HomeMy WebLinkAbout96-00753
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llAZEL.L. l'IJ.>ER
1, I1^ZEL L. PIPER, of West Pennsboro Township,
GumlJerlaml County. PennGylvania, do make, puull sh and declare
thio tu be my Lar.t Will and Testament, hereby revoking all Wills
and Cudidlr. bv me at any time made.
I'l'EM I:
I direct that all inheritance and
1.!nUlte taxes becoming due by reonon of my death. whether ouch
taxes may be payable by my estate or by any recipient of any
property, shall be paid by the Executor out of the property
passinB under ITEM IV of this Will, as an expense and cost of
"dlllj nistration (.f my c5tr.te. The E~,::c.t:tor Ghall l1a.....(: no dut:;:J:
obligation to obtain reimbursement for any such tax so paid,
evell ~hough on proceeds of insurance or other property not
pasr;illg undel' this Will.
J::rE.~L II :
I direct the Executor to pay the
!!ltpellses uf my' last .tlllleoll and funeral expenses from the
property passing uncler this Will as an expense and cost of
administration of my estate.
,O',1':!1, Jl.l..:.
1 gi ve and beql.teath to my chUd J: en
living ~L mv deAth. 0l' th~ survivol' of them. absolutely and in
"'~p nimplE'. all "I' my hOllseh'Jld furnitUl'e anel furnishing,s.
buokn. picturen. jewelry. qilvel'ware. automobiles, wearing
;.Ippal'el .1ml all '.Jthel' arti';les ...f household OJ: personal use l'l
aclutllmen!; (l1ll1 all pulicies t,f insurance thereon. to be divided
amung them as they shal.l agree.
p(.1gc 1
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I give, devise and bequeath all
the rest, residue and remaindel' of my estate, not disposed of in
the preceding portions of this Will, to my children in equal
shal'es. If any of my said childl'en is not living at my death,
his ur hel' share shall be paid to the then living issue of said
deceased child, per stirpes. Provided, however, that if any
then living issue of said deceased child has not attained the
age of twenty-one (21) yeal's at the time of my death, his or her
Rhare shall be held in tl'ust by FARMERS TRUST COMPANY and
DOROTHY FINKENBINDER, as Trustees (hereinafter collectively
refened to as "Trustee"), IN TRUST NEVERTHELESS, and shall be
administered and distributed as follows:
(a) The Trustee shall quarterly pay to or for
the benefit of said issue (hereinafter referred to as
the "Beneficiary") all of the net income and so much
of the principal of said Trust aG, in the discretion
of the Trustee. may be necessary to maintain said
Beneficiary in the proper station in life. including
propel' 9upport, maintenallce, medical care and college
or higher education.
(b) Except with respect to issue of my son,
WILLIAM L, PIPER, upon the attainment of the age of
twenty-one (21) years by the Beneficiary, the Trust
shall terminate, and the Trustee shall distribute to
the Beneficlarv all the assets of the Trust. The
principal of any truut established for the benefit of
the issue of my son, IHI,LIAM L. PIPER, shall be
distributed upon the following schedule: (i)
one-third upon the attainment of the age of
twenty-one (21) hy ouch issue; (ll) one-half upon the
rage 2
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attainment of the age of twenty-five (25) by such
issue; and (Iii) the balance of the principal upon
the attainment of the age of thirty (30) by such
issue.
(c) Should the Beneficiary die before final
distribution of the assets of the Trust, but be
survived by then living issue, the Trustee shall
quarterly pay the net income from said Trust to or
for the benefit of said issue, per stirpes, living at
each time of quarterly distribution; as soon as any
one of said issue attains the age of twenty-one (21)
years, and in no event later than twenty (20) years
following the death of the Beneficiary, the Trustee
shall pay over all of the then assets in the Trust to
the then living issue of such deceased Beneficiary,
per stirpes. Should such Beneficiary die before
final distribution and not be survived by then living
issue. the provisions of subparagraph (d) herein
shall obtain.
(d) If at any time before final distribution of
the assets of any Tl'ust established for issue of a
deceased child. there is no living Beneficiary of the
Trust. the Trust shall terminate, and its assets
shall be paid to my then living issue, per stirpes.
Provided, the share of any issue of a deceased child
for whom a Trust has been established hereunder shall
be added to the prillcipal of that Trust, if if such
Trust is still in existence.
Page J
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I'l'El'l. V: In the settlement of my estate
and during the continuance of the foregoing Trusts. the
Executor and the TruBtee shall posBess, among others, the
following powers:
(a) To retain any investments I lnay have at my
death. including specifically those consisting of
stock of any bank even if I have named such bank as
the Executor or Trustee hereill. so long as the
Executor or Trustee may deem it advisable to my estate
so to do.
(b) To vary investments, when deemed desirable
by the Executor or Trustee, and to invest in such
bonds, stocks, notes, real estate mortgages or other
securities or in such other property. real or
personal, as they shall deem wise. without being
restricted to so-called "legal investments", and
without being limited by any statute or rule of law
regarding investments by fiduciaries.
(c) In order to effect a division of the
principal of a Trust or for any other purpose,
incIuding any finaI distribution of a Trust, the
Executor or Trustee is authorized to make said
divisions or distributions of the personalty and
reaIty, partly or wholly in kind. and to allocate
specific assets among beneficiaries and Trusts created
hereunder so long as the total market value of any
share is not affected by such division. distribution
or allocation in kind. Should it appear desirable to
partition any real estate, the Executor or Trustee is
authorized to make. join in and consummate partitions
:tLLL
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of lands, voluntarily Ol' involuntarily, including
giving of mutual deeds, l'ecognizances or other
obligations, with as wide powel's as an individual
owner in fee simpIe.
(d) Tu sell either at public or private sale and
upon such terms and conditions as the Executor or
Trustee may deem advantageous to the estate or Trust.
any or all l'eal or personal estate or interest therein
owned by the estate or Trust severally or in
conjunction with other persons or acquired after my
death by the Executor or Trustee, and to consummate
said sale or sales by sufficient deeds or other
instruments to the purchaser or purchasers. conveying
a fee simple title, free and clear of all trust and
without obligation Ol' liability of the purchaser or
purchasers to see to the application of the purchase
money or to make inquiry into the validity of said
sale or sales: also. to make. execute. acknowledge and
deliver any and all deeds, assignments, options or
other writings which may be necessary or desirable in
carrying out any of the powers conferl'ed upon the
Executor Ol' Trustee in thin paragraph or elsewhere in
my Will.
(e) To mortgage real estate, and to make leases
of J: eal es ta te .
(f) To borrow money from any party. including
the Executor or Trustee. to pay indebtedness of mine
or of my estate, expenses of administration or
inheritance, legacy, estate and other taxes, and to
assign and pledge assets of my estate therefor.
P"g,e 5
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(~) To pay all costs, taxes, expenses and
charges in connection with the administration of my
estate or a Trust.
(h) To vote any shareD of stock which form a
part of the estate or Trust, and otherwise to exercise
all the powers incident to the ownership of such stock.
(i) In the discl'etion of the Executor Ol'
Trustee, to unite with other owners of similar
property in carrying out any plans for the
reorganization of any corporation or company whose
securities form a part of the estate.
(j) To disclaim any interest in property which
would devolve to me or my estate by whatever means,
including but not limited to the following means: as
beneficiary under a will. as an appointee under the
exercise of a power of appointment, as a person
entitIed to take by intestacy, as a donee of an inter
vivos transfer, and as a donee under a third-party
beneficiary contract.
(k) To do all other acts in their judgment
deemed necessary or desirable for the proper and
advantageous management, investment and distribution
of the estate or Trust.
I.I.EtLJlJ: \~henever and as often as any
beneficiary hereunder, to whom payments of income or principal
are herein directed to be made, shall be under legal disability,
or, in the sole judgment of the Tl'ustee, shall otherwise be
unable to apply such payments to his own or her own best
Page 6
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aloo set my initialo for greater security and better
identification thio q~ day of 5~bzr . 1990.
ii.(iA.,~LJ..J-..b./
lIAZEe--L~ PIPER =-F-
__(SEAL)
We, the undersigned. hereby certify that the foregoing
will was signed, sealed. published and declared by the
above-named Testatrix as and for her Last Will and Testament, in
the presence of us, who. at her request and in her presence and
in the presence of each other, have hereunto set our hands and
seals the day and year first above written, and we certify that
at the time of the execution thereof, the said Testatrix was of
sound and disposing mind and memory,
~ e p+ ~(SEAL)
Residing at ,3 95 /Jrf etJcJ( ~
'vEWtJ~ 11.:< PAc II~~( I
Residing at lMlP AII"Y1vfQtu 'Drl~
J1~csbW8, 7,4 170S5
Residing at q4U, Afu:,VIPI.l1 'D'/k
~bhut~jI 'f./J, t7~sL
_(SEAL)
(SEAL)
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l\Ifl::J:l1A'lI.T
COMMONWEALTH OF PENN5YLVANI^
COUNTY OF (!lo( rnhoJMul.
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55:
ilnd
We. .1osepl\ E:....R[l!iR_~.e ,_<:'Ii:lin<z ,5. Grczll
__GlqJ,_R,_~lL_..- ,.., t;he WitneuseD whoDe names are
signed to the attached or foregoing instrument. being duly
qualified according to law, do depose and say that we were
present and saw Testatrix. HAZEL L. PIPER. sign and execute the
instrument as her Last Will and Testament; that Testatrix signed
willingly and that she executed said Will as her free and
voluntary act for the purposes therein expressed; that each of
us in the hearing and sight of the Testatrix signed the Will as
Witnesses; and that to the best of our knowledge the Testatrix
was at that time eighteen (18) or more years of age, of sound
mind and under no constraint or undue influence.
~xl~
Witness
~,4:t. ~L.
c.J--' Witness
-~~_.... .
Witness
Sworn to and subscribed
before me this ~ day
of xhfl'-bJl(.,L., 1990.
~~
publi c
Hy Commil3sion Expires:
Il~Tf,n''\l SEAL
LISA t.Vf:. E U .:t!. l:;-:Jry F"l,blic
Cen.;) Ildl C..i..~. C.... ; ~:r::rJ (a., P3.
My C(;!llmL~iol1 hjJirc~ UklY 13. 1991
(SEAL)
21 - 96 - 753
RENUNCIATION
In Re Estate of
IIAZ~:I, I.. PIPER
deceased.
To the Register of Wills of
CUMBERLAND
County, Pennsylvania.
The undersigned
children and named co-executors
of
the above decedent, hereby renounce(s) the right to administer the estate and respectfully nsk(s) that Letters
Testamentary
be issued to
WITNESS
our
hand this 9th day of
Sept. . 19~.
! tlilu:"'-,/~ ,/':J~
350 Barnstab~n~u;~Rd.. Carlisle, PA 17013
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2465 Ritne Highway, Carlisle, PA 17013
(Address)
.. ~~C! p~ 1-
l.-) (Signature)
385 Mt. Rock Road, Newville, PA 17241
(Addres.)
l!l Me- f' d.. ',1,:-<-
'(Signature)
401 Mt. Rock Road, Newville, PA 17241
(Add res.)
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21 - 96 - 753
Financial rSrrus~ Company
\.. crVICCS
September 18, 1996
Register ofWi\1s
cumberland COWlty court House
Carlisle, P A 17013
RE: Estate of Hazel L. Piper
Dear Register of Wills:
On September 7, 1996 a Petition for Probate and Grant of Letters and a RenWleiation fonn were
submitted to your office for the Hazel L. Piper Estate. 'This letter is being written at the direction
of Jerry Duffie concerning the RenWlciation Fonn.
The four co-executors named in the Will, who executed the RenWleiation fonn, arc the
beneficiaries in the Will as well as the intestate heirs. Therefore, the Renunciation fonn, as
submitted, should be accepted. Letters of Administration C.T.A. should be issued to Financial
Trost services Company.
If you have any questions, please contact me or Mr. Duffie. Thank you.
v cry truly yours,
b.~~
Senior Vice President
and Trost officer
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COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
PENNSYLVANIA ORPHANS' COURT DIVISION
No, 21.96.0763
Estate of HAZEL L. PIPER, Deceased
Late of West Pennsboro Township
FIRST AND FINAL ACCOUNT OF
FINANCIAL TRUST SERVICES COMPANY
ADMINISTRATOR C,T.A,
Date of Death:
Lelters Granted:
First Complete Advertisement of Grant of Lelters:
Account Stated to:
August 27, 1996
September 24, 1996
June 27, 1997
March 26, 1999
SUMMARY & INDEX
~
PRINCIPAL
Receipts 2 $ 746,267.61
Net Gain on Conversions 3 21.40
Adjusted Balance $ 746.309.01
Less Disbursements 4 (119,266.10)
Balance before Distributions $ 627,020.91
Less Distributions to Beneficiaries 5 (186.885.67)
Capital Changes
Principal Balance Remaining $ 440,135.24
INCOME
Receipts 5 $ 6.138.70
Less Disbursements 6 (222.09)
Balance before Distributions $ 5,916.61
Less Distributions to Beneficiaries 6 (5.730.41)
Income Balance Remaining 186.20
COMBINED BALANCE REMAINING $ 440.321,44
COMPOSITION OF NET BALANCES
Principal
Market Value
March 16. 1999
Cost Basis
$ 432,000.00
7,964.78
170.46
$ 440.135.24
Farm. 425 M\. Rock Road. Newville. PA
489 shs. Keystone Financial. Inc.
Cash
$ 432,000.00
17 .848.50
170.46
$ 450,018.96
Income
Cash
$
PRINCIPAL RECEIPTS
Inventorv Flied
Per Copy of Invenlory Flied
Subsequent Recelpls:
12/26/96 Dorothy M. Finkenbinder $
Merle E. Piper
Joseph E. Piper. Sr.
William L. Piper
9/4/97 Dividend Reinvestmenl211.81875 shs.
Keystone Financial. Inc.
10/22/98 Joseph E. Piper, Sr.
William L. Piper
Merle E. Piper
Dorothy M. Finkenbinder
12/31/98 PA Dep\. of Revenue, tax refund. 1997 Fiduciary Tax
IRS, tax refund, 1997 Fiduciary Tax
2/11/99 Joseph E. Piper, Sr.
Dorothy M. Finkenbinder
2/18/99 Merle E. Piper
WIlliam L. Piper
Total Principal Receipts
-2-
186.20
$
186.20
$ 664,185.53
7,500.00
7,500.00
7,500.00
7.500.00
3,450.08
8.531.25
8,531.25
8,531.25
8,531.25
97.00
830.00
3,400.00
3,400.00
3,400.00
3,400.00
82.102.08
$ 746.287.61
PRINCIPAL CONVERSIONS INTO CASH
~
01106/97 444 shs. Cumberland Valley Co-Op Assn.
Proceeds 4.440.00
Inventoried at 4,440.00
04/22/97 1949 Chevrolet, 3/4 Interest as appraised
Proceeds 1,875.00
Inventoried at 1 ,675,00
06/11/97 .85 sh. Keystone Financial Inc.
Proceeds 26.88
Inventoried at 13.84
13.04
09/05/97 .8168 sh. Keystone Financial, Inc.
Proceeds 21.70
Inventoried at 13.34
TOTALS
$
21.40
Net Gain on Conversions
PRINCIPAL DISBURSEMENTS
09/10/96 Register of Wills. letters Testamentary
09/25/96 PP&l, service
United of PA, service
Peterman power Equipment, Inc.
Denny McCullough, Inc.. trucking services
10/03/96 E.l. Ross, Inc., premium and admlnlstrallve fees due Policy MP-020987
10/07/96 Cumberland Valley Cooperallve Assoc., fertilizer
Ewing Brothers Funeral Home
Patriot News Co. balance due
communlcall of Comm. & Home Health, balance due
10/1 0/96 Zelgle~s Gulf Service Stallon, Inspection of 1988 Chevrolet truck
Georges' Flowers
10/18/96 Clugston Ag & Turf, Inc.
10/21/96 Peterman power Equipment, Inc., appraisal of farm equipment
Carlisle Memorial Service, Inc.. lettering monument
PNC Bank. checks presented after date of death
10/23/96 PP&l, service
Merle E. Piper, reimburse for balance due. Clugston Ag & Turf, Inc.
United of PA, service
Cumberland Valley Cooperallve Assoc., fertilizer and barley
Peterman power Equipment, Inc., service and parts
10/25/96 Andgrow Fertilizer, fall services
10/28/96 Nolt's Equipment. muffler
11/01/96 Denny H. McCullough Trucking, Inc.. hauling straw
Register of Wills, Short Certificates
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I.lli
8.36
$
0.00
$
21.40
$
360.00
24.87
97.78
252.90
143.31
461.00
532.45
6,510.00
4.50
42.40
49.12
126.14
186.32
120.00
75.00
3,333.56
47.79
29.50
29.57
988.82
1,227.71
265.00
175.00
125.00
18.00
PRINCIPAL DISBURSEMENTS (contlnuedl
11/01/96 Chambersburg Farm Service. Inc., parts
11/16/96 Carlisle Farm Service
Unlled of PA, service
PP&l. service
Shetron Welding. repair axle
Barrick Tire Sales. tube and repairs
Ronald Souder, farm supplies
MiliaI'd Finkenbinder. reimburse for Gllbert's Professional Pest control
Cumberland Valley Cooperative Assn.
11/26/96 Agway Energy Products
Diversified Appraisal Services. appraisal of farm on Ml. Rock Road, Newville
Register of Wills. estimated PA Inheritance Tax
Heishman Trucking. hauling shelled corn
12/11/96 Ml. Rock UM church, funeral luncheon
David Speck. hauling corn and soybeans; shell corn and combing beans
Richard G. Mains, corn and alfalfa
Heishman Trucking, hauling shelled corn
Barrick Tire Sales, parts
Frances and Daniel Mains, corn hauling
12/31/96 Pioneer HI.Bred International. Inc,. corn
01/02/97 United of PA, service
PP&l, service
Denny H. McCullough Trucking. Inc.
01/03/97 Agway Energy Products
01/28/97 PP&l, service
Unlled of PA, service
01/29/97 Agway Energy Products
02/10/97 NolI's Equipment, drill
Rowe's Antiques, appraisal of personal property
03/28/97 Martson, Deardorff. Williams & Olto
04/11/97 Martson, Deardorff, WIlliams & Olto
PA Department of Revenue, 1996 State Tax Due PA 40
04/22/97 Register of Wills. Short Certificates
Tammy Prosser, Notary fees
OS/22/97 Martson, Deardorff, WIlliams & Olto
OS/27/97 Cumberland law Journal, Advertising lelters of Administration CTA
Register of wills, filing PA Inheritance Tax Return and Certified Copy of Will
Register of Wills, balance PA Inheritance Tax
06/06/97 Register of Wills, additional probate fee
07/07/97 Martson. Deardorff, Williams & Olto
The Sentinel, Advertising lelters of Administration CTA
04/20/98 PA Department of Revenue. 1997 Fiduciary Income Tax
IRS, 1997 Fiduciary Income Tax
10/22/98 IRS, Federal Estate Tax
11/23/98 Martson, Deardorff, WIlliams & Olto
01/04/99 IRS. Interest due Federal Estate Tax
Reserved:
Financial Trust Services Company
Closing and Filing Costs
TOTAL PRINCIPAL DISBURSEMENTS
103.26
103.26
29.45
75,66
104.00
20.45
515,00
26.71
1.767.86
593.24
500.00
30,000.00
281.35
163.62
1.902.00
287.28
139.91
42.25
148.98
1.414.86
32.96
102.68
220.40
396.63
116.34
62.33
286.80
3,000.00
65.00
2,333.50
276.50
230.00
15.00
15.00
495.00
60.00
18.00
5,047.13
70.00
445.50
68.04
150.00
1,000.00
34.125.00
450.00
203.60
15,157.83
1,400.00
$ 119.288.10
PRINCIPAL DISTRIBUTIONS TO BENEFICIARIES
10/22/96 Distributed In kind Form Equipment os appraised to Merle Piper, Joseph Piper Sr.,
William Piper and Dorothy Finkenbinder
11/07/96 100 shs Formers Notional Bancorp Inc. distributed In kind to Dorothy Finkenbinder
1 sh. Agway, Inc. distributed to joint owner Joseph E. Piper, Sr.
5M par Agway. Inc. Subordinated Money Markel Certificate due 10.31.97
to joint owner Joseph E. Piper Sr.
Farmers National Bank CD2006766 to joint owner William L. Piper
Farmers National Bank CD2006085 to joint owner Joseph E. Piper Sr.
Farmers National Bank Savings 5008254 to joint owner Dorothy M. Finkenbinder
PNC Bank CD21001052766 to joint owner Dorothy M. Finkenbinder
PNC Bank CD21 001052767 to joint owner Dorothy M. Finkenbinder
Farmers Trust Co, CD101666 to joint owner Joseph E. Piper. Sr,
Farmers National Bank CD2006647to joint owner Merle E. Piper
02/10/97 Personal property as appraised to Merle Piper. Joseph Piper Sr.. William Piper
and Dorothy Finkenbinder
04/22/97 1949 Chevrolet. 1/4 Interest distributed In kind to Joseph E. Piper. Sr.
Distributed In kind to Piper Acres:
1988 Chevrolet truck, as appraised
1979 Dodge Aspen. as appraised
1971 Chevrolet truck, as appraised
1 sh. Cumberland Valley Co.Op Assn.
TOTAL PRINCIPAL DISTRIBUTIONS TO BENEFICIARIES
PRINCIPAL CAPITAL CHANGES
Financial Trust Com,
169 shs. Inventoried at
06/05/97 169 shs. Exchanged for Keystone Flnanclallnc,
o
Kevstone Financial. Inc.
013/05/97 278.85 sh Exchange of Financial Trust Corp.
06/11/97 ,85 sh Sold
278 shs.
09/04/97 211.8175 shs. Dividend Reinvestment
489.8175 shs.
09/05/97 .81875 sh Sold
489 shs,
INCOME RECEIPTS
01/27/97 Hillside Poultry Farm
U.S. Dept. of Agriculture
Adams Electric Cooperalive, 1996 Patronage Capital refund
Dividends. Keystone Financial. Inc. 2.10.97 to 1.21.99
Interest, Fed Fund 11.4.96 to 1.2.98
Interest, Temp Fund 2.4.97 to 1.2.98
Interest. KeyPremler Prime Money Market Fund 1.2.98 to 3.1.99
Total Income Receipts
-5-
$ 46,800.00
2.500.00
12.50
2.500.00
19,050.00
8,012.63
9.736.15
9,030.17
17 .529.66
35,253.08
25,039.48
1,987.00
625.00
8.000.00
600.00
200.00
10.00
$ 186,885.67
$
$
4.541.88
4.541.88
0.00
$
4,541.88
13.84
4,528.04
3,450.08
7,978.12
13.34
7,964.78
$
$
3.480.19
930.00
13.78
1,038.41
409.60
41.85
224.87
$
6.138.70
INCOME DISBURSEMENTS
04/10/97 PA Dep!. of Revenue, 1996 PA41 tax due
Financial Trust Services Co., Income fee
$
125.00
97.09
Total Income Disbursements
$
222.09
INCOME DISTRIBUTIONS TO BENEFICIARIES
Dorothy M. Finkenbinder 12-31.96 to 12-31-98
Merle E. Piper 12.31-96 to 12.31.98
Joseph E. Piper, Sr. 12-31.96 to 12-31-98
WIlliam L. Piper 12-31-96 to 12-31.98
$ 1,432.57
1,432.57
1,432.57
1,432.70
$ 5,730.41
Total Income Distributions to Beneficiaries
FINANCIAL TRUST SERVICES COMPANY
ADMINISTRATOR C.T.A.
HAZEL L. PIPER
l
Ja e F. Burke. PresidenVCEO
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Jane F. Burke. PresidenVCEO, Financial Trust Services Company being duly sworn, depose and
say that the foregoing Account, both as to the lIems of charge and discharge, Is just and true to the best of her
knowledge and belief.
FINANCIAL TRUST SERVICES COMPANY,
ADMINISTRAT~ C.T.A.
, Vu.- '1~I.LJl
Ja F. Burke, PresldenVCEO
Sworn 10)lnd Subscribed before me
this 2.'7 day of March. 1999.
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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
PENNSYLVANIA ORPHANS' COURT DIVISION
IN THE ESTATE OF HAZEL L. PIPER
LATE OF WEST PENNSBORO TOWNSHIP
SCHEDULE OF PROPOSED DISTRIBUTION
Balance for dlstribullon as per First and Final Account
filed March 26, 1999 $440,321.44
Distribution
Market Value
March 17, 1999 Cost Basis
Dorothy M, Finkenbinder
One.fourth Undivided Interest, Farm
425 Ml. Rock Road, Newville, PA $ 108,000.00 $108,000.00
122 shs, Keystone Financial, Inc. 4,453.00 1,987.13
Principal Cash 51.74 51.74
Income Cash 46.55 46.55
$ 112,551.29 $110,085.42
Joseph E. Piper, Sr.
One.fourth Undivided Interest, Farm
425 Ml. Rock Road, Newville, PA $ 108,000.00 $108,000.00
122 shs. Keystone Financial, Inc. 4,453.00 1,987.13
Principal Cash 51.74 51.74
Income Cash 46.55 46.55
$ 112,551,29 $110,085.42
Merle E. Piper
One.fourth Undivided Interest, Farm
425 Ml. Rock Road, Newville, PA $ 108,000.00 $108,000.00
122 shs. Keystone Financial, Inc. 4,453.00 1,987,13
Principal Cash 51.74 51,74
Income Cash 46.55 46.55
$ 112,551.29 $110,085.42
William L. Piper
One.fourth Undivided Interest, Farm
425 Mt. Rock Ro~d. Newville, PA $ 108,000.00 $108,000.00
123 shs. Keystone Financial, Inc. 4,489.50 2,003.39
Principal Cash 15.24 15.24
Income Cash 46.55 48.55
112,551.29 110,065,18
$ 450,205.16 $440,321.44
-7-
Fun DAt(:;S OF D[ATH ArtER 1:1I3lfOI CtlECK
ilEnE If ^ SPOUSAL C'-'
INHERITANCE TAX RETURN ~o.~,,,-~ycnED1T1SCtA~,Q.D-...:_
COolUCll<'o'o<Al!IHlf""..,WANIIo RESIDENT DECEDENT FILE NUMDER
ocP""~~r~""l> (TO BE FILED IN DUPLICATE 21-96-0753
IWlI11SlllJ\G.PA"''''''''',.WITH THEREGtSJsH Ol'y.'I_~!:~L~~u~ry,coOE,~~=!JA~, Nu,...Ptfl. .
DECEDENT'S NAlolr ILAST, fiRST. AND t.4IDDlE INITIAU creE DENt" COMPLEtE ADDRESS
Piper, Hazel L 425 Ml Rock Rond
socIAL.Ec~~,~y~~;~~014 r~~;;2~~~~---- o~~;;~;;,;,-,-" u' c.,~~WVil~~:~er::~~1
SURVIVING srOUSE'S NAME If APPUCABlE) SOCIALs.:cUnITY NuMoLn---- -AMoUNt IIleEIVEO ISEE INsmuclloNS)
0.00
m 1. Original Return D 2. Supplemental Relurn CJ 3. RemaInder Return
(for dales prior to 12-12-1121
D 4. Umited estate CJ 40. Future Interest Compromise 0 S. Federal Eltate Tax
(for dllles 01 death after 12- 12-821 Return Required
rn a. Decedent died Testate 0 7. Oeeedent Malnlalned a Living Trusl .1...__ 8. Tolal number of Safe Oepos!:
Attach co of Wi I Attach co ortrusl Bous
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTEO TO :
NAME COMPlEtE UAlUNOAOOOfSS
Financial Trust Services Co,
TElEPHONE NUMBER
(717)240-4504
1. Real Estate (Schedule A) (1)
2. Slocks and Bondi (Schedule B) (2)
3. CloselV Hetd Stock/Par1nershlp Interest (Schedule C) (3)
4. Mortgages and Noles Receivable (Schedule 0) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
a. Jointly Owned Property (Schedule F) (5)
7. Transfers (Schedule G) (Schedule l) (7)
8. Total Groll Allot. (total lines 1-7)
G, Funeral Expenses, Adminislrative Costs, Miscellaneous (0)
Expenses (Schedule H)
10. Debts Mortgage Uabllitles, Uens (Schedule Q (10)
11. Total Deductions (total lines 0 & 10)
12. Net Value of Estate (line 8 minus line 11)
13. Charitable and Governmental Bequests (Schedule J)
14. Net Value Subjecl to Tax (line 12 mInus line 13)
P.O. Box 220
Carlisle, PA 1 ~OJ 3
432,000.00
6,991.66
r.... ,..
, J
None
None
I.'
94.529.96
126.663.67
None
(0)
664,165.53
33,464.45
20,266.36
(11)
(12)
(13)
(14)
53,750.63
610,434.70
610,434.70
15. Spousal Transfer (for dates after 8-30-04)
See Instructlonl for Applicable Percent on Reverie (15)
Side. (Include values from Schedule K or Schedule M.)
18. Amount 01 line 14 taxable a 6% rale (10)
(Include values from Schedule K or Schedule M)
17. Amount 01 line 14 taxable a115" rate (17)
(Include values from Schedule K or Schedule M)
18. Principal tax due (Add lax from line 15, 18 and from line 17)
10. Credill Spousal Poverty Credit Prior Payments Discount
0.00 + 30,000.00 + 1576.95
0.00
610,434.70
0.00
x_o.o!!...."
X .06 ""
X .15 =
(10)
Interest
0.00
(19)
(20)
31,576.95
20. If line 10 Is greater 1han line 18, enler the difference on line 20. This II the OVERPAVMENT
liD
21. tfline 181s greater than line 10, enter the difference on line 21. This is the TAX DUE.
A. Enler Ihe Interesl on the balance due on line 21A.
B. Enler the lolal 01 line 21 and 21A on line 21B. This I, the BALANCE DUE.
Make_ Ch!ck P8:yal:!~~_~o: Regl,-ter,.~~__V'lilIs. A.gent
DE SURE TO ANSWER ALL OUESTIONS ON REVERSE SIDE AND TO RECHECK MATH
Under penattles at perJUry, I doelare that I have examined this return, including accompanymg schedules and slatement', and to the bDst 01 mv knowledge and belief,
It Illrue, cOlTecl and complele. I declare thai all real eslale has been reported altrue market value. Declaration of preparer other than personal repreaentaUve II
based on elllnlormatlon 01 which p!!parer has af!Y kno!!!_l!.~ge. _._____._ ____
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
Financial Trust Services Co. Q ~ A/ ~6.~;L...~-----,_._----- u. ,.
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS
Check here If you are requestIng a relund of your overpayment
(21)
(21A)
(21D)
5,047.13
0.00
5,047.13
Dftte
... 5/~?Ij.L_
Dale
~1.
L
SCHEDULE A
REAL ESTATE
co~'"O'""''Y\YAH''
'" ,....~~l~l~
-
ESTATE OF
'.
VALUE AT OAll:
OF DEATH
DESCRIPTION
432,000,00
1.
Farm - 425 Ml Rock Road, Nawvllle, PA
Total alia enter on tine 1 reea itulaUon
432 000.00
~M.1Ma1"NNI'fl""'"
....M.ucll.u...~
.... "'IlIINTOIClOINt
\ SCHEDULE E \
CASH, BANK DEPOSITS AND
..,_o~=.="~~_~~-~SB.~(:~l~~~RT.L~-,--~,'~"--- _~I.."J'1InlOL1Yllt -
FILE NUMBER
21-96-0753
EST"TE OF
Hazel L. Piper
1.
2.
3.
4.
5.
6,
7.
6,
9.
10.
11,
12.
13.
14.
---
oint! -ownld with thl RI hi 01 9UrYIYOrl~_~_~~~.~~_!!i~.c~~~~.~~~edu.!!_F.)
OESCRlPTION
V"LUE "T
O"TE OF OE"TH
PNC Bank Balance Checking Accl 5140407665
Farm Equipment as Appraised
U.S. Oepl 01 Agriculture
Cumberiand Valley Co-Op Assn. Proceeds Soyboans
HlIIslde Poultry Farm Proceeds Sale 01 Com
PA Dairy & Allied Industries Assn. Inc.
Francis and Daniel Mains 1996 Farm Rent
Personal Property as Appraised
Commonwealth of PA - Refund of Uquld Fuels Tax
Chambersburg Farms Service, Inc. - Refund
1971 Chevrolet Truck, as appraised
1979 Dodge Aspen, as appraised
1966 Chevrolet Truck, as appraised
1949 Chevrolet Deluxe, as appraised
24,002.32
46,600,00
1,299.00
2,942.02
4,414.64
611,00
600.00
1,967.00
70.74
103.26
200.00
600.00
6,000.00
2,500.00
94,529.98
Total alia enter on line" recap.ltulation)
(II more space Is needed,lnlert additlonalsheelS of lame Ilze)
I
I
_.........._n._ J SCHEDULE F l
... _"'_"AI"_ JOINTLY-OWNED PROPERTY
~"'''0l!fT_=-----=~ __ _.__._..__==-~__ _ _ -;".;_==--=,.---..----:c.=~c.'_'_'O._".:..::..:.......~_'_~~ .--- ---
ESTATE OF FILE NUMBER
Hazel L Piper 21-96-0753
Jolnllononll'):
A.
B.
C,
0,
Joseph E. Piper
Dorothy M. Finkenbinder
Wi11lam L Piper
Merle E. Piper
.l.lllilS
385 Ml Rock Road, Newville, PA 17241
2465 Ritner Highway, Carlisle, PA 17013
350 Bamslable Road, Carlisle, PA 17013
401 Ml. Rock Road, Newville, PA 17013
J\E.l"WQNSHIP TO DECEDENT
Son
Daughter
Son
Son
i
I
,
i
;1
'1
Jolnllv-owned property:
1,1~.M LETTER DATE TOTAL VALUE DECD'S DOLLAR VALUE OF
NUMBER FOR
JOINT MADE DESCRIPTION OF PROPERTY OF ASSET "INT. DECEDENT'S INTEREST
TENANT JOINT
1, A. N/A ISh. Agway Inc. 25.00 50% 12.50
2. A. N/A Agway Inc. Subordinated Money Market
CTF Due 10/31/97 5,000,00 50% 2,500.00
3, C. 03/04/96 Farmers National Bank CD 2006768
plus accrued Interesllo 000 $100.00 38,100.00 50% 19,050.00
4. A. 05/03/9f Farmers National Bank CD 2006065
plus accrued Inleresl to 000 $25,25 16,025.25 50% 8,012.63
5. B. 10/24/83 Farmers National Bank Savings 5006254
plus accrued Interesllo 000 $83.88 19,472.30 50% 9,738.15
6. B. 10/29/85 PNC Bank CD 21001052766
plus accrued Interest to 000 $60,33 18,060.33 50% 9,030.17
7, B. 11114/8! PNC Bank CD 21001052767
plus accrued inleresl to 000 $4.17 35,059.31 50% 17,529,66
8. A. 11/27/9: Farmers Trusl Co CD 101666
plus accrued Interesllo 000 70,506.15 50% 35,253.08
9, B. N/A 100 Shs. Farmers National Bancorp Inc 5,000.00 50% 2,500.00
10. D. N/A Farmers National Bank CD 2006647
plus accrued Interesllo 000 $78,96 50,078.96 50% 25,039.48
Total (alia enter on line 8, recanllulaUon' 128 663.67
,
{
(If more.pacl'l needed, Inlert additlonal.hllts of 11m' size)
~ ~~~~~~'~=~=~==c.~~..~""c=JcA~L~~~'!*l~~~~:Slt~~~~~~" ~=="'c.,===.PI,'A" JYo'.orhlnl
ESTATE OF
ITEM
NUMBER
A.
1.
2.
3.
B,
Hozol L PI or
FILE NUM BeR
DESCRIPTION
21-96-0753
AMOUNT
Funoral Exponsos :
Ewing BrotholS Funoral Homo
Corllslo Momorlal SOIVlco Inc.
Ml Rock Unllod Mothodlst Church
6,510.00
75.00
163.62
Admlnlstratlvo Costs:
Financial Trust SelVlces Company
15,157,63
1. Perlonal Reprellntatrv. Commllllonl
Social Security Number of Perlonal Aepr..entatlve:
2,
3.
4.
C.
1.
2.
3.
4.
Vear Commllllonl paid .
Attorney Fit.
Martson, Deardorff, Williams & Otto
10,105.00
FamUy Exemption
Clalmanl
Addle.. of Clalmanl al decedent', death
Street Add,...
Cny
Relationship
SIal.
0.00
Probatl Feet
Re91ster of Wills
393.00
Miscellaneous Expenses:
Tammy Prosser, Notary Fees
Miscellaneous Filing & Closing Costs
Diversified Appraisal SelVices, farm appraisal
Rowe's Antiques, appraisal fee
15,00
500.00
500.00
65.00
Tolal (alia enter on line D. recapitulation)
(II mort SpICI I, n'lded, Inlt,t addltlonal,h..11 01 lame llze)
33,484.45
~THDI'"NI&n"AM,l
.... "''''AlfCI ,.....T\.11f4
..,aIilTElIClDltrfT
SCHEDULE I
DEBTS OF DECEDENT
MORTGAGE LIABILITIES AND LIENS
., '-',==_=='"~~'.7="C "'0'.=0.'''. ',-._,"~'"-,""~ .~'" .--~.",~" -J~Le.a.!l.eJ~!Inl CLI me
FILE NUMDER
21-96-0753
EDTATE OF
Hazel L Piper
IT~ --O~D'cnIPTloN-----'''----'-'
NUMaER
-.woUNT
1. United of PA, telephone selVlce
2. Pennsylvania Power & Ugh~ selVlce
3. Denny H. McCullough, Inc., trucking selVlce
4. Peterman Power Equlpmen~ Inc., balance due
5. E.L Ross, Inc., premium and admln fees due policy MP-020967
6. Cumberland Valley Cooparetive Association, farm supplies
7, Communlcall of Comm. & Home Health, balance due selVlces 7/31/96-6/31/96
8. Zeigler's Gulf SelVlce Slation, Inspection 10 1966 Chevy truck
9. George's Flowers, balance due
10, Clugston Ag & Turf, Inc., balance due
11. Merle E. Piper, reimburse for balance due clugston Ag & Turf, Inc.
12. Andgrow Fertilizer, selVlces
13. Noll's Equipment, muffler
14, Chambersburg Farm SelVlce Inc, parts
15, Carllsla Farm SelVlce, parts
16. Shelron Welding, repair axel
17, Barrick Tire Sales, tube and repairs
18. Ronald Souder, farm supplies
19, Millard Finkenbinder, reimburse for selVlces Gilbert's Professional Pesl Control
20. Agway Energy Products, balance due
21. Patriol-News Co, balance due
22. Heishman Trucking, hauling selVlce
23. David Speck, hauling salVlces
24. Richard G. Mains, corn & alfalfa
25. Frencls & Daniel Mains, corn hauling
26. Pioneer HI-bred Intemational, Inc., corn
27. Noll's Equipment, drill
28. PNC Bank, checks presanted after DDD
29. Pennsylvania Departmenl of Revenue, additional 1996 PA40 lax due
252.07
367.34
488.71
1,600.81
461.00
3,269,13
42.40
49.12
126,14
186.32
29,50
265.00
175.00
103.26
103.26
104.00
62.70
515.00
26.71
1,276.67
4.50
421,26
1,902.00
287.28
148.96
1,414.86
3,000.00
3,333.56
230.00
Totlll (11110 enler on line 10 recllpilulllllon)
(II more 'pace II needed, Inurt additional sheell at IIIme llze)
I
j
=1
20,266.38
~A&.,"DI'"~vAlA'
It "'''''fCI'f,u..f\IfW
---1I1!\1NtOCgPl!'lT
ESTATE OF
l SCHEDULEJ
BENEFICIARIES
... . .~,=~=~~=~"~~"=~=.,===~~"=".,"c~=~~~_=~=~~
FILE NUMeER
21-96-0753
_:..==;c_;~.;:.;=-:.=-_~..=.::.::..
- .
Hazel L Piper
ITEM
NUMOER
NAME AND ADDRESS OF OENEFICIARY
RELATIONSltlP
AMOUNT OR
GHARE OF ESTATE
A. Tluble aequII'I:
1,
William L Piper
350 Barnstable Road
Carlisle, PA 17013
Son
25%
2.
Dorothy M. Finkenbinder
2465 Ritner Highway
Carlisle, PA 17013
Joseph E. Piper, Sr.
385 Ml Rock Road
Newville, PA 17241
Daughter
25%
3.
Son
25%
4.
Me~e E. Piper
401 Ml Rock Road
Newville, PA 17241
Son
25%
ITEM
NUM OER
NAME AND ADDRESS OF OENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charitable and Governmental aeli"es'l:
1.
TOTAL CHARITABLE AND GoveRNMENTAL BEQUESTS (ASIO enler on line 13.Reca ilulalion
(II more Ipace II n.eded, Inlln additional IheelS 01 same Ilze)
0.00
1fa~t ]t~iU alt~
-
Qll'~1ta 1tt l' It t
Qf
I!I\::EL, L.. I'IPEII
I, III\:EL r.. PHJEft, Qt We~t PennslJoro Township,
':lIl11llerl.:UItI "otlnt.v. Pp.nllt:vlvatli~\. do make, puhlish aud decl.lre
t.Ili" l'J ~" m" k1"1: Wi 11 ano Teslament, here~y re'lu~.inl!. all I~lll"
..11111 ';l.ltlki.l:t bv me at anv time madp..
ITEM I:
r direct th~t all inllerit~nce allll
"::I.Itl' I.IX"':: 1J~1;,\mill~ lhlH ,>'.' rr..;1fll}1l Ilf my dl!<1t.h, \Jhntlwr nut.:h
0:"".. mo', ~" l"'1a~le by my estate or by any reciplenl of any
l'l"f'perty. shall he 1>'1i,1 by the Executor out of the properl:y
pa.slur, IInder ITEM III of this Will, as an ~xpense and cost. of
;'.lIuill i ;ilrtd: l.jn ,',f Ill',' C..itiitc. TII~ C::.::cct.::.r chall hJ":(; tiC \htt., ,0'
ul.l] h::itlh\1I to l'htain reimbursement fOl' any slJch tax so paitl,
.!Vt"1I I h'JlII;h 011 1111.u:eeJs l)f in9UI'.1I1Ce or ....titer p[operl., not
",1S1I1112 IlJldr.r f;ltis Will.
!'CEIL II:
I 0 i rect the Executor tlJ pJY lh~
n::J'f!I1UCU '.-[ In\" la:; t i L ll1e:w .:tlHI funcr.:\l expenGes f rum t:h~
11l"'.Ipel't'l pausing !ln,leL' thi3 Will as an expense and coat of
.1Llrnini:lI:r..,tion ",1' mv l'!nt.1U.'.
"""11 II I
r.i'/u ~'n,1 h'!lllle."\th tl' lilY l:hi l"lelt
I i"inS!. -.1 rn'; <In:''.It. 'Il" lh~ !1l1l./i....,.Ir ..,f them. abs(,Lutpl'{ ,1nll ill
I.... ::iulI'l". .Il! ..I' 111'.' hl"Hl'~lIldtl fundl;ur,! ,111I1 t'lIrniHhill~'~.
lu....~.!~. ~,it;t;lIren. jPlleln'. tlilverul'l"'l. autl'mo'-'iles. wrHrln~
1~'ll1l~?1 -'11'.1 all "U'l~l ':lltl':l.!~: Hf h'.:OU:HthvL.1 ')1 IH~l':JI~'n.:ll liS'! ,"
"I,,"llllueut: :ulll ~l.1 p'dtt:i'!S '.'f immr.lnce therl'oll. te h~ lil'/i.I".',1
.1111')111:: 1:11'>111 ,13 I II..... ::h.l11 .lglt!I,>
I 'f'." I -f/ '/ P
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of 1.II\11n, '/olllntari IV or lnvolllntari Iy, Inclu~ln&
givll1& I)f mutual deeds, ret:ogni:ances or other
obLigJtiollD, with ,I_S wide powers as an indi'lidual
.,wnel" ill fee s im{-le,
(~l Tu sell either at public or private sale an~
IIpUII auch lerms and conditiouu as the Executor or
Truntec maY deem ad~antageouo to the estate or Truot,
~nV 01' ~111 re~1 or peroona! eDtate or intereut therein
owned by the estate or Trust severally or in
I'on.lllnl:timl \lith other pernona or acquired after my
death bv the Executor or Trustee, and to connummate
:hli,1 s<tle ,n 9~11es bv sufficient deeds Qr other
illstrument3 to the purchaoel or purchasers, conveying
a (~~ sim~le title. f1"~e dlld cleat of all trllsL and
without obligation ur liability of the purchaser ur
plll'd1Jf.;t~r3 to see tlJ thl.! .1pplic.1tion of the pUfI.:hane
mune\' ur lo make inquiry into the validity of said
nail! IJr salen: .1190. to ma...~e. execute. ackno\llcdge and
~elive' any and all deeds, assignments, options or
I,lt.her uritin~s which may be necelJsary 1)[ desirable in
ca1'1"':ing out any of the powerl'l conferred upon the
F.:t'~I'lIt"r lOr 'l'r\lsteP. in Uli n pllragr,:\ph or elae\Jhere in
my Will,
Ie' '('0 mo'tga~e reai estate, and to ma~.e ieases
,,1' 1'!,lL ~!:t~1t'~,
I () 'fi.... hOl'tV\I mun~',' tlC'1n any party. inc1udilli;
the ExecubH" ')1' Truut:ee. to pay indebtedneslJ of mine
'l[ 'Jf In'; est.-lt.C, expensec IJf adminilJtration or
inllel'itance. legac~. estate <tnd other taxes. and to
1GRigl1 anel pLe1tge an"et~ .,f mv estate therefor,
P'l!.~ t'.
tlt,!'
1\~t;lIQ\lj.&UGEllElI'\:
':IJI1I1UlIWE^LTII OF PElIlISYLVMII^
':IlIIf1-r'l OF C'W"~~L((~II' (,
)
) 55:
I
I, 1I^:El. L. PIPEI\' TeAtatrlx, whoae name ia aigned to
I.h~ .1tl.at.:h~11 or f')re~oin~ iIl8t[Um~nt. having been duly qualified
t~:tl!Ctltt:tI t.he instrument as mv Laot Will and 'rcstament: that 1
\"""..d ing t.'J law. dO) hereby ad'.nol/ledge that I signed and
uigned it uillinglv: and that I signed it aa my free and
'luluntarv act fur the P\HpIJUCD therein exprcsocd.
-t6F.t- -t Y-<-h
"^:::EL L. PIPER '
ISE^LJ
:;UOI"II hi ....nd DuhtH: ri bt!d
l'ef'He. me tl,ia 111v ,Iav
'.or .Jl~..~IL' l'JqO.
.~I;'(l,_.:.~fLULj L?-~.
'_. /'irUI)tart/ Publ it:
I1v 1;'JsumiosiulI ExpiL'es:
t~g^L'
1:')1,\(:1.'\, ~LAL
I~t' :,,0:.1 IJ ~If. Ij)'..,., Public
C..:,,,,:..w... lJ~' .,' ,"( P
A' -' :......... ".,..
,..,C..Il.nll,'lo.ll,~rL:""J" 13. 1991
tWUl!I\'llt
';nHHOIIWEALTII nF PEllllSYLVAlIl,1
';OUIITY OF (i ~ .JmJ'a...l
CC.
"".
lie. SE~~P.Jl..E_ 8.r'i".;'~___., _(Ltline -2. GrIXU___
Glq/l '[(. Ge\\
. I;hc \01 i tneunC3 t.JhOfH' lI.:tmea :In'
11111
:tigned t.u the attached In' foregoing instrument. being duly
'I".:tl i (ie,1 J':I~or(linJ!. to l.1.w, ,J,-, depone and flay tlhlt \ole t..If~n!
prcnent and saw Testatrix. HAZEL L. PIPER, sign and execute tlw
In:;t'l"l1ment; .1S her Lilst Wi II .11HI 1'p.stJrnent.; that 'I'ent,lI:rix Uil~lIf',1
will lugl'; and t.hat she executed said Will as her free Jlltl
~uLlll,larv J~t fv!" tile purposes th~reill ~xpresDed; tlldl Cdl:l, lIt
liS ill the hearin~ and sight of the Testatrix signed the Will \'6
Witnesses; \"\ud that Lv the !Jest of 'Jur talOwledge the TuulJ.lrix
"an at tllat time eigllteell (18) or morc years of a~e. of ~oull(1
millll ;\1111 unelel" I1U l;tJII3tl"ailll: \..'1 lIIHlu~ illfll1el1c~.
.~I'?-t,
L.
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Wi tness
,fB~1k
Wltneus
._~?~_.Jfi..&de
Witnesu
SWUtl} to and subscribed
hefon~ me "Ilic 9"fI,-" (lay
..r .101p*''/,<,-, 14'/U.
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"Jj'-.f;';,. (I,,,' /I<',?-
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, .,. flot.:HV PlIhl \I'
IIv Commission EKpll'es:
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APPRAISAL CERTIFICATE
I hereby certify that upon application for valuation
by:
THE BSTATE OF HAZEL L. PIPER
the undersioned personall~ insoected the following described
property:
All that certain tr.Act of land, together with the
improvements thereon erected. 1yino and being situate in the
Township of West Pennsboro. County of Cumberland and
Commonwealth of Pennsylvania. more particularly bounded and
described as follows:
Beginning at a point in the pUblic road leading from
Nt. Rock to Newville: thence by land formerly of John T.
seitz North 57 degrees East 12.7 perches to a stone: thence
by the same North 10 degrees East 41.6 perches to a stone:
thence North 40 degrees East 156 perches to a post: thence
by land now or formerly of Norman Jones North 82 1/4 degrees
West 16.2 perches to a stone: thence North 27 1/2 degrees
East 38.4 perches to a stone: thence North 55 1/2 degrees
West 42.8 perches to a stone: thence North 89 1/4 degrees
West 23.5 perches to a stone: thence South 77 1/2 degrees
West 22.2 perches to a stone by lands now or formerly of
David Shover: thence by the same South 86 degrees West 94.5
perches to a stone: thence South 45 1/4 deqrees East 32.9
perches to a stone; thence by lands now or formerly of
Clarence Fahnestock South 59 3/4 degrees West 64.8 perches
to a stone formerly a hickory stump: thence South 44 3/4
degrees West 43.4 perches to a white oak: thence South 1 1/2
degrees East 117.8 perches to a point in the middle of the
aforesaid Nt. Rock Road: thence South 81 degrees East 29.2
perches to land now or formerly of Floyd Motter: thence
North 77 1/4 deqrees East 4.2 perches to a post in said road
and South 84 degrees East 82 perches to a point in said road
the place of beginning. Containing 224 acres 15 perches
neat measure.
Less, however. the following tracts of land:
Parcel 09-051S-051A. containing .336 acre.
Farcel 09-051S-052A, containing ,383 acre.
Farcel 09-0519-053. containing 1,217 acre,
Parcel 09-0519-023A, containing .431 acre.
Parcel 09-0519-024. containing .56 acre. and
Parcel 09-0519-072. containing .951 acre.
Leaving a net land size of 220.216 acres.
2
PURPOSE OF THE APPRAISAL
The purpose of this appraisal is to estimate the Market
Value of the subiect prooerty as of Auoust 27, 1996.
Market Value. as defined bv the courts, is the most
probable price estimat~d in terms'of money which a property
will brino if exposed for sale in the open market, allowing
a reasonable time findino a purchaser who buys with
knowledge of all the uses to which it is adapted and for
which it is capable of beina used.
Frequently, it is referred to as the price at which a
willing seller would sell and a willing buyer would buy,
neither being under abnormal pressure.
HIGHEST AND BEST USE
Highest and Best Use is defined by the Appraisal
Terminology and Handbook, published by the Appraisal
Institute. as "the most profitable likely use to which a
property can be put". The opinion of such use may be based
on the highest and most profitable continuous use to which
the property is adapted and needed, or likely to be in
demand, in the reasonable near future.
However, elements affecting value that depend upon
events or a combination of occurrences which. while within
the realm of possibility, are not fairly shown to be
reasonably probable, should be excluded from consideration.
Also, if the intended use is dependent on an uncertain act
of another person, the intention cannot be considered.
Based on the above
site. neighborhood, and
present use of the subject
definition and after seeing the
area, it is my opinion that the
is its Hiahest and Best Use.
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SITE DATA
ADDRESS: 425 Mt. Rock Road
TOWNSHIP: W~st P~nnsboro
COUNTY: Cumberland
STATE: Pennsylvania
LOT SIZE: Approximately 220.216 acres, with 874.88 feet
of macadam road frontage.
SEWERS: On-site septic system.
WATER: On-site well.
ELECTRICITY: PP&L
LANDSCAPING: Typical for the area, with a sodded lawn,
trees, and shrubs.
ZONING
The subject property is located in an area which is
zoned Aariculture.
DETRIMENTAL INFLUENCES
None. Pride of ownership is evident throughout the
neighborhood.
DESCRIPTION OF IMPROVEMENTS
GENERAL DESCRIPTION: Two-story detached single-family
dwelling containing approximately 1,908 square feet of gross
living area.
CONDITION: Exterior:
Interior:
Average.
Fair to average.
ROOMS:
First Floor: Living room, parlor. kitchen and
a closet with a como de in the
kitchen.
Second Floor: Three bedrooms and a bathroom.
Basement: Two-thirds, with concrete floor.
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EXTERIOR:
Foundation:
Walls:
Sash:
Gutters:
Roof:
Storm units:
Concr~t~ block and ston~.
Brick.
Wood. double-huna.
Galvanized steel.
Painted standina seam st~el.
Combination throughout.
INTERIOR. PRINCIPAL ROONS:
Flooring:
Walls:
Carpet.
Plaster. painted or
pap~r~d.
Plaster and suspended
acoustical tile,
Wood. painted.
KITCHEN:
BATHROOM:
CONSTRUCTI0I1:
HEATING:
Cabinets:
Counters:
Walls:
Flooring:
Sink:
Ceilin9s:
Trim:
Wood, natural finish.
Formica.
Paint~d plast~r and ceramic tile.
Asphalt tile blocks.
Double-bowl. stainless steel.
Floorina: Carpet.
Walls: Wood pan~linq and formica.
Bathtub: Built-in. with shower.
Lavatory: Vanity.
Water closet: Two-piece.
Medicin~ cabinet: Wall-mounted.
Joists:
Beams:
Columns:
?lumbina:
Wood.
Wood.
St~el posts.
Iron and copper.
Oil-fired forced hot air.
HOT WATER: Electric. 52-aallons.
ELECTRIC: Circuit break~r system, 200-amp~re.
OTHER: There is a fir~place in the parlor and kitchen,
covered front porch. covered rear porch. and an
attached frame summer kitch~n. The site is
further improved with a 4,800 square foot frame
barn. 960 square foot concret~ block cattle shed.
3.300 square foot concret~ block implement shed.
1,200 square foot concrete block hog hous~. 450
square foot frame corn crib. 224 squa~~ foot
concrete block milk house. SO square foot
concrete block smoke house. 640 square foot frame
implement shed. 1,200 square foot metal implement
shed. 10-foot by 50-foot concrete silo. 12-foot
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by 50-foot concrete silo, and an la-foot by 60-
foot concrete silo.
GENERAL CONDITION: The improvements are considered to be in
fair to average condition, with the exception of one new
metal buildina. which is in aood condition.
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THE COST APPROACH
Th~ Cost Approach to valu~ is bas~d on the principle of
substitution. which propos~s that an informed buyer will pay
no more than the cost of providing a substitute property
with similar utility.
In estimating the cost of providing a substitute. the
following functions are completed. The cost of the
improvements, as if new, is estimat~d. Loss of value due to
physical deterioration. functional obsolescence and external
depreciation. if applicable. is deducted to represent the
cost of a substitute depreciated. The land and the value of
depreciated site improvements is add~d to obtain a value
indication of the real estate.
The cost new of th~ improvements was estimated using
information from Marshall Valuation Service. adjusted to the
local ar~a and verified with local contractors.
Dwelling: 1.908 sq. ft. @ 545.49
Basement: 639 sq. ft. @ 512.03
Porches. patios, etc.:
Fireplaces:
Garage: 866 sq. ft. @ 511.65
Frame barn: 4,800 sq. ft. @ 510.95
Block cattle shed: 960 sq. ft. @ $12.43
Block imp. shed: 3.300 sq. ft. @ 511.38
Block hog house: 1,200 sq. ft. @ 512.46
Frame corn crib: 450 sq. ft. @ S8.46
Block milk house: 224 sq. ft. @ 521.13
Block smoke house: 80 sq. ft. @ Sll.38
Frame imp. shed: 640 sq. ft. @ S8.68
Metal imp. shed: 1.200 sq. ft. @ 510.48
silo: 10' x 50'
silo: 12' x 50'
Silo: 18' x 60'
Total Estimated Cost New:
Depreciation:
De.preciated Cost of Improvements:
Misc. Site Improvements OdS is":
Estimated Site Value:
Indicated Value by Cost Approach:
Rounded to:
8
5 86.795
7.687
13.000
5.000
10,089
52,560
11.933
37,554
14.952
3,807
4.733
910
5.555
12,576
9,500
11.000
-1~.0 00
306.651
-153..l.:tl?
153,325
10.000
;l30.000
S493.325
5493.000
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SALES COMPARISON APPROACH
In arrivina at this conclu~ion of the value of the
subject prooerty. the aporaiser made a survey of properties
that have sold in the ar~a of the subject property.
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Con~ideration was aiven and adjustments were made on
each comparable sale as to time of sale. size. location. as
well as all other factors that might affect value. A resume
of some of the sales considered by the appraiser is as
follows:
The appraiser. in addition to the sales listed. also
considered several additional sales in arriving at his final
op~n~on of value. After making all of the necessary
adjustments. it is the appraiser's considered opinion that
the indicated value of the subject property by the Sales
Comparison Approach is $432.000.
SAL.E NO. 1
Location:
Date of Sale:
Sale Price:
Size:
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Unit Price:
S~L!>__~Q.._ ,4
Location:
Date of Sale:
Sale Price:
Size:
Buildings:
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Unit price:
?i<L;:J-lO.,-.~
Location:
Date of Sale:
Sale Price:
Size:
Buildings:
Unit price:
.1.
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260 McCullough Road, Shippensburg,
April 9. 1996.
$300.000
125.5 acres with 3,033 feet of road
frontage.
2.640 square foot brick dwelling. barn.
two implement buildings, garage. and two
silos in average condition.
$2.390 per acre.
921 Big Sprina Road, Shippensburg.
February 21. 1996.
$190,000
49.4 acres with 1.647.67 feet of road
frontaae.
1,807 square foot frame dwelling in good
condition: barn. lean-to, and poultry
house in averaae condition.
$3.846 per acre.
60 Souths ide Drive. Newville.
June 3. 1996.
$190,000
125.91 acres with 2.299.2 feet road
frontage.
1.196 square foot frame dwelling in very
poor condition.
$1,509 per acre.
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SALES ADJUSTMENTS
The appraiser has analyzed comparable sales and has
developed dollar adjustments, reflecting market reaction to
those items of significant variation betw~en the subject and
comparable properties. If a significant item in the
comparable property is superior to, or more favorable than
the subject property, a minus (-I adjustment is made, thus
reducing the indicated value of the subject: if a
significant item in the comparable is inferior to, or less
favorable than the subject property, a plus (+) adjustment
is made, thus increasing the indicated value of the subject.
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SALE I!.l SAL..Lli SAJ,..LjU
Sale Price 300,000 190,000 190,000
Location -19,000
Road Frontage -107,900 -38,600 -71,200
Land Size +189,400 +341.600 +188,600
Soil Type +47,500
Buildings +50,00<2 +150,000
Net Adjustment +131,500 +303,000 +295.900
Indicated Value: 431,500 493,000 485,900
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CORRELATION
Corr~lation may b" d~fine~ as "tbw bringing tog~thar of
oarts in a urop>':l' n,lationsbip." Tht' pal.ts oC this
aporais"l n,oOI.t iirf: tht:" Cul10winQ approdch"s tu valu", your
apprai.."r us"d:
Value InJicat.,.d bv Cost Approach
Value Indicat"d by SalE!s Conlparison Approach
$493,000
$432.000
These approaches are reoresentative of the mark",t valu"
of the subject property. I have carefully reexamin"d each
step in each method, and I believe the conclusions
accuratE!ly reflect the attitudw of typical purchasers of
this type propE!rty in this neighborhood. It is my belief
that this reexamination has confirmed the original
conclusions.
The Cost Approach will result in an excellent estimate
if all elements are figured accurately, because no prudent
person will pay more for a property than the cost to producE!
a substitute property with equal desirability and utility.
Purchasers of the type of dwelling typical of the subject
jproperty are more concerned with amenities than with
hypothetical replacement of the property. The value of the
cost approach is not disregarded, but given less weight
because more errors in judgement can be made in this
approach.
The Sales Comparison Aporoach was based on several
recent sales of properties similar to that of the subject,
all of which are 10catE!d in the same general area. The
adjusted sales prices are most consistE!nt under comparison.
This approach is the most reliable because it reflects the
reactions of typical buyers and sellers in the market.
Therefore. as a result of this appraisal and analysis,
it is this appraiser's considered judgement and opinion that
the Market Value of the subject property, as of August 27,
1996. is:
FOUR HUNDRED AliD THIRTY-TWO THOUSAUD DOLLARS
$432,000
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UNDERLYING ASSUMPTIONS AND LIMITING
CONDITIONS SUBJECT TO THIS APPRAISAL
1. I assume 110 responsibility for matters legal in nature,
nor do I render any opinion as to the title, which is
assumed to be marketable. The prop~rty is appraised as
though under responsible ownership.
2. The legal description used herein is correct.
3. I have made no survey of the property. and the
boundaries are taken from records believed to b~ reliable.
4. I assume that there are no hidden or unapparent
conditions of the property. subsoil or structures which
would render it more or less valuable. I assume no
responsibility for such conditions or for engineering which
might be required to discover such factors.
5. The information, estimates, and opinions furnished to me
and contained in this report were obtained from sources
considered reliable and believed to be true and correct.
However. no responsibility for accuracy can be assumed by
me.
6. This report is to be used in its entirety and only for
the purpose for which it was rendered.
7. Neither all nor any part of the contents of this report
(especially any conclusions as to value. the identity of the
appraiser or the firm with which he is connectedl shall be
reproduced. published. or disseminated to the public through
advertising media. public relations media, news media, sales
media, or any other public means of communication, without
the prior written consent and approval of the apprai~er.
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CERTIFICATE OF APPRAISAL
Your appraiser hereby certifies that:
1. I have no present or contemplated future interest in the
sub)ect property.
2. I have no personal interest or bias with respect to the
sub~ect matter of this appraisal report or the parties
involved. My findinas are not based on the employment to
make the appraisal, the compensation expected, a requested
minimum valuation. a specific valuation. or the approval of
a loan.
the best of my knowledoe and
contained in this appraisal
opinions. and conclusions
true and correct.
belief, the statements
report, upon which the
expressed herein are
3. To
of fact
analyses,
based, are
4. This appraisal report sets forth all of the limiting
conditions (imposed by the terms of my assignment or by the
undersignedl affecting the analyses. opinions. and
conclusions contained in this report.
5. This appraisal report has been made in conformity with
and is subject to the requirements of the Code of
professional Ethics and standards of professional Conduct of
the National Association of Real Estate Appraisers.
6. No one other
conclusions. and
set forth in this
than the undersigned prepared the analyses.
opinions concerning real estate that are
appraisal report,
x~.~
Larry E. Foote
Ch~ef Appraiser
.JiL.~I,L;' ,d..,J!/Ir:-I@ ~
Susan B. Burkholder
Staff Appraiser
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PHOTOGRAPHS OF THE SUBJECT PROPERTY
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STREET SCENES AT THE SUBJECT PROPERTY
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11 '
.
LARRY E, FOOTE
REAL ESTATE APPRAISER
EXPERIENCE:
1979.Present: Chief ApPr:liser, Diversified Appraisal Services, Carlisle, Pa,
Princip;11 Broker, LaRue Development Co., Carlisle, Pa.
1976.1979: ASSOCiate Broker, Colonial Realty, Carhsle, Pa.
1972-1976: Realtor Associate, Jack Gaughen Realtor, Carlisle, Pa.
Appraisal experience includes undeveloped land, farms, building lots, single. family
dwellings, mobile home parks, medical centers, motels, apartment buildings and
complexes, office buildings, service stations, veterinary clinics, rehabilitation centers,
retail buildings, daycare centers, warehouses. and manufacturing facilities.
EDUCATION:
Bachelor of Business Administration, Pennsylvania State University, 1976.
Associate Bachelor of Business Administration, Harrisburg Area Community College,
1974.
Diploma, Carlisle Senior High School, 1965.
Certificate, Pennsylvania Realtors Institute, GRI I. GRIll, GRI III.
Certificate, Realtors National Marketing Institute, CI 101, ClI02, C1103. CI 104.
Cl105.
Standards of Professional Practice, American Institute of Real Estate Appraisers.
Real Estate Appraisal Principles, American Institute of Real Estate Appraisers.
Appraisal Procedures, Appraisal Institute.
Residential Valuation, American Institute of Real Estate Appraisers.
Principles of Income Property Appraising, Appraisal Institute.
Case Studies in Real Estate Valuation, Appraisal Institute.
Report Writing and Valuation Analysis, Appraisal Institute
PROFESSIONAL UCENSES:
General Appraiser IIGA.OOOOI4.L. Commonwealth of Pcnnsylvania.
Real Estate Broker i/RB.029729.A, Commonwealth of Pennsylvania.
PROFESSIONAL DESIGNATIONS:
GRI: Graduate of the Pennsylvania Realtors Institute, awarded by the Pennsylvania
Association of Realtors.
CRS: Certified Residential Specialist, awarded by the Realtors National Marketing
Institute of the National Association of Realtors.
CCIM: Certified Commercial Investment Member, awarded by the Realtors National
Marketing Institute of the National Association of Realtors.
CANDIDATE STATUS:
Larry E. Foote is currently a candidate for the MAl designation, awarded by the
Appraisal Institute,
PROFESSIONAL ORGANlZA TION AFFlLIA TIONS:
Appraisal Institute.
Carlisle Association of Realtors.
Pennsylvania Association of Realtors.
National Association of Realtors.
Realtors National Marketing Institute.
. ,.'.
PETERMAN ~ EQUII'MENT IN<.:.
Form. Lown and Garden Equlpmenl
U, York Rd.
C.rll.I., P^ 1701l
(7171 249.lJ)S/249.21'O
New Idea stalk shredder 12'
$ 1,000.00
950.00
1,450.00
175.00
800.00
750.00
1,500.00 .
550.00
'2,600.00
1,200.00
6,850.00
900.00
',400.00
300.00
250.00
3,500.00
700.00
3,000.00
',500.00
300.00
550.00
450.00
375.00
400.00
Bush Hog chisel plow lOt 3 pt
Athens Disc transport 14'
Little Giant Drag elevator
Kill Bros Gravity bin wagon w/8 ton gear
Kill Bros Gravity bin wagon w/8 ton gear
International 720 4 bottom Plow
New Idea Manure Spreader
MasseY-Ferguson 2675 Tractor w/Cab
Massey-Harris Tractor 333
MasseY-Ferguson Tractor 285
Brillion 14' CUltipacker
New Holland 479 Haybine
Woods 72 Cadet Rotary cutter
John Deere Grain Drill
Massey-Ferguson 65 Tractor
New Holland Sickle Bar Mower
New Holland 276 Baler
White 543 4 row Planter
John Deere 2 Row Corn Planter
Hay Wagon
Hay Wagon
Hay Wagon
Hay Wagon
B~J' ROWE:~~:~~t
08 . AU 2276L
R. D. 4, Box 353 · CorDale. P A
249-2677 249-1978
Auction Is Action Call "ROWE" For Satisfaction
February 6, 1997
TO: Financial Trust Service Co
Trust Department
One West High Street
Carlisle, Pa. 17013
FROM: Benny E. Rowe
Auctioneer/Appraiser
2505 Ritner Highway
Carlisle, Pa. 17013
REF: Hazel Piper Estate Appraisal, 425 Mount Rock Road,
Newville, Pa. 17241
KITCHEN
Microwave Stand
5 Pcs. Kitchenette Set, Maple
Cabinet, Microwave/Storage
Stool, white
stove, Electric, G E
Refrigerator, Green, G E
Microwave, Carousel, Sharp
Washer, Auto- Hotpoint
Small Electrical appliances
pots/pans
Glass/China
Misc.Small Kitchen Items
Decorators
$ 15.00
60.00
25.00
5.00
55.00
30.00
30.00
45.00
20.00
25.00
20.00
15.00
10.00
LIVING ROOM
Sofa, 3 Cushion
Chair, Platform rocker
Desk, Double Pedestal
Rocker, Colonial Style
Stand, Oak, Ball/Claw Foot
2 End Stands, Step, Maple
Stand, Plant, Oak
45.00
15.00
15.00
35.00
20.00
10.00
10.00
FINANaJll-
TRUST CORP
Dill
November 7, 1996
Financial Trust Services
Farmers Trust Co. - Trust Deot.
Ra: Esutl oC, Hazel L. Piper 198- 05-90 14
Olte oC Death
8127/96
DIU
Jane Burke
In INWlr to your "qUilt concerning I..ounta ownld, either ..plrately or Jointly, by
thl Ibove reCerenced dlCldlnt and thl ballnce In elch Iccount oil oC thl dlte oC
dllth, WI hive chlckld our records and Ire submitting the Collowlng InCormatlon In
dupllcltl, We suggeal thlt you rue one of the.. letlllS Illlchld to the Pennsylvlnla Invln.
tacy Carma (RCC) to aubatantlate the balance you "porL
Note thlt WI hive shown the correct registrltlon Cor each IccounL Aba, Internl Icerold 10
the date oC death, If Iny, Is Ilsted U I "pulte figure.
Certificate 101666 was opened 11/27/92 for $60,542.81 with the interest compounding
monthly. The value as of 8/27/96 was $70,506.15. The certificate is registered
to Hazel L. Piper or Joseph E. Piper.
~~t
Doris Goodhart
CD/IRA dept.
310 Allen Road. P,Q. Box 220 . Carlisle, PA 17013 . (717) 243-8003 or (717) 243-3212
~.
1~IWI"I''''1
146988 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT O' REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
I
.k
D NO. AA
RECEIVED FROM:
D
ACN
ASSESSMENT F:'
CONTROL ~
NUMBER
AMOUNT
FINANCIAL TRUST CO
Ivl
~..:Jv,uvv.uO
ONE WEST HIGH STREET
CARLISLE, PA 17013
ESTATE INFORMATION:
~ filE NUMBER
~ 21-1996-0753
~ NAME OF DECEDENT (lAST]
1;1 PIPER HAZEL L
II DATE Of PAYMENT
EJ POSTMARK DATE
COUNTY
S5N 198-05,,9014
(FIRST) (MI)
CUMBERLAND
DATE OF DEATH
08/27/96
REMARKS F I NANC I AL TRUST CO
m TOTAL AMOUNT PAID
1030,000.00
DO
SEAL
CHECK" 22778
RECEIVED BY
. - S1GNATUIfE
) .:,.
REGISTER OF WILLS
MARY c. LEWIS
REGISTER OF WILLS
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022778
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IIA2:E/.. L PIP':J~ EXE
UJ.snll/'nON:
11,\ II:
Nov ;~().. 19?()
C~;r II"ATE/) 1"'(', JW/F'/;'J rA!~C:F l(',X
F'Urnrr. NU.. ~"~I.?t')-..C)/~:);;;
'\.\IOV.'\l1'
****1<';0,000.00
FINANCIAL TRUST SERVICES COMPANY. 310 ALLEN ROAD. CARliSLE. PENNSYLVANIA 17013
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PAY"ENh
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Detacn the top portion of thl. Notlc. and lubelt with your paye.nt ead. payabl. to the naee "nd addre..
printed on th. rever.. .id..
.. Hake check or eoney ord.r payable tal REGISTER OF WILLS, AGENT,
REFUND (CR): A refund of a ta. credit. which was not requested on the Ta. R.turn. ~ay be reqUIsted by coepl.tlng nn
"Application for Rlfund of Pennsvlvan)a Inheritance and E.tat. Ta." (REY-I!I!). Applications are nvallable at
the Dfflc. of the Reglshr of Wilts. any of thl Zl Aever.ue District Officn or fro. the Departeent's Z4-hour
answering .ervlc. nuebers for lor.s ordering: In Pennsylvania l-aOO-!61-Z050, outside Pennsylvania
and within local Ilarrlsburg .rn (711) 787-aOlJ4. TOOl 171n 77Z-ZZSZ (If..rlng lepalred onhl.
REPl V
TO,
DISCQUHTI
PENAL TY I
INtEREST J
au.stlon. r.aardlna error. contaln.d on thl. notic. should b. .ddr....d tal PA C.part..nt of R.v.nu., Bur.au
of Individual Ta.... ATTN: Post ,.......nt R.vl.w Unit, Dept. Z80601. Harrl.burg, PA 1712a-0601, Phon.
(lll) 787-6!i05.
If any tax due Is paid within thr.. (l) cal.ndar eonthl afhr the d.ced.nt'. d.ath. a flv. perc.nt (5~) discount
of the ta. paid i. allow.d.
Th. 15Z ta. a.n..ty non-participation p.nalty I. co.put.d on th. total of the t.. .nd Int.r..t .....s.d. and not
paid before January le, IlJ96, the first day lifter the .nd of the tax a.nuty P.rlod.
Int.r..t I. charg.d b.glnnlng with first day of d.llnqu.ncy or nine (lJI aonthl and on. III day fro. the dat. of
d..th to the data of plly..nt. T.... which b.ca.. d'llnqu.nt b.for. January I, 1981 baar Int.r..t at th. rat. of
.1. {6~} p.rc.nt p.r annu. calcul.t.d at . dally r.ta of .000164. All t..I. which b.ca.. dellnqu.nt on end aft.r
January 1, 198Z will b.ar Int.r..t at . r.te which will vary fr08 c.l.nd.r y.ar to calend.r y..r with th.t rate
announcld by the PI D.part..nt of Rav.nu.. Ih. applicable Intere.t rat.. for IlJ81 through IlJ9l ar.:
Vnr
Internt Rat. Cally Int.rl.t Factor
Cally tnt.r..t Factor
Y.ar
Int.r..t Rate
IlJ8l 10~ .0005"a 1987 .~ .000147
1981 16i: .000418 19S8-llJ91 11i: .000301
IlJ8" 11i: .000lDl IlJ91 9i: .000147
IlJII5 13% .000156 1991-llJlJ" n .00019Z
1986 10i: .000Z7" 19lJS-llJlJ7 ., .000l"7
utnt.rllt Is calcul.t.d a. fol1owlI
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
..Iny Notlc. I..ued .ft.r the ta. blco... delinquent will r.fllct an Intlrest calculation to flft..n (15) day.
b.yond the dat. of the ........nt. tf pay..nt I. .ade .ft.r the Int.r.st co.put.tlon data shown on thl
Notlc., addltlonal Inter..t .ust bl calculat.d.
,
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IIY.WOIl16"1
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(oMMONWEALTH Of PENNSYlVANIA
DEPARTMENT Of REVENUE
BUREAU Of INDIVIDUAL TAXIS
DEPT. 280601
HARRIS8URG. PA 17128.0601
DECEDENT'S NAME
INHERITANCE TAX
EXPLANATION
OF CHANGES
:m~ -f) 7,Y3
ACN
I ()J
SCHEDULE
ITEM
NO.
EXPLANATION OF CHANGES
f 1
p 10
I/~ ~, tUMl:-3-.t.~/~~ fl'-, /1--rvlu i ; ~ SoO. pO
r,f~ ~t~I:<I)?I~ jJn y ,JJ!1./.....>I ~~l-
Ci-t7<(J ,).,.,L4I/V-:-JLlA.Il{ t' ~ 'J/() J 1. $I ~
TAX EXAMINER:~d..j..!2p..t...
PAGE J
.
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COMMOt~W[AUU or flfW'SYlVANIA
Oll'AIHMUH or fH:VCNUE
BUREAU OF INDIVIDUAL TAXES
Dfl" ;aU0601
HAfHlISUUIlG, flA 17128.0(101
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO'/\A211348 "LV ""m," 9".
~~~
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RECEIVED FROM:
r'
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
FINANCIAL TRUST SERVICES CO
POBOX 220
CARLISLE, PA 17013
t 0 ~
....1}...9'17 1 :~
fOl.DH[R(
ESTATE INFORMATION:
r"E NUMBER
;:>1-1QQ6~25::J
NAME OF DECEDENT (lASTj
P lEER 1-ll\7r:-1
DATE OF PAYMENT
~/;:>7/Q7
POSTMARK DATE
0/00/00
COUNTY
--CtmBERI liNn
DATE OF DEATH
FOlD tj[AE .
q <:; N-l.9.B=-05=9.illli
'FIRST!
IMII
TOTAL AMOUNT PAlO
$~,Ol.7.13
REMAAKS!"INANCIAL TRUST SVCS CO
SEALCHECKII 033167
,-' ': ["1,;,
~ VZ
./ 'I '-I
RECEIVED BY '/t.'flfi<.l ( , '<1',(." -<1) ,) h_
MArlY C. ~IS Sj~w,;(l/,t&.
REGISTER OF WILLS r
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BUREAU OF INDIVIDUAL TAXES
INHERitANCE talC DIVISION
DEP'. zaObDI
IIARRlSBURG, PA 111za-D6Dl
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
~.'
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NOTICE OF INItERITANCE TAX
APPRAISEHENT, ALLOWANCE DR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
t.t.lhl ..." IIt.UI
FINANCIAL TRUST
PO BOX 220
CARLISLE
SERVICE C
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11-10-97
PIPER
08-27-96
21 96-0753
CUMBERLAND
101
HAZEL
L
Amount Renitted
PA 17013
MAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
iiE'v:is4TEiCAFiQ'iiii=97rNoTicniFuiiiHEiliTitNcrTAx-jipPRjiiSEHENT-,--ALi.-owitNcE-iilim--m---u----
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
HAZEL L FILE NO. 21 96-0753 ACN 101
ESTATE OF PIPER
DATE
ATTACHED
11-10-97
NOTICE
TAX RETURN WAS: I
I ACCEPTED AS FILED
I X I CHANGED
SEE
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Est.t. (Schedule A)
2. Stocks and Bonds (Schedule 8)
3. Clos.ly Held stock/Partnership Interest (Schedule C)
4. Hortg.gas/Notas Raceivable (Schedule DJ
S. Cash/Sank Deposits/Hisc. Personal Property (Schedule El
6. Jointly Owned Property (Schedule fJ
7. Transfars (Schedule G)
8. Total As.ats
NOTE: To insure proper
credit to your account,
subnit the upper portion
of this forn with your
tax paynant.
432.000.00
8,991.88
.00
.00
94,529.98
150.703.15
.00
181
(11
IZl
131
141
151
(61
171
686,225.01
APPROVED DEDUCTIONS AND EXEHPTIONS:
9. funa~al Expense./Adn. Costs/Hisc. Expense. (Schedule H)
10. Dabt./Ho~tgage Liabilities/Liens (Schedule X)
11. Total Deductions
12. Het Value of Tax Retu~n
13. Cha~itable/Gove~nnental Beque.ts} Hon.elected 9113 Trusts
14. Het Value of Estate Subject to Tax
191
lIOl
33,484.45
20.266,38
1111
lIZl
1131
lI41
~3.7~n 83
632,474.18
.00
632,474.18
and 18 will
date.
(Schedule J)
If an assessment was issued previously, lines 14, 15 and/or 16, 17
reflect figures that include the total of ~ returns assessed to
ASSESSHENT OF TAX:
15. Amount of line 14 at Spousal ~.te (15)
16. Anount of Line 14 taxable .t line.l/Class A ~.te (16)
17. Anount of line 14 texable at Collate~.l/Clasl 8 rate (17)
18. Principal Tax Due
NOTE:
.00
37,948.45
.00
37,948.45
.00 X ,00=
632,474,18 X .06=
.00 x' 15=
lI81
TAX CREDITS:
PAVHENT
DATE
11-26-96
05-27-97
DISCOUNT 1+ 1
INTEREST/PEN PAID I-I
1,578.95
.00
RECEIPT
NUHBER
AA146988
AA211348
AHDUNT PAID
30,000.00
5,047.13
INTEREST IS CHARGED THROUGH 11-25-97
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORH
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
36,626.08
1,322.37
59.45
1,381.82
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN $1, NO PAVHENT IS REQUIRED.
IF TOTAL DUE IS REFlECTED AS A "CREOn" ICRI, VDU HAV BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIDNS,I
. ""'
RESERVATIONs E,'et.. of dlCldlnt. dying on ar before Olc..b.r ll, 1981 .. If any future Inter..t In the ..tat. I. tran.f.rred
In po.....lon or ."Joy..nt to Cle.. B Ceolle'.r,l) ~flcl.rl.. of thl dlcldent .fter the ..plrstlon 0' any I,'ete for
llf. Dr for y..r., thl Co..onw'llth hereby ..pr"llv r".r~" the right to appral.. and ...... tran,'.r Inh.rltanc. ,....
at the llw'ul Cia.. B Ceol1et.r.l) r.t. on any luch future Int.r..t.
PURPOSE OF
HOTICEI
PAYftE,NTI
REFUND (CA)I
OaJECTIDNSr
AOHIH
ISTRATlYE
CORRECTIONS!
DISCOUNT!
PENal TV I
IHTERESTz
To fulfill the r.qulr..."ts of Slctlon 211tD of the Inh.r1hnce and Elt.t. Ta. Act, Act Zl of 1995" (7l P.5.
Slctlon '1<<'0).
aetlch the top portion of thl. Notlel and lub.lt with your ply..nt to the Rlgt.t,r of Will. printed on the r.v.r.. .ld..
u"ak. ch.ck or 10nIY ordu payable tal REGISTER OF MILLS, AGENT
A r.fund of a tex cr.dlt, which wa. not raqueltad on the Tax Raturn, lay b. r.quested by co.pletlng an RAppllcatlon
for R.fund of Pannsylvanla Inh.rltanc. and Eltat. 1axR IREV-IlI11. Application. are avallabla .t the Office
of the Rlgl,t.r of Will., .ny of the Z3 R.venu. Dlltrlct Offices, or by calling the ,p.cl.l Z~-hour
answ.rlng ,.rvlc. nu.b.r. for for.. ordarlngl In Penn.ylvanla l-aaa-36Z-Z0sa, outside Pannsylvenla and
within local Harrisburg .r.. (117) 1&7-8a9~, 1001 (7111 71Z-ZZ5Z CH..rlng lapalr.d Only).
Any party In Interast not .atlsfl.d with the appr.I....nt, .llowanc. or dl.ellowanc. of daductlon., or ."es...nt
0' t.x Ilncludlng discount Dr Int.re.tl .. .hown on thl, Hotlce au.t object within .Ixty 16a) d.y. of r.c.lpt 0'
this Hotlc. bYI
.-wrlttln prote.t to tha PA Clp.rt..nt of Revlnul, Board 0' Appeals, Capt. 2&10ZI, Harrl.burg, PA
--.Iectlon to h.v. the .attar d.tar.lnld at audit of thl .ccount 0' thl Plr.on.l r.pre'lntatlvl,
--.pp..1 to the Orph.n.' Court.
171Z&-1021,
OR
OR
F.ctu.1 Irror. dl.cov.red on thl_ ...e...ent .hould be .ddr.s..d In writing tOI PA Oepart..nt 0' Ravlnue,
Bureau of Individual T..I., A11Hl POlt A....s.ent Rlvlew Unit, Dapt. Z8a6al. Harrl.burg, PA l1IZ&-06al
Phona (717) 7&7-6505. S.. p.ge 5 of the bookl.t RIn.tructlon. for Inherlt.nc. T.x R.turn for a Ra,ld.nt
DacadentR CREV-Isal) for an e.planatlon of adalnlstratlv.lv correctabla error..
I' .ny tax dua I, p.ld within thr.. (3) calendar lonth. after the dlc.dant', death, a flv. parcent 15%1 dl.count of
the tax paid I. allowld.
Thl 15% tax aana.ty non-participation penalty I. coaputad on thl total of the tax and Intlra,t a..e...d, and not
paid blfore January 1&, 1996, thl flr.t day .ftar thl and of the tax a.n..ty parlod. 1hl. non-participation
penalty I. apPlalabl1 In the .aae .annlr and In the the .... tl.e plrlod a. you would apPI.I the tax and Inter..t
that ha. baan .......d .. lndlcat.d on thl. notice.
Inter..t I. chargld b.glnnlng with flr.t day of dallnqu.ncy, or nln. (9) eonth. and on. Cl) day fro. the data of
d.ath, to the data 0' pey.ent. 'a... which b.c.a. dlllnqu.nt b.'or. January 1, 198Z b.ar Intar..t at the rat. 0'
.1. C6%) parclnt par annua calcul.ted at a dally rat. of .00aI6~. All ta... which b.ca.. d.llnquent on and a,ter
January I, 1982 will ba.r Intere.t at a r.l. which will vary frol calendar Ylar to calandar y.ar with that rete
announced by Ihe PA Depart.ent of Rlv.nue. lhe applicable Int.r..t r.l.s for 19&Z through 1997 aret
~ Intlr..t Rate Dally Inllratl Fllclor !!!! Inhre.t Rille Dally Inlltl.t raclor
19112 2U .G0054& 1987 .~ .aaOZ47
19n 16~ .aao~31 196&-1991 11% .aaalOl
19&~ 11:< .0GOlOI 1991 .. .oOaZ~1
19&5 In .000156 1991-199lt 7~ .00019Z
1986 IU .a002l4 1995-1997 .~ .aGOZ47
--Int.r..t I. calculated .. followll
INTEREST = BALANCE OF TAX UNPAIO X NUnBER OF DAYS OELINQUENT X DAILY INTEREST FACTOR
.-Any Hatlc. I.sued after thl lax blcoel. dellnquenl will r.fllet an Inl.re.t calculation to flfte.n CIS) day.
beyond the data 0' thl a"I...ent. I' pay..nt I. .ad. aftlr Ihl lnllre.t coeputatlon date .hown on the
Hotlce, additional lnt.re.t au.t be c.lculalld.
.
---
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--'
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c-
PIJlP()S( Of
MOIICEr
To fulfill t~ r.qult...nt. of Section 2145 Ib) of the Inheritance and E,tat. T.~ Act, Act 21 of 1995. 172 P,S.
Section 9145).
PAYltEHlt
Dltach the top portion of this Motlee end .ubIIlt with your paYll8nt to the Ra"l.ter of WlllS prlntltd on the
nv.t.. sla.
n ttaka check or aoney order payable tOI REGISTER OF MILLS, AGENT.
OBJECTIOHSs Any party In Jntar8.t not letl.flad with the ........nt of tax as shown on thl. not Ie. ..y Object within
.Ixty (60J day. of racalpt of thl_ Hotlc. byl
..wrlttan prot..t to the PA napart..nt of Revenue, Board of App.als. napt. 281021, Harr..burg, Pi 17128-1021, OR
--a.ectlng to have the ..ttar de..ralned at audit of tho par.onal rapt.,ontatlv., OR
--app.al to the Orphans' Court
A r.fund of . tax credit .ay be raqua.tad by co~l.tlng an -Application for Refund of Pennsvlvanla
Inheritance end Estate Tax" IREY~I]I]). Application. are available at the Office of the Regl.tar of Will.,
any of tha Z] Ravenue DI.trlct Dfflca. or fr~ the Depart.ant". 2~~hour an.werlng .ervlca nuabar. for for.. ordering:
In Pann.ylvanla 1~&DO~362~2D5D, out. Ide P.nn.ylvanla and within local Harrl.burg araa (1171 7&1~&0~,
TDD' (717) 71Z~ZZS2 (HearIng l~alred Only).
REFUND ICR):
ADHIN~
lSTRAllVE
CDRRECTIDHS: Factu.l error. dl.cov.r.d on thl. ........nt .hould b. addre..ld In writIng tal PA Dep.rtaant of R.venu.,
Bur.au of Indlvldu.l T...', ATTN: Po.t A.s.....nt Review unit, nept. Z8D601, H.rrl.burg, PA 17128~D6DI,
Phon. (717) 787~6SD5. See p.g. 5 of the boOklet "Instruction. for Inherltanc. T.x Return for a RI.ldant
Decadent" (REV-ISOI) for an ..planatlon of ad.lnlltratlv.lY correctabl. .rror..
PENALTY:
The 15X tax aane.ty non.partlclpatlon p.n.lty I. co.puted on the total of the tax and lnter..t .s.....d, and not
paid b.for. Janu.ry 18, 1996, the flr.t dav after the end of the tax .-na.ty p.rlod. Thl. non~partlclpatlon
penaltY Is appealable In the '811' .ann.r and In the the .... tI.. p.rlod a. you would appaal the t.. and Inten.t
that has b.en .......d a. Indicat.d on thl. notice.
AddItional penn.ylvanla E.tat. T.. .......d a. a re.ult of a chang. on the fad.ral E.tat. 'a. clo.lng
l.tt.r blcoa.. d.linquent at the ..piratlon of one (I) .onth fro. thl date the final notlcl of the Incr....
in Fed.ral E.tat. Ta. I. recelv.d.
INTEREST &
Ta.l. which beca.e d.linquent b.for. January 1, 1982 b..r Int.r..t at the rate of .1. (6XI p.rcent per annua
calcullted at I dailY rat. of .DOOI6~. All tl.I' which bec... d.llnqu.nt on or aft.r January 1, 198Z will bear
Intar.st at a rat. which will vary fro. calendar y.ar to cal.nd.r y.ar with th.t rate announc.d by the PA
D.part..nt of R.v.nue. The appllcabl. Int.r..t rat.. for 19&2 through 1999 .r.:
~ Int.r..t Rat. nalh Int.rllt ractor V..r Int.re.t Rat. nally Int.r..t Factor
198Z 'oX .DD05~8 1988-1991 llX .DDDnl
1983 lOX .000438 1992 'X .000247
1984 IIX .OD0301 199]-1994 1% .DDD192
19&5 ISX .0003S6 1995-1998 'X .000247
19&6 lOX .000Z74 I'" 7X .ODDI9Z
1987 OX .DDQZ47
--Int.ra.t I. calculated a. follow.:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NotIce I..ued after the ta. bec~" d.linquent wIll r.flect an Inter..t calcul.tlon to flftean (IS) d.y.
beYond the data of the .......ant. If pay..nt I. .ad. .ft.r the Int.rest coaput.tlon data shoWn on the
Notice, additional Inter..t .u.t be calcul.t.d.