
· of the date of death of the deced.ent, or on or
before g _,:; ~~ 19 ?1. you may deduct a
discount of lrof te amount of tax due, or .
D This tax became delinquent, fifteen (15) months
after the date of death ·and, in addition to the
tax, statutory interest at the rate of 6% of the
. tax per annum is also due as of*---....--,.--
l9 __ in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6% per annum until
paid
· $ -...;2L.OI£0~4,.,.... s~o+---$----------------
132.27
--:;--tr;6t:'----
$ 132.27 $ -================ TOTAL AMOUNT DUE
APPRAISED BY: a~ez::..R-o 77 · J,
(Inheritance Tax Appraiser)
ASSESSED BY: _____________ _
(Agent for the Commonwealth)
·INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to: To insure proper credit to your account
this Official Notice must accompany
your payment. Mail or bring it to:
Atif,t'f r·O -, . r: , . "~ ··~~ U~.;.·L~~ l'C
COURT HOuSE . -·.
WASHINGTON, PENNA. J530l
If you have already paid this tax to an executor, administrato.r,.attorjley or other perSO:lQI represen,tative qf the
decedent for forwarding to the Commonwealth, list below the date paid, name and address-··of rh£;>. person to whom
you made payment, their official title and the amount. · ' : •.. : ',. · · · · · ~
Date Paid Name and Address of Payee Official Title . ' . Amount Paid.
Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses
or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended
by you may qualify as deductions against the gross value of the property in the COIT)putation of tax due .. If any
such expenditures meet all of the three following tests~ it is recommended .,that you itemize the payments below,
execute the affidavit, and return this notice. The Register of Wills will examine ,the debts.claime.d and. allow
those which he determines to be proper. The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts, and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment, if required, and
3-These same debts are not also claimed, for tax purposes, by an executor, administrator or other
personal representative of the decedent handling the administ.ration of the general estate of the
decedent or any other transferee. · · ·
SCHEDULE OF DEBTS _._
Date Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANJA)
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 pay out of the property he.re.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.
SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY dF ________________________ 19 ___ .
Signature of Taxpayer
REPORT OF REGISTER OF WILLS
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I
have allowed deductions listed above in the total amount of $ --------•
Date of Approval: ______________ _
Register of Wills
RCC-121 (2-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
MISS MARY JANE CORNELL
665 ADDISON STREET
WASHINGTON, PENNSYLVANIA 15301
Dear Miss Cornell,
17127
Dote August 18, 1972
Re: Estate of MRS. ELIZABETH CORNELL
Dote of Death -=4-~20~-=-7......,1~-----
Bureou File # -----------
County File#-----------
According to our records, the following taxes ore delinquent on the above
estate:
Nature of Tax Amount Delinquent Plus Interest at 6% From
JT. HELD BANK ACCOUNT $159.08 7-29-72-til 9-20-72
Unless payment of all tax and interest due is mode to the Register of Wills of
WASHINGTON County within thirty (30) days from dote of this letter, this Deportment
shall toke legal action to effect collection without any further notice to you.
$159.08
1.60 interest due @ 6%
160.68 total amount due
Address Reply to:
INHERITANCE TAX DIVISION
244 WASHINGTON TRUST BUILDING
WASHINGTON, PENNSYLVANIA 15301
Very truly yours, /
\ / ~ '---/· --~oc..-(1___,_<.___.(_~~-<..) /:1
FRANCES LEO, CHIEF APPRAISER
District Inheritance Tax Supervisor
For: ~. Director PETER McHALE
Bureau of County Collections
J
...
'( '
COMMONWEALTH OF PENNSYLVANir.lfCEIVE o
DEPARTMENT OF REVEN,Um B.URE~U or
HARRISBURG " JNTY CO!LF ,·: tmls
RC C-43 (4-69)
~ J. • ' ' ' • • ..
NOTE: TO BE SUBMITTED IN TRIPLICATE.,."
.• '· '
Pennsylvania Department of Revenue
Bureau of County Collections · '-'
26 S. 4th Street
Harrisburg, Pennsylvania
Dear Sir: l ''· :
r , Pursuant.to Section 742, Penilsylvania,lnheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING . ' ..... · , ' . ,.,,, ... :
FINANCIAL INSTITUTION Mellon Nat1o.nal Bank and !ruaat Company
'\ : '·'' •• •. • .: (' j
ADDRESS 40 South Main Suett, WaQ.ngton, fennay1van1a 15301
ACCOUNT NO. OF JOINT, . . 1 l'
TRUST OR INVESTMENT DEPOSIT . . . . ~Cheoki.ng a/c 1492..0808
NAMES ON ACCOUNT . . I
OR INVESTMENT Kaey Jane Cornell or
~ • • i' : \ . ' . • . < ' ; ! ' • ' • ~ . \
l11zabeth Cornell
DECEASE[{ JOiNT DEPOSITOR, BU.zabeth Cornell
TRUSTEE OR INVESTOR----------------
ADDRESS
AND COUNTY ___ 6.;;..;6=S_.Ad:..;;.;;.;;...d=l.a=C»=n_.S=tl'=e-'e;,..;;t..,L, ....;.W__;;a~8h;;;;.;;:1;;.;;;;nx.gto::..::·. ;.:.;;n.L, ..;;;.f...::.enne=.~~-Yl:::..:v;.;:;;an::.::l::.:a::....=.:l5::.:::3...::.0=--l
DATEOFDEATH~~4~/~~~/_11~··---------------------------
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR Mar)' Jane Cotrnell ----~-------------------
ADDRESS _______ w_a_a_h_in_a_~_n_,_P_e_·md __ Y_lv_a_~_a __________________ _
RELATIONSHIP TO DECEDENT
DATE DEPOSIT OR INVESTMEN=T---------------
WAS ESTABLISHED _____ ...;;:6~/1=9~/7;..;::0 _________ _
BALANCE, INCLUDING INTEREST
DUE,ATDATEOFDEATH$ _____ ~$2~,~6S~l_A_l __ ~~~~~-------
---A•stattnt Manager
TITLE
r-::34 ( 1·69) ' ' " . ' <.
' .
,.COMMO~EAL TH OF .pENNSYLVANIA
,.. · -b~ARTMENT OF REVENUE
f BUR~AU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
TO: MARY JANE CORNELL
665 ADDISON STREET
)iASHINGTON 1 PENNSYLVAIA 15301
Date: __ .l;:l.ll pp.ir~i~...:)~,.-..o::2:..:;i9~,-1.~...Cf/7.f-JJ~....-____ _
County _ ____ut:fA~~:.<.;) fu..U~l¥u.rG .... T~O:.uN ______ _
County File No. _______ _
Bureau File No. _______ _
We have received notice that, OCDY~.JOOr.ftiQlf<XYXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXY.JL'GQ{
on ApPil 20 19..-ZL, you carne into ownership of certain property through ~~
WJ±c....mt~rU_~~d~X..~~oottwf transfer i'rom ELIZABETH COHNL'LL1 Deceased,
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed Uj)On you, as transferee.
The property on which tax is hereby assessed consists of: Jt. Cbeckin.g a/c #492-080$ held in the
NELLON NATIONAL BANK AND TRUST COI1PANY, \'/ASHDG'l'ON OFFICE, lvASHllJGTON, Pl~NNSYLVANIA. In
the nmnes of MAllY JANE CORNELL OH F.LIZABgTH CORNELL. Opened 6-1<)iilll. :Salance as oi'
dat,e of de.•Jt.h, $21 65J .l~J •
appraised by the Commonwealth, as of the date of death, at$ 2,651.41
100 % of this amount is taxable at the rate of 6 %
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
D If you pay the above amount within three (3) months
of the date of death of the decedent, or on or
before JnJy 20 19 71 you may deduct a
discount of 5% of the amount of tax due, or
D This tax became delinquent, fifteen (15) months
after the date of death and, in addition to the
tax, statutory interest at the rate of 6% of th_e
tax per annum is also due as of *------
l9 __ in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6% per annum until
paid
TOTAL AMOUNT DUE
ORIGINAL ASSESSMENT AMENDED ASSESSME.NI
$------------~--
--___ 1..35. __ _
$ l59.0S $ =================
APPRAISED BY: ~(A--nAl .. c.U X-.o ea>U?. ASSESSED BY: _________________ _
(Inheritance Tax Appraiser) (Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to: To insure proper credit to your account
this Official Notice must accompany
your payment. Mai I or bring it to:
r If you have already paid this tax to an executor, administrato~, ,attor~ey or other personal reptesentative of the
decedent for forwarding to the Commonwealth, list below the date paid, name and address of•f_J,e; person totWhom ..
you made payment, their official title and the amount. . . . """"" -.. \
Date Paid Name and Address of Payee . · Amou~t P~id .
Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses
or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended
by you may qualify as deductions against the gross value of the property in. the computotion oftal( ~u~. _If any
such expenditures meet all of the three following tests, it is recommended that you itemize the payments below,
execute the affidavit, and return this notice. The Register of Wills will examine the debts claimed and allow
those which he determines to be proper. The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -.You were personally I ega lly 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 ari 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 1f requ~red)
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 pay out of the property herein taxed. I further certify, that to the
best of my knowledge and belief, these same debts will not be claimed by any other person, for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF ________________________ 19 ___ .
Signature of Taxpayer
REPORT OF REGISTER OF WILLS
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I
have allowed deductions listed above in the total amount of $ --------•
Date of Approval: ______________ _
Register of Wills
RCC-121 (2-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
WILLIAM R. CORNELL
M 665 ADDISTON STREET
WASHINGTON, PENNSYLVANIA 15301
Dear Mr. Cornell,
17127
Date August 18, 1972
Re: Estate of ELIZABETH M. CORNELL
Date of Death --=4=-""'2..,0=-'--"7 ..... 1.____ _____ _
Bureau File # -----------
County File#-----------
According to our records, the following taxes ore delinquent on the above
estate:
Nature of Tax Amount Delinquent Plus Interest at 6% From
J JT. BANK ACCOUNT $91.12 7-20-72 till 9-20-72
Unless payment of all tax and interest due is mode to the Register of Wills of
WASHINGTON County within thirty (30) days from date of this letter, this Deportment
shall toke legal action to effect collection without any further notice to you.
$91.12
.92 interest due @ 6%
92.04 total amount due
::;;?~~+
FRANCES LEO, CHIEF APPRAISER
District Inheritance Tax Supervisor
Address Reply to:
INHERITNCE TAX DIVISION
244 WASHINGTON TRUST BUILDING
WASHINGTON, PENNSYLVANIA 15301
For: ~, Director PETER McHALE
Bureau of County Collections
J
..
RC C-43 (4-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
NOTE: TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S. 4th Street .. Harrisburg, Pennsylvania
.-l -
Dear Sir:
Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING 1 8 · .a .._ C · FINANCIAL INSTITUTION .. Mel on latf.onal tmk ~\J .... uat;, '*'P4l\Y
, 40. South Holn eitreet, Wab1aston, feaney1van1a 15'01 ADDRESS . . ' ' . . . . . ·. ' .. ' I
~~~~~~1 ~~V~~T~~~~:·DEPOSIT . ChecktQ8 ale #36J•5.791
NAMES ON ACCOUNT ,. , W.t1Uas &. Cor:11ell o.,: ,. . . ,. OR INVESTMENT _______________________________ __
Bllsabeth M. Cornell
DECEASED JOINT DEPOSITOR, B11z~th M. Comell
TRUSTEE OR INVESTOR _______ .-'·---------
~~8RcEJGNTY ___ 6_6_S_A_d_d1_e_on_ .• _.s_tr_ee_·_t_, _w_ao_h_~_ns_tcm_,_. _P.emu~ __ .,_1_•_•ns._. _~_l_s_so_l_
DATE OF DEATH . 4/20/71 --------------------------------SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR_. _w_t_u_.1a_at_._a_._.eon __ 8_11 _________ _
ADDRESS _____ w_as_h_tus_hm_._._P_e_mu_y_l_~a_u_l_a ___________________ _
Son RELATIONSHIP TO DECEDENT ___________________ _
DATE DEPOSIT OR INVESTMENT l0/22162 WAS ESTABLISHED-------------------
BALANCE, INCLUDING INTEREST
DUE, AT DATE OF DEATH $ __ ._.$_3_;o_a_7•_40_· --....,......+r-------
h1.JoJ7, ~d ::.J.JIRJ 7o
t~11JII·1°-:.. 1~ /l
f''7' ~J 'lit 1.2. :: YJJ(
, . Aete.tstatlt tftmagel'
~~~~~----------TITLE
7-d.CJ"1) ~ ~ r;-~a-1~ to Q-~0-7~-~
RCC-134 ( 1-691
COMMONWE~Li'H OF' PENNSYLVANiA
" . ). OEPARTMEN'T OF REVENUE
BU.~AU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
TO: iHLLIAH H.CORNELL Date: • Af;lF~l 29 1 1971
WASHINGTON, ?ScJNSYLVANIA. . 15301
County File No. _________ _
Bureau File No. ________ _
Under the Inheritance and Estate Tax Laws of the Commonw~alth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you, as transferee.
The property on which tax is hereby assessed consists of: Jt.held G~i~cM;ftQijNT dJ67 §791
l:leld in tAe !IQ"ellgn lla".i.ioRal BAAk Imd .. 'I'rl:u;t Company J..Q Smath i{ain .itFaet,\·:ashinetort,
Pennsylmmia. I:t:1 the nai!les of 1·7i)Jirom R,CorneJl or '~<~'liz'lbeth iv',CorneJib, Opened October
22,1962. Balance as of date of death,$3,037.40
appraised by the Commonwealth, as of the date of death, at $ 30J?,L,D
50 % of this amount is taxable at the rate of e %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
D If you pay the above amount within three (3) months
. of the date of death of the decedent, or on or
before ,July 20, 19 71 you may deduct a
discount of 5% of the amount of tax due, or
D This tax became delinquent, fifteen (15) months
after the date of death and, in addition to the
tax, statutory interest at the rate of 6% of the
tax per annum is also due as of *----~-
19--. in the amount of
*If the tax is not paid by the above date additional
int~rest is due at the rate of 6% per annum until
paid
TOTAL AMOUNT DUE
$ ~...-+'15n-1 ~e.~?A-O ---$----------------
91.12
~-.o;o--~-----
$ 91.12 $ :::::::===============
APPRAISED BY: "1 , .. ~ , /, . ...,: /I ~, ASSESSED BY: _____________ _
(lnherit~nce Trix Appraiser) (Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to: To insure proper credit to your account
this Official Notice musf accompany
your payment. Mai I or bring it to:
AGEi~ I . U!iiMONWEAlTH
CvlJiH HOUSE
WASHINGTON, PENNA. 15301
If you hove already paid this tax to on executor, administrator, attorney or other personal representative of the
decedent for forwarding to the Commonwealth, list below the dote paid, nome and address <tf·the ·pers~n~tQ .:tt~om
you made payment, their official title and the amount. · ··~ · ·· · • · r'
Date Paid Name and Address of Payee Official Title A~ount Paid
Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses
or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax .due. If any
such expenditures meet all of the three following tests, it is recommended that you itemize the payments below,
execute the affidavit, and return this notice. The Register of Wills will examine the debtscloimed.and allow
those which he determines to be proper. The tax will then be recomputed and you will receive on amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1-You were personally legally responsible for these debts, and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment, if required, and
3-These same debts ore not also claimed, for tax purposes, by on 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
TOTAL $
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)
SS:
COUNTY OF: ________ )
I, hereby ~ertify that the foregoing is a just. qnd true statement of
funeral expenses and other debts of the decedent, , for which I
was legally responsible and which I did pay out of the property herein taxed. I further certify, that to the
best of my knowledge and belief, these some 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
hove allowed deductions listed above in the total amount of $ ---------·
Dote of Approvo I:---------------------------~~~--~~~--------------Register of Wills
RCC· 121 (2·59)
WILLIAM R. CORNELL
665 ADDISON STREET
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
Date August 18, 1972
Re: Estate of HXKK ET·I ZABATH CORNELL
Date of Death -"14~--.~~21-\;10'--+7-.~ol------
Bureau File#-----------
County File#-----------
WASHNGTON, PENSSYLVANIA 15301
Dear Mr. Cornell,
According to our records, the following taxes are delinquent on the above
estate:
Nature of Tax Amount Delinquent Plus Interest at 6% From
JT. BANK ACCOUNT $136.78 7-20-72 till 9-20-72
Unless payment of all tax and interest due is made to the Register of Wills of
WASHINGTON County within thirty (30) days from date of this letter, this Department
shall take legal action to effect collection without any further notice to you.
$136.78
1.36 interest due @ 6%
138.14 total amount due
Address Reply to:
INHERITANCE TAX DIVISION
244 WASHINGTON TRUST BUILDING
WASHINGTON, PENNSYLVANIA 15301
District Inheritance Tax Supervisor
For:~ Director PETER McHALE
Burea'-1 of County Collections
j
' .
COMMONWEALTH OF PENNSYUI.A~~kiEO
DEPARTMENT OF R~'lEN~RC:AU _Of
HARRISBURG vCJONTr' COL Lt ·~ T:ON S
RC C-43 (4-69)
NOTE: TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S. 4th Street
Harrisburg, Pennsylvania
Dear Sir:
Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING
FINANCIAL INSTITUTION Mellon National !auk and .1'l'U$t ~y
ADDRESS 40 South Mdo Seteet;. Wahtn;toa., Pewaaylvanta 15301
ACCOUNT NO. OF JOINT,
TRUST OR INVESTMENT DEPOSIT Saving& faalbook #61-8794
NAMES ON ACCOUNT IU.c4bet'b M. Co-m.ell ~ OR INVESTMENT __________________ _
DECEASED JOINT DEPOSITOR, SU.tabeth at,-Comell
TRUSTEE OR INVESTOR------------...,.-----
~S8RcEJdNTY __ 66_' ...... -Add_t._•_on_. _s_tr:_ee ___ t,_Waa-=h==l!J:::..__ton_._r..;_en_.n_ts_y_1¥_aa__ i_a ___ 15_3_01_-_
DATEOFDEATH~_4_1_20_1_71_-______________________ __
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR __ W_il_l ...... t_•_-_a_. _CoJ:_· __ n_el;__l _______ _
ADDRESS ________ wu __ M_na~ton_· ~·-r_e_Wd~y_lv_an_i_a __________ _
RELATIONSHIP TO DECEDENT Soa ·
DATE DEPOSIT OR INVESTMEN_T_S_/-13-/-63----~,_---------
WAS ESTABLISHED-----------------
BALANCE, INCLUDING INTEREST f4,SS9.,39
DUE,ATDATEOFDEATH$ __________ ~~~-------
, Aeatatant Manoa•
~~~-F~~~---------TITLE
R c c-134 ( 1-69)
coMMONWEALTH o'F...PEt~.NSYLVANIA r,, DEPARTME~T OF ~EVEN-lr.E
'luREAU OF couNTY coLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
Date: _--.t~.Ar~.,;,.-lwl-"2-+9~, 1.L.;9)!..j'Z:...J.1 ______ _
County l.il\;;:nnGT!lN
15301 County File No.---------.,.--
Bureau File No. ______ _
We have received notice that; ).~9-:YJ\l~}.~~~tpJec!·"' ·' ...... ')," '"(u'" .. , .. """, ..
on · Anril 20, 19...11, you came into ownership o cer am pr~y Yh'roug •
~«mrXOOt~~}f«<O:x!XWAXIxeCdJ!JGHt®i:fX transfer from ELIZABETH r•: .• CORN£1-~,deceased
Under the Inheritance and Estate Tax laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you, as transferee.
rn;NSYLVMHL In the names of ELIZABETH N.CORNELL On HIL.LIAH R. CORNEi.L. Opened May 13,1963
BaJance as of date of dea.th,$41559.39
appraised by the Commonwealth, as of the date of death, at$ 11559,;39
50 %of this amount is taxable at the rate of 6 %
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
D If you pay the above amount within three (3) months
of the date of death of the decedent, or on or
before .Tul y 20 19 . 71 you may deduct a
discount of 5% of the amount of tax due, or
0 This tax became delinquent, fifteen (15) months
after the date of death and, in addition to the
tax, statutory interest at the rate of 6% of the
tax per annum is also due as of *---~-
l9 __ in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6% per annum .unti I
paid
$
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
$ --'2::..:.2J..:.79,... • ..u69"1----$---------------
1]6. 78
-----6-.~----·-
-___ •. F't_ ----
136.78
$ -================== TOTAL AMOUNT DUE
APPRAISED BY: 7-> ",· •· ., <;-~~.g. 4~ ASSESSED BY: _____________ ___
{Inheritance Tax Appraiser) (Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to: To insure proper credit to your account
this Official Notice must accompany
your payment. Mai I or bring it to:
. '
COURT ih~-'"'
WASHINGTON:t .PENNA. -1530l
./ i ·. ,/-J If you have already paid this tax to an executor, administrator, attorney or other personal rep\esentative of the
decedent for forwarding to the Commonwealth, list below th~ date pai.d, name and addre~s of),h.e_.p'~rson~ to·whom
you made payment, their official title and the amount. . .· · . ;"' . · · · ; .• r:· ~~~ ·· (-.. '. . f,
. ~ I ' • • •
Date Paid Name and Address of Payee Offic-ial Title .... ', .. , ·Amount Paid
Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses
or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due., If any
such expenditures meet all of the three following .tests, it is recommended that you itemize the payments below,
execute the affidavit, and return this notice. The Register of Wills will examine the debts claimed .and allow
those which he determines to be proper. The tax will then be recomputed and' you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts, and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment, if required, and
3-These same debts are not also claimed, for tax purposes, by an executor, administrator or other
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
-
TOTAL $
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)
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 pay out of the property herein taxed. I further certify, that to the
best of my knowledge and belief, these same debts will not be claimed by any other person, for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF ________________________ 19 ___ .
Signature of Taxpayer
REPORT OF REGISTER OF WILLS
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I
have allowed deductions listed above in the total amount of $ --------..
Date of Approval: ______________ _
Register of Wills
·.,
RCC-\2\ (2-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
MISS MARY JANE CORNELL
661 ADDISON STREET
WASHINGTON, PENNSYLVANIA 15301
Dear Miss Cornell,
17127
Date August 18, 1972
Re: Estate of MRS. ELIZABETH CORNELL
Date of Death _ _.4--""2,\,10'---"-~-7-.~.l~----
Bureau File#-----------
County File#-----------
According to our records, the following taxes are delinquent on the above
estate:
Nature of Tax Amount Delinquent Plus Interest at 6% From
JT. HELD BANK ACCOUNT $47.59 XX 7-20-72 till 9-20-72
Unless payment of all tax and interest due is made to the Register of Wills of
WASHINGTON County within thirty (30) days from date of this letter, this Department
shall take legal action to effect collection without any further notice to you.
$47.59
.48 interest due @ 6%
48,07 total amount due
Address Reply to:
INHERITANCE TAX DIVISION
244 WASHINGTON TRUST BUILDING
WASHINGTON, PENNSYLVANIA 15301
Very truly yours,
4>-,GG~lfi /2;~~"~
FRANCES LEO, CHIEF APPRAISER
District Inheritance Tax Supervisor
For: ~irector PETER McHALE
Bureau of County Collections
J
R C C-43 (5-65)
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
FINANCIAL INSTITUTION _ ___.P ..... i ..... t..w.~ts.,.b~.~o~u ...... rg!JI.hi..-..UINeOi.lltw.i~ona.,_,..l..._.Baws· wnk _______ _
ADDRESS 6 S ;-,.ain St Washington. Pa. 15301 ·
ACCOUNT NO. OF JOINT,
TRUST OR INVESTMENT DEPOSIT_8~3-..__.._5---=6,...,.3=66~3=0---------
NAMES ON ACCOUNT
OR INVESTMENT Miss ~r;y Jane Cornell or Mrs. Elizabeth Cornell
DECEASED JOINT DEPOSITOR,
TRUSTEE OR INVESTOR Mrs. Elizabeth Cornell ./
ADDRESS ____________ 66~5 __ Ad_d_i_so_n __ st_r_e_e_t __ W._a_s_m_·~~-on~,~Pa~·-----DATEOFDEATH _______ A~p~r~il~~~~~19~7~l ___________ __
SURVIVING DEPOSITOR, • .1.'1 y ' BENE Fl C I ARY OR I NV ES TOR _M=J.=s=s___;;a=ry.&.-...;:a::::ne.::;__,;:C..;;;.or::..:n::::e:.:l=-1---------
ADDRESS ___________ ~6~6~5~A~d~d1~·s~o~n~S~t~r~ee~t~W.~a~s~m~ng~to~r~,,~~~a~·-----
RELATIONSHIP TO DECEDENT__.;D;;;..;a;.;;;u:2gh:.:..:t:..::e=-r--------------
DATE DEPOSIT OR INVESTMENT,
WAS ESTABLISHED April 20, 1964
BALANCE, INCLUDING INTEREST ·
DUE, AT DATE OF DEATH $_--=1&.::,5=8=6.=.3=2------------
~~ Signature TITLE
I
I
I
t-RC<:-•,';>f (11-69)
. dS,M~~i~~t~~~~~;~~~sEv;UvEANIA ··dFFJCIAL·N'o",ri.CE'OF INHERITANCE TAX
'auREAU'OF couNTY cOL:tECTIONs 'AFWRA'ISEMENT:AND ASSESSMENT'OF t .INHERITANCETAX DIVIsioN ·ASSETS'NOr' SUBjECT TO 'ADMINISTRATION ",""."••·~•:' _.,. ••• :-•) • ,-. ~ 0 '""' •"' ·,-~.-.. --~.'!,;._;_,.~, ;,...;,_. -~' • ':':,. ··~ -~,•', >;n'-,'-,,;)1\.o.jj;,-;.._;:. ;.,:,;.:;;._~;,._"7:~.;;: ... ::J.~, ... ~ ...... ~,.\,'l'lo:lfr,\:t.o,~··""'-"'1.!~~"'''"'' ....... "~~~· :».;-~ .-._..-._ .... •if'"• ;~ "'-"40; .• •loJ--.,...qo. .... "
I
r
,_
I •
'i:o :·-1!"-c:~!LFJ.RY_JANE .COBNELL ~--···· .. ··---~·~··-· -Date: _. ___ M_B1.::..._1_L'~-;,.:;•_197,;_·:.....1 ____ _
-··~-66-S.m.ADDISON .. STRES'l!, ...... -~-··--·~··"_,_ .. ~, ... . 'County __ W_A_S_H...;;XN.;_G,;_TO;;...:..:.:N..:.• _____ _
....... ~ .. ~ .. WAS.UING.'l.'ON,.PENN.SY.LVANIA .• ~.~-1530L ... . ·count/File No: _________ _
:~Bureau ·FiTe. No.· _________ _
We'lldve.rec ived noti~·e;fb'1·t,W~~ · ·· · ·· • · · · · · · . · ~---J? .. 7\;w .. :c-·anie~rnto·owrie~~h(p_:of:c:~rkJ.n..:.~~p~r.f.Y. thro·u.gh-·~~5;.~~~-~. Transfer from MKS.E~'fH CoRNELL., Deceased.
Under· the Inheritance :a~iE·sfdte ~Tax Laws 'J(~H·e 'Comnion~ealth ·~f;P~n'nsylvan ia such transfers are taxable
·and the liabillty'for.the p:aynferit~orthe i~h-~ritaric:e'tci'x"du·e is i.niposed·upc)n'you,·a's tfan'sferee.
·Tfle·property ·o·n whkh ia'x·l·s·h:er'eby -a~is~e~~e·d~to'~'~isJs·of:· · Jt.Held .Bank Account #8.3-5-6.36630 held in
._.the PITTSBURGl.LIATlONAL.J3ANl,WASJtmGTON,PENNSlLVANIA,. .. In-tbe names ,ot Miss Mar¥ Jane Cornell
_ .. Or.Mrs.,.Elizabeth .. CorneU •. Opened.AprU~20,1964. ·Balance as of·date of death.$1.586.32
·-·-~ ......... _. -........... -... --... -.... -·-~---______ .... --.....----...
·o" YE ·of: 'A:s's't{s:sfi£Nr
·rAXABL;E ·AMOUN~T
·L :e:s-s: ·A'L;t.:owio 1iE:a 1:s
N'Er TA)<As·LE AMOUNT
·AMOlfN·r ·ctf: TAX 'ou~~
~ ' ... -~ g ~fbis 'tax :bec:ame del'i.(lqu·e'llt, fi'ft'e;~,D (lS) -n;?Nth~
·a'fte:r the uate ol d·eath ~~;;~, i~ ~-a-d:i)io~ 'tc> t,h·~
tax, Watutory inte~·e'~·• a't th'e :r~;t~ bf ~% 6l th~ tax p'er a'nnum is ·~I ~6 ~IJ·e ds bf * ··· ___ .. __ _
19===.in tli'e amount elf
APPRAiSED 'sy: --1----~--~·-···-:--c~~----·---~:,r·.-·-
7 "tfntteffl"a~Ha~ '*P~~m~t~t)
AMENDED ASSESSMENT
$----------------
~------... __ _.,..~--__ ... ___ -~ -
-... -~ .. ,_ -· -· '-_ ..... ·-------------·
. .. -~7~5~ . -----,. ~~_..,. ~••"-•• -~--I'..,..._..,~~,.,..--
'
$ -===-=-=·· =========
INsfRUET.J8NLf8.fAx~f(E~§
' s ~ ' Make cHeEks or moiler or~ers pCiy6~1~ icE T 0 ! !1 r_ t) p:-•~ l ,_, t , ; • ~'.~I . . . To rnsure P.rope~ cred1t tp your account
Hi is offi~ial .NoJic~ must accompany -t.), r t \ ~ . r' 1.: ~ 1 , ~~ -· • ~ •• '" • c four payment. Mcii I or bring it to:
COUHT HO.;~i
WASHii~GTUN, PENNA. 153UJ
If you have a I ready paid this tax to an e.xecutor, administrator, attorney or other petso;;o Lr,epresentot i ve ~f,Jh~ .
ecedent for forwarding to the Commonwealth, list below the date paid, name and addres~~of th~· person to whom,) d
y ou made payment, their official title and the amount. •
D ate Paid Name and Address of Payee Official Title 'Amount Paid
u nder 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
b
s
e
y you may qualify as deductions against the gross value of the property. in the computation of tax due~ .. If any
uch expenditures meet all of the three following tests, it is recommended that you itemi~e the payments below,
xecute the affidavit, and return this notice. The Register of Wills will examine the debts claimed and allow
th ose which he determines to be proper. The tax will then be recomputed and you will receive an amended
a ssessment of tax. '·
T HE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts, and
2 -You actually paid these debts out of the account or property descri.bed 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.'
D
--~~,-~~--~------~rS~CH~E~D~U~L~E~O~F~D=E~B~T~S~----------~~--~~--~
ate Paid Name of Pa ee Descri tion of Obligation Amount Paid ~~----;-~----~--~~-------r----~~-L-
--------;----------------------r---------------------------~------~----~--------~
TOTAL $
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)
SS:
COUNTY OE _________ _
I , hereby certify that the foregoing is a just and true statement of
f uneral expenses and other debts of the decedent, , for which I
was legally responsible and which I did pay out of the property herein taxed. I further certify, that to' the
best of my knowledge and belief, these same debts will not be claimed by any other person, for inheritance
t ax 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 respectfull'y report that I
have allowed deductions listed above in the total amount of $ -----------..
Dote of Approve I:--------------------------
Register of Wi lis
;' .
. ADDRESS
-~ban~, !~~-···------:-~-
Bureau of Covnty Collections
.~ ... ::.·:::::-:_·~.L.:~_:_-~·-···-------'--------·--·-··--c,-------. 411 S. S~coiHl Street .
,. _,~. ~~p, -~~Df:. -~ :~~J:: .• / ~·.·.·~.~~·:;~~:/J~~~~,.:,·ig: .:;·:··!~J~1t~~.k~~.:·' ~~·~~~:~~'tr~~~~.:. :~li1~ ..
. -~· . :.>. •l ' : ~ \ "
' '
.· ·' ' l .. ;
;-...
·~ ' ·~·
....----------------~ ------.. ------------------------------------------------------
RCC·4 {8-68) COMMONWEALTH OF PENNSYLVANIA
NO. a . DEPARTMENT OF REVENUE __ . _ .-__ > ' 11992 OFFICIAL RECEIPT • PENNSYLVANIA INHERITANCE AND•):ESlATE'T·-·-·------···
RECEIVEDsiXTY THP.EE <l11d 71/lOOs;: 4 ;:;; '*' A --;;; ' t *" t o; . . I representing Pennsylvania Inheritance or
dollars
MARY JAln!: CORN.r.J..L & WlL.LIM-i RUSSLIJ, CORNEI.J., Estate Tax due from the following estate: From:-A~f.~~~~.1~~~~L-----------~------------------------------~---------------I!
2%Tax on $ __________ $ _________ _
Date of 15% Tax on $ _________ _ $ _________________ !_
% Tax on $ ______________ __ $ ________________ m
Estate Tax, Act of
May 7, 1927 $ ______________ __
TOTAL TAX CREDIT $ eoo.6l
Remarks:
JMO
.:it J..
Less five percentum of tax if Pr Pd. 7J6,.Sl~Jr, .. paid within three months aftera:i •
. . Due 63.?7 date of death $
Plus interest at the rate of
___ %from
to
S E A L TOTAL AMOUNT PAID $ 63.77
' ' NOTE: This Triplicate Receipt to be retained lor audit purposes.
Received by ~.t:;<',fJ~ioJ4..:~ ..... ~~3~~"""L--:-------NOTE: In accepting the transfer inheritance tax on future estates, prior to the death of the
tenant or tenant for years, as evidenced by tliis receipt, it is understood that the Commonwealth
not be precluded or prevented 'from 'hereafter assessing additional inheritance tax at the death
life tenant or tenant lor years whenever it appears that such additional tax may be legally due a
. collectible lor any reason whatsoever.
-----·--------~--------~----------------------------~-----------------··------~ -
,... .... ,... .......... ~""""--.,........~T' ~,-~ ~-.,--·• ~-...,-"1:",-...,.....~,...,-.-.............. -,
4 59 0 0
4 5 9 0 0 5
5 7 0 0
4 0 2 0 0 ,,, ..., .
. ~ ................... ~~•••••+•''''M'M'ttttttt'•M·tt'tH
~ l
5 0 0 0
4 0 0
3 0 0
5 7 0 0 ~:-:
.0'0 T
15.0 0
tO.OO
'2;' 0 .0 0
2 o .eo
15.09
5.00
15.00
25.60
6.40
5.70
137JGS
3Jl66.67
4,83333
LS 1 8 JO
lJJ 2 5 .71
Z279.70
79316
2;204.50
22950
22950
9825
6550
16)882.225
3)538.66-
1 3) 3 4 3 .56 s
13;343.56 T
.ocr T
1215.00
63!>0 is.oo·
2.00
258.06
9 2 0.00
4 8 0.00
40.00
50.36
3 50 .0 0·
;~:
137.70
3) 5 3 8 .6 6 s
3~538.66 T '•