HomeMy WebLinkAboutOC1971-1248 - ESTATE OF CUGALr ..~....
~3-7/-/e:?t/B
i\ffi~autt QDf iExrrutnr (@r i\~mini!itratnr
~tute of JeuuDylttuutu.t DS:
Cltouuty of lIuDQtugtou \
P 11 b f h d . d h'Notary.Public . d f 'dersonay e ore me,t .e un erslgne aut onty,a ID an or Sal
County and State,appeared M;i,lg.r.g.~l...f.M.ln 'J.'.r..~.!l~who,being duly
sworn according to law,deposes and says that she is the executor »x~xtm of the estate of
...Dais¥Cugal.a/.k/j;L..D.a.is.¥.c.l.lg.a.ly.deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of.P..?i\.;i,...§.Y.....c..1l.g.?i\J.....?i\.I1s.!.~.....Qs.;i,.~y
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 A:K~~....t;U
....Sworn and subscnbed before me thIS....!................l~."/1;2 -I ;j
day of /f:!;!Y.}!;,.<:L :..19 n ;1.1..d ..&1.u,!...~~~~.
............r.?::.f..L··~·;·~etc··..f'"('1-r..
.....•.MURPHY,Notary PUblic A DI ONAL INSTRUCTIONS
1J"1 Axll i~~p£~t~1iJustYb~~d within thre;months after appointment of personal representative.
2.A s~pp1eM8B.1l\~~ust be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
lfuututnrg nub J\pprnistmtut of the goods and chattels,rights and credits which
were of v..§..t.§y.G.gg.~.!~~.!.~P..~J.§.Y.:.~.~~l of N.Qx;'.t.h C-b.?i\.:r.1Sl.t'.9..;l.,.
Washington County,Pa.,taken and made in conformity with the above affidavit.
/
Cugaly
DOLLARS
REAL ESTATE:
CENTS
ALL the right,title and interest,being an undivided
two-thirds (2/3)interest in and to All that certain
piece or parcel of land situate in the Borough of
North Charleroi,Washington County,Pennsylvania,being
more fully described as Lots Nos.5 and 6 in Block No.
14 as shown on the Lockview Plan of Lots,Full Value:
$5,500.00 $3,667 00
PERro NAL PROPERTY:
NONE
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RCC-43 (5-65)
COMMONWEALTH OF PENNSYLVANIADEP~TMENT OF REVENUE
·HARR1SBURG·"····_·-··!'.•.
U021'.
NOTE:TO BE SUBMITlEDIN TRIPLICATE
L3-71-12tfS
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
FINANCIAL INSTITUTION~tt.A!X<n,Al,S.AlK AJl)faUSi O~
OIlAUBIOI ounCE
ADDRESSe~,'.o..uoaa
ACCOUNT NO.OF JOINT,.......
TRUST OR INVESTMENT DEPOSIT BJOHS-.;;,....;..;;,....;.----:'---------NAMES ON ACCOUNT
OR INVESTMENT 1-CIQAI,oa aust Ct10At.
DECEASED JOINT DEPOSITOR,DA'fd.'r O'O'O.A:&.....TRUSTEE OR INVESTOR ,..--.--_
ADDRESS'.C.-4C\A'f'tmlO ....cu.lerof.,Pl..
DATE OF DEATH ::=~~'"·_u~.n.:..;':-.·_
SURVIVING DEPOSITOR,BENEFICIARY OR INVESTOR _4 ',·_CU_O_Ali.:....·'._
ADDRESS ,•.O~A~9 lo.rth C1larlotoi,,,"0
RELATIONSHIP TO DECEDENT BROi'lUIlDATEDEPOSITORINVESTMEN'-T-'----.....-.,...----,-----------
WAS ESTABLISHED 109068--------.,...-------------BALANCE,INCLUDING INT.EREST.e ..DUE,AT DATE OF DEATH $iIoi'....:I1;;-.OOO_·_0_00_._
TITLE ....,
".
North Charleroi,Pa.15022
Date:__0_ct_o-,b_e_r_2_8...::,_1.:..9'7:.-1 _
County __I'JA_SH_I_N_G_TO_N _
County File No._
TO:__J_O_BN_C_U_GAL ----
624 Conrad Ave.
.~
'.
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
•'R'CC-'~4 (1-6\))...."..COMMONWEkLTH OF PENNSY LVANIA
-DEPARTMENT OF REVENUE
BoUREAU OF COUNTY COLLECTIONS
INHE\1ITANCE TAX DIVISION
Bureau File No.~.3-v-/~/9
We have retei~ed notice
-on October ll,.19_-7_J.,f-vy:o'7ul-;:c;;a:m:e;i~n;t:':-~::o:w:n:e:;rs;hhii:p-~0~f~c~e~rt~a~in~~p'r~0;pe~r~ty0'~~~~·~~~~~~~~~~-
l!lXIlOdiClXi¥nm~~m~.•oo.ti:letloo.DC Transfer from Daisy Gugal,deceased (N.Charleroi)
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 IN 'THE MELLON NATIONAL BANK AND
TRUST COMPANY CHARLEROI OFFICE,CHARLEROI,PENNSYLVANIA ..E30995.In the narres of John
CUgal or Daisy Cugal•.Balance as of date'of death 15,000.00.
appraised by the Commonwealth,as of the date of death,at $15,000.00
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
AMOUNT OF TAX DU E
$_....:7~,~5~00.::..:.:.:.:00~·_
1,125.00
$_-.L.ZL..:::::.S-_O_O::......;;b.....;O~_
14 J/cJ'00
o If you pay the above amount within three (3)months
of the~d.of ~eath"o(the decedent,or on or
before:~~19 71 you may deduct a
discou of 5%fJthe 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 asof *'""'"
19__in the amount of
-----------
---------"-
9;;t ?,So
$==================1,125.00$
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
APPRAISED BY:-L.~~:::tl::J,"~~-P~~ASSESSED BY:_R_US_S_El_L_M_A._R_1N_O_.'_
(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
1(LWU lf I\M~
I
AGENT F'OR THE COMMONWEAL hi
COURT HOUSE
WASHI.NGTON,PENNA.15301
I
tf youiiave already paid this tax to an executo!,admioistrator,attorney or other personal representativ.e of l1e',\'~
deced~nt for·.forwarding to the Commonwealth,list below the date paid,name and address of .the person<.to who,m-
you made payment,their official title and the amount.'.~,,
'"
Date Paid Name and Address of.P.Q1..ee :Amount Paid
SS:
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it isrecomm(;lnded that you i.temize 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..I ..'."
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts,a~d
2-You actually paid these debts ou,fof fhe 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 ha.ndling the administration ofthe general estate of the,
decedent or any other transferee.•...
SCHEDULE OF DEBTS
Date Paid Name of Payee ·Description of Obligation Amount Paid
//-¥-7f Vc:!wlV ,t;o,Ul,('/lL //oA'lf "/:'-UP)r kin!C~dE~ES ;:000·60
/0 -/..<:~7///;~A-vtJ t/IZ (,)CAlF 10'1/~(')r,",/d.r..s:00
/C;r/C-7(;:;"..I-i",J!)k'x }/J.()C6//0,;.,,?'L#/.sE £rlJ'c,rr ~S:.t')0
·
'"\,
."
·
TOTAL $;;...3 /000
(attach separtlte sheet if requ I red)
COMMONWEALTH OF PENNSYLVAN.A)
COUN
I,/.hereby ce tify that th~oregoing is a just"and true statement of
fune¢Ji expenses and er debts of the decedent,'d--,for wh ich I
was%gally responsib e and which I did payout of the prop rty hereitl axed.I further c~rtify,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 AN);)SUBSCRIBED BEFORE ME THIS .;;J../#'DAY OF
.KtJ.u.i bt~192,L.\C.'.'~1j'O\.
./Y;J ~aif\~'\~\91~~•\.\<;,O~i{eS reb.'QU\l\~
~6LSi9/1Oture ~xpayer
WI~CQ{\\{\\'?a.'Na ORT OF REGISTER OF WILLS
t,ta{\e{QI,
I,the undersigned,duly elected Register of Wills in and for the above county~o respectfully report that I
have allowed deductions listed above in the total amount of $---l ')\0 ....."
Date of Approval:PEC 30 1971 RUSSELL MARINO'D~J ~'"
.---WRegister of Wi lis
WASHINGTON County "
h
"
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
DAISY CUGAL
Deceased.
Late of
N."CHARLEROI,.
Date of Death,...OC.TOBER..·ll,·1·971 ······..····
Appraisement Docket-Vol.,:.
1\T'63-71-1248Page,;H O•...............................
Filed in Register's Ofjice,J
Amount of tax due,:$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra.isement,
Appeal ft'am Appraisement,.
Entered and charged,.
o
h
I
'.""
.ii
,
NTyWASHINGTONcou ,..
FILE NO•.~?:.7~.~~.?.4.?..
:t"onn !1CC-2
::".
DEPARTMEl\~TOF REVENUE
~
OOREAU OF COUNTY COLLECTIONS
.'"HARRISBURG,PENNA.17127
COMMONWEALTH OF PENNSYLVAI'.JIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE
DECEMBER --29,1971
........................,.,,~-..
Whereas..p.~.~.~X ~yg~late of ~.~g~~~~9.~.
in the County of ~~~.~.~.~g:~g~Commonwealth of Pennsylvania.having died on
the ~:t-.h day of Q9..t.9..Q~.;r.......................................19 .7~seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore.I•.....................................r.~~9..!?~~.~an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purpoaes
JT.HELD IN THE MEr.1ON NATIONAL BANK AND TRUST COMPANY CHARIEROI OFFICE,$7,500 00
CHARLEROI,PENNSYLVANIA.#E30995.In the names of John Cugal or Daisy
CUgala Balance as of date of death Si1S 000 00
"TOTAL 7,500 00
."
.
.
Having been duly swo.rn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this 29.th..................day of .D.ec.ember.......................................................................19.7L.
..................F.:r.~9.t:lf3.b~Q.......
244 Washington Trust Bldg.Appraiser
(!!lumber and Street)
................Washing.ton,Pa ..
(Post Office)
..,Penna.
·00 T
.0 a T
L0 J 0 .C S
1 5.5 0
2 5 0 .00
28::>.0 G
100.00
336
25.0 a
12.75
16.00
3.00
L710.61T
.00 I.--
.00 T
.00 T
L 7 1 0.6:-
L 9 5 6 .~:9.
OFFICE OF THE REGISTER OF WILLS
Form No.RCC·62 (2·64)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 18,1981,)
EFFECTIVE JIANUARY 1,1982.(FILE IN DUPUCATE WITH COpy OF WILL ATTACHED)
!£J 3-7/-/~~g
County of .W.q$hi,J:)g:t;9:p.~'t'..12.L.:l Faye te Avenue
..M~1-9-.:t;'E?9-.)~p.I1.';['.:r::Ei!P~'of .l?~.:U·~..V~;r:l)9n,.•?Ep.:>·r.~~.
(Name)(Address)
being duly ._.....!=!~2~.~...__...._.._...according to law,deposes and ,says that he is the..E.xe.cu.trix ........
."(Exec.,Adm.•Legatee,Etc.)
of the estate of__p._gj=.:?.Y_c..ggg,l..-~M-__p..9_.~.:?.Y_..__whose la~t residence was __6_2.4 C.o.or.caQ.._1\y_enUe.____.Cugaly (No.)(Street)
._N_Q;b.t.h c..h.<a.;b1..E?-J;Qi __..deceased,and that the whole of the estate of said decedent,who died _Q_Qt.Q.g_~ll.,l97 I.(City,Borough or Township)(Date)
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANGES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
Real Estate Estimated
Value
ALL the riqht title and interest.beinq an undivided two-
third~(2/3)interest in and to All that certain niece or narce:l
of land situate in the Borouqh of North Charleroi.Washinqton
I ~
('()l1nt:v .....'lVrm iri beina more fullv d~scribed as Lots Nos.
Sand 6 in 'Rll'"\.....'k-No 14 as shown on the Lockview Plan of Lots.
Full Value·SS.SOO 00 $3.667.00
C1 ~(I)~7,0 .
~I
0)(~)!?
Personal Property
NONF.
NOTE:You may expedite the processing of this return by filing with it,and as a part of the return,
letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the
decedent as of the date of death.Such letters must be signed by a responsible officer of the financial
institution or.mortgage holder and indicate clearly amounts of principal and interest in the decedent's
account at the date of death and the type of account,account number and the exact name or names in
~which the account is registered.
,,Estima~dJointlyHeldProperty,Value
NONE -..-8-<~<
.
-
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
NONF.
BENEFICIARIES
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST OF
(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY
an interest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE
forth this fact.)DECEDENT
ildred Ann Trenk
:~t1AF.p..yette A1!enue 1 t;()1 ?Sister Yes Sui Juris
-
'"
..
RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED
NOT~'~-US'f''firstfive items in the spaces so provided,observe notations thereon,and instructions
Funeral expenses paidYoneyFuneralHome
DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN~--_----=:~~~....c:::~::=..._---.-----,-----=..:..::.::..=--=-=-=-::........:==------,-------,=--=--=..::..c..:::'-----tRiKEGISTERONLY
$1 ooooe $
Family exemption (will not be allowed unless
decedent died residingwith a spouse or children.)
Reaister of Wills
Murphv and France
Administration Expenses *
Counsel fees *
15 50
250 00
Fiduciary commission *
OTHER DEBTS AND,CLAIMS
(*)See Note below
Grandview Cemetery
Priest
Burial
Burial Expense
285
100
001
I
001
Columbia Gas Company Last Bill
,West Penn Power Last Bill 3 36
Vernon Realty Company Appraiser's Fee 25 00
Valley Independent Advertising Letters 12 75
Washington County Reports Advertising Letters 16 00
Russell Marino,Register Filing Inventory 3 00
Total 1 71 n
..1?~~.~~..Y~.l:~C?~!..?E!!~~~."~?p~?.
(City or Town and State)
.J.~J..~..J:'.qy.e:t;t~.A~enue .
(Street Number)
Jc /I
{-'!'~..',,."rJJt,£ld-:~I:.&~...~.('~~r-Administrator)
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
01'less than the estimated amount claimed and allowed.
Subscribed and sworn to before me this .
....t'J9.,~..'-~~Y of..,!JJ1i':(,,19,n
....."."~..Cd<""'''."'l""N 'C"m ;p~".'''N hI:'...,'L.L "',J.ary rU IeiC~aderoi.W'ington unty.Penna.
My \;qlDmiSSIi'"j Expi.res MarrA 28,1976.
Having heen duly sworn according to law,I do hereby certify that the above appraisement is made in conformity with law on this
......................~~~day of ~~,19?~
...........~(~.
Appraiser
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 ~GIST.R OF W}LLS '
I,the undersigned duly elected Register of Wills in and for......-I'..County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amounts c aimed by depone ,exc t as to those ems where a greater or lesser amount
is set forth in the last column to the right in sai?schedule above,which greater 0 I ser mounxe rese S the,sum allowed as a deducti~.
Dated:.~.~~"..~.~.~~~~.~~~.L.~.~~.~I.~~.........."......."....~.l.("~.~.1,,~~•
Register of Wills
I,
!I,
..
Form No.RCC·62 (2·64)
Will ::I .'
Administration lNo ,.Year .
IN THE .
MATTE~OF THE APPRAISEMENT ./
,
!
r
OF THE
ESTATE OF
/I
~~~A¥.~V~A~.~~..I.~.~~~~¥.~UGALY
Peceased
".
Late of NQ~th .Charl.ero.i ...
County of ..Wasbingt.oo .
Commonwealth of Pennsylvania
REPORT AND APPJrAISAE
::£~.~--'
..:>rn~...,...,.r ......~.(I)C?2==-:-(I'c..-'
..~-:(j')!~r1 ,.-r:.-"7 -~.......~~,,t I IMURPHY~ANri":':FRANCE _~
Attorney~'~t Law ~
308 F~i16~fie1d=Avenue
Char1e¥o:f,:::::,pennS:¥1vania
.;~~~15022
•co
RCC-81 (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
MILDRED ANN TRENK
(Executor or Administrator)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
J
In Re:Estate of __D_AI_S_Y_CU_G_AL_-:a/_k-'..../_a_D_>A_I_SY_C_U_G_AL_y _
Dear MRS.THENK:
WASHINGTON County -Fi Ie No.__63_-_7_1_-1_2_4_8 _
original
You are hereby notif ied that the-;:;-T'"",=r-:::1:'"::--T~F"M'tirr;YW"f"'li"T""'.r--------
appraisement in the estate of DAISY CUGAL aka DAISY CUGALY
has been filed in the office of the Re.9ister of Wills of .WASHINGTON
County on >August 30,,19A,Said appraisement reflects the following
valuations:
Real Estate 3--=-,_6_67--=-e_O_O _
Personal Property _
Transfers _
Jointly Owned --;-~------
Total --""35""',)=6.::..67-'-...'"-.;00::...::....._
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 this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate rax Act a11961,72 P.5.2485.1001,P.L.373.J:J
Date AUGUST 30,1974 Signed ......c:!ld{~rf0/tf.&/
Titl e C_H_IE_F_AP_P_RA_I_SER__11 _
DA'llE OF DEATH:OCTOBER 11,197Jl.
Note:This is not a bi II.
1[,.••
RCE:-3~(5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of CUGAL DAISY a/k/a DAISY CUGALY
(Last Name)(First Name)(Initial)
DATE OF DEATH 10-11-71 FILE NO.63-71-124S
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 item in the last column to the right in Schedules "A","B","C",and "E".
INHERITANCE TAX APPRAISER
FRANCES LEO,CHIEF APPRAISER 11AUGUST30,1974Dated:____----''---'0-----=-----'-_
•l M-{4J-4a.Vo
TER OF WILLS
REPORT OF THE REGISTER OF WILLS ~~.
I,the undersigned duly elected Register of Wills in and for Washington County,pennSYIVan~a,fo respect·
fully report that I have allowed deductions in the amountS claimed by depo s to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F"which greater Jesser amount represents the sum
allowed as a deduction.
SEP 31974 ~USSELL MARINODated:_
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
VALUE AS REPORTED
$------+--
VALUE AS APPRAISED
$3,667.100
I
3 667.00
1,710.,L61
1,956.139
$
Valuation of life estates or -t
FOR USE OF REGISTER ONLY
Tax on $---------f--2%
Tax on $---------f--6%
Tax on $---------f--5%
Tax on $---------f--~
Taxon $~
Exemptions *
Total Estate -4-__
TOTAL TAX
COMPUTA'TION OF TAX
:--F~_E (*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary ofRevenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death :::::::::::::t===
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from
to -~-----jC $---AMOUNT OF ESTATE TAX ASSESSED $
Estate tax paid $I
BALANCE DUE $--IL-
Add interest at rate of 6%from
to $-~t=TOTAL TAX BALANCE $-----~.PAID $.....J
FOR USE OF REGISTER ONLY ADJUS1'MENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
~;honldhe noted helow,w;th .ho"explanaHUll.
Will !...No.Administration
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
DAISY CUGAL a/k/a DAISY CUGALY
Deceased
<-
Late of .N.CHARLEROI
,..,..,..,
County of ..WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
..
COUNTY WASHINGTON
FILE NO._..:.63"'--.....7=1:--=12=4:>08<----_
RCC-2 (2-64)
11 ••1<1.
DEPARTMENT OF REVENUE
BlJRE:AU OF COUNTY COLLECTIONS
HARRISBURG,PENNA,17121
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE AUGUST 30,1974
Whereas,PAlSY CUGAL aka DAISY CUGALY late of N.CHARLEROI
in the County of WASHINGTON Commonwealth of Pennsylvania,having died on
the 11th day of OCTOBER 1971 ,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.FRANCES .LEO ,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for yeats,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit Appraisement
Dncrlptlon of Anet Values Made for Inheritance
Tax Purposes
REALTY:$
SEE COpy OF APPRAISEMENT 3,667.00
,
,
I
..
..
I
Havi~g been duly sworn accordi~law,I do hereby certify that the a ove appraisemen 's made in con-
formity WIth law on this \3 <f?-;;;t;;lj..day of 19~.
WASHINGTON
County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
DAISY CUGAL aka DAISY CUGALY
Deceased.
Late of
N.CHARLEROl
Date of Dealh,OCTOBER 11 1971
Appraisement Docket Vol.,..,'i?
v
I ,
Page,J31-,9 No.63-71-1248
Filed in Registers Office,August 30,19 74
Am.ount of tax dlle,$_
DEPARTMENT OF REVENUE.
Re~eived,
Examined and Approved,___
Wrote abo.ut Appraisement,
Appeal j"om Appraisement,...;..._
En.tered and charged,~
9'JuJ-~~~(h.J/~J'
TENTATIVE STATEMENT /r-'
PENNSYLVANIA TRANSFER INHERITANCE TAX
Dal£-..·~·...!f·,..J..'1.lY_
T MILDRED ANN TRENK-1213 Fayette Ave.,Belle Vernon,Pa.
0 ..
MURPHY &FRANCE ATTORNEYS 308 FALLO~IFIELD AVE.,CHARLEROI,PA.15022..................................................................................................................................................................................................................................................................................
ESTATE DAISY CUGAL aka DAISY CUGALY DATE OF OCTOBER 11,1971OFDEATH ..
Real Estate
Date.C?unty ....Y Y -e-<.3 t/-tl S!ate 61-71-1248ApprmsedFl1e./.File ;;.
3,667.00
Personal Property
Joint Accounts
3,667.00........................................................................................................................................................................................',
Less Exemptions
Less .l?ebts.and 1,710fl61AdmInIstratIonExpenses .
TAXABLE AMOUNT .................~.~.??.~~?..~.
293.46TAX·on @ %...................................................................................................................................................,
TAX on J:J..9..?2.~.;..9.@ t:~%.
Amount Previously Paid ••••••••••••••••••••••••••••••••••••~•••••••••••••••••0•••••
TAX BALANCE 293.46............................................................
interest from 4.ULY ll,19.7.2 to ~.~.~9.~~~~~?~.?..?.~..
6 '..................%on .39.62.-,
BALANCE DUE COMMONWEALTH.""".X~?~~.?.".
DISCOUNT (5%)IF PAID WITHIN THREE MONTHS
FROMI,TE OF ,.ATH.
~J-S-S.O 'if ~-+\\)33<60"
PAYABLE 0'/t.y '7 <L /7A~J ,..,..fr"~."
REGISTER OF WILL yr~
WASHINGTON COUNTY ~JL-+
COURT HOUSE 7 ----
WASHINGTON,PENNSYLVANIA
,'
';t
RCC·4 (8·68)COMMONWEALTH OF PENNSYLVANIA
•DEPARTMENT OF REVENUE
NO·8 11969 OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX
EIGHTY HUNDRED EIGHTY-TWO and 08/100 .~.-~~~~~-~--~-~--..~--~-.dollarsRECEIVED
JOHN CUGAL Paying On Ind.Liab.representing Pennsylvania Inheritance or..'Estate Tax due from the following estate:From:
624 CONRAD AVENUE 2%Tax on $$Address
N.CHARLEROI.PENNSYLVANIA 1502:$6%Tax on $
63-71-1248 lO-U....71 6.190.00 928.50FileNo.Date of Death 15%Taxon $$
DUSXXmmUII 12...21..71
Date of Payment %Tax on $$-
DAISY CUGAL Estate Tax,Act of
Name of Decedent May 7,1927 $
WASHINGTON 928 ..50CountyTOTALTAXCREDIT$
)Less five percentum of tax if \'
Rema~R paid within three months after 46.42
date of death $
.,.71 -,tJ Plus interest at the rate of
;"__%from
to $
TI·OO ~[p [L~@mTIrn 862,.08
SEA L TOTAL AMOUNT PAID $./'._-....-...'",\i'(NOTE:This Triplicate Receipt to be retained lor audit purposes.' I ~,~..I I.
""-,........,,,!I I",.-.R . d b -'J'.!.~.J2.-4./y__!,,--,F vOecelvey , ''
NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of the lifi!"',•-!.-(Signature)~
tenant or tenant lor years,as evidenced by this receipt,it is understood that the Commonwealth shall ,x ":J,..."~.,.",U (/
nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of the ~",-•-,...../"--'L.."
life tenant or tenant for years whenever it appears that such additional tax may be legaily due and .....\(Tjtle)collectible for any reason whatsoever.
"
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J