Description
Appraisement of a decedent's estate for an inheritance tax to be levied on an heir(s) or devisee other than the spouse, a parent or a direct descendant of the decedent. An heir acquires title to that portion of the estate remaining after the payment and satisfaction of the collateral inheritance tax. The information ususally includes the estate number, decedent's name and address, location and description of decedent's real and personal property, itemized list of chattels and their appraised valuation, total value, name and oath of appraiser, and dates of appraisement and recordings, including Appraisement Docket volume and pages.The collateral inheritance tax refers to a tax levied upon the estate of the decedent.
Note: Various PA legislation
1. Collateral Inheritance Act 1826 April 2
2. Act 1850 March 11 2nd Section
3. 1887 PA Law 79; May 6 Act (Collateral Inheritance Tax Act)
4. 1919 P.L. 521; June 20 Act (Transfer Inheritance Tax Act)
5. 1921; May 4, 1921 Act
6. 1929 P.L. 343; Section 1201C of April 9, 1929
Arrangement: Grouped alphabetically by last name (A, B, C, etc.), and therein by number (mostly corresponding with chronological filing date.)
Index: Not processed.
Related Records
Register of Wills Volumes: 1. COLLATERAL INHERITANCE TAX DOCKET Individuals 1849-1888
(Index to Collateral Appraisements Papers 1851- TBD).
Register of Wills Papers: 2. COLLATERAL INHERITANCE TAX DOCKET State Reports 1811-1876
Register of Wills Papers: 4. ESTATE RECORDS 1962 to present Collateral Inheritance Appraisements
are filled with Estate Records folders