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Home My WebLink AboutOC1971-0711 - ESTATE OF RIES/ .. ~---.,. .. Cl!nmmnnmtalt4 nf tlltnnsyluauta.} llasqingtnn Cl!nunty. ss. KNOW ALL MEN BY THESE PRESENTS: Whereas; at Washington, in the County aforesaid on the lOth. day of July A. D. 19 71 , before me, Russell Marino , Register for the Probate of Wills and Granting Letters of Administration in and for the County of Washington, in t:he Commonwealth of Pennsylvania, the last Will and Testament of Frank H. Ri~s late of· Carroll Township in the County aforesaid, deceased, (a true copy whereof is to these presents annexed), was duly admitted to probate; and Lois Ries trix the Execul!flX in said Will and Testament named, having appeared before me and taken and subscribed the oath of office prescribed by law; NOW, THEREFORE, I, Russell Marino , Register as aforesaid, do grant these LETTERS TESTAMENTARY, unto the said Lois Ries committing unto Her the administration of all and singular the goods and chattels, rights and credits, which were of said deceased, and requiring Her to exhibit a true and perfect inventory thereof into the Register's Office, at W wshington, within ninety days from the date hereof, and to render a just and true account of said administration at the expiration of six months from the date hereof, and to regard and comply with the provisions of the laws of this Commonwealth relating to inheritance taxes. IN TESTHv10NY WHEREOF, I have hereunto set my hand and the seal of said Office at Washington, this 10th. day of July in the year of our Lord one thousand nine hundred and Seventy One /;J A A '-- .................... i.·~---·················~·-··········· Register J I i i l l I ~ I $.t ~ I ! -i = ! c.. l ! a II. ! I ~ 0 Ull -Ul ~ Q)i I .. 1-t c.. <C ..-!! a 1-P::j C/) Ul ·! ~ ::rij $.t l ~ ~: -~i j -c.. Ill! 1 ~ Hi ~i ! ! i , .r • .. PZ .1'4 ... •· .~. ; .. ~ f'_. : ¥ ~· ' ...... : . LAST WILL AND TESTAMENT I, FRANK H. RIES, of Carroll ToWnship, Washington County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and· declare this to be my Last \vill and Testament, hereby revoking any and all former Wills or testamentary writings heretofore made by me. FIRSTo I appoint Lois Ries, my sister-in-law, as Executrix of this, my Last \vill and Testament. In the event that for any reason the said Lois Ries shall not assume or continue in her office as Executrix,. I appoint in her place or stead Mellon National Bank and Trust Companyo I direct that no bond shall be required of either of the appointees named in this paragraph. My said appointee, in addition to the powers conferred by law, shall have the power to sell at public or private sale to exchange or to lease, for-any period of time, any real or personal property, and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as my said appointee shall deem proper. SECOND. I direct that all my just debts and funeral expenses be fully paid and satisfied as soon as conveniently may be after my death. THIRD. In the event that after my death there should be a dispute as to my domicile at the time of death I state that it is my intention to maintain my domicile in the Commonwealth of Pennsylvania during my lifetime. I have no intention of becoming a domiciliary of any other state and my sojourning in any other state,.whether for an extended period or otherwise, shall be on a temporary absence from the Commonwealth of Pennsylvania. It is understood that my wife may have a different domicile than I. -1- J • ' ' .._, ·"'.· FOURTH. I direct that I be buried in the Mononga~ela_Valley Memorial Park cemetery in the plot owned ·by me and designated for me beside my first wife, Sara. Jane Ries. FIFTH. I direct that my entire estate shall be distributed in the following manner: (a) One-half.to my wife, Laura J. Ries; (b) In the event that I am at the time of my death the owner of any interest in the tinning and roofing business known as Frank H. Ries I give,and bequeath that interest to Lois L. Ries, my sister-in-law; (c) All the rest; residue and remainder of my estate I give, devise and bequeath to those persons other than my wife . who would have received my es.tate under the provisions of the Intestate Laws of the Commonwealth of Pennsylvania had I died intestate. SIXTHo I direct that the taxes to be assessed-in com~equence ··- of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid by the persons receiving the property giving rise to the tax and shall not be paid from my residuary estate. SEVENTH. In construing the provisions of this, my Last \vill and Testament, use of the masculine, feminine and neuter genders shall include the others; the singular shall include the plural and the plural ,shall include the singular; and words used in the past tense or present tense shall include the future tense. . ..... . . -:·.~· _,!"•:0:,_,_··.~1:#$~ IN WITNESS \VHEREOF, 1, FRANK H. RIES,. have hereunto set my -2- -·~--~--------~------------------.-------~------~-------,-.--~--~.~-------.--~ • i, hand and seal this :3:?rtt day of· () CT(JS ~ R ' 1967. The foregoing instrument, consisting of this and two (2) preceding typewritten pages, was signed, sealed, published and declared by Frank H. Ries; the above T.estator, as and for his Last Will and Testament, in our presence, and we, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as witnesses this 30-H day of. {)c rei 86/? ' 1967. Witnesses: Addresses: I -3-.·.· • I &3-11-71 J 1\ffi~autt ®·f fxrrutnr ®r 1\bmtutstrutnr { ~tutt nf ftuunyluuuiu t C!tnuuty nf llun4iugtnu J !i!i: P ll b f th d · d th ·t Notarv Public · d f 'd ersona y e ore me, e un ers1gne au or1 y, a .............. ..z ............................ m an or sa1 County and State, appeared ........................................... ~QJ:.~::R~~~-----:· ..................... who, being duly sworn according to law, deposes and says that she .. is· the executor or administrator of the es- tate of ............ .fAANK..H ..... Rit.S. •.................. deceased, that the foregoing schedules constitute a .., , t . t ·-~ · -d · ·· t f th l d 1 t t f FRANK H. RIES ~ comp1e e mven ory an appraisemen o e rea an persona es a e o ········-···-···············--···---····---·• deceased,~except real estate outside the Commonwealth of Pennsylvania; that the figures opposite _ . ea~h item "of real and personal estate in the foregoing schedules are determined and stated by the -undersigned to be the fair value of said items as of the date of the decedent's death, based upon a ... just appraisement of each item made by the above named Executolix.. ~lUX. Swo;·n.~nd subscribed before me this ...... 2ls.t ........ } ~ ~ •::,. v . day of .. ::~~--A~g~!1·'·7": ... 1~ .71......... ....... . . . ~iAd~-i~i-~t~~t~~ ................... .. RE~JA F. HIRSCH·;·~~ ... ~............................ - OJ :Jr3 !3~nough, Washington County, Pa. ADDITIONAL INSTRUCTIONS \\.~. c :11 01issioll. E~re~~~~n~~~ust be filed within three months after appointment of personal representative. '11 ~ 2. A supplemental inventory must be filed within thirty days of discovery of additional assets. 3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33, Over $10,0.00, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 194 7 P.L. 513 Sec. 5.2, 72 P.S. 4844.2 : 3Jttttttttnry UtW .Apprtti!ituttttt of the goods and chattels, rights and credits which were of ..................... : . .:f~~---~-~---Jq:·~-~---····--···········--··late of ................. G.~;r.~_gJ,.J. ... 1:.9~~h~P.t .................... . Washington County, P~~~-taken· ami' ?it~de in conformity with the above affidavit . . DOLLARS CENTS PERSONAL ESTATE: -·-. ~ rl· 795 19 16,333 49 Checking Account, Mellon Bank, Domnra Office, .. Savings Account, Mellon Bank, Donora Office, 1970 Ford Automobile, Manuf.No. Oj84Nl30243, 3,500 00 REAL ESTATE i None. 68 J -, - ' ·~ \ ~ I I '--I ·I I . \ __ , ( l .. '" r ::" .. .1 : ;:. : r • 1"!.; -:. '~. ll ) I \ ':: )., • , ~ \. ;, ..._ --~ -. ,{\ ·.. . ' (• _,. , :, ' .(, I ..... -. . . . r;_, ,• • ,4 ,_ S. I j \ ~· ,,\ ,.,,,. . l \ ·'' 11 '~,,,1 tl\ -I ·-l /?f'sa ? 3 --7/-Jll Inventory and Appraisement IN THE EST ATE OF FRANK H. RIES · 1 ................................................................................ Filed ...... A~g~~.t ..................... , l9 . .lJ., .. . -{ :f" ~} en rry ~ .._c,Jc.::::- :::: ---0"'} ....,_ (/1 _·"-... _, ...,. • ~1 r-} . -.. __, ...... -~..-_;, --~ . --< c:-. .. -: --;,-.., /~ \,J J· ' --.;.,..! --- ~ .... " C) --, -~ - .o ~ =-· .:;:---,. ~ ... _ --: -... -o r--...: ::p._r-<: . en o ::::..: --.__ ---- ~ Arnold W. Hirsch, Attorney at Law, Donora, Pa. ; ...: ---1 -1 -I ' '. -: -~ v " ..:< ---1 j -1 ·-J .) -1 . ~ I .) ) .) _) .) STATE OF PENNSYLVANIA, WASHINGTON COUNTY, ' ~ SS: • 't"' · .. The withln h6med Accountant being duly sworn according to law, deposes and says that the above account . ~~ . ... -~ .. ~ .......... , ; os stated is. true and correct as ______________ sh.e. _____________________ verily believes. ---~::"!._ -.1 :::--~ -•t..., ...:-~ • 1..... .:"" Swor~· a~d -subscri-~f.fl before me this _________ Z_9.tb ____ _ ·t, .,., .......... ,~~ _ct;.~-----~------·--------------·------·------ day of -·------------l1~~-<;_}:!_, __________________________ 19 _ __?.?__._ __ _ Lois Ries ----~--~-14~~~~------------- RENA F. HIRSCH, Notary Public Donora Borough, Washington County, Pa. My Commission Expiras Feb. 2, 1973 Warshington County, ss: I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribed by Sta·tute and Rule of Court, as evidenced by proofs thereof filed to No.Jr?.}X:::2:J_'":':.33__l_ ____________ _ my hand and official •seal this. __ J_g__~---------· ------.... _.._~-. ------------------.. f3 .... 0 _..., ~ ~ ::l 0 ~ ~- ~ 9 ( ! r: 81 ' ~ i L. f ..... Cl3 r;:. ~ r-1 {1PR ~ P;·~ 3 "6 0 1-1 CIS t -~ s:: ·' I '' iJ;l •r-i E-< :rt ~ ~ r-1 E-< 'tj r-1 rn ~ s:: RUSS:::_'· M/.F~INO N iJ;l CIS li ~ REGI·STt:;~: 01: WiLLS .-{ .j.l 1'--i C/) w ~:. s r1 • ~~ ·: ... o N CO., PA. t: ~ , \ t I i \ .. I . Ni •r-i l ~ 0 z -----~-=----- . -----........ ---------------~---------- - --<, • '"" I -._.,. /'< • --·· \ \ I. COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ESTATE OF FRANK H. RIES, NO. 63 ... 71-711 DECEASED. FIRST AND FINAL ACCOUNT OF LOIS RIES, EXECUTRIX SUMMARY PRINCIPAL OF PERSONAL ESTATE, Total Debits, Total Credits, Balance, $22,265.91 v 9,037.46 INCOME OF PERSONAL ESTATE, Total Debits, Total Credits, Balance, $ 554.60 Balance for Distribution, BALANCE FOR DISTRIBUTION CONSISTS OF: Voucher for advance to Laura J. Ries, Savings Account, Mellon Bank, Donora Office, Checking Account, Mellon Bank, Donora Office, Total Balance, Date of Death: July 5th, 1971. 00 Advertisement: July 22nd, 29th, August 5th, 1971. ~ $13, 228. 45 554.60'' $13, 783. 05 J $ 3,200.00 10,187.50 395.55 $13, 783. 05 \ PRINCIPAL OF PERSONAL ESTATE Dr. The Accountant charges herself with Principal received as follows: To Goods, Chattels and Credits of the decedent, as per Inventory filed August 23rd, 1971: Checking Account, Mellon Bank, Donora Office,$ l, 795.19 Savings Account, Mellon Bank, Donora Office, 16,333.49 1970 Ford Automobile, Manuf. No. OJ84N130:M3, 3, 500. 00 Total Inventory, $21,628.68 8-19-71 Washington County, Veterans benefit, $ 75.00 9-1-71 Washington County, Monument allowance, 100.00 9-22-71 United States Gov., Veterans allowance, 250.00 10-9-71 John S. McCans, Auto. insurance rebate, 107.00 10-12-71 T.ucker & Branham, Insurance and tax escrow account, 105.23 637.23 Total Debits, $22,265. 91 ... 8-4-71 9-22-71 8-4-71 8-10-71 8-17-71 8-21-71 9-22-71 12-23-71 12-27-71 9-4-71 3-29-71 PRINCIPAL OF PERSONAL ESTATE Cr. The Accountant claims credit for payments as follows: Funeral expenses: Lawson Rabe Fun. Home, Burial services, Monon. Memorial Park, Engrave stone, Masonic Temple, Memorial plaque, Administration expenses: $3,205.90 18.00 100.00 Arnold W. Hirsch, Esq., Reimburse probate cost, 38.00 14.00 12.50 2.00 1. 00 2.00 5.00 Wash. County Reports, Herald American, Pa. Dept. of Revenue, Hbg. Auto Tag, Russell Marino, Reg., Rena F. Hirsch, Russell Marino, Reg., Lois Hies, Russell Marino, Reg., Advertisement, Advertisement, Auto title transfer, Service, title transfer, Short Certificates, Notary fees, Balance on Letters and file Inventory, Reimburse postage and phone, Exemp. of record for Florida title transfer, Arnold W. Hirsch, Esq. , Reimburse Sh. Certifs., 5. 50 34.89 12.00 Notary and Fla. phone, 4. 05 Loss on sale of automobile to Laura J. Hies for $3200; Inventory value $3500; loss, Russell Marino, Reg., Rena F. Hirsch, M. C. Alfriend, Lois Hies, File Account, Notary fees, Heal Estate appraisal for Fed. Est. Tax Return, Executrix' commission, Arnold W. Hirsch, Esq., Attorney's fee, 300.00 20.00 4.00 75.00 854.04 3,032.07 ' ... $ 3, 323. 90 $ 4, 416. 05J 8-17-71 8-31-71 3-20-71 10-12-71 7-28-71 1-1-72 Debts: G. H. N. T. & Assoc., Dr. Albert Ziffer, Webster Drugs, Cr. (Cont'd.) Bal. medical services, $ Bal. prof. services, Balance, Medic-Home Health Cen., Balance for care, . ... Com. of Penna. , 1971 Income Tax, 9.00 26.80 3. 19 175.00 28.35 $ 242. 34 ~ Mortgage: Tucker and Branham, Total Credits, One-half balance due on Mortgage on Florida T /E real estate, $ 1,055.17 $ 1,055.17 $ 9,037.46 INCOME OF PERSONAL ESTATE Dr. The Accountant charges herself with the following income received: Mellon Bank, Mellon Bank, Total Debits, Interest on Savings, Interest on Savings, Cr. None. $ 367.10 187.50 $ 554.60 J !· ,..--------------------------------- THE DAilY HE'RALD MONONGAHELA, PA. PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16, 1929 P.L. 1784, Sec. 3. paragraphs (3) and (25l. County of Washington 1 ss: State of Pennsylvania f Personally appeared before me, a Notary Public in and for said county and state, Hrs .... A. F ... D.eSant.is , who, being duly sworn, deposes and says: thaL.She...... is the hnokke.e.per. ................ of The Monongahela Publishing Co., a Pennsylvania corpora- tion, and its agent in this behalf: that the said company is the publisher of The Daily Republican, published daily except Saturday and Sunday, having its place of business at Monongahela, Washington County, Pennsylvania; that the said Daily Republican was established in the year of 1846; that the printed notice or advertisement, attached hereto is a copy of a notice or advertisement, exactly as printed or published, which appeared in the said newspaper in its regular issues on. the following dates: ... July ___ 22., .... 29 ... 1;md Aug_us.t ... 5., .... 19'Zl ............................................. . ____ :EX.~Q1J'J:'RJX.1 ... JfQ'J:'.lQE_; _____ Est~ te ... of .. fr.~_nk ___ _H_.____Ri.EZ.s_,._ ___________________________________________ _ that the affiant or the corporation in behalf of which ... she.... .. is acting is not inter- ested in the subject matter of said notice or advertising and that all of the allegations of this affidavit as to the_:7i::~.2.~h~~e~~-·-------------_ Notarv Public . c.· REID DOUGHERTY, Notary Pub\ic MONONGAHELA, WASHINGTON CO., PA. .. MJ CorJmission expires July 29, 1972. ~=-~,J~~.--~-----~ !"J:#;f!!lt~dvertising .. · .·tl.!i ~)X~:c~Krklx• NoT1 ~ !).;, of ·!iCRANK H. RIES . di!-',_Jate, 9f Carron Town's hip· . !l . ,County,. Penna. ' abO' e Te:~fa[rientary . upo'ri,>'i•th~ ~ to tl .· ~te havmg been gtanted 1 giveri<:'·w· gslgn':!d, notice is hereby make/ iiitiine~fe t Indebted there·toi•to those• tta'· ·· a e .Payment, and· ,Jo to Pte~§:11'1nf!le~a1~~ ~:tu~~fC!s W!s R1es, Executrix . · M.,._n. No. 1, Box 547A '?.nongahela, Ar .1 ,Pennsylvania 15063 '- Attn?.9.. W. Hirsch · orn~y , · ,534 ¥¢Kean Avenue l~M,ya, _Pennsylvania 15033 22. 29 and _AUGUST 5, 1971 ' . Washington County Reports Washington, Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16, 1929, P. L. 1784 Sec. S, paragraphs ( S) and ( 25). CouNTY oF WASHINGTON} SS. STATE OF PENNSYLVANIA Personally appeared before me, a Notary Public in and for said County and Commonwealth, CHARLES C. KELLER, who, being duly sworn, deposes and says: that he is the Editor of the WASHINGTON COUNTY REPORTS, the officiail legal periodical for said W ashing.ton County, published weekly hav,ing its place of business at Washington, vVashington County, Pennsylvania, and is acting as its agent in this behalf; that the said WASHINGTON COUNTY REPORTS was established on March S1, 1920, and was designated as the official legal publication for Washington County, Pennsylvania, by order of the several courts of said County, dated November 11, 1920; that the printed notice or advertisement attached hereto is a copy of a notice or advertisement, exactly as printed or published, which appeared in the said legal periodical in its regular issues on the following dates: July 22, 29, 1971 ........... ~YgY.1?..t .... ~.t ..... ~.9.?..l ............................................ . Estate Notices The Register of WiHs has granted letters, testamentary or of administration, in the following estates. Notice is hereby given to all persons indebted thereto to make payment without delay and to those having claims or demands to present them for settlement to the Executors or Administrators or their Attorneys. • • • • • • • • • • • • • • • • • RIES, FRANK H., Dec' d. Late of Carrol! Township. Washing-ton County, Penna. Executrix: Lois Ries, R. D. #1, Box 547A, Monongahela Pennsylvania 15063 . ·Attorney: Arnold W. Hirsch, 534 Mc-Kean Avenue, Donora Pennsylvania 15033 . that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertising and that all of the :;':~:" of tim dlidovit "to the ti=, ploco Md "'~""'(%!' puK ~ ~tL __ ~ Sworn to and subscribed before ~ --__,.--~ ..... :?..th ........ day of ............. AY.Z.Y.:~.t .................. , 19 .... '!...~ ....... . ~~---.. -N~hhif; JOSEPHINE T. lAMANNA Notary Public, Washington, Washington Co. My Commission Expires July 1, 1974 .,_,____, ' ' ~u 14~ <lrnurt nf <lrnmmnu Jl~an nf llan4iugtnu <lrnuuty ®rp4ann, Qtnurt mtmninu In the mllltter of the Audit of Account in Est!llte of FRANK H. RIES, DECEASED. No.711 Of 1971 TO THE AUDITING JUDGE: Enter_~--m=yJ--____ .appearance for ____ L~o:....:i~s~R_i..:.e_s...::•~E_x_e_c_u_t_r_ix_. __________ _ ~ 11th day of September, , 19~ N. B.-Counsel shall, by separa:te paper, present a concise statement of each claim, with supporting calculation of any interest claimed. Objections to an account as filed, shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate conctse state- ment in that regard. J .... No. 711 of 1971 In re Audit of Account in Est!llte of FRANK H. RIES, DECEASED. AUDIT Jrarript fnr 1\ppraranrt FOR Lois Ries, Executrix ~~ ~ ... __ ~ . ~ ·I"'V a"-"~ ; ! -----==-(/) 0 c::: :de ,....._.~ ::r: -(/) c::l ~ -(f) ... _ r.r::::---__ , Z --f rn ~ ~; ~~ g ~;:!; 0 ~r :r-:.- O....';:;:;o 'C:) -c ::z i""'J ; ;.::: " -oro J>(/) ,....., Arnold W. HirsSI', ~2 f1'J t.,J ... .Attorney PETITION SUR AUDIT Testate Form j IN THE ORPHANS' COURT OF WASHINGTON COUNTY Estate of ....... f..M:.NK .. H! ... RL~.$.J .................................... . No ......... .1lL~fJ~.1~---··································· Fiduciary ... ~Q-~~ .. Rt~_f?_, ___ ~-~~f!-~tf'.~e ................... . Deceased Date of Date of Decedent's death .... J\tlY. .. ~t.112 ... W.7.L ................................ Grant of Letters ..... J.1-!~Y--lQt.b •.. .l.9.7.L .............................. . . . This is the ...... F.i.r.s.t..9:.m:l..F.i.D.SJJ.As;_c;_QJJ.D..L .................... account filed in this estate , If there have been former accounts filed in this estate, list file number or number and term ................................... . ' . ............. None .................................................................................................................................................................. . Election to take Date Election Place of; Under or q~. (cross out one) Filed .................................. Record ............................. . Name of surviving spouse ........ ~-~!!f'.~.J.~ .. BA~~---········································································································ List issue, where material: None. .. Did decedent marry after execution of will? (indicate) ~No. Any children born after execution of will? (indicate) ~No .. If answe·r yes, name them ... ~-~---······························: ........................................................................................ . Legatees Laura J. Ries Bert H. Ries Edna Staley Anna Eisenberg Alta Irwin Dorothy Sarber Schmidt Blaine Howenstine Geraldine· Bagley List, if exceptions to above: None. If partial intestacy, give facts: None. Adeemed: Relationship Wife Brother Sister Sisterr_ Sister Sister Nephew Niece Revoked: Interest Lapsed: Fiduciary, if deceased or not sui juris Abated: Give Cause: Notice to interested parties. Have all parties, having either vested or contingent interests and all crediors entitled to notice {Court Rule No. 9 paragraph C: Section 6: Subdivision c) received written notice of the filing of the account and of call of audit? Yes. ~ If any exception give cause: ............................................. . File copy of Notice · . -· · · and date of mailing ........... A!!glA~t.~.?.r.gA .. 1~1~-~---····································································································· ' . Is estate subject to the filing of a Federal Estate T.ox Return? .. .Y..~~-; ___ '?.?.P.Y. .. ~~!~.?.~~9-~---·········································· Actual payment made on Pennsylvania Transfer Inheritance Tax. Amount $.!..~-~~~-~-?-~.i~.P.P.!'?.~~-~!.ll).~~-P.9.~.?.~ .. non -prouate 1tems If the WiH makes any portion of estate subject to a life-estate, give name and birth date of life tenant ..................... . ........... N.9.t .. ~P.P..lt9..~R1~---···········-,·······················································-'··········································································· Give Names and addresses of all unpaid creditors who are legally entitled to notice, tog.ether with the amounts of such claims; state whether they are admitted to be correct; and whether the claim is denied. None. '- Give reference to such parts of the will as require interpretation by the Court; a reference to all questions re- quiring adjudication, and a statement' of any other facts deemed necessary for the preparation of the adjudication: ~ See attached listing • . ' Balance for distribution per account, Itemize any additional debits not shown by account: $.~3. •.. 7.~.3.~ .. 0.9.. ............. . - -Interest on savings account, $220.72 Total additional debits (Add) $ ..... 220. 72 ---------------·--------------- Itemize any additional credits not shown by account: Total additional credits (Subtract) $ ........... .9.9. .................. .. Balance for distribution $ 14 003.77 .•...•. 1 •.•..•••.••.•.•••••••••..••• -.. If balance for distribution is not in casli, list each item held in kind, giving a-ppraised Value (or distributio-;, Value); -~ Mellon checking account, Mellon savings account, Voucher of Laura J. Ries, $ 395.55 10,408.22 3,200.00 $14, 003. 77 _j • ESTATE OF FRANK H. RIES No. 7ll of 1971. 1. The Estate has paid 1/2 of the principal balance of a mortgage on Florida real estate owned by the decedent and his wife, Laura J. Ries, as tenants by the entireties. The amount paid was $1, 055.17, being 1/2 of $2,110. 34. The wife contends that the estate should have paid the entire principal balance The accountant directs the Court's attention to Kershaw's Estate, 352 Pa. 205, 42 A2d 539, (1945), and Dowler's Estate, 368 Pa. 519, 84 A2d 209, (1951), in support of the proposition that the estate was only liable for 1/2 of the prin- cipal balance-r.~ (It is noted that under Section 664 of the Inheritance and Estate Tax Act of 1961, [72 P.S. 2485-664], this payment on mortgage indebted ness is not deductible for inheritance tax purposes.) 2. Paragraph Sixth of decedent's Will provides that 11 the taxes to be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid by the persons receiving the property giving rise to the tax and shall not be paid from my residuary estate. 11 It is requested that r the amount distributed to each of the distributees be reduced by the applicable tax and that the accountant be directed to pay the inheritance tax to the Comm n- wealth of Pennsylvania on behalf of each of the distributees in satisfaction of the direction of the decedent. 3. Even though the Estate Tax Return submitted to the Internal Revenue Service shows no tax due, the Accountant requests that she be re-awarded the sum of $700 to await final settlement of the Federal Estate Tax, and further requests that she be granted permission to distribute without further accounting or Order of Court any of the said reaward remaining in her hands after settleme t of the Federal Estate Tax. I 1-------.J.I..-----------------------------------'--- • If F ·1 E · I · d b P · · · 1 f R d· None claimed am1 y xempt1on c a1me y et1t1on, g1ve pace o ecor ···--------------------------------------------------------------------------------- If Family Exemption is claimed at audit, give name, relationship and basis for Claim: .... N.ane .. clai..m.ed .............. .. List any advancement or distribution on account that has been made, and nature and amount of same: Laura J. Ries, Widow, has received an advance on her distributive share of $3, 200. 00, per receipt attached hereto. Suggested distribution of balance shown, both as to principal and income, attaching signed and itemized elections to take in kind if balance is not in cosh: residuary shares being stated in proportions: Laura J. Ries 7/14 Bert H. Ries 1/14 Edna Staley 1/14 Anna Eisenberg 1/14 Alta Irwin 1/14 Dorothy Sarber Schmidt 1/14 Blaine Howenstine 1/14 I"· Geraldine Bagley 1/14 COUNTY OF WASHINGTON, SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly _______ §W.Q;J;'_Il ___________________ doth depose and say that the facts set forth in the foregoing petition are true And your petitioner will ever pray, etc. to the best of _____ h~_r_ ___________________ knowledge and belief. __________________ S_w_urn __________________ to and subscribed before ~~ ·-··········-···-------·r.:a-18-·R:re-s:-Ex-ecutrrx·--········----······-- ...................................................................................................... '!'. ;.._ .r• -.. .} •' -~ ../. No. ______________ 11Lgf_g~:n _______________________ _ Estate of ........ EMNK .. ft ..... !U~$.~------·--------· Deceased Fiduciary ... M9.t§ .. Rt.~.:?.~.E~-~QJ.J.t~i~------------- PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary will submit herewith the following, in confm:ll"fftywifhcOurt Rules adopted effective December 3, 1951, being rule No. 9: paragraph b-e; and divisions thereof: shown on pages 23-24. 1. Written praecipes of all Counsel in the case. 2. Copy of order appointing Guardian ad litem, if pertinent. 3. Copy of Order appointing Trustee ad litem, if pertinent. 4. Proof of service of above. 5. Letters Testamentary or Administration C. T. A or an attest copy of Will. 6. Copy of inventory and appraisement. 7. Proof of advertisement of grant of letters if not filed with account. 8. Certificate of liens in case any of the funds for distribution are from judicial sale of real estate. 9. Signed and itemized elections if any distribution in kind. 1 0. Copy of Fe de ra I Estate Tax return if es- tate is subject thereto. ··--·------~!'~.C?..!~ .. Y!.: .... ~-~!'.f?.~.h! _______________________ _ Attorney ~2 ·y d '·o;J N OJ.z!f'Jl H S V /1\ STl/lti JO l.l3J.SI!13tJ ONn::·;ru n:JssntJ 61 21 ~id ,. n; :flo~J ,/. . "~• "flj (.-6:· t (1 ., . -j I I j~~' --1 .• _J ~ ... 1 \. t' 11 r~-1 ~ 1,1 '\\\' I; ,, .... ,... (. \ }* ........... ~,? ... ···. ····. ,:-"t:-·.·0, · .. ~ "/ ...... :: (1'-: ~ -. . ' ' .: : t-.. :-~ ·<: r ~ --.:·. t;: 1 :-..., .. \.I • ""...... ......... ... _. (... "'\ •. I .... ., .... (\' ...... '" ... ..,., ~# ··~ .. ,,., I It 'rtt l.) •t .. l l. r • I i· l· ,·.· .. , ·~ J. '•.· ' .• .· . · .· .. •. ·, ,· ... .\ .. .. ,. .· . • . .. ~ .. .. ... ·.,···· ' . ... ... ... .. ··.:. ' ~~ ·" ..... ·." ,. '· . .. ~. .•· . .•. , . ' . . . · '·· .. . ,~" ~~;.... ~; ~ ~ '!-;; ... ;· .... ·' i..,·· • ,1 ,,....,. ••• .. :·, ~* ~ .. '• 't"• ,...,· ... • ·.\NJ ·. ....... __ ::.: . ·' ;' '· . \ • . (' _. .,. .· .• .. ;. . ~ .. '., .. ' " ., -.. :•'}, . · >. :. . . ; ... .... ".f <; • ·' r " ~-~ · .. ·.;·.·/ • .<--1 .. , 1·.' ,t~ • .... ;· . ·~ .. :--~- -··· . ~·· , ~:r ... , .,.·J:'· .. . . ·. :-': ., . ..;, . . ·~; ·:··· . .~ . .. ,,, ....... --j' [l. . IN THE ·COURT OF COM:MON PLEAS OF WASHINGTON COUNTY PENNA . . -' . . . _: · -ORPHANS' COURT DIVISION · . . . ~ z < ~ > U) z z ld D. · INRE: Estate of FRANK H.. RIES, Deceased. ~BEFORE: .. .. " z ~ ~ U) ~ ..: ~APPEARANCES: -~ 0 .I < u 0 :J ., ~ Tll\/IE: " N ai a: Ill .. . . - ( ) ( ) No. 711 of 1971 . ( ~ ) ( . HEARING ON AUDIT The Honorable ALEXANDER R. CURRAN, J., Bp·ecially Presiding. -. •' ARNOLD W. HJRSCH, Esquire, of Donqra, Pa., representing the Accountant. Monday,. September11, 1972, at 1:30 P·. M., EDST ~· ~ THE: COURT: The estate of Frank ·H. Ries. Th.e Executrix is a: .. ~ Lois Ries. and. the ·attorney. is Arnold W. Hirsch.·· u .I 0 MR. HIRSCH: ii: If Your Honor· please,· !"have an 9-ppearance entered IL 0 here on behalf of Lois· Ries, the Executrii¥. This· estate do.es pr~sent:na. ·couple of complications which the Court '~;tould have to deal vvith. Mr. Ries left a 'vidow 'vho was a resident of Florida 'Vhile he himself was a· resident of Pennsylvania and had asserted that domicile and intended to continue it in his Will. We have made some substantial payments on jointly-ovmed property which J • -· • -~ , . ; ~ z < > .J > Cll z 'z 1&1 II. i 0 I-C) z J: Cll < ;:!: ..: u a: t-Ill c .J < ~c :J ., :t I-I' N tti a: 1&1 1-a: 0 0.. 1&1 a: 1-a: :J 0 2 -; -., ' (. ' + "'' ""' 1 ' . r t t t ~~ ' r .~ i _. ' f ·_ 1 ( · he Oi~ned withJboth his widm~' and va_i.ious brothers and sisters. We.have filed a Federal Estate Tax Return which accompanies the ' .. , Audit Petition. ·Now. the balance for distribution is all cash except for an advarice to~ the widow, for which we have a voucher. The ... ·, 't . ~ "'I ... ' i i ' ·• -• widow did not make a claim for her family exemption. The problems which I feel the Court has to deal with are, first of all, the decedent and his widow, during his lifetime, owned a piece of real estate in the State of Florida in 'Yhich the 1vidow resided. There is a mortgage balance due on that piece •Of real estate in the amount of $2, 110. 34. The estate paid one-half o that balance. The widow contends that the estate should pay the entire principal balance because it was an obligation of the husband And we cite in our Audit Petition the cases of Dowler's Estate in support of the executrix's determination that only one-half of the principal balance was allowed by the estate. That is the one problem. ' And I think that the citations will support what the executrix did. ~ THE COURT: Did she sign the mortgage? < u ii: II. 0 MR. HIRSCH: Both of them had signed the mortgage and bond. ThEse cases say that where there is that sort of a jointlliability, even though there is a note, if the estate paid the whole thing, it's entitled to contribution from the surviving entirety tenant. So the Court says all the estate is liable for 1i:s; one-half tof the principal balance. A second problem was that the decedent's Will ----------------------,-----c,o------------.. • -· ~ z < > .J )o Ul z z Ill a. i 0 .... CJ z X Ul < 3: ...: !:! a: .... Ul c .J < ~· c :J .., :t ... ,... N .rti a: Ill .... a: 0 0. Ill a: .... a: :J 0 u .J < u ii: II. 0 provided that, and I quoted, that "the taxes to be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid by the persons receiving the property giving rise to the tax and shall not be paid from my residu~ry estate." And the executrix requests that the computation made by the Court should deduct from each of the distributees the amount of the tax that would have to be paid on that distribution So that the executrix hers elf will be authorized to pay the entire amount to the Inheritance Tax people in Pennsylvania. The wido'N is at one rate and the other legatees and devisees are another t'~te. That's a mathematical problem. The third one is that the executrix asks that the Court reaward her $700.00 to await final settlement of the Federal Estate Tax. We filed a Federal Estate Tax Return 'Nhich shows no tax due, but as;:a matter of caution, we 'Nould like to have this money available until the estate is settled. And then the executrix would like to have authority to distribute it in the proper shares to the persons entitled thereto. Aside fromcthat, Your Honor, it's a simple estate. THE COURT: Is anybody else here interested in the estate of Frank H. Ries ? ( NO RESPONSE ) THE COURT: We will consider the estate closed, subject to those problems that you have raised. ( AUDIT CLOSED ) 3 ,.; . . ·~------~r--------------------------------------~--------~~--~·----- ·' e ~ z c( > .J > Ul z z ~· i 0 1-... Cl z i en· -· c( ~ ..: u ' II: ~ }- Ul c. e .J ~ !:! c :l ., :r .. " til ui It Ill ... II: 0 0. Ill q: 1-II: :J 0 u .J ,c( 0 ii: II. 0 e ' .. ~ .. I. hereby eertify.that the· proceedings an evtdence are contained fuUy and accurately In the notes taken by me on ·. . ·the heartnq of the above cause, and that this copy i.s a correct transcript of the same • , . .The . .foreqoln~ reeord of the proceedtrigs upon the hearing qf the ·above cause is~ hereby approved and directed t.o b filed. By the Court, ' I I . I ,,. ' :~ ! -- -- t!;,l .. ;, ~ \ •. ... "' '-t·? ·~ :r ~ l.i •. · ... :) X UJ ;- (./) (.!) w 0:: . ,) ... --... _ 0 ,_ . ~ :z :tr· U) ~ ::>~ -;~ ... -,• . j ' . ' , ',.:;',...f \ - ~··, ~ . ... ~ ·"' ....... • -.. ..._I " • .. -r"··--4:-· .... ~-···-·:..,..,._.~ -----..... ~+.••:·· ' -'",#., J .il . -· .\ ·~ '~ ~. .. I ·" ~ ' J / () 1"; .. / :;... "'· \' ' .-( .. \ \· \ J v ' .. ... •."' ... -· ,· .... b. ... -. ' ... .... .. ' ' , . ·- ; t .. lu t4t <!!nurt nf Q!nmmnn Jlru.a nf Diu.aipngtnn <!!nunty. Jrnn.aylnuniu. ®rp4un.a' <!!nurt litti.ainn ESTATE OF 63-71-711 No. _____________ _ Frank H. Ries, First and Final In the matter of the ________ _ Deceased. Account of Lois Ries' Executrix ADJUDICATION AND DECREE November L.!O 72 And now , 19 __ , this matter came on for hearing, audit and distribution at this session and testimony taken; and thereupon, upon due consideration thereof of the balance for distribution in the hands of the Accountant is determined to be $ 14 003 77 · and the aceount is accordingly confirmed; and it is ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule-of disribution hereto attached and made part hereof, unless exceptions hereto be filed sec. reg. or an appeal be taken herefrom sec. leg; . . <~dB~ Specially Pres1ding B~e Court, · SCHEDULE OF DISTRIBUTION Balance per account _______________ _ $ 13,783.05 J Additional debit asked at audit 220.72 ~ "Z---'8; 117 -z--~ I 3 ;;z... -$__, .._ Balance'--'''-------------------- Deduct Clerk's Costs & Receipts_-',-_________ _ Attorney __ __;:A:.::.r=-n=o"'-'l~d'-W.!.-'....!.._,H~ir'-"s~c~h'----------- Russell Marino, Agent, transfer inheritance tax; tax at 6%, Interest from 4-5-72 to 11-19-:-72, Tax at 15%, Interest from 4-5-72 to 11-19-72, $ 417.42 15.60 1043.54 39.00 Laura J. R~es, widow, 1/2 balance of estate, minus tax and interest due thereon (as set out in the will), $433.02 for a net balance, credit to be taken for $3200.00 32.50 1515.56 advanced prior to distribution by the Court, 6552.61 Bert H. Ries, brother, 1/14 balance, minus tax ($149. 08 and interest thereon {$5. 57) or a net of 843.30 Edna Staley, sister, 1/14 balance, minus tax ($149. 08) and interest thereon ($5. 57) or a net of 843.30 Anna Eisenberg, sister, 1/14 balance, minus tax ($149.0~) and interest thereon ($5. 57) or a net of 843. 30 Alta Irwin, sister, 1/14 balance, minus tax ($149.08) and interest thereon ($5. 57), or a net of 843.30 /2~~ $ 14,003.77 /??~ $13,971.27 If/ '-f-/d./..5/S:.!lC ~, /..!1/ /r7..u -~~ ~/ 'tf911, $12,455.71 '1 :" ' ,. J ',. ' ( :\ ) ~ \ \ -. "" ·~ -.. ·'"' "' # Dorothy Sarber Schmidt, sister, 1/14 balance, minus tax I ' ($149. 08) and interest thereon {$5. 57), or a net of 843.30 Blaine Howenstine, nephew, a child of Rebecca Howenstine, a deceased sister, 1/14 balance, minus tax ($149.08) and interest thereon ($5. 57) or a net of 843.30 Geraldine Bagley, niece, a child of Jake Ries, a deceased brother, 1/14 balance, minus tax ($149. 08) and interest thereon ($5. ~7) o~ a net of 843.30 No balance .. -. ' : . ' . • . .. . ·'' ; ' ; .. I I - N .... f -·'! •· --' ~~ .... _J Lt.... en "-- :S::. CL c= --· = ::.::: ~ I""-.. ·I . ) )>" n s c a 0 .... ... ..) _j_ z !=> IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS" COURT DIVISION IN RE: ESTATE OF FRANK H. RIES, DECEASED. NO. 63-71-711 RECEIPT I, LAURA J. RIES, widow of Frank H. Ries, Deceased, and one of the beneficiaries of his Estate, do hereby acknowledge to have received from Lois Ries, Executrix of the Estate of Frank H. Ries, Deceased, a 1970 Ford Automobile, Manufacturer's No. OJ84Nl30243, having a value of $3,200.00, and direct that the said sum of $3,200.00 be taken by ' the said Lois Ries as a credit against the distributive share due me in the above Estate. WITNESS my hand and seal this ;I~ 7=---day of September, 1971. Witness: J .,I~l ~ Lt.,~ i -- ( J.\, _) .. :::.~ c;::) z r-....1 r-.. 11, . 1 , -b; . u:.1 •,11 ~;-~)j_,_ : L(l :,11 ~ ._ .. IJ! .•: ~i;1, ;a '="ilt .•Tt.TCJ .. l.l ~~ .. ·:./itl ,ti·~.LC:Hll'd1U .o~f t::1 'l~'J.ll~Hd.urfhJ'l ,'Jl.i..nrnuJu;\ O'J.o":( L\t:l •J u.i '' LiL w <!:. Ll.f r-· z: VJ 0:/) (f) ::;: ::J 0 if) c~c:Jrr J 1: c:: l.J.J < c:-.: ~ : .... :~~ '• I f ·. "!!' ,; .. COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA. ORPHANS' COURT DIVISION NO. 63-71-711 IN RE: ESTATE OF FRANK H. RIES, DECEASED. PAY TRANSCRIPT . V d .. 0 8 N C l :J N I H S 'I A\ Sril!,\ J1) i-l3.1.SIS3U c~~~~;,~:-·, ~~ ~ssnH fitl h !;d f.:' T1Q JJ ARNOL."D ·w. H'I·RSCH I' ; , /'~ .r nTO~NEYJA~ LAW 534 Nfc.KEAI'j AVENol..l ..• .... . ., ' i f DONORA, PENNSYLVANIA 15033 / ~ ' ... COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. ORPHANS' COURT DIVISION IN RE: ESTATE OF FRANK H. HIES, DECEASED. NO. 63-71-711 PAY TRANSCRIPT Balance per Account, Additional debit asked at audit, . ~. ~ Balance for Distril)uti6n, Russell Marino, Register, Costs and Receipts, Russell Marino, Agent, transfer inheritance tax, Laura J. Ries, widow, 1/2 balance of estate, less $433. 02 tax and interest; credit to be taken for $3200 advanced prior to distri- $ $13,783.05 220.72 $14, 003. 77 bution by the Court, 6 552. 61 (See attached) Bert H. Ries, brother, 1/14 bal- ance, less $154. 6 5 tax and int., Edna Staley, sister, 1/14 balance, less $154. 6 5 tax and interest, Anna Eisenberg, sister, 1/14 balance, less $154.65 tax and interest, Alta Irwin, sister, 1/14 balance, less $154. 6 5 tax and interest, Dorothy Sarber Schmidt, sister, 1/14 balance, less $154.65 tax and interest, Blaine Howenstine, nephew, a child of Rebecca Howenstine, a deceased sister, 1/14 balance, less $154. 6 5 tax and interest, Geraldine Bogley, niece, a child of Jake Ries, a deceasel brother, 1/14 balance, less $154.65 tax and 843. 30 ...--Bd ~----------- I 843,30 / L/1. a,& .f;..,,M~ 843.30 (See attached) ---- / 843.30 __ ,~L~~~ .~ interest, 843. 30 (See attached) --- $l4,003.77 • < ·- COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN HE: ESTATE OF FRANK H. HIES, DECEASED. NO. 63-71-711 RECEIPT /~day of 7:)~ • , 1972, from < --~---------------- RECEIVED this Lois L. Hies, Executrix of the Estate of Frank H. Hies, Deceased, the sum of $3,352. 61, being the balance of my distributive share in the above Estate ·-computed as follows: 1/2 balance of estate, $6,985.63 Less 6% inheritance tax and interest, 433.02 $6,552.61 Less credit for advance prior to distribution, 3, 200. 00 Balance, $3,352.61 WITNESS my hand and seal the day and year first above written. Witness: CWw~JawiA/IzfM?1Ya/ ~rJ if_~ Laura J:. 1es Sworn to and subscribed before me this 1st day of December, 1972 . -'NOTARY PUBLIC, STATE of FLORIDA 31 LARGE MY .,,CO~.l;.~ISSION EXPIRES I.~AR. 8. 1975 D?llded Thru Gen. lnsur. Underwriters, Inc, (SEAL) COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: EST ATE OF FRANK H. RIES, DECEASED. NO. 63-71-711 RECEIPT RECEIVED this '/lttu; ;{f day of ________ , 1972, from Lois Ries, Executrix of the Estate of Frank H. Ries, Deceased, the sum of $843. 30, being my distributive share in the above Estate. WITNESS my hand and seal the day and year first above written. --~-·-.J--'-. ~--->::.....-· ____ (SEAL) -, .. COURT OF COMMON PLEAS OF WASHINGTON COUNTY. PENNSYLVANIA ORP HANS 1COURT DIVISION IN RE: ESTATE OF FRANK H. RIES, DECEASED. RECEIVED this </ NO. 63-71-711 RECEIPT dayof ~J&J • 1972, from Lois Ries, Executrix of the Estate of Frank H. Ries. Deceased, the sum of $843. 30, being my distributive share in the above Estate. WITNESS my hand and seal the day and year first above written. .< ._; Form RCC-33 RESIDENT DECEDENT \ . - ... i - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF 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 theinheritance_an¢l.E.st!J.te ~ax Act of 1961.) IN THE MATTER OF THE ·ESTATE OF } AFFiDAVIT OF =~::.::~=~~~=~~:~~~:~:::·::~ ==- County of ~:::::_ :·:-~::~~}"' St.te of ..... . LOIS RIES 1 EXECUTRIX of the estate of the above-named decedent being duly sworn, depose S and sayS (Month) ............ , 19 . .7.l ....... ,J testate leaving a last will, copy of which is hereto attached. } (Jiay) (Y<:ar) LX~ Decedent dJed ........... .......... JY.lY .. Sth Name and address of attorney or} other authorized representative to whom all correspondence should be mailed. Arnold .. W •. Hirsch, P.O.Box 342, Donora~Pa. That as such ....... E~~.QY.t.r.ix ............... deponent is familiar with the affairs of said estate and the property con- (Jo:x.,cutor-Aclminist.rat.orl 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 None. 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 a~ 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. ;:,,.IIHII!ft That Schedule B attached hereto and made part hereof sets forth fully and in det~p·'~~ l'f-rson~.~;l property wheresover situated owned by the decedent at the time of death; all moneys left by t~H;},.decedent . at the time of death, whether in decedent's immediate p1ssession, standing to decedent';{ ·c~,ed~(_,'lh b~rlks of deposit, savings banks, trust companies, or other ins£1 tutions, whether individually,-...or in, trust f'or ·-; \.. any other person or persons giving also separately the accrued interest thereon, if any,. down-."-to the 'last . ~ i.~~eres"~<d~y Jl.f_~~!'~-~-~ ~d~sedent' s death in the case of savings bankS:)-and to the date of '~:ic:,Men(• s, ·~eath in all other cases; all bonds, postal savings, treasury certificates or notes and other ~vidence_df in- debtedness of the United S·tates Jto the decedent; all obligations, whether by statute ot• agr;;~ment they are designated as tax free, of the United States, or any state, or political subdivision thereof, or of any foreign: c~uJtry,· whic~frre·owfiedrat 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 by decedent, 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 1 tem; 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 sto~ks and dividends due thereon and unpaid as of the date of death, bonds and accrtJI:!d ittU!i'l:!st thl:!i'l:!tltt tu th@ dllt@ or dece- dent's death and other investment securities owned by the decedent at the tiiiiO or 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 ' ..!.. ' • l ' -. thereof, any other property owned or bequeathed by the decedent at the time of death. '' '' ' J\_J .I'--' -....J ... J• J-... . ./\..J '.I - The Schedu I e C attached hereto and made part hereo'"f<:Jset~~forth ar true ·lcfnswerltld 1 '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 poss~ssi~ri o~'1enjoyment at or after death, said schedule sets forth the nature and value of such property., tP ,whom transferred, the . '~el~tionship of the transferees to the deceden~, tpe_ ,proportionate share rece1ived 'b-y each transferee and ~~:ai:L:other facts of a pertinent nature regardirl-g said tran:sfels. 'ln)'the case of transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the sched1,(1}~~.9-,;PP~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 persol'!a.l, witll its value, which pa~~es' at decedent's death by virtue of the exercise by decedent, either l~di~ldually, or jointly with another, or any power of appoint- ment vested in decedent, either individuallr .or.Joipt~y_,. ~y th~ ,wili'l,,qeed, or other instrument of another, with a copy of the instrument creating such power attach~d_: t~ ~1;_\e s;~:dule. • ' ~ .. ( , I< ' 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 deftth, .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 Sct>edule 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 Scl>edule 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 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 obliga~ions upon re- quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein,. have been carried forward and properly registered in the Summary. Subscribed and· sworn to before me this .............. ?.~~.t .. ~ ... ~ ........................................................................... . (Executor~) Lois Ries . -71 ........................................... . : .... day of ..... August .. , ....................... 19 ............ ~ .. ........ R .. D.~., .... B.ox. ... .S.~.Z ... A.,. ................. : ........................ ~ ............ .. _ (Street Number) ..... ~ -~· ,?l 9-~.J ~·-/ ............................. :r~~~otarrPlir~ .................... .. Donora Bo.ro~gh, Washington County, Pa. My CommiSSion Expires Feb. 2, 1973 . ........ ~.9n.QP.g.@§l.l~ ....... f.il. ....... lS.0.6.3 ..................................... . (City or Town and State) NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None", and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. \ RCC-34 (1.-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT •.. / I SCHEDULE 11A11 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 hrld 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 Com_lll_<:l!'Wealth of Pennsylvania should be (1) (2) (3) described by lot and block number, street and street number, together wl th DEPARTMENT a general description of the property, with a reference to the record of the ASSESSED VALUE VALUATION conveyance by which the decedent took title; If a farm state number of a-FOR YEAR OF ESTIMATED CAUTION cres; also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not write of de cedent. Taxes, assessments, accrued Interest on mortgages, etc.,are DEATH In this space) to be listed on Schedule "F" and must not be deducted from this schedule. None Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. I RCC.:..35 .. ~ .... 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", Inta;gible 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 List and describe fully UNIT ESTIMATED VALUE MARKET VALUE DEPARTMENT VALUATION (Do not write in this space) 1. 2. 4. \/'. -./ v v' Checking Account, Mellon Bank, Donora Office, Savings Account, Mellon Bank, Donora Office. 1970 Ford Automobile, Manuf.No. OJ84Nl30243, Investors Diversified Services, Inc., sha~es peld by Frank H. Ries as trustee .. for the following: ~s. Edna Staley, 359.393 shares Mrs. Anna Eisenberg, 359.393 shares Mrs. Dorothy R. Sarber, 1359.393 shares ' Mrs. Alta Irwin, 102.685 shares Mrs. Laura J. Ries, 2690.263 shares V' Bert H. Ries, Jr., 59.393 shares Susan Sarber, 300.000 shares Bert H. Ries, 1,364.608 shares ~?1)1/ Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. 10.0.7 10.07 10.07 10.07 10.07 10.07 10.07 10.07 f 1,795.19 • 16,333.49 ~ 3,500.00 3,619.08 V3 ,619.09 v13,689.09~, 1 ,1).a.f.J. 0 4 V27,090.95 '% v' 598.09 3,021.00 V13, 741.80 I '11s .o<; ,1 ~OJ/. /31 7 t/1. <{o re~ . ' e:++e.-r 'f Qv--th. 1 -"'l.. -~--'}(a ' X X 6' ' . 88,041.83 rcc--36 CO~'"'tON'IR\LTH OF PENN SYLVAN I A. TPL\NSFER INHERITANf'S TAX ~~SIDENT DECEDENT SCHEDULE "C" TRA~NSFEI1.S ----------~----- ( 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) DO (2) Did decedent, within two years of death, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) ---'n:::~:.::o:..__ __ (3) If the answer to (1). or (2) above is in the affirmative state: (a) Age of decedent at time of transfer ------ (b) State of decedent 1 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 without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) no (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) _______ _ (b) What was the transferee's age at time of decedent's death? ______ __ (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from th(• property transferred? (Answer yes or no) no (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) no (6) If the answer to (5) (b) above is in the affirmative, state whether the right was 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 conld revert to decedent under terms of transfer or by operation of law? (Answer yes or no) __ ~nun~----- (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 th~ 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 t,ransferred, it's fair market value at date of death, dates of transfers and to whom transferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also 'submit detailed statement of facts on which said claim is based, NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION None. 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 ,TRAKSFl~H. INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRl'CTIOl'\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 vesti ture, 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 l Unit Address and Relationship of Co-Owners, and Place 1 Value of Record of Instrument, where Real Estate. I ~XXX None percentage Estate Share Valuation DEPARTMENT VALUATION CAUTION-Do not WrHe In This Space. Value of Entire Property Value of Decedent's Interest ----------------------------·--·-----------------L----~----------~~-------r------------~----------Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. h RCC-37· (12-6.3) C'OJ\fl\IONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESiDENT DECEDENT - BENEFICIARIES AND ADDRESsES ' State f~ll names and addresses of atl who ave an interest, vested, contingent or other- wise, in estate) M rs.Laura J. Ries :s:rl~~J.u~~ c~rcle, Or a · lo n-ri if~ Bert H. Ries KeUeTFJ., .HOX !:J1H A, ""· .1. ,, .... . ... , ....... Mrs. Ed:ga Staleys R.D.~J., n ,,_, ''· _...._ v-.;;~cuvu,.a; ""'• Mrs. Anna EisenberQ R.D.#l, MononganeJ.a ,Y a. Mrs. Alta Irwin. 143 S.Walnut Street, ,.,, . ... ... - •. uu:u.po:> Y.&..A..&.'C ,.a;a.e Mrs .... ~hv Sarber. R.D.#l, n .. '1.'1. n. .r'L vc.a.·&.IU.U , ... ae Blaine Howenstine R.D.#l, Box 89, n. ,, '1. n. n vc.a.·uu.u,,.a.e Mrs. Geraldine Beglev, 17408 Redland Road, uerwooa, MaryJ.ana, ~UH!:J!:J •. ' '. . ' . • .. ""' 1 ~"-· .,, 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 Wif'P Yes l/2 residue RrnrhPl" Vaa l/14 residue Sister .Yes 1114 residu~ Sist~r VP~ 1/14 residue SistP-r VA~ 1 /ll.J. ..... ~ •..;~, -- ~i~TPl"' Voa 1/14 l"P~inng lllPnhPw Yes 1/1 U l'P~ i ifnP tJig('\g VPr::. 1 /1 U ""D"'; rlno '· - Deponent further says that all the above-named beneficiaries are living at this time except below: .. NAME DATE OF DEATH RESIDENCE .. , ' \ / Will ~~~~ ( No. D< THE Year ·l I ; :\IA TTER OF THE APPRAISEMENT~ OF THE I· ESTATE OF/ I - FRANK H._~IES, Deceased Late of _ _ Carroll Township ----------------' County of W(iS}1~J1g:to:rl· Commonwealth of Pennsylvania I I REPORT AND APPRAiSAL r .,_,d '· -" v 0 D N 0 ! ,-; ;; I /,J ~ b' !.J -.. ...-I~ I I I o,;J J" /rj S77f/; ~J~; ti_JL:;i{);~ni 0 'I",, - t'! · ,.-~ · ·, ; ·· ·. ,., nltj· '-, J 1-.)~1{, '"" -I i 1!11 . ~ h I rqv 1':-. j-, $'if C( ·-. " t... if" •• , ~ ". ''] I .Jl \ri ~ { '~-~ . ' ' . ~ ~: ~ I·" Arnold W. Hirsch, {)S:h8FR~)Ia~t Law, ': ;:__, ~ j-- l I ' I- l ' .. - 1-' / f ~--- h (' ~ - 1- _.,.. t' i-· f .. / 1-- .· ' / L· h ~-1-.. ~. 1- .) l ' l' 1-' / f ~ I .• 1-~-1-hi-' I I· • hC " h l: " I· ::.. ~ . l' !-- 1-/ f- ,_, 1- r• ~ . . n ;... .... n ; (_ I. / I ( h l i..t·yh l 1-. j-, l ' ' . L h· 1--/ .,..., _,.........·: • ~ 1'"1 h-. l I (~ 1- ~ 1-- ;:__, (Executor-Administrator must complete "As Reported" column #1.) 0 .., t•O "'' ·"' l-~ 'll> ·>: 'll' ·'0"' ~ ~ I~ ll' ..... (D 11-1-:-l~ ~ -fr.o ;-f-:0 : -~· ~~·~· ·~0\J. :--": -·~ r~ -~ 1\ . "-\. >--3 '"0 ~ .., (D (D ll' .., e. ::l "' "' 0 ..... ::l '"0 (D· e. .., .... 0 "' '"0 '0 (D .., .., 0 ~ '0 (D .., ..... '<- ~ ~ ~ "\:.:~ .~- ·-...~::...· ":"----· ~· > ;r. u (!;-......_ 8" tv ~-~ == r; c.. ~~ . __..-r-d "(\ Rcc;., ,l 1 1-tl'>,J) I • COMMONWEALTH OF PENNSYLVANiA DEP'ARTMENT OF REVENUE . ~UREAU OF COUNTY COLLECTIONS' iNHERITANCE TAX DIVISION TO: MilS EDNA STALEY R.J>,, 2 .. -., OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION Date: · AUplt 24,· 1Q71 County· .WASHINGTON BELLE' VE&10N, PENNSYI.tANIA 15012 County File No. 0!{-!?9-o2 Bureau File No. bJ-7/-7/ J j We have received notice tha_t, ~U"~XUXmUXU.XXXJXXXIJX1XXXX:XXDDXI on ·July 5 19__7l, you came into ownership of certain property through r ' . .· · ·.. . . · .. ' · .· · UdUI'lzDBUObJIIUIX trawater from FRANK H. RIESf Deceased. . .. (CARRQtt· TOWNSHIP). 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. The property on which tax is hereby assessed consists of: Ji •. Held Investors D1yerait•ted · Servicel,. Inc. t. *'M4·. · lhANI · held h)" FRANK . H •. RIBS· ·AS. TRUSTEE' FOR "-:·~-__ MRS. ··EDNA STAJ.EY· 3!9.393.~a.. .: . . I I ' ' • '· '· ( •· • ,.,· •! • • . • .. appraised by the Commonwealth, as of the date of death, at $ ~ ,619.09 100 %·of this omounUs taxable at the rate of lS % DATE OF ASSESSMENT TAXABLE AMOUNT LESS: ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE 0 If you pay the above amount within three (3) months of the date. of de.,9th of the dece~dent, or on or before Oct • ~ 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.os of*----- l9 __ in the amount of *If the tax is not paid by the above date additional interest is due at the rote of 6% per annum unti I paid TOTAL AMOUNT DUE $ ORIGINAL ASSESSMENT AMENDED ASSESSMENT $ ------~3~· ,~6C61i11uiZ.9.1U .. oiLiigL-._ $---------------- 542.86 27.14 ------------------·----· '542.86 $ ================= ...=_.:::::...~~:l:..&.<~~<!...l---#Jl44J.f.W, ASSESSED BY:--------------- (Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: P~ {fr:-;s:J~ 9-7-7/ To insure proper credit to your account this Official Notice must accompany 'R;,;·,rAtx~ AGENT FOR THE COMMONW£AUH COURT HOUSE WASHINGTON, PENNA. 15301 If you hove already paid this tax to on executor, admin,istrator. attorney or other personal rl!:pres.enlfoti~ o~h@ decedent for forwarding to the Commonwealth, list below ~>he-dote paid, nome iond address of the: person .to whom ' ¥ \ ·, ' ' .. you mode payment, their official title and the amount. · ·· ' .· . , ~Dote Paid Nome and Address of Payee Under certain circumstances, if, after the dote 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 vo.lue of th.e .property in· the c~mputQtion of tax due. If any such expenditures meet all of the three following tests, it is rec_ommended that you itemize t~e poy'T'ent~ below, execute the affidavit, and return this notice. The Register of Wills will exomin.e the debts claimed and ol.low 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: -You,,were personally legally responsible fo~ 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 some 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 trye decedent or any other tr-ansferee. · . · . . . . . Date Paid 1--Nome of Payee i SCHEDULE OF DEBTS Description of Obligation Amount Paid ~--------r---------------------+----------------~------------------+------------------ TOTAL· $ (attach separate sheet if required) COMMONWEALTH .OF PENNSYLVANIA) SS: COUNTY Of ________ ) I, hereby certify that the foregoi~g 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 ~ ~ " j ~ t ;-·~~· ~...J<J.)./\.J·~ /··~ . .; \ j l .... ~~ ,.,._ "._"-1. · "'' Signature of Taxpayer · I ""r"':·~·· .. ~ ..,,~ ~ ...... ,. I -~ :; i .ii-i;Ji¥¥Hii:::!~n,,.! ~}it litn HDRiEPORT OF REGISTER OF WILLS 3~:l,!'.,.';j 'f'fHJ(tfj I, th; uh•d,~igned.,f:d:lftyNie'd~dJR~t~·!~;f 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 Approve I:-------------------· ' \ I Register·of Wills ~-. Fonn RCC-2 DEPARTMENT OF REVENUE BbREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 1 7 12 7 COMMONWEAL1'H OF PENNSYLVANIA .. RESIDENT INHERITANCE TAX APPRAISEMENT DATE ........ ~.~.~~.~~~ ..... ~1. ...... !.?..7.~ ..................... . WASHIOO.TON COUNTY ................................................................................................ . FILE NO .......... ?.2:?.~::?..g ............................................. . Whereas, ............................ F..r.~.J:l.k .... tl ...... ~~.~.~: .......................................................................... late of ........... MP..nsmg~.h~~~ .......................................................... .. in the County of ............................ WASHl.NGTON.·: ........................................................................ Commonwealth of Pennsylvania, having died on the .................... ~~Y: ... 5..t.. ................................................ day of ..................... ~~ ............................................ 19.7.:1:: .... , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ................. F.rAnces .... Lea .............................................................................. , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purpous Jt. Held Investors Eli versified Services Inc., shares held by Frank $ 3,619. 109 H. Ries as Trustee for Mrs. Edna Staley 359.393 shares ' J I " t ' > : : form~;·!;~h ~a~ ::~:.w~ ~CC;~ ~~a~,~:; :r·~:~~~~;;~~~!~~ Appraiser ································································································ ·································································· (Number and Str•et) ...................................................................................................... .................................. , Penna . (Post Oftlee) WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of FRANK H. RIES Deceased. Late of ......... MONONGAHElA ........................................................... . Date of Death, ... J.uly .. .5., ....... ~97l ............................... . Appraisemel!t Docket Vol., ........ ?..~ .................................. . Page, ..... l8~2 ...................... No. ..63~71~.711 ........... . Filed in Register's Office, Amount of tax due, $ ................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, Appeal f1'om Appraisement, Entered and charged, !- -· ~ l t\ .. ~· .. RCC-134 ( 1-69) ,. COMMONWEALTH OF PENNSYLVANIA DERARTMENT OF REVENUE BU~EAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO: __ ~_~_$_.,_.A..;....lt_a_· _In_·. :tin_·------ lAJ s •. 1~~~ st. Date: AWt;U$h. 24. 19'/l County WASHINCI.OON County File No. j<J'-/1'9 ~ ~ Bur~au File No. i.1 "]/-71/ We hav~ r~cej.ved notice.Jpat~11f:~mi:l!U~X-IY;!:xx::p:x:~!?'X~ .. on tJ?ll't ,_ . 11f_; __ , ou came mto ownersh1p of certam . . , · . . · · · . . h"KV~:VGY.S~~ U~ · · · · . ~ranstflt tHll Frable H. lU.ee, Detea&"'; (~oll Tt1Wtwblp)· 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. lOOraised by t~e Common.wealth, as of the date of death, at l,.:,Ow,.,•· 4~•iJii··'lf+~t------- . % of th1s amount IS taxable at the rate of 1' % 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 da0e of d§ath of the de11,dent, or on or before ct... ' 19 ' '• 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 ab.ove date additional • interest is due at the rate of 6% per annum until paid ORIGINAL ASSESSMENT AMENDED ASSESSMENT $-------------- ----~------ ' ' $===:::;:::::::============ , 0,-TOTAL~TDUE $ APPRAISED B.X:. _:::)·;d'--''··r-l.'-t~~ fi-L•· P.(./ ASSESSED BY:_--'--------------,--·'.-.-·'-: .. "'"l:··~::t-:"~·} {lnheritanceia~ ~praiser) (Agent for the Commonwealth) :· >;..'-:: INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: . \~~ ,9 ~c\·' /~\ ~~~ To insure proper credit to your accovnt this Official Notice must accompany . your payment. Mail or bring it to: ·. 1?~11JU{~ AGENT FOR lH ... E COMMONiifL~t , . WASH COURT HOUSE . . . INGTON, PENfM •• ·, · .. ' If you have already paid this tax to an executor, admi~i~,trator, attorney or other personal repre~entative of'the • decedent for forwarding to the Commonwealth, I ist below the Cl~te paid, name and address of the· person to whom you made payment, their official title and the amount. · · · -..' · ';· ..... Date Paid Name and Address of Paxee ·Official Jitl~ Amount' Paid .. Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended by you may qualify as deductions against the gross value of the.property in th~ 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 claimedand 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: l-You wer~ ~ers~nally 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 hot 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 Amo.unt Paiq ,., - ~ 1 TOTAL $ (attach separate sheet if required) COMMONWEALTH OF PENNSYLVANIA)' SS: COUNTY OF: _______ _ I, hereby certify that the. foregoing is a j~st and true state~ent 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 toxed. I further certify, that to the best of my knowledge and belief, these some debts will not be claim·ed by any other person, for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS ____ DAY OF -------------------------1~---· Signature of Taxpayer REPORT OF REGISTER OF WILLS I, the undersigned, duly ele.cted Register of Wills in and for the above county, do respectfully report that I have allowed deduCtions listed above in the total amount of $ --------.. Dote of Approval: ______________ _ Register of Wills Form RCC-2 COMMONWEA'lJi'H' OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAlSEMENT DATE ...... Sept.ember. ..... 9,, ..... 19.7.l ..................... .. DEP-ARTMENT OF REVENUE ,BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 17 12 7 COUNTY .......... W.A~HIN.G.~.N ....................................... .. FILE NO .......... ..§?..:?..!::J.g ........................................... . Whereas, ........................................ :f.M.~ .... ~-~ .... R~§ ................................................................ late of ..... ~Q.m:mgq.h~.l.~ ................................................................. . in the County of ........... Washington .......................................................................................... Commonwealth of Pennsylvania, having died on the ...... .5..'~:0. .............................................................................. day of .......... July....................................................... 19 .... 71., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ............................ F.r.~g-~-~ .... ~9 ..................................................................... , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purpoaes Jt. Held Investors Diversified Service Inc., shares held by Frank $ 1,034. 04 H. Ries as Trustee for Mrs. Alta Irwin 102.685 !"'· " ! ! .. . ' .... . . .. ~ --~ .......... . . . ; ""0 ' ~ - fonn~;·:::hbl:: ::~h:.w(ll"Jl ~~~~to ~~: ~; ~~~~ ~~:e:·~~~~~: Appraiser ......................................................................................................... ......................................................... (!(umber and Street) ··································································································· (Post Oftlee) ..................................... , Penna. I I I I I I ............ WASHINGTON .......... . County r-l ! r·~ r) •'" l (' l . ' fl ~~· .• ·~ ~ i!il.. .. ~1 2 NOV 1 fl FM 17. I c:~ '" 1:JI.ESIDENT INHERITANCE TAX APPRAISEMENT I ~ . i Estate of RUSSELL i!./:.~!.INO !l. EGIS 1 E F. 0 F \fJ ILLS· rfu\N~, ..... H .... ~ .. JU~S. .......... . WASHINGT0N 00., PA. Deceased. Late of .:t-IQN.Q~~: ............................................................. . Date of Death, .. July .... 5., .... ~97l .................................... .. (-~ Appraisemei!t Docket Vol., ...... .?..~ ..................................... .. Page, .l.$.9.~4. ....................... No. ..63~7l~7ll ............ .. :., Filed in Register's Office, I \ Amount of tax due, $ ................................................................... . . DEPARTMENT OF REVENUE 1--l~ t) l--· ' ' Received, -~ -· l Examined and Approved, Wrote abo.ut Appra.isement, Appeal f1'om Appraisement, (. Entered and charged, RCC-1~4 ( t-69) •· f '· ·~ COM.MONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF. ASSETS NOT SUBJECTTO ADMINISTRATION Date: August 24t 19'11 WASJWUWR TO: --=Mr=-· -':::-• _A-.mnna ..... · _. E_i_«l_en_h_er_s_. ___ _ Jl. tl. fl ·~ CountY------------- County F i I e No. __..3_."'=g_.,__./_K'_9=---· -____;;2 __ Bureau F i I e No. __.,../o_.,Q.s;..._--L7J..../_--L' 7-L/-L) __ We havjJfe~ved notice ~it,. • · . . . · · • · · · · · on ... ·. ·. ' • l . . 19 ·. · , youca"lr~~j~e~ oJ.iih~i'HfrWf~Jr; tDCfc~rsea Under the Inheritance and Estate Tax Laws of the C::ommonwealth of Pennsylvania such transfers are taxable and the liability for the payment of the inheritance to~ due is imposed upon you, as transferee .. '· · Th h · h · h b . ~ : it·J.t • Jkllct ~ora D:lterslf.' .. ed e property onw .rc tax rs ere y asse~se con~rs!.s ·.'l!D"·,· n·-· .lf!'*"lftn'l'"'li'!k~-n-·foPltWI'!t"t. rt------------Sorl:LC$Jf ln~•l $~ held D't . taM It• . JJP ae U11~~--' vi lCOaised by the Commonwealth, as of the date of death, at $ _J_, '=-6_1_9_._09.:.__ ___ _ ___ % of this amount is taxable at the rate of U % 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 de~dent, or on or before Oot. S 19 'II. 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 interest is due at the rate of 6% per annum unti I paid ORIGINAL ASSESSMENT AMENDED ASSESSMENT $-------------~ $ $ ================= INSTRUCTIONS TO I AXPA YERS Make checks of,money orders payable to: ~~/6',7~ ?-~-71 To insure proper credit to your account this Official Notice must accompany your payment. Mai I or bring it to: 1<u.mll AM~ AGENT FOR THE COMIONWEALfH COURT HOUSE WASHINGTOit; PENN~ 16301 If you have already paid this tax to an executor, adminjstrat_~, attorney or otber personal rep'tesen1ative of .. the decedent for forwarding to the Commonwealth, list,below the elate paid~.na111e ·and address of· the person to whom you made payment, their official title and the ·amount: · : ·' · · . .' ·· Date Paid Name and Address of Payee Official Title. :" ,, .. ~ . 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 of tax due. If any such expenditures meet all of the three following tests, it is recomme11ded·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 hand I ing the administration of the general e.state 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 OE _______ _ I, hereby certify that the foregoing i.s 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 proper.ty herein taxed. I further certify, that to the best of my knowledge and belief, these same debts'will not b'e claimed by any other person, for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF 19_. Signature of Tax payer t '·.· . •. f ~ . ' ;·. 1· ,,! :. -. '4>•.t ,!1, ~ ( .~ _r) • ~ I ~ .:'···;···1{.'.4})REPORT OF REGISTER OF WILLS I, the u~ke~si~if~~~~~ly:M~~tedHR~g~i~t~}Pof Wills in and for the above county, do respectfully report that I have allowed dedv6tli~ ll!if'~a;~bove in the total amount of$ .. ·. ~· :,1 ,i\ 1o1M ~·l \!'. ·~~"';!'!! ?~.-1 ';_~ w "r ~.,, ~, • ... Jt,·vt,, ..J~\ ... ~ Date of Approval: ______________ _ Register·of Wills Fonn RCC-2 ;..,.._, --t COMMONWEALTH OF PENNSYLVANIA DATE ......... ~.~P~.~~.~.~ ..... ?..'. ...... ~crJ...~ .................... . DEPARTMENT OF REVENUE JlUli.EAU OF COUNTY COLLECTIONS HARRISBURG. PENNA. 1 7 1 2 7 RESIDENT INHERITANCE TAX APPRAISEMENT COUNTY ......... W.A$_H~.Q!.QN. .......................................... . FILE NO •........ .Ji. .. ...f/J.~7"J,:::.7.rJ.. ................................ . Whereas, ........................ .f.~~K ... ~.~ ..... ~.~e: ............................................................................... late of .......... MONONGA.I:mJ:.A ........................................................... . in the County of ...................... WASHINGTON ................................................................................. Commonwealth of Pennsylvania, having died on the ........................................... ·········5th······························ day of ............ ~~ .................................................... 19 ... 'll\,., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ............... Eran.ce~ .... ~e.o ................................................................................ , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purpoaes Jt. he],.d Investors Diversified Services, Inc:., shar~s held by $ 3,619. 09 Frank H. Ries.as T~ustee f6r Mrs. Anna Eisenberg 359.393; 'l . . WASHINGTONJ County RESIDENT INHERITANCE TAX APPRAISEMENT ''-Estate of FR.Ailli:J. ... H~ .. Ifll'i'). ..... . Deceased. Late of MONONGAHELA Date of Deat~1, ~~Y. ... 5..J. .... ~.?.?.J.: ................................. . Appraisemellt Docket Vol., ..... ?..~ ........................................ . Page, l.$'b2 ............................... No .... , ... 9.3.~7.o.~7:U.. ...... .. Filed in Register's Office, Amount of tax due, $ .................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appraisement, Appeal f,.om Appraisement, Entered and charged, ' 1 '- l } . ' EAL TH OF PENNSY.LVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION • OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION Date: August 24, 1971 County lfASHimTQN County File No. ~1(9-:J Bureau File No. 63-7/-71/ Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable j and the liability for the payment of the inherita~ce tax due is impo.sed upon you, as transferee. ,•.~ The property on which tax is hereby" assessed Cbnsists of: ·Jt •. t!elt !'nv~ta:rs D!:vor.a:tti~ oen'iceB Xnc: •.• sha.ret. held 19 fl'ank H. MeJ a$ f~Ustee ttlt Bert. H • Ritit .]71;-. 59.39)~ t~ha.r'e appraised by the Commonwealth, as of the date ~f death, at $ -=-'98:....;;..: •• :...;.09..::.· ----- 100% of this amount is taxable at the rate of__,J.a.;JiJ-. __ % ORIGINAL 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 oot. ' 1971 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 *----- l9 __ in theamount 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 A,M1iftJNT DUE AMENDED ASSESSMENT··\ $---------------- --_4-.4~ ------ $ -s9.7! $ ::::.::::============== C! /---- APPRAISED BY: ~~·~.-f.A'-t/.A,-i.-6> ~..:c~ .... t£<...-ASSESSED BY: _____________ _ (lnheritanceT ax "Applaiser} (Agent for the Common~ealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: p o__.__J cr JcS: ;L ;2 1 9-cJ-~-7/ To insure proper credit to your account this Official Notice must accompany your payment. Mail or bring it to: 'RCI.f'H II AU.~ AGENT FOR THE COMMONWEALTH COURT HOUSE WASHINGTON, PENNA. 15301 ,, If you have already paid this tax to an executor, administrator, attorney or other personal repte~en•~a decedent for forwarding to the Commonwealth, list below the date pai,d, n~me and addr.e,ss,of.the person to. you made payment, their official title and the amo.unt. . · . '. ·· · . · · • · .,. ·. · · . • J ~ 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 computation of tax due. If any. such expenditures meet all of the three following tests, it. is recommended that you itemiz_e.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 pe~so':lally _legapy resp~ns'ible 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 pu'rposes, by cin executor, administrator or otheE 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 a·nd 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 \ I! $ •. . ..... "l.L_. ~ ... ~ to.'.N"v·: fJ t\ l \. : \ l' ~ l ·) \ ' ' ~ii..:;._..,~. ~ ., . v •• , "\\~cr.···~.~ . . I ~n J~ j~qf)f.~ttHJO;J _j~H rw 1 f;t~9:fORT OF REGISTER OF WILLS Signature of Taxpayer I, the u~c!;tr~jgneJ::.~~:~~~~l~~8~P.~Jai~t~ of Wills in and for the above county, do respectfully report that I have allowed deductions ~isteJ Jfi<W~"~Mrthe total amount of$ . ., . Date of Approval: ______________ _ Register of Wills COMMONWEALTH OF PENNSYLVANIA DATE ....... ~.~P~:~~.~~: .... ~?. . .! .... .t.?.J..~ .................. . . RESIDENT INHERITANCE TAX BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 17 1 2 7 APPRAISEMENT COUNTY WASHINGTON ····~t'"''''''''''''''''""'················-"'' .. ''''""""""''"''''''''''''''''······· FILE NO. '2.j!)i;.,l8a._z.: •••.•.•.••• ~: .............. 7..'-:::': ..................................................... . ' Frank H. Ries' ·· · 1 Carroll Township Whereas, ...................................................................................................................................................... ate of .............................................................................................................. . in the County of ........................... ~~-~~~~-~ .......................................................................... Commonwealth of Pennsylvania, having died on the ............................. ,5th ........................................................ day of ....... ~.~ .......................................................... 19 ........ 7.tseized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ............. Xr.~P-:2.~.~ .... ~~~ ................................................................................. , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purpoaes Jt. Held Investors Diversified Services Inc. shares held by Frank H. $ 13!,74 .80 Ries as Trustee for Bert Ries 1364.608. . . . form~~·!;:~hb~: ::rh~w~~~~ ~ ~:· ~:; o~·~~~~ t;;~~~~·~=~~n.: Appraiser .................................................................................................................................................................... ( 1'1 umber and Street) ······································································································· (Poat Office) ................................. , Penna. WASHINGroN County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of FRANK H. RIE3 Deceased. Late of CARROLL TO\VNSHIP Date of Death, ....... ~.~!. ... ?..~ .. :.~r.T~ .......................... . Appraiseme11t Docket Vol .. 3S-, ····················································· Page, 1.:.?.9. ............................... No. ?.?..~?.~~?.~ .............. . Filed in Register's Office, Amount of tax due, $ .................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appraisement, Appeal fyom Appraisement, Entered and charged, ---------------------------------------------------------------------, . COMMONWEALTH OF PENNSYLVANIA DEPI,RTMENT OF RE¥ENUE , 3UREAU OF COUNTY COLLECTIONS . INHERITANCE TAX DIVISION TO: . ·~~A· J{!.@§l 'OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT ;TO ADMINISTRATION Date: Ausnst 2la.t 1711 J R~D, lt Be#: ;Ill A WASHlNGTOI County------------------ County File No. \.37-/f19 ~~ Bureau File No. h?-7/-7// We have received notice , . .. on z .f;tdr St 19~, you came into owners ip o certain property ·~ ~ · transtel' ttom Frank li:. PJ.es1 DG.cea$ed1 Under the Inheritance and Estate Tax Laws of the Com.inonwealth of Pennsylvania such transfers are taxable and the liability for the payment of the inheritance tax due is imposed upon you, as transferee. The property on which tax is hereby assessed consists of: A, I:IQ14 Xrweflt®G Jlbtarsltled Senieoe loth lh!fei held bf Pta$i H • R:t.ea &e Trustett it!~' Bert. ~· 1364.608 apprai.sed by the Commonwealth, as of the date of death, at $ 11,'741•80 lOQ %of this amount is taxable at the rate of 6 % ORIGINAL ASSESSMENT. DATE OF ASSESSMENT TAXABLE AMOUNT LESS: ALLOWED DEBTS . NET TAXABLE AMOUth AMOUNT OF TAX DUE Jt,:: D If you pay .the above. amount within three (3) months · of the date of death of the decedent, or on or . before oce,. ,, ~ 19 "' you may deduct a . · discount of 5% of the amount_of tax due, or D This tax became delinquent, fifteen (15) months after the date of death and, in addition to the tax, statutory interest at the rate of 6% of the tax per annum is also due as of*----------- 19 __ in the amou.nt of • I *If the tax is not pa;id by the above date additional interest is due. at the rate of 6% per annum until paid TOTAL AMOUNT DUE '-- AMENDED ASSESSMENT $--------------- ----------- $ $ ================= APPRAISED BY: ?{;~ ( .. I ,_G ( .. :it, "~' . i.~/ ASSESSED BY: _______________ _ --;;:· (lnheritance-Td>« Appraiser) (Agent for the Commonwealth) ----- INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: A '...::_: ~~ /?6-cf:c2/ 9~ c2~-/J ~~--1/ 61 I(,,;; 7 To insure proper credit to your account this Official Notice must accompany your payment. Moil or bring it to: 'f<~/IAU~ AGENT FOR THE COMMONWEAlTH COURT HOUSE WASHINGTON, PENNA. 15301 If you have already paid this tax to an executor, administrator, attorney or other personal r~pre~en·ta;ti~e·o~the decedent for forwarding to the Commonwealth, list below the .date pai.d~.nome and address· of the person to whom you mode payment, their official title and the amount. · • , . : .~· · · ~ . · _ ' Dote Paid Name and Address of Po~ Official Title ... · · A'mount .Paid Under certain circumstances, if, after the dote 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 o_f tax due. If any . such expenditures meet all of the three following tests, it.,is recommended.that yo~ 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 !egolly 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 deced.ent handling the administration of the general estate of the decedent or any other transferee. SCHEDULE OF DEBTS Date Paid Name of Po ee Description of Obligation Amount Paid TOTAL $ (attach separate sheet if required) COMMONWEALTH OF PENNSYLVANI:A) SS: COUNTY OE ________ ) I, hereby certify that the fore.going is a just ci.nd true statemen.t of funeral expenses and other debts of the decedent, , for which I was legally responsible and which I did pay out of the property h·erein. taxed. I further certify, that to the best of my knowledge and belief, these same debts will n·ot be claimed by any other person, for inheritance tax purposes. ' SWORN AND SUBSCRIBED BEFORE ME Tl:iiS ___ DAY OF ___________________________ 19 __ . Signature of Taxpayer REPORT OF REGISTER OF WILLS I, the undersigned, d.uly el~·c.!ed Regi~ter of Wills in and for the above county, do respectfully report that I have allowed deductions liste.d,.a;b.ove im the tot.a,l. amount of$ · ---o . ' . Date of Approval: ________________ _ ---------~---------~ -------------Register of Wills Form RCC-2 DATE .. ~:.~f.'!-.. ~~-~~ ..... ?..?..'. ...... ~.?.7..~ ..................... . DEPARTMENT OF REVENUE. WASHING'IO N BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 1 7 12 7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT COUNTY .............................. : ................................................................ . FILE NO •...... J.$.::l.~.? .............................. _ ................... . Whereas, .............................. f.RA~~ ... ~.! .... ~.~~ .......................................................................... late of .......... .9~Q~ .... r..9~§.~.~P. ........................................... . in the County of ................ ~A.§~~~g~.9.~ ..................................................................................... Commonwealth of Pennsylvania, having died on the ....... .. .......... 5t.P... .............................................................. day of ............ ~':Y.:Y. ............................................... , ..... 19 .. ?~ ... , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania· ' Leo Therefore, I, Frances an appraiser duly appointed according to law, .............................................................................................. ; ........................................ , having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the. Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for I nherltanc·e Tax Purposes Jt. held investors Diversified Services .Inc., shares held by Frank $ 59S. 0~· -{1.· Ries as Trustee for Bert H. Ries, Jr. 59.393 shares " form~;·:~hb~~ ::I:h~wQfll~~~to ~~· ~:; .~~:~~~~~~::~~!~"~ Appra•ser ....................................................................................................... ........................................................... (!'lumber and Street) ..................................................................................................... ................................... , Penna . (Post Offiee) WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of Erank H. Ries: Deceased. Late of Carroll Township Date of Death, ...... ~:W.S: ... .5, .... .+.9'7.l ................................. . Appraisemel!t Docket Vol., 3B- Page, .... J?.9.~?.. .... .................. N (). ..?.?.:-.?~~?..g ............ . Filed in Register's Office, ........................................ 19 ....... .< Amount of tax d11e, $ .................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, Appeal f,.om Appraisement, Entered and charged, ~ ·\ I • .l.• :;. • RC<i-134 ( 1-'i).:) <' • COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTICE OF INHERITANCE TAX APPRA1SEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION Date: __ A--=\llSU$=-·· · ........ t.....,.·. _24.:..:.!. •!:....·· .....,.1m.:...::. -.;::;:.· ___ _ County ___ WA_S_Hl_W_TO_R_· ____ _ County File No.02f-!Y'f-:L Bureau File No. 63-7/-'1 /j WeJw!y rpceived notic~,.~t . . . . . .· · . ·•·· · .. · · · · · Y on . ~-.. . . 1~_.71_._. , you came into ownership of certain property . . . .. . . . .. . . . · · · ·· · · · tt-aNilor .troln Prank u. R:t.ea, il$ceu~d fc~ Townobip) / Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable and the li?bility for the payment of the inheritance tax due is imposed upon you, as transferee. The pro~y on, which tax. is hereby .(lsses.sed consists .. of: it, Held Jnvestore Diversitied 8f;J:W\ricaa lne• s . e$ h$ld b1 Ft-anle: tt .. .l1~es as Tnetee for Ht-s, ~a. l:t ~ea 269Q,26) e~e.t ' -r, . '• ' . . ' . . . 2.7,090~95 apprarsed by the Commonwealth, as of the date of death, at$_·_· __ _;_ __ _ 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 de~edent, or on or before Oot,. $ · 19 · .-1 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 interest is due at the rate of 6% per annum until paid $ ORIGINAL ASSESSMENT 1·621: ., ' ·"'~··· AMENDED ASSESSMENT $---------------- $ ================= ASSESSED BY: _________ ___,. _____ _ {Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: 14. /sAf~ J9 / . 9~ c2~-7/ To insure proper credit to your account this Official Notice must accompany your payment. Mail or bring it to: ~~/I AU.~ AGENT FOR THE COMMONW£ALTH COURT HOUSE WASHINGTON, PENNA. 15301 -. \ If you have already paid this tax to an executor, administrator, attorney or other personal represerttati~oOh~ decedent for forwarding to the Conimonwealt~, I ist below the date paid, name and address ·of the person to whom you made payment, their official title and the amount.. · ' Date Paid Name and Address of Payee Officio I Ti'tle . 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. p~operty in the ~amputation -of tax due. If any such expenditures meet all of the three following tests, i.t is recommended that you .itemize the payments below, execute the affidavit, and.return this notice. The Register of Wills will exa.mine the debts.claimed and allow those which he determines to be proper.' The t~x 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 per~onally 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 Nome of Payee . Description of Obligation Amount Paid· I . I . '· (attach separate sheet if required} COMMONWEALTH OF PENNSYLVANI:A): ,·:: ::,i"' SS: COUNTY Of _______ _ .. . J .. ' TOTAL $ 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 be~t 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 ___ . '" t'J ~ 1 ; ("'····~\ ~~ /> "'\ l\ ·~~'X·J>.0 REPORT OF REGISTER OF WILLS Signature of Taxpayer Date of Approval: __________ _ Register of Wills f ,:..... - Fonn -RCC-i .. COMMONWEALTH OF PENNSYLVANIA DATE ·········---~-~-P~~-~-~!. ..... ?.?..?. ...... ~?..7.~---········· DEP&RTMENT OF REVENUE RESIDENT INHERITANCE TAX WASHINGTON BUREAU OF COUNTY COLLECTIONS COUNTY ................................................................................................ HARRISBURG, PENNA. 1712 7 APPRAISEMENT FILE NO •...... ..:?..~-~?..?.:?. ..................................................... Whereas, ........................ f.M.~.K ... .H.~ ... .RJ.~---······························································-············· late of CARROLL TOWNSHIP ............................................................................................................... in the County of .............. W.N?.H.J.NOJ.'.QN ............................................................................... ~ ........ Commonwealth of Pennsylvania, having died on the ...................... 5.th ............................................ ~ .................. day of ............... : ... July .............................................. 19 .. 7J.:. .. , seized and possessed of an estate subject to Inheritance Tax under. the laws of the Commonwealth of Pennsylvania; Therefore, I, Frances Leo appraiser duly appointed according to law, ....................................................................................................................................... , an 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 -- Jt. Held .Investors Diversified Serv:ices Inc. shares heldlby Frank. $ 27,090 95 H. Ries as Trustee for Mrs. Laura J. Ries 2690.263 shares ! I I fonn~;·:fhb~~ ::~~sworJla~rJU ~~: ~~ o~~~~=~~~~:;d:~~~~n.: -------Appraiser ................................ ······································································· ... ···················································· (Number and Street) ...................................................................................................... (Post Ofllee) .................................. , Penna . WASHINGTON County F' t F 0 ; ~........... ......... ..,., 1 'P w•u ! n l. I\.); • '·' rn 12 \3 RESIDENT INHERITANCE TAX APPRAISEMENT RUSSELL. f,~f.\P:\NO REGISTEH Of'WlLLS WASHINGTON CO .• PA. Estate of FRANK H. RIES Deceased. Late of CARROIJ.. 'JJ.tllWNSJ:lE[Ii)) Date of Death, ...... July .. .5." .... 19'7l. ............................... . AppraiseHtei!l Docket Vol., ...... .3..~ ................................... . Page, .l$~.?. .................... No ... 9..3.~7.l.~7.l.l ............ . Filed in Register's Office, Amount of tax due, $ ................................................................. · DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appraisement, Appeal f1'om Appraisement, Entered and charged, ' <. .)-"/ COMMONWEALTH OF PENNSYLVANIA DEPARTMEN·T OF REVE·NUE ,BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION· '- OFFICIAL NO'TICE OF INHERITANCE TAX APPRA'ISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO: __ ~S-~_san_.· _·_S_$~_b_$_~-------------- c/o Arnold w. Httsoh. Esq. Date: Ausus\ 21u 1971. County WASHOOTON County Fi I~ No. Sf[-Jf'f-r--o¢ B~reau File N~. hJ-' 7)~7/f \ ·e '4 · 7 We have received notice that,~~X~ ,. on J\ll¥ J1 19a_, you came into ownership of certain property · . · . . h -· tra.M£et-,,. P,ank H. Riee1 cieoeaee41 ·carroll To\m$hip) Under the Inheritance an~ 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. The prop'erty on which tax is hereby assessed consists of: Jt. Held Xnveetore D!vereitiett Services, !no., thatel held by Fr~mk H. lloie& aa TW&teo tor S\lU.tt Sather'• -300.000 eh~s. ;· appraised by the Commonwealth, as of the date of death, at $ ~31.f.t02:w~· .!ioilu•llliOQ!Iil··:__ ___ _ ' 100 % of this amount is taxable at the rate of U % . 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 1 or on or . before oct.. s, 1'1 . you may deduct a discount of 5% o 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 until ·paid ORIGINAL ASSESSMENT --g_a-*-'-'------ $ . li$3 ... AMENDED ASSESSMENT $--------------- $ ================== / ASSESSED BY=----------------'" /j {Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: f~ ?f/j_fd, </f 9-;Ld-7/ ~#/1/!C:c:L7 To insure proper credit to your account this Official Notice must accompany your payment. Mai I or bring it to: 'i(cmt II NJ..W..U AGENT FOR THE COMMONWEALTH ,_ CGURT HOUSE WASHINGTON, PENNA. 1630\ ' ! / I I i r } ! I J ' ,. ! i . ----.. ~ it~ If you have already paid this tax to an executor, administrator, attorney or other personal re'"p_fes~r,M-ti\"'~of decedent for forwarding to the Commonwealth,, list belo\.,...tthe date paid, nome and address of the person to w hom you mode payment, their official title and the amount: • · · ·· :· · ' .. ' '. Date Paid Official T.itle .. ,. Name and Addr~~ of Payee . . Amount Paid es ed any Under certain circumstances, if, after the date of death of the decedent, you personally ,paid funeral expens or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expend by you may qualify as deductions against the gross value of'the property ,in th~ computation of tax due . .If such expenditures meet all of the three following tests, itis recommended that you itemize the payments b execute the affidavit, and return this notice. The Register of Wilis will examine the debts C"laimed and all those which he determines to be proper. The tax will then be recomputed and you will receive an amended elow, assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 -.You were per~onally legally responsible for these debt~, 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 th~ general estote_ of the decedent or any other transferee. · SCHEDULE OF DEBTS ow Date Paid Name of Pa ee 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 funeral expenses and other debts of the decedent, , for which 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 saine debts will not be claimed by any other p~rson, for inheritonc tax purposes. SWORN AND SUBSCRIBED BEFORE. ME THIS ___ DAY OF 19_. Signature of Taxpayer " ¥ l i ;;<z"1/~£rqRT OF REGISTER OF WILLS "' . of I e I, the under~i~~~J;¥JJ{yl~IIJt'teHifl~e~1ts~er;.,qf:JW\i lis in and for the above county, do respectfully report that I have allowed deducti~rfsHii~t.e~4.f>:Ye in the total amount of $ • w.;:.;t f; .ni:"J~~ ~· 'l'r' '\j .• . . ·' .1,. • r ,l~~~ ,,,~,~~~ ~ ""t Date of Approval: ·•· ·· ·•A<H ---·---.,R=-~-~g~i-st_e_r -o...-f """"Wins ,. '• .. ' -- Fonn RCC-2 ~-~ . September 23, 1971 CQMMONWEALT1t OF PENNSYLVANIA DATE ......................................................................................................... DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX Wft.SIHJNGTON COUNTY BUREAU OF COUNTY COLLECTIONS ................................................................................................ HARRISBURG, PENNA. 1712 7 APPRAISEMENT FILE NO •. ~=~.~.?..::~ ............................................................ - Frank H. .rL Whereas, 1es late of ............ .9.~:r..~~ .... ~~.!~ ........................................................ ······················································································································································ in the County WASHINGTON . of Pennsylvania, having died of ......................................................................................................................................... Commonwealth on JULY 197..~ ..... , seized possessed of the .................................. .5-th. ...................................... : ........... day of ............................................................................... and an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Frances Leo an appraiser duly appointed according to law, ....................................................................................................................................... , having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves 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 Purpoaes Jt. He1d·Investors Diversified Services,-Inc., shares held b•r .Y Frank $ .3 ,021. 00 H. Ries as Trustee for Susan Sarber. 300.000 shares l . : ' < ·• : form:·:~h b~': ~:1fhr.woril ~"';~to ~~: ~:; ~~~~~ =~~iS:~::::·~~=~":: Appraiser ......................................................................................................... ......................................................... (l'fumbt!T and Street) ··································································································· ..................................... , Penna. (Post Ofllee) WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of FRANK H. RIES Deceased. Late of CARROLL TBWI'BHIP Date of Death, ...... cJ:lJ.:+.Y ... .5 . .t ..... +..9'7+. ................................. . Appraisemei!t Docket Vol., 38 Page, .l.$9~4 ...................... No ... 6.3.~7.l~7ll ............ . Filed in Register's Office, ··~, Amount of tax due, $ .................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra-isement, ... Appeal f1'om Appraisement, Entered and ch(lrged, :.,. ..... (J I R C ~-1~4 { !-0-!H-· i ,. . }~ COMMONWEALTH OF PENNSYLVANIA D,EP.ARTMENT OF REVENUE .BUREAU OF COUNTY COLLECTIONS INHERITANC~ TAX DIVISION \· ~~~ i ..... _ .~~·OFFICIAl NOTICE OF INHERITANCE TAX ·I APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO: -...-)tr-"'e"1'1i•:--'D...,..orot,_·. _ .. _tot:....· _R_._s_a_rb_e_t ___ _ a. u+ 1. Dote: A~t 24, 1971 C t ~KINGTON ouny ________________________ __ County File No. \3 fC )? 9-~ Bureau File No. 60-7/-7// ::.~ :::_ ... Under the Inheritance and Estate Tax Lows of the Common~eolth of Pennsylvania such transfers are taxable and the liability for the payment of the inheritance tax due is imposed upon you, as transferee. . I -. . The property on which tax is hereby ossessed consists' of: Jt. Held. irweeto~ D1Wr$U!led Senioee .•. Xncs.., ebare$ hel.<l bJ Frank H • llie$ .ae. T).~u.stee tor-Mrs • Dc>rot~ a. Se.rbftl" appraised by the Commonwealth, as of the dote of death, at $ lJt,fii.91f09 100 %of this amount is taxable at the rote of 15 % 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 de~eden~, or on or 1 before Oct. 5 . 19 11 , you may ded!JCt 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 rat~ of 6% of the tax peronnum 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 TOTAL AMptJNT DUE 'L.~ .)·· J .. . ..... _ ........... . •.· 02 La .. •"11 j~0.6j -----------•. ,~!:; $ -=============== (Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS · ···.:. Make checks or money orders payable to: p C0.--J / c;.r-6 (o 9 9-c2j-7/ To insure proper credit to your account this Official Notice must accompany 'R;;;;"i/N:t::: AGENT FOR THE COMMONWEAL• :i COURT HOUSE WASHINGTON, PENNA. 15301 If you have already paid this tax to an executor, administrator, attorney or other personal r¢pres,e'~{at.i\~t<; or ~he. • decedent for forwarding to the Commonwealth, list below the date, ppj.cl,-~a1'ne and address of the person Jo. whom you made payment, their official title and the amount. -· · · · • · Date Paid Name and Address of Payee OHici~l fitle 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 omounts 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 recomm~nded that you itemize the payments below, execute the affidavit, and return this notice. The Register of Wills will exa.mine 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 w_ere personally legally responsible for these gebts, and 2-You actually paid these debts out of the account or property described above and can furnish p·roof 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 admini.stration ,of the general estate of the decedent or any other transferee. · · · · SCHEDULE OF DEBTS Date Paid Name of Payee ,. Description of Obligation - . {attach separate sheet if required} COMMONWEALTH OF PENNSYLVANIA) . · ·' SS: COUNTY Of _______ _ Amount Paid : TOTAL $ I, hereby certify that the foregoing is a just a_nd tru~ 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 ; ·~ 'L •.t .._ ', ., ' REPORT OF REGISTER OF WILLS ; .. I, the undersigned, duly e·lected Re.gister·.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 Fonn RCC-2 COMMONWEALTH OF PENNSYLVANIA , __ RESIDENT INHERITANCE TAX DATE ..... ~.~P~ .. ~~~.~.~ ..... ?.?..~ ...... ~.??.~ ....... DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 77 1 2 7 WASHINGTON COUNTY ............................................................................................... .. APPRAISEMENT FILE NO ........... ~:.~~~.?.:~ .................................................. . Whereas, f. k H R· late of ............... Q.?.:~.I.:.~~.~ .... ~~~~~~P. ..................................... .................. .r..an ................. ,l.e.~ ...................................................................................... I in the County of ............. :.W.AS..H.lNG.TQN.. .................................................................................... Commonwealth of Pennsylvan'ia, having died on the .................... l.5.t.h ............................................................. day of .............. ~~Y ................................................... 71 19 ............ , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Frances Leo an appraiser duly appointed according to law, ....................................................................................................................................... , having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves 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 .. Jt. Held investors Diversified Services, Inc., shares, held by Frank $ 13,689. 09 H. Ries as Trustee far Mrs. Dorothy R Sarber 1359.393 shares. • ! ' ' t -' . . . Having been duly swo.rn according to law, I do hereby certify that the above appraisement is made in con- formity with law on this ............................................................. day of ................................................................................................................................................ 19 ............... ...................................................................................................................... ............................................ Appraiser ...................................................................................................................... ........................................... (Number and Street) ....................................................................................................... ................................. , Penna . (Post Ofllee) WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of FRANK H. RIES Deceased. Late of CARROLL TOVJNSHIP .. , ................................. , ..................... ·································· Date of Death, .tJ.~Y ... :l.:2.~. .... J.:97~ ............................... .. Appraisemei!t Docket Vol., . .3.~ ....................................... .. Page, ... :1.:?.9.~?. ....................... No.· f?.J.~.7:1::~7.J+. .............. . Filed in Register's Office, Amount of tax due, $ ................................................................... .. DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.rtt Appra-isement, Appeal f1'om Appraisement, Entered and charged, ~ ~ &, f·- " RCC-81 {6-71) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT LOIS RIES IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division 38-189-2 In Re: Estate of __ F_RA_NK __ H_. _R_IE_S _____ ...:._,,.--,------- _W_A_S_H_I_N_GT_O_N ___ County_ File No. 63-71-711 .J.. Dear Mrs. Ries, ., ' .... ·~ .. , : ' ' . . , .. . \ ... · ... '· - You are hereby notified that the __ _..!o!o~r-""i'-ig~i-""'n.!!ia!!<..!1"'------------- apprai sement _i_n ·*e _ e~tate of ___ -"F-"RA""""'NK........___.H.._.a.___,R...,_,.,.IE~S ___________ _ has been fi I~ in the office of the RWster of Wi lis of WASHINGTON County on eptember 29 , 19_, Said appraisement reflects the following va I uations: Real Estate Person a I P ro_p_e-:-rty--~~HB;::::,~0;:;4:;;:1::;. 8~3;-.2::;-/.--:;(-;;.'L-;-g'C7 t8' Transfers ______________ _ Jointly Owned ____________ _ J T ota I S8 , 941 , s--3 ::1 J (, "L lr ~r-O.c~-~ """ f~r -P u+t. As to such tax that is paid within three months from date of death, a five (5%) '1-'1.. '3-I~ percent discount is allowable. As to any tax that remains u,npaid 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 _ __:_S=-:e::...~p:._:t:....::e=m=b-=e-=-r-=2-=-9 .L' -=1::..:9=-7:._::1=--S;gned ~ :r~ ~P-. Title ALFRED TOSI, APPRAISER I DATE OF DEATH: July 5, 1971 Note: This is not a bill. RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of..........,R..,..IE!=<J>LS ___ .L:..F.uR.a.A..uNKu__ ___ H.u_, _______ DATE OF DEATH 7-5-71 (Last Name) (First Name) (Initial) REPORT OF INHERITANCE TAX APPRAISER FILE NO. 63-71-7]] 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: September 29, 1971 ~{(.o-;::.,/.7~ REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do resp~ct- fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum allowed as a deduction. r• . • Dated: SEP 2 9 1971 RIISSEI L MARINO' REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $ $----------~---- CLEAR VALUE OF ESTATE 88,041 83 88,041 83 Valuation of life estates or annuities .... ,.............. $---------+---- I ESTATE TAX ASSESSMENTS $ ________ ..~....-_ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on$ 2% Tax on$ h. 9£1.. 19</ @ Tax on$ 5% Taxon$ ~ Tax on$ ____ 1-r.2-?"1P_;,_ll.S . Exemptions Total Estate -----------Ji--- TOTAL TAX 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------ $-------~--4~~ $ ___ _,!..Y:;_,!./~?~f-!..Yc~'cl.=-- $-----------4---- $--------~~~~~ $ __ ___,.-.L7,LJ.{)~' V.!...:.J~·-+£~"-=..,;_'i: AMOUNT OF ESTATE TAX ASSESSED $-----+-- Estate tax paid $ _______ __._ __ _ (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. BALANCE DUE $ _________ ___..~. __ _ Add interest at rate of 6% from ---------~10---------$---------4--- 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. r----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Will Administration ( No. IN THE Year ........... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF .. FRANK. li.~ ... R..J~f> Deceased Late of .. CARROLL TOWNSHIP County of \vASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL ,)1 i .. .. . • • I Fonn RC€-2 • I ~ COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE s.~.p.t..~.mb.~r. ...... ~.9. .. , ........ 1.9..7l ....... .. D~PARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 77 72 7 COUNTY .W.~.$. .. h;i.n,gt..Q .. n ......................................... l F1LE NO ......... §..~.:.?..!.:.?..!.! ....................................... . Whereas, ...................... FRANK .... H. ...... RIES ......................................................................... late of ........... g.A.~2~~ ..... f.:9W.N.~g!P. .............................. .. in the County of ......................... WASHINGT.ON ....................................................................... Commonwealth of Pennsylvania, having died on the ............................ ..fi.f..t.h ............................................. day of ........... J.uly ................................................... 19 ..... 71, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ALFRED TOSI ....................................................................................................................................... , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate Is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future Interest. Unit Appraisement Description of Asset Made for Inheritance Values Tax Purpoaes $ PERSONAl· SF.F. r.OPY OF .<::r.J.:I'RTT11T.R "~" A 'l"l' A r. J.:I'R 11 'I'() A P PlH. T.~R Ml? 1\T'I' 88 .041 A1 , . ..., J ' ., . , . ; ' . I •' -; ., ? -., Having been duly swo.rn according to law, I do hereby cej!y that the above appraisement is made in con- fonnity with law on this . . ~...:u,_, day of -~~~ 4"_8_;g,."t;: . ~~ ;.;;.~ .................................................................................................................................................................... W (Number and Stre~t) ........................................................ ~ ...................... , Penna. ' I I I I I I I I I I I f-r, lM f ~ . ·o (• : ·........ < ' t·1·1 !':' 1 n c~! !7 1 n !LI.-0 (,!!!.. IJ n :j :~ ~: : L L r \ r r l t{ o F ~-C!:: ~-E R 0 F Vli L L S WA::.HifiGTON CO .. PA. ................. WASHINGTON ...... . County '"' ~ ("0 '"' RESIDENT INHERITANCE TAX APPRAISEMENT Estate of FRANK H. RIES ·•······················ ......•......... Deceased. Late of CARROLL TWO_N$.;Ifi:,J:' ........................ .. Date of Death, ........... 7.~.~.~ .. 7.1 ............................... .. Appraisemei?t Docket Vol., ......... 3.8 ................................... .. Page, .J.~~~~ .................... No .... §.~-~.71.~.7..11 .... .. Filed in Register's Office, .. S~p.t .......... Z..9 .. 1971. Amount of tax due, DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appraisement, Appeal fyom Appraisement, Entered and charged, ,. ' ( ' Form RC C·lO DEDUCTIONS ALLOWED IN j OFFIC'E OF, }H<E -t REGISTER OF WILLS STATEMENT OF DEBTS AND DEDUCTIONS THE SUM OF . . . . . . . . . . . . $ .................... .. ......... ..... . .. OF ___ WA_S_H_I_N_G_T_O_N __ COUNTY DATE APPROVED ....... . AND AGENT OF THE ·COMMONWEALTH Register of Wills, Agent ESTATE OF ___;F::...;RA;;.;;;;..;.N::...;K::...;_H=•-R;;..;;.::;;I;;::E.;::.S..L, _____ LATE OF Carroll Township, Washington County DATE OF FILING APPRAISEMENT __ ..._8_-.._2..._3_-.~.-7-l ____ DATS OF DEATH _ ___.7~...:-:;;..5.r..;-::...;7r.....l~o--________ _ DATE 8-4-'1 9-22 ·71 8-4-~1 8-10-71 _R-17 .71 Q .')1 .71 9-22 .71 12-2 3-71 12-2 7 -71 3-29-72 8-17 71 8-31 71 3-20-71 NO. OF VOUCHEJII NAME OF PAYEE Funeral Expenses: Lawson-Rabe F uneral Home, Monongahela Memo1haJ. Park, Masonic Temole, Administration Exoenses: Herald-American, Pa DPnr nf RPvPmta Harrisburg Auto Tag.t1 Rn~~P 11 M::n•inn. RPai ~1-Pl" . ~ , f.ni~ RiP~ Russell Marino, Register, Arnold W. Hirsch,Esq., Russell Marino, Register, Rena F.Hir~ch M.c. Alfrin, ·Lois Ries Arnold W. Hirsch Escr. Debts: G.H.N.T.& Associates, Dr.Albert Ziffer, Webster Drusz:s, Medic-Home Health Center, Com. of Pennsvlvania COMMONWEALTH OF PENNSYLVANIA } COUNTY OF WASHINGTON Sll: REMARKS Burial services, Eng~ave stone, Memorial Plague. la~:~~l~~ probate costs, Advertisement, Auto titlP ..... "''":ff:ai' Service on title transfer, Shn-rr r.P-r1-i-fi~a1-P~ Notary fees, ~;:~ 1 ;:~nf'o nn f. !:!nrl filing Inventory, RPimburse oostaQ:e and nhonP Exemp.of record for Florida au-rn· :-fPY. Reimburse Short Certifs., notarv and F'la.ohone File Account, Notarv fees Real Estate appraisal for Federa.l Tax Re'turn~ Executrix' commission. Attornev's fee Balance medical services, Balance prof. services, Ba ance, Total, AMOUNT 3,205 90 .LI:S UU . 100 00 iH 88 12 2 5 50 00 00 00 00 5 50 3'4 89 1:.> nn 20 00 4 00 75 00 854 04 3 032 07 9 00 2~ fB 1~~ 00 ~t; 1!:7 t;,Q') ')Q 3z-. I~ I, ______ ...;--....;..· -~-L=O=I.::::S_.:::R::I=E=S------------H£REBY CERTIFY. THAT. TO THE B£8T OF NY KNOWLEDGE AND BELIEF, THI!: FOREGOING IS A JUST AND TRU £ SfATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSD OJ" ACMJNISTRATION SUBMITTED TO THE ESTATE OF FRANK H. RIES, DECEASED. AS DEDUCTION$ FOR INHERITANCE TAX PURPOSES. . . _. . ; .. ~'-y~/ .ft~ ~ ~----------<L. 5.) SWORN AND SUBSCRIBED BEFORE ME THIS 2gth . DAY~· .~:;~~~- MarC~ _ . '" __12__. ·: ·-" · ~ ~.:..;:>~3t; 9i<Lc1< '. ~·· . RENA F. HIRSCH, Notary Public ~ Donora Borough, Washingtun County, Pa. -. My Commission Expires Feb. 2, 1973 ~ ~~~ .. '\." ',, .~ ' ,, ~ .· --------------------------------------- - LL l.n \_, l_,~ L L..tJ ~L ;_, .... rr .l ~: f• L fi !l ... '.l•. ( . ,j ( iL. cl', _ ,, ,J • ... ·~d ··o~) NOJ.~~·NJHSVIA S '.lll f.', 3 () tl3l S I~ j LJ ~ I' ' OL 2~ r ·}.~d HdV 2l.l " I. ., l' .. t'.( ,J .r ' _; j_ ,l I ',_ .J.. :(j T ..L .. L -· --1 ·~. ' i '-/j~·<' . . -I /'-.,,- •• .f·' /' ::.· •. ../' i' ' j ' . . ' . . ( •I \ .. '' r· 'l,[- i ll. ·., . ' i• J .. r r RCC-49 (8-71) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION HARRISBURG, 17127 \ 'l \: \ ,PENNSYLVANIA ESTATE TAX DETERMINATION ; .. r/ 1 ~·"'~ ~ ·1o6 "J fF'L Estate of: r.~c·~'l :"\ tl' R l r: .~ Date of Death 7 ~ S 11 County 1;.)(1SI-',..,~i'""' T:-f.J 3J'.,:jf t Bureau File No. 63 ·fil "71•· 1 t{ 1. Taxable estate per U. S. Estate Tax Return, Form #706 ........ ~ . I' -l 2. Taxable estate per final, change in Federal Return dated '' .a.u. 1 2.. 3. Amount of credit for State death taxes. As shown on r~-r~ form or D~~l change notice ($ _ ___.!,~1..:!1..«:::...· ~.:._·--=-- As verified by computation 4. Penna. Inheritance Tax due and/or paid 5. Normal Inheritance taxes paid to other States 6. Total Inheritance tax credits (4 + 5) 7. Total liability for Penna. Estate Tax (3-6) 8. Less: Previous payments on a/ c of Penna. Estate Tax j Date i1cr~ ().. 0 19 '7s $ __ )?;__,;_!U_'.=•:.___ __ $_......:~....:....:...........:':!....._ __ Date of payment Amount of Tax paid Amount of Interest paid $. _____ _ $. ______ _ 9. Balance of Penna. Estate Tax due (7-8) "t'·,..,.. ~~le!.est due from to @ 6% per annum 11. Balatce of Penna. Estate Tax and interest due as of $=====')1N=·=~===== Prepared by ( N AMEli (TITLE) Reviewed and approved by _________________________________________ __ (NAME) (TITLE) (DATE) -~ .... ., COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS 411 S. SECOND STREET HARRISBURG, PA. • J Harold A. Smith, C.A. 244 Washington Trust Building E. Beau & N. Main Streets Washington, PA 15301 ' ' Dear Mr. Smith: 17127 September 14, 1976 Re: Estate of Frank H. Ries File No. 63-71-711 County of Washington Upon examination of the records in the above captioned estate, filed September 29, 1971, duplicate appraisal of assets was noted. Attention is directed to item 1fo4 on Schedule 11B •11 Set forth thereon as Investors Diversified Services, Inc., shares held by Frank H. Ries as trustee for the following: Mrs. Anna Eisenberg 359-393 shares @ 10.07 $ 3,619.09 / Mrs. Dorothy R. Sarber 1359-393 II II II 13,619.09 ~ Mrs. Laura J. Ries 2690-263 II II II 27,090.95 Bert H. Ries, Jr. 59-393 II II II 598.09-1.1 Bert H. Ries 1364-608 II II II 132 741.80 v All of the above assets totalling $58' 669.02 . were previously reported on five (5) RCC-134's dated August 24, 1971. Accordingly, you are authorized to strike from Schedule 11B11 the above assets totalling $58,669.02 to correct the duplication. The total for Personal Property thereby reduces to $29,372.81, with Total Gross Assets showing a corresponding total. Our Bureau records will be adjusted accordingly. Very tr y yours, -r:: / £~-/ Ifarry E. st ~ Inherita ce Tax D' sion For: Stanley M. Weiss, Jr. Director Bureau of County Collections HEY/ms CC: Reg/Wills CC: Arnold W. Hirsch, Esquire j j.' Mr. Harry E. Yost COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVI;:NUE -~ • INHERITANCE TAX DIVISION 244 WASHINGTON TRUST BUILOING WA!iHINGTON. PENt~S'YLVAN\4. September 16, 1976 Commonwealth of Pennsylvania Department of Revenue Inheritance Tax Division Harrisburg, Pennsylvania 17127 Dear Mr. Yost: Re: Estate of Frank H. Ries File No. 63•71-711 County of Washington I am writing to you in reference to your letter of September 14, 1976, giving authorization to correct the above subject estate. Upon receiving your letter our Chief Appraiser, Harold A. Smith, reviewed the file on this estate and found that not only were the items you listed pre- viously appraised and paid on Rcc-134's, but he also found that there were three additional items that had been appraised on Rcc-134's. The following accounts should also be striken from Schedule "~": Mrs. Alta Irwin Mrs. Edna Staley Susan Sarber 102.685 359.393 300.000 shares shares shares @ 10.07 @ 10.07 @ 10.07 $1,034.04 3,619.09 3,021.00 I am enclosing copies of these above listed Rcc-134's for your records. In checking these records further, I find that an error has been made in your letter, you listed the 1359-393 shares held for Dorothy R. Sarber as hav- ing a full value of $13,619.09. The full value which was reported on Schedule "B" and the Rcc-134 is $13,689.09. When checking the figures I find that $13,689.09 is the correct figure to use. ---------c--------------------.,. i This correction will make the total amount to be striken from Schedule ,.B''•. $66,413.15. This will reduce the total Personal Property to $21,628.68. / / Eocls: Very truly yours, Mary Jane Russo, Inheritance Tax Clerk, For: Harold A. Smith, Chief Appraiser II / I 1------ ~ ·~ .. l • • Harold A. Smith, C.A. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS 411 S. SECOND STREET HARRISBURG, PA. 17127 September 23, 1976 244 Washington Trust Building E. Beau & N. Main Streets Washington, PA 15301 Attention: Mary Jane Russo Dear Ms. Russo: Re: Estate of Frank H. Ries File No. 63-71-711 County of Washington This is in reference to your letter dated September 16, 1976, relative to an error by this writer, plus duplicate appraisal of assets in the above captioned estate, filed September 29, 1971. You are quite correct, the amount to be deducted from Schedule "B" should have been $58,739.02. Thus, Personal Property reduces to $29,302.81. Attention is again directed to item ifo4 on Schedule "B, 11 set forth as Investors Diversified Services, Inc. shares held by Frank H. Ries as trustee for the following: Mrs. Alta Irwin Mrs. Edna Staley Susan Sarber 102.685 shares @ 10.07 359.393 II II II 300.000 II II II $1,034.04 3,619.09 3,021.00 All of the above assets totalling $7,674.13 were previously reported on three (3) RCC-134's dated Augu~t 24, 1971~ Accordingly, you are authorized to strike from Schedule 11B11 the above assets totalling $7,674.13 to correct the duplication. The total for Personal Property now reduces to $21,628.68, with corresponding total shown for Total, Gross Assets. Our Bureau records will be ·accordingly. For: Stanley M. Weiss, Jr. Director _ Bureau of County Collections CC: Reg/Wills CC: Arnold W. Hirsch, Esquire I I COPY OF INVENTORY ~lublic LOIS 1118 • raAIIK H. 11.118, FIA&B.U£8 ~H. X,.IIM:JCI.IQX•X llttt. Aupt, 11. ... ... . , .. llunru .• aub 1\ppratsrmrut of the goods and chattels, . ri.ghts and credits which were ·. 1. ·ua · · · cu .. u ,...,,,. of ........................................................................................................................................ , .... late of ................................................................................................................................... . ' . ' . Washington County, Pa., taken and made in conformity with the above affidavit. . ~:• PIU(WAL IStl!Et Ct..ek.tna ·Aoo.-•. III.Ucm ..,. • .,.,._. Off.tee. ;.~ -. " ... Sav!Dp Aoctuat. IIIU~·Juk; ·DoQoN; Oftt~. ' 1t7o ,_. Atat..mu. •. ~.ao. oJ.-aoaa.a• '., UAL -Dtla ..... DOLLARS CENTS c. 41-• • ,A. , j ~.,.,..; ... .> . ; .... ,, $1 791 1i " . t ~ :f ~ ·... --. ~ . " :~ 16.SJ, iat :-: i. -· · J•SOO· 00 -. ... ' ~ --.:.... ... I.. "f.._ It .... ~ ~ ~ t'--· '/ . ' .:.:. ~ . ..,., ilftt [ 1.1 ... $2 ..... II ~-~-.lliiiiiiij I I I .. ~ ...... ~ ·, ' ).t•,•· ': .... !·~.~-V.1h~-\W• (."·'') "\· :··t"'~" "~~\~C.!:: ~;.·~ U.-.\,."'=_. ~-'f'r C.•~U~OJ~·~1J-t~·!""!f\l1 ~~\\"-f. \f\1·~'{ .. ~·;-:.~· ' "t' \. 4"' .... • • _ .... ··- t .,: :. (~'" 'i ... , ~ ,.. ......... , ·"""""-" ......... .. ~ ::;, -.: l> fl'l ::0 "'-> (/? G') c: :ft:! ::t: --(/} C'.::) z (/') (/) "1:::: -i ,.l fT1 rq -i rT· "I) -:;; ~ . . :::0 1-... c::':) . ~ ~ 0 ..,.,_ ... ;; • ~ ""'':l"' 0 _rt~. ., ~. :::t 0 "'"-:..."':' -r-: • : r= ~ -"'0 .r-'~" I.,. ~1'_1 ;t. c:b .. ~ . (/) . rv c::;:, ( '. '/ n·l-;. jj;. • .. ~:~· ""l ,....~ ~ :-<\ ' ., -l"-{ rrJ {._..J .. \~V·:tt~:.-.~ ~· $.~~\~-~ ~ u~~ ~ ~M \.-\~~· ,_; t.\'l.r !'·\\ .. ' ) .... . . .. t , .......... I j l- "\'• ~ -.... · .. ,.~'1" · .... , ' .. 11 If, LAST ~viLL AND TESTAMENT ,, ""; ' -4 (> I, FRANK H. RIES, of Carroll Township, washington County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or testamentary writings heretofore made by me. FIRST. I appoint Lois Ries, my sister-in-law, as Executrix of this, my Last \'/ill and Testament. In the event that for any reason the said Lois Ries shall not assume or continue in her office as Executrix,. I appoint in her place orstead Mellon National Bank and Trust Company. I direct that no bond .shall be required of either of the appointees named in this paragrap~. My said appointee, in addition to the powers conferred by law, shall have the power to sell at public or private sale to exchange or to lease, for any period of time; any real or personal ?roperty, Mr~ to 6ive options for sales, exchanges or leases, for such prices and upon such terms or conditions as my said appointee shall deem proper. SECOND. I direct that all my just debts and funeral expenses be fully paid and satisfied as soon as conveniently may be after my death. THIRD. In the event that after my death there should be a dispute as to my domicile at the time of death I siate that it is my intention to maintain my domicile in the Commonwealth of Pennsylvania during my lifetime. I have no intention of becoming a domiciliary of any other state and my sojourning in any other state, whether for an extended period or otherwise, shall be on a temporary absence from the Commonwealth of Pennsylvania. It is understood that my wife· may have a different domicile than I. -1- I I } . ; ; .... _; FOURTH. I direct that I be buried in the Monongahele _Valley Memorial Park cemetery in the plot owned by me and designated for me beside my first wife, Sara Jane Ries •. FIFTH. I direct that my entire estate shall be distributed in the following manner: (a) One-half. to my wife, Laura J. Ries;. (b) In the event that I am at the time of my death the owner of any interest in the tinning and roofing business known as Frank H. Ries I give,and bequeath that interest to Lois L. Ries, my sister-in-law; (c) All the rest, residue and remainder of my estate I give, devise and bequeath to those persons other than my wife who would have received my es±ate under the provisions of th~ Int Pt' t a.u· L,,tWh nf tht> Corwnonwealth of Pennsylvania had I died intestate. SIXTH. I direct that the taxes to be assessed-in consequence - of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid by the persons receiving the property giving rise to the tax and shall not be paid from my residuary estate. SEVENTH. In construing the provisions of this, my Last \<Jill and Testament, use of the masculine, feminine and neuter genders shall 1 include the others; the singular shall include the plural and the p~urall shall include the singular; and words used in the past tense or present tense shall include the future tense. IN WITNESS WHEREOF, I, FRANK H. RIES, have hereunto set my -2- '' I • .. hand and seal this 32rrt day of Q cr-,,s (-I? ' 1967. The foregoin&, .instru11wnt. consisting of this and two (2) preceding typewritten pages, was signed, sealed, publisJ:led and declared by Frank H. Ries, the above Testator, as and for his Last Will and Testament, in our presence, and we, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as witnesses this 3Crtl day of {}c lei B6)? , 1967. Witnesses: Addresses: ·/?.. I -3- . --~·~-~----~-~--~---~-=-=--·~-------------------------------~==================~==11 . -&3-71-7!/ · i\ffiilautt ®f 1.Exr~tnr ®r i\ilmtui.atratni-O 31J%<j1~ ~tate nf Jeuunyluattia } Ctrnuuty nf llas4iugtnu !l!i: • Personally before me, the undersigned authority, a __ Notary. __ P_ublic. _______ ,_ in and for said County and State, appeared --------·-------------------------·----·--·LOIS,.RIES ........... ____ .......... __ who, being duly sworn according to law, deposes and says that she is the executor or administrator of the es- tate of ---··-------FBANICH.---RIES,. .................. deceased, that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of ............ fAA.NKJJ .•... RIE_S., :. decea':ied, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death, based upon a ~-;_just appraisep1ent of each item made by the above named Execut:f>ll.x.~ . -d;uR~t-.~~;;;d b';:;::;~ Y:} .~ .. ~Aiki~i~t~~t;;~····················· RENJ). F ............... \~iishfrlgton·c~-·~·······" Donora Bo~o~gh, . • F b 2 1973 ADDITIONAL INSTRUCTIONS My CommiSSIOn Explies e . ' 1. An inventory must be filed within three months after appointment of personal representative. 2. A supplemental inventory must be filed within thirty days of discovery of additional assets. 3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33, Over $10,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, in- cluding Copy of Will and copy of Federal Estate Tax Return. ~ REFERENCE FOR ADDITIONAL COPY Act of 194 7 P.L. 513 Sec. 5.2, 72 P.S. 4844.2 ~~uueutnry aub i\ppraistmeut of the goods and chattels; . rights and credits which were of ....................... .FRANK .. H •... RIES ........................ late of ................. Car.r.oll .. T.ownship.,. ................... . Washington County, Pa.; taken and made in conformity with the above affidavit. PERSONAL ESTATE: Checking Account, Mellon Bank, Doimra Office, . Savings Account, Mellon Bank, Donora Office, 1970 Ford Automobile, Manuf.No. Oj8l1Nl30243, REAL ESTATE: None. DOLLARS $1,795 19 l6,333 '19 3,500 00 ~ ~1.628 68 CENTS - ~ . ~ ---___________________________ _!!_ __ ___l _______ . _ _____l ,. ' \ ,... ..... ( \. •' ':t .. . ! lj i I 1/ r ·' ·. VI\••·) • .. ~ 0 · ...... t..J :-........ .... ~ .... ~.,~I:· . . . . . . ·,.... '-... . ..... ... ,_, I:.~ l t \ • ', .c. ',, 1",/ ~ t I ~ t \\' \\ • t /11( f\ Inventory and Appraisement IN THE EST ATE OF FRANK H. RIES ·····················································'·························· Filed ........ ~.~g~-~~ ..................... , 19.7.J.~ ... . ~ ,h:::O en rry ~ :::r c:) ,_:: __ ... --..__ .. -.........; -1., ............... ; J . ..__ ::;:,:· Co c.-, -;·) -...; (.,~ -..J rr"r .'' .. ~· :::v' ·-' ~ c::::: <-:.-., /"""'~ ......... < 0 -- <:"".> ""r] ~o .CJ ~-= _:_ ...... ... ---::--~ -o ,-...... ·--.n.;r--< (/)Q "'-.J ··"-> ~ -,... -..... -- ... -- r;, <:::: '·' ~-5 Arnold W. Hirsch, Attorney at Law, Donora,Pa. I ' Form RC C-10 DEDUCTIONS ALLOWED IN OFFICE OF !H~ REGISTER OF WILLS STATEMENT OF DEBTS AND DEDUCTIONS '"' '"· , ............. 11IY~zr J/.:.1.:1.~ OF WASHINGTON COUNTY AND AGENT OF THE COMMONWEALTH {,3-7!-; ESTATE OF FRANK H. lUES. LATE OF Carroll Township, County DATE OF FILING APPRAISEMENT --.Jo8&-.;2L]"-:L7.&.1----DAT!i OF DEATH --J.7-.!:§..-...7w1L----------- DATE NO. OF NAME OF PAYEE REMARKS AMOUNT VOUCHO:It r ............. 1 r ....... . -r R-U-7} t ............... _Rabe· F uneral Home .. Burial services .. 3.205 90 Monongahela Memoiial Park, Engmave stone, 18 00 Q -'l'l -.,, .. __ ••. :i ................ 1 ... u ,-f A1 J>1 Al'riUIII -;1nn nn ··c ... 11.~ ... ..: ... .: ....... -...... ..: ........ r ... . -r: 8-4-171 ~p~p~d -~· __ H;\~~~~ ,Efi!il:.J.. .......... '!!~~~~e probate costs, ~~ RR 8-10 ·-~··e ~.; 'I:' ~ ... 1-71 Herald-A~rican, Adver~~~~ment, . .c. ~ ~~ n , ., .,, n n n A ·•-... r .... l ........ _ .. __ ~-- u·-.... ...... .,,..I:' ... V' .. n,.. , ..... .--.-" " -· -· !!arr~~~uriA~to !a~~ Service on ~itle transfer, ~ ~~ C''L.-... ,... __ ..... ,,~ : .... o-,.. ... 'I .1. ............ ..,, ·e--~--, -· ·---.................................. ' ~ena f: !!ir~ch , _ ~o~ary fees J 5 00 -~ -~ -" l'ICU:.IoiiVt ·o· '"""' ... t V&O .................... Ul&n& ~g filing Inventory, 'a~ n "'"' .,, ... ·-n.t n..:-::t:.l.: •• -... -.................. ;....;. ..... ...:~ ... 1..------.. -___ ..., ... -...... , r ·=· r 12-2 ~-71 Russell Marino, Register, Exemp.of r~cord for Florida ....... _ 1"1 on 12-2 17-71 .. Arnold w. Hirsch,Esq., . , Reimbur~~ ... s~~rt.Eertifs., __ ...... _..... I':' ....... · ..... -... I nc. 3-29 1-72 Russell Marino, Register, File.Account, 'C" ~ 20 00 n '" n~-.,. .... 1.. t.ln+a""'' .f."a.,a 1.1 nn ............ . . ··-· _,... .. ., ,. "'· " M~C. A1frin, ae~l.~,t~~~ ag~~~~sal for ?r; no r.n.fa 'D-Ioa J:'v a,nt-?>i v f 1 CU:! of 1'\"n RI;U ou . A---1..1 loJ u..:-...... '1.. I." an At-"-----··' A Ttal:> ~ 0~:;) n1 ... -a • -.. ·~ n~:~ht-~:• g .17 .71 r-'U N 'I' 1:. Aaan,...f ::s+aa JlRlRn,P.mAilii"Rl QA1"Vii"AA g 00 P,~~A!~!r~-~!!fer, ~~~~~~: prof. services, 2q fR ·-·-~ -cr ....-. ~-~~ -71 ~edic-~~e Hea!~~-~enter, ~~~~n~e for ~are, 1!~ 00 .,, '3.! J ...... ... vvaue ...,... ..-,.. •• .,..,.)'_... v ·--, -~ -..... ' ..... .,.., Total, .~ ~~ .. --.,, ,uu .. c;.;;r /'\ CCvt_jAf-{_vA.~ }po 5\..() \ COMMONWEALTH OF PENNSYLVANIA }ss:. COUNTY OF WASHliG~ON I, LOIS RIES HEREBY CERTIFY. THAT. TO THE BEaT OF ~y KNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE SfATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSU OP' ADMINISTRATION SUBMITTED TO THE ESTATE OF ERANK H. BIES, DECEAfiED. AS DEDUCTIONS FOR INHERITANCE TAX PURPOSES. ~t/~; -r .... -' .. ,.. CL. 5.) SWORN AND SUBSCRIBED BEFORE ME THIS '29!h ,-'r. DA'i'>OI'';-"""' ~ ..,., ,. . L7 Mareh,~1 ~, ~~~~ .. -. . ..... '~-~~ ~-" 7-t::V;;;;;;~-rr ~~ ~ :: RENA F. HIRSCH, Notary Public ~ .... . > .... ;~ Donora Borough, Washingtvn County, Pa. --.'~ My Commission Expires Feb. 2, 1973 LZ 'ltd '·o:; NOl;} N i J./ S?'Al S77t;~, _:!() t1Jl:;t[}JU oN 1 ,':f ~~ 1'. . 1 .? ~· s n y E .. I r I' J~ 2L, J'/Q c. i:J ( • l!{"i ,.,., ~ .... I ,.1 \.] ··.J : I-., / . I ' . -. . -~ ) ...... , .. · '. . ,.· ·' ... \ f· ·.. • • Harold A. Smt.tb, c·.A. 244 Washingtcm Truat Building !. Beau 6t N. Main Streets Washington. PA 15301 Attention: Mary Jane Russo Dear Ms. auaeoz September ~~, 1976 Re: Estate of Frank H. Ries File No. 63-71•711 County of Washington This is in reference to your letter dated Septelnber 16, 1976, relative to an error by this wrttet, plu8 duplicate appraisal of aasete in the above ~aptioned estate • filed September 29, 1971. You are quite cot:rect. tlw emount to be deducted froa Schedule us•• should have ~en $58,739.02. 1'b.U.S1 . J!lersonal Property reduces to $29,302.81. Attention i• again diqcted to item 14 on Schedtale "8,« set forth aa taweator& Diveretfied Setvieee,. Inc. shares held by Frank IJ. Riea as trustee for the follOWing: Mrs. Alta lrwtn Mre. Edna Staley Susan Sarber 102.685 shares @ 10.07 $1,034.04 359.393 tl tt u . 3,619.09 . 300.000 11 tt " 3.021.00 All of the above assets totalltns $7,674.13 'Were previously repOrted on three (3) acc ... u4•e dated August 24, 1971. Accordingly 11 you are authorited to strike from Schedule "B" the above ll&lets totallittg $7 • 614. 13· tO correct the <lupU.catton. The total for l?eraona1 ~roperty n~ reduces to $21,628.6&, wtth eor:re•ponding tOtal shown for Total Gross Aaseta. Our Bureau records wtll be adjusted accordingly. CC: Reg/Wills eC: Arnold W. Hirsch, Esquire Very tTUly yours, tlany 1. Yost Inheritance Tax bivision tor: Stanley M. Weiss, Jr. Otrector . . ·Bureau of County eotlections ·'· ,,, ~ ,,, c 8 1 t 0 8 8 '•' "-' 0 8 "{: t L.. r "{: z.. 0 0 "{: 2 0 c " 6 0 \ 8 6 ;; s·~:--.o 6 0 L.. 2 •)7 0 t £ 0 "{: 6 0 6 8 9 £ "{: -::-6 0 6 8 9 £ 6 0 6 8 9 £ 6 0 6 1 9 £ 6 0 6 1 9 £ 0 0 0 0; £ 6 t r £ £ 9 "{: z.. 6 "{: s 6 L.. "{: .. , ,,, .. Harold A. Smith, C.A. 244 Washington Trust Building E. Beau & N. Main Streets Washington, PA 15301 Dear Mr. Slni th: September 14, 1976 Re: Estate of Frank H. R.ies Ptte No. 63-71~711 County of Washington Upcm examination of the records in the above captioned estate. filed September 291 1971, duplicate appraisal of assets was noted. Attention is directed to item 14 on Schedule "B." Set forth thereon as Investors Diversified Services, Inc., shares held by Frank H. R.ies as trustee for the following: Mrs. Anna Eisenberg 359 .. 393 shares 8 10.07 $ 3,619.09 Mrs. Dorothy R. Sarber 1359-393 " " " 13,619.09 Mrs. Laura J. Ries 2690~263 '' n " 27,090.95 Bert H. lUes, Jr. 59•393 " .. " 598.09 Bert H. kies 1364-608 " u " 13 1741.80 All of the above assets totalling $58,669.02 were previously reported on five (5) RCC-134's dated August 24, 1971. Accordingly, you are authorized to strike from Schedule '*B" the above assets totalling *58,669.02 to correct the duplication. The total for Personal Property thereby reduces to $29,372.81~ with Total Gross Assets showing a ~orresponding total. OUr Bureau records will be adjusted accordingly. HEY/ms CC: Reg/Wills CC: Arnold w. Hirsch, Esquire Very truly yours. Harry E. Yost Inheritance 'tax Di"ision For: Stanley M. Weiss, Jr. Director Bureau of County Collections