HomeMy WebLinkAboutOC1971-1242 - ESTATE OF MARISA.."""'l-"~:'~~~......
/1 .'.CO~MONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
NOTE:TO BE SUBMITTED IN TRIPLICATE
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Pennsylvania Department of Revenue
Bureau of County Collections
26 S.4th Street
Horrisburg,Pennsylvania
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Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961
we herewith submit the following report:. '
NAME OF REPORTING J7ii'~Rotioaol-Benk &.~~fbI
FINANCIAL INSTITUTION tJOo~onn POo '•Vi?OOOffiffii<Nn'Offleo
ADDRESS V?ederioktcwnn Pa,1$3"
ACCOUNT NO.OF JOINT,
TRUST OR INVESTMENT DEPOSIT og 01121 )20
NAMES ON ACCOUNT --------------
OR INVESTMENT Aloo Joon ~oa or Lilia Marioo 0i'~~t::l
DECEASED JOINT DEPOSITOR,.TRUSTEE OR INVESTOR ~_o_l...;:,p_h_Ma_r_l_~_._
ADDRESS l7?o4~_O~?-:.i8..;:.;kt-:.·:.;:0B1.:..:::::..!o~P.:.:.:Q.:..._=.:1'::3.::.)::..3 __~_
DATE OF DEATH 1!o12_~_..--:-_l..:..~.:...o __l~m.:....:..---_
.SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR Uno doan tkli-ioQ or Lillo ~ro
ADDRESS ~~~ok~o POo 1~)~3
RELATIONSHIP TO DECEDENT Douah~ot?tJ1Ko
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED Sop~bor 4D l~
BALANCE,INCLUDING INTEREST .
DUE,AT DATE OF DEATH $__23--..;;..o'_1_3_o_g'_
':.';',.'./f ~L
Signatur
~:'.-'"
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
Lilia Marisa or Alma Marisa
Fredericktown,Pat 15333
TO:Date:Septemoer 30,1971
County Washington
County File No._
Bureau File No.hJ-7/-/~r./.2v
We have received n'otice'--__
on September 19,191.JL,you came into o'wnership of certain propert'y .'.h
JlOH:IQClOOIM¥:~lDIllImJi~obeatm.oocx 'llransfer f rom Rudolph Marisa,deceased (Fredericktown)
Ret-134 (1-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVEi'WE
B.URE:~F COUNTY COLLECTIONS
IN_TANCE TAX DIVISION-
............~-------------------_......._---------------------~tlli
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on 'whichtax is hereby ;~ssessed consists of:Jt.Beldin the First National Bank &
.....!rust Company,#0501121 3)20 Fredericktown Office,Fredericl;town,Pennsylvania.
Jrn the names of AJ..nB.Jean Marisa or Lilia ~risa Clr'Rudolhph Marisa.Opened Septemer 1,
4,1948.Balance as of date of death,$23,913~.87
appraised by the Commonwealth,as of the date of death,at $23,9~·87
1/33 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$7,971.29-~..:-.:---:-..:.----$~r7r.~9
AMOUNT OF TAX DUE 47S.28
o If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before .Dec.]9,.19 71 you may deduct a
discount of 5%of the amount of tax due,or
23.91
-_I__~---
.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
tox per annum is also due as of *_
19__in the amount of
$00/'c2,478.2S$
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
APPRAI SED BY:~:L::2:~~~¢:::;¥4,&3r::.~~SESSED BY:-----------.-----
(Agent for the Commonwealth)-'
INSTRUCTIONS TO TAXPAYERS
If you have already paid this tax to an executor,administrator,attorney or oth~;-persor!{ll'r~p;esentative of thl~f!a
decedent for forwarding to the Commonwealth,list below .the date paid,name and address of the~person tc whom
you made payment,their official title and the amount.•
I.
Date Paid Name and Address of Payee -Official Title
.J
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 M.ET ARE THAT:
1-You w~re personally leg911y 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 pandling 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
JI1J1 00 AA J,Q )..fJ/LlAl ~~,o AJL1.,,~/~,,~A4/JXijry 90
1m /1/Jft .I t"o ..flr.o~"10..1.<.I V Jt.::I IX-h.n~
U V .~!Z..,.U ...J{-?~.00
t');;n-+Jlo}Slo J D.AA~'--~.....'f:Ik.l ~A b "':;S.0 (").-i •~00 A -o~}JB..J.....A 0,...e ..A.;t-)JO .r"(')
'./YYl,.J A'•.Q~:b./V\'\.&"~0 0 "l!~.J.t..~tJ
"JlJl d....U).A-\l\-----~f .,~
v
---..
-
,TOTAL $:2,,~t.13
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)ss:
COUNTY Of WASHINGTON
I,LILIA MARISA hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,RUDOLPH MARISA ,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.(
,J
Si gnature of Taxpayer
REPORT OF REGISTER OF WILLS
SWORN AND SUBSCR-fsED BEFORE ME THIS 20th DAY OF
:j1-.DeC~mb ~<19-.2!....,1-.~--/::HELEN RIZAK&J _~_I ~_._,,~Notary Pultlic.Washin~t8n.Wash/nitan Co.Il :-My Cammj'si·n Expir,s ·Utus,ilS,1974
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 $------------0
Dote of Approval:_
Register of Wills
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_;;pdY",<>!;II-~;'Of{iC',11 toile Q~d the Oil ()\i:,t •---.'
f"'\f [~I',.,.j"I ,r\_,,~\.,~___.,_'"__i ~"'.,,~....
vn,jer dl.:oin ".Iew:':.,,'f,~'L't't,1,1':(0+(J:._l~l .Jt I,'\'(kC,f'l'i'nl .•0 uer::,ona!ly poidfuoen.'11 eltfM1'$(!''''
fir ("h r I,,~i fL'",,i ';~,-l,'f If :.Cqrl,/:'O It..}!,P I ,H"I);t.f.!ln ta,(cd,such omOl1l'l1;fH'~I}l:h·d
0,yOd 11'0\(;Uol/f 0 .'",-,•,-,;,"S't'h~~',:~,,',of :I~n:0';)U"1'ii,jl,,,,c.c:,,"uolc.+ion (jf fox .d1J"".-If ...:1',<,.;,."-~p,'lJllure<,;ncd tlj,''1''tl·ret..folloNifll<:est~,.,;c;'.C,,;r;lllend'ed 'h'J~fOli ;;~m,1C the pO''1,rr&rt~b\~:;,I,
'~e,:,:',:hc uttJt>',I,on('C\.'I[n ttl:S nelliee.r',-e Regis1er j{vii/Is ",Ill e)(mrlln~inc deot:::d(t',-r,::d unc Off~i"
ti·c""w"c',i"J('lt~"J1,,1(:i<,pr~,!,~'·lh..:;0;;w,;'tIH:;be reco.11Pth,d cod fOU will receivl;'on emended
a :l "'''~:'1,'l .,u~t ~~.~
V""'1ct'Jol!y w'ld tl'f'"if'bL ',jl ':0'1 tnt>.iccount or properlY d~5.cr;bed aba'/e und con fllrr,ish pre,of
){slich poym(. ,~GV !fed,u·r:
3 TI,("$;':;o P!!rlebt"''1rr··,o.t (J!~.(,clt-imecl,for 'u.;:,purpose':>,i::y (in excc\.JI'1f,odnlinistf:.'lor Of othCi
p<?fsonnl riJ;:f';:"'ntoliv':of the deul1€'nt hodling !oe cdministratlllJ'l (Of the gen('ftd estate of th~
Jec1"d:,t ,:r]t11,~.f'~r :·:,,:fe·re~
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h,<,Y ~.,I ..'hJ;,I_e '''''d),;,in.,l:i,')l\l~~Iwc'true statement.A
.;Q'..i :<I•.'J.Ql~T1 "3 :;..:...ll~'3A-~."',_lor 'l-V ~~;-~'t)f
'l I'"1,..1 fl r l 1 Lb.~),-,~.if A~+~t hc...€i d:<ed.,f,l.n..ther ~:~rti;y.tho~to the
,r ,,'".'(;:I','Ii'"If.;:''':ioil1leJ I:oy Oil}'ether pCfs~,n,fo~lnheritoncl.:'
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.1'(.I;~,:~T:.l·t=R OF WIt..L:J
1'('\(-i_I .Wi I r C.l (\oJ 1"I <i __.._
FILE No.6.31~71~1.24.2..
COUNTY \'iASHING'fON..,.
Fonn Flee:-2
1('DEtAR.TME~~TOF REVENUE.t'!"-"
BtJREA:U)OF COUNTY COLLECTIONS
HARRISBURG.PENNA.171Z7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE DECEMBER 21.1971
;.,
.'~.
Whereas,,RVP.Q~~.~late of ~~.~~:'.
in the County of w.A.$.ll.X~tQJt Commonwealth of Pennsylvania,having died on
the .l9th day of p..~19 71.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,;~~~t~,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"ahd life"estates growing out or sarcresta:fe,'nereby file t~e foIlowing apjmiisement:
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.,
Description of Asset ........,.".
Unit
1t<'~Values
Appraisement
Made for InheritanceTaxPurPOleS.•
$,"l.~T.HELD IN FIRst NAT.IONAL BANK &TRUST COMPANY,10501121 :3 20
~j FREDERICKTOWN OPlmE FREDERICKTOWN,PENNSYLVANIA.In the 11Ples of~.--------------------------------,-------+----H-----+-----j~.r Alma Jean Marlea or Lilla Mariea or Rudolpb Marlea.Opened September
!f A,~948.&Y.,ance as of date of death.23,913.81.'~-.:.:.....:.:....---------------------------------+----fi~-----+--
Total
I
ILt---------.---------------------+----It-----+-
r·,.,,--------------------------------------f-----fJ-------+--I
i:'f r
h":',.---------,----------------------+----H--,--,---f-----1
1:"':....'-.-----------------------------------+-----H--------Jf---If;,
I ,,----------------.....:----------------------f-----fJ-------+---I
I',..---------=-------------------------;:;-------t------it-----t--j
)-\-,-----.,..------~-......:...-~-...,...,..-------------------+_---_H__----_1--_I
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Having been duly swa.rn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this H ••H..••day of · · ·H..19.
Appraiser
....................,, ,,.
(Number and Street)
(Poat Office)
H H "Penna.
-4
·..H.WJ\$}j:r:NG:'].'QN Coimty
RESIDENT INHERITANCE TAX APPRAlSEIw.ENT
Estate of
RUDOLPH MARISA
Deceased.
Late of
~~:r:CK.'r.OWN
Date of D~ath',HH'H~R~H.:t.9.'HH.:t..9.n"HH"""
Appraisemcilt Docket Vol......:~Y,.
Page,,;(~~..=..Z .......H ..No....§?:.?~.:~.~~
Filed in Register's Office,H 19 ..
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,H •..
Wrote abo.ut Appra-isement,
Appeal f"om Appraisement,H •
Entered and charged,H.H ·.H ..i:..-
.•
._--..,.....
..
RCC-43 (5-65)
\
COMMONWEALTH OF PENNSYLVAN IA
DEPARTMENT OF REVENUE
HARRISBURG
J
NOTE:TO BE SUBMITTED IN TRIPLICATE
00.
Pennsylvania Department of Revenue
Bureau of County Collections
26 S.4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961
we herewith submit the following report:'
NAME OF REPORTING First national"Bank &.Trust
FINANCIAL INS TI TUTION _~'riva==s::.ih~in=&:f:t:-t'o~n,=p.;:;:P::-:a.7·~:r:::-=~_Fredericktown'oFrice
ADDRESS Ft'ede1"ickto~n'h Pa~1~333ACCOUNT·-:N~O:-.:::OF::-::JO::-I:::NT=-,-':~:=':::'=-='::':'::'::''=''::;':...!...-':''''::'':~~::'':::''-'------
TRUST OR INVESTMENT DEPOSIT 05 01121 :3 20
NAMES ON ACCOUNT ------~------------
OR INVESTMENT Alma Jean Marlsa or Lilia Marias or RUdolph Mariaa
\,
DECEASED JOINT DEPOSITOR,TRUSTEE OR INVESTOR R_u_d_ol....:p:-h-;--M_ar_l_·S_Q _
ADDRESS F..:,.r_e_de,,;;.,;.r.:.....1.:.....c.:.....k~t...::..own~t~P..:...:a..:..~1::5:.:::J.::.3=_3_·--;:-_
"
DATE OF DEATH September 19,1'971
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR Alma Jean Marisa or Lilia Mariaa
ADDRESS Fredericktown,Pa.15333
RELATIONSHIP TO DECEDENT Da.u,hte~\'lite
DATE DEPOSIT OR INVESTMENT .
WAS ESTABLISHED September 4,1948
BALANCE,INCLUDING INTEREST.'.
DUE,AT DATE OF DEATH $23.913.87----:;------:---------
..
11//}'-!J...i /)11,/,'I-....~·u ..J!Jt...~
Signaturl
TO:14,.;...·.·_2,t_~_·Mari._._..~G_a._o.:-.r_._Alma_,_."_Mari_'._'_6a_'__
Frederioktown,fa.1533.3
(.I,..~~
RCC-13$\1-69~•,""
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF'REVEI<tUE
8UREA~OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
Date:September 30,.1971
County ~JaBhingtan
County File No._
Bureau File No.;;3 -7/-/4Y:L
Under the Inheritance and Estate Tax Law~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....
appraised by the Commonwealth,as of the date of death,at $2.3.9J'1_87
jjJ..%of this amount is taxable at the rate of I>.%
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABL E AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$:--.:7~It.:..:W..:.::.l.:.....2...:....9 _
AMOUNT OF TAX DUE $/Z //
D If you pay the above amount within three (3)months
of the date of dealh of the decedent,or on or
before Dec.19,19 11 you may deduct a
discount of 5%of the amount of tax due,or
D This tax became delinquent,fifteen(lS)months
after the date of death and,in addit!ion to the
tax,statutory interest at the rate of 6%of the
ta~per annum is also due as of *_
19_"_in the amount of
$$-=====~~.:5J:::o:=v'.=,=K:::!C===
",(0.tlu;»€U MaRIH~~,./APPRAISED BY:Y-</"-.<'4--;(..--!--c,ot--f.vL/t:L.t.,6;'SSESSED BY:""_:$-:--_
(Inheritance fC:X ~ppraiser)(Agent for the Commonwealf~"
*Irthe tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:--To insure proper credit to your account
~~/I A'J this Official Notice must accompany/J I"~Yt i V\·'\~\i~\,..~~·ur payment.Mail or bring it to:n ;<1J()/~C
~AGENT FOR THE COMMONWEALTH
.'./C!'/CJ/count HOUOr;
//-/ /WASHUlGT~H"PE~!;lA,lB~fj1
,;f?c ,¥'~/If'#
,
I ,)"If you have already paid this tax to an executor,administrator,attorney or other personal repre'§ie'l1toti'ie <1fJhe'~
decedent for forwarding to the Commonwealth,list below the date paid,nome and address of thl;!_person to whom
you made payment,their official title and the amount.''_'"
Date Paid Name and Address of Payee Official Title Amount Paid
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1.You w~re 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 handl ing the admin istration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee .Description of Obligation Amount Paid
.
-
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF:_
SS:
-----e
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,_ ,for wh ichl
was legally responsible and which I did payout of the property herein taxed.I further certify,lhat 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
Funn ilCC-2 \I.DECEMBER 21,1971-COMMONWEALTH OF PENNSYLVANIA DATE ......,...........................................................................................
DEPARTM~~T OF REVENUE RESIDENT INHERITANCE TAX WASHINGTONCOUNTYBUREAiOil.OF COUNTY COLLECTIONS ...........................................................................................
HARRISBURG,PENNA.17127 APPRAISEMENT FILE No.631~71~12.42............................................
Whereas,RUDOLPH MARISA late of FREDERICKTOWN..................................................................-;-..................................................................................................................................................................................................
in the County of .................................WA$HJNG..':r.Q.~L ..................................................................Commonwealth of Pennsylvania,having died on
the .........................................19t.b.........................................day of .............$P..~.................................19....7.+..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,FRANCES LEO 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 foilowing appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent aftertheexpirationofanyestateforlifeorforyears,the Commonwealth hereby expressly reserves the right to appraise and assess transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest.
Unit AppraisementDescriptionofAnatValuesMadeforInheritance
Tax Purposes
JT.HELD IN FIRST NATIONAL BANK &TRUST COMPANY,#0501121 3 20 $7.971 29
FREDERICKTOWN OFFICE FREDERICKTOWN,PENNSYLVANIA.In the names of
Alma Jean Marisa or Lilia Marisa or Rudolph Marisa.Opened September
l,1948.Ba1ailce as of date of death.23,913.87 I
I
Total 7,971 29
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this .........?!.~~............................day of ...........P.E.c.~~anc·e·s ..·te6....·..·........·..·..··......·....··.........·....19.n.
..........................................................................,.................................................................................
244 "Washington Trust Bldg.Appraiser
.........................................................................................................................................................
Washington,~umbcr and Stroet)a.Penna..............................................................................................................................,
(Post Office)
WASHINGmI·.....········County
...
.....-..
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~~..
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RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
R~~~
Deceased.
Late of
..FREDERICKTOW .
Date of Deat/i,~PTEMBER.~9.,lm ..
Appraisemel!t Docket Vol.,'.
Page,No !>.)~'n~~?4~..
Filed in Register's 0ffice,l
Amount of tax due,$ :.
DEPARTMENT OF REVENUE
Received,
Examined and,Approve(i,;:.
Wrote abo.ut Appra.isement,
Appeal f"om Appraisement,.
Entered and ·charged,.
I ,
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.'
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't..:::;'_>;=_,~"::""01 ....
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RCC-43 (5-65)
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S.4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING First National'Bank &Trust 'Co.
FINANCIAL INSTITUTION \vashington ,Paa ..
Freder-1cktown "O.f£1ee
ADDRESS Fredericktown.Fa.15333
ACCOUNT NO.OF JOINT,....
TRUST OR~INVESTMENT DEPOSIT_O....:5~O __11__2__1_):::..-2....::;:1~_
NAMES ON ACCOUNT '..
OR INVESTMENT Lilia Marias.or RUdolph,Sr.or Alma Mariasc
DECEASED JOINT DEPOSITOR,
TRUSTEE OR INVESTOR Rudolph,])'1ar1sB.,Sr.
ADDRESS Fredericktown.Pa.15333
DATE OF DEATH September 19,1971
SURVIVING DEPOSITOR,."/
BENEFICIARY OR INVESTOR Lilia 1>1ar1sa Or'Alma lJIariaa
ADDRESS Fredericktown,Pa.1;333
RELATIONSHIP TO DECEDENT 'Wif'a Daughte~'
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED ,.,.,Septembe!'20,),949
BALANCE,INCLUDING INTEREST .."
DUE,AT DATE OF DEATH $__....:.:2~O,L;,4;:;,;;6:.::::5:.:.·..:;z;,49.L.·_
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Assistant Cash1~r
TITLE
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OFFtICIAL NQ,TICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBjeCT TO ADMINISTRATION
TO:__L...;;i;;.;;;l;;;;:i;.;,;ca_r~'lar;.;.;;..:.i:....s..:;;a_o..:;;r~A..:;;lma:....;.;,;c_}l_ra..:;;r..:;;i:....s.:..a__
Fredericktown,Pa.15333
Date:September '30,1971
Co t ,iASHmGT Nuny.
County File No .......lo~~~_--2:!,..;::;._
Bureau File No._
We have received·notice tKIDpasOOiexllJt~Qf.ah~Irl..l@.1bx.qf''':YV¥YVY'lyyyyv'''''\·VYXXYT{"XYY,xxxyxxxxxxxxx
on Septenber J 9..19~,you came into ownership of certain property 1rlJUDm.fCQ~!X:9:!{.~~~{r~~Q1.,.~
xJ~~omrbcmro:e:dx:L~$:x:b~droxk Transfer from Rudolph Harisa Sr.deceased (FrcdericktOlm)
...·t.f)."'Rec-13~·Uc69.),.~
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
r'~IN't-IE~ITANCE TAX DIVISION
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on which tax is hereby assessed consists of:Jt.Held jn the Fjrst National
Bank &Trust Comnan.v Frewicf!>Wi Uffice,Fredericktm'1TI,Pennsylvania.In the nmaes oforutiO:Idol'J:sa .Lilia Harisa 01'Alma Harisa.Opened September 20,1949.BalanceQs as of date of death
appraised by the Commonwealth,as of the date of death,at $$20,465.h9
1/3 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMEMI
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$6,821..83_---:.._~~---$--------
AMOUNT OF TAX DUE
o If you pay the above amount within three (3)months
of the date of death of the decedentI or on or
before Dec.19,W1 you may deduct a
discount of 5%of the amount of tax due,or
o This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest at the rate of 6%of the
tax per annum is also due as of * _
19__in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
TOTAL AMOUNT DUE $$=============
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insur~proper credit to your account
jj'/i.J 1J It t I 0 this Official Notic,e must.acc,ompany
,g 10'1.3 /T\~1\iII\~payment.Ma,l or bnng ,tta:
W 9/}J.~\l.to~'"rOR THE,COMM~NW.EALtH;;/J~J i / /CGOOr HOUSE.,•7iI WAS,",lNGTON,PE~NA.,.'15301J)f.C/IJIUSI
If you have already paid this tax to.an executor,administrator,attorney or other personal represenJatiye,,9£t.1Ke"·~
decedent for forwarding to the",CiJrrrm~nwealth,list below the date paid,name and address of the person to whom
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.Ifany
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 p~oper.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 personal.ly 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:_
5S:
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for wh ich 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:_
I ,
Register o(Wills
.......
i';;..::i COMMONWEALTH OF PENNSYLVANIA
DEPART<MENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
J
February 4,1972
\
Mrs.Frances Leo
Chief Inheritance Tax Appraiser
Room 244 Washington Trust Building
S.E.Cor.E.Beau and Main street
Washington,Pennsylvania 15301
Re:Estate of Rodolfo Marisa
File No.Nil
County of Washington
Dear Mrs.Leo:
Enclosed is a copy of a Protest filed in the sub-
ject decedent's estate.
On February 4,1972,Joseph F.Shamay,Assistant
Director for Taxation of this Bureau,advised Miss Alma Jean
Marisa that the Protest has been Denied.
Please mark your records accordingly.
Very truly yours,
«~~~
Robert L.Schrift,Acting Chief
Inheritance Tax Division
RLS/cag
Enclosure
/FOR:Peter J.McHale,Director
Bureau of County Collections
CC:Russell Marino,Register of Wills
==-
I .-'-
February 4,1972
Miss Alma Jean MarIas
Box 35
Frederlcktownt PennsylYanla 15333
ReI Estate of Rodolfo Marlsa
File No.Nil
County of Washington
The Inheritance Tax Protest Board of the
Pennsylvania Department of Revenue met On the 28th
day of January,1972,and considered the Protest
filed in the above decedent's estate.The decIsion
of the Board follows;
The Protest filed on November 10,1971,is
hereby Denied.Bank Account No.5-01121-320 was
correetly appraised as one-third (1/3)taxable.
Joseph F.Shamay,
Asst.Director for Taxat10n
For:Peter J.McHale,DIrector
Bureau of County.Collections
JFS:JTW/ms
c.c.Mrs.Frances Leo
-Chief Appraiser
c.c.Russell Marino
Register 'of Wills
,..-;-_..-....~-
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Box 35
FredericktownA Pa.15333November6,1)171
Joseph FoShamay,Chief
commom'leal th of Pennsyl~ania
Department of Revenue.•
Bureau of county Collection
JITnheritance Tax Division
Finance Building
Harrisburg~Pennsylvania
Dear Sir:
After the death of my father,I received a statement from the
.office of Russel r-1arino,Court House,Washington,Pa.,requesting.
payment of six percent "inheritance"tax on one-third of a suvings
account in the Fredericktown branch of the First National Bank of
Washington.This is a tax on one-third of my savings account which
is in my name and also the name of my father and mother.
The account is my own,in my social security number.Each
year the bank sends mea W-2 form of the interest earned,which I
must report to the Internal Revenue Service an on which I must pay
income tax.The deposi ts have been made from my "Tage and salary
checks since I began to work in 1949.My father had been retired.
from the coal mines since 1954 wi th UMltJA and social securi ty checlcs
for income;so the deposits could not,feasibly,have been from his
income.Therefore,I am not inheri t;\mg anything there.
I had my mother's and father's name on.the account so that
they could withdraw from it,if necessary,which I was living out
of town or traveling.
Under these circumstance,I feel that I must appeal for
exemption from the tax on my own account.Will you please advise
what proc~dure is necessary.I.would appreciate hearing from you
by return mail as Mr •.~1arino's office has given me a deadline date
of December 10.
Your consideration will be appreciated.
Yours very truly,,
....·>'/~V7A ~~;i?.i~i/JU/2/~v
1,..(..~.L..~IrL,../",,:"/..~'.-'/'''',..
/(Mi s s)ACOma Jean Mari sa
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COMMONWEALTH
APRIL 4'1 1972OFPENNSYLVANIADATE.................................................................................................
...I DBPARTMEl\~T OF REVENUE ..RESIDENT INHERITANCE TAX WASHINGTON
BUREAU OF COUNTY COLLECTIONS COUNTY ...........................................................................................
APPRAISEMENT FILE NO ~3 72 337HARRISBURG.PENNA.17127 .···z....··~:..··77::::7:l··'Zr}2····............
Whereas,...............................RUDQLPH....MAR.ISA....SR.•.......................................................late of .......................f.B$.P.~.lC.KTQWN ..........................................
in the County of ...................~A-.~~~~!.g.'J.'Q.N ................................................................................Commonwealth of Pennsylvania,having died on
.-;;19th·f s t rob 71 .d fthe................................"".~.~...................................day 0 .....e.D..e .er..........................................19............,seIze and possessed 0 an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,FRANCES LEO 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 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 AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurposes
JT.HELD IN THE FIRST NATIONAL BANK &TRUST COMPANY FREDER([CKTOWN $6,821.B3
OFFICE,FREDERICKTOWN,PENNSYLVANIA~In the names of Lilia Marisa or
Alma.Marisa or Rudolnh Marisa.Opened September 20.1949.Balance as
of date of death $20,465.49.I
i
I
form~V~fhb~::t~:'W<>rn~c;~~~~'~:;o~g~~e7::;~:F~c~
....2c7'}'....Qt~......~~i¥fJ;.............,:':.........
01:~'{4rz"l··.............................,Penna.
WASHINGTON..................... .County
RESIDENT .INHERITANCE .TAX APPRAISEMENT·
Estate of
RUDOLPH MARISA SR.
Deceased.
Late of
FREDERICKTOWN
Date of Death,~~~~.~9,1971
Appraiselllcl!t Docket Vol.,~:i.i:::::::.::
Page,~-!..-?::.=..Z No *'-'f~-33?-t·3·:'7i~/;i)/.2
;~;~~"£n";e;~~~~~~"'~ffi;~,~g.~:~~.~.7.?.
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,:..
Wrote abo.ut Appra.isement,.
Appeal j,.om Appraisement,..
Entered and charged,.
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RCC·4 (8-68)COMMONWEALTH OF PENNSYLVANIA
•DEPARTMENT OF REVENUE
No·8 11941 OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX
TlmEE HUNDRED ONE and 26/100--.....--....---...-________........__..._______......_dollars
RECEIVtUIA MARISA representing Pennsylvania Inheritance orALMA~lARISA ....PAYlNO ON IND.LIAB.Estate Tax due from the following estate:,
From:
Address FR~DERICKTOlffl,PENNSYLVANIA l!33~%Tax on $$
6%Tax on $5,285.16 $317.11
File No.63-71-1242 Date of Death 9-19-71 15%Taxon $$
December 20,19"11
l--Date of Payment %Tax on $$
RUDOLPH J1ARISA Estate Tax,Act of
Name of Decedent May 7,1927 $
l1AS1UNGTON 317.11CountyTOTALTAXCREDIT$,Less five percentum of tax if
Remarks:paid within three months after 15.85
J}~O date of death $
Plus interest at the rate of
I.__%from
to $
Urn ~[p [L~@illurn TOTAL AMOUNT PAID 301 ..26
SEA L $
NOTE:This Triplicate keceipt ta be retained lor audit purposes./d.diU ~a'1.vu-:oReceivedby
NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of the life /)(~ignature)-//"'.LJ'tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall -f ...".;'...../--~."
nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of the t1 (.-'/r ,.".·ZL.,..:-"-'7 if -t::.{;/.(J
life tenant or tenant for years whenever it appears that such additional tax may be legally due and '"(Titfe)collectible for any reason whatsoever.
"
--~-----_.---_._'-_.------- --~.~- -_.~_.------*--------"~,-~-,~._-_.~-~~--.>----_.-_.•----",-
February ~,1972
Mrs.Franoes Leo
Chief Inheritance Tax Appraiser
Room 244 Washington Trust .Building
S.E.Cor"E.Beau and Main Street
Washington,pennsylvania 15301
Dear Mrs.Leot
...or''"'
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Very truly yours,
Robart L.SChr1ft,Acting Chief
Inheritance Tax Division
FOR:Peter J.McHale,Director
Bureau of County Collections
RLS/eag
Enclosure~,Rusee11Marlno,Register of Willa
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