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Home My WebLink About80-00306 d. , :-. :~ ...;;., ~~(' , ;~:~f(f'{ ,"".(' "." I ::+~ !.;~.,'. " '(.Ci .- o ('?," j:j Z oZ ~ CI] ! ~'I :;< ~ fri . >< ~ . lIE: . :;.: -," ";,, "',, ..- ~,'1' ",' .' I f"l f:1 CI] ~ .~ u ' :2 '. ,~ . . ";.",..,,.' ';'.' :0 '''00 " '. '. .-. 'M ..... o ",- . '0 Z J lIII '* .. 1.0 all .'," d ,,~ .' ~ '--i~ . '.,:. '\'!:~> ...,', " sfiJ Richard W. Stevenson for Attorney: McNees, Wallace & Nurick Box 1166, Hbg. PA l7108 No. 21.80 .'lOG PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY in the Estate of Esther M. Walker , deceased. To Harold B. McLane, Deputy, Register of Wills for the County of Cumberland, in the Commonwealth of Pennsylvania, is PetitionerWxAI"dX the executrix named in the Last Will and Testament of Esther M. Walker dated April 10. 195,2 Decedent was a citizen of the United States and a resident of l~oou~sbIipt Borough, Cumberland County, Commonwealth carlisle of Pennsylvania. Decedent died on ~g~~II" 19th day of April the A. D. 19~, in the County of Cumberland , State of Pennsylvania at the age of 91 years. ~ Res her Decedent has not been married and has not had children born to laim since the execution of the above described Will. Decedent was possessed of personal property to the value of 525 .000 and of real estate to the value of None as near as can be ascertained; said real N/A estate situated as follows X1PPl1' Therefore, your petitioner~ respectfully applies for the probate of the said Last Will and Testament and for Letters Testamentary thereon. Dated Mav 2. 1980 Name and address of Petitioner(s) I' ff' ;/I~ ~Pfcl..zt:1L/J7.(U'If-l, ~~e.L Tillie El abeth MacDonald 3 Lantern Lane Camp Hill, PA 17011 COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF CUMBERLAND Tillie Elizabeth MacDonald named in above application, being duly "worn according to law say(s) that the statements set forth in this petition are true to the best of her knowledge and belief. and subscribed before 1d.t,,', ~hH.q~~...l!!..1 - Tilli.. F.lizab..th Macnonald Sworn (., cr~ Deputy Filed: May 7., 1980 ,;J.{. ~tJ -30" . lUl I:l ..... . '" III .-I..... 'S <l ~ . ~ COm I>l '" .-I ~ r<lf.<1>> <>; " '" E-< f;j . <l a f2 ~ lii }:';'" E-< ~~p., Q ~ o . ~ 11. ~ .bJ) 0 . . ~ S :0. :j 0:: CJ:l 0.0 l;;i ~ '" ~.~ ,. OJ f.< r,.. a.<:l~ Eo< (f) ~~ CJ:l f>.l "" H . ,I ~ OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA~ 55: COUNTY OF CUMBERLAND Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of Cumberland, personally came .?:'.t+.;I,.:j..~...~.J..:h~!,l.p'~j;h...!1.i;l,!;:.tl9.n.G\l.d......................................................... who, being duly ...~w.g:r;.~..............., do !?~....... depose and say that as ....~.~!;!.Q.\lj;.+.il\...................................,........... of the last Will and Testament of ...E.s:t:.heX"...M....W.alker...................,...................................................... deceased ...........~.~.~........................ will well and truly administer 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 Inheritances. ..f..w..l???~................. and subscribed before me. ~ 'j./.. :::1, . J '-"" frY" ). ~ ,; / ..,,:{d...<.'.\,,-;'.........:;~L~!.;!;:......f..{;~.~~:::~.~........... T~ll~e E~~zabeth MacDonald 1Jf"::~'_mmm ^ D. ".8~ .....~...~fM~~;.~P.itt:Y............................. Register ............................................................................................ 01 .,; to, " 0\ 5 .... \j 0 l.L 0 C""l: CD: .\' . "1f.; '" ..J ~. ~ ~i 0 0): !.t> M .J ~: ~l ....: 0 I ro: - oM\ 0 - .; - ~i ~ (oj to ~ U: I f-4: >i ..... :;1\ .5 Iii: ro: N '>~ : 0 ~: -u ~\ " N\ 00 ~ 0): -u .c::! w N: I 8 :11:j - +I: N ~ 00: ~ -u ~ '" ~: -u ~ .!< ~ '" " '" iZ ~ '" p., DECREE Be it remembered that on the ........?~~.......... day of ......................!:l!W............................., A. D., 19.aQ..., there was probated and recorded the last Will and Testament of ..J;:.s..~~.~.r....M..,...I:l:~JK~.r.................................................., late of ..........ear.lisle............................................................, Cwnbcrland County, Pennsylvania, Deceased. Letters Testamentary d Tillie Elizabeth MacDonald ................. ............ ..... ....... ....... ........ .......... were grante to......... ...... ............... ........... ........................ .... ...... ........................ Witness my hand and official seal the day and year aforesaid. \ () j . ~(1' " . - / . . ... (, ,'; ..- I.': '".,11,. 11 .. ......U., .. ,.J:::.,....\.l.L..,..J:.\..'/.................................... Harold B. McLane 'Deputy Register. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND } II: Tillie E. MacDonald .ccording to I.w, d.po... .nd ..y. th.ts h. i" the el<ecutrix 01 the Est.t. of --E;.sthe.LlI.,,, Walker I.t. 01 Carlisle , Cumberl~nd County, P.., deceas.d .nd th.t the wlthin.i. .n inventory m.d. by Tillie E. MacDonal_<L- ., the ,.id Executrix 01 the .ntir. ..t.t. ol..id d.c.d.nt, con.i.ting 01 .11 the p.rson.1 property .nd r..1 .state, except r..1 estat. outside the Commonwe.lth of P.nn.ylv.ni., .nd th.t the ligure. .oppo.it. e.ch item of the Inventory r.pr...nt it'. I.ir v.lu. .. of the d.te of dec.d.nt'. d..th. 01(, G NOr. #Q1tis6 o","'li,l ~~k)' IJ .nd sub.t!i'tb.l'~t"Y~. Fto'l4I rP'IJ..l,'J'1. I 19 ;>r'Cf"" co., ~I sworn .. b.lng duly $./ A >;2 .1 J.{ (.41' I L. .I ' 'Y,,, r / (Q~- !....ia.!-; ,<7 -?y L,t.J)-'i...u..b6 Executor. Adminhtntor Tillie E. MacDonald 3 Lantern Lane Sworn camp Hill, PA 17011 Addr... DIY Apr il Month 1980 Vllf D.te 01 De.th 19 INSTRUC'fIONS I. An inv.ntory mu.t be fil.d within three month.. .fter .ppointm.nt of p...onel repre.ent.tive, 2. A supplement inventory must b. fil.d within thirty d.y. 01 di.cov.ry of .ddition.l ....ts. 3. Addition.1 she.ts m.y be .tt.ched .s to person.lty or re.lty 4. 5.. Article IV, Fiduci.rie. Act 0/1949. -9 ~ ~ 1':1 u () 'M .,; \5( 0 I-< IY) E I-< " III ::l w M I': Z I ~ 1- OJ c w < ~ " OJ ~ D.. .... M u " > ... 2 VI " 0 w w III OJ Q '" OJ ,.. J: :3: M c +> "OJ I- D.. D.. Ul E u I .... -' LL III .,; Z u. -' jj 0 . 'M D.. o III - W < '~M \'t< 0 :;: M ,;. > Z ~ I-< - :3: M Z 0 Q I-< III c: III OJ U ~ 'tl :3: - VI Z 0 0 ~ < .c u I-< Z w +> III - D.. III .." .c III c: r.iI ~ U OJ ... -.: 'M OJ 0 01 p:: Z ..0 ... " E .." U - ~ 0 :.: c ~ 0 -' U ii: !Xl I-< 0 .... Inv.ntory 01 the r.ol and p.rlOnal ~.tat. ~I Esther M. Walker ITE!1 NO. DESCRIPTION 1. Revocable inter-vivos trust containing the assets listed below. (al 33.663 Shares B-2 Fund (bl 1063.159 Shares B-4 Fund (cl 193.150 Shares American Liquid Trust 2. Savings Account #1-5929, Harris Savings Assn., Harrisburg, Pa. 3. World Mutual Health and Accident Ins. Co. Health Insurance Indemnity Payment 4. Presbyterian Homes of Central Pa. Refund of Rent 5. Blue cross/Blue Shield Return of Premium 6. Commonwealth of Pa. Rent Rebate 7. Educators Insurance-Disability Payment 8. Medicare-Reimbursement for Expenses 9. World Mutual Health & Accident Ins. Co. Refund of premium d.c.a..d. UNIT VALUE l6.6l 559 14 7.05 7,495 27 1. 00 193 15 10,926 16 I I 942\86 I I 168\00 I \ \ 34' 60 I I I 252 00 I I 69 66 I 894tOO 41 26 \ TOTAL THIS PAGE ,21,576.10 GENERAL INHERITANCE TAX INFORMATION Unsatisfied liabilities incurred by the decedent prior to his/her death are deductibie 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 fp.el, 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 decedenl'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 Pennsylvenia, If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is e member of the same household can claim the exemption. In the event there is no such spouse or child, the exemption cen be claimed by a parent or parents who are members of the same household as the decedent. The family exemption is allowable only against assets which pass by a will or by the Pennsylvania Intestate Laws, t'" "" 0 ("l ~ trl ~ !l z > 0 0 0 Vl Z Cl ("l c: 0 ~ z 3: != trl trl ;>; Z ~ 9 - 9 z Z tT1 ...:j t., ...:j z 9 9 ...:j -< Vl trl ~. Z 0 Vl 0 ~ .., S 9 .., ~ I 0 n n -..I t'l - .., ~ 0> 0 Ul 0 .., - Ii 0 rt Z ("l tr t-' ::T - (I) 1-" :!l (I) ~ Ii Ul 0> Ii t'" t-' t-' t-' c:: 0> (I) ::l :;: Vl ::l - ~ . l"l 0. rt 0 ttJ :!l ~ IJj 0> Z 0 t-' !:; rt ~ -< -< t-' rt (I) l"l l"l ~ -..I 0 Ii ~ ~ 0 S ~ t-' w !:U 0. t-' t-' . '" '" CXl CXl 0 0 INSTRUCTIONS 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 the debts, PENNSYLVANIA INHERITANCE TAX GENEIlAl.INFORMATION ---- 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheril<lIIce and Estale Tnx Act of 19G1 provide', th:ilthe [oll(J'''ln~ persons shall prepare illHI file a return: a. The personal representative of the estate of Ihe decedent as to propelly of the decedent administered by billl and such additional property which is or may be suhjeclto Inheril<lllcc Tax of which he/she shall have or acqui re knowledge; b. The transferee of properly upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Stalute, including a trustee of property transferred in tfllsl, provided 1/1.11 no sejlarale wtUf/I f1eed be milde by the transferee of property included in the return of il personal representative. 2. PLACE FOR FILING The return is to be filed in duplicate with the RegistCl of Wills of the county wherein the decedenllesided. 3. TIME FOR FILING The return is due nine months after the decedent's denth, unless an exlensionlor filing has been applied for and granted by the Secretary of Revenue within the nine-month period. 4, FAILURE TO FILE RETURN Section 791 of the 1961 Statute provides that". . .any person who willfully fails to file a return or other report required of hi III, . ,shall be personally liable. . .to a pennlly of 25% of the tax ullimalely found to be due or $1,000 whichever is the lesser to be recovered by the Department of Revenue ns debts of like amount are recoverable by law." 5. TAX RATES Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, 1II0ther, husband, wife, son, daughter, grandchildren, grandparent, son-in-law and daUbqlter-in-law and at the rate of 15% as to all olhers_ 6, PAYMENT 0 F TAX The tax assessed on the transfer of property reported in tllO return is due 9 1II0nths after the decedent's death. Interest at the rate of 6% per annum accrues thereafter until payment is made. All payments received are first applied to any interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED. All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are received subject to the final determination of the Department of Revenue. 7, FAILURE TO PAY The taxes imposed, together with any interest thereon, are a liea upon real property, which lien remains in effect until the taxes and interest have been paid in full. The taxes may be sued for against any real property in the decedent's estate or against any property belonging to a transferee liable for the tax. a. FILING OF FALSE RETURN Any person who willfully makes a false return or report required of him shnll, in accordance with Section 793 of the 1961 Statute, be guilty of a lIIisdemeanor and, on conviction thereat, sllJlI he sentenced to pay a fine not exceeding $1,000 or undergo imprisonment not exceeding one year or both. . REV'.451 EX+ (3.801 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY (Instructions on Reverse Side) Esther M. Walker ~\ ~ ESTIMATED DEPARTMENT ITEM DESCRIPTION UNIT MARKET VALUATION NO. VALUE VALUE (OFF/CIA L US" ONL YI - 1. Revocable inter-vivos trust containing the assets listed below. Letter of value from the Keystone Massachusetts Resource Center attached. (a) 33.663 shares B-2 Fund 16.61 559.14 (b) 1063.159 shares B-4 Fund 7.05 7,495.27 (c) 193.150 shares American Liquid Trust 1.00 193.15 2. Savings Account #1-5929, Harris Savings Assn., Harrisburg, PA. Report of value attached 10,926.16 3. World Mutual Health and Accident Ins. Co. Health Insurance indemnity payment 942.86 4. presbyterian Homes of Central PA Refund of rent 168.00 34.60 252.00 69.66 894.00 5. 6. 7. 8. 9. Blue Cross/Blue Shield - Refund of premiun Commonwealth of PA - Rent Rebate Educators Insurance - Disability Pmt. Medicare - Reimbursement for Expenses World Mutual Health & Accident Ins. Co. Refund of premium 41. 26 TOTAL THIS PAGE 21,576.10 ;i I ~-rtl.., IC ~~"..._ L____ iJ8fl ( ( 'J-(l'/"l. ~'l"\l~'-()/(C_Wfl-r,~,1'; .~: .. ",-::;:-:~ '"I'/i ',~ ,:. "C":;r(-:'J It. ''--;':-::''1 ~.y..: ("~(c:.9'i Y.l"J:':IY:fiJP(~ J)"~JglJ ~ (, cy) .,.l, ,.~._.',,-, ~., ;:.: (_~.-t"r'_~t.,::'~'~~\.O .",':,jd~;._:,...:' C~;))" [..11 ,..l, .~ c,:;:_') ),(,),,__,.;. -.:~.. ~'_.','-'C-", '~.' .-~'....C"-,'.-' 1'"(~~-{-";'i'-\~"Z';'-"~;\))T)1 r::..:::"-- ,~\.'~~:: ,~',:'J.,\.:j"I~J' ~_\..\01!"~:!.#":!:,.. .::-.' ._~t..~... .-;;I~._~_ ..:1J~_~J<'_'~_'.Ll. o!.,,-,-,.!A June ':I, 1980 Clayton L. Bloorn Estate Administrator McNees, Wallace & I--Juric:< A ttorneys at Low P. O. Box 1166 Herrisburg, P A 17108 RE: Keystone 118050-243200 Esther ,'1\. Walker, 1r. -iillie Elizabeth ""'ac Donald UiD/T 11/23/(,11 (Your File 1107904-001-0) Dear ii,r. Bloorn: We have your May 30 letter raising a few questions about the trust account which the lore csther :,,,, ','icl:,er "'.'05 Gcting as Trustee. First of all, the trust account has credited to it shares of the Arnerican Liquid Trust, shares of the 8-2 f'und and shares of the 84 Fund Series, On April 19, the date of death of Esther M. Wal~er, each share of the B-2 Fund had a redernption value of ~ 16.61, whereas eech share of the B-4 Fund had a redemption value of $7.05. The American Liquia Trust has stated value of $1.00. On the date of death, there were 33.663 shares of the B-2 Fund, 1063.159 shares of the 8-4 Fund and 133.150 shares of Arnerican Liquid Trust credited to the trust account. As requested by you, we enclose a copy of the Revocable Declaration of Trust executed by the late Esther iv'I, \'/alker on I~overnber 23, 1964. In the event you want to kno,'/ wnat the disposition requirements are we have listed thern below: I. Three separate stock powers (one far each Fund) enclosed to be signed by the beneficiary Tillie Elizabeth f.\acDonald; A guarentee of the beneficiary's signature an each stock power by a cornrnercial bonk or 1rust company or by a member firrn of a domestic slock exchange; A certified copy of the death certificate of Esther M. Welker; A new American Liquid Trust application (in the event of a transfer or o.....nership of the American Liquid Trust shares); 5. Complete written instructions in connection7 with the disposition or th0SC:: srvJr,,:-s. '// If we can further assist you, just le.t.~now. ~/"/., 7///' :~lteryj)i~1;o irS, . ,~~/~/ / ,/hf, I.'I/d/ J 'rU.43\rKJ l/ I estors Services depertment 2. 3. 4. JfI3:aa / BO~ 2121 ':':'33:.::-~ S~--'S :1:'>, . 16'" H.:)ti-1300 .' / ~ ,"'... - ' ( .1 ( . ~. ~ ',: ,"1 1;1:;R I \,;STHc:!t H. .....f , ' " REVQCA13LE DECLARATION Of TRUST I, the undersigned declarer, having purchased or declared my intention to purchase certificates of Participation in one or more Series of the Keystone Custodian Funds and I or shares of Keystone International Fund, Ltd., do hereby declare that such certificates or shares, which may be under a Keystone Open Account, arc to be in trust upon the fol- lowing terl'l'!": (I) As trustee, I shall have the right to sell, assign, transfer, invest, reinvest, and otherwise deal in the trust estate or any part thereof, on such terms as I shall deem appropriate; and, as trustee, to receive additional shares of prop- erty from whatever source which shall be added to the trust estate. (2) During my lifetime, the income from the trust estate, includmg distributions of realized capital gains, or such other payments of income or principal.," I shall specify from time to time, shall be payable to me individually, for my own personal use and account. (3) Upon my death, this trust shall terminate and the then trust assets shall be dis tributed to the following beneficiaries in the proportions indicated. Beneficiaries Residence Proportion Tillie E) izab(~th :'.iacLJonillcl rI 3 La,tern Ll r\() , Camp Hill, Pi). h JOO,; . (4) In the event a named beneficiary shall predecease me, the indicated proportion of the trust assets to which he would have otherwise been entitled upon my death shall uponJe..rmination of the trust be distributed among the surviving beneficiaries as their proportionate interests then appear. (5) In the event all of the named beneficiaries predecease me, the trust sha!1 ter- minate and the then trust assets shall revert to me free and clear of the terms of thiS trust. (6) I, the undersigned declarer, reserve the right to change the beneficiaries and their respective interests or to revoke this trust in whole or in part at any time prior to termination by a written instrument signed by me, which shall be at- tached he reto. 'J ./ Executed under seal this /, ) \ '-" \-, <0.1 ,; ,\. \ \ it ~'~v~,)\.\ day of : ;ovC:;}UC'l' . 19 0.1. f',1 I r. .... /\ \ , ; I, . /1 ( It" 'l._" W itnes s Declarer QUESTIONS CONCERNING PROPERTV TRANSFERS 1. Did decedent, withinlwo yems of death, malle any transler 01 any Inatellal pmt olliis estate without receiving valuable and adequate consideration? (Answer "Ves" or "No".)-I\IO- 2, Did decedent, within two yems of death, transler property Irom himsell,' helse! f to liimsell/herself and another party or parties (including a spouse) in joint ownership? (Answer "Yes" or "No".1 .IN- 3. If the answer to one or two above is "Yes" alHlthe transfers are claillwd 10 he nontaxable, prOVide the following information: a. Age of decedent at time of transfer. b. Copy of death certi fi cate. c. Affidavit by the atlending physician indicating the slate of decedent's health at time of transfer, d. All olher information supporting non taxability of transfer. 4, Did decedent, in his/her lifetime, malle any tmnsfer of property without receiving a valuable or adequate consideration therefor which was to talle effect in possession or enjoyment at or i1f1er his/her death? (Answer "Yes" or "No".) Nn a. Was there any possibility that the property translerred might return to transleror or his/her estate or be subject to his/her power of disposition? (Answer "Ves" or "No".) No b. What was the transferee's age at time 01 decedent's death? 5. Did decedent in his/her lifetime malle any transfer withoul receiving a valuable and adequate consideration therefor under which tmnsferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her death: a, The possession or enjoyment of or the right to income from the property transferred? (Answer "Ves" or "No".) ~ b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer "Ves" or "No".) No 6. If the answer to five b. above is "Yes," state whether the right was reserved in decedent alone or others. 7. Did decedent in his/her lifetime malle a transfer, the consideration for which was transferee's promise to pay income to or for the benefit or care of transferor? (Answer "Yes" or "No".) No 8. Did decedent, at any time, transfer property, the brneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revolle, or which could revelt to decedent under terms of transfer or by operation of law? (Answer "Yes" or "No".) No 9. If the answer to eight above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved in the decedent alone or the decedent and others? (Answer "Ves" or "No".) -- ,. "':'.. LnLit t',fill ~md 'l'ost.c.'.l'lent. , n: r'ITNJ,;SS l'II1EHEOI', I have hOl"ounto :JOt. my hn.nd f.!nc. sem.l to t.hil:: rrry L~st 'i'lill !!nd Tel::tllr.1f:nt., t.his /0 _ duy of I.pril, A. D. 1952. J~H~m, Afr,'pjpl,~ Esther M. 17alker Si~n~d, seuled, published bnd declnrecl by t.he above-nemed Esther U. \'Talker, as end for her Le.st '.'Iill and Testf:ment, in the presence. of us, who at her request, and in her presence and in the presence of euch other, ~~ve here- unto subscribed our n~~es es ~itnesses. L~ ~-.:;;r~,. '. ~ ,).. .1 ,. G (..;_~~ \ \ \ . REV.454 EX+ 13.80) . COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT OECEDENT SCHEDULE "E" JOINTL V OWNED PROPERTY * (Instructions on Rov."e Sido) Estate of Esther M. Walker P TOTAL E VALUE OF DEPARTMENT ITEM \ NO. DESCRIPTION MARKET DECEDENT'S VALUATIOr~ VALUE INTEREST (0 fflciel Use Only) T - - I Checking Account #88-37-249-9 Dauphin Deposit Bank and Trust Co., Harrisburg, PA. Jointly owned with d.aughter, Tillie E. MacDonald. Account opened April 2, 1962. The date of death i value was $1,004.00. Report of value , attached. 50% 502.00 i I I , I I I I I , I , I I I I I I I I I \ I 1 \ I J , , I I ~ I TOTAL THIS PAGE 502.00 .jJO:L,o(' .iJ9/( INSTRUCTIONS FOR COMPLETING SCHEDULE "E" Schedule "E" must include all property, real and personal, owned by the decedent jointly with another perty or parties as joint tenants with right of survivorship. 80th tangible and intangible property are to be included. List real estate first. 1, Describe all real propertY as indicated in the instructions for Schedule "A". Describe all personal property as indicated in the instructions for Schedule "B". Include tile I1<llT1e, address and relationship to the decedent of the co.owner (s) and the date the joint ownership was established. 2. Indicate the totallT1arket value of the jointly owned property. 3. Indicate the percentage of the decedent's interest. 4, Indicate the market value of the decedent's interest. .. '" c:; ('\ :;.. t"='l > ::; Z > 0 0 v I/l v - Cl n c: 0 ...; % ~ % .. m m ~ % ;;:l ;;- 0 0 .. % .., Z m ...; t'"l H % P P ...; ..-. IJl - I/l Z 0 'J> 0 ...; I 0 .,., ..1 ;<J ~ ~ i ~ 0 1t'J ':1 ~ (l I-.J 0 - z n ~ III '0 ,m - 11 ,0 rt > f-' I ,::t t"' (t) 1-" ,::;: (t) c: ~11 tIl !Pl ;11 I/l ,f-' f-' If-' I l"1 ,Ill (t) l::s ':S: 0 ,::s - I~ I~ I~ rt Z 'tl , ;;; :.- itJj P> -< ..-. 10 'f-' ~ Irt I;.' trI ;.j f-' Irt > > ! -.J '0 l~ ;;j ;<J 0 ';;:I i~ If-' f-' W ~ I~ . REV.4B4 EX+ (J.BO) INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) ~1-80~Q2QQ File Number Estate Nome _._..._Esther.M...Walku-_.. ---. Dote of Death Apr.:i.Ll9_...l9.8Q__ Social Security Number _ l87-26-QJ~L_ REPORT OF INHERITANCE TAX APPRAISER I, Ihe undersigned duly appainled Inheritance Tax Appraiser in and far Ihe Caunly of Cumberland Pennsylvania, do respecllully reparl Ihal I have appraised Ihe real and personal properly as reparled in Ihe laregaing relum 01 Ihe values sel larlh appasile each item in Ihe lasl column to the righl in Schedules "A", "B", "C", and "E" Doled: November 20. 1980 INVENTORY VALUE AS APPRAISED Real Property (Schedule Al Personal Property (Schedule B) Joint-Held Property (Schedule El Tron.fers (Schodule C) $ None "'( . ;1;' , /) .fJ', / ,'" J ..'. I r1 r.I1 J" INHERITANCE TAX APPRAISER ADJUSTMENTS CODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT CODE 00+ 10+ 20+ 30+ __.___22.Q7Jl.10--- . 40- TOTAL GROSS ASSETS Leu D.bts and Deductions (SCHEDULE F) CLEAR VALUE OF EST ATE Valuatlon of life estates or annultl.s. . . . . . . . . . . . . . ~ FOR USE OF REGISTER ONLY T ax on $ T ax on $ Tox on $ Tox on $ Tox on S Exemptions Total Estate TOTAL TAX INTEREST FROM BALANCE Less Credits DATE OF PAYMENT DISCOUNT AMOUNT PAlO S ,. S + INTEREST FROM BALANCE DUE PRINCIPLE VALUE COOE I COMPUTATION OF TAX 5 5 5 5 I FACTOR COOE 6% 15% TO INTEREST S BALANCE TO 5 5 5 92+ 93- 5 5- 5 ,TAX CRE~ = s = -g Jl ~ '"' e ~ ~ ~ 0 .... .... Z r-l ~ S 0 >- r-l .... '" a ;J ... al < :II - 8 u Z ..-I ..-I ..:t - '"' 0 ..-I 11\ '"' - 0 ~ ~ t:.. d t:.. ... 0 '" 0 z d '" '" >- [-< d - r-l Z 8 r-l [-< t:l z z ::j d - d ~ Z r-l Z ::; Z Q ;J U " r-l - ~ '" ~ 0 0 ~ z ~ - r-l U Q ... COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF EXAMINATION OFFICIAL NOTICE OF INHERITANCE TAX ASSESSMENT * "-.-..1 I ,../,1 1/ . , ,',. ,. ; /, , C.- , I ,-~ } .f I DATE //'i-/ I. : ,/, ,. , ;// ;/':/) , COUNTY FILE NO: ESTATE /-:' . I 'I //! . ,- -/:/ F,I,...r..t./ ( '/ t,f, / TO: /,J FILE NO. '/.. .- :1,".' (;., 1:< .. .' J'.. ~" ./ '- COUNTY . / ( ',,', ,/,' /';-;- ./j-';:O J/...r' .. ,-/'.) /It:. i, ,'- .... i ... L. DATE OF DEATH. // / , ,I /-/ , ,. '?~7J "j' //,' / ....l/J .,il 1,1 t~' , ,.J -..(, Appraised Value 01 state: cI Real Estate -,' ... /, s Personal Property ~I ~';':/I' , ^ I,. I Jointly Held Property/Transfers + / .~) ;-', 1..../1 Less: Approved Charitable Exemptions s .. /) ! ,,) ,'I" I .. ! , - / ;' .') .. .'; / . S J .. J.. ,-1 - I i I .. ----- s // ',"/ .. .1 . ;; Total Gross Estate Total Approved Deductions Clear Value of Estate Clear Value of Estate Subject to Tax Amount Taxabl. @ 6% Rate $ /1, .'..'1 "~''''J , tax due S ';17';'~ /j /) - , Amount Taxable @ 15% Rate tax due TOTAL PENNSYLVANIA INHERITANCE TAX DUE $ '1'11; //1) ... .. * * '* 111 A five percent discount totaling $ will be granted if the Inheritance Tax is paid by Less Credits: DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDIT $ + $ $ = $ + = + = 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 II' - ,,- $ '., / 1'; ~/; / AssBssedby:' //i'/,:,j /,.' /,:','.//..-("...;J . . Ag.nt t6r Jhe Com~nwe'lth - / s.. Info'motlon on A...". $,d. '. 7' If::.. .':" -<,:,(.-~,._"L,.0 / ."' , / .,,' ,r; INFORMATION To insure proper credit to your Dccount, thu namu of the t1sllltu and file number should be cleurly print- ed on the check or money order. This assessment is made in accordanco with Secuon 708 of the Inheritance lInd Eslate Tax Act of 1961 (72 P.S. 9 2485- 7081. , . To the 8xtent that inhoritance tax is paid within three (31 months altor tho death of tho decedent, a discount of five (5) percent is allowed (72 P.S. 9 2405.7161 Inhoritance Tax, other than tax on a futuro interest, is due at the dRte of the decedent's death and becomes delinquent at the expiration of nino (9) months after the decedent's death (72 P,S. ~ 2485-711). Inheritance Tax on D future interest is payable within three (3) months alter the transfer takes effect in possession and enjoyment and is delinquont thereafter (72 P.S. ~ 2485.712). Calculate interest from the delinquent date shown on the face of this form to the date of actual payment using tho following interest table: ------------------------------- ----------------- - ---- ----------- -- -- - -- ---- 1 me nth .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 , 2 months .060 1 days .00017 11 days .00186 21 days .00352 2 deys .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 deys .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 deys .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 the personal representative, not satisfied with the assessment may object thereto within sixty (60) days after receipt of this Notice as provided by Section 1001 of the Inheritance and Esta,e Tax Act of 1961 (72 P.S. 9 2485-'0011. Make check or money order payable to: "Register of Wills. Agent" Mail to the address listed below: INFORMATION To insure proper credit to your account, tlw name of tho estate nnd file numbor shoull! tH! clearly prlnl' ed on tho check or money order. This assessment is made in accordance with Section 708 of 1ho Inheritanco and ESlatc Tax Act of 1961 (72 P.S. 9 2485- 7081. To the extent thal inheritance to>: is paid within throe (3t months afwr rho doath of Ihe decedent. a discount of five 151 percent is allowed (72 P.S. 9 2485- 7161. Inheritance Tax, other than tax on a future interest, is due at the date ollho decedent's dealh and becomes delinquent at the expiration of nine (9) months ofter tho dccedenl's deAth (72 P.S. S 2485-711). Inheritance Tax on a future interest is payable within three (3) months after the !ranster takes effect in possession and enjoyment and is delinquent thereafter (72 P.S. 9 2485- 71 2J. Calculate interest from the delinquent date shown on the face of this form to the date of actual payment using Ihe following interest table: ------------------------------- --- ---- ------ - -- - - --- - --- -_._----- -- -- -- - ---- 1 month .005 4 months .020 7 months .035 10 months .050 2 m\Jnths .010 5 months .025 B months .040 11 months .055 3 months .015 6 months .030 9 months .045 12 months .060 1 days .000 17 11 days .00186 21 days .00352 2 days .00034 12 days .00203 22 days .00369 3 days .00051 13 days .00220 23 davs .00386 4 days .00068 14 days .00237 24 days .00403 5 days .00085 '5 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 30 days .00500 - - --------- --- ------- --- -- -- -- --- -- - - ---- - - - --- ---- - - - - --------- --- --- Any party in interest, including the Commonwealth and the personal representative, not satisfied with the assessment may object thereto within sixty 160l days after receipt of this Notice as provided by Section 1001 of the Inheritance and Estata Tax Act of 1961172 P.S. ~ 2485.10011 Make el1eek or money order payable 10: "Register of Wills. Agent" Mail to the address listed below: