HomeMy WebLinkAboutOC1971-0793 - ESTATE OF VERNER0'-.__••_~._.o~_~.__..--
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I,R~.~§.~).J M~;r.~.~g Register for the Probate
of Wills and granting Letters of Adl11,inistration,in and for the County of
Washington and Commonwealth of Pennsylvania:
To J?~;l-.a';!?'T~2~~.!.~y'~.!.p:!!.~~E:~!??!~.~~.~E~~.~.:.~.
Administra orsof all and singular,the goods and chattels,rights and credits
YX!Jrum~'PW!fJ.lll~ifOOU;~which were 0f-C.lm.r.l~:t;.t~..Ji~!.Qr.~p:~.~...y.~r..ne r
........................................................................................late of the said County,
deceased,with a copy of deceased's will annexed,GREETING:
TVhereas,the said Q.~.r.19.t~.~~.!9..!.~.!!:?~y.~.~E:~.~.
,Her l'f'·d Her l W 'll d T .', .tn t ettme,mae _ast I an estament tn wnttng)
which was duly proved on the ~:1!.~.'!day of-~~g-l?:~.~--.-.A,D,;t~.'7.1_.having,whilst f}.~f!.._.
lived,and at the time olf:J:~;r.decease,divers goods and chattels,rights and credits,within the said County,by
means 'lC'hereof the full disposition and power of gr,ulti1'lg letters of administration thereof,is manifestly
known to belong to me,.Therefore desiring that the goods and chattels,rights and credits which were of
the said deceased,~~lnay be 'luell and truly adrninistered,converted and
disposed of according to the tenor and effect of the said deceased's will and according to law,I do hereby
grant unto you the said __.Da..l.ton R.o.b.e.r.t Y.~;r.n~.;r.._..~P:g._.P-Q~~.~__.~.~.~.~_..~.p..!.~__ .
Admdnistrators C.T.A•
....._____ __.__.._____.__.__.._,.(in whose fidelity in this behalf I very much confide,)full
power by the tenor of these presents,to administer the goods,chattels,rights and creditsxtR.~
1,~which were of the said deceased,within the said County,as also to ask,collect levy,re-
cover and receive the credits whatsoever of the said deceased,which at the time of-Ji~.r_...death were owing,
or did in any way beleng to..B~.r..and to pay the debts in which the said deceased stood obliged,so far
forth as the said goods and chattels,rights and credits will extend,according to their rate and order of law;
especially of well and truly administering the goods and chattels,rights and credits r~Uf.P8~X
X!X,which were of the said deceased,according to the tenor and effect of said deceased's will,and according
to law;and making a true and perfect inventory and conscionable appraisem,ent thereof,and exhibiting
the same into the Register's Office,at Washington,on or before the___ __day of-..................•............
next,ensuing,and also a true and just account,calculation,and reckoning of your administration,upon
your solemn ~.~!!:to render at the expiration of six months,or when legally thereunto re-
quired;and I do by these presents ordain,constitute and depute you,the said_.
Dalton Robert Verner and Doris Fern Dapra
····························C·~·T·~·A::···············.
administratr:rsof all and singular the goods and chattels,rights and credits,~~Q.[~
~.were of the said deceased,with iT,copy of said deceased's Will annexed,within the limits afore-
said;saving harmless and forever indemnifying me and all other officers against all persons by reason of
your administration aforesaid,and saving all others their rights,&c.
\~~~-~~.-- - -.._..----_--_.
3Ju UJtstimnug lI~rtnft I have hereunto set my hand and affixed the seal of said offiCi at
,9th.August ,Washtngton,the day of························_·········..···tn the year of our Lord
one thousand nine httndred and §.~.!~.~.~.¥...9.~~.
Register.
..
LETTERS OF ADMINISTRATION
D.B.N.C.T.A.
ESTATE OF
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Hashington)County of
Penns;rlvania
Any unpaid mort£~ees at the time of ~y decease ~~ll be collected
I give and bequeath the sum of $10,000.00 to Doris Fern Dapra,
The residue of my Estate,real,personal or of whatever nature
I give and bequeath the sum of $10,000.00 to Dalton Robert
presently held in the Union Naticnal Ban.'Lc of Pittsburgh,HclJonald
Offi~e,McDonald,Pennsylvania.The said account lull remain in
one,at 1'ihich time t1').e said saviIlbs acco1l.1'1t ",,:ill be distributed to
nafled grandchildren,e2ch to share and share alike.
trust Q~til the youngest naned grandchild reaches the age of twenty-
Verner,my son.(This sum to include son's interest in row real estate)
in the na~e of Charlotte Florence Verner and na~ed 6randchildren,
I want liquidated and deposited into the savings account that is
I
I•my daughter.(This sun to include daughter's interest .i."1 my real estate)~
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!
I,CHARLOTTE FLOREl'WE Yli:llNER of No.106 Sixth Street,HcDonald,
Fifth:
Third:
Fourth:
Second:
of
and State of
If.being of Bound mind and memor~')d()hereby:.lake,1
f!publish and declare this to be my Last Will and Testament)in manne~and form f.ollowing,hereby!
I !Irevoking any will or wills heretofore made by me.I
I First.1 direct that all my just debts and funeral expenses be fully paid and satisfied)as soon i
Ias cOnveniently may be,after my decease.I
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by John N.T.Wa~:er,Jr.and deposited into the savings account,
the youngest of these grandchildren be twenty-one years of age.
In the event that Dalton Robert Verner,my son,should predecease
distribution of said ftmds 'not to be made until
In the event that Doris FernD~pr~,rny daughter,Should predecease
me,I give and bequeath thesl~of $10,000.00 to ThownsR.D~~ra,·
share and share alike;distribution or'said fu."1ds not to be made
Debb~T Lynn Do.pra .:md Cha.rles D.Dapra,rr~[;randchildren,each to
me,'I hereby give and bequeath the sum of $10,000.00 to Linda M.
and share ~like;
nmi L"1 the name of Charlotte Florence Verner and naned grandchildren,
yerner and Douglas R.Verner,my erandchildren,each to share and
Pennsylvania.
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into the Union !ra.tional Bay,.k of Pittsburgh,HcDonald Office,1.!cDonald,J
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Sixth:
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1 do hereby make,constitute and appoint John H.T.v{aU:er,Jr.of 202 ~ifth
b,
II
street,HcDonald,1,1ashineton County,PelIDs;rlvania.
iIto be my execut or of this my Last Win and Testament
in the year of our Lord one thousand nine hundred and
the Testat rix
fifth
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Sb::t1-seven.!_I
d i..~..1L~~'St.~PL01M ~I.·Charlotte F orence Verner ~~~I
Charlotte Florence Verner
,.
Jln mitness [[{beteof,1I.
;above named,have hereunto subscribed my name and affixed my seal,the
i
!day of
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Charlotte Florence Verner
,as and for herof106SL~h Street,McDcnald,Pa.'
request as witnesses
Last Will and Testament
her
Signed,sealed,published and declared by the above namedI
I
1in the presence of us,who have hereunto subscribed our names at
IIthereunto,in the presence of said testat rix
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~?-7/-793 j
Affi~auit (@f Executor ®r i\~mitti!ltratnr.
~ttttt of 'tuu.ayluttttitt {
<ltouuty of IItt.a4iugtou }.a.a:
Personally before me,the undersigned authority,a N.Qtary..Publifi.··..in and for said
County and State,appeared .Dalton.ROher.t.:v.er-ner..2-.nd"A:O·Qrip-..f.~r.n ..~~;,ahornh~·ng.duly
.ake dmlm~~fxl~.L.{sworn accordmg to law,deposes and says that fuey I iSxthe ~ROOX mo ·the es-
tate of CharlQtte..F1Qr.eIlC.e..Ye.rner deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of ..Charl.Qite..F-1QIenc.e,Verner
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 nameq ~~K A.¢ministrator.s C.1T.1A.!
//~i'MArJ~~.'
d Shf~.~.~.~.~.iC.~S;b:~~.'bed.r.~:~~:.;'this }~.
ay 0,·:U~·Nt;~r~·'·..i;J.~1 il'\j:JiK....···~Administrtor C.1T .1A.,j~~~".~..~~..................................~~~_.-/
·.,..•.i!"$~~~
ADDITIONAL INSTRUCTIONS
1.An inventory must be filed within three months after appointment of personal r·epresentative.
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 Oopies 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 1947 P.L.513 Sec.5.2,72 P.S.4844.2
3Juututory ttull 1\pprtti.atmtutof the goods and chattels,rights and credits which
were of ..~.~~.~~1fEK~?~~.~.?~.late of McD.onald ..
Washington County,Pa.,taken and made in conformity with the above affidavit.
Checking account -Union National Bank -McDonald
Office
Savings account -Pittsburgh National Bank -McDonald
Office
Household furnishings
One Dodge Coupe Dart Swinger -1971 model
(This automobile was sold for the above figure.)
TOTAL
DOLLARS
1,853
1,000
200
2.300
5~353
CENTS
75
00
00
00
75
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37'7L
le3-l l-l92
Inventory and Appraisement
IN THE ESTATE OF
..GHAE.:kQTTE...FLQRE.N}::.E..VERNER
Filed ,
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STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,}55:
,
The within named Accountant being duly sworn according to law,deRose and say that the above account
as stated is true and correct as __.she.verily believe.S.
Sworn and subscribed before me ithis 71h_.
day of ·---·--.ri-v.~~-----.-.19.1~.mu~~---------
day of __
I do certify that I have given legal notice to all persons
concerned of the filing of Ithe within account in the manner
prescribed by Statute a}'ld Rule of Court,as evidence by proofs
thereof filed to No.-----fa_s~7.;)_'":.3Jl__....
s my hand and official seal thiS__.r:2.g~__
IY"-:"IIV\A.!(JA-,..oI _.__197~
V-\-!'-~~--~.
Mary Jane Smith,Notary Public-
Washington,Washington County,Pa.
My Commission Expires
February 28,1973
Washington County,ss:
.Register of Wi lis
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COURT OF COMMON PLEAS OF WASHINGTON COUNTY
ORPHANS I COURT DIVISION
FIRST AND FINAL ACCOUNT OF DALTON ROBERT VERNER and DORIS FERN
DAPRA,ADMINISTRATORS,C.T.A.,OF THE ESTATE OF CHARLOTTE
FLORENCE VERNER,DECEASED
No./PJ-7/-772
SUMMARY
PRINCIPAL -PERSONALTY
SCHEDULE A
Receipts,Page 2
Disbursements.Pages 2 and 3
Balance -Principal-Personalty
$J5,353.75
o3,450.61
$I1,903.14
INCOME ...PERSONALTY
SCHEDULE B
Receipts.Page 3 $60.49 ,I
Disbursements,Page 3 None
Balance -Income-Personalty
BALANCE
The Balance consists of Cash and Household items•
./'
-1-
$
60.49
d1,963.63
I
..
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
Inventory and Appraisement as filed
TOTAL
SCHEDULE A
PRINCIPAL -PERSONALTY
DISBURSEMENTS
$
$
5,353.75
5,353.75
September 3
September 14
September 14
October 21
November 19
1 971
August 6
Administrative Expenses:
Russell Marino,Register -Letters and Short Certificates
Paxton-McIlvaine Agency -Administrators I Bond
Russell Marino,Register -Balance on Letters
Russell Marino,Register -Filing Inventory and Appraisement
Washington County Reports -Advertising Letters
McDonald Record Outlook -Advertising Letters
Mary Jane Smith,Notary Public -Affidavits
Peacock,Keller,Yohe &Day -AccountantsI Attorneys'
Russell Marino,Register -Filing this Account
Preferred Claims:
Frank J.Nation Funeral Home -Funeral Expenses
Harry G.Benz,M.,D.,-Medical Expenses
John C.McGinnis,M.D.,-Medical Expenses
Perry C.Smith,M.D.,-Medical Expenses
Washington Hospital -Medical Expenses
$12.50
10.00
6.50
3.00
14.00
8.50
7.50
700.00
17.00
1,938.00
20.00
30.00
27.80
66.25
197 1
September 10
Other Bills:
J.C.Penney Company -Account
-2-
5.30
..
......
1 9 7 1
September 10 West Penn Power Company'"Account $10.69
September 10 Bell Telephone Company of Pennsylvania -Account 54.51
September 10 West Penn Water Company -Account 14.63
September 10 Columbia Gas Company'"Account 8.93
September 13 Harry Derbyshire -Borough and School Taxes 426.81
September 11 Gary Phillips -Labor 3.50
October 2 Gary Phillips -Labor 4.00
October 13 Bell Telephone Company of Pennsylvania -Account 8.49
October 13 West Penn Power Company -Account 5.72
October 13 Columbia Gas Company -Account 4.41
November 5 McDonald News -Advertising 2.25
December 1 Bell Telephone Company of Pennsylvania -Account 8.01
December 1 West Penn Power Company -Account 6.11
December 1 West Penn Water Company -Account 14.15
December 1 Columbia Gas of Pennsylvania -Account 12.05
TOTAL $3,450.61
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS
Interest on Savings Account -Pittsburgh National
Bank,McDonald Office
TOTAL
SCHEDULE B
INCOME -PERSONALTY
DISBURSEMENTS
I None
TOTAL
-3-
$
$
$
$
60.49
60.49
None
None
,r__-_"
AD,IIXIS'rRATORS eTA NOTICE
Estate of Charlotte Florence Verner,
(IN'eaSNl,late of :l\fcDonald Borough,
\Yashington County,Penna.
Lptters of Adlninistration upon the
~above E'state having been granted to the
(
undersigned,notice is hereby given to .
those iude-hted therE'to to make imnleni-
ate paYI1l·ent1 and to those haYing claims
ror demands to present them for settle-
nent.
DALTO~ROBERT VERNER,
3SGO D'Alice Drive,I Orohard Lake,Michigan 48033
])ORIS FERN DAPRA,~74:!14th Street,:I Oakmont,Pittsburgh,Pa.15130 ~.Peacock,Keller,Yohe &Day,Attorneys,lliS-70 East Beau Street,'
Washington,Pa.1[;301 23-3t
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Affidavit of Publicatio'"
Before me,a Notary Public,personally
appeared Andrew T.Eiler
who being duly sworn,deposes and says
that he is the authorized agent of THE
RECORD-OUTLOOK,a weekly newspaper
of general circulation,published at Mc-
Donald,County of Washington,Pennsylva-
nia,and that the notice attached hereto
was published in the regular issue of said
paper of
November 4,1971
November 11,1971
November 18,1971
and further that the affiant is not inter-
ested in the subject matter of the said 'ad-
vertisement;and that all of the allegations
of this statement as to time,place,and
character of publication are true.
a~4~
Sworn and subscribed to before me
this 18 day 'of November 19-2l.
My Commissiori.expires,__-f-_
JOHN N.T.W4ER.JR..NOTARY P~BlIC
acDONAlD BORa.WASHINQfON COUNTY
MY COMMISSION EXPIRES FEB.2.1913
Member.PP,;1nsvlvaniaA~soc;atjon ofNota",)
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 officiail 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:
..............Q.~J;.9..~.~.r.?.~.~.....l.9.z.L .
..............HQy..~m!?.~.r ~.~..l.J ~....J..9..zJ....
,
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.
•• •• ••• • • • • • •••••
VERNER.CHARLOT-TE FLORENCE -Dec·d..~
Late of McDonald Borough.Washing-ItonCounty.Penna.:
Administrators C.T.A.:Dalton Robert ,I
Verner.?860 D'Alice Drive.Orchard;Lake.Michigan 4~033 iDorisFernDapra742-14th Street 'Oakmont.Pittsburgh.Pa.15139 .,Attorneys:Peacock.Keller.Yohe &IDay.68-70 East Beau Street Wash-'
_~~.Pa.1~301 •J
~'-
,-
I
that the affiant or the corporation in behalf of whioh he is acting is not
interested in the subject matter of said notice or advertising and that all of the
~~:~milifu offida~t ~W:~_::&5._~~~
Sworn to and subscribed before ~~~
.........U.!.~..day of ~9.y..~~~...!::,19..,V :..
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~lt <1rnurt nf <1rnmmnu
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<1rnurt minisinu
<1tnuuty J
In the matter of the Audit of Account in
Estate of--=:::C:.=:H~A.::..:R=L~O::....:T~T=-==E~F:::...=L~O~R~E=N~C~E~__{
VERNER
TO THE AUDITING JUDGE:
No.63 -71-793
Enter O_u_r .appearance for__t_h_e_a_c_c_o_u_n_t_a_n_t _
N.B.-Counsel shall,by separate 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 concise state-
ment in that regard.
No.63-7±-793
In re Audit of Account in EstaJte of
CRARL®;TTE FLORENCl,lt VERNER
(,
'rttrripr
AUDIT
fnr·1 ApprtttaUrr
FOR
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PEACOCK,KELLER,YORE &DAY
Attorney
~2
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form J
E f CHARLOTTE FLORENCE VERNERstate0 .
Deceased
N 63-71-7930 .
Fiduciary..R~~t~.1!:.B.C?~~~~..Y.~.~~~.~..~:m~.
Doris Fern Dapra.......--__--:--.
Date of Date of
Decedent's death..!.~~Y...~.~~~~.?~'.'..'Grant of Letters ~:~g:':l.~!..~!..}.~.?L .
This is the f~!.:~~.!~:1!:9_J~)!.1-'~I:!account filed in this estate
If there have been fo.rmer accounts filed in~this estate,list file number or number and term .
None.....................--_-__..__ __..__.-__..--.-_-_-__-_ __--.
Election to take
Under or Against will.(cross out one)
Date Election Place of;
Filed Record .
Name of surviving spouse :.
List issue,where material:Not material
.1
Did decedent marry after execution of will?(indicate)~No.Any children born after execution of will?(indicate)
Jr'El!(No.If answer yes,'"::name them .
Leg.atees
Dalton Robert Verner'
Doris Fern:Dapra
Dmglas:R.,Verner
Thomas R.Dapra:.c:\.
Linda M.Verner'Leroux
f)ebbie Lynn Dapra
Charles D~Dapra '
Relationship
,Son
Daughter
Grandson
Grandson
Granddaughter
Granddaughter
Grandson'
Interest
Specific devise:
Specific devise
'....t...~'f","
oJ,•""I"""
Fiduciary,if deceased or not sui juris
Sui juris
.Sui juri s
*NOTE:The grandchildren are joint owners of a savings account shown on attached Exhibit.
List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause:
Real estate conveyed to the testatrix,Charlotte F.Verner.Dalton R.Verner and Doris F.
Dapra.as joint tenants with the right of survivorship and not as tenants in common by deed
dated May 4,1967,recorded in the Recorder's Office of Washington County,Pa••in
Deed BOOK 1257 page 156.Value $25,000.00.
If partial ,intestacy,give .facts:..,':'
None
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 cl received written notice of the filing of the account
and of call of audit?Yes.~
If any e~ceptipn give cause:·.··.··················,·····..·····..,········
,
File copy of Notice -.
and date of mailing $.~P.t~.mJ:?Eil.r..7.,..J~.7.f .
Is estate subject to the filingofa Federal Estate Tax Return?~.?.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $..N~:m·.<?.QILP.r..QR9-.t~..~§.$J~t.$...Q.\lJ .
inheritance tax has been paid on the joint accounts from the proceeds in the accounts.
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
None
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.
Balance of administrative costs and balance of inheritance tax due.
~
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjt,.ldication,and a stqtement of any other facts deemed necessary for the preparation of the adjudication:
In the lifetime of the testatrix she set up five (5)joint accounts as is shown inthe
attached Exhibit with her grandchildren that were in the nature of a "Tentativell Trust
~or~lITotten'1 Trust.The Will directs at paragraph Fourth that the account will remain
in trust until the'Youngest named grandchitd reaches the age of 21 at which time the
savings accountsi.'w'ere to be distributed.This was an attempt by the testatrix to modify
the trust by her Will.
~It is requested that the Court authorize each grandchild to receive the balance in
the seve;ral accounts when they reach 21 years of age rather than wait until all have reached
21 years of age.
Balance for distribution per account,
Itemize any additional debits not shown by account:
None
Total additional debits (Add)
Itemize any additional credits not shown by account:
Administrators Bond -$10.00
Total additional credits (Subtract)
Balance for distribution
$.NQn..~_._.
$~.Q.•..QQ _.....•
$..~~.~.~.:.~.~_.
$1..9.5.3 6.3 .
If balance for distribution is not in cosh,list each item held in kind,giving appraised Value (or distribution Value);
Balance consist of cash and household items.
---
·'I
CHARLOTTE FLORENCE VERNER ESTATE
Savings Account -The Union National Bank,McDonald Office,Account No.
73-012-1290-C.Florence Verner in trust for Douglas
R.Verner -Balance -June 3,1971 -$7,545.00Ity-e {ff
Savings Account -The Union National Bank,McDonald Office,Account No.
73-012-1308 -C.Florence Verner in trust for Thomas
R.Dapra (Thomas wasJJLyears of age in June of 1971)
Balance -June 3,1971 -$7,545.00
Savings Account -The Union National Bank,McDonald Office,Account No.
73-012-1282 -C.Florence Verner in trust for Linda M.
Verner (Linda ,is of age and is married,her married
name being Linda M.Verner Leroux)
Balance -June 3,1971 -$7,545.00
Savings Account -The Union National Bank, McDonald Office,Account No.
75-012-1316 -C.Florence Verner in trust for Debbie
Lynn Dapra Af C f?
Balance -June 3,1971 -$7,545.00
Savings Account -The Union National Bank,McDonald Office,Account No.
73-012-1324 -C.Florence Verner in trust for Charms
D.Dapra A 9'e (c;:-
Balance -June 3,1971 -$7,545.00
.'
,'
If Family Exemption claimed by Petition,give place of Record:N~!!:~..<;J~.tP-?:~9-_.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.
List any advancement or distribution on account that has been made,and nature and amount of same:
None
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:
1.Balance of cash and household items should be distributed to Doris Fern Dapra and
Dalton R.Verner in equal shares.
2.The Adjudication and Decree should permit the grandchildren to acquire full rights
to the bank accounts set forth by the testatrix in her lifetime when each child reaches
the age of 21 years.
It is submitted that no public policy or benefit is involved in having the money in the
bank accounts frozen until each of the grandchildren reaches the age of 21 years.
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly _.J?W.9.:J::n _..doth depose and say
that the facts set forth in the foregoing petition are true
to the best of h~.L.._..__knowledge and belief.
.....~~~.:r.:g __to and subscribed before
me thiS .lI.~..day of...-~V..?.,J,.
Signature of Offic;:er~t.............!~~~~
Title of 6fficer _.~~.._~~.
Office expires ...•...~~;~.•.~•.t"/l1..2..J..
w:::~y Jane Smith,Notary Public
mgton,Wa~hi~gton County,Pa
My CommissIon Expires
February 28,1973
And your petitioner will ever pray,etc.
I'l
I
i-.'i..-•.•
!
u
No..~~:-:.11::.7.~~.
Estate of CHARLOTTE FLORENCE..................j .
VERNER
Deceased
Fiduciary..Q?:UQn.BQp..~r1..Y.f;.!:n~.:r...§)}9....
-.~~E~~..~~:':.r::..l?~.J?.~~.
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
(
Counsel of Fiduciary'will submit,herewith the
following,i,;,confQrmity with,Court Rules
adopted effective December 3,1951,being
rule No.9:po rag raph b-c;and divisions
thereof:shown on-pages 23-24.
1.Written praecipes of alii 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 lof above.
5.Letters.Testamentary or Administration
C.T.A'or an attest copy of Will.
6.Copy of inve.ntory and appraisement.
7.Proof of adverti's'ement of gr'ant of letters
if not filed with 9ccount.
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.J l
10.Copy of Federal;Estate Tax return if es-
tate is subject thereto.
PEACOCK,KELLER,YOHE &DAY.....................................................................................--..--_....--........-----------_.
Attorney
~2
.Ifd •.0Q N()1~NIH SVfA
8111M :10 'i.ElLS1D3U
ONltJV~·t ·1l3SSnH
I t II qU :i i lWI~2L
e03ll.j
.,.-..
Notices sent to:
Dalton Robert Verner
3860 D'Alice Drive
Orchard Lake.Michigan 48033
Doris Fern Dapra
742 Fourteenth Street
Oakmont.Pennsylvania 15139
Douglas R.Verner
3860 D'Alice Drive
Orchard Lake.Michigan 48033
Thomas R.Dapra
742 Fourteenth Street
Oakmont.Pennsylvania 15139
Linda M.Verner Leroux
11 08 Jefferson Street
Dearborn.Michigan 48124
Debbie Lynn Dapra
742 Fourteenth Street
Oakmont.Pennsylvania 15139
Charles D.Dapra
742 Fourteenth Street
Oakmont.Pennsylvania 15139
1
The Honorable ALEXANDER R.CURRAN,J.,
Specially Presiding.
j
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA
ORPHANS I COURT DNISION
IN RE:(
)
Estate of (
)No.793 of 1971
CHARLOTTE FLORENCE VERNER,(
)
~Deceased.(z0(~>-Ul~HEARING ON AUDIT
IIIII.
ioI-~BEFORE:
and the attprney is Mr.Yohe.
trators C.T.A.are Dalton Robert Verner and Doris Fern Dapra
..:uitIii APPEARANCES:
ii
.J0(
!:!o:J.,
:tI-~TllVIE:
iii0::IIII-
0::~THE COURT:IIIIt:
I-0:::JoU
.J0(
u
k:...
o MB..YOHE:
PEACOCK,KELLER,YOHE &DAY,Esquires,
of Washington,Pa.,representing the Accountants .
Tuesday,September 12,1972,at 10:00 A.M.,EDS'J
The estate of Charlotte Florence Verner.The Admi is-
If the Court please,I have the necessary papers in
<the estate'of Charlotte"Fl~renceIVerher,deceased.There is one-'.
prob~~m that arose in this estate.I think it can easily be handled.
In her lifetime the decedent created some'f.i'we tentative trusts with..
her grandchildre!J"tentative or totten trusts.Then in her Will in
a residuary clause she said,"I want liquidated and deposited into
,.\'
the savings account that is in the name of Charlotte Florence Verner
and named grandchildren,presently held in the Union National BanI
of Pittsburgh,McDonald Office,McDonald,Pennsylvania."Here
is the important phrase:"The said account will remain in trust
until the younges t named grandchild reaches the age of twenty-one,
at which time the said savings account will be distributed to named
grandchildren,each to share and share alike."Now it certainly
was a poor over provision,recognizing her Will that the accounts
were in existence,certainly was no intent to modify or revoke.
Perhaps you might say in a way it 'vas to/modify since she seeks to
restrict the time iin·."jv:,'blich'tit could be dis bursed to the surviving
beneficiaries.However,in conference with the fiduciaries,they
recommend that the Court permit each child,when it reaches the a~e
of 21 years,to receive their share,instead of waiting until the laE t
one becomes 21.There is no public policy involved or any real
purpose tb be served and the amount of money involved is not that
great,around $7500.00.
2
THE COURT:Is there anybody else in Court interested in the est te
of Charlotte Florence Verner?
(NO RESPONSE)
THE COURT:We 'vill consider the estate closed.
(A UDIT C~OSED)
,
\
I hereby certify that the proceedings and evidence
are contained fully and accurately in the notes taken by me on the hearing
of the above cause,and that this copy is a correct transcript of the same.,
:!:z<>.J>-III
Z
ZIIIDo
ioI-l!I
Z
iIII<~
..=!:!0:I-!!.!Q
~~The foregoing record of the proceedings upon the
Q
:J.,
x hearing of the above cause is hereby approved and directed to be filed.~III
aiII:IIII-0:oDoIII0:
,I-0::Joo
.J<Uii:ILo
By the Court,
~n t4t Qrnurt nf Qrnmmnn 'ltus nf lfus1pugtnn Qroonty,
'tnnsyluuniu,(Orpquns1 Qrnurt littisinn
j
ESTATE OF
Charlotte Florence Verner,
deceased
No.63-71-793
In the matter of the First and Final
Account of DB]t.OD Robert Verner &DoM S
Fern Dapra,AdndJlistrators C T A
,J
ADJUDICATION AND DECREE
And now November I..~,19.12-,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof of the bQIOJlce for distribution in the.hands ~f the A~countan.t is deter~i~ed to be
$.l,95J.o3 and the account IS accordingly confirmed;and It IS ordered,
adjudged and decreed that the said balance 'be,paid out by the Accountant in.accordance with .the
schedule of disribution hereto attached and made part hereof,unless exceptions hereto be flied
sec.reg.or an appeal be taken herefrom sec.leg.
~~~.~.;!'"ML ~SCHEDULE OF DISTRIBUTION ,$
Balance per account:..-_
Add!tional cradit asked at a udit
Balance _
$1.9630 63
$1,953.63
Deduct Clerk's Costs &Receipt~s _
Attorney'__---'PLle:ua;u,ca.loli,OckA.J-,..J.Klo.J:e;L,ll..l.l.l1erL-1L5.0ahlCew&CL.JJ.Li.)a:i.l7~_
Russell Marino,Agent,transfer inheritance tax,$112.81
Interest from 4-30-72to 11-23-72 3.84
Dalton Robert Verner,son,legacy,as prorated,and abate~,
including interest in household goods and furniture,
held in kind and distributed as such at the appraised
value,1/2 balance,
Doris Fem Dapra,daughter,legacy,a prprated and a:'c?ated II
including interest in household goods and furniture,.~
held in kind and dis;~r1buted as such at the appraised
value,1/2 balance,.
No balance
NOTE::With regard to the savings accounts created by the testator lin her
lifetime in trust for her five grandchildren,viz:Douglas R/e Verner,
Thomas R.Dapra,Debbie Lynn Dapra,Charhes D.Dap"'a and Linda M.
Verner (Leroux)at the Union National Bank,McDona d Office,McDonald
Pennsylvania,there is no residue to supplement th,existing accounts
and the savings accounts are not modified by the w",l1 of the settlor.
.,'
,
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~~
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA.
ORPHANS'COURT DIVISION
j
IN RE:CHARLOTTE
FLORENCE VERNER ESTATE
(
)No.63-71-793
(
ADJUDICA TION AND DECREE
(Suggested Provision)
With regard to the savings accounts created by the testator in her
lifetime in trust for her five grandchildren,viz:Douglas R.Verner,Thomas
R.Dapra,Debbie Lynn Dapra,Charles D.Dapra,and Linda M.Verner
(Leroux)at the Union National Bank,McDonald Office,McDonald,Pennsyl...
vania,is ~~~~;~,~~~!.'~~~thereis no residue to supplement the
existing accounts and ~the ~savings accounts are not fe_~·lit~
modified by the Will of the testator.
;;,,'"'.-".
COMMONWEAL TH OF PENNSYLVANI~,-.,-/::f;qr:q,,~
DEPARTMENT OF REVENUE ~C\Vr f~'ir>(.1
BUREAU OF COUNTY COLLECTIONS "".
HARRISBURG hUrl rr
17127 "-Y)(JJ
RCC-43 (4-71)
j
NOTE:TO BE SUBMI TTED IN TRIPLI CATE
REPORTING FINANCIAL INSTITUTION
ADDRESS
Pennsylvania Department of Revenue
Bureau of County Collections
Gable BUilding,3rd,Floor
411 S.Second Street
Harrisburg,Pennsylvania 17127
Union National Bank of Pittsburgh
P.O.Box 837
Pittsburgh,Pa.
ZIP CODE 15230
Att:G.K.Steinbaugh
Assft Vice President
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act
of 1961,we herewith submit the following report:
ACCOUNT NO.OF JOINT,TRUST OR
INVESTMENT DEPOSIT #73-Q12128-2(savings)
c.Florence Verner ITF
NAMES ON ACCOUNT OR Linda M.VernerINVESTMENT _
DATE OF DEATH July 30,1971
DECEASED JOINT DEPOSITOR,TRUSTEE
OR INVESTOR C.Florence Verner
ADDRESS 106 6th street COUNTY Washington
--'l~1'1.c!!*D~o:=na!:!::l=:=d~PAa_ZIP CODE -=15"",,0...5,-,-7 _
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR L_in_d_a_M_._v_'e_r_n_6_r __
ADDRESS 106 6th street,McDonald,Pa.15057
RELATIONSHIP TO DECEDENT G_r_a_n_d_d_a_ug~h_t_e_r __
DATE DEPOSIT OR INVESTMENT June 6,1966WASESTABLISHED _
BALANCE,INCLUDING INTEREST 7 545 00,.DUE,AT DATE OF DEATH $_
~~1()X ~s-t/J":IJ ~'"':.po'1-.);',7°
S-lo x..!P ~.s-7-.1 0:=1',;;..;)."if TITLE'
McDONALD OF'FICE
-
.!,...RCC-'134 (1-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUN"J;Y COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
It.,
\.,
,I,
TO:J~_~~'
l06,6t,h8t..".'
Date:_~:nAl!1UGUSD'I''m'm"rm12.u:tJ:...-1m.:.-.,_'_WAS!tlW"l'OJCounty ~---
County File No._
Bureau File No._
We have received notice th~t~'~
on--'"1r '0.19-1!.,you came into ownership of certain property through r_Jdf ". .'......transfer from C.florence Verner,deceased
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.,
The property on which t.ax is hereb/'assessed consist~of:Jt.Union Natlonal BLank Qt'PlttSbur4h
Sa1rl.nga ·AcAOut\\~utW,.ptttGbursb Ottloe.':In the na.Qt:Llridi.K,Vernor
appraised by the Commonwealth,cis of the date of.death,a,$.....:..7~j5::..4..:.;'::...··.;...00;...···_··_S'%of this amount is taxable at the rate of '.'%
ORIGINAL ASSESSMENT AMENDED ASSESSMEtlI
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DU E
-0 If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before Oetobe~3On.19 71 .you may deduct a
discount of 5%of the amount of tax due,or
D This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest at the rate of 6%of the
tax per annum is also due as of *,_
19__in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
TOTAL AMOUNT DUE $
- - -~~~-----
$--------
$==============
APPRAiSED BY:_
{Inheritance Tax Appraiser)
ASSESSED BY:_
(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPA YERS
...
-"".......'.
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mai I or bring it to:
~.•,t"'.If you ha ve already pa id th is tax to an executor,admin is trator,attorney or other persona I representative of the
decedent for forwarding to the Commonwealth,list below 'the dat~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 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 wiil 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.rsonally 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 handl ing the admin istration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee .Description of Obligation Amount Paid
.
-
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVAN1A)
COUNTY OF:_
SS:
o.
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent"for which I
was legally responsible and which I did payout of the property 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_.
Si gnature of Taxpayel'
REPORT OF REGISTER OF WILLS
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $0
Date of Approval:_
Register of Wills
t (;3-7/-773
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
RCC-43 (4-71)
NOTE:TO BE SOOMITTED IN TRIPLI CATE
REPORTING FINANCIAL INSTITUTION
ADDRESS
and Estate Tax Act
Pennsylvania Department of Revenue
Bureau of County Collections
Gable BUilding,3rd,Floor
411 S.Second Street
Harrisburg,Pennsylvania 17127
Pittsbllrgh,Pa.
U.nion National Bank of Pittsbllrgh
P.o.Box 837
ZIP CODE 15230
Att:G.K.Steinbaugh
Asaft Vice President
Pursuant to Section 742,Pennsylvania Inheritance
of 1961,we herewith submit the following report:
ACCOUNT NO.OF JOINT,TRUST OR
INVESTMENT DEPOSIT #73-0l2129-0(Savings)
ITFNAMESONACCOUNTORC.Florence Verner
INVESTMENT D_o_ug_·_l_a_s_R_._V_e_r_ne_r _
DATE OF DEATH J_ul_y_3_0_,_19_7_l _
DECEASED JOINT DEPOSITOR,TRUSTEEC•Florence VernerORINVESTOR _
ADDRESS 106 6th street COUNTY __....:.:W::;::a.::.:sh~in~gL:t.=.;on=------
~M~c~D::on=U=d:LI....:!P!..:a:::.=.ZIP CODE _---=1~50;;.::5:...:.7 __
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR -....:!D~o~u~g~l=a~s....:!R~.~V~s~rn~e~r~___
ADDRESS 106 6th st.,McDonald,Fa.15057
RELATIONSHIP TO DECEDENT G~r~a..n~d~s~o=n __
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED J::....UD_s_6--:,=--1..:...96_6 _
BALANCE,INCLUDING INTEREST 7,545.00DUE,AT DATE OF DEATH $_
Assistant Vice
TITLE
McDONALD OFFICE
TO:_Do=.;',='U81a:u="=O.-;;R=.~V..:...:er::.::.'';::.n_='';.-.'_
10&6th "S\.,.
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF , '
ASSETS NOT SUBJECT TO ADMINISTRATION
-/
Date:AUS'ts\12,1~1
County waahingtoa
County File No,;jl-/1h -C;
Bureau File No.~0 -7/-793
~e have received notice that,.a~~~~~~X~XX~~~I
on iu1.l '0,19~,you came into ownership of certain property through right of survivorship,which ",
was formerly owned by the decedent.transter fr01'l1 C.PloreriC8 Verner
•,/~+
RCC-134 (1-6!\)'"~'
COMMONWEAL TH OF PENNSYLVANIA
DEpARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITA'NCE TAx OWISION-
Under the 'Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania'such transfers are taxable
and the liability for the pay.ment of the inheritance tax due is imposed upon you,as.transferee..
The property on which tax is hereby assessed consists of:Jt.Unlon National Bank of Pittsburgh
Pittaburah otfloe I Pittsburgh!Pa..In the name of Dougl.ae a.Verne,.
,i
'f88raised by the Commonwealth,as of the dote of death,at $'.54'.00
_~'_%of this amount is taxable at the rate of 6 %
ORIGINAL'ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:'ALLOWED DEBTS
NET TAXABLE AMOUNT
$--------
AMOUNT OF TAX DUE
D If you pa}>the above amount within three (3)months
of the dqte of death of the decedent,or on or
before uot •.30 19 71 ,you may deduct a
discount'of 5%of the amount of tax due,or
o This tax become 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
inte~est is due at the rate of6%per annum until
paid;,
TOTAL AMOUNT DUE $
430.0 7
---_....:------"
$=================
APPRAISED BY:ASSESSED BY:_
(Inheritance Tax Appraiser)•(Agent fo'r the Commonwealth)
INSTRUCTIO,NS TO TAXPAYERS
"'"
Make checks or money'orders payable to:
(j)o.-J 11do.07
IO'~fq-71
~#V3/(70 I
To insure proper credit to your account
this Official Notice must accompany
your payment.Mai I or bring it to:
.".,.'If you have already paid this tax to an executor,administrator,attorney or other personal repres~ntGti~e of th~
decedent for forwarding to the Commonwealth,list below the date paid,name anJ address of .the 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 itemiz·e the paymentsbelow,
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 wilrthen be recomputed and y~u will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were pers,onally leg,ally responsible for these debts,ang
2 -You actually paid these debts dut of the account or property described above ahd 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 h~ndling the administration of the general estate of the
decedent or any other transferee...
SCHEDULE OF DEBTS
Date Paid Name of Payee "Description of Obligation Amount Paid
-
TOTAL $
(attach separate sheet if requ Ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF:_SS:
I,hereby certify that the foregoing is a j.ust and true statement of
funeral expenses and other debts of the decedent,,for wh ich.1
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__.
Signature of Taxpayer
REPORT OF REGISTER OF WILLS
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $"
Date of Approval:_
Register of Wills
..'.............'"
RCC-43 (4-71)
COMMONWEALTH OF PENNSYLVANIA,.RtCE/J.
DEPARTMENT OF REVENUE :-{JU,y /?UR[J1I~t Dr"(\c nrBUREAUOFCOUNTYCOLLECTIONSC.:/.;I.'~.
HARRISBURG /jue [',--'0lrs
17127 0 (?~~2 PH?/
NOTE:TO BE SUBMITTED IN TRIPLICATE
REPORTING FINANCIAL INSTITUTION
ADDRESS
Estate Tax Act
Pennsylvania Department of Revenue
Bureau of County Collections
Gable BUilding,3rd,Floor
411 S.Second Street
Harrisburg,Pennsylvania 17127
Pittsburgh,Fa.
Union National Bank of Pittsburgh
P.O.Box 837
ZIP CODE ~l::,-52=3-:,:-0:--:---:--
Att:G.K.Steinbaugh
Ass't Vice President
Pursuant to Section 742,Pennsylvania Inheritance and
of 1961,we herewith submit the following report:
ACCOUNT NO.OF JOINT,TRUST OR
INVESTMENT DEPOSIT -------'-------'-------------#73-0l2l30-8(Savings)
C.Florence Verner ITF
NAMES ON ACCOUNT OR Thomas R.DapraINVESTMENT _
DATE OF DEATH J_ul--:..,y_3_0-:.,_19_7_1 _
DECEASED JOINT DEPOSITOR,TRUSTEE
OR INVESTOR C.Florence Verner
ADDRESS _-::-:1:-O:::-b_6_t.....h..........S-,tr=e_e_t COUNTY Wushington
HcDon81d,Pa.ZIP CODE 1505'7------"----------------
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR T_h_oDla_s_R_._Da-:.p-:.r_a __
ADDRESS __1_O_6_6_t_h_St_r_e_e_t.:;..'_M_c_D_on_al_d....;..,_P_a_._l_5_0_57 _
RELATIONSHIP TO DECEDENT G_r_an_d_so_n __
DATE DEPOSITOR INVESTMENT
WAS ESTABLISHED J_un_e_6-:.,_1_9_6_6 _
BALANCE,INCLUDING INTEREST
$7,545.00DUE,AT DATE OF DEATH _
'"£,10 "0 6-r/s-:()d :::.
~S-7cJ x 40-").,7 0 -:..
McDONALD OF'J!'ICE
RCC-··13'1-(·I;1i091 _•.-~..
COMMONWEAl-TH OF PENN'S-YLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SU BJ EeT TO ADMINISTRA TION
Date:~_AU_G_tS-:..;.1_~_··~~.-:,-11l~'.·.-'-1 _
County WASB1NG1ON
County File No.3t -/96 -9
Bureau File No ..~3-7/-7~
We have re,eived notiGe 'haton.y~....•..'.'·.~.119'1+~~yQU Come in'o ownership of certain property through r..h
'i;.Ul~diiI.D06iiJSaUlXltiOfSUJU!Ki«transfer fran C.Florence Verner..deceased
,
·1
I
AMENDED ASSESSMENT
Under the Inheritance and f:state Tax Laws of the Comm~nwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance 'ax due lis imposed upon Y9U,as transferee.
'The property on which tax is hereby assessed consists of:It-Ii anv:t.:ngS ACCQunt H7'~~
heW in tb«t Unian National Bank at PittsburGh,)!cnom.ld Off1Ue•.ltcDoM.ld,f$lll
:.~.~ppraised by t~e Common.wealth,as of the date of de~h,at $7,;4,.00
'0 %of thiS Qmount ,~'axable g'the rgtE!of,..,--·%
ORIGINAL ASSESSMENT
DATI;OF ASSeSSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NeT TAXABLE AMOUNT
$-~--------';"~'~f-.......".-------
AMOUNT OF TAX DUE
o If you pay the above amount within three (3)months
of the date of death of 'he decetent,Qr on or
before .0Q,t.30....19 .".'"you may deduct a
discount of 5%of the amount of tax due,or -~-~~-~------
o This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statvtory interest at the rate of 6%of the
tax per annum is also due os of *_~_
19_..in the amount of ---.,.....---"!"""'!'I'~~
,,~l
\,1'J
*If the tox is not paid by the above date additional
interest is due ot the rote of 6%per onnum until
paid
TOTAL AMOUNT DUE $$=====:::::=:::::=:::::=::=
APPRAISED BY:__~~~__
{Inheritance Tax Appraiser)
ASSESSED BY:_-------------
(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders poyable to:
p~~jd.67
~-{/13 rOI ()
)O-/Q-71
.,
I
To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
=
If you ha ve already pa id th is tax to an executor,admi nistrator,attorney or otlier 'person(;1!represe~tat i¥~~o~"th:e
decedent for forwarding to the Commonwealth,list below the date paid,name and addresscl'the person to whom
you made payment,their official title and the amount.".•"',",:
.:;.,~~:,..
Amount Paid....-,...'
-"""""
Name and Address of PayeeDatePaid
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 C;Qlllputation 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 wi'lI 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 the~e debts,and
2 -You actually paid these debts out of the account or property described above'and can furnish proof
of such payment,if required,and
3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
..
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF:_
SS:
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for which I
was legally responsible and which I did payout of the property 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 __.
Si gnatul'e 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 Wi lis
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
RCC-43 (4-71>
NOTE:TO BE SUBMITTED IN TRIPLICATE
REPORTING FINANCIAL INSTITUTION
ADDRESS
and Estate Tax Act
Pennsylvania Department of Revenue
Bureau of County Collections
Gable BUilding,3rd,Floor
411 S.Second Street
Harrisburg,Pennsylvania 17127
Pittsburgh,Fa.
Union National Bank of Pittsburgh
P.Q.Box 837
ZIP CODE 15230
Att:G.K.Steinbaugh
Ass't Vics President
Pursuant to Section 742,Pennsylvania Inheritance
of 1961,we herewith submit the following report:
#73-012131-6(Savings)
c.Florence Verner ITF
NAMES ON ACCOUNT OR Debbie Lynn DapraINVESTMENT _
ACCOUNT NO.OF JOINT,TRUST OR
INVESTMENT DEPOSIT ------~------.;...-----------
July 30,1971DATEOFDEATH--------------------------
DECEASED JOINT DEPOSITOR,TRUSTEEORINVESTOR C.Florence Verner
ADDRESS __1_06_p_t_h_S_t_r_e_et COUNTY Washington
McDonald,Pa,'"-ZIP COD=E---.l'F'J50"l"l5""'7.--------
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR D_eb_b_i_e_Ly_D_n_D_ap_r_a ____
ADDRESS _..,;:1:..,.;;0..,;:6_6_t_h--.;:,.S_tr_s_e_t..:..,_M_c_D_O_D_al_d--=,_P_a_._1_5_0_5_7 ---'__
RELATIONSHIP TO DECEDENT G_r_an_d_d_aug_h_t_s_r --------
DATE DEPOSIT OR INVESTMENT June 6,1966WASESTABLISHED _
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $7""-,5_4_5_._00 _
r
'-IS-;;'.'1 lJ
Iff'~,)..tt t.f TITLE
McDONALD OFFICE
RCC-134 (1-69)
COMMONWE:ALTH OF PENNSYLVANIA
DEPARTMEN:r 9f.RE~ENUE
BURF.A·U OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SU BJ ECT TO ADMINISTRA TION
or ;>
Date:Aug'WJt 12.;1m
County l'WlllIlm'QN~'~_9=(/
County File No.~,
Bureau File No.6.3 -1/-793 ':1
~e have received notice that~~~~~X~~~c
onJ\l1J 30.llfll-.,you came into ownership of certain property .'.".'.'•.'.•....•...".'htransferfromC.Florence Vern r.d ..d .,ecease
TO:l)e'blJie ~Dap''&$-----
~Q6 \6tbb__Kc PoM)4L h.lSOrt
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the Iia bi Iity for the payment of the inheritance tax due is imposed upon you,as tran sferee~
The property on who ich tax i.S hpre.by as.sessed co.nsists of:~~,.Sav1ng$Aee~Uftt #1):012131~heW
J.p Union Nq51ong1 Ggnk'ar-Pltt$burtJb,t l·t4Donald ott1 o~In thQ ~01 Debb~liM Dipra
'~l
t
appraised by the Commonwealth,as of the date of death,at $'_.;,...,S_4_'_._P«l_._'0 %of this amount is taxable at the rate of t,%
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
L.eSS:ALLOWED DEBTS:,1,'
NET TAXABLE AMOUNT
!""I
I ';'AMOUNT OF TAX DUE
I'j •
:..'.L.~:~kt;l¥t)._ . '
'Qj''jf'you pay the ,bbove amount within three (3)months
..of the date ~otdeath of the decedent,or on or
::,·befoGctQb~:'O";1912 you may deduct a
.,d,iscount of 5%of the amount of tax due,or
·,i/-j:.'lfi'!.
$---------
.j
,',
D This tax became delinquent,fifteen (15)months
after the dote 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 isdue at the rate of 6%per annum until
paid
TOTAL AMOUNT DUE $
~.67
4j2",O
.;
.i
-----------;.j
$=================
APPRAISED BY:~_
(Inheritance Tax Appraiser)
ASSESSED BY:_
(Agent for the Commonwealth)~i·1
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
(j)~1fLf:j~.0I
!O-11-7!
~-IJ -8//7//
To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
If you have already paid this tax to an executor,administrator,attorney or other .personr,d representative of the
decedent for forwarding to the Commonwealth,list below the date paid,name and address of the perscn to wHom'
you made payment,their official title and the amount."';...•.
Date Paid Name and Address of Payee Official Title .Amount Paid
SS:
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to .be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts,and
2 -You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and
3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other
personal representative of the decedent·handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee .Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if requ Ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF:_
I,hereby certify that the foregoing is a just and true statement ot
funeral expenses and other debts of the decedent,,for wh ichl
was legally responsible and which I did payout 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__.
REPORT OF REGISTER OF WILLS
Signature of Taxpayer
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 Wi lis
·',l ----_.__.._--I
RCC-43 (4-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTE:TO BE SUBMI TTED IN TRIPLI CATE
REPORTING FINANCIAL INSTITUTION
ADDRESS
Estate Tax Act
Pennsylvania Department of Revenue
Bureau of County Collections
Gable BUilding,3rd,Floor
411 S.Second Street
Harrisburg,Pennsylvania 17127
Pittsburgh,Pa.
Union National Bank of Pittsburgh
P~O.Box 837
ZIP CODE 15230
Att:G.K.Steinbaugh
Asa't Vice President
Pursuant to Section 742,Pennsylvania Inheritance and
of 1961,we herewith submit the following report:
ITF
ACCOUNT NO.OF JOINT,TRUST OR
INVESTMENT DEPOSIT #73-012132ft4(Savings)
C.Florence Verner
NAMES ON ACCOUNT OR Charles D.DapraINVESTMENT _
DATE OF DEATH J_ul--=y:......:..3_0~,_1~9_7_1 _
DECEASED JOINT DEPOSITOR,TRUSTEE
OR INVESTOR C.Florence Verner
ADDRESS _1_0_6_6_t_h_._s_tr_e_e_t COUNTY _---=w-=a:-::-sh=i:o-ng~t_on _
McDona1d,Pa.ZIP CODE 15057---==o..;;;.;;;:==_=-=~________--"-";;"";'_
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR C_h_a_r_l_e_S_D_._D_a_pr_a __
ADDRESS _1_0_6_6t_h_s_t_.,_M_c_Do_n_al_d_,_P_a_.l_5_0_5_7 _
RELATIONSHIP TO DECEDENT G_r_an_d_s_o_n __
June 6,19$6DATEDEPOSITORINVESTMENT
WAS ESTABLISHED ----------------------------
~;.~1~TITLE
Assistant Vice President
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $7_,_54_5_._°_°........
:p
It 10 'I 7,j-4 S;0 iJ.,
S 7a )(t!J-'),1 ()~
McDONALD OFFICE
\,*.lCC-134 (1-69)CO~~O~WEALTH OF PENN'SYll.VAKV-
DEPARTMENT OF REVENUE
BUREi.U OF COUNTY COLLECTIONS
,INHERITANCE TAX DIVISION
TO:e~s D"Dad
106 "h'a.
OFFICIAL NOrlCE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
Date:'A~12,19'11
County WASH%NGTOtt
County File No.3 y -/96 -7
Bureau File No.03-J /-79'.3~i
'''''r-
",
.
1
We have r~ceived nofice,that,DldtT~Uxxxxmxxx;p;:mx~XXxxxxxxxxmxXXXXKm'
on 'i,19",you came into ownership of certain property through righta>~
vaD trans'er fromC.Florence Verner',deceased
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the paymen_t of the inheritance tax due is imposed upon you,as transferee.'
j
I
II
I
appraised by the Commonwealth,as of the date of death,at $?,S4$.IOr-----
S()%of this amount is taxable at the rate of It %
ORIGINAL ASSESSMENT A~ENDED 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 OOtob*SO 19 11 ,you may deduct a
discount of 5%of the amount of tax due,or
o This tax became delinquent,fifteen/(lS)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 \
*1£the tax is not paid by the ahove date additional
interesfis dueci't the rate of 6%per annum until
paid
TOTAL AMOUNT DUE $
$--------
---------;,
j
1
·1-----------"!
!
1
I
1-----------...•~
1-------:-"':'"'-_~,
$================
APPRAISED BY:_
(Inheritance Tax Appraiser)
ASSESSED BY:'--_
(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
{J~4$0.6 7
/O-IQ-71
~1l1J1/7!2.
To insure proper credit to you~account
this Official Notice must accompany
your payment.Mail or bring it to:
If you have already paid this tax to an executor,administrator,attomey or other person~1 representative of.t~e.\
decedent for forwarding to the Commonwealth,list below the date paid,.name ,and'ad~~ss o{the person 10 whom
you made payment,their official title and the amount.
Date Paid Name and Address of Payee Officia I 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 wilt 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 requ ired,and
3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY Of _
SS:
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,I ,for which I
was legally responsible and which I did payout 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
COUNTY .W:~.~.hi..D.gt..Q.n ..
.FILE NO...?}.=..?~..:..?..?..~.
Fonn RCC-2
DEPARTMENT OF REVENUE
BVREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE Oct.20,1971........................................................................................
Whereas,C..A FLQRE.N.C..E Y.E.RNE.R late of M.9..P..9.NA.P?.
in the County of :lv.ASHIN.G.TN Commonwealth of Pennsylvania,having died on
the .3..Q.t..h day of .J..~J.Y............................................19 .?.!.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.........................VRAN.G.~.S......1~.Q ...............................................................,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance ITaxPurpolesII
$.-,.
Jt.Savings Account held in the UNION NATIONAL BANK OF PITTSBl RGH
PITTSBURGH OFFICE,PITTSBURGH,PENNSYLVANIA.In the names of ,
C.FLORENCE VERI\TER IN TRUST FOR DOUGLAS R.BERVER.Opened
6--6-66.Balance as of date of death:7,545 00
Jt.Savings Account held in the UNION NATIONAL BANK OF PITTSB RGH
PI RGH OFFTCE PITTSBURGH PENNSYLVANIA.In the names of
~LF~O~EN9E~VERNERIN TRUST FOR THOMAS R.DAPRA.:f onened
6-6-66.Balance as of date of death 7.545 00
-
Jt.Savings Account held in the UNION NATIONAL:BANK OF PITTSBU GH-
PITTSBURGH OFFICE,PITTSBURGH,PENNSYLVANIA.In the names of
C.FLORENCE VERNER IN TRUST FOR DEBBIE LYNN DAPRA.Onened
6-6-66.Balance as of date of death 7,545 00
Jt.Savings Account held in the UNION NATIONAL BANK OF PITTSBU ~GH
PITTSBURGH OFFICE,PITTSBURGH PENNSYLVANIA .In the names of
,
C.XX FLORENCE NKHVERNER IN TRUST FOR CHARLES D.DAPRA.
XKXXKiX*KiiIXlI Opened 6-6-66.Balance as of date of death 7,545 00
~l!lUmber.d Street)........................W ,
at Ofllee)
Penna.
WASHINGTON County
Late of
t-'Ii ,-r~J'L·0====================r'"t,';;,.~~'-=~
i ~t....."';t.l~,~.,
97'1 IJIW ...RES~~~NT INHERITANCE TAX APPRAISEMENT
L i1.j{!~I Hj1 ,!3I
Estate of
t,fJo're r''''~""r\(.~),--.t-.'::~,~~['"I ;f.I ..<,
REG ISJT~[·rl~HG';;¢.:\q\i~~~QREN.GE'HYERNER'H"""""'"''''''.....
II'~,..,H .~Deceased.r~J.\;).I~IGTON CO ..PA.
...........UcD.QNA.L.D .
Date of Death,7.~3.Q.~.7L ..
Appraiselll~i!t Docket Vol.38,.
Page,.1.9.6.."..7.No 6.3.~.7.L"..7.9.3 .
Filed in Register's OjJice,..O.c..t z..O 19 .71
Amount of tax due,$H ..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.llt Appra.isement,.
Appeal f,.om Appraisement,..
Entered and charged,H •••.........................................
•
Form RCC-33
RESIDENT DECEDENT
J
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WA.Sl.U.NG.r:r.O-N , .
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the
Register of Wills of the County where decedent'resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)
c..HA.RL~;;~~::EO~C~~;:~:EO~:}::;~OF
(State full name of decedent)f
Late of :w.as.hingtQn.~Coanty ADMINISTRATORS C.1T.tA.·
State of .PeIUlsylva.ni~}ss:
County of Washington .
.....Doris.F..ern...Dap.ra...a.nd D.alt.on R.o.b..ert..Yern.er........ .
AdministratorS C.t a.of the estate of the above-named decedent being duly sworn,depose and say
Decedent died J:uly.3Q......,19(..y7:
r
)...i
L
::~":~...,.~eaving a last will,copy of which is hereto attached.}
(Month)(nay)<A ............""""
o t herNaa:t:::i :::r:::r:fse:ttta
o
;;::::}:pe~9Q9~~K~:IJ~:r~X()h~§tP.~Y~.f:>..?:.'7..Q....~_9:E.'t:J?~~ll:~t:r'~~~I."'"
whom all correspondence should be Washington~PennsylvaniaL530.L ..
mailed.
That as such ..Administrator.s...deponent is familiar with the affairs of said estate and the property con-
(Ex(~clltor-Administrator)
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
TT-nirm N~+i()n~l Bank of Pittsburp"h Charlotte F Verner and None
M~Donald Office John N T Walker Jr
That the contents of said safe deposit box or boxes are itemized under SchedulesB &E 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 fullv and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died haVing an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully'and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by'the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust·,for
any other person or 'pe'rsons giving also separately the accrued interest thereon,if any,~own to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all'other case~;all bonds,postal sav~ngs,treasury certificates or notes and other ~vidence of in-
debtedness of the Uni ted Stat~s to the decedent;all obligations,whether by statute or'agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereof,or of
any foreign country,whi~h are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly estimated
market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest ther~on,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance policles carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stockS and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
'\.'..
r------------------------..............------------------,-~~..
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 l;lUsiness as may be pertinent to a fair and just app'raisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to'each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by~each transferee and
.all other facts of a pertinent nature regarding silid,t,ransfers.In_the case of transf,ers intended to
take effect in possession or enjoyment at or after death,there is also attached to the s.ch.edule a cOllY
of the ~eed,trust agreement or other instrument creating the trust.Ther,~is also set _forth in said
schedule a list of all property,real and personal,with 'its value,which passes at dec'edent's death by
virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint-
ment vested ii·n-deceder'i-t,either indiv1dual\y.or jointly~by<th_e--will,<d~eil,9r other instrument of another,
with a copy of the instrument creating such power attached to the ~chedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's,death,.the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part he~eof 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 .acquisi~tion.i:>f~personalt,y,plus the name,addr~ess and relatio,nshipi if any,l
of·co-owners to the clecedent~<
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agre'ed 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.
and "F""e","E",That the totals of the appropriate columns in Schedules "A","B",
have been carried forward and properly registered in the Summary.
as directed therein,
~~':;4 ,Vr-
___~:;?=.ds::~:~~:=~:::2!.~.~~~~...-..--~~::~~-1·3a6~~W;~~f~i~~~1~1·9
.....~lItZh,A.'"<I,Cocl1'ty.Pa...Q;r.Ghg.r..g :k.a.ke.~Mic.higan 48.O'3.3 .
:Jy C"m"1iO:l [xpires (City or Town and State)
1,1"~"'1 1g7''1 .NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that colUlJll'1 #1 in the "SUJIIIliary"has been properly completed as above-directed.
•RCC~(1-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BURE"AU OF COUfHY 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 Pennsylvanl~should be (1)(2)(31
described by lot and block number,street and street number,together with DEPARTMENTageneraldescriptionoftheproperty,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 CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this spoce)to be listed on Schedule "Fit and must not be deducted from this schedule.
NONE
l
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.
NONE
RC~-35..
C0¥M0N~ALTH.OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned indiVidually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,e!·.c.)
Intangible personal property,such as bonds,treasur:t 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 ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fully VALUE MARKET VALUE (Do not write in
this space)
1 Household furnishings 200.00 tt z..o~~~01\
2 One Dodge Coupe Dart Swinger -1971 model 2,300.00 ,;)..3 be>-oA
(This automobile was sold for this figure.)
3 Union National Bank of Pittsburgh t Jj;3,7 J/McDonald Office -checking account 1,853.75
4 Pittsburgh National Bank -McDonald Office oc::>
/6()O ------Savings account 1,000.00
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X 5,353.75 JY-S 3.5 3,7.5
d"'~
/
~
rOfl,..'~fON'fE.\LTH·OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
~SSIDENT DECEDENT
SCHEDULE "Cn
TRA.NSFERS
(1)Did decedent,wi thin 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)__~~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)No
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's 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)Yes
(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?~inor
(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 the property transferred?
(Answer yes or no)Yes
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_~?~_
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others See notations below.
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)-=N~o~___
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)We are informed that the answer is yes.
(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)If Sl1Ch a reservation a Totten trust
NOTE 1:The answers to these questions should te supported by aftidavit 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 MARKET VALUE
(Estimated)
DEPT.VALUATION
(Dept.Only)
1
2
3
4
5
The Union National Bank"McDonald Office"Savings
Account No.73-012-1290"in the name of C.
Elorence Verner in trust for Douglas R.Verner
Balance as of June 3"1971 7"545.00
The Union National Bank"~cDonald Office"Savin~s
Account No.73-012-1308"in the name of C.
Florence Verner in trust for Thomas R.Dapra.
Balance as of June 3"1971 7"545.00
The Union National Bank"~cDonaldOffice"Savin~s
Account No.73-012-1282"in the name of C.
Florence Verner in trust for Linda~.Verner
(The cestui que trust is now married and of age
and her name is now Linda Verner Leroux.)
Balance as of June 3"1971 7"545.00
The Union National Bank"~~Donald Office"Savin~s
Account No.75-012-1316"in the name of C.
Florence Verner in trust for Debbie Lynn Dapra
Balance as of June 3"1971 7"545.00
The Union National Bank"~cDonald Office"Savin~s
Account No.73-012-1324"in the name of C.
Florence Verner in trust for Charles D.Dapra
Balance as of June 3"1971 7,54~.00
(All of the above accounts were more than two
years old and the cestui que trust in each one is
a grandchild of the donor.)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
37"725.00 ~tf1<.
~
i'f,sZ/5.(K).
RC4;-38
COMMONWEALTH OF PENNSYLVANIA
TRAN~FER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRrCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal _property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I Unit
Address and Relationship of Co-Owners,and Place I Value
of Record of Instrument,where Real Estate.1
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
ALL that certain lot or tract of land
situate in McDonald Borough~Washington
County~Pennsylvania~being known and
designated as Lot No.3~Section I~of the
McDonald Estates Plan of Lots~as recorc ed
in the Recorder's Office of Washington
County~Pennsylvania~in Plan Book
Volume 10~page 13~bounded and des-
cribed as follows:
BEGINNING at an iron pin on the EasteY'ly
side of Sixth Street~as shown on said Pla l~
on the boundary line of lot herein conveye i
and Lot No.2 in said Plan~now or late of
Dickson Yourd et ux;thence on the Easter y
side of Sixth Street~North 24°32'West,c
distance of 70.0 feet to a point on the
boundary line between Lots Nos.3 and 4;
thence by said boundary line North 65°28'
East~a distance of 140.0 feet to an iron
pin on the Westerly side of a twenty-foot
alley~as shown on said Plan;thence by
the Westerly side of said alley~South 24°
32'East~a distance of 70.0 feet to an iro 1
pin on the boundary line between Lots
Nos.2 and 3;thence by boundary line
between land herein conveyed and Lot No.
2~South 65°28'West~a distance of 140.0 ",
feet to a point on the Easterly side of
Sixth Street~at the place of beginning.
UNDER AND SUBJECT to any and all
reservations and restrictions as con-
tained in any former deed or deeds of rec )rd.
The above property is held in the names c+'
Charlotte F.Verner~Dalton R.Verner
and Doris F.Dapra as joint tenants with
the right of survivorship and not as tenants
in common.The co-owners are children
of the decedent.It was transferred by
Charlotte F.Verner,widow~by deed
dated May 4~1967 and recorded in the
Recorder's Office of Washington County~
Pennsylvania in Deed Book Vol.1257,
page 156.
Counsel has advised the signators hereof
that the one-third undivided interest therein is
.n taxable in the Estate of Charlotte F.,11'"Vprnpr - ,~...I •00 nnn nn
'RC.t'~7 (12-63)..
COMMON\rEALTH OF PENNSYYLANIA
TRANSFE,R INllERITANCE TAXRESID~NT DECEDENT
SCHEDULE "D"
BENEFICIARIES
I
I
(
h
BENEFICIARIES AND ADDRESSES '.RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY\STATE YESaveaninterest,vested,contingent or other-are involved,set IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
.Daltnn R .,.V Snn Yel=:
~860 D'Alice Drive .-,
Orchard Lake.MichiQ'an 48033
DoriI=:Fern Danra DauQ'hter Yes
742 F L'.(""1
O~l.P -lvania 15139
Linrl~M Vr~~~(L ,Gr~.,.,.,Yes
np~'-MiC'hi O'~n
Dnll 0'1 ~~R VI nr~nrll=:nn Yes
~'--~860 D'Alice Drive
OrC'h~",rl T.o::>"lrQ l\/Ti r>1·';rro::>n L1.~()~~
<J
Thnrn~~R n~nr~n .,Yp~
742 Fourteenth Street
Oakmont.Pennsylvania 15139
nphhi p Lvnn Danr::t nr~nrld~l1 -,.Yes
~
742 Fourteenth Street
Oakmont.Pennsylvania 15139
Ch~rlp~D Danra GranrlQnn Yes
742 F,L'.(""1
Oakrnnnt Pennsvlvania 1!)1~9 fo"I ....
~I,,
\,
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
",,~I
'..
Will
Administration !No.737 Year .7/
P.-l THE
(Executor-Administrator
must complete "As
Reported"column #1.)
0 >-'l ""0 ~......('I)('I)0 ~...!:?-til ::s til
til til 0.....::s ""0>-'l ('I)!:?-..,...
~til 0><'0~""0 ('I)
C'"..,...
(b 0 ~'0
l:%:l ('I)..,
til ,..,.,..,.'<~,..,.
('I)
CHARLOTTE FLORENCE VERNER...............
Deceased
Commonwe~llthof Pennsylvania -'.'f~.:~-'7 ~_:~.
(,,-")(':'J C~f -.
:::.:.-_...i,.!)
RE~PORT'AND ApPRt\ISAL
):7'
Late of .
County of
.C'..
McDonald..
WaEil:1!ngto:rl .
.~tl.
I:.
CIlc:::a::
~:>~W CIl CIl 0-<:
?'"fj-fj-n 08 ;;;:;:;:
I ."~.-f("',-'....(.,,..".'**-.n ***-q ,-~j.l::.:W :ZC~~w :'o~-J ~00,J ..'\..~:>11,/_._-b :-J w till'-:-.=)~~'1:~~;~~:~-}:-J :~i:.n ~-.fP :c.n ~('1).-1 ....'g~<"':1 -.:-J :0 :-.J
'0 i:.n ...:c.n ~~('I)c..
~
**-.n*-oo-oo
~.:..'.':~:~~~~&I·~~..\)6.\.~.u~•~II "'():.~:'?1'Y).~-.'.. :l0'.•~~..~(...~.2.".:~
.f'-~.~~.::s
NI<i '00.~ert:'.~II ~
Form RC C .1(7.
AND AGENT OF THE COMMONWE....LTH
OF
OFFICE OF THE
REGISTER OF.WILLS
WA SHJN'GTON COUNTY
STATEMENT OF DEBTS
AND DEDUCTIONS
"'""""""W'"",J
THE SUM OF $}~I7)~~.
"'A.~::;;f.l;j~~~E;?~Il .....__~.rTVIA
Register of WII(S~
ESTATE OF CHAR\t~rR~~lLORENCEL....TE OF _Ml.U.loC~D~o.un,g,a.LJldu,.,.......:WUJolaI.O:SuhLJ,i..unLt::g±IJ--U0LJ,n-lC......,uOiUll..unu.,t;¥;rY-.:_PI.....a.8....._
O....TE OF FILING ....PPR....ISEMENT September 15,19:U-u OF DEATH _-.!>!.J..lodu...lyr1--J.3.1..l0~,'--"1....9w7.....1.1 _
O....TE
8/61
(yv ,v Itr'Y"'",-
71 Russell Marino ReQ'ister Letters and short certifif'~tp~
AMOUNT-';A.?~
1?~o
Q /1 LI.
71
71
P::lYi'on-Mf'Tlv::l;np A
Rll~~pll Marino RpO';~tpr
AdministratorsI Bond 10 00
9/1fl
10/?1
71
71
Ru RRell Marino Rep'ister
WaRhinO'ton Countv RenortR
FilinO'I
Adverti~;nO'1 1L1.
nn
nn
11/19 71 McDonald Record OUtl9~o~k~__4=A~d.!..v~er=-t~io.!::s~in~lQ'~l~e..!Wtt~e:.=.r...l::s~+-_--'=8'---t-.......fl~O
Mary Jane Smith Notary Affidavits 7 flO
.,.
Peacock Keller.Yohe &Bav Accountants'attorneys 7nn 00
RllQQ&:\ll l\1f~rin{)R&:\criRter l'Fi'ilincr Af'f'Ol1nt
Frank J Nation Funeral Home Funeral exoenses
Harrv G Benz MD Medical exoenReR
1 7 nn
1 Q~g nn
?n nn
John C McGinnis.MD Medical exPenses
Perry C.Smith,MD IMpr'lil"~l
~O
27
00
80
=66 25
Q /1 n
9(1/10
9/10
9/10
71
71
71
71
West Penn Power COmpany
Bell Telephone Company of Pa
West Penn Water Company
Columbia Gas Company
Harry Derbvshire
Gary Phillips
AI"f'{)l1nt
Account
Account
Account
Balance of account
Borough and School taxes
Labor
1 n
1L1.
25
426
7
~O
~9
81
Bpll Tel .Company of Pa Balanf'P of ~1f\
111h 71
12/1 71
WeRt Penn Power Company
McDonald News
West Penn Water Company
Balance of a
Adverti~;ncr
Account
1 1
14 15
TOTAl -~COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF WASHINGTON S8:I'·
I.nAVIS G YOHE ESQ.\.~~EREBY CERTIFY.THAT.TO THE BECIT OF
MY KNOWLEDGE ....ND BELIEF.THE FOREGOING IS A JUST ....ND TRU E S\~TEMENT OF D.faTS.FUNERAL EXPENSES AND EXPENSU OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF Charlotte Flo['~nce Verher I)J~EED.AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.1\)./11 n u ~~_
_.\\Jl.A.Y......IL.5.)SWOR~~NDSUBSCRIBED BEFORE ME THIS \~~DAY Dr'n/--(~_)I ()18~,&C
-,-//J A ~.\.....1:-J .-1..-r7ot7
f.'iary Jane Smith,Notary PublicWashington,Washington County pa,
Illy Commission Expires '
February 28,1973
IN ,THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA.
In the matter of ,the Audit of Account filed in the Estate of
Verner,CharJotte FlorenceDEX:eased
)Dote of d 2..L-_-_':)~O""""__....:.7:._!_/'_
\No.J 97J -1.9.3-,Term,19__•A.A.
)Dook..3!d'iJ -9__
TO THE AUDITING JUDGE:
24 '
$
$-----------_.-------
$
TOTAL DEDUCTIONS,$
Tax-?able----at
)15%
$-5--------
$-j------
~I·:""------
$------
$---~----
GROSS VALUE $--=--/--...:2.__-_'=--.~__~:..--I~7_---=-~'"-_-:::::»>_.
~__~!i1 ;r"lt _
NOTE:The following credits claimed -in
held not deductible 'a's against th
/
CALCULATION
Gross V<illue_______________________I ~j)'1-'7 ~.---_
Less Deductions ------------------,<-t f 3 r ,(
Clear VaJue ---------------------3~r;--fJ1J3-l----
~-SlltLS~l.d_l:~1llfl!Lthenil!ot~inLn.dt nr of CV??<-O ,I lo{,
-iILdif~:mti!on.--~~:.---l--~;--
)--
DR.
To appraised Vlalue of Estate:ReaLty -
CR.
Debts and Expenses per Account;see Note
,.)0
~~-,
I Additional Debts and Expenses per Audit
~
~
iU
Z!:l
n0s:"lls:::u0»z III~n
III "ll
tr.l»III
~r-I ."
~t J:."0
0 0 ::u
."::u »
0"ll "ll
':j J-3III"ll
~'"Z IIIZ»(J>:II0(»....r z
<C>~n
I
IIIZ
~);
11)>~~~0.
RCC-81 (6-7')
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
DORIS DAPRA &DALTON VERNER
~dministrator)C.T .A.
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
J
In Re:Estate of _-:C:..::HA=R=LO=.:T:..:T:.::E=---=-:FL=O:..:RE=N~CE=........:VERNER:..::::..:.:..:==........:_
WASHINGTON County -Fi Ie No.~6~3_-..:...;71=--....:7~9::::...3 _
You are hereby notifi ed that the__----=o=.=rc..=i::c;gl::in=a=l _
appraisement in the estate of CHARLOTEE FLORENCE VERNER
has been filed in the office of the Register of Wi lis of__..u.WA""'S""'H.....IyNJ..I.G~T~O~N _
County on November 8 ,19 71,Said appraisement reflects the following
valuations:
Real Estate _
PersonaI Property__-----t.S:...1.L3L,S3,L.!....7L..S!....-_
Transfers 74-,,...,5,)JJoh,5,.1..<.~Oll.OL.-----
J0 inti y Owned .·.oB.,..,OI.l:OUJO"'-'.~O.ll.O"___
TotaI -"'2""'0~"8",-9t:=8~',..L.7L5 _
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 N..:..ov_eTn---'-'-.b_e_r_8L,_1_97:...:--1 _
DATE OF D~TH:July 30,1971
Note:This is not a bill.
Signed D_OM_I_N_I_C_R_._·_D_e_MAR_IA _
Title APPRAISER I
RCC-39 (S-68)~
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of VERNER
(Last Name)
CHARLOTTE
(First Name)
F.
(Initial)
DATE OF DEATH 7-30-71 FILE NO.63-71-793
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of WASHINGTON
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B","q',and "E".
,
~~R~~
INHERITANCE TAX APPRAISER
November 8,)gnDated:---""""'"'................,........~J--~I-'-----
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
VALUE AS REAPPRAISED
$-------+--
20 898
VALUE AS REPORTED VALUE AS APPRAISED
$$--------l--
CLEAR VALUE OF ESTATE
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)
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $--+__2%
Tax on $Gi)
Tax on $5%
Tuoo$lK
Tax on $15%
Exemptions *
Total Estate --+-__
TOTAL TAX
COMPUTATION OF TAX
$--------+---
$---------+--
$---------+--
$-'--------+--
$---------+--
$-----..,---_---1._-
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::::t====
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%fro~_____to $---J
AMOUNT OF ESTATE TAX ASSESSED $--~--,.....j.L-
Estate tax paid $----'L-
BALANCE DUE $---_~I ____
Add interest at rate of 6%from
------lto-----$-----~t=TOTAL TAX BALANCE $--------1.
PAID $.....J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will t. , .No.AdminIstration
IN THE
year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
.ClfAFUP'I"rE.F.LOEENCE VE:a.NE.R ...
Deceased
Late of .NGDON.!lLD....
County of~WASHI~GTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
I'
.~
Fonn RCC-2
•../DEPARTMENT OF REVENUE
BUREAU or COUNTY COLLECTIONS
HARRISBURG,PENNA.17 127
COMMONWkALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
I
DATE N..oy.~mb..~.r.$.,l.1l..J,..
COUNTY w:g,§.b.ing:t..Q~l .
FILE NO•.63-7-1.-7.93 _.
Whereas..Q.HA.RJ:P.1'.1.~f.;WR$.Nc..~~late of Mg.PQ.NhJ..P .
th C t f WASHINGTON Co Ith f P I h'd'dmeounyo.........................................................................................................mmonwea 0 ennsy vama.·avmg Ie on
the .........................J.Qt.h......................................................day of ................................,J.:uly.................................19.7.1....,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.........................DOMINIC....R.«....DeMARlA...............................................,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 1nterest 1n th1s estate 1s transferred 1n possess1on or enjoyment to collateral he1rs of the decedent after
the exp1ration of any estate for Ufe or for years,the Commonwealth hereby expressly reserves the r1ght to appra1se and assess transfer
inher1tance taxes at the lawful collateral rate on any such future 1nterest.
Unit Appraisement ,Description of Asset Values Made for Inheritance
Tax Purpol8S
I
$I
PERSONAL:
~RR (Y'lPV OF ;--":HMIII.R "'A"A'P'PAr.HF.n 'PO App~l).l\~I)i 17I)
TRANSFERS:
SEE COpy OF SCHEDULE "CII ATTACHED TO APPRAISEMENT 7.545 (0
JT.HELD:
SEE COPY OF SCHEDULE liEII ATTACHED TO APPRAISEMENT B.OOO 00
total 20.898 75
I
I
-
form~v~~hbl:~~:lrh~W<>rn~~:~.~:r~~tiS7:~~el~~f:
Appraiser
..........................D.~~)Penna.
_.[',~tN .)I
....wN?tJ:mOTON ...County
:.i·:.,I r r '.'II ')Z RESIDENT INHERITANCE TAX APPRAISEMENT~..I._..i J h!j ..:
Estate of
.~;ELL Ft\f~lfiO
,, .IJTEH 0F VI ILL S
Vi ,:,.:,1 NGTON CO ..PA.
....qJ:IAliJ:·.g~'I'E ..f..I:P~9..~..~.
Deceased.
Late of
McDONALD .
Date of Death,.7~3~7l ~.j ..
AppraisemeiJt Docket Vol.,3 ~.
Page,./.2'.G...~-:::.7 No..63.""7.1·7·93···..·..
Filed in Register's Office,N.ov•....B J97·1 ..
Amount of tax due,:$..
DEPARTMENT OF REVENUE
Received,
Exa.mined and Approved,,.
Wrote abo.ut Appra.isement,
Appeal f"om Appraisement,..
Entered and charged,.
,.
JI,
~
IN THE ORPHANS'COUllT OF WASHINGTON COUNTY,PENNSYLVANIA.
IN RE:
ESTATE OF
CHARLOTTE FLORENCE VERNER
NO 63 ..71-793...........................................................................................
You are hereby notified that the Account of ~~~!?~~!?.~~E.~..Y.~:.~!:.:...~~~~.:.~~~=.:~.
.Dap.r.1iI.a /}.g.m~m~:tr.~t.Qr.~a C.,I.,~.~..
of the Estate of 9~~.~!?!!~~J~!..~~.~.~Y..~.:.~~.~..
has been filed in <the office of the Register of Wills and the Clerk of the Orphans'Court of Washington County,
Pennsylvania.
It will be listed for 'audit during the term of Audit Court in the week beginning the....!.!!.~........
day of...~~P.!~.~~.~E ,19..?~at which time you may be present for the purpose of
presenting any claims or demands that you may have in si!'1tlt~fCfCK,KELLER..YOHE &DAY
Date:September 7,1972 By ..
Attornef for Accountant.
November 3~1972
CHARLES C.KELLER
DAVIS G.YOHE
REED B.DAY
KENT C.PUTNAM
ROGER J.ECKER
JAMES S.lAMS
LAw OFFICES
PEACOCK,KELLER,YOHE &DAY
EAST BEAU BUILDING
68-70 EAST BEAU STREET
WASHINGTON,PA.15301
AREA CODE 412
222-4520 RALPH W.PEACOCK
1902-1972
I
Mr.John Hana
Clerk of Orphans'Court Division
Washington County Court House
Washington~Pennsylvania 15301
In Re:Charlotte Florence Verner Estate
No.63 -71-793
Date of Death:July 30..1971
Dear John:
Per our phone conversation this A.M.,I am enclosing
the following:
1.Statement of Debts and Deductions~
2.A xerox copy of the tax receipt and transmittal letter
to Ralph Peacock from Union National Bank with regard to a check
drawn for $430.07 made payable to Russell Marino,Agent.It appears
by the attached~'receiptthat this was a.J2E!ied to the probate estate .
inheritance tax and not on the indiv dual ~of Linda M.Verner.
V y trUly yo\s~
PEAC 6K,KE\"LER~YOHE &DAY
DGY:dad
Enclosures
'__'.........._."-__•__.••_.__._......_...~_"'-__•••_._.._...."_,••':o.....-.....~'"--._...._~...........,_'"_...._...........~._.....__<__...._....~...._._._••~._~••"'_'_~_._~....._....
dollars
2%Tax on $_--"-$_
6 %Tax on $__O~No.:.._1'l~C~C~O~U~N~T_$_-.;4:;l;..:S~2~.7..L.O>.L-1l1I
15%Tax on $_--"-$----------I!JI
and 07 /1 OO.,._.._-~--"'------------------
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
"),;"MbN'NEA(TH;'.OF'!PENNs·ytYZ~'Ni;
,...,.t'W-i.~~>...t.:,.,,:.•'~--.":.,.l",:~..,.....--:-"'..-~'-"'-"'--"t.;i;~.:~-~:f:.·Z--,'-~.{::.~.'(·
EPARTMENTOf.REVENUEi:"/ifQtY'iJ;
..iClAtJ~ECE •..._,PENNSYLYANtA'INHER1TANtE;1;AND;,:EsT;~\iE~JAX~·2!;::J,'::~~~~j~~~1}~~~~~~r;~~\~~~~k:~~~~~:~'.:i1fl~~!rt'.:(b~~ii~~+~.f.~t~~1-:~f'~;;~~;~irf~-..~:..:'-~:l~:~V,,;~.~:~~~t.~3~~~:;}i;Z:,~~.~~r·.;~f~~W;;~~.:;~·.~".-x~;~f·--;·.~i;}t,..-'-:<'~~;""
%Tax on $~_
Estate Tax,Ad of
Nome of Decedent --'"'-'-'-'''''-'-''"''''-''''-'-.......''---'-''''"'''--P..,......E"",-N.:..:(;"",E,,,,-·-,',-"TE...''R'"'-'-'""'1lR May 7,1927
Dote of Payment _~~-.J...~~J.,-...UI..~~!...-!...L..J -j
\vASHINGTON ,PENNSYLVANIA
File No.63-71-793 Dote of Death 7-30-71
Address 70 EAST BEAU STREET
RECEIVED FOUR HUNDRED tlWKX THIRTY
DALTON VERNOR-AD~ffi.C.T.A.
From:T V E <E
,,·.Cou.nty _~.....-,-.....-,-...:.V;.:;.!A=.::S:::.::H~I::.;:r:.:...'TG:::;..-T=-O.::..N=-------l
Remarks:
JHO
..•..;;;4 I.
I
TOTAL TAX CREDIT
less five percentum of tax if
paid within three months after
dote of death
fl.lus interest at the rote of
__%fram _
to -'--_$--:---------1111
$==4=3=0=.0=7===:~1~~TOTAL AMOUNT PAIDSEAl
._38-196-9
Received bY'o...;~__.9:~~J.l'-'O"~~-I-~~~~!.Pto4.r!-----.I~
NOTE:.In accepting the treinsfer inheritance tax on future estates•.prior to the death of the .e
tenant or tenant fcir 'years,as evidenced by this receipt,it is understood that the Commonwealth s all
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of
life tenant or tenant for years whenever it appears that such additional tax may be legally due and}-...L-:;~~~~4.-'~~;__;::_v_--I,coA~~"O"'-J-~-
collectible for any reason whatsoever,
NOTE:To be delivered 10 toxpay,er
To
..TENTATIVE STATEMENT
PENNSYLVANIA TRANSFER INHERITANCE TAX
~1 a (!J 7 1.Date <2\(.-a-.197/
Date County
Appraisecl'----File
Real Estate
Personal Property
Joint Accounts
Less Exemptions
DATE OF (\[1 IQ ....DEATlL-~~v~~.l d,/-;.7./
--:\--;;'."i ..
I!U
.,;/State.I --J-I r',".J..;:)K -/9L--'1 File (a.:J --/.-7 '10·
Less Debts andAdministrationExpenses__~~~----
TAXABLE AMOUNT
TAX 011L @"....%__,_--
TAX 011'-"--'-@ %--~------~---~---_
Amount·Previously Paid
TAX BALANCE
Interestfl'orn'---to --------
---0/0 on ~
BALANCE DUE COMMONWEALTH__$JJ·iLl__
DISCOUNT (5ro)IF PAID WITHIN THREE MONTHS
FIlUM DATE OF DEATH.
PAYABLE TO:
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
(J1J.tfJd,07
a'l (JJ J/./71/
...'..
THE UNION NATIONAL BANK OF PITTSBURGH
MCDONALD OFFICE
McDONALD,PENNSYLVANIA 15057
October 28,1971
Ralph W.Peacock,Attorney at Law
East Beau Building
68-70 East Beau street
Washington,Pennsylvania 15301
Re:Trust Account for Linda M.Verner,73 012128 2,rnheritance'Tax
Dear Sir:
Weare happy to enclose our cashier's check drawn for $430.07
,and made payable to Russell Marino,Agent for the tax due on the
above listed account.Since the discount mnount of $430.07 is
payable by October 30,1971,we trust that you will obtain appro-
priate receipt~for such payment on October 29,1971.
All five inheritance tax payments on the five trust accounts
have now been'paid.
i[J7u
Robert F.Slack
Ass't Cashier &Ass't Manager
No.8
~R~C;;C':;:4:1(8_a68~)c~!:mn:;_:m:lii':I:.m~=Dn_ml'lC!:iZ:lm1mJ~~m_iCIDm~~~~nn~mJlD.mOO~~mli!:C~~J
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE11709OFFICIALRECEIPT0PENNSYLVANIAINHERITANCE AND ESTATE TAX
2%Tax on $$---------W:ll
RECEIVED FOUR HUNDRED THIRTY and 07/100...-.....---------...---...---......---------.....dollars
representing Pennsylvania Inheritance or
From:DOUGLAS R.VERNER.PAYING ON INn.tIAB.Estate Tax due from the following estate:
Address 106 SIXTH STREET
~fcDONALD.PENNSYLVANIA 15057
C..FLORENCE VERNERNameofDecedent----------------1
October 19,1971DateofPayment----------------1
$---------
%Tax on $$---------Ild
Estate Tax,Act of
May 7,1927
6 C1f T $1,545..00 $452.70YOaxon'----------1111
15%Tax on $$~Date of Death 7...30...71FileNo.63...71-793IL
liASHINGTON
County ----------------------1
Remarks:
J~fO
;/..,
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
$1_---=-45::::....:2=....!.:.....:.1-=-O__
22.63$---------11iI1
$,---------.0
TI 00 ~~[L ~@mTIrnSEAL TOTAL AM~T-R~ID $,==4=30=.=0=7==I~i
NOTE:This Tripli'cate Re~eipt to be retained lor 038£'11%...9 (,,/).J ()
Received by ":::;.r-----:,,'-,~~.--:....--~--=:..-___:::;:~~_\~-+_:,...___:"l"----.ti
NOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the/(;fe -) •L(~nature
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth sholl ,.-'~I I
not be precluded or prevented from hereafter assessing additional inheritance tax at the death oI'lhe-_.'\..JV'-~~....I L L-
life tenant or tenant for years whenever it appears that such additional tax may be legally due and \"\(Title)
collectible for any reason whatsoever.'~,l
""--------~------~------~---~----------------_.------~-~------
__T____________.~__~___________,____~_~_______-____--__-~-_
RCC·4 (8·68)COMMONWEALTH OF PENNSYLVANIA
*'.DEPARTMENT OF REVENUE
No·8 1171 0OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX
i 01/100.....----......._........._-............~._--'.....--.........,....._---dollarsRECEIVEDFOURHUNDREDTHIRTYand
representing Pennsylvania Inheritance or
From:THO)fAS R.DAPRA...PAYING ON IND.LIAB.Estate Tax due from the following estate:
,Address 106 SIXTH STREET 2%Tax on $$
:McDONALD.PENNSYLVANIA 15051 6%Tax on $l!J 7.545.00 $452.70
,-
File N~3-71...793 Date of Death 1.30.71 15%Tax on $$
f--Date of Payment October 19.1971 %Tax on $$
FLORENCE VERNER
Estate Tax,Act of.
Name of Decedent c.May 7,1927 $
County n WASHINGTON TOTAL TAX CREDIT $452.70
Remarks:
Less five percentum of tax if
,paid within three months after 22.63,JMO date of death $
-~I --Plus interest at the rate of
«:;-''1/J..__%from
to $
Urn ~[p [L~@illl]l~SEA L TOTAL AMOUNT PAID $430..01
....----
NOTE:This Triplicate Receipt ta be retained far i dit38110196-9 l"),.it-(/1..
!Received by "..S...I../::~.~!lA./JvY\."'O
NOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the hfe'"'I •.J.JSignahJ'l"l;;)J'~
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth sholl ....I . ),
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of th.e .J<:.-J::..'vC.Cj.J....I.J~Cr([,I .A..JI..
life tenant or tenant for years whenever it appears that such additional tax may be legally due and .-'\.(.)(T'tl~1
collectible for any reason whatsoever.",..I ,)
J
,_.~_'_._'-.....----,..-.-0 ~~__~~~_---.-__-......._-......-.,~~~~-,_~_'__-.__
RCC'4 (8,68)
No,B 11711
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX
i FOUR HUNDRED THIRTY and 0'7/100.....-...-...-..-----...--..--...-..------------...RECEIVED dollars
representing Pennsylvania Inheritance or
From:DEBBIE LYNN DAPRA...PAYING ON INn to LIAR.Estate Tax due from the following estate:
County ---------------------1
liASHINGTON
Remarks:
Jl,fO
$,---------111
$
$452.10
$
$
$
452.7()
$
22 ..63
$
$--------
$7,545..006%Tax on
%Tax on $_
Estate Tax,Act of
May 7,1927
2%Tax on
15%Tax on $_
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
Date of Death_
'
_-_3_O_..._'_1_----i
c..FLORENCE VERNERNameofDecedent -1
October 19,1971DateofPayment --j
File No,63-11-793
Address 106 SIXTH STREET
MeDONAD,PENNSYLVANIA 15057
430.07
$'=======:I~SEA L
NOTE:This Triplicate R':,ceipt to be retained lor a.Jam.lc9.6-g
TOTAL AMOUDH-fl.AID
("'J
\"''''''.A'rJ /)'-/--
Received by,>__A.--i:,::>":,:,,;'~_'U-_JLX.-----=~~~.......---;......-~-----rl
NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of th~life ',..t::(Signature )",/1 '
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth\shall ....'/i'l •n /..;(11'//",J
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the._,~.J<:l''.:!v..,v'''-J (.1 f..,..(/,".J(...l,:~
life tenant or tenant for years whenever it appears that such additional tax may be legally due and \~,\(Titl\l)
collectible for any reason whatsoever,',-'v
No·8
--~~---~--- - --_.-- - - -----~-----------_......-------.~--_._----~--~--.-~--~~~~----~~
S1:E:RC;C;;'4:J(SI3'6t'i1SIli)::;:;~::wlt:I:i.i:miD:.DrEJ3;:mm::I:':BEm~.mJm.Dm.c::o:nrii:;::;I~~iil!!!Iltr:Bn::B!mm:i:I!imD:t::I~mmJ~l':lIl~J
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE11712OFFICIALRECEIPT0PENNSYLVANIAINHERITANCE AND ESTATE TAX
RECEIVED ...Emm.JWJtmllUm-..1~m~Le.Il.d~~a.o(l!..~-=-~-~-:.:-=-~...~-:.:-=-~-~"':,:-:!:.·~"'~-:..!:-~-="'~-~-~-~"'~-~-:::':-="~"'~-:::.:"'~-~-~"'!:.:-~._dollars
representing Pennsylvania Inheritance or
From:WU1.lUlIJ:4.l:.L--U.<f--utll.,t:.lD,ll.!UI:.A.L.lIi..WiIL...s.LI1-.LJ.:!UL_¥L.8ll.;1l--__E_st_a_te_To_x_d_u_e_fr_o_m_th_e_fo_lI_o_w_in....:g:..-e_st_a_te_:~~
Address1(~JJM.--SDrtH....&rnEJ~--.j
McDONALD PENNSYLVANIA 15057
File No.63....71...793 Date of Death--==,---,---,-",,-=-,---,,-"I"
Date of Payment __..!lle:t..Q]:le.r..-X~-.JUi.:l.JL__~
Name of Decedent C FLORENCE VERNER
County tvA ON
Remarks:
J)fO
rf
2%Tax on $_
6%Tax on $7,545.00
15%Taxon $_
%Tax on $_
Estate Tax,Act of
May 7,1927
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
$
$452.70
$
$
$
$452.70
$22.63
$·_--------101
l}00 ~[p [L ~@illlf rn SEA L TOTAL AMOU~.LP.~D $430.07
NO",lM,l,.I_R~I.~b.,,~I".d ,,,'18':'l"!I'6~9 ( )"'(J 7Jf .
Received by.~.~~_:G......J()(...I kU'""",,,,-'/\-D
NOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the lif~-I (SignatUf"et •
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth sholl •~.r·/1
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the ::.\.f....1..'.'r .~r:....Y (1
life tenant or tenant for years whenever it appears that such additional tax may be legally due and ~\(T'tlei)
collectible for any reason whatsoever.'-..-.J I.,
~-.------~-,--_.------------------~--~------.~--------------J
RCC·4 (8·68)
No·8
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE11756OFFICIALRECEIPT0PENNSYLVANIAINHERITANCE AND ESTATE TAX
RECEIVED FOUR HUNDRED tmmt:THmTY and 07/100---.......•.-----.-......-_.......-...--dollars
DALTON VERNOR-ADMR.C..T.A.representing Pennsylvania Inheritance or
From:AT EAe CK KE ER D Y Estate Tax due from the following estate:
Address 70 EAST BEAU STREET 2%Tax on $$
'~ASHINGTON PENNSYLVANIA 15301 6%Tax on $ON aCCOUNT $452.70
File No.63...71 ...793 Date of Death 7-30-71 15%Tax on $$
Date of Payment Oc ober 29.7 %Tax on $$
Estate Tax,Act of
Name of Decedent CHARLOTTE FLORENCE '~RN May 7,1927 $
County \'1ASHING TON TOTAL TAX CREDIT $452.70
Less five percentum of tax if
Remarks:paid within three months after
JMO date of death $22.63
-1 /Plus interest at the rate of
~:/I ,L.,..__%from
to $
NOTE,~;.!;~~~~~~.~.~!~~~~~g TOTAL AM~D,()'_~.430.07
Received by".,<"I..~.0~Y,-,II !J.J-vVy-
NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of the(lffe"-~SignatureJ.•~/•
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth sl:l,all"/',•A 1/(,f.j
not be precluded or prevented from hereafter assessing additional inheritance lax at the death oftke.•_:>.JJ ",Y..)~(..-r .,./...,.Q../
life tenant or tenant for years whenever it appeors that such additional tax may be legally due and (T'tl JI
collectible for any reason whotsoever.I e
~~-"--Y".'-~--~~~~----------~---~~---~---~-~----~--o:~...,..,......,......
No·8
~RC;;;C';::!4(8B'68~)~~D::i;m~~m~C~Orn:M~M;;OtnNn:W~EmAJtLTIDH~ODFw:I\1lpEiii.iN;rNlWJSY~L;;;VgA~N~1=Am:D:~iiIIl:mmJ:::~J.m:'l~~~~j
DEPARTMENT OF REVENUE11912OFFICIALRECEIPT0PENNSYLVANIAINHERITANCE AND ESTA!E TAX
RECEIVEDFOUR HUNDRED EIGHTY and 00/100•
From:ArTY.PEACOCK
.William II II Markus
Address 70 EAST BEAU ST
.............-••-.---..."F..........dollars
representing Pennsylvania Inheritance or
Estate Tax due from the folloWing estate:
2%Tax on $$.~
WASHINGTON PENNS 6%Tax on $On Account $,__4~8~O...!..:.O~O!......-.__Itll
File No.63..11.793 Date of Death_.L::.w.Jo<=..L.I.~--j 15%Taxon $$~I
Date of Payment Decembe
Name of Decedent CHARLOTTE FLOREN
%Tax on $_
Estate Tax,Act of
R May 7,1927
$---------11rlI
$--------
County \.::.!iA~S::..:H:.:..:I::::..::N:..:..:G~TO~N!-·----------1
Remarks:
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
$_----:4:..,:8-=..O.=...;_O~O,---_
$---------1IiI1
$,----------111
SEA L TOTAL AMOUNT PAID $,====4:!::!8~0!:!.~O~O====IPl
NOTE:This Triplicate Receipt ta be :etain~dfar audit 6@~i'96:,"9 ("'-).IlL n~.
Received by\,.•1<.,.X./ /n :\{".,,1)
NOTE:In accepting the transfer inheritance tax an future estates,prior to the deoth of the IiI:,/\...../(Sign~e)•
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall "..}J~J
nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of'the _/r,'"D ,'.-1 I 1./,k ::<
life tenant or tenant for years whenever It appears that such additional tax may be legally due and ""',,,A,....(Tiller
collectible for any reason whatsoever.~\f
_._--------~--,------~--,-,_.-~-,~----~.- ----~--_.
,.,t..'l'
2 :3 o 0
1 2 5 0
1 0 o 0
650
:3 o 0
1 4 o 0
8 5 0
750
7 0 0 o 0
1 7 o 0
1 9 :3 8 o 0
2 0 o 0
:3 o 0 0
2 780
6 625
5 :3 0
1 o 6 9
5 45 1
1 46:3
2 5 :3 9
4 2 681
7 5 0
1 6 5 0
1 1 8 :3
2 2 5
1 4 1 5
:3 4 7 :361>:~
·00 l'
2 V8 .C Cl
Z,3'JC:.c0
~)::;5 3 .75
LJ (\J 0 .20
)13 )3 .75 5
7)5 :~5 .C 0
.'.~,'~'3 3 .7 5 S
B.f\')j .00
-;'"\J ':;g 6/5 5
_~.~)3 .7)T
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For Sale by P.O.Naly Co.•Law Blank Publleh.n I
U6 Granl St.,P&,h.10,Fa..
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!!CHARLOTTE FLORENCE VNlNER of No.106 Sixth Street,HcDonald,I,
:--r-~'~-~I ------------~-------~-----IIIIIIIIII!!I.
\,~'I "_,I FORM No.lU·D WIL~S·31·52-1Mt't ..
I.1£antc lIill anr.IDrntamrut
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be funy paid ana Batisfied,'as Boon!
Hashington,Oounty of
IAny unpaid mortgages at the timo of rry decease will be collected
The residue of my Estate,real,personal or of ~matever nature
I give and bequeath the sum of $10,000.00 to Doris Fern Dapra,
I give and bequeath the sum of $10,000.00 to Dalton Robert
!'lei'l in the name of Charlotte Florence Verner and nar,Ied grandchildren,
by John N.T.VlaD~er,Jr.and deposited into the savings account,
;n~e~grandchildren,each to share and share alike.
I
one,:at which time the said savings account will be distributed to
Office,McDonald,Pennoylvania.The said account ~dll remain in
trust until the youngest nwmcd grandchild reaches the age of twenty-
presently held in the Union National Bank of Pittsbur~h,lfcDonald
in the name of Charlotte,Florence Verner and named ~randchildren,
I want liquidated and deposited into the savings account that is
I
Verner,my son.(This sum to include son's interest in my'~eal estate)1
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nv daughter.(This sum to include daughter's interest in my real estate)!
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Fifth:
Fourth:
Third:
Second:
First.1 direct that alZ my just debts ana funeraZ expenses
I G.t conven~tZy may be,alter my decease.
,0/,Iand State of Penns;'tlvn.nia being of BOUnd mind and memory,do hereby make,I..f!pubZish and declare this to be my Last Win a~d Testament,in manner and form following,hereby I
!!revoking any win or wiZls hereto'fore made by.me.
.Sixth:
into the Union }Jational Bank of Pittsburgh,McDonald Office,}~DonaldJ
Pennsylvania.
In the event that Dalton Robert Verner,my son,should predecease
me,I hereby give and bequeath the sum of $10,000.00 to Linda }1.
Verner and Douglas R.Verner,my grandchildren,each to sha.re and
and share alike;distribution of Gaid funds not to be made until
I
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II
the youngest of these er:indchildren be t~lenty-one years of age.
S~venth:In the event that Doris Fern Dapra,my dal~hter,should predecease
me,I cive and bequeath t.he sum of $10,000.00 to Thomas R.D.J.pra,
Debby Lynn Dapra and Charles D.Dapra,mw crandchilrtren,each to
1 !share and share alike;di8tribution o~'said f~,do not to be made
l/'ll _()~_.until the youne;e::;t of these grandchildren be t~venty-one years of u..!':e..1~•...,-I1;;-/<j7x '~,/L ~ta~d~j,Jk1-AZc/cr-vu-#~~"--O-~d~/;c II/(.J .f..A-"/l....y.,r-=-----0 _iJ '.
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Street,McDonald,Vl~shincton County,Pennsylv~nin.
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I do hereby make,constitute and appoint
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John N.T.WnD~er,Jr.of 202 Fifth
,to be my execut or
"
of this my Last Will and Testament
,,
Jln [llitneSs mbereof,1.Charlotte Florence Verner the Testat rix
above named,have hereunto subscribed my name and affixed my seal,the fifth
,day 01
!.
May in the year of our Lord one thousand nine hundred and sixt7-seven.I
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t.fL~~~~~Charlotte F orence Verner ,
Signed,sealed,published and declared by the above named Charlotte Florence Verner
Last Will and Testament
her
,as and for her .
request as toitne8ses I
,and of each other.~.I
'I.-~d-·l.·~--iI~~~:
of 106 SL"'dh Street,HcDonald,Pa.·
1in the presence of us,who have hereunto subscribed our names at.'
,!thereunto,in the presence of said testat r:bcI'
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COpy OF INVENTORY
!
Chnrlotto Florol'1f:o VOmQI'"
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,
11
September 71
/s/Frederick Favo.Notary
Oakmont,Allegheny Co..Fa.
xxxxx
·\,/s/Doris Fern Dapra
XXXXX,,
I s/Dalton Robert Verner
-'
(
o C.T.A.
C.T.A.
c&itutltdnmmnb>ltsmOlbttmtut of the goods and chattels,rights and credits which 'were
-nltNER McDoaold .
of :.late of .
Washington County,Pa.,taken and made in conformity with.the above 'affidcrvit.
DOLLARS CENTS
,
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ChGch1Ds oeecunt ...Union Nottenol Bank ...McDona1d
Otrice
SnVlntJD nccwnt ...PittoburBb NnUono1 Bnnk ...McDOl'I01d
OfftCQ
Houoohold furn1Ghlnao
Ono Dod!!O COUPQ Ibrt S\7iDaor ...1011 modQ1
(Thin QutomobUo t1I.1S sold tor tho abovo tiauro.)
TOTAL
.:.,..'\..'r'}..r.I c
~l.:·],853 '-16
l.'..
-'.-..-
1•..000 00'
..200 '00,..-'\.0.:"'-..•·...t..30 300 lJ'00,:•;
6,353 16
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