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Home My WebLink AboutOC1971-0740 - ESTATE OF MESSNERQ!nmmnttwraltq nf Jruunnluattia. { lfanqiugtntt Cllnuuty. j nn. KNOW ALL MEN BY THESE PRESENTS: Whereas, at Washington, m the County aforesaid on the 19th. day of July A. D. 1971 , before me, Russell Marino , Register for the Probate of Wills and Granting Letters of Administration in aml for the County of Washin<b•ton, in the Commonwealth of Pennsylvania, f\ \ the last Will and Testament of li'tilel x.~ Messner late of Union Township m tl_1e County aforesaid, deceased, (a true copy whereof is to these presents annexed), was duly admitted to probate; and Robert Messner ,I the Executor Ill 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 sa!d Robert Messner committing unto Him the administration of all and singular the goods and chattels, rights and credits, which were of said deceased, and requiring Him to exhibit a true and perfect inventory thereof into the Register's Office, at Wil'shington, within ninety days from the date hereof, and to render a just and true account of said administration at the expiration oi 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 TESTIMONY WHEREOF, I have hereunto set my hand and the seal of said Office at Washington, this 19th. day of July in the year of our Lord one thousand nine hundred and Seventy One fi?~~ .. -........................................................... £~.~- Register J '· . , > / 1£ast 111ill an~ m~slament WE, RAYMOND D. MESSNER and ETHEL Y. MESSNER, husband and wife, of Union Township, Washington County, Pennsylvania both being of sound mind and memory, do make, publish and declare this Will to be jointly as well as severally, our Last Will and Testament, hereby revoking and making void all former Wills by us at any time heretofore made. FIRST. All just debts and funeral expenses shall at all times be fully paid. SECOND. We deSire that all property, real as well as personal, of which we may be possessed at the time of the decease of either of us shall be inherited by the survivor. THIRD. Upon the decease of the survivor, it is our desire that the property of both be treated as one and the same is hereby given, devised and bequeathed to our daughter, Darlene Joy Messner. . . FOURTH. In case of the need of administration hereon at the decease of one of us, we agree upon the survivor as the Executor, without bond, and in the event of the death of both of us, we do hereby appoint Robert Messner of Union Township to act as Executor, to serve without bond. and seals IN WITNESS WHEREOF, we have hereunto set our hands this 2.:4 •. ,(./day of {2t'J f4(;_:f-,1961. .. ) /fj;t/;?.//..f!/// 92 .&:/r;~f/1'-t~/ j ;t.tJ. • f.. ~ 'iOo.o 4 <>1 HI (SEAL) (SEAL) ' ) .,.~ \ jl' ·~ '. \. Signed, sealed, published and declared by the same RAYMOND D. MESSNER and ETHEL Y. MESSNER, to be their Last Will and Testament, who at their request and in their presence and in the presence of each other, we believing them to be or a sound and disposing mind and memory, have hereunto subscribed our names as wi tne sse s, this 2;z. ~ day or (i,J c.t s.i"" , 1961. &J-7/~7l./tJ 1\ffiilauit ®f ffxrrutnr ®r 1\bmiuiatratnr §tatr · nf Jruunyluauia } C!tnuuty nf lfan4iugtnu nn: ~39Y P 11 b f th d · d th ·t Notary Public · d f 'd ersona y e ore me, e un ers1gne au on y, a --------------------------------------------m an or sa1 County and State, appeared ______ gg}?.~~-~---~§_§~~-~-----------------------------------------------.. who, being duly I ' sworn according to law, deposes and sa.ys that he is the executor ~f the es- tate of ---~-~g~~--X.! ... ~e.e~~-------------------deceased, that the foregoing schedules_ constitute a complete inventory and appraisement of the real and personal estate of --~rR~~---X-~---M~_$.§_~-~R, deceased, 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 appraisement of each item made by the above named Executor ~ day~~'~j:t~,22~~ }~J:;~ ADDITIONAL INSTRUCTIONS 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. r REFERENCE FOR ADDITIONAL COPY Act of 194 7 P.L. 513 Sec. 5.2, 72 P.S. 4844.2 :iluurutnry aull "'pprainrmrut of the goods and chattels, rights and credits which were of ... E.'l'HEL ... Y .•.... MES.S.NE.E. ................................ late of ..... Jl.NJ:.ON ... 'r.O~S.fUl?. ................................... . Washington County, Pa., taken and made in conformity with the above affidavit. DOLLARS CENTS PERSONAL PROPERTY: None REAL ESTATE: ALL that certain tract of land situate in union Township, washington county, Pennsylvania, being the same t1a ct of II land conveyed to Raymond D. Messner and Ethel Y. Messner, his wife, by deed of Adda s .. Welch, unmarried, dated August 24, 1953, and recorded in the Office of the $ None Recorder of Deeds in Deed Book 874, page 267. $12,00®.00 TOTAL-------------------------------$12,000.00 J I I I ,. Inventory and Appraisement IN THE EST ATE OF. ...... ;e;~a~~ .. .¥. ~-... M$..$. .S.N~R ............. . Filed ~: ;:.1 >='" rn ?J (/1 C) c:: =· en (/~ ~. ~~~ ::~ .......\ ::.-' ·~ (:1)1 '6 ~ :::_: I-;£... -oiC )"? (/} 19 .... : ...... . 1 ... • I --l f"') ., •. ·- :;:::!':. ?"'" ~ ~---> u:::> -.. --:::: -{::.::> ,......., 0") :.-';-\ ,, (.:..) ..e--s BLOOM, BLOOM1 ROSENBERG & BLOOM ~·~ '• ~~ •',t . ; ,. . ~· .\ .. \ ., J STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant being duly sworn according to law, depose and say that the above account "·, as stated is true and correct as------------~~--------------------------verily believe. I, I I Sworn and subscribed before me this -----~Jtt;:.h _______ _ day ~~~-~i~.---_-_-_-::_l~:··--72_.-- ROW;;;~;~~:J'ary Pu.bllc My Commiision ExJiiro• February 8, 1973 Wasi1ington, Washington County, Penna. Washington County, ss: .... 0 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 Statute and Rule of Court as evidence by proofs\ thereof filed to No ... b3.~2:l~ZL1-------------" ··---~--~----- ~ ...., Cl = [l::l ::s 0 0 p:; i ~i U) 0 ~ < l [l::l u ji:l Cl ~ ~! 0 .. fil p:; E-< ji:l ~ < z E-< U) . : Ul U) --: fil ji:l N ~ . : ~ • 1 ~ ..:I ji:l ~. ci z r:t:li -~~------ 0 E-1 p u. r:t:~: ~: ji:l~ .... : P::i r:t:li Zi U)i U)i ~I E-li P::i r:t:li jlli O! P::i I r::: 10 37 n U S S ELL ! t.~ ~:; rW REGISTEF: r~r: \'tiLLS 'f/ ~ (' lJ f j•1 {'Til') ('• 1] 0 P 1\ ~~ k:J .... ;·n 1 \ \:;: · \.} ;'f ~..~ · ., . f· ... \. 0 ..., J .. ' / f'~l . ' __ ..-------------~ --~~--------- The Court is respectfully requested to determine proper distribution in this estate. BLOOM, BLOOM, ROSENBERG & BLOOM By -). (!_ ~el for Accountant ' ( l ( ' I \. 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. 3, paragraphs (3) 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 officia!l legal periodical for said Washington County, published weekly hav·ing its place of business at Washington, Washington County, Pennsylvania, and is acting as its agent in this behalf; that the said WASHINGTON COUNTY REPORTS was established on March 31, 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: ............. J.YJ..Y. .... :?..9. . .~ ..... .L9.Z .. L .............................................. . ............. A.ygl:J·S·t ..... s., ..... t.2 .. , ...... l.9-7-l ............................ .. 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 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. • • • • • • • • • • • • • • • • • MESSNER, ETHEL Y., Dec'd. Late of Union Township, Washing-ton County, ·Penna. Executor: Robert Messner. R. D. #1, Coal Bluff Road, Finleyville, Penna. Attorneys: Bloom, Bloom, Rosenberg & Bloom. 200 Washington Trust Building, Washington, Penna. 15301 ~~~m~dm.~t.,ro~~==~~ Sworn to and subscribed before ~ ~~ ....... .1.2.th .. day ~f ................... 31d~.7............... .19..z .. t.~ ..... . flfi'.L.,'"''--V-;r,j~"t:~ JOSEPHINE T. SCIAMANNA Notary Public, Washington. Washington Co. My Commission Expires July 1, 1974 FIRST AND FINAL ACCOUNT OF ROBERT .MESSNER, EXECUTOR OF .. THE E.STAT.E OF ETHEL Y. MESSNER, DECEASED. The Accountant is Charged with the following: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . As Per Inventory and Appraisement ..................•. $12,000.00 No gain on sale of real estate to David w. Kreutzer, et ux., for $12,000.00 TOTAL ASSETS OF THE ESTATE •..•....•....•.•.•..•..•.•• $12,000.00 TOTAL CREDITS CLAIMED BY ACCOUNTANT ....••..•••••..••. 4,162.99 BALANCE FOR DISTRIBUTION •......••.......•....••...... $ 7, 837.01 .._ --1 The Accountant is credited with the following: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Register of Wills Washington county Reports Patterson Supply Company Finleyville Planing Mill William A. Muntan Finleyville Planing Mill Home Spun News David J. Mathies Finleyville Planing Mill Agway Petroleum Corporation Vickers Bros. Garage Russell W. Joki David J. Mathies Recorder of Deeds David w. Kreutzer, et ux. Union Title Guaranty Company Edward B. Garry Funeral Home Register of Wills Register of Wills Bloom, Bloom, Rosenberg & Bloom Bloom, Bloom, Rosenberg & Bloom Robert Messner Notary Public Letters Advertising Estate Material for house Boards for house Door for House Boards for house Advertising Estate Fire Insurance Premium Material for house Oil for furnace Balance due on account Repaired driveway Brokers' Commission re: sale of real estate 1% Transfer Stamps Pro-rated share of 1972 property taxes Surcharge Funeral Expenses Filing Inventory Filing Account Attorneys' Fee, re: settlement of estate Attorneys' Fee, Re: sale of real estate Executor's Commission Six Acknowledgements 16.00 14.00 2.83 5.06 141.00 2.10 14.40 39.00 7.48 17.90 20.56 210.00 840.00 120.00 9.66 10.00 1,170.00 4.00 16.00 600.00 300.00 600.00 3 .00 'TOTAL .••........••...................•..•.•......•...••• $4 I 162.99 ---·~· -r- otiee ESTA~OF. ETHEL Y •. MESSNER decea. sed 1. at.e of NIOt-lJ!:OWNSHIP; WASI:UNGTON COUNTY, PENN- SYLVA~A ~ ,· · Letters TESTAMENTARY upon the above estate aving been granted to the undersigned, all persons having claims against the _estate are requested to make known the same to the undersigned or his attor- ney and all persons indebted to the decedent are req- uested to mate payment to the· un(\ersigned ·without delay. · ROBERT MESSNER, R.D. 1, Coal Bluff Road, Finley- ville, Pa. ·· BLOOM, BLOOM~ ROSENBERG AND BLOOM Attorney a·. '·A·,., . . , ___ .......... --................. . .. \. · · AFFIDAVIT OF PUBLICATION Before me, a Notary Public, personally appeared f/c/(mA/11 .l>. 8;;;-/Vd£Tr who being duly sworn, depo~es and says that he is the authorized agent of HOME SPUN NEWS, a weekly newspaper of general circulation published at Finleyville, county of Washington, Pennsylvania, and that the notice attached hereto was published in the regular issue of said paper of July 28, 1971 August 4, 1971 August 11, 1971 and further 'that the affiant is not interested in the subject matter of the said advertisement; that all of the allegations .of this statement as to time, place and chara·cter of publication are true. ~a..~ FIRST MONDAY IN JAN. 1$176 ~tt t~r Qtnurt nf Qtnmmnu Jlta.a nf llanijiugtnu· arnuuty ®rp4aun' Qtnurt llinininu In the matter of the Audit of Account in Estate of ETHEL Y. MESSNER 740 of 1971 No. _________________ _ DECEASED. TO THE AUDITING JUDGE: _, Enter_----':"o:-=u'-=r'-------·appearance for ROBERT MESSNER, EXECUTOR OF-THE ESillATE OF ETHER Y. MESSNER, DECEASED. N. B.-Counsel sh•all, by separrute pape·r, 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 concise state- ment in that regard. J -. No. 740 of 1971 In re Audit of Account in Estrute of ETHEL Y. MESSNER, DECEASED. AUDIT Jra~rip~ fnr . 1\pp~araurr FOR ROBERT MESSNER, EXECUTOR ·-vd ··or) 1'~01:_q~\HSVM s ll!H, J o ~n .L s 1 ;:, 3 u Ol·l\;J~ \': IS ,. i.\-{ ~ ..! !J ~ 1 -~ -~ ~:; s n 'd t 1 unr t: ~""""~t ·~J h -· tl ~· !' ' . ~,>;; .,.u~ "• BLOOM, BLOOM, ROSENBERG & BLOOM Attorney ~2 Testate Form • PETITION SUR AUDIT IN THE ORPHANS' COURT OF WASHINGTON COUNTY Estate of ... im.m:. .. X., ... ~.S.S.~~R ................ ----------------·-- .................. P.~_c.;g:J.\S.~P. ........................... ____________________________ _ Deceased No .. .:?.49 .. .9..f.)-.~:?_+. ____________________________________ _ Fiduciary ___ g_Q~~g~---~?.§.~;J?g, ___________________________ _ EXECUTOR ----------------------------------·---------------------------------------------· ~~~ ~~~ Decedent's death .. ~D..~L-~_Q_, ____ l~.?J .......... -------··-··---------Grant of Letters ..... ~~-~.Y. .. J~.L.J..~.?J ............................ . This is the ... F.IRST ... ANP. ... FJ.J;il8ll .................................... account filed in this estate If there. have been forrner accounts. filed in this estate, list file number or number and term .. ~.9..~~---······-··············· . . . ' . Election to take Date Election Place of; Under or Against will. (cross out one) Filed -~~!-"?:~-----------------------Record .. _)':~l~.D--~--------···--···· Name of surviving spouse ....... ~9Y.ID9.n9, __ P.! ... M~_$_§!!-]._~;t;'. __ gA-_~g __ 8P;t;"iJ __ .JQ_, ___ _l~_7J ___________________________________________ _ List issue, where material: None Did decedent marry after execution of will? (indicate) XlGC No. Any children born after execution of will? (indicate) ~-No. If answer yes, name them ................ ---·····---················-····--···------------------------·--····-----·--··-·--------------------------------· ---........ --........ -........ -........ --.. -.... -........ ---........ -........ -............ -.. --.. -.... -.... -.. -.. --.. ----...... --.... -.. --.. -.... -..... ----.. -.... -........ ---.. -........ ------.. --...... -.. --...... ---.... -...... -.... ----.......... : ....... -.-.-~-~-~ .......... ---.... -----. Legatees. Relationship Interest Fiduciary, if deceased or not sui juris Darlene Joy (Messner) Orbell Daughter Entire Estate List, if exceptions to above: Adeemed: Revoked: Lapsed: Abated: Give Cause: None If parti~l intestacy, give facts: None Notice to interested parties. Have all parties, having either vested or contingent interests and an c.rediors 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 g,ive cause: .. -~9-~~---------------------------------- File copy of Notice and date of mailing ....... A~r.il ... 2.6., ... l9.7.2 ................................................................................................................ . Is estate subject to the filing of a Federal Estate Tax Return' No . . ; ........................................................................................................................ . Actual payment made on Pennsylvania Transfer Inheritance Tax. Amount $ ..... ~~-~~--.?.~~9 ... ~.?. ... ?:~-~~---··········· If the Will makes any portion of estate subject to a life-estate, give name and birth date of life tenant.No.n.e ........... . ............................................................................................................................................................................................................................................................................................................................................................. Give Names and addresses of all unpaid creditors who are legally entitled to notice, together 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: None Balance for distribution per account, Itemize any additional debits not shown by account: $ ... 7.-t.?.??.?..-. .9.! ............. . Total additional debits (Add) $ None -----------------··-------··----.. ·-· Itemize any additional credits not shown by account: Total additional credits (Subtract)· $ None , .. --...... ----............................ ~ .. ; .............. .. Balance for distribution $ .. .Z.!.~-~-?..:,~~-----········· If balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value); Balance is in cash. •.' c, I If Family Exemption claimed by Petition, give place of Record: .... ~Q!'?-.~--~-!~-~~~9. ________________________________________________ _ IfF ·1 E t' · I · d t d't · 1 · h' d b · f Cl · None claimed am1 y xemp Jon IS c 01me a· au 1 , g1ve name, re at1ons 1p an as1s or a1m: ............................................... . List any advancement or distribution on account that has been made, and nature and amount of same: None made . . 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: DARLENE JOY ORBELL, daughter, entire estate which is cash. COUNTY OF WASHINGTON, SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly ..... ~~<?.!:'.t:l: ..................... 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 ... J~.~-~-------·--·-----·---knowledge and belief. ----------------------~~~!:'!.>: .............. to and subscribed before me this l_~j;)_l_ .. day alt!:':=----u~ 19: ____ 7_? S1gnature of 0ffJcer ..................................... ': ....... 7······ Title of Officer ............ ~~----/.~~ .. ~---· /) I . ~~ t ll )3 Office expJres .......................... ; ..... ~ ................................ . -"-~-1~-----------------Robert·Messner . .................................................................................................................... ,.. ,··.· ... • No. . .... 7.49 ... 9.:£ .. 1.~ 7..~----··············-........ . Estate of ....... ~W~.:H .. ¥..!' ... MJ?.$.§~~Rt .......... . . Deceased Deceased ·. Fiduciary ....... ~PBERT .. ~.SSNER, .............. . Executor PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary will submit herewith the following, in conformity with Court Rules adopted effective December 3, 1951, being rule No. 9: paragraph b-e; and divisions thereof: shown on pages 23-24. 1. Written pr(Jecipes of all Counsel in the case. 2. Copy of o.rder appointing Guardian ad litem, if pE;!rtinent. 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 I iens 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. 10. Copy of Federal Estate Tax return if es- tate is subject thereto. J?.~.QQM, .... :I?.~.QQM,_ .. BQP..~~~_g~---~---~~-Q9M Attorney ~2 1 •• : !"':"' ft4 r: L c. uf' p7Z dUM!~ AN 8 50 RUSSELL i-'.Hi H 0 REGISTf:J\ CF WiLLS \'IASHINGTON GO .• PA. ,_tl ~ e ~- ~ z <( > .I > Ul z z Ill II. i 0 1- Cl z i: Ul < ~ '1 ~ it 1-Ul 0 .I· < u e 0 :I .., X ~ ·w ui 0: Ill 1-0: 0 II. Ill 0: 1-0: :I 0 0 .I < u ii: (, II. 0 .I e IN THE C INRE: Estate of OF COMMON PLEAS OF WASHINGTON_.COUNTY, P ORPHANS' COURT DNISION ( ) ( No. 740 of.1B71 '· ) ETHEL ·y. MESSNER, ( Deceased. BEFORE: APPEARANCES: TIME: :UHE COUh T: . ) .. ( 'HEARING ON A·UDIT The Honorable P. VINCENT MARINO, Judge of the said Court. .. BLOOM, BLOOM, ROSENBERG & BLOOM, Esqs., of Washington, Pa., _representing the Accountant. Wednesday, May17, 1972·, atlO:OOA. M., EDST Number 740 of)871, the estate of Ethel Y. Messne deceased. T~e Executor is hobe~.t Messne_r .and the attorneys are Bloom, _Bloom, .hoseneerg· & Bloom. ~Mr. Pizzi? M.h. PIZZI: Your Honor, all the necessary papers ha.ve bee-n fil~d. To our,knowledge there are no outstanding c:laims in this estate. THE COUhT: Is there anyone else in Court interested in this decedent's estate? ( NO hESPONSE ) J ·, THE COUnT: The audit of this account is ordered closed by the Ct>urt. ~ AUDIT CLOSED \ :i.l " I e I / \~ e ~ ) .I e ., '• t here~y certify that the proceedings. and evidence <( are contained fully and accurately in the notes taken by me on the hearing z ' ' ,. ' <( > .J > Ul ' z z Ill ,D. z 0 1-CI z x Ul < '-~ to= 0 it .I-~ a .J <( v 'jj :J ;'! o£ the above eatise., and that thl.s copy is a. correct tra'Qscrlpt of the same • ' ' ' The foreqoln<J record of .t.he proceedings upon the :·~ hearinq at the above cause is her-eby approved· and directed to be filed~ N Ul a:, Ill 1-0:: 0 D. Ill 0::• 1-0:: :J 0 0 .J < 0 ii: II. .o ... I .r ··' .l ,. ,, ' t. ,. ' ~.~ ,..,,. t- •• J J..l • !:' • ..,j t·~-~· :;;~: (.:) (/) C./) ::.::J a::: . \. Cl C/) LU < 0::: ~, .. _;;;,>- ··, ... ....... ''' ·. ~ ' . .;...' \. ' .. -----·~··".~ .. ~ I' i '·· :' ( ,,.. --· 'I .,.~~ ' .. .. ·-•; ' ' ''; V . I. ' l. ·. r ... .., I•• .. ·-~~ '·· .· ' ! ..... __ ·, '·" l ~ . -.::. • •• ~. " ;. ' .. -.................... -. .......... \. .•-I--• .10 ~-·-·111'-- ~u t4r C!rnurt nf C!rnmmnu Jlras nf Dllus4fugtnu C!tnuuty, Jruusyluuuiu, ®rp4ans' C!rnurt iittisinn ESTATE OF No. __ ~6...L3•;..;..7L..:!l=..;..•:...t.7"'*4~0 _____ _ Ethel Y. Messner, In the matter of the, __ ...;lF .... i...,r...!lswtol......li!a..,..no.wd.......:!:..F_..i_..n>lii!a..,..l deceased. Account of _ __..uR~ou..bu;;e:..Lr:..~oti-....O.:.M!.s.e!..lilsUils:J.Inu.:Au.·r:__ __ _ Executor ADJUDICATION AND DECREE And now June //!__ , 19_12_, this matter came on for hearing, audit and distribution at this session and testin;ony taken; and thereupon, upon due consideration thereof of the belance for distribution in the h<OJnds of the Accountant is determined to be $ 7 837.01 and the account is accordingly confirmed; and it is ordered, adjuqged anJ decreed that the said balance be paid out by the Accountant in accordance with ,the schedule of disr:ibution hereto attached and mode part hereof, unless exceptions hereto be filed sec. reg. or an appeal be taken herefrom sec., le!1J. SCHEDULE ·OF DISTRIBUTION Balance per account ________________ _ $ 7.,837.01 Balance'---------------------$ 7,837.01 Deduct Clerk's Costs & Receipt~------------ Attorney ____ _.B...;..l...,o"'"'· o"'-'m.!L;~,___.,B""'l....,o"'"'o""'m!.!.,,,___.,R~o~. s~e~n.l..!b~e"-'!r4g:...._::&=---.=B:::..l~o~o£.!,m~- Russell Marino, Agent transfer inheritance tax, $469.51 Interest from 3~20-72 to 6-22-72 7.20 76.71 7,338.80 Darlene Joy Orbell, daughter, residue, cash, J r. ' ' . ' '; '• i' -r : ( ' .~ .. , ·-...;. . -.!. ' )> n ·n l ~ . 0 . • c ::J -+· o· . ""' t ..... :r CD 3 0 ; ... 0 ""' ..... :r CD ' ... t r IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ) ESTATE OF: ) ETHEL Y •. MESSNER, No. 63-71-740 DECEASED. . . ) PAY TRANSCRIPT The undersigned hereby acknowledge to have received from Robert Messner, Executor of the Estate of Ethel Y. Messner, deceased, payment in full, in accordance with the Schedule of Distribution of the court dated June 12, 1972. Russell Marino, Clerk Audit Costs Russell Marino, Agent Inheritance Tax plus interest Darlene Joy Orbell, daughter, residue, cash $ 21.50 476.71 7,338.80 ~9.?Z~J-~ Russell Marino, Clerk ~9'/l~ ... Russell Marino, Agent ~~~q:.~ .. Darlene Jo~~bell .. • "--~ ..... ..-., COMMONW~AlTH Ch'= PENNSYLVANIA. et~LJ!Vfu DEPARTMENT OF REVENUE ~OUNry .-;t4U cc t..-GL/ ,_ HARRISBURG -I. . :oN" JuL 1 ') '"' RC C•43 (5-65) "54 rM '71 NOTE: TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of Revenue Bureau of County Collections 26 S. 4th Street Harrisburg, Pennsylvania Dear Sir: Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: NAME OF REPORTING FINANCIAL INSTITUTION Western Penna, National Bank ADDRESS 3500 Exteneion Avanue, FinleyrtLl.e, Fa.. 15332 ACCOUNT NO. OF JOINT I •. . TRUST OR INVESTMENT DEPOSIT · Sav• #10835 &. Checking #053 439 .3.31 NAMES ON ACCOUNT OR INVESTMENT Ethel Y. Messner or Darlene Orbell DECEASED JOINT DEPOSITOR, TRUSTEE OR INVESTOR Ethel Y. )iessner ADDRESS ________ ~ __ I_l_,_F_inl_._e_yri __ l~l~e,~P_a. __ l_53_3_2 ________ ~----------- DATE OF DEATH June 21, 1971. SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR Darlene Orball --~~~~~=--------------------- ADDRESS _____ 2_04~Lo_u_i~o_e_D_r_i_ve~,~Ind_·~·~n~~P~a·~---------------------- RELATIONSHIP TO DECEDENT Daughter ------~----~-------------------DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED Sav. ~13-71 Checking 6.--1?·71 BALANCE, INCLUDING INTEREST ~. DUE,ATDATEOFDEATH$ ____ ~ __ v~·~$~2,~0~7_2.~S~7--~0h~e~c~k1~-n~g~$~5~00~·~0~0 ____ ____ Head Teller TJTLE j RCC-134 ( 1-69) • COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE -BU~AU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTICE OF'INHERITANCE TAX APPRAISL%-iENT AND ASSESSMENT OF ASSETS NOT SUBJEtT TO ADMINISTRATION TO: DARLENE ORBELL 204 LOUISE DRIVE ImHN, PENNSYLVANIA 15642 Date: .July 1 3, 1 971 County \vASHINGTON County File No·--------,--- Bureau File No. CJ--7/-/'/0 We have received notice that¥X~XleV~'G!JtKeX.(l@'ih"I(:X:£\XXXXXXXXXJLXXXXXJCXXXXXXXXXXXXXXXXXXXXXX o'! ·vJ.une ;~. • .)9. 7l,_y_~~ came into ownership of certain property through ~9Jtt2ol~&'VY®J&£Uij1lN1bldbXXX Yw~~~~:p;;~.~¥d'~XtQJ;Xd""~'d~~ transfer from ETHEL Y. MESSNER, DECEASED (FINLEYVILLE) 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: Jt. Savings Account #10835 {'!' Jt. Checking Account .#053 439 331 held in the WESTERN PENNSYLVANIA NATIONAL BANK, FINLEYVILLE OFFICE, CINLEYVILLE, PENNSYLVANIA. In the names of ETHEL Y. MESSNER OH DALRLEt\TE ORBELL. Opened (l) Savings-4-13-71 & (2) Checking 6-17-71. Balance as of date of death (1) 2,072.87 & (2) 500.00 appraised by the Commonwealth, as of the date of death, at$ 2, 572 87 100 %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 0 If you pay the above amount within three (3) months of the date of death of the decident, or on or before SP(t. 21 19 7 you may deduct a discount o 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*----- 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 TOTAL AMOUNT DUE $ ORIGINAL ASSESSMENT AMENDED ASSESSMENT $ --=2:...1,~5..!..;7 2:::...!·~8:...!.7 __ 7 ? a( z. ?· 9 2 154.37 ---_.:J-.7.2... __ _ ____ .J . .-..Jo __ _ 154.37 $ ::=::====2=£~·=2~!'=== APPRAISED BY:d~..&-a """"0.... ASSESSED BY: _____________ _ (Inheritance Tax ApPf(liS~ (Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: To insure proper credit to your-account this Official Notice must accompany your payment. Mail or bring it to: 't(~IINJ..~ AGENT I"Oii TnE v;;.WI'" i~~-·:~':~1 T" COURT HOUSE WASHINGTON, PENNA. 15301· .. r""' an executor, administrator, attorney or other personal representative of the decedent for forwarding to the Commonwealth, list bel9w·the ·date paid, name and address of the person to whom. you made payment, their official title and the amount. Date Paid Nome 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 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: l -You were personally legally responsible for these debts, and 2-You actually paid these debts out of the account or property described above and can furnish proof of such payment, if required, and • 3-These same debts are not also claimed~ for tax purposes, by an executor, administrator or other personal representative of the decedent handling the administration of the general estate of the decedent or any other transferee. · SCHEDULE OF DEBTS ~--.. Date Paid 7.:-;/71 Name of Payee f\ e._~ l e_ \I ANcf e. 'R.. ~ /1 C.. '€.., Description of Obligation s ~.J~ o o 1 r 1+-x. Amount Paid d'/13~ '7 ~/7( v ~t,{ 7( '1l~f·7f ' ., ....... , -I''' . liO_Rc.·t..,, 711~171 e.J e c-r-tdc JJ n °~ TOTAL $ { 3 0 if ., 9 0 (attach separate sheet if required) COMMONWEALTH OF PENNSYLVANIA) i · SS: COUNTY OF: \AI~"' ttl/C.!()~ I, ~A-~lt::-Ne..-0-\Z'oe..l/ hereb; certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent, ~,_"-""'-' · Y. tl-\-egsrv<--B , 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. .:l::) DAY OF ~· . - I, the undersigned, duly ele. cted Register of Wills in ond for tho1!.\..ve coum=ctfully report thot I hove allowed deductions listed obove in the totol amount of $'1:;1 D ~ , . Date of Approval: UUl 30 ·1f71 RUSSFII MA"INg -~ ( ( ).}1.. ~ . -Register of Wi lis .... Fonn RCC-2 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE .... .«ugus.t .... 4., ..... llfl.l ..................................... . -~" ~EPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG. PENNA. 1712 7 COUNTY .... W.A§JPJfQr.Q~ ............................................. . FILE NO •. Q'J..~7'J:.~7.4Q ..................................................... . Whereas, .............................. .J~:;T.~ ... .I.~ .... ~P..~ ............................................................. late of ............. .¥..~~·························································· in the County of ............................................. WASHDTGTON ......................................................... Commonwealth of Pennsylvania, having died on . the ........................... ?.l.~t ...................................................... day of ............... J.w~ ................................................... 19.71 ... , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Th f I FRANCES LEO d I . t d ere ore, , .............................. '" """"""""""""""""""""""""""""""""""'' an appraiser u y appom e d' t I accor mg 0 aw, 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. Savings Account #10835 & Jt. Checkizll;!: A•ccount #053 439 331 held in th WESTERN PENNSYLVANIA NATIONAL BANK, FINLEYVILLE OFFICE, FINLEYVILLE, PENNSYLVANIA. In the names of ETHEL Y. MESSNER OR DARLENE ORBEU.. Onened (1) S'avings 4-13-71 & (21 Checldru! _hl7--'ZL Balance as _of. date of death, (1) 2,CY72.8'7 & (2) 500.00 2.572 87 ~ ' 1 r-< - Having been duly swo.rn according to law, I do h~reby certify that the above appraisement is made in con- formity with law on this ............... ~ ...... day of .................................. ~ ............................. ~ .................. 19 ..7/ . .............................................................. ~ .......................... ~~ Appraiser ........................................................................................................ .......................................................... uA Number and Street) Penna. ............................................................ ~ ....................... , (Post ee) WASHINGTON .................... County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ............................. ETHEL .. Y .•.... MESSNER. Deceased. Late of ... .F.INLE.IVILLE ............................................................. . Date of Death, .................... 6~21!'!'!".71.. ................................... . Appraisemel!t Docket Vol., Page, No. 63-71-740 ················································ Filed in Register's Office, ~~-~~~----~ ............ 19 .. ?.~. Amount of tax due $ , ····································································· DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, Appeal f1'om Appraisement, Entered and charged, ~ '· .!'I / ' ' 1 -, owucn"' moww '" -i Form:tcc -. ... ~. STATEMENT G¥' DkBTS THE suM OF ............ $ '1L1Yr~---· OFFICE OF THE . ~~ r .. . ----· ~EGIS~ER OF WILLS AND DEDUCTIONS DAR:O..D .1~ . {g: 11.: J'l/ WASHINGTON OF COUNTY ADii1 ~ AND AGENT OF THE COMMONWEALTH 1,3 ,.71-7'10 Register of !Vilis, ~ Ei, ---.. ESTATE OF ETHEL Y. MESSNER I..ATE OF Union TownshiE DATE OF FILING APPRAISEMENT DATE OF DEATH June 20, 1971 DATE NO. OF NAM!i: OF PAYEE REMARKS AMOUNT VOUCH lOIII 6-21 -197 Edward B. Garry Funeral Horn e Funeral expenses 1,170. po 7-13 ~197 Reaister of Wills Letters 16. ~0 7-23 ~197] Washington County Reports Advertising 14. 0 8-10 -197. Patterson Suooly_ Comoanv Material for house 2 :3 8-10 ~197 Finleyville Planing Mill Boards for house 5. )6 8-11 -197 William A. Muntan Door for House 141. DO 8-11 ~197 Finleyville Planing Mill Boards for house 2. 0 8-18 -197 Home Spun News Advertising 14. ~0 8-26 -197, David J. Mathies Fire Insurance Premium 39. DO 9-7-1971 Finleyville Planing Mill Material for House 7. :i-8 12-1 3-19" 1.1 A~ay Petroleum Corp. Oil for furnace 17. ~0 Brokers Comm1ss1on 1-21 -197 David J. Mathies re: sale of real esta. te 840. JO 1-21 -197: Recorder of Deeds 1% Transfe:rs Stamps 120. DO 1-21 -197: David Kreutzer, et ux. Pro-ra'Cect snare o:t J.'j/L. ,/'('9 r>6'} w. property taxes 1-21 -197 Union Title Guaranty co. Surcharge 10. DO 3-27 -197 Vickers Bros. Garage Balance due on account 20. p6 3-27 -197 Russell w. Joki Repaired driveway 210. po _3_-2~ -19_7 Reaister of Wills Fiiliina Inventory 4. )0 3-2S -197 Reqister of Wills Filinq Account 16. )0 3-2<:: -197 Bloom, Bloom, Rosenberg & Attorne¥'s Fee, re: {;00 Bloom settlement of e5=:tate_ 10 3-29 Bloom, Bloom, Rosenberg & Attorneys lee, re: 300. )0 -197 Bloom sa e of rea estate 3-2<; -197 Robert Messner Executor's Commission 600. PO - 3-2S -197 Notary Puh:hic Six acknowledgements 3. Do TOTAL S41{;2 ~q ~.JA)\-t~~k-l-/ r-n COMMONWEALTH OF PENNSYLVANIA }ss: COUNTY OF WASHINGTQN I, BOBERT MESSNER HEREBY CERTIFY, THAT. TO THE BE8T OF lloiY KNOWLI!:DGE AND BELIEF, THI!: FOREGOING IS A JUST AND TRUE SfATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSES OP' ETHEL Y. MESSNER ADMINISTRATION SUBMITTED TO THE ESTATE OF DECEASED, AS DEDUCTION!i FOR INHERITANCE TAX PURPOSES. ~ .!oze4~4/ (L. 5.) SWORN AND SUtiiSCRIBED BEFORE ME THIS 28th DAY o?'RObertMessner, Executor 1\lar"h ~ ~ 72 ~ ,_ ROWME!lG, Ndtary P!llll~ ,My Commiision Expires February 8, 197$. \' chington, Washingtcn County, Penna. . . ' I " . -"' , ...... ·,:. ~. ;-. .-. .· '· '>. .... ... , ( -.....: ' .. ~· ::J :> Pl ?J (lj, 0 c -.-U" (""-.) ~ .. -~ C/l C1 A- J ' t·l ~-.l ,:_,;::1 -·-1 ;:t. ·:.-~) C· ;.::: '""'T '..!:.~ ' ., :r:>< ::.."3: r· C;::) . {' ·:· t.."-' -J \ t. r. r. ' (' : ,,_ ........ .,I:. - ~· ... 1200000· 1 2 0 0 0 0 0 :!! j Form RCC-33 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS J RESIDENT DECEDENT COUNTY OF .W.~~.tl.:t:.NG.'rQN ................................................ .. IMPORTANT: This return must be completed ~n detail and filed in duplicate, with will attached, with the Register of Wills of the Count~ where decedent resided; Return is due within one year after date of death, unless an extension is granted by the Secre·tary of Revenue. ·(Section 703 of __ the _ _Inl1erit~nce __ \ln!f :E_state Tax Act of 1961.) .............................. t"''"T'':·•"''''''''"''t'''''''''' Eseeutor of the estate of the above-na.~e~ decedent being duly sworn, depose S and sayS Decedent dJed ..... ~.n.E?. ....... ?.Q~M~~-thl···· . (Jia~·j· . , J~tJ~~)·--{ ~aving _a last will; copy of which i.s hereto attached. } otherN:":th 8 ::i:::r:::r::e:tttao;;:: ;:} ~B8°~as~tg~~oriR~~~~~~arfa~-~~.9~ ............. . whom all correspondence should be. Washington, -Pennsylvania 15301 . . mailed. That as such ........ ;e.:.~~.!;;.'!J..t.QX ............... depon~nt is familiar with the affairs of said estate and the property con- (J•:x.,cutor-Administratorl stituting the assets thereof and their fair mar~et value. That at the time of de~th there was no safe Qeposit 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:,..._,. NONE 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 .. That the contents of said safe' ~eposit box or boxes are itemized under Schedules NONE of this return, with the exception of the fol•loWing, for the reasons hereinafter set forth: That Sc.hedule A attached 11eretO 'and made part hereof sets forth full v and in' detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving ....... the .am?unt s,till due at death, name of mortgagee, date, rate of interest, and book and page of' record thereof. It also sets f'orth in the columns provided therefore the assessed valuation of each. of' said parcels, the estimated market valve thereof a~ of date of death of decedent. That Schedule 8 atta<;hed hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust compani.es, or other institutions, whether individually, ·or in trust for any other person or persons giving also separately the accrued interest thereon, if' any, down to the last interest day prior to decedent's death in the case of savings banks, and to the date of' decedent's death 'J i.n all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of in- debtedness of the United States to the decedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States, or any state, or political subdivi'sion thereof', or of' any forelgn country, which are owned at the time of death;. all wearing apparel, jewelry, silverware, pic- tures, books, works of art, household furniture, horses, carriages, automobiles, boats, and any and all other personal chattels of whatsoever kind or nature, leftbydecedent, together with the fairly estimated market value thereof; all bonds and mortga.~te!'i held qy 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 o value and esti.mated fair market value thereof, and if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation-as to each item; all moneys payable to the estate from life insurance polici-es carried by decedent; all annuity and endowment contracts the proceeds of which were payable upqn the death of the decedent; and all the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of dece- dent's death and other investment securities o~ned by the decedent at the time of death, with the market value thereof at such time. In the c~se of secur"ities 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 schedi1le, 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 falr marke.f value thereof, any other property owned or bequeathed by the decedent at the time of death. ,- The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty, real or personal, within t'wo yeats' of decedent's death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or after death, said schedule sets forth the nature and value of such property, to rwhom transferred, the relationship of the transferees to the decedent, the proportionate share received ~y each transfe~ee and all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the schedule a COllY of the deed, trust agreement or other instrument creating the trust. Ther1~ is a-lso set -f'orth in said 1 I schedule a list of all property, real and personal, with its value, which passes at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- ment vested in decedent, either indivlduaily~ or jointly, b:,: the w;il~,, dee~;,-or other instrument of anot}ler, with a copy of the instrument creating such power attached to the scl'\edule. • ' r'o,· That Schedule D attached hereto and made part hereof sets forth 'the. names and addresses of all persons benefiCially interested in this estate at the time of decedent's death, the nature of their res- pective interests, their relationship, if any, to the decedent, together with the ages at the time of decedent's death of all minors, annuitants and beneficiaries for life under. decedent's Will. It also contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior to decedent, the dates of their death, their issue, andthe relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth .all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments effecting the vesti ture of real estate and the date of acquisition of personalty, plus the name, address and relationship, if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing and unpaid at time of .. . ' death; taxes accrued charge.able for period prior to decedent's death (except. those allowed under Section 651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga- tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that the amount of tax assessed can be reassessed in accordance therewith. 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 ............................... .. ................ d.~ .............. day of. ~ ............................ 19 .... 1..~ ~ Robert ........................ ...fl~~--.. -~ -............................................. . ....... ~~~~~;-~NG, ~tary Plbfft:. My Ctmmissien Exf:Wros February 8, 1973 Washington, Washington County, Penna. ~e~~~------·---- --~--~---···P..-~ ...... #.! .. L .... c;;;.9 .. ?.:.! ..... ~.J...~.t..f .... .R9.9:.9. ....................... . (Street Number) ..~-~r.l.~~YY..~.!-~.~1 ...... g.!=..~.~-§.Y.b.Y.~PXc:t ....................... . (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 ._. DEPA-RTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE .,A" REAL PROPERTY •• Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Where property held as joint tenant or tenancy by entireties, report on Schedule ''E". Property held by the decedent as tenant in common with another or others, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located in the Commonwealth of Pennsylvania should be described by lot and block number, street and street number, together with a general description of the property, with a reference to the record of the conveyance by which the decedent took title; If o form state number of a- cres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are to be listed on Schedule "F" and must not be deducted from this schedule. ALL that certain tract of land situate ir Union Township, washington county, Pennsylvania, BEING the same tract of land conveyed to Raymond D. Messner and Ethel Y. Messner, his wife, by deed of Adda s. Welch, unmarried, dated August 24, 1953, and recorded in the office of the Recorder of Deeds of Washington County in Deed Book 874, page 267. The said Raymond D. Messner died April 10, 1971, and title became vested in Ethel Y. Messner by right of survivorship by the entireties~ W.Jt. L-<--~ .• -Kw rJ.: I l(/:-~~ ':::a't~~fj{~//1/l'·wl· a~-~-~--- (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH 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. (2) ESTIMATED MARKET VALUE ~~~tQ). $-{!, obo. oo $12,000.00 (3) DEPARTMENT VALUATION CAUTION (Do not write In this space) .• RCC-35 COMMONWEALTH OF PENNSYLVANIA ,., TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "13" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. u. s. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e. g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats~ etc.) Intangible personal property, such as bonds, treasu'·: certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or divl.dPnds, 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 ITEM UNIT ESTIMATED DEPARTMENT VALUATION NO• List and describe fully VALUE MARKET VALUE (Do not write in this space) NONE None c Insert this total opposite "Personal Property", Schedule "B" in X X NONE the "As Reported" column on the last page of this return. RCC-36 CC~PifON1\'EALTH OF PENNSYLVANIA TilANSFER INHERITANCE TAX ~~SIDENT DECEDENT SCHEDULE "C" TRA.NSFEII.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) __ N_o ____ _ (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"-0=---- (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)~N~oL_ ___ __ (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) _______ _ (b) What was the transferee's age at time of decedent's death? (5) Did decedent in his lifetime make any transfer without receiving a val_u_a_b_l_e __ a-nd--adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) -~N~O=------- (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no)~N~o~----- (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~0~------ (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer yes or no)~N~o~------- (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)~N~o~----- NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION NONE Insert this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. MARKET VALUE (Estimated) None DEPT. VALUATION (Dept. Only) Rt;C-38 CCMMONWEt\LTH OF PENNSYLVANIA THAN~FER INHERITANCE TAX RF.~IDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY -------------------~ .. INSTRFCTIOKS: This schedule must disclose all property, real and personal, owned by the decedent jointly with another or others, including intangibles, standing in the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule "A",>plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal .property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. Description of Property, Date of Acquisition, Name l Unit Address and Relationship of Co-Owners, and Place ! Value of Record of Instrument, where Rea! Estate. ! None Percentage Estate Share Valuation Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Entire Property None Value of Decedent's Interest I ( h RCC-37 (12-63)· COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX ir1ESIDE'NT DECEDENT BENEFICIARIES AND ADDRESSES State full names and addresses of all who ave an interest, vested, contingent or other wise, in estate) Darlene Joy Messner ~~t~e B~~X~<rl~~~~XUe Manor l . ~ " ~ ~ - 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 Daughter Yes Of Age Entire Estate -'1 - , A . - Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE Will Administration ~ No. Year .......... . P.o< THE ;\lATTER OF THE APPRAISEMENT OF THE ESTATE OF ETHEL Y. MESSNER Deceased Late of .. Union 'l'own.s.h.i.P ....... . County of Wa.f:>h.::i...I1gt:.()l'l. Commonwealth of Pennsylvania .. , r"' ~ REPORT AND AFPRAISAL ~~;f' ~ ,,; .I J>' "- :z: -d ::~:~ t ·r ~ •.. , -,. ; -::.-·. ~·. C" _....;..._ -r :..-:-.4,;: -~" 0 -:--.:. :.:.. . -. ~~ . ' ......... -or-e• c.:::::> ):,.. ({) -...J BLOOM, BLOOM, ROSENBERG & BLOOM Washington, Penrny1vania 15301 II II (Executor-Administrator must complete "As Reported" column #1.) CJ ...., '"C :::0 ..., ..., (t> (t> 0 ~ ..., ~ "' ::l "' "' "' 0 ....... ::l '"C" ...., (t> ~ ..., ..., ~ "' 0 '"C '0 llO (t> .. 0" ..., ..., ~ 0 ~ '0 t:%1 (t> ..., "' .-+ .-+ '<: llO .-+ (t> :I CJ) c: ~ ~ > :::0 w en en >-<: n n r;t. ?"" ?"" ?"" g td > :; :; --- -oo -oo -oo -oo -oo -oo ,. ...... )-'_........_ :rv :tv> ;... ) : :z :z : .. "' =o: :o :o :o ~---:o ::::1 ::::1 :0._§""'"" :Q :co :ro :Oo-.. :• ""'1 :a. :o it =a :o c... .00-oo-oo-oo-oo-oo ., ' : ~;,1-.... ) .~I :\), :CI • 0 .. ? :.·~ :~-;: :~::r. :a. 0 : C"t.-... Cl8'r-v ·Q. 3- :~ ::l . r. ~c.. - RCC-81 (6-71) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT ROBERT MESSNER (Executor~) IN YOUR REPLY PLEASE REFER TO 38-191-5 Inheritance Tax Division In Re: Estate of __ E_;:T:...::.H::....:E=L=---=Y....:...._ME=S.::_:Sc:....::NE:..:..::.....::R_;___ ________ _ WASHINGTON County-File No. 63-71-740 Dear Mr. Messner: You are hereby notified that the ·· • . original appraisement in the estate of Ethel Y. Messner has been filed in the office of the Register of Wills of Washington County on May 22 , 19_1_2_, Said appraisement reflects the following valuations: Reo I Estate -----'1'-2__,,._0-'0'-0.....:._0_0 ___ _ Personal Property __________ _ Transfers. ______________ _ Jointly Owned ____________ _ T ota I ______ ,.~..] ....._2~, Q...._OvcOv.-· ....,. OUJQU--__ _ As to such tax that is paid within three months from date of death, a five (5%) percent discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months when death occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when death occurred prior to December 22, 1965) from date of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date _----.::M~a~yJ-_..!2~2~,'--------=1~9::....!7'-'=2~--Signed ______________ _ Title _A_P_P_RA_I_S_E_R_I _______ _ DATE OF DEATH: June 20, 1971 Note: This is not a bill. j RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT -·· SUMMARY Estate of MESSNER, ETHEL Y. (Initial) DATE OF DEATH 6-20-71 FILE NO. 63-71-740 (Last Name) (First Name) REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each i tern in the last column to the right in Schedules "A", "B", "C", and "E". Dated: _ __;:M=a:::..y<---=2=-=2=--..,<----=1=-=9;...:.7-=2=------~-"--"7 _./ A"A REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect- fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum allowed as a deduction. Dated:------------- REGISTER OF WILLS INVENTORY VALUE AS REPORTED VALUE AS APPRAISED 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) CLEAR VALUE OF ESTATE Valuation of life estates or $ 12 nnn , 12 000 None 12.000 nn $ 1?. ---nnn • 00 12.000 None 00 12.000 annuities . . . . . . . . . . . . . . . . . . . $ ------+--- EST ATE TAX ASSESSMENTS $ ----------'--- Tax on$ 2% Tax on $ ---------+--@ $ ____________ ~_ $ _________ -4--- Tax on$ 5% $-------------4---- Tu~$ lK $ ___________ -4---- Tax on$ 15% $ _____________ ~--- nn 1000 00 VALUE AS REAPPRAISED $ ____________ ~--- ~~pti~s * Total Estate --------1--- TOTAL TAX $----------L---- (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid $======1== BALANCE $----------+--- Less 5% of tax if paid within 3 months after death $======== BALANCE OF INHERITANCE TAX DUE $ -------+-- Add interest at rate of 6% from ______ to _______ _ AMOUNT OF ESTATE TAX ASSESSED $----------+-- Estate tax paid $--------'-- BALANCE DUE $ ________ _J __ Add interest at rate of 6% from ------~10--------$-----~-- TOTAL TAX BALANCE $ ---------+---- PAID $----------~--- FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanation. Will Administration ~ No. IN THE Year ··-'······-' MATTER OF THE APPRAISEMENT OF THE ESTATE OF ETHEL Yo MESSNER Deceased Late of . V.N:I PN l'WP o County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL ., Funn RCC-2 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE .......... }f.Y. .... ?.?..J ....... !.~ .. ?.-~ .......... . COUNTY .•. w~_$_l.l.,j,~_gt,,.Q.f.! ................. .. DEPARTME~~T OF REVENUE BUREAU' OF COUNTY COLLECTIONS HARRISBURG, PENNA. 171_27 FILE NO ....... §. .. ~.: .. ?..1.:.?..4..Q ...................................... .. Whereas, ................... J!!.t.h..~.l.. ... .X.~ ...... M.~-~-~-~-~-r. .............................................................. late of ....................... ~~-~-~-~-----~-~:P .. ~ ........................................ . in the County ot' ...................... Wa.s.hingt.o.n ........................................................................ Commonwealth of Pennsylvania, having died on the ....................... 2.0 ..... th ................................................. day of ................... J..P..D.~ ........................................... 19 .... 7J, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ............ Alfr.e.d .... T.o.s.i.. .......................................................................... , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred In possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance taxes at the lawful collateral rate on any such future interest. Appraisement Unit Description of Asset Values Made for Inheritance Tax Purposes $ REALTY:· ... ~ All that ~ertain tract of land situate in Union Twp•' Washington County; Penna., ·being the same traat of land conveyed to Raymond D. Messner and Ethel Y. Messner. his wife, by deed of ilillxXx nxx A.dda s Welch unmarried. dated August 24. 1953, and recorded in the office of The Reocorder of Deeds of Washine:ton O:Ountv in Deed Book 874, na~te 267. --The said Raymond D. Messner died ... April 10 1971, ·and title.became vested in"'Ehtel Y. Messner -~-· 12,000 00 bv right of survivorship by the entire:ties. ··~, • 1 -· ~~ J -: ! !J -~-.. ., ,.., ~·'! '1 . -~ . ; .. ~ ... ~ ..... ··-. ' -. •.-' ·.- ~ .. .. ~ ... •·. -_, -.. H . . . : -. ·-... .... -;) . "' ,., t .•• --.. ' Tot a 12,000 00 form~;·:;:~h b1:~ ::rh:,wr~~r~i~g to ~~· ~.~ o~;t~y th~t ~ ~;;·• appr:••:•~tis made 1~n?L .................................. -r·-························· ........................................................... Appraiser ····· ........................................ ............................................. . ............ ......... ............ ............. (Number and Street) .............................................. ... ............ . ............................ (Post Office) ........... . ................. , Penna . ' I I ' I ..... WASHINGTON .... County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ~'f~I. .. X ~ M~&S.~It. Deceased. ~ -; Late of UNION TWP. ,.1 Date of Death, ... ~ .. ':l:!:l.~ ..... ~9 . .t ... J.~.Tt ... ? ....•...... ~· •••• Appraiseme1!l Docket Vol., .......... 3.8.. ............ ~., ....... ~ ...... . Page, ..... l~.l.~.s .................. No ... 6.3~.7l~ .. f4..0 .. :::.. ~ .. Filed in Register's Office, May. .... 22.,. ......... i97.2, ... - ~: Amount of ·tax dtte, $ .................................................. ~~ .............. . . - ,• . DEPARTMENT OF REVENUE -~-. :;) ::..· •' ,· - Received, ....................................................................... ~: ......... ~ ..... . -., :'\). -:... .... -, •. ~' Examined and Approved, .. , ............. .. . l _c Wrote. abaut Appra-isement, _, J .~- _). ~ Appeal f1'om Appraisement, ................................. !'::' .......... :::: .. .. ~ - Entered and charged, ~ ... ~--~ . ~ -, --.., : r.: ... ~-. .: -:-. ~· ... •· ·• . "' ' ~. . .... . --~ .: .. . .. -,-. . . ..,· . : ,\: _.., -~ ~ . ... ~ '· ..... -: .J ~ . - ' . _.., c--- """ ~ ,.. _I,:) ...: :... :l ~, .. ... -. :l -. .. -· ... ..... -~· ::: '-> ' / - ..._, " :- ... · ' r_;. ~ -.. 4 ~ .., i- -, -, ~J ~~ ~ ..._j :::! .... ..... ...... . ... '. . ! .. Pl;!:-~nsylvonio llep'Jriment 0f Revenue Bureau of County Col lee tions 26 S. 4th Street Harrisburg, Pennsylvania Dear Sir: ·'H!NSY LV At~ lA REVENUE IARRISBL ~ G Pursuant to Seclion 742, Pennsylvania Inheritance and Estate Tax Act-of 1961, we ~erewith subr.1i• the following report: NAME OF REPORTING FINMKIAL INSTITUTION Ueatorn Penna.. National .B.:mk -------·----------------------------------- ADDRESS .3500 E:x:t~:~sbn Avonue, FintcyvUle, P:·. 15332 ACCOUNT NO. OF JOINT, TRUST OR INVESTMENT DEPOSIT [~·!v. I· 10:335 ~ Clioc.lr~n~~ i'l5J -43~J 331 NAMES ON ACCOUNT OR INVESTMnn ____ Ethel Y. ;·{es~ner or D:rl.e.•,; Orbell -~~~~~------------ DECEASED JOINT DEPOSITOR, TRUSTEE JR INVESTOR ~'thel _i_. _:4_e_a_cr_u~_r _________ _ ADDRESS ___ .. RQ';:l, fiule;yv:t l.h·, Pa. 15332 DATE OF DEATH Juno 2l, 1J7l -------------------~-·---·-----SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR~ Darlt:: 'G Orbell ----~~--~==~--------------------- ADDRESS _____ 20_4_Lo_u1_~_-e_D_ri_v_e~,_L_·~_·_.n~,_P~,·----------------------- RELATIONSHIP TO DECEDENT __ u_~_w:.:..,h_t_er ___________ _ DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED BALANCE, INCLUDING INTEREST Suv. L;-.1..> t': Chr;c:':Lne: 6-1'7-71 --------~:.......:::..;._.:...:;... ____ _ DUE, AT DATE OF DEATH$ &,v. ·?.,tT~.-~7 C.,, -~n ... : . 5CO.CC J . /.. • ~! ~·{ (/ Hee.d Teller Signature TITLE . j .. ·- '·'"'•• ~:(~~~· .. ~; :··;;;,·.·.:. fl~ 'fiUQ o..n .... o-1 t"·d'-·' ~ r:.; to· an executor, administrator, attorney or other personal represent .. ive of the . decedent for forwarding to the Commonwealth, list below the date po,J l"ilft'(· and ot.Wreu J tiat ••·towhoiTi you made payment, their official title and the amount. -.. · ~~ t . Date Paid .., . ' Name and Address of Payee Official Title .. ' ________ ..., .. -.;· ;, .... :.~ ....... ~ ....... ' { ' . * · .. <· Under certain circumstances, if, after the date of death of the decedent, you personally paid funerat'expenses ~'.~:.·,"'~~· or ,other just debts of the decedent, with funds derived from the property herein taxed, such amounts expeaded :~·:~~~ :·.~y y~u may ~ualify as deductions against the ~ross valu~ ~f the property in the com~uta!ion of ta..x~.u~~?lf.any i;· •i/:.suc~ expendttures meet all of the three followtng tests, tt ts recommended that you ttemtze the poy_~~tsJ~~Iow,, : ~ · ·.execute the affidavit, and return this notice. The Register of Wills will examine. the debts cloime,d.,ond~..Uow · i.~ '· those which he determines to be proper. The tax will then be recomputed and you will receive an amended · a~sessment of tax. { '' THE THREE TESTS WHICH MUST BE MET ARE THAT: 1: You were personolly ltgolly rU..pon~ibJ• forth!'" ·"-;t"' .~ 2-You actually paid these debts out of the accont or property described oboq ond con furniah proof of such payment, if required, and . 3-These same debts are not also claimed, for tax purposes, by an executor, administrqtor or other personal representative of the decedent handling the administration of the general estate of the decedent or a~J other transferee. · · · ' TOTAL S 130 .. 90 (attach separate sheet if required) . COMMONWEALTH OF PENNSYLVANIA) COUNTY OF: 'wft.S h uvc. ~cW SS: 4:. ~ J.. I, ~~" l~ N e...-0~ 'oe.l/ hereby certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent, ~1:~~ i . Y • t'\-e g S:v ~! , for which I was legally responsible and which I did pay out ofthe 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 purpos~s ~~·~.0~ Signatur f Taxpayer ... RCC-134 { t-69) COMMONWEALTH OF PEt:iNSY L VANIA DEPARTMENT OF ~VE:~U<E BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION of.'fiCI~ NOTI'~E cir lNHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO: D~BLENE ORDELL 204 LOUISE DRIVE IRWIN, PENNSYLVANIA 15642 Date: --..J.Ju,ul~)'f-' -:~l~J.,.., _,l~9:~-i7~l,------ County WASHINGTON County File No. ________ _ Bureau File No. tJ'-1/-lY(J We have received notice thatX~~UfXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXL~~XX.. on June 21 19_7.1, you came into ownership of certain property through ~DDMOCD.ldxxX ~~~~~~~~~ transfer from ETHEL Y. MESSNER, DECEASED {FINLEYVILLE) 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: Jt. Sayings Account #J 08 35 f1 .It • Checking Account #053 439 331 held jn the liESTEBN PENNSYI.VANIA NATION~L DANK, FINLEYVILLE OFFICE, CINLEYVILLE, PENNSYLVANIA. In tbe names of ETHEL Y. !lliSSNER OR DALRLENE ORBELL. Opened (1) Savings-4-13-71 & (2) Checking 6-17-71. Balance as of date of death (1) 2,072.87 & {2) 500.00 appraised by the Commonwealth, as of the date of death, at $ 2 7 572.87 100 %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 decident, or on or before S~t. 21 19 7 you may deduct a discount o _ 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 inter~st at the rate of 6% of the tax per_ annum is also due as of* _____ _ l9 __ in the amount of *If the tax is not paid by the above date additional interest is due at the rate of 6% per annum unti I paid TOTAL AMOUNT DUE ORIGINAL ASSESSMENT AMENDED ASSESSMENT $ _ ...... 2~, 5LJ7u2u•.J.18""-7 __ $---------------- 154.37 $ 154.37 $ -============= APPRAISED BY:d-4 1u;.,.__.:...?'f:t,, _..). .. ~:-a. ASSESSED BY: ______________ _ (Inheritance Tax Appraiser) (Agent for the Commonwealth} INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: To insure proper credit to your account this Official Notice must accompany your payment. Mail or bring it to: 1(~JINA~ NT FOR THE COM-Mu,IOiiEAUH AGE COURT HOUSE WASHINGTON. PEtiNA. l53ll ' -------------------------------------------------------------------~ I If you have already paid this tax to an executor, administrator, attorney or other personal representative of the decedent for forwarding to the Commonwealth, list bel~~ th() date p~id, nCi\.me and address_?fthe person to whom you made payment, their official title and the amount.' . . ... · .-,.._ · .. Date Paid Name and Address of Payee Official Title Amount Paid Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended by you may qualify as deductions against the gross value of the property in the computation of tax.due. If any such expenditures meet all of the three following tests, it is recommended that you itemize the payments below, execute the affidavit, and return this notice. The Register of Wills will examine the debts claimed and allow those which he determines to be proper. The tax will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 -You were personally legally responsible for these debts, and 2-You actually paid these debts out of the account or property described above and can furnish proof of such payment, if required, and 3-These same debts are not also claimed, for tax purposes, by on executor, administrator or other personal representative of the decedent handling the administration of the general estate of the decedent or any othe~ transferee. SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid TOTAL $ {attach separate sheet rf requ rred) COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY OF: ___________ _ I, hereby certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent, , for which I was legally responsible and which I did pay out of the property herein taxed. I further certify, that to the best of my knowledge and belief, these same debts will not be claimed by any other person, for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF 19_. Signature of Taxpayer REPORT OF REGISTER OF WILLS I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I have allowed deductions listed above in the total amount of$ --------• Date of Approval: ______________ _ Register of Wills