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Home My WebLink AboutOC1971-0839 - ESTATE OF CARROLLRCC-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT FRANK C.CARROLL.INFORMANT IN YOUR REPLY PLEA.IE RIEP'ER TO j In Re:Estate 0 f _..;:.D..;:.O~R~OT::...:HY:==...-=C:...:::.~C:..:A.:.:R~RO=..:L=L::--_ ___l¥n.:r.aAi::lS.aH..I.IN.f'J~G~TJ,COUJN~-----County -File No.63-71-839 DearAtty.Carroll, You are hereby notified that the __~o~r~i~g~i~DuaBl*-------------- appraisement in the estate of DOROTHY C.CABROI.J· has been filed in the office of the Register of Wills qf WASHINGTON County on October 7 ,1971.Said appraisement reflects the following valuations: Jt.Hd ~2=....:tr....:4...:::.3 ::..;3.=-=9c.;:;:.8 _ Personal Property __ Transfer s -=-----,,-~___,_,,_----- Tota1 -'2!!!1.+t4::L>L3...,,3..a.•.i.l.9~8:...--_ As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from date of death,interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date __O_c_t_o_b_e_r_7~,_1_9_7_1 _ Bate of Death;August 10,1971 Note:This is not a bi". Signed ......../.....;...1 --':....-_ Title Dominic DeMaria,Appraisor I Form No.RCC-62 (7-69),TH~S.FOltM ~EQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10.000,UNDER SECTION 701 OF ACT OF JUNE 16.1961.JEFFECTIVEJANUARY1.1962.(FILE IN DUPLICATE WITH COpy OF WILL ATTACHED) '...'.~j-7/~r;37au.OFFICE OF THE REGISTER OF WILLS County of ..:WAS lUNG.TON.. ......f.~<?~.~.~~.crJ;~.~~~of .,.;3.~.W.·..13.~q\l..~1=;r.~~:t:.,..W.q~h.~I}g.t.QU.,..rp.. (Narne)(Addre88) being duly ~~_~?:~__.__~._..according to law,deposes and says that he is the _...infQx:ro.a.:nt_._&S_Qn __ (Exec..Adm.•Legatee,EtC.) of the estate oL P-Q.~Q.lliX..g.!._.~A~~Q:h~._whose l~st residence was..__J.3.__J,.g.g.t_..S_t..x:.e.g.t.,._.._._..___ (No.)(Street) __~_~.~_~~!1.K~9_~.L_~~__• ...deceased,and that the whole of the estate of said decedent,who died __.A~gg~.t ..!_Q..1.19 71 (City.Borough or Township)(Date) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES.GIVE NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value NONE NONE Personal Property NONE NONE . NOTE:You may expedite the processing of this return by filing with it,and as a part of the return, letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the decedent as of the date of death.Such letters must be signed by a responsible officer of the financial institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of account,account number and the exact name or names in which the account is registered. ----.'--~~-'--._-'-,------- Jointly Held Property Checkin Account 0433 0107 74 302688 in Union National Bank I 'f •Estimated Value' ..- ,.'Washington Mall,Washington,Pennsylvania,in joint names with _FErl:aa:nnkI.LJC~._(.;.j9IJr.Q..;LL--=:"-~I..e1JLe!l~~·Inm-t:I'&.Q.--SJa.aJrs.---PJworr...~OLGLe..aJ:.nL-+--¥,C:LL.....;'-'--f2?{ ~ Savings Acccunt 18996 in First Federal Savings and Loan Assn.of ============================!=~~=====J=±=~~I::::±=~() Transfers within TWO YEARS Prior to Death Checking account shown above 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 DECEDI'NT NONE - BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT Frank C.Carroll son yes jointly held accounts rl RESWENT DECE;DENT DEBTS AND DE~UCTIONS CLAIMED NOTE :-4ist'first five items in the spaces so provided,observe notations thereon,and instructions. JI' / Total commission • (.)See Note below Funeral expenses paid Fiduciary Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses • Counsel fees • ".OTHER DEBTS AND CLAIMS, .--~l__--..:D:..:E=..:B:....:T=--=-O-"'R:........::...CL=A:..::.I::..::M-=--__.__-..---'N::.....::..::A-"'T-"'U.:::...R_E_O.:::...F_S'--A_M_E -.._::..::A.:::...M.:...:O--'U:..:N.:::...T,--tnTHIS COLUMN EGISTER ONLY $$ .'1~~?-~.~~~.~~.~..~.e:~~~.¥.~y~~~~'" (City or Town and State) Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission oj,debt is greatersu:,:::.:h~::~:o~:;:::'::m~:::;:'aom,dL:dallo~'d.....(~!c .~~. F 7~kC(ExACutor-Ad1'¥finistrator)ran .varro.L.L ,.~.~.W.•..:a~.qu..St:.re.e.t , . (Street Number) ........................day of Au,gJ.st ,19..7.1 .....~.~.Notary Public Washington,Washington County,Pennsylvania My commission expires Feb.20,1975 Having been duly sworn according to law,I do hereby certify that the above appraisement is made in conformity with law on this ..........~dayOf ~~\tI9'1h·.a ......N·~·····~·~···f;;:;;r In the event that any future interest in this estate is transfel'l'ed in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise and assess transferinheri- tance taxes at the lawful collateral rate on any such future intel·est. REPORT OF THE REGISTER OF WIf-LS I,the undersigned duly elected Register of Wills in and for W.~~County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amounts claimed by deponent,eUcept as to those items where a greater or lesser amount is set forth in the last column to the right in said schedule above,which greater or lesser amount represents the sum allowed as a deduction. Dated:. Register of Wills Form No.RCC-62 (7-69) .'\ _! Will Administration INo year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF DOR01HY C.CARROLL Deceased Late of ...~.~~y..C?t...W?~1:.l;i.Ag!=~I)..... "oJ " County of W?J~~1:.l;i.l1g~.ql)" . ~ ~, ":'0 Commonwealth of Pennsylvania --c-, •i ~...J ~.. ..--..: ~:n c:> <.n ""'0 ~.:r: ..r ,-,-,--- °0Z"11g:'.,::J..... ;1-:... -orol>{f} ~-">n,::O REPORTG:AND AP:F:RAISAL:l,.J -t-',~~:.:.._"::U),,.,c., ;;.0:-..l r-;-;c;:rr...-.-~ -),. .. 2 9 5 ?2 2 1 ~8 7 6-' ~/r 3 7-9 8 .1--.- .'--.- ..............................................~'.... I ... RCC-39 (5-68)' COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of CARRROLL (Last Name) DOROTHY (First Name) C. (Initial) DATE OF DEATH 8-10-71 FILE NO.63-71-839 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of WASHINGTON Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E". jJ~iJ~~~~. INHERITANCE TAX APPRAISER I October 7,1971Dated:__.-:;...::;...:::...=....:::....::.:....--'-....2..---=--'---__ 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 2.433 9~ 2 433 98 NON] 2.433 98982433 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$$-------+-- 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 annuities ...................$ 1=t=t=ESTATE TAX ASSESSMENTS $ COMPUTATION OF TAX (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. __c __---JI_ -1= on of tax by the Register of Wills,for proper reason, FOR USE OF REGISTER ONLY Tax on $.0 Tax on $@~Tax on $5o/~1-$ Tax on $10%$ Tax on $15%$ Exemptions * Total Estate TOTAL TAX $ Less tax previously paid $t=BALANCE $ Less 5%of tax if paid within 3 months after death $ BALANCE OF INHERITANCE TAX DUE $ Add interest at rate of 6%from to $ AMOUNT OF ESTATE TAX ASSESSED $CEstatetaxpaid$ BALANCE DUE $ Add interest at rate of 6%from to $ TOTAL TAX BALANCE $ PAID $ FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computati same should be noted below,with short explanation. Will t NAdministration~o. IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF DOROTHY C.CARROLL Deceased Late of ..WASHINGTft County of ...:wA~:III:NG.T.()N Commonwealth of Pennsylvania REPORT AND APPRAISAL ~ ~ • Form RCC-2 .._2~t.~1?~E~7L_!~?~~--.-...COMMONWEALTH OF PENNSYLVANIA DATE DEPARTMENT OF REVENUE , ,RESIDENT INHERITANCE TAX COUNTY ...!v.A$J!J.NQ.T.9.N.......................................BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO..........§..~.~..7..!.:..~.~.~......................................., Whereas,...................................P..ORO'T.HY.....C.........CAR.RQL.L.......................................late of ...............WASHI.NG.-.T.QN..................................................... in the County of .........:.............WA.$.JU.NG..TQN......................................................................Commonwealth of Pennsylvania,having died on the ..................................l.O.t..h.............................................day of ...........AM.gM§..t............................................19.....7..1,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,.................D.O'MINIC.....D.e.MARIA.....................................................,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 Tax Purpoles $ .TT HRTD: SEE COpy ATTACHED TO APPRAISEMENT 2.433 98 , , form:';,%'~a~::I:h~W<>rll~'~:;o~e~~~~ce~~;~~~e~ Appraiser . .................................................................................................................................................................... (Number and Street)........................................w.~............................,Penna. WA~JrI:N.G:1'.QNH""""""'H'County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of DOROTHY C.CARROLL............................................................................................................................ Deceased. Late of WASHINGTON ~ate a;:el~:~:h;~;~;;;~~~~1.~g}17·..·······.······. ppr ,.page,d5,/~-::i No.§.~.~.71.~.~..~.Q . Filed in Register's Office,9.~.t...L 7 19 7.1. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo,ut Appra-isement,. Appeal f,.om Appraisement,. Entered and charged,. ,, "' , '.. p Form Rcc-io OFFICE OF THE.. REGISTER OF WILLS OF Washington COUNTY ~G;TtO~~H'CO~.~~';TH (P 3-7 /-;J 3 r STATEMENT OF DEBTS AND DEDUCTIONS O"U"'o"mow,,--':-j l THE SUM OF $./;./(J/!~2J-: APP,OYED ........••.:l~..2~.Z~. \~~- Register of Wills,Age~t ESTATE OF _D_o_r_o_th_....y_C_._C_a_r_r_o_l_l__L.ATE OF _W,;.;.;;;a;;;;;s.;;,;h:;;;;i:;;;;n.:-gol....t.;;.o.;;.n~,_P.....;e;.,;;n.;;,;n..;;..s;;..y"--l_v_a_n_i_:a_·_ DATE OF FIL.ING APPRAISEMENT DATIi OF DEATH --=A;.:.u;;;,.iJ,g...;;U;.;:s;..t~..;;:1...;;0;,."l,:...-1;;;;",:,.9....7...:1;:"".-_ DATE NO.OF NAME OF PAYEE REMARKS AMOUNT VOUCH"" Stewart F.Barnhill Funeral Expenses $917 95 Gaydos Monument Co.Monument Expense 145 00 Father Ford.I.C.Church Funeral service 40 00 .Filing Original Inheritance 3 00RussellMarinoTaxReoort Russell Marino F1.11.ng Amended Inher1.tance 3 00TaxReoort i i i - ~tL !/()}1.s'" COMMONWEALTH OF PENNSYLVANIA }se:COUNTY OF (;~ashington I,Frank C.Carroll HEREBY CERTIFY.THAT.TO THE BEfIT OF MY KNOWLEOGE AND BELIEF,THE FOREGOING IS A JUST AND TRUE srCEM~fi DEBTS,F NERAL EXPENSES AND EXPENSU OP'Dorothy C.ar 0AO.,"'STRA"OH sus.'nEO TO TH''S"TE OF ~D~'AS OEOUCT'OH'FOR INHERITANCE TAX PURPOSES./~r/u U ~2.-I /.JLt (L.5.) SWORN AND SUBSCRIBED BEFORE ME THIS DAY 01'FR1mK C.CARROLL l ?~=~fl:M ~-:J.2-~;;;i~..Ae:yZ ;i-fa /7~/(!A~~-·~r-- 0"'1 ~~,~I'J r--t·~(."';'>I-~-'- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION 244 WASHINGTON TRUST BUILDING WASHINGTON.PENNSYLVANIA February 18,1972 ROBERT SCHRIFT,CHIEF INHERITANCE TAX DIVISION CO~10NWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF OOUNTY COLLECTIONS 411 SOUTH SECOND STREET GABLE BUILDING HARRISBURG,PENNSYLVANIA 17105 RE:Estate of Dorothy C.Carroll File No.63-71-839 Date of Death:8-10-71 Dear Mr.Schrift: May we please have your permission to correct our records in the above mentioned Estate. Item two on the Jointly Held Property was listed on our pppraisement as fully taxable at $2,138.76 and should have been one-half taxable at $1,069.38.The account was opened on January 25,1965,which was more then two years previous to the death of the decedent. This correction will change the value of Jointly Held Property from$2,433.98 to $1,364.60. Awaiting your reply,I remain, j /mjr Very truly yours, FRANCES LEO, CHIEF APPRAISER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 February 28,1972 Mrs.Frances Leo,Chief Appraiser Room 244,Washington Trust Building S.E.Cor.E.Beau &Main street Washington,Pennsylvania 15301 Re:Estate of Dorothy C.Carroll File No.63-71-0839 County of Washington Date of Death 8-10-71 Dear Mrs.Leo: Your letter of February 18,1972,advising us that a joint bank account was erroneously appraised on the full a- mount in the appraisement of October 7,1971,in the above estate is hereby acknowledged. Our attention is directed to the fact that Savings Account #18966 in the First Federal Savings and Loan Asso- ciation of Washington was opened on January 25,1965,which is well over the contemplation of death period. In view of the above facts,the bank account in question is taxable on~one-half under the provisions of Sec- tion 241 of the Act of 1961.Therefore,we hereby authorize you to change the appraised valuation of subject account from $2,138.76 to one-half or $1,069.38.This adjustment in the record changes the total Gross Assets to $1,364.60. Our Bureau records will be amended accordingly. yours ierbertA.Brin 'ey __=----.1 Acting Assistant Chief Inheritance Tax Division For:Peter J.McHale,Director Bureau of County Collections HAB/ll c.c.Russell Marino,Register of Wills c.c.Frank C.Carroll,Informant -'0."1i"..- Mrs.Frances Leo,Chief Appraisor Room 244,~asb1ngton Trust Building S.E.COr.E.Beau 6&Main street. washington,pennsylvania 15301 Re:Eatate of Dorothy c.~i.l File No.63-71-0839 ;-0 ;-(.; county of wuh1ngton 'P"(f> "Date of Deatb 8-10-71 "~fI ~'-1;2.«7/J y'-,L/,L-y- Your letter of February 18,1972,adVising ua that a joint bank account wu erron«maly appraised on the full a- mount in t.he appra1aement of OCtober 7,1911,in the above estat.e 18 hereby ~wledgad. OUr att.mtion 18 d1reated to the fact that Saving. Account rrj:l8966 in the Firat.F.c1eral saving_and Loan ASSO- ciation of Washington was opened on January 25,1965,wh1ch 18 well over the contemplation of death period. In view of t.he above facta,tbe bank acc::ount in question 1a taxable Ont'one-balf under t.he provisions of sec- tion 241 of the ACt of 1961.Therefor.,we hereby authOrize you to change the appraia8Cl valuation of subject.account from $2,138.76 to one-half or $1,069.38.Thia adjustment in the record changes the total Gro••l\aseta to $1,3M.60. our Bureau recorda will be UIIIJ14ed accordingly. very truly your., Herbert A.Brinkley Aet1nq ASsistant Chief Inheritance Tax Division For:Peter J.McHale.Director Bureau of COunty COllections HAS/ll c.c.au.sell Marino.Register of Willa ./ c.o.Frank c.Carroll,Infonnane