HomeMy WebLinkAboutOC1972-0002 - ESTATE OF ROGAN.
'*RCC-43 (4-71>
COMMONWEALTH OF PENNSYLVANIA
DEPARTM!'N'r O~REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
"j
NOTE:TO BE SUBMITTED IN TRIPLICATE
REPORTING FINANCIAL INSTITUTION
ADDRESS
Pennsylvania Department of Revenue,~.
Bureau of County Collections
Gable Building,3rd,Floor
411 S.Second Street
Harrisburg,Pennsylvania 17127
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act
of 1961,we herewith submit the following report:
ACCOONT NO.OF JOINT,TRUST OR
INVESTMENT DEPOSIT OS ~'---_
NAMES ON ACCOUNT OR
INVESTMENT Ago Ranrm or Mro.~~_
DATE OF DEATH t1ovrobgr 210 1971·
DECEASED JOINT DEPOSITOR,TRUSTEE
OR INVESTOR AnRa R08)5Q~n__-------------
ADDRESS Ibn gQ COUNTY_V_O~~..;...:;;.,.;;O=b-=U.:...rgIa<D~P....OL.Uon ZIP COD~E-O<:lHJ§ra;36~g~~r----
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR lbo_B_e_JPle_an_h_Bu_rt_·"-S....;:o'--_
MLATl~SHlP TO DECEDENT __-.L9fl=~~:LI'S:u..OL"~_._
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED dOOUDi7 ~P ~_
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $_A2....6~•.1.1097~...e.;z~9_----_---------
.,r ......
TO:__Mr_'_s_._F_r_Bn_._k_B_ur_·_t_z_e _
1623 Mary:I;.Bnd Ave.
RCC-134 (9-71)
COMMONWEAL TH OF PENNSYLVANIA
¥PARTMENT OF REVENUE
BU~EAU OF COUNTY COLLECTIONS
.;INHERITANCE TAX DIVISION
Lorrain~,Ohio 44052
,'..
OFFICIAL NOTICE OF INHERITANCE
TAX APPRAIS.EMENJ~AND ASSESSMENT
OF ASSETS NOT SUBJECT
TO ADMINISTRATION
Date:__D_e_d_e_mb_e_r---=.3.,=.,_1_9:....;7:.-,1 _
County _-:.W,;:.:A:;::..SH:..::I:::::N.:..:.G....::.T..:.,:ON:..:.--_
County File No._
Bureau File No.0J--7,2-,;2;
We have received notice t~)6l\n,txxxXXXXXXXXXXXXXXXXXXXXXXXXXXX
on November 2l,19 71,you came into ownership of certain property th ..,. . . h
w TRANSFER FROM Anna Rogan,deceased Vestaburg)
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.HEID IN FIRST NATIONAL BANK &"TRUST CO.I
Efl,EDERICKTOWN OFFICE,FREDERIC TOWN,PENNSYLVANIA.Account No.05 01466 2 20.In the names
of Mrs Frank Burtze or Anna Rogan.Opened January 6,1969.Balance as of date of death
26,097:98.\
appraised by the Commonwealth,as of the date of death,at $26,097.96
50 %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
$__--=1=3.1.-,0~48=-.9&..:.8~
,-);
10.'J:2J.!?3
AMOUNT OF TAX DU E 782.94
If you pay the above amount within three (3)months of the
date of death of the decedent,or on or before,_
Feb.21,19-12,you may deduct a discount of
5%of the amount of tax due,or - _ --39-15--
This tax became delinquent nine (9)months after death
(one year if death occurred prior to December 22,1965
and fifteen months if death occurred on or after
December 22,1965 but prior to June 17,1971)and,in
addition to the tax,statutory interest at the rate of 6%of
the tax per annum is also due as of *19__
in the amount of
*1£the tax is not paid by the above date additional
interest is due at the rate of 6%per annum unti I paid
.6.';0.()<.j'
$-===============782.94
(Agent for the Commonwe'alth)
$T DUE
APPRAISED BY:(,r-_~~=~'+-7'-~~:'=:J..{=~=?e--/A:.:::;ASSESSED BY:
praiser)
INSTRUCTIONS TO TAXPAYERS
/'17.2.J ,"
If you have already paid this tax to an executor,administrator,attorney or other personal representative of the
decedent for forwarding to the Commonwealth,list below the date pai.d,name and address of the person to Wchom
you made payment,their official title and the amount.""".'~
~
Date Paid
/~/.2tj71
Name and Address of Payee
'7Jvi?d ~A-&tJ~~~~/O.S;2.
Official Title Amount Paid
c2/7/:LS-
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 thee payments below,
execute the affidavrt,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
.1 •You were personally legally responsible for these debts,and
,.,.
2-You actually paid these debts out o"rthe a~count or pr~perty descri'bed above and 'can furnish proqf
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
11/')/-71 JfAh.Al~~~J..I..~~.,."~A .-tP'C.;~J.A~_.....__~J 7 P"~,0 0AI..'"""'~",,r/)......4./'J /_~''";Phi ..,IL...'-j/r:-'1 .!J .!1 ,I(","'rJ
I¥(L.I!.J*I,~A dAA 27.tlb-iJ,..J"'~.lP~.~,;.."J....q~-
A.J~..1..""........---.I .r/2.:R ....-
=¥r~Z7Z..//---_.--......,.J ~<..-
3Ji--~/11.-~-w ~1~.'!:if .<-,;}
~~IZ..J ~~Io..d"J'-II.~..5.,S-Oi
I·r ,0.,,.I-~."'..AJ./'k'nA ...1/1-;),"-6 'r)'
Itl'I"AA k i/..g~.~.A~tI J /.It ~
I'~D-
TOTAL $-:J 17//~'"\"-
(attach separate sheet If required)
COMMONWEALTH OF PENNSYL::VANIA)
SS:
COUNTY Of WASHINGTON ).
MRS.FRANK BURTZE ,,.'..
I,'hereby certify that the fore~olng is a just and true statement of
funeral expenses and other debts of the decedent,MRS.ANNA ROG N ,for which I
was legalJy 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,
Si gnature of Taxpaye
REPORT OF REGISTER OF WILLS
Date of App rova I:
Net,,,PvlJtit.''w~s~.Washinrt.n Ct.
ay tomm;,ssien EX,jr.esl~uIUilt 2"_Hl7~·f '11'd f hI,the underSigned,'du y "'elec-relf ~eglster 0 WI S In an or t e above c9unty,do respectfully report that I
have allowed deductions I',t~d bove in the total amount of $,kI?/I'r ~0/B~;/~'~~~
Register of Wills
SWORN AND SUBSCRIBED BEFORE ME THIS .28th DAY OF
_.,.December 19~,
}o"onn RCC-2
1lfEPARTME~~il'OF REVENUE
or'
BUREAU OF COUNTY COLLECTIONS.,.J
HARRISBURG.PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
RESIDEN'i'INHERITANCE TAX
APPRAISEMENT
DATE J~v.,~cr.j.,J,9.1+.............
COUNTY ~~.~~.~.~.~~.,
FILE NO...??:.7.?.:?..
Whereas,ANNA..ROGAN late of .vEST.AB~,1RG .
in the County of WASHJJP.'f.Q.:N :.Commonwealth of Pennsylvania,having died on
21st .f NOVEMBER 71 .ftheday0 :19 ,seIzed and possessed 0 an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,~.F.r.anc..e.~L.~.Q ,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
JT.HELD IN FIRST NATIONAL -BANK &TRUST COlIfPANY FREDERICKTOWN
OFFICE,FREDERICKTOWN,PENNSYLVANIA.Account No.05 01466 2 20.In the
names of Mrs.Frank Burtze or Anna Rogan.Opened January 6,1969.
Balance as of date of death $26,097.96.
TOTAL
I '"
Unit
Values
$
Appraisement
Made for Inheritance
Tax Purpoles
13,04E .98-
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 5..~.i:l day of ::::..~~~:.:..~..::.t.~.9.::::::::~.9 !~.
Appraiser
..................?..4.4 ..W.~~.h;i,ngt&n r.r.Y:§t.:I3,J,<:ig .
................~~~?~.~.~?~'.~~t~~,.~~~t.r~et),Penna.
(Poet Offi"e)
WASHINGTON County
( )
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ANNA ROGAN
Deceased.
Late of
...~~~.lJ.RG.:.
Date of Death,'NQ~~..?+.~..1.971 ..
Appraisemei!t Docket Vol"..
Page,.......................No.....63 72 2 ..,
'\
Filed in Register's Office,19 ,.
Am.ount of tax due,$..
DEPARTMENT OF REVENUE
Received,
Examined and.Approved,,.
Wrote abo.ut Appra.isement,
Appeal f,.om Appraisement,..
Entered and charged,..
..)
I.
.t,
-/
~..
RCC-43 (4-71)
TO BE SUBMITTED IN TRIPLICATE
)
.'.'
NOTE:
COMMONWEALTH OF PENNSYLVANIA Co 8Z~CfIVf
DEPARTMENT OF REVENUE UN!}'Cf4U 09-
BUREAU OF COUNTY COLLECTIONS AI OLLC!r
HARRISBURG J(OV (9 '"IONs
17127 2 13 D,W'1/
~3_72_2
J
REPORTING FINANCIAL INSTITUTION
ADDRESS
First.Nationt'l1'Bank &.Trust Co.
\it]sbj TldtQn~Pa..
Ji1rederickto~m~·Fa..
Pennsylvania Department of Revenue
Bureau of County Collections
Gable BUilding,3rd,Floor
411 S.Second Street
Harrisburg,Pennsylvania 17127
Mrs.Frank Bur.tze
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act
of 1961,we herewith submit the following report:
DATE OF DEATH November 21 Ii 1971
DECEASED JOINT DEPOSITOR,TRUSTEE
OR INVESTOR Anna Rogan
ADDRESS Box 58 COUNTY \~-ash!rlgton--.:V~e:..::s:..:.t:..::Ja::.::b::..::u:::::.:r....!.le"-lJ.!--p-:,Q....:.e:--ZIP CODE _1_5_,3_6_6 _
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR ------'---"----------"----'--------
ADDRESS 162;Maryland.Avenue,Lorraine,Ohio 1,,40S2
RELATIONSHIP TO DECEDENT ------,----------------
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED January 6,1969
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $10,859.0$---------------------
Assist,ant Cashier
TITLE
LORRAlNE J OHIO 440S2
TO:__MR_S FRA_'_NK_-:BUR_'_TZE-:'_
162,]'M'arzland Ave.
OFFICIAL NOTICE OF INHERITANCE"'~<t':rX'ApFrRAISEMENT AND-ASSESSMENT~-'".,.
OF ASSETS NOT SUBJECT
TO ADMINISTRATION
R.C C-t34~-7 t)
COMMOllTWE,AL TH OF PENNSYLVANIA
VEP,,'RTMEN'T OF REVENUE
ilItJREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISI'ON
Date:Deoember 'It 1971
County WASHINGTON l
f
_1.0'"County File No.__--:--"
Bureau File No.03.-2:2 -~
..
on
We ~:;:~~~v21,notiCt9 t~~into ownershipof certain property ~~
n:&BmDOO~~-~O,K.,m,moo.·transfer from Anna Rogan,deceased (Vestaburg.,
a8praised'by the Commonwealth,as of the date of deat&,at $10,859.08
S %of this amount is taxable at the rate of %
ORIGINAL ASSESSMENT
i
AMENDED ASSESSMENT .s
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$--------
AMOUNT OF TAX DUE
If you pay the above amount within three (3)months of the
dat~of,death of the de.cedent,'or on or befor~,__,_
.'eD.al '19_12_"you may deduct a discount of
5%of the amount of tax due,or
This tax became delinquent nine (9)months after death
(one year if death occurred prior to December 22,1965
and fifteen months if death occurred on or after
December 22,1965 but prior to June 17,1971)and,in
addition to the tax,statutory interest at the rate of 6%of
the tax per annum is also due as of *19__
in the amount of
(Agent for the Commonwealth)
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until paid
$
~~===.,.~=;--p=-=-:~ASSESSED BY:
3()9.1J
~/n --
RUSSELL MARINO.
$==============
INST,RUCTIONS TO TAXPAYERS
Ma'ke checks or money orders paYab~e",II"To insure proper credit to your accountItJJtt~~•.61~Official Notice must accompany,.~/1iV\--:~r payment.Mail or bring it to:.,
,.
l()~1 j09.1-~
)-3 -7:L
~'#:J3 /1 ?V'()
AGENT FOR THE COMMONWEALTH
COURT HOUSE
tvAS~JNGJOI ..:PE.~N.~,16301
(over)
If you have already paid this tax to an executor,administrator,attorney or other personal representative o.Lthe ~
decedent for forwarding to the Commonwealth,list below the date paid,name and address of the petsonJo 'Wqom
you made payment,their official title and the amount.'to ...
Date Paid Name and Address of Payee Official Title Amount Paid
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts,and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and '.
3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee,Description of Obligation Amount Paid
"
"
TOTAL $
(attach separate sheet If requ I red)
COMMONWEALTH OF PENNSYLVANIA)
SS:
COUNTY OF:~_\."-....:;..,)
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent"for which I
was legally responsible ana 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____________J9_,_'
REPORT OF REGISTER OF WILLS
Si gnature 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 to'tal amount of $•
Date of Approval:_
Register of Wills
Fonn RCC-2!l ............e.
~~ARTME1'!T OF REVENUE
;JBUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.171Z7
COMMONWEALTH OF PENNSYLVM~IA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ..JanuarY 4,1.972 .
COUNTY WAS.H1N.G.T.ON ..
FILE NO...9.?~.7.?~?..
Whereas,ANNA OO.GAN.late of VEs..'r.A.JJlJ.RQ .
in the County of :~Ap..n~~gT.Q~Commonwealth of Pennsylvania,having died on
the ?+.~.~day of ~.9.y..~?~!'19.....?~,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,FRANC.E.S..J.J.iP.,an appraiser duly appointed according to law,
haYing 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 Purposes
$
JT.HELD IN FIRST NATIONAL BJUIlK &TRUST COMPANY~FREDERICKTON OFFICE
.,VAT:HA Nn 01).011.66-2-06 In the nanes of"n-IH:IH:I·,.:K lIMIII IJH:lIIIII:--;
ANNA ROOAN OR MRS.FRANK BURTZE.o nened 1-6-69.Balances as of
date of death lOt859 08
.
~
"..
,
..................................................................................,............W a...4Jber and StreetL
......................................................................~.4.dhi"../.,Penna.
(Poat Vel
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ANNA..ROGAN .
Late of
Deceased.
lll..VES.T.ABURG .
Date of Death,U~?~~7;L,..
Appraisemel!t Docket Vol.,;.
Page,No...63.~7.~~.?..
Filed in Register's Office,.:J.~.~4 J9 ...7.?
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and,Approved,.
Wrote abo.ut A ppra-isement,..
Appeal f"om Appraisement,.
Entered and charged,./
f
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT 0 PENNSYlVANIA INHERITANCE AND ESTATE TAX
From:11P.B.FRAUK BURTZE-PAYING O}l 1ItI>.LIAB.
----'-1,"',J!
dollars
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
'I"Tl .n ....11 ~"1 .....,
~~~~-~-~-.............--------
,.RECEIVED SIX HUNDRED Tl1Eam ond Ql~l100.,
RCC-4 (8-68)
No·8 11981
Address...I-l"k:;.,il-t:.W.c..1..l.Jl.UJL::.L-l~.I..£,lI.u.t:l-----------l 2%Tax on $$[;:11
6%Tax on $1O,S77.ro $_--.!o!.6,a.52.....,A.3lL67L--n1
Date of Death 11-21-
$--------
File No.63....72-2
~.Do'e of Poyme,'--~lIU~':il-"';'''''';l!,;lP.-----~
Name of Decedent --L>,l.lWloCi-~"""\I4-----------;
15%Tax on $$----------1lJI
%Tax on $---------$----------Id
Estate Tax,Act of
May 7,1927
County .LloillA.._LWIlo.lL!.oi.J.:6oULu.liL-.--l
Remarks:
JlID
~,
.I
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
$-~()'il<52.,;.,.~6l_f_'l---,fJI
$3=2:.::,.+6:=.03::....-__.H
$---------1111
SEA L
NOTE:This Triplicate Receipt to be retained lor audit purposes.
TOTAL AMOUNT PAID~"-'-,,
J I I .';1 .
R d b
~t._'\•,_/.",v....\....1',l n"0eceivey....:.......~.:
NOTE:In accepting the transfer inheritance 'tax an future estates,prior to the death of the life _jSignature)~"I '0'
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall ,j I,,",I .I j ~
nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of Ihe__-:..,,._'_,.../_~__;:::__:_'~---"_.'-../-'~~------IUI
life tenant or tenant for years whenever it appears that such additional tax may be legolly due and (Title)
collectible for any reason whatsoever,.
-__~-.-- --- - ---.. . .--~- - -_.~- - - -__--__--__----'---_--._._1