HomeMy WebLinkAbout01-19-07
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. THOMAS, THOMAS,
~~RMSTRONG & NIESE~
~lIorners anJ Counsellors al J!aw
PATRICIA ARMSTRONG
OF COUNSEL
Direct Dial: 717.255.7627
parmstrong@ttanlaw.com
January 18, 2007
Register of Wills & Clerk of Orphans' Court
ATTENTION: Angie
Cumberland County Courthouse - 1 sl Floor
1 Courthouse Square
Carlisle, PA 17013
In re: Estate of Anna Kathryn Armstrong, a/kJa Kathryn Reiber Armstrong
Late of Cumberland County
Date of Death: October 21 , 2006
Social Security Number: 174-12-4668
File No.: 2006-00949
Dear Angie:
Per our conversation of earlier today, enclosed is a check made payable to the Register
of Wills for $15.00 for the filing fee. My apologies for the oversight.
If there are any questions, please contact the undersigned.
Very truly yours,
THO~.A...S, THOM. A.~S: ST. ~ON...G. & NIESEN
By (_~d((Ll.~~ (177fl/fCl_.)
~ri~j; Armstrong J
Enclosure
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212 LOCUST STREET · SUITE 500 . P.O. Box 9500 · HARRISBURG, PA 17108-9500 . 717.255.7600 . FAX: 717.236.8278 . WWW.TTANLAW.COM
. . THOMAS, THOMAS,
~~RMSTRONG & NIESE~
:;7{lIorneY8 and Counsellors at J!aw
PATRICIA ARMSTRONG
OF COUNSEL
Direct Dial: 717.255.7627
parmstrong@ttanlaw.com
January 17, 2007
Ms. Glenda Farner Strasbaugh
Register of Wills & Clerk of Orphans' Court
Cumberland County Courthouse - 1 st Floor
1 Courthouse Square
Carlisle, PA 17013
In re: Estate of Anna Kathryn Armstrong, a/k1a Kathryn Reiber Armstrong
Late of Cumberland County
Date of Death: October 21 , 2006
Social Security Number: 174-12-4668
File No.: 2006-00949
Dear Register of Wills:
Would you kindly acknowledge receipt of the return and payment by dating and stamping
the attached copy of this letter.
Enclosed in duplicate is the Pennsylvania Inheritance Tax Return (Schedules E, F, and H)
together with the following:
1. Copy of decedent's will dated July 20, 1995; and
2. There is no Federal Estate Tax Return.
Enclosed is check number 8376 in the amount of $7,840.12. Said payment being made
within the discount period.
If there are any questions, please contact the undersigned.
Very truly yours,
THOMAS, T~O~AS~MSTRONG & NIESEN
By ~~Wt-o
~at~i~i~~Armstrong
Enclosures
F:\CLlENTS\MISC\PA\Kay's Estate\Letters\0701 Reg.ofWlIls.wpd
212 LOCUST STREET. SUITE 500 . P.O. Box 9500 · HARRISBURG, PA 17108-9500 . 717.255.7600 . FAX: 717.236.8278 . WWW.TTANLAW.COM
.....J
15056051058
REV-1500 EX (06-05)
PA Department of Revenue '*
Bureau of Individual Taxes
PO BOX 280601
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
File Number
INHERITANCE TAX RETURN
RESIDENT DECEDENT
06
00949
Date of Birth
174-12-4668
10/21/2006
02/14/1919
Decedent's Last Name
Suffix
Decedent's First Name
Armstrong
Anna Kathryn
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's First Name
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WillS
FILL IN APPROPRIATE OVALS BELOW
<:a;) 1. Original Retum
c:::>
2. Supplemental Retum
c:::>
3. Remainder Retum (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
c:::>
4. Limited Estate
c:::>
c:::> 4a. Future Interest Compromise (date of
death after 12-12-82)
c:::> 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
c:::> 10. Spousal Poverty Credit (date of death c:::> 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Day1ime Telephone Number
~
c:::>
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
8. Total Number of Safe Deposit Boxes
Patricia Armstrong Mo l q ~
Firm Name
(717) 255-7627
I"-.)
REGISTERg~I.SlJSE ~'Y
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Thomas, Ihoma.sL~rmslrongJltNl~.S~I1...
First line of address
212 Locust St., Ste 500
Second line of address
c;~ty..c:lr Post Office
Harrisburg
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3':
PO Box 9500
State
ZIP Code
PA
171 08-9500
Correspondent's e-mail address:
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
~ :rURE OF PERSO, N RE ONS LE FOR~L~G RETU,RN DATE
.. ~ tf rLdl. I-IS- (j
AD ESS
212 Locust St., Ste 500, PO Box 9500, Harris urg, PA 17108-9500
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
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15056051058
Side 1
15056051058
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15056052059
REV-1500 EX
Decedent's Social Security Number
Decedent's Name:
Anna Kathryn
R Armstrong
174-12-4668
RECAPITULATION
1. Real estate (Schedule A). ............................................
1.
2.
3.
4.
5. 500.00
6. 191,795.10
7.
191,795.10
9. 8,400.28
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . .
4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . .
6. Jointly Owned Property (Schedule F) c::::> Separate Billing Requested . . . . . . .
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) c::::> Separate Billing Requested. . . . . . . .
8. Total Gross Assets (total Lines
9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . . .
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10.
11. Total Deductions (total Lines 9 & 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11.
8,400.28
12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Charitable and Governmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14.
TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0_
16. Amount of Line 14 taxable
at lineal rate X.O 45
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
183,394.82
15.
16.
8,252.77
17.
18.
19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
8,252.77
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
c::::>
L
15056052059
Side 2
15056052059
--.J
REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENTS NAME
Anna Kathryn R Armstrong
STREET ADDRESS
5225 Wilson Lane
File Number
~ "-""~-"^
~ 949
DECEDENTS SOCIAL SECURITY NUMBER
174-12-4668
CITY
Mechanicsburg
STATE
PA
ZIP
17055
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
8,252.77
7,840.12
412.64
Total Credits ( A + 8 + C ) (2)
3. InteresVPenal1y if applicable
D. Interest
E. Penally
8,252.77
TotallnteresVPenal1y (0 + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
(5)
(SA)
(58)
0.00
8. Enter the total of Line 5 + SA. This is the BALANCE DUE.
0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.......................................................................................... 0 [K]
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [K]
c. retain a reversionary interest; or.......................................................................................................................... 0 [iJ
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [iJ
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 [K]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [K]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0 [K]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent
[72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an
adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in
72 P.S. ~9116(1.2) [72 P.S. 99116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(a)(1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1508 EX+ (6-98) '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Anna Kathryn R. Armstrong
FILE NUMBER
2006-00949
ITEM
NUMBER
1. Miscellaneous Personal Property
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property Jolntly-owned with right of survivorship must be disclosed on Schedule F.
DESCRIPTION
VALUE AT DATE
OF DEATH
500.00
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert addnional sheets of the same size)
500.00
REV-1509 EX+ (6-98*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Anna Kathryn R. Armstrong
FILE NUMBER
2006-00949
If an asset was made joint within one year of the decedent's date of death, It must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A. Patricia Armstrong Morgan
514 Orchard Road
Lemoyne, PA 17043
Daughter
B.
C.
JOINTLY.OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE, VALUE OF ASSET INTEREST DECEDENTS INTEREST
1. A. 06/200.:: Wachovia Account #1188-0502 378,060.00 50 189,030.00
2. 2003 M&T Account#11235071 2,846.00 50 1,423.00
3. 2003 Credit to M& T Account 1,673.00 50 837.00
4. 2003 Credit (2) to M&T Account 1,010.20 50 505.10
TOTAL (Also enter on line 6, Recapitulation) $ 191,795.10
(If more space is needed, insert addnlonal sheets of the same size)
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REV-1511 EX+ (12-99*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Anna Kathryn R. Armstrong
FILE NUMBER
2006-00949
ITEM
NUMBER
A.
Debts of decedent must be reported on Schedule I.
1.
FUNERAL EXPENSES:
Flowers
Wake
Myers Funeral Home
Travel of family to funeral
Grave Marker
DESCRIPTION
AMOUNT
2.
3.
254.40
1,196.85
3,898.60
1,200.00
1,626.00
4.
5.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
. State
Zip
Year(s) Commission Paid:
2. Attomey Fees
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
State
.Zip
Relationship of Claimant to Decedent
4.
Probate Fees
224.43
5. Accountant's Fees
6. Tax Retum Preparer's Fees
7.
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
8,400.28
LAST WILL AND TESTAMENT
OF
KATHRYN REIBER ARMSTRONG
I, KATHRYN REIBER ARMSTRONG, of Hampden Township, Cumberland County,
Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby
make, publish, and declare this as and for my last will and testament, hereby revoking any
and all prior wills, and any and all codicils thereto, by me at any time heretofore made.
FIRST: I direct the payment of my just debts and the expenses of my last illness
and funeral from my estate as soon after my death as conveniently may be done. I request
my personal representative to see to my internment at my cemetery lot in Rolling Green
Cemetery.
SECOND: I give, devise and bequeath all the rest, residue and remainder of my
estate, real, personal and mixed, my daughter, PATRICIA ARMSTRONG MORGAN, per
stirpes.
THIRD: If my daughter fails to survive me and leaves no issue, then I give, devise
and bequeath all of my estate in equal pro rata shares to the following: Carol Reiber
Schonrock, Debbie Reiber Rakowski, Cindy Reiber Bohr, David A. Gentzler, Pamela Reiber
Farmer, Leslie A. Morgan, Kathryn M. Morgan and James Gregory Morgan.
Should any of the aforementioned individuals fail to survive me for a period of 30
days, his/her share shall pass per stirpes. If he/she leaves no issue, then his/her share
r4r~L d-.z::7
/ <'; 0
-1-
July 2-0, 1995
shall be allocated proportionately among the individuals who do survive me or their then
living issue (per stirpes).
FOURTH: I direct that no Trustee, executor, or other fiduciary named, nominated,
or appointed in this, my last will and testament, shall be required to post any bond or give
any security of any type for any purpose whatsoever, any law or rule of court of the
Commonwealth of Pennsylvania or any other jurisdiction to the contrary notwithstanding.
FIFTH: My executor or other fiduciary named, nominated or appointed in this my
last will and testament and their successors shall have the following powers, in addition to
those vested in them by law or by other provisions of this will, to be exercised by them in
their absolute discretion, which powers shall be applicable to all property held by them,
effective without the order of any court and until the actual distribution of all such property:
A. To retain, as investments of my estate or trust, any or all assets of my estate,
real, personal, or mixed, without regard to any principal of diversification, and to purchase
and acquire real or personal property, and to hold any or all of such real and personal
property retained or acquired without making the same productive of income;
B. To permit any beneficiary to occupy any real estate retained or acquired upon
such terms and conditions as my trustee shall deem proper;
C. To invest and reinvest at discretion without restriction to so called "legal
investments," with the specific right to invest in common and preferred stocks, and in such
common trust, diversified, money market and mutual funds as they deem appropriate;
~r/C/.4~~
-2-
July 2P , 1995
D. To sell, to grant options for the sale of, or otherwise convert any real or
personal property or interest therein, at public or private sale, for such prices, at such time,
in such manner and upon such terms as they may think proper, and to execute and deliver
good and sufficient conveyances, assignments and transfers thereof without liability of any
purchaser to see to the application of the purchase money;
E. To borrow money and to secure its repayment by mortgage or real or
personal property, pledge of investments or otherwise, without liability on the part of the
lenders to see to the application thereof;
F. To compromise and arbitrate claims by or against my estate;
G. To make distributions in cash or kind or partly in each at valuations fixed by
my executor or trustee at the time of distribution;
H. To register investments in the name of a nominee or to hold the same
unregistered in such form that they will pass by delivery;
I. To join in any recapitalization, merger, reorganization or voting trust plan
affecting investments; to deposit securities under agreement; to subscribe for stock and
bond privileges; and generally to exercise all rights of security holders;
J. To manage, operate, repair, alter or improve real estate or other property, and
to lease real estate and other property upon such terms and for such period as my executor
or trustee may deem advisable even for more than five years and beyond the duration of
any trust;
~4~~~
f~. r:/
-3-
July 2-.0 , 1995
K. To deduct administration expenses upon either the federal estate tax return
or fiduciary income tax return, with or without adjustment between principal and income,
as my executor or trustee shall determine;
l. To exercise all rights as the owner of corporate securities, including among
others the right to vote by proxy, participate in reorganizations and voting trusts, and hold
shares in their own names, jointly or severally, or in the name of a nominee, with or without
disclosing the fiduciary relationship;
M. To carry out the terms of any agreement that I may have entered into to sell
all or any part of any property or any interest that I may own in any business at the time of
my death;
N. To execute and deliver any written instruments that he/she may deem
advisable to carry out any power, duty, or discretion granted to himlher, and all persons
shall be fully protected in relying upon hislher power to execute every such instrument and
no one shall be obligated to see to the application by them of any money or property
received by them pursuant to the execution and delivery of any such instrument;
O. To do all other acts and things necessary or appropriate in the management,
administration and distribution of my estate;
P. To exercise any options available in determining, minimizing and paying taxes
in my estate as my executor may at his sole discretion deem appropriate, including inter
A~~-L"d- '~(J
-4-
July ..E!.., 1995
alia the right to disclaim or release any interest or power to which I or my estate might be
entitled.
SIXTH: Any and all payment or payments of any sum or sums, whether in cash or
in kind and whether of principal or income, payable to any beneficiary, shall be free from
anticipation, alienation, assignment, attachment, and pledge, and free from control by the
creditors of any such beneficiary.
SEVENTH: I nominate, constitute and appoint my daughter, PATRICIA
ARMSTRONG MORGAN, Executrix of my estate. Should she for any reason fail to qualify
as such Executrix, or having qualified choose not to serve or fail to serve as such, then I
nominate, constitute and appoint JAMES G. MORGAN, JR. my surviving Executor of my
estate.
EIGHTH: I direct my executor to pay from my estate, other than property specifically
devised and property that in the judgment of my executor should not be sold, all federal and
other estate and inheritance taxes with respect to property included in my Estate for estate
and inheritance tax purposes, whether disposed of by this Will or not. These taxes shall
be an expense of administration without apportionment to anyone.
I authorize my executor, in her sole and absolute discretion, to claim any expenses
of administration of my estate as an income or estate tax deduction, and I direct that no
compensating adjustments between income and principal shall be required as a result of
such action.
4/1$~~?
/'
-5-
July vJ, 1995
NINTH: Where appropriate, the masculine as used in this Will shall include the
feminine, the singular shall include the plural, and vice versa.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my last will
and testament, consisting of six (6) typewritten pages, the first five (5) of which bear my
signature in the margin for the purpose of identification, this ~ day of July, 1995.
h-->?,UdL7ISEALI
Signed, sealed, published, and declared by the above named Testatrix, KATHRYN
REIBER ARMSTRONG, and for her last will and testament, in the sight and presence of
us, who, at her request, in her sight and presence, and in the sight and presence of each
other, have hereunto subscribed our names as witnesses.
4/4y ,lffi~ Address
~~ d ~~~ -Address
4~?1(/IlIkj-Id~fJ) ~/A.llt,o
Iffi> &6.rrwcof 7fi. I IYI "1?(€TC'J.-v~ 1';6.. 1105
-6-
July iJ) , 1995
.
.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
SS
We, KATHRYN REIBER ARMSTRONG, the Testatrix and the witnesses,
respectively, whose names are signed to the Last Will and Testament, being first duly
sworn, do hereby declare to the undersigned authority that the Testatrix signed and
executed the instrument as her Last Will and Testament that she had signed willingly, and
that she executed it as her free and voluntary act for the purposes therein expressed, and
that each of the witnesses, in the presence and hearing of the Testatrix, signed the will as
witness and that to the best of his or her knowledge the Testatrix was at that time eighteen
years of age or older, of sound mind and under no constraint or undue influence.
~~
/Valid 4Jr.~
rj2.-,,~ d. ~//~
Subscribed, sworn to and acknowledged before me by KATHRYN REIBER
ARMSTRONG, Testatrix, and subscribed and sworn to before me by Vickie M. Joseph
and Pamela A. Millman
, witnesses, thiS2..O..t..bday of July, 1995.
OLtbJ1.tlL q, ~
Notary Public
1:\ClIENTSIMISCIARMSTRONIWlLL1OO1.00C
My Commission Expires:
Notarial Seal
VIctoria R. Moore, Nota!y Public
Harrisburg, Dauphin Cou~
My Commission Expire. Sept. 3. 1098
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