HomeMy WebLinkAbout02-22-79
~
RCC-84
(8-77)
~,
""
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
TO: :5 21iE:. t:.
/)d ,hdsorJ
,
7/-. Or(rt"r
U. /1/ 8
L-IO/ IVfa.-l<-et- :d
(~"? Ii, II, /II
For County Information purposes only
COUNTY FILE NO: 10 -/6 3 - ..:3
Appraised Value of Estate: r.;", ,/ /. ( ~ 7. It/
Real Estate
Personal Property
Jointly Held Property/Transfers
Total Gross Estate
Total Approved Deductions
Clear Value of Estate
Less: Approved Charitable Exemptions
Clear Value of Estate Subject to Tax
Amount Taxable @ 6% Rate
$
I'i/O.:X",
Amount Taxable @ 15% Rate
Co - /I - 79
"~-. "".<.,.~'~-
*'
;; ;lIt- ","/(';{/.
FILE NO.
2( '71- Z7?
(0frl h",,!:-,;d;l'
COUNTY OF
DATE OF DEATH
$
/5/(.'.56
$
/ Sit. 50
5-Z}-7'T
$
9't),/" 3
$
/ 5;('.5-6
-
TOTAL PENNSYLVANIA INHERITANCE TAX DUE $
9t'.63
Less Credits:
DATE OF PAYMENT AMOUNT PAID DISCOUNT
$ + $
+
+
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
rnterest will accrue at the
Inheritance tax from
rate of six (6) ~ercent per
2 - 23 - '/'7
annum on the unpaid balance of
to the date of payment.
J i '\' (\
f.._f\ _ I-I :-.,. \ i
Assessed by: .
Agent for the Com monwealth _~.t
-y~ _ \ 0
-() -
$
/ :;0-/0.;;,-6
tax due
tax due
INTEREST
TAX CREDIT
$
$
=
=
$
.. 1 _
SEE REVERSE SIDE FOR INSTRUCTIONS
REGISTER OF WILL'S COPY
Cj{.^, 63
\,
,
\ '..... -
~", rt~
.#
INSTRUCTION!!.
To insure pr,:,per credit to your account, the name of the estate and file number should be clearly print-
ed on the check or money order.
This assessment is made in accordancE'! with Sect:on 708 of the Inheritance and Estate Tax Act of
1961 (72 P.S. ~ 2485-708).
To the extent that inheritance tax is paid within three (3) months after the death of the decedent. a
discount of five 15) percent is allowed (72 P.S. ~ 2485-716).
Inheritance Tax, other than tax on a futtJfe in~"Test, is due at the date of the decedent's death and becomes
delinquent at the expiration of nine (9) mortths after the decedent's death (72 P,S. S 2485-711). Inheritance
Tax on a future interest is payable within three (3) months after the transfer takes effect in possession and
enjoyment and is delinquent thereafter (72 P.S. 8 2485-712). Ca!culate interest from the delinquent date shown
on the,face of this form to the date of actual payment using the following interest table:
------------ --- ----- - - ------ -- - -- - ---- --------- - - --- - --- -------- -- -- - - --
1 month .005 4 months .020 7 months .035 10 months 0
2 months .010 5 months .025 8 months .040 11 months 5
3 months .015 6 months .030 9 months .045 12 months 0
1 days .00017 11 days .00186 21 days .003 2
2 days .00034 12 days .00203 22 days .003 9
3 days .00051 13 days .OiJ220 23 days .003 6
4 days .00068 14 days .00237 24 days .004 3
5 days .00085 '5 days .00250 25 days .004 0
6 days .00101 16 days .00267 26 days .004 7
7 days .00118 1 7 days .00284 27 days .004 4
8 days .00135 18 days .00301 28 days .004 1
8 days .00152 19 days .00318 29 days .004 8
1 0 days .00169 20 days .00335 30 days .005
- - - -- ---------------- --- ---- --......-- -- - - ---- --- ---.-- --- - - - -----------
Any party in interest, including the Commonwealth and the personal representative. not satisfied with
the assessment may object thereto within sixty (60) days after receipt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S. ~ 2485-1001).
Make check or money order payable to:
"Register of Wills. Agent"
Mail to the address listed below:
..~ 'i
=' \!:.
Ff'CC-33 (4-73l
~u PiL~/f-t-.-.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
~/- ;7F'~;?lr
.fL-~-7j
't.'.
RESIDENT DECEDENT
COUNTY OF
C.ITMllF:RT.AND
IMPORTANT,
This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of the
County where decedent resided; Return is due within nine months aft~r date of death, unless an extension is granted
by the Secretary of Re'ltenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
IN THE MATTER OF THE ESTATE OF
} AFFIDAVIT OF
EXECUTOR
ADMINISTRATOR
KATHARINE S. ALEXANDER
(STATE FULL NAME OF DECEDENTl
Late of
Cumberland
County
State of
Pennsv1vania
Cumberland
} '5O
County of
Administrator
I, Jane E. Davidson, Trust Officer, CCNB Bank, N.A.
Executor
of the estate of the above-named dec:edent being duly sworn, depose and soy
78 }
. 19~{testate leaving 0 last will, c:opy of which is hereto attached..
{y EARl iillilflXfiHiX
Decedent died
l'l8.y 23
(MONTH)
(DAyl
Nome and address of attorney or }
other authorized repres-entotive to whom
011 correspondence should be mailed.
Charles H. Stone
310 Bridge Street, New Cumber1a~d, Pennsylvania 17070
That as such deponent is familiar with the affairs of said estate and the property constituting
(EXECU TOR-ADMINIST RA TOR)
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
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
THIS SAFE DEPOSIT, BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
NONE
That the contents of said safe deposit box or boxes are itemized under Schedules
with the exception. of the following",ror the reasons hereinafter set forth:
of this return,
That Schedule A attached hereto and made part hereof sets forth folly 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
mortga"ge 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 immedia te pos ses sion, standing to decedent's credit in banks of deposit, savings
banks, trust compa-nies, or other institutions, whether individually, or in trust for any other person or pe~rsons
. ~ ~)
giving also separately the accrued interest thereon, if any, down to the last interest day pri€Jf"to '<Iecedent!{o!?/ '
death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds~~' p6;.s.tal"":
...'.' ~-:''''"./
savings, treasury certificates or notes and other evidence of indebtedness of the United State:s" to the d?:-"
cedent; all obligations, whether by statute or agreement they are designated as tax free, of the .United'StateS:
" /- "~
or any state, or political subdivision thereof, or of any foreign country, which are owned at the rime of deatfl; .,....
all wearing apparel, jewelry, silverware, pictures, books, works of art; household furniture, ~o;se~, carriage's,-.......
automobiles, boats, and any and all other personal ch~ttels of whatsoever. kind or nature, left by decedeni,
toge'ther with the fairly"estimated market value thereof; all bonds and mortgages held by decedent and'of all
claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing
for the payment of money of which decedent died p~ssessed, of whatsoever nature, with interest thereon, if
any, giving the 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 policies carried by decedent; all annuity and endowment contracts
the proceeds of which were payable upon the death of the decedent; all and the corporate stocks and dividends
due thereon and unpaid as of the date of death, bonds and accrued interes t thereon to the date of decedent's
death and other investment securities owned by the deceden't at the time of death, with the"market value there-
of at such time.
"'
,~
.
~'.
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 Iiabilit es
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 husine s.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of tne agreeme t)
together with a statement setting forth the character of the business, its location, and such other fa ts
pertaining to the business as may be pertiI~nt to a fair and just appraisal of the decedent's inter st
therein must be submitted. It should also set forth in itemized form, together with the fair market va ue
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 inqu ry
contained therein and in the case of transfers of property, real or personal, within two years of deceden IS
death, in contemplation of decedent's death,. or intended to take eN'ect in possession or enjoyment at or
after death, said schedule sets forth the nature and value of such property, to whom transferred, he
relationship of the transferees to the decedent, the proportionate share received by each transferee nd
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 c ~y
of the deed, trust agrBement or other instrument creating the trust. Therp. is also set forth in s id
schedule a list of all property, real and personal, with its value, which pa8ses at decedent's death by
virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoi t-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of' anoth r,
with a copy of the instrument creating such power attached to the schedule.
That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of 11
persons beneficially interested in this estate at the time of decedent's death, the nature of their r s-
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 lif'e under decedent's Will. It a so
contains a statement showing which of the beneficiaries named in the decedent's will, if any, died pr or
to de'cedent, the dates of' their death, their issue, and the relationship of such issue to the beneficia y.
That S~~edule E attached hereto and made a part hereof sets forth all property, real and I' r-
sonal, owned by the decedent jointly with another or others, including intangible, standing in the n e
of the decedent and others, plus the date and place of record of instruments effecting the vestiture of
real estate and the ~ate of acquisition of personalty, plus the name, address and relationship, if y,
of co-owners to the decedent.
That Sc~edule F attached hereto and made a part hereof sets forth fully and in detail all de ts
and deduction~ claimed for and on beha~f of this decedent's estate, including funeral expenses pa d;
family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciar 's
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and re i-
gious services, in consequence of the death of the decedent; debts and claims owing and lmpaid at time of
death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Sect on
65101' the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obli a-
tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon e-
quest, that if the amount actually paid in settlement of any fee, commission or debt is less than he
estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and t at
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules wAw, wBw, wew, WE", and "FW AS directed there n,
have been carried forward and properly registered in the Summary.
SubscribM and sworn to before me this "'~""''''''''''''''''''''''''
v'"
-, ...;..",.. ~ 7f
.. ..... ....:~.I...Ji:~'-'"-~ '-.!? day of .C..." d.e.?L1'?t'? Y ... 19.. '" ....
..........- : 1?;L,L~ ..;}-- ~...
/~ ,..~ ~ .~~.~~.LLlS J. ~~~..~otery Public
,. < ClImp Hill. Cumbcrhnd CO'I Pa':;j
My Commiuion Expires .Ivt1 ". 1m
eeNB Bank, N.A., Executor of Estate
'""W;~i;:~
..2101...Marks:.t....S.tr..:.e.t....................................................
(Street Number)
(;"IllP..H.~]J)..r."'gl}.~.yJy."I}~"......
(City or Tow" and State)
NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed re
filled in with details or the word wNone~, and in case the assets include rare and unlisted securiti s,
securities of close or family corporations or an interest in any co-partnership or business, that he
data and statements required under the paragraph above relating to Schedule "BW are attached. Also ke
certain that column #1 in the "Summary" has been properly completed as above-directed.
~
~
...-: "l
~RCC.38
.,
.-
..
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SUPPLEMENTAL
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS: This sehedule mus t d.isclose all property, real and personal, owned b,:.' the d.-,Ot'dent jointly
wit.h another or others, including intangibles, standing in the name or the decedent an (1 others. List
re,ll estate first, as entireties, or joint tenants, giving brief descriptton, as indicated Imrler Schedule
"A", plus the date ann place of record of instrument effecting vestitllre, but do not i.nclude entireties
or out of state rea.} estate value in estate va.luation column. Personal property should be listed as tn
Schedule "B", plus rlate of acquisition, and the name, address and 'relationship (if' any) of' co-owners to
the decedent.
Description of Property, Date of Acquisition, Name
Address and Relationship of Co-Owners, and Place
of Record of Instrument, where Real Estate.
Unit
Value
percentage
Share
Estate
Valuation
M
;~
xx
ex ~ 6<: 5::x % X> 0(
N
X>;X><
ex :x~ M )& % s,Sd.fS
~
325.902 Shs. Wellington Fund ($3,021.11)
- 1/2 Share
50%
1,510.56.
Co-Owner: Mi1nar Alexander, daughter
Apartment 1/8
1230 Clayton Street
San Francisco, California 94114
\ ~.~ /')./
Insert this total opposite "Jointly Owned Propertylt, Schedule "E"
.in the "As Reported" column on the last page of this return.
DEPARTliliNT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
.-----.
l, 510 .Sf:,
,
COMMMWEAtrH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 7970
HARRISBURG
17105
IN YOUR REPLY Pl.EASE
REFER TO
R E V.S ta (s"781
Inheritance Tax Division
NOTICE OF FILING OF APPRAISEMENT
Jane E. Davidson, Trust Officer
CCNB Bank, N.A.
608 Market St., N"", ClImh"r1"nrl, l'A 17070
(Executor or Administrator)
In Re: Estate of
Katharine S. Alexander
Cumberland
County - File No.
21~78-0278
Dear Mrs.. Davidson:
You ore hereby notified that the supolemental
appraisement in the estate of Katharine S. Alexander
has been filed in the office of the Register of Wills of ClImherland
County on June 7. ,19 79., Said appraisement reflects the following
valuations:
Reo I Estate
Personal Property
Transfers
Jointly Owned
Total
None'
None,
None :.
1,510.56
$1,510.56
As to such tax that is paid within three months from dote of death, 0 five (5%)
percent discount is allowable. As to any tax that remains unpllid 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 dote of death,
interest at the rote 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 os provided by Section 1001 of the Inheritance and
Estate Tax Act 011961, 72 P. S. 2485.1001, P. ~73. ~ ".
Dote June 7, 1979 Signed Q-Q...:u 'C~
Title Administrative Officer
Note: This is not 0 bill.
RCC-2 (2-64)
SUPPLEMENTAL
COMMONWEA"TH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
FILE NO,
, . ,
DATE
June 7, 1979
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA, 17127
COUNTY
Cumberland
21-78-0278
Whereas, Katharine S. Alexander late of Lower Allen Township
Cumberland ,
in the County of Commonwealth of Pennsylvania, having died on
the 23rd day of May 19 7~ , seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Th f I Leo Fulginiti ' , , d I ' t d d' t I
ere ore, , . an appraiser u y appom e accor mg 0 aw,
having been designated to make a fair and conscionable appraisement of tlje 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:
I
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heJrs of the decedent after
the expiration of any estate for Ufe or for years, the CommonweaJth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest. :
Delerlptlon of Anet
Unit
Vat LIes
Appraisement
Made for Inheritance
Tu 'PLlrpolu
Real Property
$
None
Personal Property
Joint-Held Property
None
1,510 56
Transfers
TOTAL ASSETS
1,510 56
"
!.
., r
,
.,
.,
" ,
"
,~
Having been duly BWorn accordi~ to law, I do hereby cer . y that the above
formity with law on this h day of \. : ^
app'raisement is made in eon-
June", 19 79
Appraiser
(l'I\Jmbc!r and Str~et)
Harr1sburg
(Post 0ffI1!t')
, Penna,
J ... . ..
..
- -
~\ ~
-,; 0-
... ~
~
.. '<:\ .., ~
~ \ ~
~ r- ~
"6 ~Q OJ ;;.
'-' \1, \ ~ "" ~ '" ~ ~ ;;. ...
~ r- ... '\\.
~ ..., ~. 1:.
~ t ;;; ...
\ ... .,
.,; .. '" .~
0- r< . ~ " .;;
;(~o '" '2. .; ... ... '"
'" '" ... ... ~
0 ~ -0 ~ .... ~ "" c:.. <<:
r/) 1 ~ .". '<b i <<: <<:
.. r< ... 0 ." 1:.
\ "' ,~ lil e "';; '" "" ~ " ~ "
~ 0' 2- ~ ~ "" .~ " J:..
~ ~ .<>
~ ""w \ ... " '" "'" " '0 ...
\'" OJ 0 "" ., ~ ... ...
IS % .~ " ...
t: "" ..... '" e ." .~ ... <>. "
e - .. ... "0 '"
\ <.) e ~ "" ~ po .il " ... <<:
.. ~ ;;. .. " is
;: r/) 0 " ~
z ;;; .~ '" .. <>l
"'" ., ~ ~
... '0 '0 ."
.; :l:
~ .. .. t.. '" 'if, <<:
~ e "'- "
"'<: <>.
p 0
~