HomeMy WebLinkAboutOC1971-0959 - ESTATE OF PALMERb3-1/-1S7/
Affibuuit (@f £xttutnr (@r Abministrutnr
J
&tutr of prnnsYluuntU.}.
Qtounty of lIus~tt1gtnn SIt.
Personally before me,the undersigned authority,a...N.Q.t.?ur.y,:r.JJ.~.lj,.~in and for said
County and State,appeared H.e.l.~.n M.,r.~lm.§;r.who,being duly
sworn according to law,deposes and says that She is the executor or ~iStr:at()iK of the estate of
........Em.e.r..s..Q.u G P.i?.lm.~.r.deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of..g:.m~r.§.2p.Q..~p..?:.~~~.~,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each
item of real and personal estate in the foregoing schedules are determined and stated by the undersigned
to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of
each item made by the above named Executor ~..
...'..;Sv)~rn and subscribed before me this......l.5..:th....}
"day of.:..S..~~~_~b.er..~-;!9 .._·7.·~v_~,.....;lt~...lh...{1~_..._..__.
.sAt(~*ttl~tlt~~~~.t...:!........Executor-Administrator .
~~~n tOil :C.b~~Il~enn&1(l.faIMJ".a ADDITIONAL INSTRUCTIONS ..''My"&m~W¥53~~&l within three months after appointment of personal representative..
,2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
',.</.,',$,:\'An original and one copy must be filed.
1Juueutnrll null !\pprntsemrut of the goods and chattels,rights and credits which
were of ~m.(?,.r..§.QJl g..~P.g.l.m.~.r.late of W.?:.~.h.~E.g.~g.~.
Washington County,Pa.,taken and made in conformity with the above affidavit.
CENTS
4019113
DOLLARS
$~~=.=0=0=====
200 I 00
1088 I 40
325 I 00
Accounts receivable
TOTAL ASSETS:
Office furniture
1965 Corvair automobile
PERSONAL PROPERTY:
Emerson G.Palmer Insurance Agency Business
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Q!nmmnuUtralt~nf JrUUSYIUauta.}lIas~tu!ltnu Q1nuuty.ss.
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,III the County aforesaid
J
on the 22nd.day of September A.D.19 71 ,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Emerson G.Palmer
late of washington in the County aforesaid,deceased,'
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Helen M.Pa1mer
~rix
the Executai"III said Will and Testament narp.ed,having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Helen M.Palmer
committing unto Her the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring Her
to exhibit a true and perfect inventory thereof into the Register's Offic1e,at Wa'shington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal
of said Office at Washington,this 22nd.
day of September in the year of our Lord one thousand
nine hundred and Se venty One
Register
~........
t'...1-
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lIn 14r Namr nf ~nb •.Amrn.
11 ~_!l..\_.(j~_ _,~_.
of '- - --.~- _ ,County or······..·.···························.·······"--.._.
and State of..__ _- ,being of sound mind and memory,do hereby
make,publish and declare this to be my mus t IIi 11 uu b Wr li tum rut.in manner and form
following:Hereby revokins any will or wills heretofore made by me.
FIRST:I direct all my just debts and funeral expenses be fully paid and satisfied as soon as
conveniently may be,after my decease..'..•
SECOND:I give,devise,and bequeath unt~.~.~~/.l~..._'2t.J_.,._-_(7~...._._.._._..._..__.....~/?-..<.0..~.
--~------_- -~_--_- ----.--_--.._--.---_--_-_-- - -_-,..-.
.~..
.......~______.._-___- - -..--
absolutely all my property,of every description,real,per'sonal and mixed,wherev~.
THIRD:!}o hereby make,constitute and appoint.~:~.._...._.....__._.¥
../~.:.._.(1t tt.':4:?~~~_..~___-__.._ _ _-._.
to be sole Execut,,:.'I.~iof this my Last Will and Testament without bond.
lJu miturss limqrrrof.I,_._~.~..CE~.__._.
the testat..~....__...__.._...above na17}ed,have hereunto subscribed my name and affixed my seal the
.mm...mm~day of~m :__in the year of
our Lord one thousand nine hundred jt~3:::~~L;a,~..····._..····.f':Z).
_,~~.V.~SEAL).
(.Signed,sealed,published and declared by the above named
...._~~fj.:Cf:..~_.as and for ~,Last Will and Testament
in the presence of us,who .have hereunto subscribed our names at ~request as witnesses
thereto,in the presence of the said test~,and~~:
.P...~DRESS.~A/Wf/~.
...~.,..~..~Q~.
.ADDRESS
.~OTE:---Life Insurance.save in exceptional cases,should be payable to a member of your family or othn named beneficiary _
Delay and expense are thus avoided and Life Insura~lce so paid is not subject to present Pennsylvania estate (inhzritance)taxes..
(See State Tax Laws.)
This general but simple form.while correctly drawn,is for but temporary use.Secure expert advice from your Attorney in
drafting your permanent Will._
I!:.A.1-2M-9-S5
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,~55:
The within named Accountant being duly sworn according to law,depose and say that the above account
as stated is true and correct as ~_h~....._verily believe.
Sworn and subscrib~dbeifore me this ~l?:tm_m___~~~_:.'._!..._~_:G?~~!._._
doy of ...__..:?J=2:P."t.E?mR_E?r__....._..__._.19.7.'?:......_
~~.:'\:~/''---/./->-;:-,~~t~t;-;~~!p~------------------------------------------------------
Washington County,Pennsylvania
My .Commission expires June 7,1976
Washington County,ss:I do certify that I have given legal notice to all persons
concerned of the filing of the within account in the manner
prescribed by Stdtute and Rule of Court,as evidence by proofs
thereof filed to No.-...lLJ..3-:::..-7.:l:-.--::...7-~.-~
Witness my hand and official seal this..~_.7...-..--.-----
72 ocr fi M"l'r 15
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day of...._... .../.Y.(l..v.~_k_~._...__..._.19·7·'7:-:-
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Register of tr®'~
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RUSSELL MI\RINO
REGISTEH OF WILLS
WASHINGTON CO.•PA.
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The Court is respectfu Ily requested to determine
proper distribution in this estate,)~~~~
Counsel for Accountant
•1-
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANIS COURT DIVISION
In the Estate of
EMERSON G.PALMER,DECEASED
FIRST ·AND FINAL ACCOUNT OF HELEN M.PALMER,EXECUTRIX
--------------- --------
The Accountant is charged as follows:
Amount of Inventory and Appraisement .$19,113.40
The Accountant claims credit as follows:
Stewart F.Barnhill--Funeral
Russell Marino--Filing account
Observer Reporter---Advertisement
Russell Marino--Letters &Short Cert.19.50
14.00
14.00
1,439.00
240.00
955.00
3.00
15.QO
4.00
--Grave Marker
$
$
$
$
$
Hart &Hart Attorneys--Atty.for acctnt.$
$
$
$Notary fee'
Washington Co.Reports--Advertisement
'Russell Marino---Filing inventory
TOTAL 'CREDITS $2,703.50
TOTAL ASSETS
TOTAL CREDITS
BALANCE
19,113.40
2 703.50
1 ,409.90
Observer -Reporter °
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the News,paper Advertising Act of 16 May,1929,
P.L.1784,llJS amended.
Commonwealth of Pennsylvania,County of Washington,SS:.
Personally ap,peared before me,a Notary Public in and for said County
and State,Ric.b.A.t.'.d.S...L ..C9.W.~D ,who being duly s,worn
according to law,deposes and says thllJt he is the ..Yic.e.:::Pr.e.s.id.e.n..t
of the Obs'e,rver Publishing Company,a Penns,ylvania corporation,and its
agent in this behalf;that the said Com.pany is,the owner and publisher of
the Observer-Reporter,SUMessor to The Washington Observer,established
Septembe'r 18,1871,and The Washington Reporter,established August 15,
1808,a daily news,pape,r of general circulation,printedland published and
having its place of busines's at Washington,Washingto~County,Pennsyl·
vania,where it or its predecessors have been established and publisrued
continuous'1y for more than six months'prior to the publication of the notice
hereto abtached;that the printed notice or advertisement hereto attached
is a 'copy of an official advertisement,official notice,legal notice or legal
advertisement,exactly a:s printed or published in the Obs1erver-Reporter in
its regular editions on the following date or dates;.
,-Se.pt.ember 24..,,'Oc.t.ob.er 1 an.d 8..,~97.1 ..
that neithe'r true affiant nor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the allega-
tions'of this affidavit as to the time,place and characte,r ,of publication
are tfU'e..~;f~
'.
.;...':8EC&i:'f;~is'NbTicE··
of MERSONq;PALMER,e ilte of Washington,n .-u Y.Penna;','.
t8:ry upon the/loove.es g':'been granted
'tnHlil.,un "neil;notice is hereby
'giVeJi',to.J;!hose 'fndeeled thereto tomake,:immel1!ate P••",and tothose'liaviiiitclalmsl0 IDlmds topresent"tll.e,r,.fo?,'settlem t~·Helen M.Palmer,Executrix
451 North Main Street ,..'Washington,Penna.15301'·..·i.1~:lO~N#a;:AR'l'.0,:,",,~
~H~~~y;~lt~~.'·~~~"
9 Court Square Arcade ...~;\lI:'Walhlngton.Penna.'•••:""_~m2~F1'I~~t
Sworn to and sUbS~~lefor;:e this~/.day~....s.e~emp..e..r
..~~__..'ZJr;:t~1 .../~1E?<'--......
o MARGARET M.BRADLEY,NOTARY ptk(c
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6,1972
1971
Washington County Reports
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.1784 Sec.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:
September 30 t 1971
Estate Notices
The Register of WiJIs 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.
• • ••• • •••• •• •••••
PALMER.EMERSON G.•Dec'd:
L ate of W·ashington,.Washmgton
County.Penna.
Executrix:Helen M.Palmer,451NorthMainStreet,Washmgton,
Penna.15301
Attorneys:Hart and .Hart,9 Court
Square Arcade.Washington,Penna.
.........Q.~:t.9..Rg.~7.,~~.t l9.7l ..
that the affiant or the corporation in behalf of which he is acting is not
interested in the subject matter of said notice or advertising and that all of the::g~~~S of this affidavit abSeftoOr:e:'m-~::~::~/L/
Sworn to and subscribed ~_~
.!~,!~day of 9.~.!~~.~.~,19..?.~.~-~--fN~
JOSEPHINE T.SCIAMANNA
Notary Public,Washington,Washington Co.
My Commission Expires July 1,1974
~lt t4~Qrnurt nf illnmmnu Jl~all nf Ihta4ingtnn Qrnunty
®rp4anll'Qrnurt llliniainn
In the matter of the Audit of Account in
J
Es,tate of Emerson G.Palmer
TO THE AUDITING JUDGE:
No.71-959
Enter__-'o"'--""U""r ,appearance for Helen M.Palmer,Executrix
By~fF?eys
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 concLse state-
ment in that regard.
co I i L~r"}I I I.,L.r;..;"
,73 JAH In Ptl I?32
RUSSE t.L II,.L ';!N0
REGlSTU(,OF WILLS
WASHiNl-TON GO,.PA,
No,71-959
In ra Audit of Account in EstaJte of
Rmersnn G.Palmer
AUDIT
'rartipr fnr Appraraurr
FOR
Helen M.Palmer,Executrix
Hart &Hart,Attorneys
BYW~~-I Attorney
~2
PETITION SUR AUDIT
IN THE ORPHANS'COURT'OF WASHINGTON COUNTY
Testate Form J
Estate of J~~ro.e.r.§.QD...Q.!..J).c~)·m~r ,._._._.
Deceased
No 7.~:::9..?9._..,_..__.
Fiduciary.._~::.~~.~__~.·~~.~~.~E __.
......................E.~~.9.]J.t.r.1_.~___._.
Date of Date of
Decedent's death ?~.P.:t.E?.~Q~~§.'__.J9.JJ _ _Grant of Leitte rs.._..~_~:m.t.~.rpJ?E?r.??.,J 9.1J .
This is the fir.s.t..and..final __..account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term__ __..__.
Election to take
Under or ~will.(cross out one)
Date Election Place of;
Fi led _........................Record ..:0••••••••••••••••••
Name of surviving spouse _Helen.M..-.-Palmer._ _____.. ..__.
List issue,where material:none
Did decedent marry after execution of will?(indicate)X~No.Any children born after execution of will?(indicate)
'B.No.If answer yes,name them ___.__ ___ ___..
-.._.__.__.-..-._--~----..----_.-.._--.._._---_._._----.._.---__--_-----__-_-_------__-----..---_-__-__--..--·--oo.-_----
Leg.atees
Helen M.Palmer
Relationship
Wife
Interest
entire
estate
Fiduciary,if deceased or not sui juris
List,if exceptions to above:
If partial intestacy,give facts:
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.~.
If any exception give cause:_.
File copy of Notice
and date of maiIing ~~.p.~.~~.?~~?~.~..}.9.7.?..~.?.~.C?.g}!?.~!.'..X9.)~9.7.?.
Is estate subject to the filing of a Federal Estate Tax Return?i{.es..::n9 !?.-.QtlJ:?..1..t.ax l.iability..
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $none .
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
none
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
none
Balance for distribution per account,
Itemize any additional debits not shown by account:
fee-Travelers Insurance Co.$4.11
Total additional debits (Add)
Itemize any additional credits not shown by account:
}j
Total additional credits (Subtract)
Balance for distribution
$..16.,.4Q.9.A.9.Q .
$4.~.l.l _ .
$.
$..1.6J}-.4-.1hc•.O.1...
If balance for distribution is not in cash,~list ea.ch item held in kind,giving.app(aised Value (or.distribution Value);
,...--:.
If Family Exemption claimed by Petition,give place of Record:.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.
Helen M.Palmer-surviving spouse
List any advancement or distribution on account that has been made,and nature and amount of same:
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
Pay cost of audit
Pay Pennsylvan~a Inheritance Tax
Distribute balance to Helen M.Palmer
COUNTY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
lo.l.I
~.......,.1.-
The above named"(fduciary or representative thereof,
being duly ~YY:Q.r..:Q doth depose and say
thatJhe facts set forth In the foregoing petition are true
,.
to the'b~st of )le.r knowledge and belief.
J to r'\',.....
............~~9.:r.D.~to and subscribed before
me this.do.ti.Aay of D.e.c.ember.19..72.
Signature 01 Olficer_~~~~
Title 01 Officer ~---,_~
Office expi res ~M:lJX.MY..~y.j~i~L.NQ.l.~[Y..~~lQJ!g...•.•••....•••
Washington County,Pennsyivania
My 'Commission expires June 7,1976
And your petitioner will ever pray,etc.
·~~~.o~d~.
...........................................................................~~.
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RUSSE LL t.,.,"1,\N0
REG 1STEf~0F VI ILLS
WASHINGTON CO .•PA .
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'13 JMl 10 Pt1 \2 32
Estate of P;m~I'.$.Q.:n G..A.ra.ltu.e.r .
Fiduciary Helen..M.•...Palme.r._ .
Deceased
......................~?f~~.ll~x:~~_--.
~
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary wi II submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A.or an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
~Ha~~.~1J~.r~~t...o~n~~~............~~..Attorney
~2
November 20,1972
Helen M.Palmer
451 North Main Street
Washington,Pa.15301
Re:Estate of Emerson G.
Palmer
Dear Madam:
The account in the above caption estate will be
presented to the court for audit on December 21,1972
at 10:00 a.m.in the Washington County Court House,
Washington,Pa.You may be present if you so desire,
however,your presence is not necessary.
Very truly yours,
William C.Hart
WCH:ljm
September 21,1972
Helen M.Palmer
451 North 14ain Street
Washington,Pennsylvania 15301
Re:Estate of Emerson G.
Palmer
Dear Hadam:
As a beneficiary of the Estate of Emerson G.Palmer you are
hereby notified that the Executrix has filed her account,a oopy
of which 15 enclosed herewith.The AccoWlt will be brought for
Audit in the latter part of November or early December,1972,and
I will notify you of the exact time and date when I receive this
information.
If you have any questions concerning this matter please contactme.
Very truly yours,
William C.Hart
WCH:skl
Enclosures
J
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA
,,ORPHANS r COURT DNISION .
EMERSo'N G.PALMER,
..HEARING ON AUDIT
.'
·No.959 of 1971
(
)
(
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C
)
(
The Honorable ALEXANDER R.CURRAN,'J.,
Specially Presiding.
Deceased.
IN RE:
Estate of
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c(~.>-IIIZZ
III
II.
i.~BEFORE:
c).z
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III
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.,
Pa.,
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(4'..:,;,~1r'"':«'.,.~
Thursday,.Dece.mber 21,1972,at 10:00 o'clock A.
EST
HART&HART,.Esquir,es ,of Washington,
representing the Accountant..1/'It;,.~
t
•i':Jl;-.;",l'j
..=~APPEARANCES:
!-III
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~TIME:"N
Mr.\Ulo¥dn Ha~t.
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THE COURT:
MR.HART:
Number 959,.of~1971,the es'tate.of·Emerson G.Palm r,
,',f 'l""•f.,;"'~~
.May it please the Court,I have here all the necessar
papers.There are no complications.There are no claims.The
balance is all in cash.
THE COURll:Is anybody el~e.in Court interested in the estate of
Emerson G ..Palmer?
(NO RESPONSE )
k-...._.il-_TH_E_C_O_U-.R_T_:T_h_e_C_o_u_r_t_w__l·l_l_c_o_n...:s..:,i....d.:.er=--.:t...:h:.:e_a:..:.u:.:..d:.:..i:..:t_o:.:f:......:.:th:.:i:.:s_.:.es:..t:.:a:.:t..:e~c:::.:l::.::o:.:::s:..::e+_
(A UDIT CLOSED ).
,
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I hereby certUytbat the proo.edings and ·evldence arecontalp,ed
cause,and,that this copy is ,_corrad transcript oitha same.
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The foregoing rec\)rc1 ot the proceedtngsupon the hearing l)f the
fully and accurately in tbe nates taktm by m~on the hearing of the above
,,
uia:1&1tl-a:~'above eause is bereby approved and directed to be rUed.
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~u t4e <1tnurt nf <1tntttmnu 'lens nf lIusIpugtnu <1tnuuty,
'euunylunuin,®rp4nun~<1tnurt ituininu
ESTATE OF
Emerson G.Palmer
deceased.
No.__~6~3M---!7t...=1=--"'.L..95~9~_
First and FinalInthematterofthe'_
Account of Helen M.Palmer
Executrix
ADJUDICATION AND DECREE
And now January 2 ,19-1..3..-,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof 'if t£e ~alance for distribution in the hands of the Accountant is determined to be
$10,1 .01 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 disriburion hereto attached and made part hereof,unless exceptions hereto be filed
sec.reg.'or an appeal be taken herefrom sec.le9,.
SCHEDULE OF DISTRIBUTION
Balance per account --'-_
Additional debit asked at audit
Balance,_
Deduct Clerk's Costs &Receipts._
Attorney__-"H.MaiLlr~tlL_Jan~d""___AH"""aoa...r....tlL..__
Russell Marino,Agent,transfer inheritance
tax,$893.78
Interest rrom 6-6-72 to 1-18-73 33.10
Helen M.~lmer,widow,residue,
(and Family EXemption).1 ?balance l~ll)\
,
N ..............,
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,"",Form'RCC-33
RESIDENT DECEDENT
(;3-7 /~7-5-p
~COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
j
IMPORTANT:This return must be completed in detail and filed in duplicate,'with will attached,with the'
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)
IN THE MATTER OF mE ESTATE OF }AFFIDAVIT OF
.Eme.r,.s.on......G..•.......P.a.lmer.··..·..··.:·.....·.·.............................................................EXECUTOR
(State full name of decedent)
Late of'...W9.-..$..h.1.D.gt.Q.n.......................................................................................County ADMINISTRATOR
State ofp..ennsyl.vania }ss:
County of Wa.s.hington .
..,Helen M P.a,lmer..
of the estate of the above-named decedent being duly sworn,depose S and say S
Eueutor
.WilliamG.Hart ........
9 Court ..Square Arcade ..
Decedent dJed S.ep.temher 6,.
(Month)
Name and address of attorney or}
other authorized representative to .
whom all correspondence should be
mailed.
.....,1971 ,{'testate leaving a last will,copy of which is hereto attached•.}
(flay)(Year)intestate
That as such Jj;:;.;;e.G.ut.Q±!..··········deponent is familiar with the affairs of said estate and the property con-
(~:x"clltor·Arlmini8trator)
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
1\Tnn p
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the folloWing,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth 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 persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of saVings banks,and to the date :of d~c~c;l~nt'~death
in all other cases;all bonds,postal savings,treasury certificates or notes and other.A!~'1dehce of,tn-,'.'.\:,\-debtedness of the United States to the decedent;all obligations,whether by statute.:-.'O~,~·agreenient they
are designated as tax free,of the United States,or any state,or political subdivi~ion'th,ereor,or of,
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,'si'lveh,are,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
-..-;l~~market value thereof;all bonds and mortgages held by decedent and of all claims due and OWing decedept
.."at the time of death,and all promissory notes or other instruments in writing for the pa~ent or.~oney.J .•,.L.
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giviilgthe 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 polici'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate 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 '
-------...-----------------------------------------~
.,I
.~~lh O?.~__..
(E.recutor-AdministratoT)
............4£J.qz:?1J~..'J3.t.,----..
(Street NumbeT)./J
........Qft~~..J J::"~~,.
(City or !Jown and State)
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A .copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
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 said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after~death,,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating th~trust.Therl~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
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 hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That 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 Impaid 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 agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed ~nd sworn to before me this ....;{.,.!rJ!;".....
................~dayof ..~19 ..Z~
~"i~J:f~~······················-·
,Wa?hlng~cn C:;unty,Penilsylvama
MyComtnission expires June 7,1976l..~.....",....•
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 "8"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
J
RCC-34 (1-64)
C.DMMOI':W·EALTH OF PENNSYLVANIADEP~RTMEN"TOF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
'SCHEDULE "A"
REAL PROPERTY
.,'.-..--'..'-,,
b
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 liE".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be (1)(2)(3\
described by lot and block number,street and street number,together wi th DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record af 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 martgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule "F"and must not be deducted from this schedule.
None
,--"'".--.-
-:"~...;.(.~;
.'t·~:.'
'.'
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.
RCC-35 .
I'",
-COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROP~RTY
i,
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)",
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
PERSONAL PROPERTY:
Emerson G.Palmer Insurance Agency Bus.
1965 Corvair Autbmobile
Accounts receivable
Office furniture
UNIT
VALUE
ESTIMATED
MARKEl'VALUE
17,500.00
200.00
1,088.40
325.00
DEPARTMENT VALUATION
(Do not write in
this space)
0 02..Clll .-
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X
19,113.40 rq/l f3 l LfD
(JI<frf,./J
RCC-3D.'-,""
COM\ION'\'EALTH OF PENNSYLVANIA
TIUNSFER INHERITANCE TAX
~~SIDENT DECEDENT
SCHEDULE "c"
TR..A.N SFEllS
(1)'Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)no
(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 heal th at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)no
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?_
(5)Did decedent in ·his lifetime make any transfer without receiVing a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)no
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)no
(6)If the answer to (5)(b)above is in the affirmative,state Whether the right was reserved in decedent
alone or others -'-_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)no
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or nO)_+n~O~__
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)_
,NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION
None
MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
CCMM0NWFALTH OF PENNSYLVANIA
TnAN~ITH INHElU TANCE TAX
r~~IDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
percentage Estate
Share Valuation
Description of Property,Date of Acquisition,Name I Unit
Address and Relationship of Co-Owners,and Place 1 Value
of Record of Instrument,where_Real Estate...!
nSTRlTTIO~S:This schedule must disclose all property,real and personal,owned by the decedent jointly
with another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated lmder Schedule
"A",plus the dat'e and place of record of instrument effecting vesti ture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the dec,"dent.==============;====]i=====;====r=========
property Interest
House and lot located at 451 N.Main
Street,Washington,Pennsylvania
($25,000.00 less $11,000.00
Mortgage)
Tenancy 14,000.0
by the
entireties
Joint Savings Account
lirst Federal of Greene County If 620.8°
Checking Account
,Mellon National Bank If 1,053.3 D
115,674.1f
I III
II
I
I IITotal
,.
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return•
..
-."""..,-I,'•
.RCC-~37·'(1~-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
filii I \.....
......'~J
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step·children or DATE INTEREST OFftatcfullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
a,ie an interest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH_.
Uplpn M p,q 1 mpY'1.ri f'p YPQ H'ph ??l (II ~
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
SUMMARY
Real Property (Sch."A")
Personal Property (Sch."B")
Transfers (Sch."e")
.....J.o.in.tly Ow.ned Propert.y CS.ch.•.EJ
Gross Taxable Estate ..
(1)
(As Reported)
$ .
$)..9.~.l.l.3...40 ..
$.
$.15.,.6.71+.•.19 .
$..
$.!.9r.ltl </0.
·......\'.....,
~..
(2)
(As Determined)
:/IJ;jjo·
$
$.---
$
$/;~//S,YO
]
ellbIII:5=s...."0:::<
.....o
1::'c:::oU
.....o
~.:::0:-=Q.I:::coESoU
'~Y""llit.;
J
Form RC ColO
Of"F'ICE OF THE
REGISTER OF WILLS
OF Washington COUNTY
AND AGENT OF THE COMMONW.....LTH
STATEMENT OF DEBTS
AND DEDUCTIONS
/\"
DEDUCTIONS ALLOWED IN
L11/11,~
THE SUM OF $.
ESTATE OF Emsraon G.Palm@r LATE OF _..!!,;W!..5a:!:iS2.,.hlbl:!:.·n~g...l.<t:..!:.OL!.n~)~P:..-'e52..n!.illn~s!,J:Y...dl:..lVL!:a::!!..!n~l~·a~_
DATE OF FILING APPRAISEMENT DATS OF DEATH September 6,1971
D"'TE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH"..
'R ",...~'"1 1 1I1f",,,.;-n 1'"\h Re C'hl'"\"'+n",Y>+,n l"'n
nhC!1=''VI='f<r.RAnn-rt.A-r ::lrhTP '"",1 ].hn
Washinp'ton CO.Renorts advertisement 1 J,.:")0
St.ewart F.Ba.rnhill fnneral 1 J,'),q hn
p'rave marker ?J,n hn
H::.l -rt.f<r.H::.l.Y't.A........!;:j t.t.V fnY'J:l ('('tYlt.a~~'InI~V
R"C'C!t:>ll Mfl'Y';YlI'"'I f';1;-nO';-n11t:>Ylt.I'"'I'Y"T ~'In
J
Russell Marino filing:a.ccount 1 C)hn
1\11'"'1t-.::!"Y"T f't:>t:>}nn
q>J1 j Ajt--~?/S't)
I~PdAMJA C&{:t~/A -I fl~AA-'-'P ~'~AA/~~I~a()
l ...,If
:
rpl'"\+ol '10-.......~~_'n
COMMONWEALTH OF PENNSYLVANIA }
.COUNTY 0:'"Washington S.:
I,Helen M.Palmer HEREBY CERT/N.THAT.TO THE BEaT OF
MY KNOWLEDGE AND BELIEF.THE FOREGOING ISA JUST AND TRetE BpATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENse OF_~"'DMINISTRATIONSUBMITTED TO THE EST"TE OF Emerson •almer DECEA8EO.AS DEDUCTJONli FOR
-~.JNHERITANCE TAX,·PU~POSES.
,"
Washington County,Pennsyivania
My Commission expires June 7,f97~_
DAY OP'
r----------------------------..----.,J
RCC-81 (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
HELEN M.PALMER
(Executor~
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
38-207-8
In Re:Estate of EMERSON G.PALMER
___W_A_SH__I_N_G_T_O_N__County -Fi Ie No._6_3_-_7_l_-...c..9_S_9 _
Dear Mrs.Palmer,
You are hereby notified that the_O_rc-l._·g""----i_n_a_l _
appraisement in the estate of EMERSON G.PALMER
has been filed in the office of the Register of Wills of WASHINGTON
County on October 11 ,19 72,Said appraisement reflects the following
valuations:
Real Estate _
PersonaI P roperty__....l~9...Lt_="1'_"'1'_"3<_!.~4~0"----_
T ransfers _
Jointly Owned --=-::---::-::---,--_--,--_
Total --=1=-=9~t-=1=1=3'-'!..-"'4~0-_
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to C!ny 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:...;:t::..::o:..::;b::..::e=r=---:1=1=,'----'1=.9:::....:-7=2 _Signed
Title __AP__P_RAI_S_E_R_I_I _
DATE OF DEATH:September 6,1971
Note:This is not a bi II.
."....'"'""!',
t ".'.
.;."',,"
I 'j"
....,:.:'!.~.'...,...-:Irn o
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITAN.CE TAX
RESIDENT DECEDENT
RCt-39 (5-68)
Estate of PALMER
(Last Name)
EMERSON
(First Name)
G.
(Initial)
SUMMARY ..
DAT~OF DEATH 9-6-71 FILE No.63-71-959
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly app~inted I,theritance Ta"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 itemin the last colQmn to the rigl1t in Schedules."A","B","C",and "E".
Dated:October 11,1972
REPORT OF TH~REGISTER OF WILLS
I,the undersigned duly electedR~gister of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by 4eponent,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 gr~ater or lesser amount represents the sum
allowed as a deduction.
Dated:...........,....-".,--
REGISTER OF WILLS
19.113 40
19,113 40
NONE
19.113 40
$
19,113 40
19,113 40
NONE
19,113 40
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$-------+--
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)
CLEAR VALUE OF ESTATE
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on·$---__-+---~
Taxon$~
Tax on $5%
Tax on $10%
Tax on $15%
~~ptioos *
Total Estate -_-l--..,......,.
TOTAL TAX
COMPUTATION OF TAX
$.,-----.---....---+--
$---------+--
$......._-------+--
$---........---~-
$........---4_-
$-----_---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 $...,----,.~-------I.t=Add interest at rate of 6%from___--,.._to $
~~t~%Nt~xO~i~STATE TAX ASSESSEp :,.--,-"..-..........-.---.-lC 1
BALANCE DUE $_...,...;.._--,------JL--
Add interest at rate of 6%from
to TOTAL TAX BALAN<;;E :=:::-=-~-_~-_--I~~..
PAID $-_---...JC
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 shortexplanation..
Will
Administration !No .
IN THE
Year ..
-,
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
EMERSON G.PALMER................
Deceased
Late of WASHINGTON
County of .¥'1ASHINGTON.....
Commonwealth of Pennsylvania
REPORT AND'APPRAISAL
..
l''''unn RCC-2
pErJ\R.~ME~~'l'OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17 127
COMMONWEALTH OF PENNSYLVAl-JIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ....9..9.!:..<::>.l.?~.:r.::.....J.+..!+..~.7.?
COUNTY Washing.toD .
FILE NO..§.~.~..7.+..~.9..s..9..
Whereas,~.~.~~9.~~..~~~.~late of :t.l.~~~~.~~.~9.~.
in the County of WASHIN.GTQN Commonwealth of Pennsylvania,having died on
the e..i.x:th day of P.e.pte.m'b..e.r.19 .7l seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,P.9M~.N.;t.G.R.~P.§~~.A ,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.
Description of Asset
PERSONAL:
SEE COpy OF SCHEDULE B ATTACHED TO APPRAISEMENT
Unit
Values
$
Appraisement
Made for Inheritance
Tax Purposes
19,113 40
~--_...:..-~----,-...----------~.,.----~-------------I------1-1-----+--,
Having been duly sworn according to law,I do hereby certify at the above appraisement is made in con-
formity with law on this ..}/'~...day of ·~~~~~T£..;,.~lJ14~~·.·~~·:..···1~..2~
Appraiser
................···..··..·..··(;j~<jjji;j~5f;~~t;
........········..·i·~..·--::······
IVt Office)
.................,Penna.
........WASa.::r.NG.'rON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
E~~S<:>~G.~~~~g"""""""""HDeceased.
Late of
WASHINGTON
Date of Death,~~.~::'::?J ..
Appraisement Docket Vol.38,.
Page 207-8I.................•....No..~.=3..~..7.:l,.~.9..s..~........
Filed in Register's Office,Q.ct 1L J9 7.2
Amount of tax due,$,..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,,..
Wrote abo.ut Appraisement,
Appeal j"om Appraisement,.
Entered and charged,..
j
, ,
In the matter of :the Audit of Account filed in the Estate of
PALMER,Emerson,G.
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,(PENNA.
C'(_7 '
)Dale ef death·I '-·
\No.959 of 1971 ,Term,19__•A.A.
neoe.,ed )Docket "3 t--k z..2'
TO THE AUDITING JUDGE:
Enter my 'appearaiIlce for the Commonweal'th of PennsylViania.claiming tI'ansfer inheritance tax in the above estate,as follows:
DR.
To appI'aised V1alue of Estate:Realty ......$-:::-.
Personalty__________________.....$---,--I--,,-9_,__I---'.Jf"_f.{=-.!!-d:.--_
Additional Assets per Account,Subject 'to Tax ...$_
GROSS VALUE ........__...$
Additionall Assets per Audit,Subject to 'l1ax ____$
CR.
Debts and Expenses per Account;see Note
Add~tioIl!al Debts and Expenses per Audit
I/
)
$-------
$-------
$-------
$-------
$
(q IL~'i 0 f
'-I V /1,(/.I()
$----------
$
TOTAL DEDUCTIONS,$ . _
NOTE:The following credits claimed in the Account are
":held :qot deductible a'S against the tax:
I .:g ..If:!-/9
CALCULATION
Gross V,aUue __
...-
Less Deductions _
Clear Value __m mm_•----:-1-4 5"l ,?~t2-"-----
!t Lt rft4-Ch-
,_._------------,----
)
$
-
y
$-----------------
r1 J,If$------------
Thx.
l,__
able (
at '---
15%)
Total Tax _._.._
$-----
,-------
$------
$--------
$
TAX PAID ON ACCOUNT
>'
(')
0
3:113::II
0 »z m
t%j
=e (')
11
rJ)
m
~
»mr
"II
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0 0 :II
0
t "II :II »
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to
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r z~(')
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.'.oor
1,7,50 tr.OO
200.00
1,08 8.40
325.00
19,113.405
19,113.40T
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