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Home My WebLink AboutOC1971-0709 - ESTATE OF BYERS----------------~-------------------~------~~--....-,.----------------.. Form No. RCC-62 (6-70) THIS FORK REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000, UNDER SECTION 701 OF ACT OF JUNE 18, 1981, J EFFi!:C'llVE .JANUARY 1, 1962. (FILE IN DUPUCATE WITH COPY OF WILL ATTACHED) . ~J-7/--'709 OFFICE OF THE REGISTER OF WILLS -/ County of ... :v{~?P:~J?-9.~<?!1 .......... . Virginia I. Farquhar 516 Charles Street, Speers Hill, .............................. · ................... of .............................................. . Ch 1 . p (Name) _ (Addreu) ar ero~, a., being duly _____ S,WQ_~_:Q _______________________ according to law, deposes and says that.She is the ___ JDJQ_:!]Q..9:,:Q:1;: ___ ~nQ. ___ QnJy ___________ _ · • h • (Exec., Adm., Legatee, Etc.) surv~v~ng e~r of the estate of ____ J~J!!~_;! __ ~~!'_9J[ ___ ~Y-~!'_$ _______________ whose last residence was ____ ,?_lg ___ Cb..?:;~;_l~.s ___ S_tr.e_e.:t_, ______________ _ '11 Ch 1 • p (No.) (Street) Speers H~ , ar ero~, a., ----------------------------------------·----------deceased, and that the whole of the estate of said decedent, who died -----~~y __ J_-?._, __ }.,9_'Zl' (Ci!Y, Borough or Township) (Date) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA. WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES, GIVE NAMES, ADDRESSES A~lD RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value None 0 ,, Personal Property _,,_,, 11!~ 1970 Ford Fairlane, 4 Door Sedan, Mrg. ~er. No. UH?~. .4:i~~~ '"7 $1575.00 ---- ~ ~ ' ~ . -. NOTE: You may expedite the processing of this return by filing with it, and as a part of the return, letters from financial institutions or mortgage holders, certifying to amounts on deposit or owed by the decedent as of the date of death, Such letters must be £igned by a responsible officer of the financial institution or mortgage hvlder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of account, account number and the exact name or names in which the account is registered. <-~-• _ ., -' '. ''~-" -'\ ~-; -->-~ ·::-~ . ·~~ ·--·. _,,,.~."<X'<- .---~·-.. ~. ~-------~-~~--~~--------~--------~-~---~--------------, Jointly Held Property Estimated Value . None . o• .. \. -. ~ 'J ~ ' . c. c • 0 .. -- .. ~ . : c' : -- - Transfers within TWO YEARS Prior to Death None 0 That at the time of death there was no safe deposit box registered ih decedent's individual name, or jointly with, or as agent or deputy of another, or in decedent's individual name, with right of access by 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 None - BENEFICIARIES .. - BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest, vested, contingent or otherwise, in estate.) are involved, set OR NO, AT DEATH OF IN ESTATE forth this fact.) DECEDENT Virginia I. Farquhar 516 Charles Street ~peers t11J.J. Charleroi. Pa. Sister _Ye_S. Whol P ! RESIDENT DECF;DENT DEBTS AND DEDUCTIONS CLAIMED NOTE1 List first five items in the spaces so provided, observe notations thereon, and instructions • DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN r---~--~~~~~~=--------.----------~~~~~~==~--------~~~~~---b~EGISTERONLY V' Howard \IJ-. McCrory Funeral expenses paid inc 1 uding $ ~ • .:>.1. $ Social Secu_r..i-ty Lump Sum Dea h;1 (S" clS7 Benefit of/$255.00 ' Register of Wills Howard F. Carson OTHER DEBTS AND CLAIMS Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses • (Estimated) Counsel fees • Fiduciary commission • ( •) See Note below Note: After allowing th~ Social security Death Benefit of $255.00, the artual debts paid by the informart is $1445.51. Total 1() 00 150 ool Note: The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee, commission oi· debt is greater Subscdbed and sworn to before me this ..... .;(<.f. ........... . or less than the estimated amount claimed and allowed. I ' fa~~~~ I!~-. /i;~ ...... n ormatn (~~~·";"·. d.~ ........ ~ ... ·_· ·.·. -dafof/) ... !U~j . f.:::,::::B·O:R~O~:NTI!AL NOTARY p~~~~~:.·~~:~;:~~~~;t·~!;;,;~;; ................ . · • · • • • · · • • · · • · · · · · ·~·~: · • · · • · · • WASHINGTON COU • -MY COMMISSION EXPIRES MARCH 12 ~~~ .<;:?:c:.:r:~.~:r:~?:? .. ~':.• ...................... .. Memllilr Pennsyfva · A • 1~ (Ctty or Town and State) · . ma ssn. of Nnterles . Having been duly sworn according to law, I do hUb~ ~ij that the above appraisement is made in conformity with law on this ... ' ........... ~ ..... dayof ........ (/..-.-.--.;-.7 .............. ~._). ........ ,19 .. 7.( ~ ........ ~~ .. ~ ...................... . Appraiser In the event that any future inte1·est in this estate is transfened 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-inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for ..... W . . ~ County, Pennsylvania, do respectfully report that I have allowed debts and deductions in the amounts claimed by deponent, exc t as to those items where a greater or lesser amount Dated: ....... 1.-:-.. 9.:-.:J .. I......................... . ............. ~.!.{ .. )!~:-.~ .. ~ ... . is set fortil in the last column to the right in said schedule above, which greater or lesser ~~:molnt re ents the sum allowed as a deduction. Register of Wills IJ. .1~ --, '- : _l .._ d ) "l ·l ., -:J .. 1 +-> '' Form No. RCC·62 (6-70) Will Administration lNo. -----..... Year ..... IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF James Leroy Byers, Deceased Late of Speers County of .. ~~~J:l?-n9:t.on ................. Commonwealth of Pennsylvania REPORT AND APPRAISAL Howard F. Carson 1 c-·: · r.:· n · , · I t •..• -I • I ~ • • _., w....o ~ ?7 I t-!UL Mf II 52 RU~)St.L~ J't·~·,INO I<EGISTEf\ OF \'tlLLS \'!ASH fH \;TON CO .. PA. / / R C C-81 (2-64) COMMONWEALTH OF PENNSYL VAN lA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT IN YOUR REPLY PLEA8E REFER TO VIRGINIA I. FARQUHAR-INFORMANT In Re: Estate of __ ~J..:.;A:.:-..f.i~E::.:::S~L~E::;:;R~O:::...:Y~B~Y~E~1'R~S~----- ____ _:,;;..:I/ A:.=.:S::;.:H:.:.:I:::.:N:.:..G:::;..T::..O.::..:N:..:,_ ____ County -File No. 6 3 -7] -7 09 Dear ~frs. Farquhar, You are hereby notified that the =~o~r=-=i~g~i=n~a~l~------- appraisement in the estate of J AHES LEROY BYERS has been filed in the office of the Register of Wills qf WASHINGTON County on Ju1 V 9 , 19_1.l. Said appraisement reflects the following valuations: Real Estate ------::--=~..,...,-- Personal Property ---=1::....1-, 5;::....:.7..:::.5...:.•...;:0:...:0~-- Transfers ________ r-~=-~~-- Total ---------~1~5~7~5~·~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 one year from date of death, interest at the rate of six (8%) percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date ____ ~-~llull~y~9~,~1~9~7~J----- Title FRANCES LEO, CHIEF APPRAISER ESTATE INSOLVENT DATE OF DEATH: May 15, 1971 Note: This is not a bill. J RCC-39 (5-68) . COMMOI'f(fEAL TH OF PENNSYLVANIA TRANSFI:::R INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of BYERS (Last Name) JANES L. DATE OF DEATH 5-15-71 FILE NO. 63-71-709 (First Name) (Initial) REPORT OF INHERITANCE TAX APPRAISER WASHING 'IN I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of ____________ _ Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E". Dated, July 9, 1971 ~~PRAI~ REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for_---.:..:...:..=:==-~s~=--County, Pennsylvania, do respect- fully report that I have allowed deductions in the amounts claimed by deponent cept as those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", w ich' greater or sser amount represents the sum allowed as a deduction. Dated: ___ J_u_l....;;y_9-''~1_9_7_1 __ _ INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) $ 1,575 00 $ $ ____________ ~--- 1,575 00 Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or 1,575 00 1 605 51 EST AT annuitie·s................... $------+--- ESTATE TAX ASSESSMENTS $ ____ --L. __ 1,575 00 1 605 51 E INSOLVENT FOR USE OF REGISTER ONLY COMPUTATION OF TAX Taxon$ ____________ ~--- Taxon$------------~-- Taxon$-------------~--- Taxon $ ____________ ~--- Taxon$ _______________ ~--~ 2% 6% $ _______ -4---- $ ___________ -4-- $----------4---$ _____________ ~--- $ _______ -4-- ~ Exemptions========l:== Total Estate _______ ___J.___ 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 $ ______ ---L. __ _ Add interest at rate of 6% from -------~10---------$ -------+-- TOTAL TAX BALANCE $ -----+--PAID $ _________ _J_ __ _ 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 .. JA~ms L~ROX .BX~RS .. Deceased Late of. CHARLE.RI ...... . County of . 'dASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL I' ·~ , . ._ .._r Fonn RCC-2 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE .................... J..P.:JY. ..... Q .. , ........ !.~.?.J .................. . COUNTY • .......... Y~.~.h..~.P.:g~.-9. .. ~ .............................. . DEI:ARTUENT OF REVENUE " BUREAU OF COUNTY COLLECTIONS HA/r,RISBURG, PENNA. 1 7 12 7 FILE NO •...... ~ .. ?.:.?..~.:.?..?.~.-··················-···················· Whereas, ............................................ .J.AMES .... LEROY .... .B.YERS. ................................ late of ................. C.HARL.ERO.I.. ..................................................... . in the County of ....................................... J~A.~.~~ .. N:9.:f.:.N: ........................................................ Commonwealth of Pennsylvania, having died on 15th Mgry 71 . the ............................................................................................. day of ............................................................................... 19 ............ , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ........................... .f..MN9..~.§ ..... ~.~~L ......................................................... , 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 Description of Asset Unit Values Made for Inheritance PERSONAL: SEE COPY ATTACHED TO APPRAISEMENT ESTATE INSOLVENT ··-,,. Tax Purposes $ 1,575 00 I I I I I I : ! -------------------------------------------------------------------------r-------H----------+----' 1•/ASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of JAMES LEROY BYERS Deceased. Late of CHARLEROI Date of Death, ................ :S..-15-71 AppraisemeJ?t Docket V ~~-··········y··g-································ I ·····················································• Page, . ./.~~ .. :-:. .. '-............. No. 63-71-709 Filed in Register's Office, ......... J.ulY. .... 9. ...... 19 .... .7.l Amount of tax due, $ .................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, Appeal f1'om Appraisement, Entered and charged, • ... ,,_. - ,. ~ \ , \, ~· ,I L-... IN OF IN RE: Estate of JAMES LEROY BYERS, Deceased. PETITION FOR SETTLEMENT AND DISTRIBUTION OF ESTATE OF LES THAN $2500.00 UNDER PROVISION OF SECTION 202 OF THE FIDUCIA·"'- IES ACT OF 1949~ AS AMENDED. :·'i:': -., ~ i-·1 :::n (r; n r:- -;---~f"'f :::: (') --" ~-- ....., .. __ ) ~·- 1:1 C; ::: ): ...... _ -o r-C> )> (./} -: c;_ ,-.- 1 • "' !.~- ':1 "-' ,.... .... ~:T~ ~ft'rw£-t:fown4e/lor~~ ~~«~ 15022 I ::;,4-/-1-7 ~ HFC/ rna 1-1 I 6/18/71 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. ORPHANS' COURT DIVISION IN RE: Estate of JAMES LEROY BYERS, ) No. ----------~--------------- Deceased. ) PETITION FOR SETTLEMENT AND DISTRIBUTION OF ESTATE OF LESS THAN $2,500.00 UNDER PROVISIONS OF SECTION 202 OF THE FIDUC- IARIES ACT OF 1949, AS AMENDED. TO THE HONORABLE P. V. MARINO,- PRESIDENT JUDGE OF THE SAID DIVISION: The Petition of Virginia'!. Farquhar respectfully re- presents: 1. That she is the surviving sui juris sister and sole heir of James Leroy Byers, who died May 15, 1971, a resident of Speers, washington County, Pennsylvania. The father of your petitioner and said decedent, was James William Byers, who died in 1938, and the mother of your petitioner and said decedent was Fallie Byers, who died in 1928. These said parents had a third child, Alberta, who died in 1928. 2. That the said James Leroy Byers died intestate. 3. That said decedent was survived only by your pet- itioner as recited above. Your petitioner resides at 516 Charles Street, Speers, Washington County, Pennsylvania. 4. That at the time of his death, the only assets be~ longing to the decedent was a 1970 Ford Fairlane, 4 Door Sedan, v· the value which has been determined to be the sum of $1575.00 being the NADA Blue Book Wholesale Value for said vehicle. 5. That your petitioner "Vas a part of the .. decedent's household at the time of his death. 6. That decedent was not·employed at the time of his death and no salary or wage payments were due him nor have any of the same been received by your petitioner or anyone else, since decedent's death. That the Pennsylvania Title Registration for the aforementioned 1970 Ford Fairlane, 4 Door Sedan, is still in the name of the decedent, and authority to the Pennsylvania Bureau of Motor Vehicles is needed to trans- fer the said automobile into the name of your petitioner as the sole heir of the decedent. . . ' ,. ,. l ~ ~ 7. That the decedent was not indebte·ci to anyone at the time of his death• and ·your petitioner ha~ paid the following h. ' . ' expenses of his burial, a copy of the receipted bill is attach- ed hereto, made a part hereof and marked "Exhibit "A". Howard W. McCrory, Undertaker, $1540.51, and there are no other creditors or parties interested in decedent's estate of whom petitioner has knowledge, except the Commonwealth of Pennsylvania, which would be entitled to inheritance tax on the net-taxable balance of decedent's estate. Of the aforesaid $1540.51, the sum of $255.00 was paid as a lump sum death .benfit by the Federal Social Security Administration, leaving a net sum of $1285.51, as having been paid by your petitioner, for which sum an inheritance tax credit is claimed. 2. 8. That your petitioner has filed with the Register of Wills of Washington County, Agent for the Commonwealth of Pennsylvania, in the collection of Inheritance Taxes, a true and correct Report and Appraisal of the assets of which decedent died possessed and Statement of Debts and Deductions (RCC-62), which has been approved by the appraiser for the Commonwelath; said determination is attached hereto and marked Exhibit "B 11 • 9. That there accordingly remains in the decedent's estate a balance for distribution ~289.49, subject to adjustment by the expense of administration. 10. That in addition to the credit for the sum of $1285.51 paid by your petitioner on the funeral bill, your . . ' petitioner is paying the attorney's fees for the preparation and presentation of thls Petition ahd'th~.allied filing fees and costs. The fees and costs were itemized in the Debts and Deductions Statement (RCC 62) refe~red to'iri Paragraph 8 above. WHEREFORE, your petitioner prays your Honorable Court to direct distribution to her of the aforesaid 1970 Ford Fairlane, 4 Door Sedan, in kind, in accordance with the provisions of Sections 202 and 211 of the Fiduciaries Act of 1949, as amended. 3. ·r .. STATE OF PENNSYLVANIA ) COUNTY OF WASHINGTON ) a , SS: On this 25th day of June, 1971, before me a Notary Public in and for said County and State, personally appeared VIRGINIA I. FARQUHAR, who, being duly sworn according to law, deposes and says that the facts set forth in the foregoing Petition are true and correct. Sworn to and subscribed before me this 25th day o£ June, 1971. 4. . ' " • ,.., ·" .() ..,~ Phone: 326-5621 --------~~---:~),--. -_ --.·, STAT~M~NT Monuments June 1 9, t h. 197 . ._~J-=--·- !Jlfnwatb ll. ~41rQ!rnr!! !=UNERAL HOME 24 HOUR AMBULANCE SERVICE 334 Main & Cook Streets, Fayette City, Pa. 15438 Mrs.Athel (Virginia) Farquhar. 516 Charles Street,Speers Hill. Charleroi,Penna. 15022. • I l 1971. I May 15~ th. To:- Complete funeral expenses for Ja~es 1 Byers. Brother; I •·~ Casket and services ,075.00 Wilbert top seal burial vault 200.00 Burial clothing 70.49 Lid spray of flowers 1 37.10 Opening and 'closing grave I 100.00 Uniontown papers and radios 11.92 Three copies of death certificat~ 6.00 / Cemetery decorations and tent --~--~Q:QQ ____ _ Total Received Payment in full. June 19, th. 1971. How~ W.McCrory,Funex_~l Ii.Qme. By _LSI"AMA-~ '2J. /71 ~( ~. '540. 51 Exhiloiit "A" _e:nrr· \<-· .• --------------~---~~ ·~ Exhibit "A" l I I I [' I ·, R C C-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT VIRGINIA I. FARQUHAR -INFORMANT IN YOUR REPLY PLEA.8E REFER TO In Re: Estate of JAMES LEROY BYERS ----~~~~~~~~~~~----------- _____ l..u.Y..oAu..Su.H..~..· IL-Nt;i.JJGu.'I'.J...~.JOu.JN:--____ County -File No. 6 3-71-7 0 9 Dear Mrs. FarqhAR, You are hereby notified that the~--o~r=i~g~i~n~a~l=------------- appraisement in the estate of JAMES LEROY BYERS has been filed in the office of the Register of Wills qf WASHINGTON County on Ju1 V 9 , 19...11. Said appraisement reflects the following valuations: Real Estate -----'------------------Person a 1 Property __ l~,....:c;w7~5J.....,.;Ou.u0 ____ _ Transfers ___________________ __ Total --------------~l~,~5~7~5-,~o~o~--- As to such tax that is paid within three months from date of death, a five (5%) percent discount is allowable. As to any tax that remains unpaid after one year from date of death, interest at the rate of six (8%) percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date ____ ~J~u~1~;~r~9~·~1~9~7~1=----------Signed~~. Title FRANCES LEO, CHIEF APPRAISER ESTATE INSOLVENT DATE OF DEATH: lvfay 15, 1971 Note: This is not a bill. -~-11------------------- Exhibit "B" Hfc/ma 1-1 2._ ;-. 6/18/71 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. ORPHANS' COURT DIVISION IN RE: ) Estate of JAMES LEROY BYERS, ) No. Deceased. ) D E C R E E AND NOW, this ;·_t day of z, consideration of the annexed petition a to the pro- visions of Sections 202 and 211 of the Fiduciaries Act of 1949, a amended, the Court Orders and Decrees that the following assets of the Estate of James Leroy Byers, Deceased, be hereby awarded to Virgin1a I. Farquhar, as the sole surviving heir at law: 1970 Ford Fairlane, 4 Door Sedan, Mfg. Ser. No. OH 28Ll41258 THIS DECREE shall in all respects have the same effec as a Decree of Distribution to be made by a personal representa- tive and a certified copy hereof shall consititute full authoriz- ation to the Pennsylvania Bureau of Motor Vehicles, to effect a transfer of the title to said automobile to Virginia I. Farquhar. BY .. ,. <-___ IN THE OF WASHINGTON COUNTY, PENNA. ORPHANS' COURT DIVISION NO.~o£ 1971 IN RE: ESTATE OF JAMES LEROY BYERS, Deceased. PETITION FOR SETTLEMENT AND DISTRIBUTION ·OF ESTATE OF LE~S THAN $5,000.00 UNDER PROVIS- IONS OF SECTION 202 OF THE AMENDED. \) < \) ·~ ~r~~ ~~_.an~-fl~dkrpok~ £/~o« f!&vr~ 15022 --JJ! A 1 Hfc/ma 1-1 8/27/71 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. ORPHANS' COURT DIVISION IN RE: ) Estate of JAMES LEROY BYERS, ) No.''714 of 1971 Deceased. .. ) PETITION FOR SETTLEMENT AND DIS- TRIBUTIO~ OF ESTATE OF LESS THAN $5,000.00 UNDER PROVISIONS OF.SECTION 202 OF THE FIDUCIARIES ACT OF 1949, AS AMENDED. TO THE HONORABLE P. V. MARINO, PRESIDENT JUDGE OF THE SAID DIVISION: The Petition of Virginia I. Farquhar respectful~y represents: 1. That she is the surviving sui juris sister and sole heir of James Leroy Byers, who died May 15, 1971, a resident of Speers, Washington County, Pennsylvania. The father of your petitioner and said decedent, was James William Byers, who died in 1938, and the mother of your petitioner and said decedent was Fallie Byers, who died in 1928. These said parents had a third child, Alberta, who died in 1928. 2. That the said James Leroy Byers died intestate. 3. That said decedent was survived only by your petitioner as recited above. Your petitioner resides at 516 Charles Street, Speers, Washington County, Pennsylvania. 4. That prior to August of 1971, your petitioner was under the impression that the only asset belonging to the decedent was a 1970 Ford Fairlane four door sedan, the value of which ' was determined to be $1575.00 by the NADA Blue Book Wholesale Value for said vehicle; however, your petitioner now has been informed by the State Employes' Retirement Board that it holds the sum of $1449.60 for distribution to the Estate of the above captioned James L. Byers, also known as James Leroy Byers. A photostatic copy of the letter from the Board, dated August 18, 1971, requiring your petitioner to secure a Court Order direct- ing payment to be made to her under the Small Estates Act, is attached hereto, marked Exhibit A, and made a part hereof. 5. On June 25, 1971, your petitioner, by her attorney, Howard F. Carson, Esq., petitioned the Court to award said Ford automobile to her after allowing credit for the funeral bill in the net sum of $1285.51. This Court made an approp- riate Order awarding the automobile, as requested, by Decree ' v on July 12, 1971. Because of the recently astertairledpci~dit from the State Employes' Retirement Fund, the filing of this second petition became necessary. 6. That your petitioner was a part of the decedent's household at the time of his death. 7. That your petitioner knows of no assets belonging to the decedent, other than the aforementioned ·automobile and ' . retirement fund credit. 8. That your petitioner has not received any claims or information of additional indebtedness since the presenting and filing of the original petition. 2. 9. That your petitioner has filed with the Register of Wills of washington County, Agent for the Commonwealth of Penn- sylvania, in the collection of Inheritance Taxes, a true and correct Supplemental Report and Appraisal of the assets of which decedent died possessed and Statement of Debts and Deductions (RCC-62), which has been returned by the Appraiser for the Common- wealth, because the proceeds reflected in said RCC-62 were not taxable. That attached hereto, marked Exhibit "B", and made a part hereof, is a letter from the Commonwealth of Pennsylvania, Department of Revenue, Bureau of County Collections, to Mrs. Frances Leo, Chief Appraiser, Inheritance Tax Division, dated October 6, 1971, stating that said proceeds from the State Employ- es' · Retirement Fund is exempt from Inheritance Tax. 10. That there accordingly remains in the decedent's estate the aforesaid credit of $1449.60, subject to adjustment of the additional expenses of administration. 11. That in addition to the credit for the sum of $1285.51 paid by your petitioner on the funeral bill, your pet- itioner is paying £or the preparation and presentation o£ the original petition and this.petition, and the allied filing fees and costs. The fees and costs were itemized in the Supplemental Debts and Deductions Statement (RCC-62) referred to above and are as follows: Howard F. Carso~-Attorney fees -$100.00 Estimated Adminis t·ra tion expenses - $ 10.00 WHEREFORE, your petitioner prays your Honorable Cout to direct distribution to her of the Credit in the State Employes·' ; Retirement Board Fund, 1n the sum o£ $1449.60, in accordance with the provisions of Section 202 of the Fiduciaries Act of 1949, as amended. 3. / /' STATE OF PENNSYLVANIA ) . ss: COUNTY OF WASHINGTON ) On this W-day of~ , 1971, before me a Notary Public in and for said County and State, personally appeared VIRGINIA I. FARQUHAR, who, being duly sworn according to law, deposes and says that the facts set forth in the fore- going Petition are true and correct~ Sworn to and subscribed Setor~ me this ~day of /J~ , 1971. ''' -f ·' Notary Public WRA ALLISON _NOTARY PUBLIC .-commission Expires Feb. 23.19~5 &l'larlero•. Pa. washington Coufitt 4. ' '' f l I I -:~ '·> · · ~ -.· "r> ~~~l , , ~ <lj~ 'I : '< ,' ,.···' .. ·• '~:t'.t- ~.-/' .. ·, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF STATE STATE EMPLOYES' RETIREMENT BOARD HARRISBURG ' l• I • ,} ~ • • ): • Atigtlst 1g, 1§71 Ho\vard F. Carson Attorney· and Counsellor at Law Charleroi, Pennsylvania 15022 Dear Mr. Carson: Re: SS# 196-26-0594 This is in· reply to your let.ter of August 11 regarding the account of James L. Byers with the State Employes' Retirement.Fund. Mr. Byers filed an application for the return of his contributions to this Fund on April 9, 197i and died before receiving payment. Therefore, the amount standing to his credit in this Fund of $1,449.60 becomes a part of his ~state. If, as you state in your letter, an administrator will not be appointed to administer· the .estate, it will then be necessary for Mr. Byers' sister to petition the Court in order that the payment may bd made to her under the Pennsylvania Small Estates Act. Settlement of this account cannot be made until we are furnished with a certified copy of James L. Byers' death and either a ~hort cer1ificale naming the administrator of his estate, or, a court order directing payment to be made to Mrs. Farquhar under the Pennsylvania Small Estates Act, · SMA:ec. Very t nify yours, . ;IVu,_'fl/{lhJ !2el"u•' Sara tviary rJ..dams Annuity Division for Richard L. Witmer Secretary ··, I EXHIBIT "A II . ~ "'·1 . r ·,J -~~ ... ,~:·. ' .· ·' . ·~~~-~\~:·:/ ~;)~·~'< .·• '· .. ' ~ i:. -~ ' ,. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF .~O~U~TY co.~.~~S:TJ.Q~~ '"~r:.;M~'-'fii~R·~·i's BuR e~ 'Y' ····?'rf;;:'.'/':•·" :: .. 17127 . ,. >.\J.) '~ ~. ~ f ..... ~:;..~ ··f !i<,. '•t 1 -~. t:• .. ~ ~ 'i"_ ......... ~ October 6, 1971 ,. 1 .· .·.· 'kft:= ~Di~~~AWrai.ser )· . .<"·: .. : . -~'244, washington Trust Building .. . li E. COt. East Beau & Main Streets :Wshington, Pennsylvania 15301 .:- . f '' .-.. . ··. ·•· For: .Rat E.st.ete of J~ LeRoy Byers File Noc 63-71-0709 COunty of Washington Date of Death: 5/15/71 Herbert A. Brinkley, Tax Examiner Inheritance Tax Division Peter Capataides, Director Bureau of OOunty Collections EXHIBIT "B" I I ' : ··,.·\' ~~~;~, ' ;:('''::''~;:\~t~~ Hfc/ rna 1-1 8/27/71 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. ORPHANS' COURT DIVISION ---..,...-·--·--------- IN RE: ) Estate of JAMES LEROY BYERS, ) Deceased. ) D E C R E E ~ /()~ AND NOW, this J ..::::_day of $.e]5tember;-1971, upon consider- ation of the annexed petition and pursuant to the provisions of Section 202 of the Fiduciaries Act of 1949, as amended, the Court Orders and Decrees that the following assets of the Estate of James Leroy Byers, Deceased, be hereby awarded to Virginia I. Farquhar, as the sole surviving heir at law: State Employes' Retirement Board Fund in the sum of $1449.60. This Decree shall in all respects have the same effect as a Decree of Distribution to be made by a personal representa- tive and a certified copy hereof shall constitute full authoriz- ation to the State Employes' Retirement Board, to make payment of said Fund to Virginia I. Farquhar. 1 ocr OJ() 1 TS; 0 911 OCTO~I oo·or. l ;-~ 17 f7 1I ~ ~~ -T~~091 0 a·; L ~ 1I l O(T