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No 2t-80
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
in the Estate of
RERRIE F. SHEAFFER
p__ .._.~_______, deceased.
Harold B. McLane, Deputy
To nisl1ars ~. !'.Aee~geA, Regisler of Wills for the County of Cumberland,
in the Commonwealth ot Pennsylvania.
IS
Petitioner(K) 11Im the execut.~E-------- named in the Last Will and
Testament of BESSIE l', SHEAFFER ____. dated September 26 , ~ 97 R
Decedent was a citizen of the United States and a resident of
Car-lisle XlYO:~MKMlp:
Borough, Cumberland County, Commonwealth
of Pennsylvania.
Decedent died on WednesdClY
A. D. 1912-, in the County of
the
5th
day of
Decemher
Cumberland
State of
Pennsylvania at the age of 81 years.
lXtio'tXX xl1tiisX her
Decedent has not been married and has not had children born to t\imX
since the execution of the above described Will.
Decedent was possessed of personal property to the value of
unestlmated and of real estate to the value of
unestimated
as near as can be ascertained; said real
estate situated as follows
:appl)'
Therefore, your petitioner(s) respectfully applies for the probate
of the said Last Will and Testament and for Letters Testamentary thereon.
Dated January 3 1980
Name and address
of Petitioner(s)
i{C.m:! //?, h-<!(ffL-t./~
I DAVID N. SHEAF~
1820 Ridgeview Drive
carlisle, Pa.
COMMONWEALTH OF PENNSYLVANIA ~
ss
COUNTY OF CUMBERLAND
DAVID N, SHEAFFER
---~------_._-----~--
d. b \.. b' d I sworn d' t
name In a ove app IcatlOn, elng U Y ___.__________'____ accor mg 0
say(s) that the statements set forth in this petition are true to
best of his knowledge and belief, ,
Sworn to and subscribed before j-llJL..,//:.t"i{{"-l-
/ DAVIIJ N, Sl AFFER
law
the
. January 3, 19 80
me, ,..---..----'---- .------.
~~ .
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-'. "'B.LM~'1ie- 't.------
1~1 J t. 1!l.. vII, ~g;ster
- -----------.----
- -.--.----.-
l/J
Filed; January 7, 1980
d} 1- f{) - .$
Attornev IRlH!J, IR\'nll & IRHIN!
BY: Ro~cr B. Irwin
I
"
I, BESSIE F, SHEAFFER, a resident of Carlisle, Cumberland
la$t'DiU aM ~c$taut~nt
County, Pennsylvania, do hereby make, publish and declare this to be
my Last Will and Testament, hereby revoking all other Wills and
Codicils heretofore made by me,
FIHS'f
I direct my Executors to pay all of my debts, funeral and
administrative expenses as soon as convenient after my decease.
SECOND
If my husband, DAVID N. SHEAFFER, shall survive me, I give,
devise and bequeath to my husband a sum which, after taking into
account the total of any other amounts allowed as a marital deduction
in the Federal estate tax proceeding relating to my estate, shall
equal the lesser of (a) the maximum marital deduction allowable in
such proceeding, or (b) that amount of the maximum marital deduction
which shall be necessary to reduce the Federal estate tax upon my
estate to zero (after taking into account all credits allowable
against such tax), In determining such sum, the final determinations
of assets and deductions in the Federal estate tax proceeding relating
to my estate shall control. I further direct that this legacy for
the benefit of my said husband shall be satisfied only out of assets
that qualify for the marital deduction under the provisions of the
Internal Revenue Code applicable to my estate, or out of the proceeds
of such assets.
I expressly state that this legacy is intended to be a pre-
residuary pecuniary amount legacy and that the legacy created for
the benefit of my husband under this Article shall not share in the
appreciation or depreciation of my estate during the period of
estate administration,
THIRD
I bequeath to my grandson, PAUL S. SHEAFFER, JR., if he shall
survi ve me, any and all shares of Sheaffer Brothers Sporting Goods,
Inc" owned by me at the time of my death,
FOURTH
If my husband, DAVID N, SHEAFFER, shall not survive me, I
bequeath $5,000 to First United Methodist Church of Carlisle,
Pennsy 1 vania,
, ,
,"
FIF'fH
If my husband, DAVID N. SHEAB'FER, shall not sur'vive me, I
bequeath the sum of B'ive Thousand Dollars ($5,000) each to my five
grandchildren, This bequest is in addition to the provisions of
Article THIRD hereinabove. If any of said grandchildren shall not
be living at the time of my death, then the above bequests of Five
Thousand Dollars ($5,000) each to said person or persons so pre-
deceasing me shall lapse and go as part of the residue of my estate.
SIXTH
If my husband, DAVID N, SHEAFFER, shall not survive me, I
devise my two lots of ground on Bryn Mawr Road, Carlisle, Pennsylvania
to Alvin E. Eby and Maude Eby or the survivor thereof,
SEVENTH
All the rest, residue and remainder of my property, real
and personal, I give, devise and bequeath to my two children,
PAUL S. SHEAFFER and MARY E, HEMENWAY. However, PAUL S. SHEAFFER,
if he shall survive me, shall have the option of becoming the owner
of such of my stock in Sheaffer Brothers, Inc" Sheaffer Brothers
Sporting Goods, Inc., and Letort vlarehouses, Inc" as shall pass under
this Article in my Wil1. This option shall be exercised within
60 days after the appointment of personal representatives of my
estate by delivering a written, signed statement to the attorneys
for the estate, indicating his desire to become the owner of all of
said stock in anyone, two or all three of said corporations. If he
so elects, the purchase price of the half of the stock in each
corporation which would otherwise have gone to Mary E. Hemenway,
shall be the value thereof as determined by the last audit of the
corporate records for income tax purposes and said purchase price
or purchase prices shall be paid to Mary E, Hemenway. Time, manner
and means for making said payments to ~lary E, Hemenway shall be the
same as provided for in the by-laws of each of said corporations in
effect at the time of my death for the purchase of stocJ{ by the
corporation.
EIGHTH
I direct that for th5 purpose of construing this Will, a person
shall not be deemed to have survived me if such person dies within
60 (sixty) days of my death.
~,r)
j'N
OATH OF SUBSCRIBING WITNESS
C )MMONWEALTH OF I'I':NNSYLVANIA I "s:
COU "Y OF CUMlml~LAND \
This........,.......'..';:'....'........'.........' ...... ............ ..... day of' ........ ............... ..... ........' ..,..,.. ..... .,. ......... A.D., 1 !l........,
before mc Richard~dcrson, Ikp;ist.er 1\)1' t.he I'roh"t.c of Wills and p;rant.in I'UC"S of' Administ.ration
in and for said County of~)erland, in thc Commonwl'alth of I'ennsyl ,mia, personally came .....,........
,.........,......"....,..."...,..................~~..,......."".......,........,.....................................".........,.....,.....,.........,.....,...
the subscrihing witnesses to the 1ill'l~Q.inp; inst.rument of wvllinp; Illn'lxlrlinp; to be the last Will and
'. ~/
Testament of ...,.."........ .........................,.. .... ~~:,........ ../:."...........,.....,..., Dated ........,......... ,........,....",.....,
late of ,....,..,.........,.....,... ,.....,...................................~:,.,...,......,...,......... Cumherland Count.y Pa., deceased
who being duly........................................... 7raing to Iaw~ depose and say, that ........................................
present, and saw and heard the t.est.a../.........,............., ~<;..................................................................,
sign, seal, publish. pronounce and e8a~'e t.he said instrument Of\~~ and for h........,........ T~stam~nt
and Last Will, and at the ti of so domg .................................................w, . of sound and dlsposmg mll1d
memory and underst.an . g, t.o the best of .........................................,....knowledg
...................... ....................... and subscribed before
... ...............................................................................
................................................................................
lchard E. Anderson, Register
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA t ss:
COUNTY OF CUMBERLAND I
.........,........"....,.,..,.,.,..... !?~ :-:.:f, P... .1J.:..,.? \!~.~. f.~g: ~.......,..."......,..."............"............,.....,',.................," bei ng duly
.................9.\'!R.\',n.........,..,......, says that as nearly as can be ascertained the said decedent ,......,......,...........
............."........................P. r.:.$.:1 ;P~...r:. ,... .$.l;\BA..f. E);:n..,.,...,.......,....................,....,..,...,....,.......,................... ,d ied on
....,..........Y!.'?\!f).'?;'\~.~.y............. the ...........?!;.l/..,............day of .......p.~.'??:!1!.l".?:r............................. A.D., 19..~~.,
at or about. ......................,~.:}?.........., o'clock. .r.,M.
................!?:;.~?:.~...\:S:.................and suhscribed this
.........................................,...... day of ~.'!::::!.~.::x........
19, J9.." before
.. .LC?~.,.fV..'.:.. .il.... :.:Il ((:'1:.i::.::!. ........ .,.,..
, DAVID N. SHEAF~~'
::qJC~::'I)j.:. ..t..,:..... \.Y..:.. ..,.i,. ,.. ,. ,.,.. ....... ~.~~~.~y."
Kklhud E. Aud""._",.I, Hp~ister
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA} ,
COUNTY OF CUMBERLAND SS:
Before me, the Register for the Probate of Wills und !{I'llnting of Letters of Administration in and for
h C IJAVTn iL ,;J1EAFFEI1
t e ounty of Cumberland, personally came ............,..,............,;....................,....,......,..,..,..,..............,......,.......
h b. d'l sworn es d h executol'
w 0, emg u y ........,....,....,..,......, do ......,.., epose and suy t atllS........,....,......,...,......,..........,.....................
of the last Will and Testament of ,........~~.~~.~,~..~,:....~.1.1~~.].~!:'!~.~,.....,..,.,...............,..............,...........deceased
..............~~..,.... will well and truly administ.er the goods and chattels, rights and credits of said deceased
according to law, And also will diligently comply with the provisions of the law relating to Transfer
I h'ta Sworn to d b 'b d
n erl nces. ..,......................,.. an su scr! e
before me.
January 3 80
.........,....,......,.................................. A. D., 19......,.....
.~;~Mo.ll~:f;C~M ~;...~b,.~~\,..?.7.P.~.t.r.
RnJul1d. E. Aud.~~.:>v,~.:~klster '
J It -It.! '7J ~ il~ ~
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DECREE
Be it remembered that on the .........?~.~,......, day of ..............,:!.::o::.t.l,~:::!!................., A. D" 19 ..?~.., there
., . BERRTE F, SHEAFFER
was probated and recorded the last Wtll and 1est.'lment of .......................,................,....,..............................,
I te f C5.'rlisle C b I dC t PI' D d Le
a 0 ..................:......:........,........................................., urn er an oun y, ennsy vama, ecease. tters
.............T.~.~.~.f!m~!:.~.?:E,y"............. were granted to
DAVID N. f.J1EArFEH
............................................................................................
Witness my hand and official seal the day and year aforesaid,
I
. f).\.ly,).i>./i . .J~..l~~~:d f..(:s~~~~.:~.
I, lteglster.
" .
.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
55:
David N. Sheaffer
-' -
boing duly . _~w.oJ'n.- " ' according to law, doposes .nd says Ihal ho J,o tile ," '
exec_u1;or of the Estate of,13,eJ).:>.ij;j,.. :.,;h,e'<JUec'--.-----.-.-
lato of I~orth f1liddlct0I1.' '.l'o,mship, C bid C t P d d d th t th
_ _' .. ___, um er an oun y, a., ecease an a e
within is an inventory mado by David N. Sheaffer _ ..-" the said_.execuJ;Ql'-..,_--
of the entire estate of said decodenl, consisting of all the personal properly and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposito each item of Iho Inventory represent it's fair yaluo
as of the date of docedent's death.
Sworn
and ~ubscribcd before mo,
m{f'7Jt.t-'!.. '0. _~d4?-:1-.-
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19 J.LlL-
18xo __ Rld[;~\i i.eJLI:ll' i"yg,_____,
---.----
,...ca,~1i,s1":..1__P1L) Wh,J___________
Addreu
Date of Death .---- .. '
5.th
Day
u____...__"'.__._______
'p~.ceIl1b..~~...- __' __._..19_19.______________'_
Month Year
INSTRUCTIONS
I. An inyentory must be filed within three months after appointment of personal represen~ative.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
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REV-449 (6.78)
COMMONWEALTH OF PENNSYLVAN1i\
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPER1\T;ONS
.~~.
~
COUNTY OF __,C.UllBERLAND-----.---.
RESIDENT DECEDENT
IMPORTANT,
This return I1mst be c(jmplct~d in detail and Illed ill duplkalc, with all alli\~ll('d, \'dtlllhl~ Register of Wills of the
County ......here decedellt resided; RCHlrn is dill' within llllll' I\\l.nths lIflpf date lJf (kalil, IInkss ,Ill extension IS gllllllctl
by the Secretary of J{ev.enUl', (St'l'lion70.1 <if the Inheri1ancc :lJld j':slatc '('ax Aclllf 1%1.)
IN TilE MATTER OF TilE ESTATE OF
1 AFr:IDA VIT OF
J EXE('lI roR
Ail'ItlNlSTRATOR
RAssie R Shp~ffp~
(STATE FULL NAME OF DECEDENT)
Let. of Cumb er land
Stol. of Pennsy 1 van.iJJ.___}
Counly of Cumb er land '"
David N. Sheaffer
County
Executor
AilIllldlSlOOIOK
of tho Clstatf! of tho above-namad decedont being duly swotn, depo5C1 S
ond soy S
Decedent died Dp('!AmhA-r
(MONTH)
Name and addrelll of attorney or }
other authorized repreuntative to whom
all corrupondence should be mailed.
5
, 19_7.Q_Jlo'tote IttOving 0 lusl will, copy of which is hereto attached. }
('(~OOHJ{l1t
(DAY)
IRWIN, IRWIN & IRWIN
44 S. Hanover Street, C8r1iR1e, PA
17013
That as such executor deponent is familiar with the affairs of said. estate and the property constituting
( EXECUTOR.~OOM.OlW<<:'XOOK
the assets thereof and their fair markct value.
That at thc time of dcath there was no safe deposit box registered in decedent's individual name, or jointly with, or
as agen: or deputy of another, or in decedent's individual name, with right uf accesS by another as agent or deputy, with the
exception of the follo\\'ing: -
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
THIS SAr-E DEPOSIT AOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLi:)ERS TO DECEDENT
1--_
That the contents of said safe deposit box or boxes arc itemized under Schedules
with the exception of the following, for the reasons hereinafter set forth:
of thili return,
That Schedule A attached hereto and made pari hereof sels forth [ully and in detail .11 the real properlY
in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the
mortgage encumbrances upon each parcel of real "property at the dale of death, giving the amount still due at
death, name of mortgagee, date, ratf'. of interest, and hook and page of record thereof, It also sets forth in the
colunU1s provided therefore the assessed valuation of each of said parcels, the estimated market value thereof
as of date of death of decedent.
That Schedule B attached hereto and made parI hereof sets forth rully and in detail all personal property
whcresover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of
death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings
banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons
giving also separately tlll~ accrued interest thereon, if any, down to the last interest day prior to decedent's
death in the case of savillg~ banks, and to the date of decedent's death in nil other cases; all bonds, postal
savings, treasury certificates or notes and other cvidl:ncc of indebtedness of the United Stales to the de-
cedent; all ohligatiun~, whether by statutI: or agrcl:01enl they arc designated as tax free, of the United States,
or any state, or political subdivision thcrt'or. or of any foreign country, which af'~ owned at the lime or death;
all wearing apparel. jewelry, silvt:fwlHe, pictures, blloks, works of art, househuld furniture, horses, carriages,
automobiles, hoats, and any and a\l oilier pi.'rsonal chattel:.; of whatsocvcr kind or nf,ture, left by decedent,
together with the rairly estimated market valuc Ihereof; all bonds and mortgages held by decedent and or all
claims duc and owing decedent at the tinn' of dca!h. and all promissory notcs or other instruments in writing
for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if
any, giving the. face value and estimated fair malket value tlll~rcof, and if such estimatcd fair market value be
less than the face value, it sets forth hriefly the reasons for such depreciation as to each item; all moneys
payable to the estate rrom tife insurance pulil:ics l.'arricd by decedent; nil annuity and endowment contracts
the proceeds or whkh WCrl: p3)-'ahll: upon the death nr the dl~ccdcllt; all and the corporate stocks and dividends
due thereon and unpaid us of thl: date of dC3th, honds and ill.'crued interest thercun to the datc of decedcnt's
death Dnd other invcstment securities owt1t~d hy the dCl'erlcnt at the time of death, with the market value there.
of at such time.
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scllf'dnll' Il 11',1 of 1111 PI'opl'l'IV. ,'I'll I 111111 I'l'l'Hlllllll, wll" It.s \'111111', whldl l'H~,S"S Ill, (h~CelientI5 death hy
\'irt.uo 01' tll.' "XI'I'I'IIW h~' dl""'Ill'I\I" 1'11111'1' 11I!\I\'IIllIItlly, ol"Jolntly .....ll.h 1I1l0I.h(<r, Ilr nny power of' appoint-
ment \,,,:,1.'>1 111111'1'1',1,,"1, I'llh"l" 11Il11\'ldUIlII)' Ill' JoPIIly, h~,tlll' .....111. d....ll, or ol.her lnsl,rlllncnt of anolher,
wtth /I ("()P~' ..I' till' Il\Hl.rlll'II'1I1 1'1'1'111,111/1. 11111'11 pI,,,,!!r 1ll.'.III'\L(.t1 In 1.111' S('.Ilflllu]e.
Tlwt .'l(h,'';ul,.. {) lit "H'1I1'11 11l'1'C!tll ILl\fl 1'1/1I1t! pllrl IlI'r(>flf' Sl'tS forth tllp lllUneS 1\1\11 Ilc\dresscs of all
1,,'rslllls lH'I\l!!'ll~11I11~' IJltt'I'f'f>I+'d III \.llts PSUI!.I' lit. I,I1l' I.IIIW 01' 11l'('"dl'nl.'S Ih'oth, l.hn I\lllm"e of their res-
pe"l!v" InIY",'sts, 1,,,'1,. ,','I"'I,,nH"lp, II' "ny, I" 'II" """,,,"'nt, t.,,~"'Il..r wll" t."" ,,~es "I. t.he time of
Cll'l~,,(h'III'S cll'lIUI or ,,11 ml 110 I'!> , 1l1111ullllllts nlld hl'IH'lil.jllrl.'s for It1'(' ulIf\pr tlpeetlent's Wi]). It also
cont.1111lS II Hl.nU'mpnl showt,,$.!, wht("11 Ill' 1111' hl'1I1'I'Ielnrtl'S nlUll~'d \11 till! lh~CI'Ih!llt' s will, if any, died prior
to (h!cl'd"III, !.l1" 1111 Il'S Ill' tll"II' 11"111.11, 1.111-1 I' I SSW'I llJ\lllhl' rl'} fit, 10nsh t p of' suell I SSUf! to t.he beneficiary.
Tlrnt Stl'l'rlol,' E ulllll'lIf'I\ 1!I".;>t,O /11111 Illllfil! II pllrt Ilt"rl!of s,..ts forlh all Jlroll~rty, renl and per-
soo"!, owo"" I>y 1.1... ,10""',10'01 ,jolotly wll" 1100',1..., '"' "t.h''''S, IncludIng Int.nn~lble, st."ndlng In the name
01' 1.1... ,1",,,,01,,01 11,,,101'"'''' plus Ih" "II'" ,,,,,I 1'1110" 01' r""nrd nl' lnst.roment.s "l'l'ectlng t.he ,estlture of
rl'liJ pstllll' 111\11 till! ctllU' Ill' 1lI'IIIII!;ll.IOIl or III~rSllllnlt.y, plllS t.he nnmc, lulrlress 'met reltd.ionship, if MY,
of' en-HYlI"'!'" t.o t.lle' Ih'cl'i!"llt.
T1l1lt _~rI'f'dlll,' rut t.nelll'II 1I"I'''\.o und mude 11 pllrt, h('rp.ot' sP-l.s fort.h I'll] ly nnd In dp-tail all debts
11,,,1 ,I,,,ho't1ous 0'\"'"...,, I'or IIn,1 "u l>"h,,11' nl' 1.1"" ""o",I..nl.'s "HtI,t.e, !nclnoltn~ ('uneral expenses paId;
I'omlly ",,,ml',loo, .,...". "1'1'11"0"1'" ,."H'H 01' 1I,lmln!s1rlll.lnn nl' t."!s "Ht.llt,"; counsel I'"es nnd fudlclary's
",,,,,,,,I'.sloos I',d,' or '0 ,,,. 1',,101, ""sl "'Io'n'!"'! 1'0" 1111rllll t.rust.s, t.omhsIO"'," or grovem"rkers, "nd rell-
g!"os ",,',I,,"S, 10 "00"''1''''0'''' ..I' ,I", ,1,'''1,11 01' 1.1,,' ,h",ed"nt.; d"ht.s IIn'! "1,,lms ow!n~ 11001 unpllld Ilt. time of
,10'",,,: .""." ,,,,,,..,,,,,1 <'I,,"'g"III>1" l'or 1"'r,,,,1 pdor 10 "",,"01"01.' H ,1,,"lh (oxcopl. I.hose Il1l0wed under Soctlon
nr.1 ..I' "'" l"h"I'II"o"" ",,,I Esl,ol." T'" .\,,1): ',ol\"'h"r VlIl." II st.ol.ement. 01' ,,011 ,""oral I'ledge,1 for obliga-
tloos, II' "oy, I' IH 111'."...01 thol 1.1... l'I"""lo"Y wll! prosenl. 1"'001' 01' H,dd d"lmod obllgllt.lons upon re-
"",'sl., th'" !I' "... IImoOol. ",,""<1ly l"d,1 10 s"l.tleln',nl. 01' ony f"", "olnmlHslon or debt. Is less thlln the
"slim'","'! ,,,,,oonl "'"Iml,,~ 0,,,1 "II",,,,,, ,h"1. 1.1... """'" wllJ ],,, r"l'ort.ed t.o 1.1", H"gbt."r 01' Wills, and that
Ihl' IlmUllllt or 11Il; lI!'>sl'sM'll c~Illl Ill' 1,,'"ssf'sSl'd III net'Or(lllllCI' th'~I,.'w(th,
T'"'' .1,,' "01"" 01' 11," "pl,r"I,,'I"'" ""I."",,,; I" Sl'I"',I,,ll's ''\', '11', 'C", '1':', filld 'I" ," dlr"ct.cd t.hereln,
[111\'.. ''''''1' "/11111"\ I'nl'V1rlrd 111111 prol"'rl~' 1'I'l-',lstC'rf't1 III t.hl' Summitry.
SubRcribcd find Mworn to before me thi6
l(l. dayo( t"',,",~....~l .
'l,(~' ~ ',d-a_
19,80
/J~(i;,(j{,lj/'../Jif?~::;J.,..._.....__..
(E:recutor-Administrorot )
18 2Q,Bldg c,y.i,ew,..,D~ive. .............................-...-..-'
(Street Number)
C,u'1jslq" "V!l,JJQJJ.,""""'"
(City or To,"n and St4te)
'01": """,,'" ',IV,"'"~ ,,1'1'1"""''' ",.lI," :"tr" ,,,! "1"0" SI"""'" I" ,I,,' ,"'l'!,I<.vtt ,,"'! s"'...d,,]'" flll",.,,,,1 flrc
1'111,..1 in ",1111 ,11.t'llls or till" ....nrd "NOIlI'", alii' III ('liSP lhl' nS~I'ls t!l\'llllll~ t'/Ire /ll\It unlisted sl'ellrllies,
0,""'11'1111''' .d' 1,\",,1' or flll1l11y l'nl'porl1tlollS or 1111 11l1l'rl'SI 11\ IIl1r .'n-J1IlI'ltll'rsll1l' or hlls1ness, thl1l the
.1", ",,,01 ',' ".""""". r'''I'' I "",1 ,<11,1", 11". 1""'"''1'''1''' """V" ,.";"t1o,, ,,, S<'I,,',I,,]" 'II' "r" Ilu"""",I. ,\ls" m"k"
1"'l't:dll Illltl 1'..lllrull u1 \11 1111' "S\I"lllur~'" llll!> 11l'1'11I'rfl1l1'rl~ {',ul1l'll'(i>d a~; IIho\".-dlr,'etl"t.
COMMONWEAL TH OF PENllSYLVANIA
TRAN~FER INHERITANCE TAX
*
I '
'~l 'l, :.
. REv.,nll!-1.11
RESIOENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
-----------
INSTRUCTIONS: Tld~ SI..'hcJlIlc mu,.,t di..rlo..c :lillllll!;ihk ilnd intangihle pcr.,ollal propt~l'ly owned ilHlivilllllllly hy the
dceedclIl, lit Ihe lill1e of his dellth. I'rol',ny o\l'lIell hI' the deeedellt joilltl\' \l'ilh illlolher or "thers 1l1;;-;'ii;;;- listeT-
iii1Jcr Schedule ul~li\"lallgihkPcrsolllll \lro\ll~rIYI tilled ill tlw name of till' dccetlclll, hUI paYilhll~ al dealh 10 ill'IIII\l~r
or olhers, including hUlllut Iillliktllo (1,0,1), U.S. Sa\'ill~s Bonds and tentative IruslllCl'llllnts,lllllSI ht, listed, tlcsl'ih:
the fact thaI they arc lIot of the adll1inislcn.~lI estate.
Tang.ihk personal property should he listed first (l'.g.. jl'wdry, wearing apparel, hOllsehold ~Clods, alld
fllrnisllinp.s, hooks, jlaintings, aulolllllhilcs, hoats, etc.)
Intangihle personal property, sueh as bonus, treasury ccrtifjcat~:-, cash un hand ilnd in halik, storks,
mortgages, notes, together wilh accrued interest 01' divilh:nds, salaries ur \\'ag,cs1 insuralH':c payahlc to the estate or
fiduciary in said cllpacity, partncrship intercsts, intcrcst 111 allY undistrihuteu estatc of Ill' incomc from allY prllpcrty
held in trust tinder thc will or agreemcnt of "llolhcr, evcn lhtlugh Im::atcd outside flf the Stiltl:, at the timc of death,
should hc listed in this sl'hcdule.
Item l'lliM IINIT I ES'II~IATEll IlEI'AIITMENT
No. List and describe fully VALUE MI;.RKET V AUJATION
VALUE (Do 110t write in
this SPUl.;c)
Sheaffer Brqthers SportinC' Goods, Inc.
Capital stock: Reg. Bessie F, Sheaffe /'
Cert, 1131 - 11/13/78 - 480 shares 186,95 89,736,00,
Letort Warehouses Inc.
Capital stock: Reg. Be s s ie F, Sheaffe r /'
Cert 1138 - 11/13/78 - 300 shares 268,58 80,574.00
'l'OTAL J.70,310.00
\ -
Inscrllhis wtal oppositc HPcrsllllal ProperlY''. Sclll:outc uB" in X X 170,310,00 /1l} JIL'. (}-(o
the uAs RellOrted" column 011 lhe last p;lgc of this return. JfJIL
I
RCC-47 (4-111)
COMMONWEAL TIi OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
411 S, SECOMD STREET
HARRISBURG, PA,
17177
ne~;sie It. Sllcnf: fer
COUNTY OF
GUlObcrl;md
ESTATE OF
l>nrrH
DATE OF 6HHH
12-5-79
SOCIAL SECURITV NO, 189_09-1,259
TOTAL GROSS ASSETS $170,310.00
STATE FILE NO,
21_80_0003
Please proYide our ollice with Ihe Fair Markel Volue (s) for the following business
inleresl (s):
Name of Bu.1 n."
Type of Type of
Busine.. Srock
# of Sh.,
or % Owned
Reported
Volue- Torol
Bureau
Valuation
8.
Sheaffer Brothers Sporting
Goods. Inc. C C 480 $89.736.00 ef.,
Letort IVllrehouses, Inc. C C 300 $80,571,.00 01<
1.
2-
3.
4.
5.
6.
7.
9.
10.
Remarks:
Attomey / Admi nislralor/Executar
ond Address:
Irwin, lr.dn & 'It,,in
44 South !lanover St.
Carlisle, 111. 17013
fJt i.~,~iV~'P u9/}/lEnclaSed is the ayailable financial dota far each of Ihe obave
^- rei. ~ \.,.equesls.
, ~~,,~\~ ~!71/t I
Very truly y.ours, ,I J
.4lt W-.J veu U Ju.U
Cumberland Co. lnherito'lnce
}l;;y 19. 1980
Tal(
Inslruclions on Reyerse Side
t"l\\\\1l1\'.'F,\1:~'I! Ill'
i'\\,\'\S\:~"I\ l\r"~~1
I'\:'\V;) 1,\ \'\1\
. ,\\']' l' \\
'-;i'P\"ll\' IY "t'"
:;\'\'.'\1';',";
\~..
~ ,'" ;lI'
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' -,' .
. 'wl :lJ
I', .;\"11:.. ~
(I.".l':o,j>",,,t
.,.' ", 'I.:IY"~"}.'
nee-'V)
----
i;\':~ t IW'\T lW('].'!l\'\'!'
III II I" ,\0,,""\"'''' ,,(lid" ,,'" ,\ ",,',. ,,\ 01,'" Ii,. wtl," "",' 1<'"''''1''''' ,,1'''',' """,,, 101 I""" ..I' I, I'. '''.1 "I ", ,,( I 1,,,"1
I.,.,...I'(II~" ,,,111..1,(" ,,,,01 ,,,\0''1,,'0\'' ,."",,1<1,,',11"" '1,"""1""'" II"","'" ,'''. "" """.1'10
(~) 11\" 01,.....'\'.111, ,,\\10111 "'" ,''''''''''1' 01",0\1" ",,,",1"'" 1"'''1'''''''1'''''''' 1,1"".,,11' ,,, 101"",,,\1' "",' ,,",,1\0"" ,'"
"\\"".,11,,,,1,,<1111"" '1''''''''( (" .1,,111: """",,,.1011".' 1\,,"""" ,"" ,," ""(.,UO
t:n II' tl\l' II lIS11 I' I' 10 (I) Ill' (~~) ;d,,'\"" h III lh" 1I1't'lt'11I1I11\" ',1:,1,,;
(H) ,\,.!;,' 01' d"l'l'tlt'ul ;11 I Illl" 1'1' I t';lW'!"'" _1~1\
Ih) s,..". Ill' 01"",,01""'" 10"..1110 ,,\ 1('"'' "I' ",,,I""" ,I," ".""1',',,, (~,,',' I).
(,,) C"II'" "I' ,\"",,<1"111" ,(",0\ h. I~,,'" I). ..
(,1) 111,1 <1"",,<1,',,', III Ioh 1\1','11""" ",,,I.,, "'" ",,,",1''''' "I' 1"'''1",,'1, ,\11,,,"1, """"1"\11""
"011,\,\"1'''1,\11'' \\""',01'",. "hid, "'" ,.. ,,,,'" "IT"'" \11 ,,,,,,,,",,," ,," "11,1"''''''''' ..I "I'
(AlIsv.'t~r yt'S 01' 110) -1!9_.--..-
(..I II'" U""'" '"'Y 1'",,\1<1 IllY 'h..1 ,I,.. 1'''"1''''''' ",,,",1',,,,,.,,,1 "t1,'.ltI, ,.,'1111'11 '" ",,,",,1'''''''1' ',"' 10\'
,'s,,,,,, ,,,. \..' slIl'.I,,,,1 I" I,h 1''''''''' "I' 011"1',,'11.11111'1 (,IllS""" "" Ill' 1I11)...llil__
(h) \\h," "as ,I,.. ,,'a'lS 1"'1'....' s "~,, a' I I"," "r 01"",.01"11" S ,("" \1,'1 JJA.---
(51 Ilio\ <I,."",h",' III h\s \\1''''\''''' III""" "'" W,,,sl'.'" "\'10""1,.,,,,,,11\11"" ""I""hl..""",,<I"'1I1"'" "'"lSl",,,'a',IIII
'h"r"l'lIr "'H\"" ,,1,( "h 'I'a",\""'"r "'I"'"'' I, ",. i "'I' 1.1 ,,01 I, ,.,,,,",""s 1''''' h hilI'.. "" ""I 1""'\ ,,,I "h \ "h ,I,,,,,
lIot tn t'w:t Pill I 1).'1'01'1' \Lis d.Hd,ll:
(,,) '1'\'" I"'ss""\"" ",. "II,I"YIII"'" Ill' ",. \I,.. I'I"h' III \11'"'''''' 1','11'" \I,.. \,r"I'''I'\Y \.I""lSl'''''I,,',\'1
(,\T\sw'!l' Yl'S Ill' no) -1!~._--
(h) Th" rl"h' ,,, o\,'s\,,'II"" 1.11" I"''''o''s wllo sllall I"'"'''' '/I' "II,\OY 1.1,.. 1,,'ol""'I.Y \I'Hllsl',,,'r'''\ 0"
IlH:Ollll~ t.hl','pl'l'um'? (:\nswpr y<,l'; or 1\0) _.Hn
(fn If thn llnf;.....Pf to (:1) (Il) n!lIlV" Is III t.\IP 1It'1'1 "ll\at, I\'t',
nlone or othl'1'S NA
(7) Ill" ,I"ce"enl. i n -,~"~li'I;':'-;lI"I"-;-;'- i,,:~;;:;j;:,-;::-ii';;-:";-'~~'I~(::;';;' 'o;:'r.;;:-~-\-.!,:;;-"..,;;-u~:;;:;r.:;:;:", s I'roll,l s" 1.0
I'Hl' IIICo"," '0 ",. 1'0" I.h,' '",n,oj'II, 01' ,'Hr" ,,(' ".,,,,s\'..ror'l (Answ,',' 1'''' 01' 1101 J'LQ.-
(H) Ill" """,,""n', H I. all\' \\11I'" \.I""" ,'..,' 1"'''1",,'11'' I h" 1"'II"\",.j" \ "".I "1''''''''' "I' "h \ >III "as s"II,I"<<t. 1.0 <:\"",,,",
I",,,,,,,,,, 01'" ,.,.,,'r""" I"''''''' ,,, 1111.<"" """,",1, "r r,'vol"', 0" whid, ",,,,1" ""1'",., '00\""'''\''111. "n,l"r l."l'lI1S
01' I.rllnsl'er 0" IIy 01"',.",\,," "I' III"? (,10'"'''' 1''''' or no)...-1:19_--
(\I) It. I.h" II"s""r '0 (N) all"'" I S I" 11\1' II 1'1', 1''''"'' "', ""S U,,' I'''w'',' ,,, II \1.<'1',
est O\' "", ""w'I'I"'''''\' ",'S,,,'V,,,, \11 "'"' 01""..,\0'111 11101'" 0" 'II" 01,',.",\<,,,, a""
(..\nSWt!r Yl~S or 110) -110..--
~l\'m I: '1',,, ,,,"w,,,.s ,,, U",s" '1",'StloIIS ShOIl\" lie SlI\'1""'\"" III' a \'1'1 ""I' \I\'\,' 'II" """",lin" I'hl'slcI'''' liS
\,,'\'11 itS II copy of' \.11" d..,d.ll ('1'1'\,\ fit.aU',
~(}'f\':~: I\' IIn"""" 1.0 a"Y II\' 1\'" allol" '10"S'\0IlS \s ,','so ,,,, 1'01"" 1,"\'" " ""s",'II'''on 01' \.I", prop"rl.Y
Irnns\'..r,'",I, I" S 1'11\" "",,'''''1. ,,"I'" "' o\a'" II\' ,1..,,1.11, "a'''' 01' 1,'a"S\""'s a"" ,,, ,,11"'" ,,.,,ns\,,.,.,.o,l, wlt.II
r"IIIUonsllll' nl' I.rllns\'"r""s 10 ,\,'e'''\''III.. I\' ''''\''' SII\II1111 e"I'Y O\' an\, "'nsl .(",,01 "I' IlIsl.,'n",,'''I., il'l.r''''s-
r,,,'s 'lfe e'al",,',1 '0 he n"".' ",ahl". II\SO slll",,\I "","11"'\ slll"'II11,nl ,,1'1',,"" '0' "11I,,h "",I c111lm Is haso'"
~On::I: Lls\ "1';<11""hl" \,,'ol"""Y ""\OW \n """"".,. \n ,,111<'1, 1','ovl,\",1 ,,, ,;,.I....(III"s I, 1\, "I' I':.
\'11\11111111' or Ildl"\llll\t'
a 1'\,1'1' 111 ~ d.!lI tll','
stILI." WIII!Ult'r tll'! 1'1~11t. waS rl'sf!l'vl'd In (\ecelil!nt.
11111"11,1,
o\.ll"!'s't
01'
I'(.vnkl! the Intel'-
...------....
__._..._.~-_.---- __u.---.--.--...
.--- -.--.-------.--..-------....
.- ....--.---.------..-----...-
_..__.__.--_......_.__._----~
-:""--.,.--~.,,==---.;::'=~..:::-""'--=.- -
~1.'\IU\E'l' V,\L\:!o:
(I':s t. \ 1'1;1 (l~cl)
!
11"'1''1', V,\I.\'~'I'10~
(llf"l't. ClIlI )')
lIl':SCHII''l'III:\
ITE\\
NONE
\
\
\
i
,
\
I
I
\
\
\
\
_--.--------.,----1------
r"; ;'0.;)
{j9'l'
111,,'rl. ,',h ,,,'" "i'I'''''''' '1'1'"''S\'''I''''' S,.,,,,oI11\" '\" III 11<"
",\s Hl'l,nrtl'ft" l'lI I 1111111 nil I ill' 1:1,,:,1 1";',1' nl' lIds 1",'111J'1\.
, .
R'EV.453 (6-78)
.,
,il, b~- ~
f''''I{1.W.~''
'~ "..,,, ~
l( "'..'(\,:tl(;-~
l '.' .... ..'1 " ,
, """I r.
~..':1t' d"~~"5'>Ji;:..)
COMMONWEALTII OF PENNSYLVANIA
TRANSFER INIIERITANCE TAX
RESIDENT IlECEllENT
S('III:lll:U" "Il"
IlI'NI'FICI ,\10 I:S
. ..~- -- -_..- .. ~_... - -- -, -.------- n.__.
-_.. --'---'.-- _. _.._______~__ O' ____"_________.._ --- --.--
BENEFICIARIES ANIl AIlIlRI'SSES RELATIONSIIII'
(State full nll1ncs llml i\ddr~'ssc~ of 11\1 who (If step-c1Jild,en or SIJR\'JVI~D lUTE !;\J'II;tU,ST 01.
have un interest, vcsh'd, ,:olllingl:nl or other- ilh'!;itimllll' chiltln'l1 IlECEIJI'NT OF BL:--lFI.lt"IA/{"
wise, ill cswtc) lire involved, set STATI-, \'I'S WIlTII I~ ",SIATI.:
forth this fact.) OR NO
..
QiiY1.LN , Sheaffer Husband yeS maximum marital
1820 RIdiIeview DrIve deduction
Carlisle , PA 17013 ..- ---
IGrandSOn ..' --- '--.
Paul S. Sheaffer, Jr. yes 480 shares stock,
no Woodlawn Lane Sheaffer Brothers
Carlisle, PA }7013 .__-=-korting Goods, Inc,
+-- 1/2 residue -
Paul S. Sheaffer Son yes &
Sprine; R""rl , __~ti9n
1 ?ifi to buy stock
C"rlisle PA 1701 i -' 1-
.-
Marv E. Hemenwav Daur;hter yes 1/2 residue
-
..-J
..- --.
..
---. -.---_..-
--' -------.--.--
--
,
.. -
-~--- -- -------.--- <---.-...--- ,~.'_"'_ ,_~~__.m____L ..--. -- L --. --- L_ . -
.-_.~--- --- -.- - -,--
------ -
-----.--.--.---------....---.---'-------.-.------------.--.----
Dl"ponent further says thot 011 the above-named beneficiaries ere living at this time except below:
-,------,--
I "D.....T" OF ,,~,..... I
1>>\'" - 1,.1'-1>>\111
-.--.----.-.----
.---------
i'lAME
R2SIDENCE
c
. '"
~~ -
:I:" II
f; C
'C ~ e
._ 'J ::I
.E"C.O
:; E U
j' 0 ..
':': u ;,
~ ;' ~
B ; ~
':J E Co.
~ :.l
~ 0::
SI i~I\L\(( \'
Real ProperlY ._____.._.___...__...___ ----.-.- (Sd,. "A")
Pcrsollal Prol1Cl"ly __ _-"._.__"'.__..___.____ .__ (Sl~h. IIB")
Trullsfers _._._____.__.__ ._.____n_.._.____________._.___ (Sl'h, "( "')
___.__.____ _______.. ..__M______.,.__.____._. -_..-.-+-.---
_.__._~._----,._--_.._-_..__...__.._- ....----..--. -_._-
(~'n~s Ta;..ahlc 1',st,lle
(I)
(i\S I~cllllrll;d)
~ -0-
~ 1'70,310.00
~ -0-
~
~
~ ...l'lJ) , 31Q"QQ---
(2)
(As Determined)
,\
,\
\
\
\
\ -
~ p
."
c- .c
." "'
~ Z ~ >::
" UJ ~ ~
" ::;0 "
... ~ 0
UJ u 10-< "'
CIl ~ ~
- 0 <( :>,
< >:: VI z OJ
c:<: I'- 0 .s: :;;: H >::
c. 0 H .J,> '" ;3 H
C. (]) OJ 'd @ Q. p::; 0
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COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
*'
DATE
- ':,1\
~J
': I
N.. 0 . 'J'
'1) )'!~l ,I
.
COUNTY FILE NO:
~/ l (. (,I' ../
C)
l-x./
,c-, \,
r )J'liJ ,.f'... L.~' 1/\ Afv'v"(' .!-
j.\iJ-Y-r~ri i j',.. ,il
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r,!
. . '. t_J,I.I'./'Y~
ESTATE
TO:
'""
I'
FILE NO,
if 1/
,,- ,. r
\,n." ,) !-joY J.,
COUNTY
r-::
\~,' (-,
~ V...._
) I/O 13
DATE OF DEATH
Apprai'ied Value of Estate:
Real Estate
G
---
+ / ') oj ,,; / I) U i)
Personal Property
+
Jointly Held Property/Transfers
G
I ') I! 3/ ,:', (j C
Co?")1 IJ /. ui:..
JV(~ J0Y, ill
"-'---'-
G
Total Gross Estate
Total Approved Deductions
Clear Value of Estate
Less: Approved Charitable Exemptions
G /L/9 lej? (13
Amount Taxable @ 6% Rate
G )1)(1 /c/y,QV
;
tax due
$
Xi 9 E /91(-
,
Clear Value of Estate subject to Tax
tax due
(.r;)
TOTAL PENIIISYLVANIA INHERITANCE TAX DUE
";. 5-YOU) J ~:J,~,,:':I:,)
(t~l31)/) -
percent discount totaling $
Tax is paid by
$
,\(ljSJ. C1 tL ~
J &,/ dcZ f . '
(-; /13~
Amount Taxable @ '5% Rate
'* '* '* '* '* * A five
will be granted if the Inheritance
Less Credits:
DATE OF PAYMENT
AMOUNT PAID_
DISCOUNT
INTEREST
TAX CREDIT
1cJ.- J...3-S'D
$ /59.51 (It/.
+
$
$
=
$ eeJS I ' 7 t/
=
+
=
+
Interest accrues at the rate of six (6) percent per annum
on the unpaid balance of Inheritance Tax from_
to date of payment. Interest due if paid by
is
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
$
/ (.,1,';;')..
See Information on Reverse Sido
Llllf:rU3. ~AT1Qr>L
To insuro proper crodil 10 yOIH account, tt1U flam!! of the nSli1te and ftln nurnbnr should he clc<lrly print.
ed on the check or money order.
This ilsscssmenl IS made in ilccordllnce with Seclion 708 of the Inheritance and ESlate Tnx Act of
1961 (72 P,S. 9 2485.7081,
To the extent that inheritanco tax is paid Wl1hin thrut) (3) months ntter the dl~Jttl of the decedent, a
discount of five (5) porcent is allowed (72 P,S. ~ 2485- 716).
Inheritance Tax. other than lax on a future interest, is duo at the dato of the decedent's death and becomes
delinquent at tho expiration of nino (9) months after the docedent's death (72 P,S. S 2485.711). Inheritanco
Tax on a future interest IS payable within three (3) months after tho ttansfer takes effect in possession and
enjoyment and is delinquent thereafter (72 P.S, g 2485.712). Calculate interest from the delinquent date shown
on tho face of this form to the date of actual payment using lhe follOWing interest table:
------------------------------- --- ------------- - - --- - --- -_._----- -- -- -- -----
, month ,005 4 months ,020 7 months .035 10 months ,050
2 months .010 5 months ,025 8 months ,040 t 1 months ,055
3 months ,015 6 months ,030 9 months 045 12 months ,060
1 days ,000 17 '1 days .00186 21 days ,00352
2 days ,00034 12 days .00203 22 days ,00369
3 days ,00051 13 days 00220 23 days ,00386
4 days ,00068 14 days .00237 24 days ,00403
5 days .00085 15 days .00250 25 days ,00420
6 days ,00101 16 days ,00267 26 days ,00437
7 days ,00118 17 days .00284 27 days ,00454
8 days ,00135 18 days ,00301 28 days ,00471
9 days ,00152 19 days .00318 29 days ,00488
10 days ,00169 20 days ,00335 3D days ,00500
- - - --- ----- ----- ---- - _.- - - -- - - - --- - - - ,. -- -- - - - --- -- - - -., - - - --------- -----~
Any party in interest, including the CCrT~lllonWe<llttl ,!nO the persullfll represenwti'o'e, not satisfjed with
the assessment may object thereto within sixty (60) days after receipt of tl1:$ Notice os pfovided by Section
1001 of the Inheritance and Estate TJX Act 01 13G1 (72 P,S ~ 2485.1001).
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below:
GENERAL INHERITANCE TAX INFORMATIQ!'::!
Unsatisfied liabilities incurred uy the decedent prior to his/her death are deductible against his/her taxable estate,
In addition to debts incurred by the decedent or estate, other items are claimable including the cost of administration,
attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker.
All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liabilitY for the debts being claimed
should be attached to this schedule.
A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania.
If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of
the same household can claim the exemption. In the event there is no such spouse or child, the exemption can be
claimed by a parent or parents who are members of the same household as the decedent.
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~UCTIONS FOR COMPLETING SCHEDULE "F"
1. If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the
decedent. Enter "family exemption" in the remarks column and the amount claimed in the amount column.
2. Assign consecutive numbers to each item listed.
3. Enter the date on which each debt was incurred and/or paid.
4. Enter the names of each payee.
5. Provide a brief explanation in the remarks column for each debt claimed.
6. Enter the amount of each debt being claimed,
7. The form must be signed by the person who has assumed the responsibilitY for paying tbe debts,
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
'*
COUNTY FILE NO:
'-
..i j,. .'t.- ,:.:/'/~ ~:.
, I
._..__._.....1 ,I
C/
DATE
( t
,I
: /
,
TO:
, ,
,.
ESTATE
I,
JI f''- -.'
, ,
,
,
,
i
)
/
FILE NO,
'-/, -
,/../
r
,
COUNTY
i
,r ",
j 'f
" .~
, ,(
", A "
::!. ":/
,
1(._'
-....-
"
/,'
DATE OF DEATH
I "",,' - ;' ',1 '1/"
,.' '" .' '"
Appraised Value of Est8lC:
Real Estate
G
Personal Property
+
.c,
, (, ~
Jointly Held Property/Transfers
+
Total Gross Estate
G
/, //.
Total Approved Deductions
Clear Value of Estate
$ '/ '1'
/. 1"-'
, ,
Less: Approved Charitable Exemptions
Clear Value of Estate Subject to Tax
$, . / /
/:"
/,.
"
Amount Taxable @ G% Rate
G
(
tax due
$
'~//I' .I
/"1'
/
Amount Taxable @ 15% Rate
tax due
,)
TOTAL PENNSYLVANIA INHERITANCE TAX DUE
....'. .>..; .~
$ ,,> / 1,-; '/ 'I,
,
r
i,"
i
/..' "j
,-' '~._'_'_ ../0..,.;.'...-
-- * .. .. .. * A five percent discount totaling
will be granted if the Inheritance Tax is paid by
G
,,' , . :..-
/ I ....1
"
/~
Less Credits:
DATE OF PAYMENT
( ,; ... I
...../... ,
AMOUNT PAID DISCOUNT INTEREST TAX CREDIT
$ ../ + G G = $ 1.....-/1 ',1
I l..""_",.'l I..,., ,
j
+ ..,.-,~/1 :.:c.C
i'
.'!
+ ".
=
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, "' /r'
,/ /..:) / C;;:.
"/' "~ .....,;,
I - ./': 1-('/
I ~
/.
'/~I
, ,
------~::..~-
//&-,/.:1
/ ft,-,
Interest accrues at the rate of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest due if paid by
is
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
$
I
Assessed by: " ;" , .' :,,, /
S 'f " R S" Agent lo(thl CorT\ft'lonwullh
ee norma Ion on aVflrse I a "
;" ," . (.' ./'
r:'-, ,,'
!Nf.9RM"T1Q!:!.
To insure propor credit to your nCC(IIJI1t, IIw nnnw 01 tho tJ~lilto Dnll fde nurnb(>r should lw clclJrly print-
ed on the check or money order.
This llssossment is Illado in accurdanLli with Section 708 of tho InlwriHH,ce nnd Estn\l1 Tnx Act of
1961172 P,S, 9 2485,7081,
To the eKwm thaI inhorilDnco lax is p,lItl withm threo (3) months after the death of thu decedent, a
discount 01 five (51 percent is allowed (72 P,S. 5 2485-716).
Inheritance Tax, other than lilX on a future interest, IS due at the dale ('If thl.! decedent's death €lnd becomes
delinquent at tho expiration of nine (9) months aftor the deep-denl's death (72 P.S. S 2485.711). lnheritnnco
Tax on a future interest is payable within three (3) months aher tho mHlsfcr takes effect in possession and
enjoyment and is delinquent thereafter (72 P.S. 9 2485.712). Calculate interest horn the delinquent date shown
on the face of this form to tho dole 01 actual payment using the following interest table:
------------ ------- - - - --- ------ - - - - --- -.- - --.- --- - - - - - - _.-- -- - ----- - - -- - - - -- --
1 month ,005 4 months ,020 7 months 035 10 months ,050
2 months ,010 5 months ,025 8 months .040 11 months ,055
3 months ,015 6 months 030 9 months ,045 12 montt'ls ,060
1 days ,00017 11 days ,00186 21 days ,00352
2 days ,00034 12 days .00203 22 days ,00369
3 days ,00051 13 clays ,00220 23 days ,00386
4 days ,00068 14 days ,00237 24 days ,00403
5 days ,00085 15 days ,00250 25 days ,00420
6 days ,00101 16 days ,00267 26 days ,00437
7 days ,00118 17 days ,00264 27 days ,00454
8 days ,00135 18 days ,00301 28 days ,00471
9 days ,00152 19 days ,00318 29 days ,00488
10 days ,00169 20 days .00335 30 days ,00500
-- --- ------ --- -----.-- --- - - - - - - --- -- - - - --- -- - - -- --- - - - - - --------- -- ---..
Any party in interest, including the Commonwealth and tile personal representative. not satisfied with
the assessment may object thereto within sixty (60) days .1fter receipt of tl1:5 Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S. S 2485.1001j.
Make check or money order payable 10;
"Register of Wills, Agent"
Mail to the address listed below:
lliEQRMAlION
To insure proper credit to YOllr account, tile nUrT10 of 1110 (!!>ID!c nnd ldo number should be clt::arly print-
ed on the check or mone}' order.
This osscssmenl IS mado in accordance with SUC11CJ/1 708 of the Inheritance and ESli1te Tax Act of
1961 (72 p, S, 9 2485,708),
To the extent Ihat inheritanco lax is paid within three (3) months after the death of the decedent, a
discount of filJe (5) percent is allowed (72 P.S. ~ 2485-716)
Inheritance Tax, other than tax on a future interest, IS due at the date of the decedent's dealh and becomes
delinquent ot the expiration of nine (9) months after the decedent's dealh (72 P.S. S 2485.7111. Inheritance
Tax on a futuro interest is payable within throe (3) months after the transfer takes effect in possession and
enjoyment and is delinqLlent thereafter (72 P.S. S 2485- 712). Calculate inlOrest from the delinquent date shown
on the face of this form to the date of nctual payment using the followmg interest table'
------------------------------- --- ------------- - - --- - --- -------- -- -- -- - ----
1 month ,005 4 months ,020 7 months .035 10 months ,050
2 months ,010 5 months ,025 8 months ,040 11 months ,055
3 months ,015 6 months ,030 9 months ,045 12 months ,060
1 days ,00017 11 days .00186 21 days ,00352
2 days ,00034 12 day. 00203 22 days ,00369
3 days ,00051 13 days 00220 23 days ,00386
4 days ,00068 14 days ,00237 24 days ,00403
5 days ,00085 15 days .00250 25 days ,00420
6 days ,00101 16 days ,00267 26 days ,00437
7 days ,00118 17 days .00284 27 days ,00454
B days ,00135 18 days ,00301 28 days ,00471
9 days ,00152 19 doys ,00318 29 days ,00488
10 days ,00169 20 days .00335 30 days ,00500
-- --- ------ -- - ------ - -,-- - - - - -.- - -- --- - - ~ --- - - - --- -- -- - - - - --------- --- ---
Any party in interest, including the Commonwc"lth and the personal representative, not satisfied with
the assessment may object thereto wltllln sixty (60) days after receipt of this Notice ;.is provided by Section
1001 of the Inheritance and Estate Tax Act of 1961 (72 P,S S 2485-1001)
Make check or money order paYflble to:
"Register of Wills, Agent"
Mail to the address listed below:
c-
o.
".:
N
0, ..,
1_;1' 0-
e.::
CL.:l. ~::
Ot.:; ..;: ~,
U,.,J ~~3
~(r: ,",,'
10 '.'
Interest:
If any tax due IS paid within three (3) months after the decedent's death. a discount of
five percent (5%) of the tax paid IS allowed.
, the discount period is calculated in calendar months. Example: date of death 1 -15-82,
discount period expires 4-15-82.
Except for lax on a future interest, inheritance tax becomes delinquent at the expiration of
nine (9) months from the date of death.
. Inheritance lax on a future interest becomes delinquent at the expiration of three months
from:
_ the dale of election to prepay or
_ the date of death or the life tenant or annuitant
Interest is calculated on a daily basis from
_ delinquent date to date of payment on any tax unpaid on delinquent date
_ date of last delinquent payment to date of payment on any unpaid balance.
Interest is charged at the following rates:
Delinquent Date Annual Interest Rate Daily Interest Factor
Discount:
5/27/43 to and includ,ng 12/31/81
1/1/82 to and including, 12/31/82
111/83 \0 and including 12/31/83
111/84 to and including 12/31/84
6"
"
20%
16%
11%
,ODD 1 64
,000548
,000438
,000301
Those estates that become delinquent on or before December 31. 198' will maintain
a constant interest rate. The rate in effect when the tax first becomes delinquent will
remain constant until the delinquent tax balance is paid in full.
Those estates that become delinquent on or after January 1, 1982 will contain a variable
Interest rate. Thus, taxes that remain outstandIng from calendar year to calendar year will
be subject to the different rates in effect on each January ,.
Interest is calculated as follows:
INTEREST = BALANCE DF UNPAID TAX X
NUMBER OF DAYS X
DAILY INTEREST FACTOR.
If a tax balance remains outstanding for more than one calendar year, a separate interest
determination must be made for each year at the applicable rate. (Only one calculation
is necessary if the estate maintains the constant interest rate.)
Any Notice issued after the tax becomes delinquent will reflect an interest calculation to
fIfteen (15) days beyond the date of the notice. If payment IS made after the
interest computation date shown on the Notice, additional Interest must be calculated.
To Remit Payment: Detach the top portion of this Notice and submit with your payment to the Register of Wills
of the county shown on the Notice.
Address information is Iisled on page 13 of the booklet. "Instructions for Inheritance Tax
Return for a Resident Decedent."
. Make check or money order payable to: Register of 'A/Ills. Agent.
, -
----- - ------'-- - ------ ------.---.- ~ -- ----
REV.1162 EX 11/82
11087554 COMMONWEALTH OF PENNSYLVANIA
NO" DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
*'
'. . . ~
,,,~.,....
m
ACN
G AMOUNT
Assessment Control No.
101
589.44
RECEIVED FROM:
r Irwin, Irwlll, Irwin, AttylI.
'44 S~Hanover street
."...___,..___._uo__....__.
.._~...~g~l.!..JI.. 17013
I
L
-.J
ESTATE INFORMATION:
FILE NUMBER
NAME OF DECEDENTSHBAI'rBR BESSIE
oMMber 29,FIR1""S4
DATE OF PAYMENT .'lI
21-80-3
F.
MI
POSTMARK DATE
COUNTY Clllllberlan4 ~
DATE OF DEATH DeClember 5. 1979
~
REMARKS mTOTAL AMOUNT PAID 589.44
=
SEAL II
L RECEIVED BY a
41
REGISTER OF WILLS ;
~ -~...- ,~ g - .-:..:L___..... --...--... .."'" .........__-=:.iL__ ---_11
; ---.----------- - -----.--- ------ -----.- -------
hv. 15B3EX I "'B2'
jDENNSYlVAN'A DEPAf;TMENT 0' REVENuE INHERITANCE TAX ASSESSMENT
8UREAU Of ACCOUNTS SETTcEME~T CDNTRDL NO, 101
P Cl 80> 8903
_ HAR~~..':~::':~,~", ._" .~~ .~._ ~,._~~~~~~~.~_~J~.~:~::",,-_..__,~~~~4
ESTATE DF SHEhFFER 8ESS;!: FILE NO, 21 80-0003
DATE OF DEATH 1 ,.::Q.:;.=.'1J_ __________.._____,__._.._.___._C,Q.llli.D'--Q.\lJl~j;;p.1l\JiR
NOTE: TO INSURE PROPER CREDIT TD YOUR ACCOUNT SUBMIT THE UPPER PORTION OF THIS FDRM WITH YOUR TAX
PAYMENT TO THE REGISTER DF WILLS OF THE ABOVE COUNTY, MAKE CHECKS PAYABLE TD "REGISTER DF
WILLS, AGENT,"
IR~IN IRWIN hND IR~IN
44 S HANOVER ST
CARLISLE 17013
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
CUT ALONG THIS LINE
------------- ------- - - - -- - -- - ----- -- - -- -- - ----- -- ------ -- ------~ ------.
,.INHERITANCE TAX RECORD ADJUSTMENT"
ESTATE DF SHEAFFER
BESSIE
F FILE NO, 21 80-0003
ACN 101
DATE 02-06-84
ADJUSTMENT 8ASED ON,
ADY.INISTRATIVE CORRECTION
VALUE OF ESTATE:
, , Real Estate (Schedule Al
2. Stocks and Bonds (Schedule Bl
3. Closely Held Stock/PartnershIP Interest ISchedule Cl
4. Mortgages and Notes (Schedule Dl
5. Cash & Miscellaneous Personal Property (Schedule El
6. Jomtly Owned Property (Schedule Fl
7. Transfers (SChedule G)
8. Total Gross Assets
111
1 21
1 31
1 41
1 51
1 61
1 71
.00
.00
.00
.00
170,310.00
.00
.00
1 81
17D,310.00
OEOUCTIDNS AND EXEMPTIONS:
9. Funeral Expenses/Admlntstratlve Costs/Miscellaneous
Expenses (Schedule Hl
, Q. Debts/Mortgages/Liens (Schedule II
, " Total Deductions
, 2. Net Value of Estate
, 3. Charitable Bequests (S.:heoule Jl
, 4. Net Value Sublect to Tax
191
1101
13,298.62
.00
(111
(12)
(131
1141
13,298.62
151, Dl1. 38
.00
157,011. 38
15. Amount of line 14 taxable at 6% rate
16. Amount of line 14 taxabie at 15% rate
, 7. Principal Tax Due
TAX CREDITS:
1151
1161
151,011. 38
.00
X,06=
X, '5=
(171
9,420.68
.00
9,4,0.68
TAX,
PAYMENT
DATE
12-23-80
01-13-81 I
01-16-81 \
INTEREST IS CHARGED FROM 01-11-81 TO 02-21-84
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FDRY..*
. IF PAID AFTER DATE IND'CATEO SeE REVERSE FOR CALCULATION
OF ADDITIONAL INTEREST
RETAIN THIS PORTIDN FOR YOUR RECORDS
RECEIPT
#
DISCOUNT 1+)
INTEREST I-l
AMOUNT PAID
OD0380
029645
029652
168.40-
19.52-
.24-
9,000.00
113.16
3.17
TOT AL TAX CRED'T 8 , 928 . n
BALANCE OF TAX DUE 491. 91
INTEREST 16.64
TOTAL DUE i 568.55
(11 Balance Due is less than S 1,00 no payment is required)
;.
"\.,
<:'!
~ ,
s '..'
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...... """
c- O>. ;r:;i
L..;" I
U..II..' DC ~~n;!
Of-" u... l.-'laJ
c:;:u'l u... 1:0
oc-j .......-
~I).J -.T i-2:;
cr:'" 50 ~::r_}
u
Interest:
If any tax due is paid within three (3) months after the decedent's death. a discount of
five percent (5%) of the tax paid is allowed,
, the discount period is calculated 1n calendar months. Example: date of dealh 1-15-82,
discount period expires 4-15-82.
Except for tax on a future interest. inheritance tax becomes delinquent at the expIration of
nine (9) months from the date of death.
. Inheritance lax on a future interest becomes delinquent at the expiration of three months
from:
- the date of election to prepay or
- the date of death of the life tenant or annuitant
Interest is calculated on a daily basis from
_ delinquent date to date of payment on any tax unpaid on delinquent date
_ date of last delinquent payment to date of payment on any unpaid balance,
Interest is charged at the following rates:
Discount:
Delinquent Date
Annual Interest Rate
Daily Interest Factor
5/27/43 to and includIng 12/31181
1" /82 to and ,neludlng, 12/31182
1/1183 to and Inelud,ng 12/31/83
6%
20%
16%
.000164
,000548
,000438
Those estates thal become delinquent on or before December 31. 1981 will maintain
a constant interest rate. The rale in effect when the tax first becomes delinquent will
remain constant until the delinquent tax balance is pilld in full.
Those estates that become delinquent on or after January 1. 1982 will contain a variable
interest rate. Thus, taxes that remain outstanding from calend.r year to calendar year will
be subject to the different rates in effect on each January 1.
Interest is calculated is follows:
INTEREST = BALANCE OF UNPAID TAX X
NUMBER OF DAYS X
DAILY INTEREST FACTOR,
If a tax bali-nee remains outstanding for more than one calendar year, a separate Interest
determination must be made for each year at the applicable rate. (Only one calculation
is necessary if the estate maintaIns the constant mterest rate.)
Any Notice issued aher the tax becomes delmquent will reflect an mterest calculation to
fifteen (15) days beyond the date of the notice. If payment is made after the
Interest computation date shown on the Notice, additional Interest must be calculated,
To Remit Payment: Detach the top portion of thiS Notice and submit with your payment to the Register of Wills
of the county shown on the Notice.
. Address ,"formation is listed on page 13 of the booklet. "Instructions for Inheritance Tax
Return for a ReSIdent Decedent."
. Make check or money order payable to: RegIster of Wills, Agent.
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