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Home My WebLink AboutOC1971-0842 - ESTATE OF FOSTERForm RCC-2 \\, DEPARTMENTOF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG,PENNA.17127 .COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE Augu.s.t 2.3.,l9..71 . COUNTY ..WA§J!.INQ.T.9..N . FILE NO ~..~.:.?!..:.~.4..?.1 Whereas,MARY F F.OST.ER late of WASU.l.NQ.T.QN... in the County'of ~A.~.~.~~.~~9.~Commonwealth of Pennsylvania,having died on the ~..~.~.~~.4 day of A\.l.g~.~.~19 7J.,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,FRANC.E.s LE.O ,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate and to assess and fix, the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for Hfe 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 AppraisementDescriptionofAnetValuesMadeforInheritance Tax Purpol8s $ Jt.Bank Account #0600386900,held in the FIRST NATIONAL BANK Ed TRUST COMPANY OF WASHTNnTON WASHINGTON OFFICE.WASHINGTON. PENNSYLVANIA.In the names of MARY F.FOSTER OR MABEL A. FOSTER.{\ft"'-"'~.,_21_1'1'R:l1:1.nr.e :I.~nf d:l.1:e nf de:l.1:h 872 33 Jt.Held Bank Account #S--9248.held in the FIRST FEDERAL SAVNGS ~LOAN ASSOCIATION OF'WASHINGTON,WASHINGTON OFFICE, WASHINGTON,PENNSYLVANIA.In the names of MARY F.FOSTER OR MABEL FOSTER.OnenedXIXlIX 1-19-59.Balance as of date of death,4,448 66.. . - .. ! ~.~~.\~~~.....,....-:..~""',Penna. WASHINGTON County ·., RESIDENT INHERITANCE TAX APPRAISEMENT Estate of XlBE MARY E FOSTER Deceased. Late of ..... Date of Death, WASHINGTON...,,.. 8-2-71 Appraisemel!t Docket Vol.,.. Page,No.63-71-842..... Filed in Register's OfJice,..AY.g.L Z.3.19.7.1...' Amount of tax due,$. DEPARTMENT OF REVENUE Received,-. Examined and Approved,.. Wrote abaut Appraisement, Appeal f,.om Appraisement,. Entered and charged,.. \.", _., .' " I /• ~ ~. -CTION 701 OF ACT OF JUNE 16.1961, J~3 ~7 l-VI/2.-J Street,........................ )survivingand ~~~~i.egattt,-Eic~)------------·-· above --------------(i;t~~i)---'----.------------- ho died __AUgus.t___2.~__~9.7l (Date) , ARCEL AT DEATH OF DECEDENT, ELATIONSHIP OF OTHER OWNERS. Estimated Value r-~--~-;~:~:~c~~~~~;~I~'~;~"~~~UI~~D IN ALL ESTATES WITH GROSS :"SSETS UNDER .10,;00',UN~~R SE I EFFECTIVE JANUARY 1.1962,(FILE IN DUPUCATE WITH COpy:?~":~t".TACHED) t'.. I .'OFFICE OF THE REGISTER OF WILL~ C t f WASHINGTON .oun yo., ,..., .27$'N'6r~li .Franklin . , .f:).~fil:'~'".Jf9~t~~., ,..',' .,.,., "of Wash.i:ng.ton.,..Pa . (Name)(Addreusister being duly ~~_9..~!;l_.r----.a'cording to law,d.eposes and says tha~e is -j~if}t---(! of the estate of M~~y ¥._!__Jf_9.~_~~!.._whose last residence was ~_~~~~_~ (No.) Real Estate REAL PROPERTY IN PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH P WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES.ADDRESSES Aim R REAL PROPERTY --------.-------------------------~-----.----------.deceased,and that the whole of the estate of said decedent,w(City,Botough or Township). consisted of: None Personal Property 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 deceo.ent '.aS7 of the date of death.Such letters must be f;igned by a responsible officer of the financial institution/or mortgage h0lder 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 Estimated "'ValUE; House and lot,278 North Franklin Street,Washington,Pat by--------------------------------+------<..... deed dated January 6,1965,recorded Deed Book 1195,page 81,to _Mary F.Foster and Sara E.Foster,as joint tenants with right of survivorshi and not as tenants in common.$10,000.00.1/2 taxabl (Two bank accounts,reported separate1i!another joint tenant, sister Mabel A.Foster) Transfers within TWO YEARS Prior to Death None That at the time of death there was no safe deposit box registered ih decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT 'Pi .....Na+inn$\l Bank Mabel Foster Sister Washington,Pat - BENEFICIARIES Not applicable 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 , . ;. ---~ RES'dJ>ENT DECE;DENT ....,. ~.. DEBTS AND DEDUCTIONS CLAIMED N0TE:List first five items in the spaces so provided observe notations thereon and instructions.,, 1 DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN•~EGISTER ONLY Piatt Funeral Home Funeral expenses paid $1,405 5(J $/~0.<-5"11 '" Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses * Counsel fees * Fiduciary commission * OTHER DEBTS AND CLAIMS (*)See Note below . I I Total 1·,405 pO ~~oS-6 .W~.f:?~;~g.~~J:.1.,..~~~. (City or Town and State) .5</0 ~'.~.~-r:1.~~'~~N Joint survivor,sister .27·8··Nor.th.Franklin..Street .(Street Number) Subscribed and swom to before me this . II Having been duly swol'n according to law,I do hel~cer~hat t'e above appraisement is made in conformity with law on this .................I.~..U~dayOf (J)~~~..•..<'1~~~~A','.A.-_ ..~.~U/~~. ApprRi.er Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission 01'debt is greater or less than the estimated amount claimed and allowed. ....,..~:I:2:?daYOf.~~~.~~,19.?~ ..~~. -MY COMMISSION EXPIRES ~UNE 25.1974 .Mem6eJI PennsyivanJaAssoclallOnof Notaries In the event that any future interest in this estate is transferred in possession 01'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 transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF TUE)~EGIS ER OF WILLS I,the undersigned duly elected Register of Wills in and for..r .H..:.... .....County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amounts ctaimed by depon ,except as to t e items where a greater or lesser amount is set forth in the last column to the right in said schedule above,which greater 0 I sseI'~ount repr sents the sum allowed as a deduction. Dated:.•..?GI .1.?.l~7.1.~.~~~.~~~.~.~~!~~........J~~~i~e~~'.~. i">/ ......'-Form No.RCC-62 (6-70) WillAdministration INo Year .r-MJ,~"""0li-f 1-.~.' !.!-fa') IN THE MATTER OF THE APPRAISEMENT 1'71 IHit~11HelL,.t p:-;11 Hi ".".,1 .'~• OF THE ESTATE OF MARY F.FOSTER Deceased Late of W.~enington . County of .~~~~.~~gton.... Commonwealth of Pennsylvania REPORT AND APPRAISAL SAMUEL GOLDFARB ATTORNEY AT LAW 514 Washington Trust Bldg. Washington,Pa.15301 HUSSf-Lt,\1,J,i{lNO IIEGISTE,;UF I/lJlLS WASHINGTON CO"PA. ,"'~. RCC-134 (1-691 CQMMONWE~LTH OF PENNSYLVANIA DEPA RTMENT'O:loRE"~NUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTIC~Of;I~HERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SU BJ ECT TO ADMINISTRA TION J Date:_..:;.;A=u;,gg=u;::;,.st=--=1==l::..1I~1:.::.9...:.7=1 _ County W_a..;.s_h_i_n~gt_o_n _ County File No.--:,~------r--- \iASHINGTON,PENNSYLVANIA 15301 Bureau File No.(p 3 -7 1-<{q'0 We have received notice that m~mleX~~XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX.xx on August 2 19 71~you came into ownership of certain property through OCah'lJ6tXXrllt~ ~~~~~transfer from,MARY F.FOSTER,deceased. TO:MABEL A.FOSTER C/O ATTY.SAMUEL GOLDFARB 514 WASHINGTON TRUST BUILDING 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. \00.. The property on which tax is hereby assessed consists of:Jt.Bank Account #0600386900 I held in the FIRST NATIONAL BANK &TRUST COMPANY OF \vASHINGTON,WASHINGTON OFFICE, WASHINGTON,PENNSYLVANIA.In the names of MARY F.FOSTER or MABEL A.FOSTER. Opened,3-21-66.Balance as of date of dea~872.33. appraised by the Commonwealth,as of the date of death,at $---:8;..;7:..:2::..:.:..:3:..:3=--_ 50 %of this amount is taxable at the rate of 15 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT $_--:4~3..::..6.::..:;1:....:..7 _$-------- AMOUNT OF TAX DUE 65.42 o If you pay the above amount within three (3)months ~f the datNof dea2h of the de~etent,or on or before ov •19 ,you may deduct a discount of 5%of the amount of tax due,or 3.27----------- /! ____.f..~_ 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 ----------- c) $============:::::::::::===65.42'~TAL AMOUNT ~$__ APPRAISED BY:~7'r.,./~ASSESSED BY:_ {Inheritance Tax Appraiser)(Agent for the Commonwealtli) *If the tax is not paid by the above date additional interest is due at the rate of 6%per annum until paid INSTRUCTIONS TO TAXPAYERS 153D' Make checks or money orders payable to: CPcuJJ>'bP~'I~- f/;20-7/ To insure proper credit to your account this Official Notice must accompany your payment.Mai I or bring it to: 1?~1/J1l,{~ AGENT FOR THE COMMONWEk T" COURT HOUSE l h WASHINGTON,PENNA. If you have already paid this tax to an executor,administrator,attorney or other,personal representative of the decedent for forwarding to the Commonwealth,list below the dote paid,n"ome and address of the person to who~ you made payment,their official title and the amounT:\'-J •-~,"'"~ Date Paid Name and Address of Payee Official Title Amount Paid Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended by you may qualify as deductions against the gross value of the property in the computation of tax due.If any such expenditures meet all of the three following tests,it is recommended that you 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) SS: COUNTY OF:_ I,hereby certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent,_,a ,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__. 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 OFFICIAL NOTIC~OF.!.NH ERITANCE TAX APPRAISEMEt'{T AND ASSESSMENT OF ASSETS NOT SU BJ ECT TO ADMINISTRA TION RCC-134 (1-69) q)MMONWEALTH OF PEN~SYLVANIA DfPARTMENl'c;o RE'ENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION TO:MABEL A.FOSTER C/O ATTY.SAMUEL GOLDFARB 514 WASHINGTON TRUST BUILDING WASHINGTON,PENNSYLVANIA 15301 Date:August 11,1971 County Washington County File No._ Bureau File No._ We have received notice that,~~~~~~~~~~ on August 2 19 71,you came into ownership of certain property through ~~~ ~1lI~~JX~transfer from,MARY F.FOSTER,deceased. (Late of Washington) Under the Inheritance and Estate Tax Laws of the Commonwealth of P-ennsylvania such transfers are taxable and the liability for the payment of the inheritance tax due is imposed upon you,as transferee. The property on which tax is hereby assessed consists of:Jt.Held Bank Account #S--9248, held in the FIRST FEDERAL SAVINGS &LOAN ASSOCIATION OF WASHINGTON,WASHINGTON OFFICE,WASHINGTON,PENNSYLVANIA.In the names of MARY F.FOSTER or MABEL FOSTER.Opened,1-19-59.Balance as of dte of death,$4,448.66. appraised by the Commonwealth,as of the date of death,at $4,448.66 50 %of this amount is taxable at the rate of 15 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT ASSESSED BY:----:~----_ (Agent for the Commonwealth) DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE o 'If you pay the above amount within three (3)months of the date of death of the decedent,or on or before Nov.2 .19 71 you may deduct a discount 0(5%of the amount of tax due,or D Th"is 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 *1£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) $ $2,224.33__.L-_ 333.65 16.68 j I ~.97 333.6s-'" $-------- $==::============== INSTRUCTIONS TO TAXPAYERS 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: 1(~J{Ml·cc ~GENT FOR THE COlell>o ~ft""COUnT HOUSE ft."Mi."wASHINGTON,,PENNA,lii~l':- If you have already paid this tax to an executor,administrator,attorney or other.personal representative of the decedent for forwarding to the Commonwealth,list below the date paid,name and address of.the person tb wh0"1i you made payment,their official title and the amounr~".......•.~.• 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 notjce.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 _ 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__. 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 $--------0 Date of Approval:_ Register of Wills ; R CC-8 1 (6-7l) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT SARAE.FOSTER (Executor or Administrator) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division J. In Re:Estate of _~MAR-.:.-:.......:..Y_F=--=-•....:..F....:..OS..:....=::TER=.:....·_ _WAS=:...:.:HIN=G=T:.=ON::.:...-___Cou nty -File No.---l6"-Ja;..~'7.+.-1-=...s~J.~2io--_ Dear 1IlItS.FOSTER: You are hereby notified that the.:t:'=~.-;o=,r!:...:~~·g""'in~al~~_ appraisement in the estate of Mci--'ry~r""'_.•_F_o~s-t-e-r-------------- has been filed in the office of the Register of Wills Sf__Wi.!.!a~s~hl,l",in~gt~o:un~------ County on October 12". ,19--21,Said appraisement reflects the following valuations: Real Estate _ Personal Property _ Transfers ----,.,.-."....,...-,-_ J 0 inti y Owned __.....::5;.L,=0~OOz::.~~0:...;0------ Tota I -.::5:...",,'-0_0_0.=....0_0.:.--_ As to such tax that is paid within three months from date of death,a five (5%) percent discount is allowable.As to any tax that remains unpaid after 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 _-"O~c!..!Ot~o~b.:::.:er"----"12~,,_.l97.,t...l..,,!l"'___Signed Title Dominic DeMaria,ApPt'aiser DATE OF DEATH:August 2,197I. Note:This is not a bill. , " _>,."- j RCC-39J:5-68l COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT ",:-. ,'.'~~" SUMMARY Estate of FOSTER,MARY F. (Last Name)(First Name)(Initial) DATE OF DEATH 8;,2-71.FILE NO,63-71-842 REPORT OF INHERITANCE TAX APPRAISER WASHINGTONI,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of --,.,_ Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each itern in the last column to the right in Schedules "A","B","C",and "E". Dated:__OC_T_O_BER_=12.2,~19~7,-=1=--_ REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for vlASHINJ-TON County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by depo ,etas to those items where a greater or lesser amount is set forth in the last column to the right in Schedule"",which grea or lesser amount represents the sum allowed as a deduction. Dated:OCT 13 1971 RUSSELL MARINO ,DO T .00 T 5;OOO~00 5,000.00 1,405.50 .,~... 3,594.50 $ ~,rlll/.II 5,000.00 1,405 50 ." 3;,594.50 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$+-- .00 T 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 51 0 CJ .0 () I,!f 05.5 0 - 3J59450T FOR USE OF REGISTER ONLYTaxon$-+-__ Tax on $---------+--- Tax on $---------+--- Tax on $-------::o'--;-=--+-::A'"-Tax on $...L.2..!!...L::l:.l4-oO::'="-{ Exemptions========t:== Total Estate ---JI--_ COMPUTATION OF TAX $-------+-- $-------+-- $-------,..."...f-- $-------.........-+,..."..- $--------"~..:....t=~ TOTAL TAX $---1.__ Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::==t== $------1 $------ $------ TOTAL TAX BALANCE $------PAID $_ BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6%from_____to $------ AMOUNT OF ESTATE TAX ASSESSED $L- Estate tax paid $--Jl- BALANCE DUE Add interest at rate of 6%from -------'lto----- 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 MARY F.FOSTER Deceased Late of .WASHINGTON••••••"0"·" ,-> County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL ~..,'"' '"~.~. .. • " " L ,• Form RCC-2 '"...I..D~f)lRTMENT OF REVENUE 'BUREAu OF COUNTY COLLECTIONS HARRISBURG.PENNA.17127 COMMONWEAVii ~F'PENNSYL-V-AN-IA--DA-T-E-......-...9-..g-~O-...P-..~-~.-.J-.2.....-..~.-....;L-...9.7-......1-......-......-......-.....--....• RESIDENT INHERITANCE TAX NTY WASHINGTONCOU,. APPRAISEMENT FILE NO ~?:?..~:.~~, Whereas..~.~;r.~~'f..Q.~t.~.:r.late of w.~~.l?:~g~.~P.:. in the County of ~~~.~~~g~.9.~Commonwealth of Pennsylvania.having died on the ~g day of A~W?t......................................................19 7.l..seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,p..?~~~p..~~.~~an appraiser duly appointed according to law. h . b d't d t k f . d bl t f th .d t t d t d fiavmgeeneSlgnaeomae a aIr an conSClOna e appralsemen 0 e sal es a e.an o assess an x 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 Ufe 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 ApprallementDelcrlptlonofAlletValuesMadeforInheritance Tax Purpolel- REAL EsTATE $ NONE PERSONAL PROPERTY NONE JOINTHBLD 5,000.00 5,000.Do I II I (l'Iumber and Street) .........................................................................................................................................Penna. (Post Ofllee) ~- WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of MARY F.FOSTER Deceased. Late of WASHn~GTON Date of Death,~~~~I.!~. Appraisemeilt Docket Vol ..J s< Pa e ~00 -..3 "T ·..63~7i:S42..........·· g,Ao . Filed in Register's OjJice,1Y . Amount of tax due,$. DEPARIMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appraisement, Appeal /,.om Appraisement,.. Entered and charged,. • II ~!-.. .[, ., I'~• /', ',- -~----~-------~---------------------, RCC-134 (10-75) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTICE O~INHER ITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION J TO:lin.Patric1&Stetau. 0/o_11&'-1 'olter 218 Kerth P1Ukl1D Street Date:.__._u...:::PI:....-.-t_9.:-"_1_9_"_6 _ County __1ti_&_ahi__D&t-=-'_oa _ County Fi Ie No,-.__3_8-_,_2_80_-_3 _ Bureau File No.__G_3-=--7~1_-_M__=_.:..::2 _ We have received notice that,as a result of the death of JfarJ F.Foater (WaaJdn&toll) on 'upa'2 '1971,you came into ownership of certain property through right of survivorship,which was formerly owned by the decedent. Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable and the liabil1ty for the payment of the inheritance tax due is imposed upon you,as transferee. The property on which tax is hereby assessed consists of:3-U.8.511'1.I.SaTin..londs,ilan. 1a the ...of JIarr 'oster or Mrs.Patricia Stefanson.'ODds .ere held in the Safe Depoalt Box ·01 Kar.r .,.roster or *bel Poster.2-$25.00 Boll4.pllrehue4•. 5-67 u4 1-$50.00 lonel purchased 6-67.Value &1 of date of death.$87.82. ap'praised by th.e Common~ealth,as of the date of 'fsth,at $_8_'1_*_8_2 _ .100 %of thl s amount IS taxable at the rate of % ORIGINAL ASSESSMENT AMENDED ASSESSMENT AS SESSED BY :_~----,--;----::---~,....------- (Agent for the Commonwealth) DATE OF ASSESSMENT TAXABLE AMOUNT LESS:AL'LOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE If you pay the above amount within three (3)months of the dote of death of the decedent,or on or before _ -----19--,you may deduct a discount of 5%of the amoun t of tax due,or This tax became delinquent nine (9)months after death (one year if death occurred prior to December 22,1965 and fifteen months if death occurred on or after December 22,1965 but prior to June 17,1971)and in addition to the tax,statutory interest atsthi rate of 6%fJ ~he tax per annum is 01 so dUj&s of *g;:2-16.19 _ In the amount of *If the tax is not paid by the above dote additional interest is due at the rate of 6%per annum unti I paid TOTAL AMOUNT DUE 7/APPRAISED BY:,J ,', (Inheritance Tax Appraiser) $81.82-------- 13.1'1 16.59$========= $-------- $========== INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to:To insure proper credit to your count this Official Notice must ac mpany your payment.Moil 0 bri it to: BarYeT Stuart,Apnt ValMalt0n,County Cout'tHotlae Wuh1B&toa,'enna.15301 NOTE:Any party in interest who is aggrieved by this notice may object thereto within sixty days after ,receipt ,of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72,P.S.2485-1001, QUADRUPLICATE -REGISTER OF WILLS COpy ~--------~-~----~~~~~~~~-~~~~~~~--~~~~~~~~~-~~---~~~- If you have already paid this tax to an executor,administrator,attorney or other personal representative of the decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person to whom you made payment,their official title and the amount. Date Paid Nome and Address of Payee Official Title Amount Paid Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended by you may qualify as deductions against the gross value of the property in the computation of tax due.If any such expenditures meet all of the three following tests,it is recommended that you itemize the payments below, execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow those which he determines to be proper.The tax will then be recomputed and you will receive on amended as sessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1.You were personally legally respons ible for these debts,and 2.You actually paid these debts and can furnish proof of such payment,if required,and 3.These same debts are not also claimed,for tax purposes,by on executor,administrator or other personal representative of the decedent handling the administration of the general estate of the decedent or any other transferee. SCHFnlll FOFDEBTS . Dote Paid Name of Payee Descriotion of Obliaation Amount Paid TOTAL $ (attach separate sheet if requ ired) COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY OF _ I,hereby certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent,,for which I was legally responsible and which I did payout of the property herein taxed.I futher certify,that to the best of my knowledge and belief, these same debts wi 1/not be claimed by any other person,for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS---DAY OF19__. Signature of Taxpoyer 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 $_ Dote of Approval:_ Register of Wills RCC-46 (~74" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION RECOMMENDATION OF THE DEPARTMENT OF REVENUE TO COMPROMISE OR WRITE.OFF TAX CLAIM j Washington COUNTY Estate of Mary F.Foster C t F'I N 38-200-3 B F'I N 63-71-842ounyleo.ur.leo._ Date of death_8~-=2_-..:..7.::.1 Date of filing of Appraisement __8_-_9_-_7_6 _ Name and Address of Attorney_N_o~n~e~~ Name and Address of Personal Representative Mabel Foster Washington,Penna.15301 Date on which current and active lien was last filed_.....n>.:::o"""n.."e"'--_ Action initiated by Harold A.Smith (NAME) Chief Appraser II (TITLE) 11-4-76 (DATE) Jt.Held ~ (.c'Personal Property 1/\Transfers'Z,r- 0 ...Gross Estate_.:x:.-. 1_',L I .a....Debts &Deductions",.I (_")...:rt1.1 - :j Clear Value;>::).,ll{"J .-o4.l •..:<r'-..!Tax Assessed @15%hJ I •I ...• tJ n:•.•Tax Paid~:-j_. 1..0--:.r:....~Balance of Tax DuezInteresttoDate:J ='"C;"C)Total Amount Due(-~..:::z: 87.82 87.82 87.82 13.17 13.17 3.42 from 5-2-72 to 9-2-76· 16.59 It is hereby recommended that the inheritance tax record in the above estate be adjusted as follows:_ Be Marked Closed A proper investigation has disclosed:There were 3 U.S.savings Bonds in the Safety Deposit Box in the names of the decedent and her sister Mabel Foster. Since we are unable to collect the tax and the tax due is less than $50.00 I recomend that this estate be marked closed. (ATTACH ADDITIONAL SHEET IF NECESSARY) 11-4-76InvestigatedbyHaroldA.Smith Chief Appraiser II (NAME:1 (TITLE) Approva I recommended by jp:.f:{1.R~~~::;.UL:...-t=::flLL.:/~(}!-.--~~'}1.L:....=..:::::"G--=.::!..:t~)~.~ ;fU--7)JWJ ~ (DATE) Date 11-4-76 Approval Recommended on ---4""":"7---=----L..---- Signed ---..::::~~A:1~L.J.L.t1~~~L----- App roved on _-::::;;::--__--=:--_ Si gned --=:_ FOR ATTORNEY GENERAL NOV 2 21976 ...-----~~~-,~-~--~-___.-------..-...._..,....----------------------'""!"'J---------~~r.JIIIII RCC·4 (8·68)COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE11734OFFICIALRECEIPTePENNSYLVANIAINHERITANCE AND E$TATETAX :'.No·8 RECEIVED FIVE HUNDRED TWELVE cnd 22/1.00 _ __--.-----------dollars SARA FOSTER representing Pennsylvania Inheritance or From:~[!!l!L,......iSAJ4lJEl..--CA;)J.mlAJU~,-~Es:.:t:::.at:.::e~T:.2a::x....:d:::u::e:...f:.:.r:::.o:.:.m:...t:.::h::e....:f:o.:.:l1:::.ow::.:.:.in::g~e:s:ta:::t.:::e:...:------lil 20/0 Tax on $-------__$----------Irill 6%Tax on $-'---------$----------101 File No.G3-71-842 Date of Death...,g.......,;>*--4h.1o----l 150/0 Tax on $],$94.50 $--aS.....,39!f-1.•,-,1,1&8---~ $-------- Date of Paym ent -ll(:.tJOJ:1~e-zti,---1~n.--------j Name of Decedent ----j~""'""~.,...".--,I~w-l"'*"P<------__l 0/0 Tax on $---------$----------11IlI Estate T~x,Act of May 7,1927 County __--l&.AS1{[tm!TjlN~~ Remarks: JMO I}.. TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of __0/0 from _ to _ $_~5!.W3.:!L9"_".lL.llo8~_ $__~2=6~.w9~6~__nl $---------rnl SEA L . NOTE:This Triplicate Receipt to be retained for aUdi~':'°fbo ...3 TOTAL AMOUNT PAID $==5=1=2=.=2=2===1~1 ".....---"\(/j'(J '-"'4 Received b;\">::~,/...,,r .<~N //l,A ".(/,,& NOTE:In accepting the transfer Inheritance tax on future estates,prior to the death of the life <::::jv(Signatur6i-•, tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth sholl .•..)J / not be precluded or prevented from hereafter assessing additionai inheritance tax at the death of the"j /""A\'~J\j (,,"-1 ,,(.X/a) life tenant or tenant for years whenever it appears that such additional tax may be legally due and .''..;'\(Title))'>; collectible for any reason whatsoever.'._1 • .:--.._"......'_.'tIBolI!L -__,_,,_~__:_-_-_-____._:.__o ,._._.._,__............_'__,_~_