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2(80 ata
No.
PETITION FOR PROBATE OF WILL AND LEnERS TESTAMENTARY
in the Estate of
J.W. NBHF
I deceased,
~l'<2t::m~~>Att~ary C. Lewis
To ' Register of Wills for the County of Cumberland,
in the Commonwealth of Pennsylvania.
IS
Petitioner(~ :/aOe( the execut.or named in the Last Will and
Testoment of J.loJ.NEHF dated Rpptp"""',. 17, 1973
Decedent was a citizen of the United States and a resident of
Township
~, Cumberland County, Commonwealth
Southanpton
of Pennsylvania.
Decedent died on Wednesday the 2nd
A D. 19 80 , in the County of -rL1l4-h \ , ....
__p( VI ,^"7<{( v """^ \ /Ie at the age of 77 years.
( :bas' Joasc :bar
Decedent has not been married and has not had children born to him
since the execution of the above described Will.
Decedent was possessed of personal property to the value of
$ 1.000.00 and of real estate to the value of
day of
APril
State of
45.000.00
estate situated as follows
as near as can be ascertained; said real
Southam:>ton TCMI1ship. CUITberland COuntv.
pennsylvania
~
Therefore, your petitioner(s) respectfully applies for the probate
of the said Last Will and Testament and for Letters Testamentary thereon.
Dated April 14. 1980
Name and address
of Petitioner(s)
{fL;-a-.- ztj;/JIe~" 7&.1/
~ar loJilliam Nehf /
8940 Pineville Road
Shippensburg, PA 17257
COMMONWEALTH OF PENNSYLVANIA ~
ss
COUNTY OF CUMBERLAND
EIl.~ loJilliam Nehf
named in above application, being duly ""Tn""" according to low
soy(s) that the statements set forth in this petition are true to the
best of
his
knowledge and belief,
~__. Z//A'tt/ArlJ- ;7C~
William Nehf /
and subscribed before
me April 14 19 80
';!~egister
~ilx>l!bEeiiW;y'x~
Filed;
....I,-,);,:j -...:3/.3
Attorney:
M::CREA & DAVIS ~
~: West King st. 0--0
Shippensburg, PA 17257
("4'0
LAST WILL AND TESTAMENT
I, J. w. Nchf, a rcsidcnt of thc Township of Southampton,
County of Cumberland and Commonwealth of Pennsylvania, being of
sound mind and memory, do make, puhlish and declare this to be
my Last Will and Testament, hereby revoking any and all Wills hy
me heretofore made.
r-IRST: I hereby direct my Executor, hereinafter named, to
pay all my just debts and funeral expenses as may conveniently
be done after my decease.
SECOND: I hereby direct my Executor, hereinafter named, to
convert into cash all my personal property not in joint names,
the same to become part of thr residue of my estate.
THIRD: I give,devise and bequeath all my estate, be it
real, personal or mixed, to my son, Edgar William Nehf, IN TRUST
NEVERTHELESS, to pay the income therefrom to my wife, Kathryn
Nehf, as long as she lives, and at the deathof my wife, Kathryn
Nehf, the principal of said trust to be divided equally among
my children or their heirs.
FOURTH: I hereby nominate, constitute and appoint my son,
Edgar William Nehf, to be the Executor of this my Last Will and
Testament, and direct that the employ a member of the Law Firm
of McCrea & McCrea to assist in the settling of my estate.
IN WITNESS WHEREOF, I hereunto set my hand and seal to
this my Last Will and Testament, written on one sheet of paper,
dated this /'1")). day of September, 1973.
'/
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(SEAL)
MCCREA & MCCREA
ATTORNEYS AT LAW
NtWYlt,L[ , SHIPPtlt58URa
PtNHA,
This instrument was by the Testator, ,T. W. Nehf, on the dat
hereof, signed, published and declared by him to be his Last
Will and Testament, in our presence, who at his request and in
his presence and in the presence of each other, we believing him
to be of sound and disposinp mind and memory, have hereunto
subscribed our names as witnesses.
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OATH OF SUBSCRIBING WITNt::SS
COMMONwr~ALTH OF PENNSYLVANIA 1 ss:
COUNTY OF CUMBERLAND I
This............................./.iy/)............. ................... day of .....................001;:\.1.............................. ... A.D., IH..~.Q...,
~lrj(~~I':lId:i:Dg t-'.aJ:Y C. Lewis
before me ~Register 1'01' the Probate of Wills IInd granting lelters of Administration
in and 1'01' said County of Cumberland, in the Commonwealth of Pennsylvania, personally clime ..............
,......,.. ,.. .......,. ...,.. ,..... ............ ...~.~.~9..~.~. .~~?~~~.. !.~'4.~~~)........... .9.nr,...9.t...... ..... ................ .... ...... ..... ....,.
the subscribing witnesses to the foregoing instrument of writing purporting to be the last Will and
Testament of ......... ...ir.....W.... .~~L...... .............................................. ...... ........ Dated . ..~.~.I?~::.. .~~.~.. ~?? ~...
late of ...........~~~~~~.~.i'ih~l?.......................................................... Cumberland County Pa., deceased
who being duly ......~m........................... according to law, depose and say, that ........~):1.7..~~...................
present, and saw and heard the testa..Ql:.........................., .............;r.,..W.....N~t...........................................
sign, seal, publish, pronounce and declare the said instrument of writing as and 1'01' h..:i..!?........... Testament
and Last Will, and at the time of so doing ..................l:\~...........................was of sound and disposing mind
memory and understanding, to the best of .............h~.;-...........................knowledge, observation and belief.
................~~..................... and subscribed before
. , ,J:' .
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..............."....10 0'..........;..... .1...I,,',.,;,l.. ... L,.,i,. \~... ,1(,... toY."'~ .~.....
Mildred C. Russell (Davison)
...,.."...,.....,...............,...,......,.,',..,..........."....,..........,.
qj. ~.,.
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.:::.!21t:c#..{:~':.:., . 1.'.ff.:~-5.::/........................
~ glster
~~~
Mary c. Lewis
.,.....,..............,...,...........,...........................................
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA 1 ss:
COUNTY OF CUMBERLAND I
,...,.......,......................................~gg..1:!t~~J.i?!!1.r.~t......................................................................,.being duly
......,......fMR.m.......................... says that as nearly as can be ascertained the said decedent ..........................
..................... :!.:.. !1.~. .~~!............................................................................................................................d ied on
.........W~~R~Y...................... the ............?:!~..............day of .......~~~~.................................... A.D., 19..~.~..,
at or about .......................................... o'clock. ....M.
.............~~..............................and subscribed this
...................t1.!;.h.................... day of ....!.:I?7".~.~..........
19, .~.9...., before
.............&..{ea.~...t.?!..d?<b=(#!i
~r \~illiam Nehf /'"
,oz.... " [.;. ~/ ,
L../ / Ii ~. ..A..._-, ..'
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,..... ,./../. [,; ~:;/..... .~:.... ...:. .t..;...................................
~ Reg1ster
$lmld:~>;!!bI:.mI'II'll\l::tiDg
Nary C. Lewis
OATH OF PERSONAL REPRESENTATIVE
COMMONWl~ALTH OF' P8NNSYLVANIA }
COUNTY OF' CUMIJImLAND SS:
Before me, the ReJ.lister lhl' the PI'obate of' Wills and J.l1'llntinJ.l of' Letters of' Administl'Ulion in and for
the County of Cumberland, personally came ...........l!4g~.l:..l'?gHa.t:\..N~.L....................................................
who. being duly .......~m............, do .liW...... depose and say that as.........);:~,,)!!;Q);.......................................
of the last Will and Testament of' ............:r.,..!1.,..r~L.........................................................................deceased
.......,..........h!l... will well and truly administer the J.loods and chattels, rights and credits of said deceased
according to law. And also will diligently comply with the provisions of the law relating to Tmnsfer
Inheritances, ........~.ID........... and subscribed
before me.
.............IlP;t;";i,.;J............J~................. A. D., 19...aU.....
.g;'l2/.ud,...e.:.~~~..........................
~, RegIster
~~h&x*~~
Mary c. Lewis
..........~iif;i;~2.~
...........,.........,...".."""..",.....,..,.,......,."....,...,............
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DECREE
Be it remembered that on the ........~.~!:......... day of ..............1'!.ei..........................., A. D., 19~Q....., there
was probated and recorded the last Will and Testament of .........~:..:~:..~~.~.................................................
late of ..........SI;l)),tbim{lj;Qn..~..........................., Cumberland County. Pennsylvania. Deceased. Letters
Testarrentary Edgar william Nehf
............,.....:.................................... were b'l'anted to ...........................................................................................,
Witness my hand and official seal the day and year aforesaid.
;16
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.........~...~.~'~:;Cg.i.~~.~:
xNarold>ll:.x~~x~x
~~ary , c., Lewis
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IN RE: ESTATE AND
TESTAMENTARY TRUST,
J. W. NEHF
(aka JOSEPH W. NEHF and
J. WILLIAM NEHF)
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Orphan's court Division
No. 21-80-313
PETITION UNDER SECTION 711(2) ~ SECTION 7133 OF THE PROB~TE,
EST~TES ~ FIDUCIARIES CODE FOR ORDER OP COURT
~PPROVING ~ DIRECTING SALE OP REAL PROPERTY
TO THE HONORABLE JUDGES OF SAID COURT:
EDGAR W. NEHF, Executor and Testamentary Trustee of the late
J. W. NERF (aka JOSEPR W. NERF and J. WILLIAM NERF) respectfully
represents that:
1. J. W. Nehf died on April 2, 1980.
2. EDGAR W. NEHF, (hereinafter referred to as "petitioner")
is Executor of the Estate of his late father by virtue of Letters
Testamentary, a copy of which is attached hereto and marked Exhibit
1.
3. Petitioner is Testamentary Trustee pursuant to the will of
the late J. W. NEHF, a copy of which is attached hereto and marked
Exhibit 2.
4. Pursuant to a Family settlement Agreement dated September
29, 1980, a copy of which is attached and marked Exhibit 3,
petitioner as Testamentary Trustee has retained assets in kind,
including certain real property hereinafter more specifically
mentioned and described.
5. The basis for jurisdiction of your Honorable Court is
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section 711(2) of the Probate Estate & Fiduciaries Code as this is
a matter pertaininq to the exercise of power of sale by a
Testamentary Trustee.
6. EDGAR W. NEHF, as Trustee, holds certain unimproved real
estate situated in the Township of Southampton, Cumberland county,
Pennsylvania. A copy of the Deed dated April 16, 1975 and recorded
in Cumberland County, Pennsylvania Deed Book "B", Vol. 26, Page 23.
Attached is a copy of that deed marked Exhibit 4. This real estate
is hereinafter referred to as the "PROPERTY".
7. The Property is vacant mountain land.
s. That there are attached to this Petition as Exhibits 5 and
6, two appraisals of the property by licensed and certified
appraisers, the average of which is $23,350.00.
9. That KATHRYN M. NEHF, widow of J. W. NEHF and lifetime
beneficiary of the trust, has voluntarily and permanently moved
from her home to a nursing home and it is necessary and prudent to
render the Trust Estate liquid by sale of the PROPERTY.
10. That all of the parties in interest in the Truest are
KATHRYN M. NEHF, widow and life income beneficiary and the children
of J. W. NEHF: EDGAR W. NEHF, M. GRACE DELANCY, CHARLES E. L. NEHF,
VIRGINIA P. BREON, MARY ANN BITTINGER, KENNETH E. NEHFr VIVIAN C.
NEGLEY, and SARAH I. MYERS, all of whom are sui juris and all of
whom consent to and join in this petition via written consents,
copies of which are attached hereto and marked Exhibit 5-1 through
5-9.
11. petitioner has entered into an Agreement for the private
,
.
sale of the real estate (herein "the Agreement"), a copy of which
is attached hereto and marked Exhibit 7.
12. The purchasers in the Agreement are EDGAR W. NEHF and
WILLIAM L. NEHF, the petitioner and his son.
13. There is no likelihood that KATHRYN M. NEHF will ever be
able to return to her home.
14. The anticipated net proceeds from the sale of the
PROPERTY pursuant to the Agreement is $23,133.25. See copy of
computation attached hereto and marked Exhibit B.
15. There is no broker or realtor involved in the proposed
sale and the proposed sale will net the trust a greater sum than
would a pUblic sale or a sale through a real estate broker.
15. It is in the best interest of the Trust to sell the real
estate and for such sale to be pursuant to the attached Agreement
to EDGAR W. NEHF and WILLIAM L. NEHF.
17. It is necessary, desirable and advisable for the proper
administration of the affairs of the Estate and Testamentary Trust
of J. W. Nehf (and required by the terms of the Agreement and by
Section 7133 of the PEF Code incorporating section 1356 of the PEF
Code) for this sale to be approved by your Honorable Court and have
the effect of jUdicial sale.
WHEREFORE, PETITIONER prays for an Order approving and
directing the private sale of the Trust real estate of KATHRYN M.
NEHF pursuant to the terms of the Agreement and for the excuse of
Petitioner from filing or posting any bond or security and for such
4
(a true copy whereof is to these p,'esents annexed), having whilst .I!Il. . . . lived at the time
of ~I.x.fi death divers goods and chattels, rights and credits within the Commonwealth, by
,'eason whereof the approbation and insinuation of the said Last Will and Testament, and
the committing the Administration of all and singula,', the goods and chattels, rights
and' c,'edits, which were of the said deeeased, also the Auditing the Accounts, and Calcu-
lation and Reckoning of the said Administration to me are manifestly known to belong,
And that Administration of all and singular, the goods and chattels, rights and credits of
the said deceased, and way eonccming .~~~.. Last Will and Testament, was committed to
. ~.G.A~. ':I~~~.I.P:"!. !;l~!Ir.. . . .. .... .. .. . .. .. . .. .. . .. .. .. in the said Testament named
. ~?<:Equ~,?~. . . . . . . . . . . . . . . . . .. .. . . . . . .. . . . .. . . . . . . . . having fil~t been duly qualified
well ami t",ll' to administer the goods and chattels, right and c,'edits of the deceased,
i 1 and make a t1'ue and pel'fectlnventory the,'eof, and exhibit the same into the Register's
office, in the borough of Carlisle, within thirty days fl'Om this date, and also ftle a just and
\. lI"e account, calculation and reckoning of ..... .H~~ . . . . .. administration when lawfully
I required, and diligently and faithfully to regard, and well and truly comply with the pro-
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LETTERS TESTAMENTARY
COMMONWEALTH OF PENNSYLVANIA) 89:
COUNTY OF CUMBERLAND \
.
IIY TilE n:NOII OF TIIEHE PIIEHENTH
Mary c. Lewis
11:.:1 . I r . I -
J. ........,,,...,,,..,..,....................,,,............,"''',...,......,",............., Eiq.,
RC!gisler (or the Probate of Will, and Granting Letters
of Adminlltration in and for the County of Cumberland,
in the Commonwr.alth of Pennaylvlnil, rlo make known
unto ,II men tha' on the .......,....."....~,r..lJ,.."..,,,..,,..,,.....,, dll1
May 80
of ....,..,..................,................................,...., 19......... at Carlisle,
before me. was proved, appeared and Insinuated, THE
LAST WILL AND TESTAMENT OF
..~ '. .W:. ~E.~.... L!I:r~. .cl~............,..,.,............,......................,
. .5.0UT~P:r.~~ . :~~~.~~~ ~ . ~~!'I.~~~~~. .c:~~t:l'!'Y.., . .~fi~~~.~,\~;i;\,. ., DECEASED.
visions of the law relating to Collateral and Direct InhcI'itances. Decedent died on the
.. . . .2~ . . . . clay of . . . . . . ~~.R.I.~ . . ., . . . .. 19~O. . .. according to affidavit properly filed.
In Testimony Whereof, I have hereunto set my haml ancl caused the seal of said office to
he hereunto affixed, dated at Carlisle aforesaid, the............. ?:rfl.................
day of . . . . . . . . . . . . ~~!i. . . . . . . .. . . . . . . .. . . . . .. in the year of our Lord One Thousand
Nine Hundred and
EIGHTY ~ 6:';"
...................... : .J
.................... . ~~~e.~~~;'".:.1i:g~~~......
per ...... ~rr' . Deputy Register
EXHIBIT "1"
\;.,.........~ . '. .._____-J..
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LAq WILL
. .11 ".'" .,_,~,(......,.......','~i-:;:,.\;~'~~!':';j rr'",-J.,-:,'3'"
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f.'f. ~.l....'_..... ,".~r " ~ ul ___..'........ "_
ANIl Tl'1;_TMII~. I
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J, J. W. Nehr, 11 rC5idcnt of the Tnwnshlr of Southampton,
Count.y of Cumhcrlnntl nnd c.ommonwcnlth of Pennsylvania, beinr. of
sound mind and memory, do mnke, pul1lisll an,1 (leclBre this to be
my Lu t Wlll and To stamen t, hereby rcvokl n~ any and all Will 5 by
RO horototoro mado.
.., 'IRST, I hereby direct my Executor, hereinafter named, to
~1i'C'~"'1 ~:,;,:u""."~.
pay all my just debts and funeral expenses as may conveniently
bo dona atter my decease,
SECOND: I hereby direct my Executor, Ilcreinaftcr namedt to
convert into ca,h all my per~onal property not in joint names,
the same to become pnrt of thr residue or my estate.
THIRD: I give,dovlse and bequeath all my estate, bo it I
roal, personal or mixed, to my son, rd~nr William Nehr, IN TRUST
NEVERTHELESS, to pay the income therefrom to my wife, Kathryn
Noht, a. long a. she live., and at the death of my wife, Kathryn
Nohl, tho principal of said trust to be divided equally among
','&..!.MMr.l1>:,9.~. ,~~olr. hei rs,
FOURTIl: r hereby nominate, constitute nnd appoint my son,
Edgar William Nehf, to be the Executor of this my Last Will and
Testa.ent, and, direct that the employ a member of the Law firm
of McCrea & McCrea to assist il\ the eettling of my estate.
IN WITNESS MIEREOF, I herounto set my hand and seal to
this my La.t Will and Tostament, written on one sheet of paper,
datod this 1'1';" day of September, 19B,
N/ ?,' ,:" ,/ (SEAL) JI
.;;
This instrument WAS bv the Testator, ,T. W. Nehr, on the dat
hereof, si~ned, published and declared 11Y him to be his Last .
Will and Testament, in our presence. who at his reqtlcst and in
his ~rcsence Bnd in the presence of each other, we belicvin~ him
to be of sound and disposinr mind and memory, hAve hereunto
subscribed our names as witnesses. .
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EXHIBIT "2"
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FAMILY SETTLEMENT AGREEMENT
MADE AND ENTERED into this .2.fiL day of
and between EDGAR W. NEHF, Executor of the
, 1980, by
J. W. NEHF (also known
as Joseph W. Nehf, and/or J. William Nehf) and Testamentary Trustee and
EDGAR W. NEHF, individually, and KATHRYN M. NEHF, widow, and M. GRACE
DELANCY, and CHARLES E. L. NEHF, and VIRGINIA P. BREON, and MARY ANNE
BITTINGER, and KENNETH E. NEHF, and VIVIAN C. NEGLEY, and SARAH I. MYERS.
WITNESSETH:
WHEREAS, J. W. Nehf died on April 2, 1980, having first made and pub-
lished his Last Will and Testament dated September 17, 1973, in which he
named Edgar William Nehf, Executor. A true and correct copy of said Will is
attached hereto and made a part hereof and marked "Exhibit A"; and
WHEREAS, on May 9, 1980, aaid Will was duly probated by the Register
of Wills of Cumberland County, Pennsylvania, and Letters Testamentary were
granted thereon to Edgar William Nehf as Executor; and
WHEREAS, the parties hereto, being the widow and all of the children
of the said J, W. Nehf, are all of the parties of interest in the.said
Estate and all of the beneficiaries under the said Will; and
WHEREAS, the Executor has prepared an inventory of the assets of the
Estate of the said J. W. Nehf, a copy of which is attached hereto and made
a part hereof and marked as "Exhibit B", and
WJiEREAS, the parties hereto desire to avoid the liquidation of the
assets of the said J. W. Nehf and desire to provide for the payment of the
debts, taxes and costs of said Estate and to provide for the administration
of the Trust created by ITEM III of the Will of the said J. W. Nehf; and
Exhibit "3"
'.
~IEREAS, the parties hereto desire thht the Executor shall not be
required to file an account with the Orphans' Court of Cumberland County
and that the assets of the Estate of the decedent shall be distributed to
the said Edgar W. Nehf as Trustee without the necessity of filing a formal
account.
NOW, THEREFORE, the parties hereto, intending to be legslly bound
hereby mutually agree as follows:
1. The parties hereto and each of them agree and acknowledge that they
have fully and carefully examined the inventory of the Estate of J. W. Nehf
prepared by Edgar W. Nehf, Executor, and find it to be true and correct and
acceptable to the parties hereto and each of them.
2. The parties hereto and each of them agree and acknowledge that they
have fully and carefully examined this Agreement and that each of them has
received a copy of this Agreement and of the attachments hereto.
3. The parties hereto do hereby agree and consent that the said Edgar W.
Nehf as Executor and Trustee shall retain ownership of the real estate assets
of the Estate of the said J. W. Nehf for so long as he shall in his discretion
deem the retention of said ownership desirable for the administration of the
Estate of the said J. W. Nehf. Any sale of said real estate shall be for not
less than the fair market value at the time of sale.
4, It is further agreed and conaented that the residential resl estste
(scquired by Deed recorded in the Office of the Recorder of Deeds in and for
Cumberland County, Pennsylvania, in Deed Book "Q", Volume 11, Page 141) be
occupied by Kathryn M. Nehf until her death or until she no longer desires
to occupy the same. This right of occupancy shall be personal to the said
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Kathryn M, Nehf and shall not be assignable by her nor shall she sublet the
premises nor allow any other person other than a party hereto into posses-
sion of the said premises. This right of occupancy shall be without the
obligation for the payment of any rent but the aaid Kathryn M. Nehf shall
be responsible for the payment of real estate taxes, insurance and utilities
for said premises. The remaining parties hereto through Edgar W. Nehf as
Trustee shall be responsible for the maintenance and upkeep and repair of
the said premises. Kathryn M. Nehf by her execution hereof specifically
agrees to the provisions hereof in substitution for and in lieu of any rights
which she has to income as provided in ITEM III of the aforementioned Will.
If the said Kathryn M. Nehf terminates her occupancy of the residential real
estate or if this agreement is terminated by authority of the said Edgar W.
Nehf (as provided in paragraphs 3 and 6 hereof) then, in either of those events,
the rights to income of the said Kathryn M. Nehf under ITEM III of the afore-
mentioned Will shall be reinstated.
5. The mountain land situate in Southampton Township, Cumberland County,
consisting of approximately 15.660 acres (the title acquired by Deed recorded
in Cumberland County Office of the Recorder of Deeds in Deed Book "B", Volume
26, Page 23) shall be held for the mutual use and enjoyment of all of the
individual parties hereto who shall have equal and undivided rights to the
occupancy, use and enjoyment of the said mountain land. The parties agree
that none of them without the consent of the others shall injure or destroy
the said mountain land or the timber thereon except that the parties hereto
may gather firewood for their own personal use thereon.
6. The parties hereto other than Kathryn M. Nehf do hereby agree that
they and each of them individually will contribute such sums of money on a
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pro rata basis as are necessary to carry out the intents and purposes of this
Agreement. Such sums shall include but shall not be limited to sums necessary
to pay Pennsylvania Inheritance Tax, costs of the administration, real estate
taxes on mountain land and any other sums of money reasonably necessary and
desirable for the proper administration of the parcels of real estate herein
provided for and to carry out the intents and purposes of this Agreement. The
parties hereto other than Kathryn M. Nehf do agree that requests for contribu-
tion of necessary moneys shall be made in writing by regular mail to their
last known address by the said Edgar W. Nehf and shall fully set forth the
need therefor. The parties agree that they shall make the necessary contribu-
tions to the said Edgar W. Nehf within thirty (30) days of the receipt by them
of the written request. The failure of any party hereto to make the necessary
contribution within the said time period shall constitute cause for the said
Edgar W. Nehf to terminate this Agreement in full and to proceed to liquidate
the parcels of real estate herein discussed. Except in case of emergency
Edgar W. Nehf as Trustee shall make no expenditures for or do or cause to be
done no major repairs or renovations to the said residential real estate
(major shall mean having a cost of more than $800.00 in any calendar year)
without notice to all and consent from a majority of the parties hereto.
7. The Account and Schedule of Distribution attached hereto and made a
part hereof and marked as "Exhibit C" (providing for distribution of the real
estate to the said Edgar W. Nehf as Trustee) is hereby approved as fully as
if the same had been filed in the Orphans' Court of Cumberland County and con-
firmed therein.
8. This instrument is a Family Settlement Agreement by and among the
parties hereto, both fiduciary and individual, all of the same having been
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LA~T WILL AND TESTAMENT
I, J, 11', NeM, a resident of the Township of Southampton,
Coun~y of Cumberland and Commonwealth of Pennsylvania, bein~ of
sDund mind and memory, do mnke, puhlish and declnre this to he
my Laat lI'ill and Testament, hereby revokin~ any and all Wills by \
me heretofore made.
.;,'- ~&t.-~I J ,hereby direct my Executor, hereinafter nued, to
pay all my Just dehts and funernl expenses as may conveniently
be done Ifter my decease.
SBCOND: I hereby direct my Executor. hereinafter nlmed, to
:t.
~onvort into ca.h all my personal property not in Joint names,
tho 'lae tD become part of thr residue of my estate,
THIRD: I give,devise and bequeath all my estate, be it
real, peraonal or mixed, to my son. Ed~ar William Nehf, IN TRUST
NEVBRTHBLBSS, to pay the income therefrom to my wife. Kathryn
.Nohf, IS long as .he lives, and at the deathof my wife, Kathryn
Nohl,"the principal of said trust to be divided equally among
".j <..1
.., ". .~q~,,\.thOir heirs.
POURTH: I hereby nominate, constitute and appoint my son,
. Bd.arll111hm Nehf, to be the Executor of this my Last Will and
Testa.ent, and direct that the employ a member of the Law Firm
of McCrea' McCrea to assist in the oettlin~ of my estate,
IN WITNBSS WHEREOF, I hereunto set my hand and seal to
thi. my La.t Will and Testament, written
dated thia /'1'2. day of September, 1973.
on one sheet of paper.
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(SEAL) I
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_ This in.trument was hv the Testator, .T, W, Nehf, on the dat~
hereof, signed, published and declared hy him to be his Last .
Will and Teat"ment, in our presence, who at his request and in
. his pre.ence and in the presence of each other. we believin~ him
to be of sound and disposinr mind and memorv, have hereunto
subacribed our names as witnesses,
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EXnIDIT "N'
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III.IT.-W.".nl, lMol. 8kori ""Ill, Acl Dr nOt. 81.,1. 1Iu-,
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MADE THE 16th
of our Lord on. thouland nln. hundr.d
doyof April
and seventy-five (1975)
In thl y.or
BElWEEN J, W. NEltF (a;1k/a Ilillhm No~f) and KATHRYN M, NEHF, his wife,
DESSIE E, KUNKLEMAN, single Woman. of Southampton Township,
Cumberland County, Pa., parties of tho first part as GronlO,!!,
ond J, W. NEltF of the Township of Southampton. County of
Cumborland and Commonwealth of Pennsylvania, party of the
second part AS
Grant..
WITNESSETH, Ihalln conlld.rollon of One $1.00) -----------------------------
__________________________________________________________..Dollan.
In hand paid, th, rectlpt whlrlof it hlr,bv acknowledgod, thl laid Otonlor S do her.by orant and
con....y to ,h. laid gronl" , ALL that certain tract of land situate in the
Township of Southampton, County of Cumberland and Commonwealth of
pennsylvania, bounded and described .s follows, to-wit.
BEGINNING at sn iron pin in line of land of Leone Scott at
corner of land this day conveyed to Dessie E. Kunkleman
(part of this same tract); thence by Scott land South thirty-
eight (38) degrees fifteen (15) minutes fifty (50) seconds
East four hundred eleven and thirty-three hundredths (411.33)
feet to an iron pin at stones at land of Donald E, Laidig;
thence by Laidig land South forty-eight (48) degrees forty
(40) minutes West seventeen hundred eighty-three and sixty-two
huddredths (1783.62) feet to an iron pin at stones at land
of John W, Helm; thence by Helm land North nineteen (19) degrees
twenty-six (26) minutes West four hundred fifteen (415) feet to
an iron pin at land this day conveyed to Oessie E. Kunkleman:
thence by Kunkleman land North forty-seven (47) degrees forty-siX
(46) minutes thirty (30) seconds East sixteen hundred fifty-one
and five hundredths (1651.05) feet to an iron pin, the place
of BEGINNING. Containing 15.660 acres, per survey of Thomas
Neff, R. S., dated March 7,'1975.
BEING a part of the same tract which J. J. Railing, Executor of the
Last Will and Testament of Cyrus D. Railing, by his deed dated the
2nd day of December, 1939 and recorded in the office for the recording
of deeds in and for the County of Cumberland in Deed Book "0",
Vol. 12, Page 5, conveyed to Bruce Kunkleman and DeGsie Kunkleman
his wife, and William Neff and Sara Neff, his wife, Bruce Kunklcman
died on the 28th day of May, 1955 and Sara Neff died on the 30th
day of May. 1948, thereby vesting the entire fee in William Neff
(a/k/a J. W. Nehf) and Dessie E. Kunkleman, Grantors herein.
~. COMMONWEALTH Of FWNSYlVANIA =
~ iii;;':~:::,:: ~rl = I S. 0 0 Ii"
Ct. ,,1.llIU =
AND the laid 9rontor he"by covenant 8 and a9"e8 thai they and each of them will warrant
generally the prop.rty h.r.by conveyed.
aOOKP 26 fhCE 23
EXHIBIT "4"
...
IN ""ITHESS WHEREOF, laid Qranlo, ka h.rll,mlo ,It hond dud lul
the day and year Rnt above wllll.n, ~. f) j)
111,...,111111' ". ~.II..". .............-.J..:..:t1!..:......{..~...:.................~
1)1 " I I, :~. ~...:11 .._._..U~."gd.f.-...2~..:....e
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Sial, of Pennsylvania
County of Cumberland
On lhll. the 16 th
t...
doy of Apr il
119 75, b.for. ml,
,hI undtfllgn.d offlc.r. penonally appeared J. W. Nehf (a/k/a William Neff)
and Kathryn M. Nehf, his wife, and Dessie E. Kun~man,
single woman,
known 10 m. lor satisfactorily proven I 10 b. the plrlon WhOl1 nome lublcrib.d to Ih, with.
in Inllrum.nl, and acknowledged thai u-,u'td loml for th. pUlpal.' Ihl,.ln COl\loln.d~ I , .
IN WITNESS WHEREOF. I hereunto ..t my hand and O,ff1clal '001, I ') . . . ' ..:::. ~.. . ,....
.._._..'iJ.~...~~..i~.--.~-,e. ,:'
.__._.!I.9..~!!EY...~J!J3g~_.__.__:,L-..:....,.,..... .: . .
Till. of Off!(". . ~ .
My comm expires July 8. 1978 . "
I do h.r.bv "rlify Ihol th. pr"lI. r'lid.nu and campl.l. pod offic' addr," 01
Ih.wlthlnnom.dgfont..11 R. R. 12, Ehippensburg, Pa. 17..57
a;"l(,.tl~1 19rJ'f
_ifjE.__.If_t...~,-t._...__._-
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COMMONWEALTH OF PENNSYlVANIA } .
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CO",lyot_~-_._- ~
RECORDED on 1M, .._ L~.t!J......_..- doy of ..__.~..
A, O. 19_..,a In lh. Record.,', offlc. of the ,old COUllty, In O,td took 13
Vol, __2.&-., poU' J,3
Given und.r my hand ondQf!:h' . ,oid ORk~?:bO" "..III.n.
~ __ 1(' ~~ _ RKlKdor.
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MONN REAL ESTATE
,
TABLE.OF
Paoe
I. Narrative Report 1
II. Neighborhood 3
III, Highest and Best Use 4
IV. Cost Approach 5
V, Income Approach 6
VI. Market Approach 7
VII, Reconciliation 9
VIII, Maps 10
IX. Photographs 12
X, Environmental Check List 14
XI. Client List 15
XII. Addendum 16
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...-:-:.... ..... ." ". . MARKET Al?PROACH .' .... .....
Page 7
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LAND SALES
D~s6~ipdon I . subject I'" 1 - - --2 n - 'n~_,_nc ~..,. - Pi'
Location
Thorney
Grove Lane
3 Turn Rd
199 Gum Run Walnut Dale Walnut Dale 1363
Lane Rd Rd Baltimore
price
N/A $49,000
N/A 9-1-95
$2,000 $22,000 $25,DOO $53,000
1-24-94 2-27-95 10-14-94 2-1-93
.29 acre 7.45 acre 7.8 acre 25 acre
$6,e97 $2,953 $3,205 $2,120
39-15-177- 39_14-165-38 39-14-67-61 39-15-179-
41 2
Mt Land Vacant Vacant land Mt Land
w/MH
Date
Lot Size
15.6 acres 12.49 acre
Price per
Acre
N/A $3,923
parcel No.
39-15-177-13 39-16-224-9
Use
Vacant Vacant
Remarks
pavilion and
holding tank
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.".,.:,.-"...,..,...'.:.-,.:,.-.."""
iiescld' tl.cin
Location
Thorney
Grove Lane
Horse
Killer Rd
Price N/A $37,500
Date N/A 4-28-95
Lot Size 15.6 acres 7,45 acre
Price per N/A $5,033
Acre
Parcel No. 39-15-177-13 41-13-108-
62
Use Vacant Mt land
Remarks Pavilion and
holding tank
Page 8
MARKET A.P P ROACH
LAND SALES
47D
McCulloch
Rd
Means Hollow Amberson Rd Off creek.
Rd Rd
$55,00D $38,000 $53,900
4-17-95 3-15-95 6-18-94
42.44 44 acre 47 acre
$1,296 $864 $1,147
39-16-228-1 B25-48 H5-39
Mt land Mt land Mt Land
w/MH
cabin
$3D,000
5-3-94
6.14 acre
$4 , 8 e 6
39-15-177-
48
Pasture
Generally a parcel of this type is sold by the market data approach and this
approach is believed to be the most accurate method of appraising a parcel
of Mountain Land. It is my opinion, based on my knowledge of the area and
all available information, as well as other sales and the preceding list of
comparable sales,
These ten sales show a value of $1,450 per acres for 15,66 acres or a value
of $22,702 or in even hundreds $22,700,
MARKET APPROACH VALUE:
$ 22,700
MONN REAL ESTATE
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MONN REAL ESTATE
A. This value is to be in fee simple title, These six items are
excluded from this report:
1. Regardless of any loan application as to the maximum legal
limit of loan ratio to appraisal value.
2. Any discrepancy as to legal boundary,
3. Any legal problems that may affect the value of subject
property,
4, Any equipment or inventory that may be necessary to
operate the property that could be classified as personal
property,
5, This appraisal is not based on any predetermined value nor is
the fee based on any such value,
6, Any business and/or personal property that would travel with
the sale of this type of business.
B, Additional certification:
1, The appraisal of this mountain land off Thorny Grove Lane is
for Edgar Nehf's use, He plans to use this appraisal as a
basis to purchase this parcel,
2. This valuation of the subject property was not affected by
the fact that it was done for Blaine A, Hardy Jr at his
request instead of a lending institution, The final value
was no different than if ordered by the lender, only the
facts were easier to obtain,
3. The appraisers compensation was not contingent upon a
predetermined value nor was it based on a requested value.
The property was appraised for the fair market value and
excludes all of the above.
4, All information in this report is true and correct to my
understanding,
5, I have no interest present or prospective in this property
or the properties in the ownership,
6, All opinions and conclusions are my personal, unbiased,
professional analysis of the property.
7. I have inspected the subject property.
MONN REAL ESTATE
Fllo No.N95-014
DEFINITION OF MARKET VALUE: Tha most proboblo prico which 0 proporty should bring in a compotitivo and opan markot undor all
conditions requisite to a lair solo, tho buyer and sollor, each acting prudontly, knowledgoably and assuming tho price is not affocted by undue
stimulus. Implici, in this definition is tho consummation of a solo as 01 a specified dato and tho passing 0111110 from soller to buyer under
conditions whereby: t 11 buyer and seller afe typically motivated; (2) both parties are well informed or willi advisod, and oneh acting in what he
considers his own bost interest; (31 a reasonable timo is allowed for exposure in the opon market; (4) payment is mado in terms of cash In U.S,
dollars Of in terms of financial arrangements comparable thereto: and (5) the price represcnts the normal consideration for the property sold
unaffected by special or creative financing or sales concessions' granted by anyone associated with the sale.
Adjustments to the comparables must be made for special or creative financing or sales concessions, No adjustments are necessary for those
costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays
these costs in virtually all sales transactions. Special Of cfeative financing adjustments can be made to the comparable propertyt by
comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction, Any
adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession, but the dollar amount of any
adjustment should approximate the market's reaction to the financing or concessions based on the appraiser'S judgement.
STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the
following conditions:
,. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser
assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of
it being under responsible ownership.
2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements, and the sketch is included
only to assist the reader of tho report in visualizing the property and understanding the appraiser's determination of its size.
3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources)
and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a
surveyor, he or she makes no guarantees, express or implied, regarding this determination.
4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specifiC
arrangemClnts to do so have been made beforehand.
5, The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory
value. These separate valuations of the land and Improvements must not be used in conjunction with any other appraisal and are invalid if they
are so used.
6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs. depreciation, the presence of hazardous
wastes, toxic substances, etc.l observed during the inspection of the subject property or that he or she became aware of during the normal
research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or
unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc,)
that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties,
express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any
engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of
environmental hazards, the appraisal report must not be considered as an environme'l'lntal assessment of the property.
7. The appraiser obtainl!d the information, estimates. and opinions that were expressed in the appraisal report from sources that he or she
considers to be reliable and believes them to be true and correct, The apprais€lr does not assume responsibility for the accuracy of such items
that were furnished by other parties,
8, The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal
Practice.
9. The appraiser has based his or her apprai~al report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs.
or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner.
10. The appraiser must prOVide his or h~r prior written consent before the lender/client specified in 'he appraisal report can distribute the appraisal
report (including conclusions about the property value, the appraiser's identity and professional deSignations. and references to any professional
appraisal organizations or the firm with which the appraiser is associated) to anyone other ,han the borrower; the mortgagee or its successors and
assigns; the mortgage insurer; consultants: prOfessional appraisal organizations; any state or federally approved financial institution; or any
department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute
the property description sectien of the report only to data collection or reporting servicels) without having to obtain the appraiser's prior written
consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the publiC
through advertising, public relations. newS, sales, or other media.
FfeddillMlcFOfmC396.93
MCS, Rlchlld,on, TX 75081 121CI699.7783
MCS Form lC6 Pllgo 1 01 2
Flnnlll Mill Form 100Ce &-93
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APPRAISER'S CERTIFICATION: Tho Approisur cortlllos ond ooroo.thot:
" I hava resoarchod tho subjuct markot oruo and havo solectod 0 minimum of throD rocon' IHll06 01 proportles mosl Illmllor Illld prollhnoto to thu
subject proporty for consideration in tho salos comparison analysis and havo modo 8 dollor odjustrnont whon approprlato to rullucllho 1111ukot
roaction to th080 items at signilicunt variation. If 0 significant Itol11 in 0 comparablo property is suporlor to, or morc favorablo 'hun, tho subject
proporty, I hovo modo 0 nooolivo odjustmont to roduco tho odjustod solos prico 01 tho comporoblo, ond II 0 slgnificont irom In 0 comporoblo
proporlY Is inforlor to, or loss fovoroblo thon tho subjoct proporty, I hovo modo 0 positlvo odjustmont to incrooso tho odjustod sol.. prico 01 tho
comparable,
2. I have laken into consideration tho factors that have on impact on value in my development at ,ho estimate of market valuo in tho opproisul
report. I hovo not knowlnoly withhold ony signlficont information Irom tho epproisol roport, ond I bolievo, to tho bo51 of my knowlodOo. thet oil
statements and information in the appraisal report are Hue and correct,
3, I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to
the contingent and limiting conditions specified in this form,
4. I have no present or prospective interest in the property 'hat is the subject to this roport, and J have no present or prospective personal interest
or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market
value in the appraisal report on the race, color, religion, sex, handicap, familial s'atus, or national origin of either the prospective owners or
occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property
6. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation
for performing this appraisal is contingent on the appraised value of the property,
6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of
the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or
employment for porlormlng tho oppralsal. I did not base tho approlsol roport on 0 roquosted minimum voluotlon. a specifiC valuDlion. or the neod
'(0 approve a specific mortgage loan,
7. I porformod this oppralsalln contormiw with tho Uniform Stondords of Professionol Approisal Proctico thot wore odoptod ond promulgotod by
tho Appreisol Standords eoard of Tho Approlsol Foundotion ond that were In place os of tho effective dote of this oppraisol, with tho e,,"ptlon of
the departure provision of those Standards, which does not apply. I. acknowledge that an estimate of a reasonable time for exposure in the open
market is a condition in the definition of market value and the estimate' developed is consistent with the marketing time noted in the
neighborhood section of this report, unless I have otherwise stated in the reconciliation section.
8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the
opproisol report. I further certity that I have noted any apparent or known odvorso conditions In the subject Improvements. on the subject site, or
on any site within the immediate vicinity of the subject propertY of which I am aware and have made adjustments for these adverse conditions in
my analysis of the property value to the extent that I had market evidence to support them, I have also commented about the effect of the
adverse conditions on the marketabilitv of the subject property,
9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report, If I relied on significant
professional assistance from any individual or individuals in the performance of the appraisal or the prepara,ion of the appraisal report, I have
named such individuallsl and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report, I certify that any
individual so named is qualified to perform the tasks, I have not authorized anyone to make a change to any item in the report: therefore, if an
unauthorized change is.made to the appraisal report, I will take no responsibility for it,
SUPERVISORY APPRAISER'S CERTIFICATION: If a suporvisory oppralser slgnod tho oppralsor report, he or sho cortlfios ond agroes
that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agreD with the statements and
conclusions of the appraiser, agree to be bound by the Appraiser's Certifications numbered 4 through 7 above, and am taking full responsibility for
the appraisal and the appraisal report.
ADDRESS OF PROPERTY PRAISED: Mountain Land off Thomey Grovo Lane, ShiDDonsbura. PA 17257
APPRAI ER: SUPERVISORY APPRAISER
Signature:
Name: Ja:
Date Signed: tember
State Certification No,: N/A
or State license No.: N/A
State: N/A
Expiration Date of Certification or license: N/A
Signature:
Name: Ro R nn Jr.
Date Signed: e tember 12 1995
State Certificatio No,: GA 000688 L
or State License No.: RB 042347 A
Stote: PA
Expiration Date of Certification or license: June 30 I 1995
X Did Did Not Ins ect the Pro ert
fllddi,Macform4396.93
MCS, Rithardlon, TX 76081 12141691:1.7783
MCS Form Lee Page 2 01 2
F.nnie Mal Form 10048 6.93
/
LAND APPRAISAL REPORT
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located. alonl'l an unoav.cS. road a~~rox. 1/2 mile f;:om WCCUllouoh Rd.
lhIIlOlU 611. 331'x1783. 2LS:d1SRa1651. SRS
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UK. lil SlIlIIAccUl: OPlIllllC [i]prlYllI SIlt Abon avenae
S (Ou 0 5lI111tt Gnnl iI\IpI Ract.nQ'Ular
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. mM suBJECT COl,lPAlWlENO.1 COl,lPAR,\lll[frlO,2 CQhtPARAlllE friO. 3
I A "',," Thorny Upper Hor.. valley rorge KUl Rd. Koree V.lley Rd
. Grove Road. lJpper Stre.buro PA Roxburv Upper Stra.bura pa
.
E PrOllmlllDSijlll 12 mil.. 15 mUe. 15 miles ...
1 s.lIlPrICl I 'H'" I. 15 000 I, 25.000 I. 16 510
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~ ~SouIU In......ctioD MLS-courthou,. Courthou.e Courthous.
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, 0.11 01 UI..... DESCRIPTION DEIiCRIPllON 1-----:.'111 DEIiCRIPTtOfrl I , DESCRlPTlON I -1''-'
A lrNAdlullmI~1 6"2!il..~5 3-21-~6 , 11117/96 , '/U/g5 I
A lWlloa Avera;; Averaa. , Infedol:' I 3 000 Inferior I 3.00
_r.;;:;;;;; 15,660 AlA 12.5 AlA I 3 000 22.9 A/Av I -7 000 15.8 A/Ava I
A aeDtic tank Nona I , 000 Non. I , 000 No.. I , 00
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clSublfd I 22 000 , 25 000 I 23 gO
CnMnllOIIIrMIUlGU r.w .al.. esi.t in the are. c rabl. to .ub-\ect DJ:Oae.rtv,
Th. u~dl"l~nld hu IICllld Ihrn IIClnl UIIS of ~roPlrllu mon IlmU,. I~~ prollmllllO lubjecl Ind hU consldllld Ihlllln Inl mal~1I a"alVlls, lhl ducrlpllon InCludn
. dOlllr Idlijllmlnl uHeeling malullucllon 10 1/1011 IIlml 01 ,Ignll/Cant u.rllllOfl bll..ln lhl ,ubl"l and eompmllll pIOPlIIIII, II I SllRilrClnllllm 1II1hl comp.ac.br.
OIDPlrTy II lijplllDr to III mOllliiYor.blI I/Wl lI\I ,ublulllropeITy, . mlllll' \'1 .dlullmlnl II ml~1 thul rldutlng 111I InllluII' Vallll 01 luClICI; rl . IlgnllrUftl 111m III \lII
com()lrlbll II 1A11l101 ID 01 lilt "VOlaDII UII/II/II 'IIbfIClllIOpel~, I pIIII tl _Imlnt II maIM Ulijl InCIlUlng lI\I lII"ulld nllll ol till luDjlcl.
Ccm1lI~lS""COIllIlllOAlol~pl61wl:. A ..DtiC .v.t.m i. currant~-on the lot. 'l'he ~ab.r did. not inclu..cS8
marketable t1mbar in "due.
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I IlNIl'tIwlIall,!lOII: COOIP.rable ..:.... ara of lDOuntain land and would ,p~86l to a aimil.r market .. t.he
~ lubioct ...o~r:tv.
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, I EiTlMATE THE MARKET ~/..t1 OUINEO, OF SUaJECT ,ROP(RTY Ai Of
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REAL ESTATE AGREEMENT OF SALE
THIS AGREEMENT, made the ~ day of ~~ , 199~, between
Edgar W. Nehf , Executor and TeRtamentary Trustee , of 8940 Pineville
Road. Shippensburg. PA ' (herein whether singular
or plural, masculine or feminine, individual or corporate, called SELLER) and
Edgar W, Nehf and WilHam L, Nehf , of
, (herein whether singular or plural,
masculine or feminine, individual or corporate, called BUYER).
WIT N E SSE T H :
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1. SELLER agrees to sell, grant and convey to the BUYER and the BUYER
agrees to purchase and accept the conveyance of all that certain lot or
parcel of real estate situate in Southampton Township. Cumberland County,
Pennsylvania , more particularly described on Exhibit "A",
attached hereto and incorporated herein by reference, together with any
improvements erected or situated thereon, which real estate has an address of
Thorny Grove Road ' and which
real estate is referred to herein as liThe property."
2. BUYER agrees to pay as purchase price for the property the sum of
Twenty-three Thousand Three Hundred Fifty (23.350,00 )
Dollars payable as follows:
a. a down payment of
( $100.00
Agreement of Sale; and
b. the balance of the purchase price, Twenty-three Thousand Two
Hundred Fifty ($23,250,00) Dollars, shall be payable in full at
final settlement, by certified or bank check or other check or payment
form acceptable to SELLER.
3. Final settlement for the property shall be held on or before
November 1. 1995 , at a time and place agreed upon between the parties
hereto.
4. At settlement, the SELLER will at his own proper cost and expense
make, execute and deliver to the BUYER, a good and sufficient deed for the
proper conveying and assuring of the property in fee simple, free from all
encumbrance and dower, or right of dower, such conveyance to contain the
usual covenants of Fiduciar,y Warranty. The property is to be conveyed free
and clear of all liens, encumbrances and easements, EXCEPTING HOWEVER,
existing zoning, subdivision and like ordinances and; easements of roads;
privileges or rights of public service companies, if any; otherwise the title
to the property shall be good and marketable and such as will be insured by
a reputable Title Insurance company licensed to do business in pennsylvania
at regular rates and without non-standard exception. SELLER warrants that
any restrictions affecting the property will not be violated at the date of
settlement and, if any, they will not unreasonably interfere with BUYER'S
intended use of the property.
5. possession of the property (except as may be herein provided to the
contrary) shall be delivered to the BUYER, his heirs and assignsj on the date
of settlement until which time the SELLER shall be entitled to have and
receive the rents, issue and profits thereof.
a. possession is to be delivered by deed, keys and physical
possession to a vacant building (if any) at day and time of settlement.
b. Buyer reserves the right to make a pre settlement inspection of
One Hundred
) Dollars upon the execution of this
Exhibit "7"
.
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the subject premises, and will execute appropriate documentation of such
inspection.
6. Taxes, rents, water rents, sewer rentals, and other similar costs
and assessments, if any, shall be apportioned pro rata as of the date of
settlement, which apportionments shall be based upon the calendar or fiscal
years of the levying authorities for which the subject charges are levied
except that if the charges are not levied at the time of delivery of
possession, the amount of charges paid in the preceding year shall be used as
a criterion for apportionment.
7. It is understood and agreed that all transfer taxes imposed by any
government body shall be borne equally by BUYER and SELLER.
s. Formal tender of an executed deed and purchase money is hereby
waived.
9. SELLER shall (except as may be provided otherwise herein) bear the
risk of loss until settlement. SELLER agrees to maintain existing insurance
coverages until settlement. BUYER may obtain additional insurance coverage
to protect his interest if he desires.
10. In the event that SELLER is unable to give a good and marketable
title, BUYER shall have the option of taking such title as the SELLER can
give without abatement of price, or of being repaid all monies paid on
account by BUYER and the BUYER shall also be reimbursed for reasonable costs
incurred by BUYER for: title search, title insurance, mechanics lien
insurance or cancellation charge for same1 premiums for hazard and/or flood
insurance 1 insurance binder charges or cancellation change for same 1
appraisal fees, application fees or other changes paid to BUYER'S mortgage
lender 1 surveyor corner marldng/location1 permit fees paid for septic
test/permit 1 highway occupancy/driveway permit, or the like1 and or in the
latter event, there shall be no further liability or obligation by either of
the parties hereunder and this agreement shall become null and void. SELLER
is obligated to take reasonable steps to expend reasonable sums to clear
title of any liens, encumbrances, defects, or clouds which might appear.
11. contingencies to BUYER'S obligation to settle:
a. The property is presentlY zoned not . This Agreement is
contingent upon BUYER being able to obtain requisite use or building
permits for BUYER's intended use of the property as recreation lan~ and
upon there being no adverse zoning changes between the date hereof and
settlement which would prevent or unreasonably interfere with such
intended use.
b. If the property does not have an existing and approved driveway
onto the adjacent public road, this Agreement is contingent upon
buyer being able to obtain requisite driveway permit for
recreational use from pennsylvania Department of Transportation, if a
state Highway, or from the appropriate municipal authorities, if not a
State Highway.
(STRIKE OUT IN~PPLIC~BLE P~RAGRAPHI
c. This Agreement is not contingent upon BUYER receiving mortgage
financing.
F,' PI'/ / / /rPM / ffl~~PP'ff9~/ /j!J. /9'1'M~'9~Prr'9 / PIp'''m/Tt'f'fm / 'm'fAfI~""rp/ /Ip'1'lm'l-rpp
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ffllfY-j'j/,Y'f! /f/"PPPt 7.M,m;p/,/ / / tf.jAf1Vrm /H'/ m / p.pM /J/!/lf'PP(W'P/ f'I.I'T''1'F1CflP/
~;;~'f'l;~/ ~t~#MCf~~4 :W;~ Jffi~$~~~~~W~~Wl:~~ A~~W~~lt'4'9~M~f:~ /
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toMJaifJ f.J~6.UAfNmeMis IfAHlldr..1 Heirlanold /'del /dfili$6~lill /Eilif.~M~~~ /<1$1 m I~f/Jtm"
'I:J~W~~fJ lavTilEtrlJ MIdi ISELLFMI I lfJr1'/.tPJ 1$'hMIV /rlli#II't'MII~P/rlJl9'(l/ I~fl M~;..1tIWClIIW
Wf:Ii!tH.n~N:nW I 6iirlti.l.nJifirlaMj! land! Iwtbb'rier44Ni I /rJrJ I S'*'ttlmf'/r/ttl Mt'f.'NrNtl MWP'N I~
"'Wti~a Iri IM:IISEWEtrI.I WeiIl! Have; lttrf.elldpUlirllollle't'f;.I:M.r1;"Wi 1't'Ni!llrtPNrlJI'I/If/JM'QY
d~~i7h d6f/~tIHd/~1.~fnq/~rla/~lt!~/t~~/~e~~~/~r1/~q~~tlW~
tW~~/Wdteewri~tIMu!M/~/wldz~/N~et~r/J6N/r4~d$t~/~6HJle$/~.~~1~W/~P~~
shlalii / (j,j /tM.:kbIM~/J/ Itl.6l BWtR/.1I ITr..eJ M.riJttJj<l.qel /tJeit./;/ Np6N !tt"f/l;../;/ l1i-ratf*M.~fl'f:lIJl$
6WtLin/#ldil We. i
i../,1II>Ad.Hiht.,J,in/1eim6UMi lr/.JotldrjaqeJ /1l.riJliN 1-1 I $11111111111 t
1;.1,11 1>Ad.Hiht.,J,in//tietlnl IWe&1:lSY I {./ 111111111111.
W IITWri 16fllridttJiiErJel /-1111111111111.
4I.I11>A'b.'Wilrf.MrllilrlatWfiritllr:fcitt.ell-llllllllllll.
i3iiit;R1 WteWri Iti.M It:Jeiv.eilrlfiasoMfrf>lel /Stf.eP/.;/ lan(J/ /l'ili'l.e1 Me.f;Iirl;J.YJ"/!!II~f.f.t.:MfI.$
Hi I8.Wy..~llitbfll;J.ntJ/ 16"6WU.lIS1J.c'h/ lr/.JotldrjaqeJJ IIISt~1 /iicJt~t!fri I U:! I m<l$~M'rI~Y
bWrItItmWrJ~clt:JildtaSl WJjlI 8/rfrJta!iliei'tSl W;lliltJljllbkllldrlr8.1A!/dfir11 !rJYII~~tifJlrirt$119't
W~J.I:W~ I iN IrirlrM>kidiil:Jr{ l.JiW Isul::H l#rp/J/lldatfJ/dr!.t
12. SEWAGE DISPOSAL (STRIKE OUT INAPPLICABLE PARAGRAPH).
M,IIII1rHri 1#~etW liSl /SriH~ /'dtlle/rl.r11 f:J:Ir(.rJ.ef:./tJrir1lU:! 1~'(l/31 /fI1).'(JMlql'f>m<1~~
I#fiiMr/ lei eWt/.~dl 1/1111111/1/11/1/1/11/1/11.
tJ.! ~ I ffid IlrJt Wittll U/ I Skltvedll 'tfj! 11e/rI.~llrt6tikir:irttM I (rJQ I IcJv.1 I I 1rJ.'#'*iJlr;ar/J
WJ.,HW II,UI,;Wllld'd.WrlsM! IlSystJi!d' 1111 t,FJIJrI,E'{Ij I m~ 11'11611 ntr$wOO<A~11 PIf/ 111'/.'1/11
It/iii:6.HdtLi6W lii.lldrlld&rkirf.td.Mfi 1rl:6H1'i't.!1:fr{ Ir/;6tVdrJ.tM/rlg IstJ/dtJ./sli/Eitt~fJ..
c. SELLER hereby advises BUYER that the property is not presently
served by any currently existing community sewage system and that,
therefore, before the property can be used as a building site, a permit
for an individual sewage system will have to be obtained pursuant to
section 7 of the pennsylvania Sewage Facilities Act. BUYER is advised
that he should contact the Sewage Enforcement Officer or agency for the
municipality, to determine the procedure and requirements for Obtaining
a permit for an individual sewage system for the property.
13. WATER SUPPLY (STRIKE OUT INAPPLICABLE PARAGRAPH).
flU III fTMI W19"Fh~/~'ff I FfFmrrrfl m IPffl/fPmrrftffll t-?t ;ff'N7/f~'f?M'1 'f!'17~r
II J / 11I111 J J I J 1/ I III I J .
f#PP).mnrfmvt}1J,~~t~ lJ ~';;~~~/;tff I 'tJi'//~'rI/'i1~;~ M~).ftll'fJFI M~'FfflIl T"PIf{f}'fy r
mttt.2M I!b/ Ir.old la'ilb/rlel P/fJ I'l:.m Ipmfj~flf:lelIPtll~fl1lllrtfJNrli1lf1~M'f}t-"'lllI"'l fc!1}.lf-1 f'f"1trFF
!riUppWlriJtaI lrJriel t!rIdpe!drN I'ilMlct"f/ll f,I/CN.~~1 /r1rJv.VJ.m l1-tl mtl Pf:(f;.~'pft,e.
14. WOOD INFESTATION. J./rI I !/;/ 1;.(JIr/rJlf.~II+;''(lNrlI ",~r;,f.W I r-rflilf'f I /fl~YII'!f''FII~PPi
/rIi6vdJddl iiritU.lf/lldatfJ/drlalltlriatl /W.e/lPt6p/i!M~11Iil$/ /fIrI~~llcm fl:Iliffp.1ft1t:1ff-1p1 f(Ill Pff'tJ.f.FI M!f'rpP
fddtd.Hri l'itasJ:idtf.W IIIlff IznstJ/liid+t!/Jki 1#'/l~$I;.f:./tJiN~/1#rl.n~ l~tl'flr:rq"IIpPFfrrrr-~1 J31ftTf~"'f-
IW'i.W r/rld.11I Ickiar,oMt'tJleJ Ilddstll kiflll~'I<tfrI'!/'V.1j.mtt1-PH I !tt't~/JfrIr/.~fl'f:lll~tpflfi!ll /it'fp.1fi!1)/oI1111 tll
1'iri.sf#.r:Iti.I..OH I &dveMIsllr,D.'i:IStf.aN:JjJliIIISl:/rN.rttP/rfr!l~II~Mr(ifrJ~11 m'Irf.llt~m~'m=11 f(Ill /"1fJPPI
Mdt~sll~att~s/SHallll<l.~t~/~~//r1rJ~.~/t~9~~~1-~~/~/PPM~~/RrrIJ3IftTf~"'W
lS'ri.aW N.a{;ki N.r..elldwtiliri 16f1ltiettrVildlif:./J.#:J It'Mfri IMmlf.,,~m.
15. SURVEY. Any surveys which may be required by the Title Insurance
Company or the abstracting attorney for the preparation of an adequate legal
description of the premises (or for the correction thereof), shall be secured
and paid for by the SELLER. However, any surveyor surveys desired by the
BUYER or required by his mortgagee shall be secured and paid for by the
BUYER. '
16. BUYER'S DEFAULT AND DAMAGES. Should the BUYER violate or fail to
fulfill and perform any of the terms or conditions of this Agreement, then
and in that case, the SELLER shall have the option of:
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a. retaining all sums paid by BUYER on account of the purchase
price and bringing suit for specific performance for the balance of the
purchase price and any damages due;
b. selling the premises to another bona fide buyer and SELLER's
damages shall include the difference between the contract price
hereunder and the bona fide price at which SELLER sells the premises,
and SELLER may retain such sums as have been paid up to the amount of
such damages and bring suit for the balance, if any, of the damages; or
c. retaining such sums as liquidated damages for BUYER's breach
and in the latter two events this Agreement shall be terminated and
ended.
17. DAMAGES UPON WILLFUL BREACH. If any party hereto willfully fails
to perform that party's obligations herein undertaken, the other party shall
be entitled, as part of his damages, to all reasonable expenses (inClUding
attorney's fee, delay damages, cost of temporary housing and the like)
incurred by the non-breaching party as a result of such willful breach.
18. DISPOSITION OF DOWN PAYMENT. Should any contingencies not be
satisfied or should this Agreement otherwise be terminated, for some reason
other than the breach hereof by BUYER, then the down payment [plus any
interest earned] shall be refunded to BUYER (together with any reimbursement
due hereunder) and this Agreement shall be of no further force and effect.
Should BUYER be in breach, this money shall be paid to SELLER to be dealt
with at SELLER's option, as provided for in Paragraph l6 .
19. No modifications of this Agreement shall be effective unless the
same have been agreed to in writing and signed by all parties hereto.
20. This Agreement shall extend to and bind the heirs, executors,
successors, administrators and assigns of the respective parties hereto.
21. The interest of the BUYER shall not be assignable in whole or in
part without the prior written consent and approval of the SELLER. Transfer
of title by Will, survivorship or by descent shall not be regarded as an
assignment requiring the consent and approval of the SELLER.
22. OTHER TERMS. See attached Addendum,
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IN WITNESS WHEREOF, the parties hereto executed this Agreement the day
and year first above written.
Witness: p
cX~Q,;~~
1- ~-- It/. )i'~
E r W, Nehf
SELLER
SELLER
j~lf:7~
1 ~~~~R:NeG' ~llb
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c/~O'(Ju~~
BUYER
BUYER
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IN WITNE~S WHEREOF, laid granlor ha
Ihe day and year nut above wrillon,
hereunto 'It
hand . and lOdl
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hi 11" t1rUtllrt III
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Slale of Pennsylvania
County of Cumberland
On thh, the 16 th
},..
day of April
I 19 75, bolore me,
the underligned omcer, perlonally appeared J. W. Nehf (a/k/a \'lilliam Neff)
and Kathryn M. Nehf, his wife, and Oessie E. Kunijeman,
single woman,
known 10 me lor IOlilfo,IOtily proven I 10 be the person whout name lublCrihed 10 Ih~ wilh.
In lnllrument, and acknowledged Ihal olUtculod lomo for the purpollll therein contained: I .
IN WITNESS WHEREOF, I hereunto 5et my hand and offielal 5001, I') ,~ '.
.__...._i.J.~!.....t..,....ictw.:Jt.lt.-.:.......,:~.
..__.....~g.~~.E.Y...p.-y,~.L..!S;.....-.........:.,L...~,-......--
Tllle of Offi(cr, . ','
My Comm expires July 8. 1978 '.
r do hereby certify Ihot the precise residence and complete post office add,eu 01
the within named grantee is R. R. #2, Ehippensburg, Pa. 17_57
a;..~;).1 ~, 1915
__._.__._4zE__./ft..1.....l.'!::!.:..i..-.........-.--
Attariiey for _,....~.~tJ:.~k.~.......H....~.......,.~,~.._....~.,.,...
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RECORDED 00 .hls _.... /.~..t!J..........
-
A. D. 19....7..2._. in the Recorder', offico of
Vol. _......2..l.t...., pogo _;k....J____...._.
_ doy 017f~-
the 5aid County, In Deed Book J3
Given under my
hood OOd~~!~?*'~:.::.~, W::::;".
(/-- (,
600KB 26 PkCE 24 ..
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Bati.ate of Met >>~ooee4a
Gross Sale price
$ 23,350.00
116.75
100.00
1.000.00
S 22. 13~L 25
Leas: (1) Realty Transfer Tax (50' Taxable)
(2) Cost of preparation of deed
(3) Cost of petition, court order and
appraisals (estimated)
NET TO TRUST
Exhibit 11811
RC'/.440 t '-801
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
AFFIDAVIT OF
FIDUCIARY
(Instructions on Roverse Side)
Estate of
J. \~. NEHF
Date of Death _llP:ri 1 2 r 1 gaO
Social Security No. l80-09-9l62A
Last Address R.D.#6, Box 81
Shippensburg, Pa. 17257
Bureou File No,
{cny'
(STATE)
{liP)
County File No,
21-80- 313
1. Decedent died:
( ) Intestate (without 0 will)
( x) Testate (leaving a last will--copy attached)
2, Is the filing of a Federo\ Estote Tox Return required for this estate? Yes_ No x
3, ( x) Executor/Executrix
) Administrator! Administratrix
Name
Edqar William Nehf
8940 Pineville Road
Shippensburq, Pa. 17257
(C1TYI (STATE) (ZIPI
Address
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4. All correspondence should be mai led to ( x) Attorney
) Fiduciary.
5, If an attorney is representing the estate, indicate:
Nome Hamilton C. Davis, Esqui.re
Address
24 West King.Street
Shippensburq, Pa. 17257
(CITYI ~!:".TATE::) (ZIPl
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List 011 safe deposit boxes registered in the decedent's individual nomehor jointly with, or os an agent or deputy
of another, or in decedent's individual name with right of access by anot er as agent or deputy. Include the name
and address of the bank or other institution where the safe deposit box is locoted, the name (s) in which the box
is registered and the relationship of the joint holders to the decedent.
NAME AND ADDRESS OF BANK OR OTHER tNSTlTUTIDN
IN WHICH DECEDENT MAtNTAINED A SAFE DEPOSIT BDX
NAME DR NAMES IN wHiCH
SAFE DEFOSIT BOX IS REGISTERED
None
RELATtONSHIP OF JOINT
HDLDERS TO DECEDENT
Under penalties of perjury, I declare thotl have exomined this return, including occomponying schedules and
statements, and to the best of my knowledge and belief it is true. correct and complete.
'0~'v' lc/ 71r(f-'
..,- SIGNATURE OF FIDUCIARY
/0/PD
OHE
PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inherililnce ilnd Eslilte TilX Acl of 196\ providr~s thilt Ihe lollowinn, persons Shilll prepme and file
a return:
a. The personal representative of the estale of tile decedent ilS to plOperly 01 the decedent adminisl:~led by him
and such additionol properly which is or may be subject 10 Inherilance Tax of which he/she sholl have or
acquire knowledge:
b. The transferee of plOperty upon lhe tmnsfer of which Inheritance Tox is or may be imposed by the 1961 Statute,
including a trustee of property transferred in trust, provided lhalno separale relum need be mode by the transferee
of property included in tile return of a personal representotive.
2, PL.~CE FOR FILING
The return is to be filed in duplicate with the Register of Wills of the county wherein the decedent resided.
3. TIME FOR FILING
The return is due nine monfhs ofter the decedent's death, unless an extension for filing has been applied for and
granted by the Secretary of Revenue within the nine-month period.
4, FAILU RE TO FILE RE!.\!B.t!
Section '/91 of the 1961 Statute plOvides that" . . .any person who willfully fails to file a return or other report
required 0'( him. . .shall be personally liable. , .to a penalty of 25% of the tax ultimately found to be due or $1,000
whichever is the lesser to be recovered by the Department of Revenue as debts of like amount are recoverable by
law."
5, TAX RATES
Inheritance Tax is payable atllle rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as to all others,
6, PAYMENT OFTAX
The tax assessed on the transfer of plOperty reported in the return is due 9 months 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 Oepartment of Revenlle.
7. FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lien 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.
8, FILING OF FALSE RETURN
Any person who willfully makcs a folse return or report rCQuired of him shall, in accordance with Section 793 of the
1961 Statute, be gllilty of a misdemeanor and, on convictiDnthereof, shall be sentenced to pay a fine not exceeding
$1,000 or undergo imprisonll1entnot excecding one year or both.
REV"4!'lO 1'''110)
COMMONWEAL TH OF PENNSYL VANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDUL E "A"
REAL PROPERTY
ti6,r
,
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(Instructions on Reverse Side)
ESTATE OF
J. \'1. NEHF
ESllMA lED I DEPARTMENl
ITEM DESCRIPTION MARKEl VALUATION
NO, VALUE (OFFICIAL USE
ONLY)
l. Tract of land ll1proved with a dwelling situated in
Southanpton Township, CUITberland COlIDty, Pa., consisting
of approxirrately 2 acres. Title acquired by decedent
by deed dated January 17, 1931, and recorded in CUITi:lerlan
CblIDty Deed Book "Q", VOO 11, Page l4l. Assessed for
taxes 1980 at $4,780.0~ (See attached appraisal)
Elrecutor elects to prepay inheritance tax on renainder 30,000.00';
interests.
2. Tract of nountain land, iIrproved with a picnic pavilion
situated in Southanpton TownShip, CUlri:lerland COlIDty,
Pennsylvania, consisting of 15.660 acres. Title acquired
by decedent by two deeds: (1) Deed Book "0", Vol. 12,
Page 5 , and (2) Deed Book "B", Vol. 26, Page 23.
Assessed for taxes 1980 at $750.00V(See attached
appraisal) . Executor elects to prepay inheritance tax l6,000.00v'
on renainder interests
TOTAL THIS PAGE $46.000.00 '1'('1 bOO, OofM
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HALE REAL ESTATE
FARMS - HOMES - BUILDING LOTS - COMMERCIAL
14 WEST KING STREET SH1PPENSBURG. PA. 17257
PHONE 532.2814
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REV.451 (1.80)
COMMONWEALTH OF PENNSVLVANIA
DePARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
*'
(Instrucdons on Reverse Side)
Estate of
J. 1'/. NEIlF
ESTIMATED DEPARTMENT
ITEM DESCRIPTION UNIT MARKET VALUATION
NO. VALUE VALUE (OFFICIAL USE ONL YI
l. Scorpion, Stinger, 1970 IlOdel snoWllPbile,
SN 124130 (see appraisal) 100.00
2. 1 Jeep Station Wagon, 1966 rrodel,
SN 1414100100 (see appraisal) 300.00
TOTAL THIS PAGE 400.00 ftHJ, ~
-
ESTIMATE OF REPAIRS
SHEET No, _ OF _ SHEEn
~
I3Al2~I:S I){)~TIAC - A,"I:l?ICA~
111 North Fayette SI. Phono: (717) 532-5312
SHIPPENSBURG. PENNSYLVANIA 17257
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tn.ur.d by I Adju,tor
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---i'--+Addr,,; ____n_' ___._______n_._ -- .--
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{Llm" Numb.. \ I.m.;.'."" -'~'\ .j,j':tb' No.
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PARTS
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\ Sorl.1 No, 'J
I Phon.
. (I f~'::U.:~1 .---'",
LABOR PAINT I TOTAL
AMOUNT AMOUNT AMOUNT
DESCRIPTION OF REPAIRS AND REPLACEMENTS
Numbor
Amount
---.- ---.-...-.- -----
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Total
~
Th. above Is an IIIt1mate baled on our inspection end dool not cover
any additional pam or labor which may bft r.qoired eft.r th. work hal
b..n openecl up. Occaslonelly .ftor the work is ,tatted, worn or damaged
park are discovered which are not evident on the fint Inspection. B.-
caus' of thts th. above prices are not quaranteed, and are for immediate
acceptance only.
To.
TOTAL
ESTIMATE
\
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STATEMENT
PETERMAN FARM EQUIPMENT I INC.
225 YORK ROAD
CARLISLE. PENNSVLVANIA 17013
..;./ ,-{
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C4- . I. 'TATEUr-
__tf-.;--tiL-JJ..Jd-----
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DATE REFERENCE ~[ C_~.^RGI::S V CREDI1 S B^LAr~CE
~
PFH::I/IOUS BAl.ANCE
---
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tH.vY 1I...1....tlCt
TERMS: NET CASH. A 1% PER MONTH FINANCE CHARGE IS ADDED ON THE .
UNPAID BALANCE ON ACCOUNTS UNPAID AFTER 30 DAYS. THIS IS 12% - .'.
~NNUAL RATE.
,
REY.4~2 Iloeol
COMMDNWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
ESTATE DF_
SCHEDULE "C"
TRANSFERS
'"
J. W. NEHF
INSTRUCTIONS:
1. Answer the questions an reverse side,
2, If the answer to any of the questions an the reverse side is "Yes," provide a description of the property transferred per
Schedules "A," liB," or liE," its estimated market value at date of death, dates of transfer, to wham transferred and
I I .
re ationship of transferees to decedent. Attach a copy of any trust deed or instrument re atlng to the transferred property,
I ITEM ESTIMATED I DEPT, VALUATION
I NO. DESCRIPTION MARKET VALUE (OFFICIAL USE ONL YI
I None None
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TOTAL THIS PAGE None N oJ',v.... 'H'"
0
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I, J. W. Nehr, a resident of the Township of Southampton,
County of Cumberland and Commonwealth of Pennsylvania, beinR of
.
sound mind and memory, do make, puhlish and declare this to he
my Last Will and Testament, hereby revokin~ any and all Wills by
',.e he,.etofore made.
.k~.~:' i ::~..: "''\:': (I: 'J.,'.' ;"~' , \,',
,'" " ' , , t;';'l;\l~~,,!.,~,by dir,ect my Executor, hereinafter named, to
my just debts and funeral expenses as may conveniently
after my decease.
- r.
my Executor, hereinafter named, to
names,
part of thr residue of my estate.
all my estate, be it
or mixed, to my son, F.d~ar William Nehf, IN TRUST
pay the income therefrom to my wife, Kathryn
as she lives, and at the death of my wife, Kathryn
trust to be divided equally amonR
":";":~:"",:I;I'!',i.,"'",' "','~", ' " ,OURT,H: I hereby nominate, constitute and appoint my son,
'~I;ti" :iAi;:q t'~i~i'~~iwhliam Nehf, to be the Executor of this mv L/lst Will and
.:):":,1:1.1'!, '~k~"'~""l""', : ", """"1" ',:I~t" " I
""'~'~("\"; e;~;:\l~~r.: '~'\1'.l,'I~',A",' . .. '
~~~;,~~,'" i,:,,'11est..~nt, and direct that the employ a member of the Law Firm
",,>~:,~,:,..;':"i,:.,.. :1, ~ .,', .." :" ~',
':!~i.'>J.,' of McCrea & McCrea to assist in the lIettlin~ of my estate.
:c;,i!, IN WITNESS WHBREOF, I hereunto set my hand and seal to
, . ,:" ,'~",', ',j'). ,', .., , ",
" . I;:' .....~,.,:' .\," ;,' ,
't:,.:~: I, this uiyLast Will and Testament, written on one sheet of paper,
"" 'I dated'this ;rrl.J.L, day of September, 1973,
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. ' This instrument wa~ hv the Testator, ~, W. Nehf, on the datJ
h~reof, signed, published and declnrcd hv him to he his Last ,
, Wi,ll and Testament, in our pre~~n"... Wll" ... l,i~ request and in
;~.: his, -','" ~n, ' Ilnd in the presence of each other, we believinll him
:,.,'toba, vt sound and disposinf.' mind and memory, have hereunto
:",ubcdbed our names as wi tnesses .
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nEV.453 (1.801
COMMONWEALTH OF PENNSVLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIOENT OECEOENT
SCHEDULE "0"
BENEFICIARIES
(Instructions on Reverse Side)
Estate of
J. Iv. NEllE'
*'
- SURVIVED DATE OF
BENEFICIARIES AND ADDRESSES RELATIONSHIP DECEDENT BIRTH INTEREST OF BENEFICIARY
Kathtyn ~l. Nehf wife yes sui iuris Life incorre
-
R.D.#6, Box 81 -~
SRiWOOsaur:g ,1'a. I-m,
Edgar Willian Nehf snn "o~ ",,; ~,,~;~ 1/8 into in renainder
ll~~U t'll1eVJ..L.LeD~a~~?~7
M. Grace Delancy dauahter Yes sui iuris 118 into in ""''''''inder
". ,
. . , , .
Charles E. L. Nehf
R.D.#2, Shippensburg,Pa. 17257 son yes sui juris 1/8 into in J:errainder
vireinia P B1"l'On
R.D.#l, Newville, Pa. 17241 daughter yes sui juris 1/8 into in renainder
.~ -+.------..----- ------
Mary Ann Bittinger dauahter ""'s ",,; ~",..i" 1 /R in+- in
R.El.#6, Sl.il:'t.-=,sLUL'j, Pa. n "
Kenneth E. Nehf
R. D. #6, Shippensburg, Pa. 17257 son yes sui juris 1/8 into in rerrainder
- -
----------- - _.--- ---~-------
Vivian C. Nealev dauahter yes ""i ~"~;,, 1 /R ,-~ ,- --
R. D. #2, Shippensburg, Pa. 17257
I
Sarah 1. ~ers daughter yes sui iuris 1/8 into in ~
R. D. ~b, Shippensburg, Pa. 17257
,
The above beneficiaries are living at this time except for the following:
no exception
NAME
DATE OF DEATH
REV,.454 (1-801
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT OECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
~~~~
W~'
(Instructions on Reverse Side)
Estate of
J. 1'1. NEHF
P
TOTAL E VALUE OF DEPARTMEN
ITEM R
DESCRIPTION MARKET c DECEDENT'S VALUATIO
NO. VALUE E INTEREST (Official Us. 011
N
T
-
l. O1ecking Acct. No. 042-620-2, Peoples National
Bank ofShippensburg, joint with Kathryn M. (wi e)
Nellf (Bal #1,214.62) 0
2. Certificates of Deposit, Peoples National
Bank of Shippensburg, joint with wife, I<a::l-u..l"
M. Nehf
#1522 - $3,000.00 0
#2210 - $1,000.00 0
#4651 - $2,000.00 0
3. Miscellaneous Household goods and
fumishings =00 jointly with \~ife,
Kathryn M. Nellf 0
4. 1968 01dsrrobile Autorrobile O\'med jointly
with wife, Kathryn M. Nellf 0
TOTAL THIS PAGE -0- - 0- PL
T
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INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
Schedule "E" must include all property, real and personal, owned by the decedent jointly with another
party or parties as joint tenants with right of survivorship. Both tangible and intan(Jible 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 the name, address and relationship to the
decedent of the co.owner (s) and the date tile joint ownership was established.
2. Indicate the total market 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.
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'1\:): pennsylvania Depart:ncnt of Revenue
Bureau of County Collections
l"I:alI :
RE: Estate of J. W. Nellf or ,T. l'ji11 iAm IJphf. nr lIli]1i.m N9l:1f
Deceased
Date of Death: April 2. 1980
It is rereby certified that the above-narred decedent had, on the above date, the
following accounts with us:
A. CHEX::KIN3 Jl.lXX)UNl'S
Acooont No.
01;2-620-2
Title of J\coount lute Opened Balance
Jo~eph W. or Kat.hryn M. Nehf December :>0, 1969 $1,214,.62
B. SAVING> AOX>UNTS
J\coount No.
.J ,i..' , I,
Title of J\coount
Date Opened
NONE
C. CERl'IFICATES OF DEPOSIT
NuIri:ler Owner. Date Face Value
#1522 Joseph I,". l'r Kathryn M. Nehf Jnn 1, 1970 $3000.00 $45.26
2210 Joseph W. or Kn. t.hryn M. Nnhf liay 1, 1971 1000.00 55.:>8
4651 Jose,ph W. or Kn tJ,ry" M. Nehf Dec 1, 1975 2000.00 1.3.65
Date: A PI! 2 8 \980
THE PfOPlE~
_~fi:PPF,,~~~~~e~~~mL_------_. -
, . H. ,7257
By ,:10 J f'. ~.A
~l':V.oleol t:: X I 2..~OJ '
INHERITANCE TAX SUMMi\R'{ 3HEET
(13~REA~ ~,S~g~L_~)
Fi I e Number _____~~::~0-.31}
Estate Name ._m.J.._I'1.NEHF
Date of Death __A2E~~_ 2, 1980
Social Security Number __180:-09-9162A
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly eppoinled Inheritonce Tox Approis.r in end for the County ef Cunberland
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing
return at the values set forth opposite each item in the last column to the right in Schedules IlA", "BIl, lIe", and liE"
Oeted:
,2- -<!r-II
.,$/./ H : 'l / -I[ /o'i1 ~"I )
INHERiTANCE T^I<. APPR^ISEr,
Real Property (Schedule A)
Personal Property (Schedule B)
Jolnt.Held Property (Schedule E)
Transfers (Schedule C)
S
VALUE AS APPRAISED
ADJUSTMENTS
CODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT CODE
INVENTORY
--------------.--- - --- -----.-
TOT AL GROSS ASSETS
Lcsn Debts ond Deductions
(SCHEOULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
annuities. . . . . . . . . . . . . .
~
46,000 00 OO~.
400 00 '0+
0 20+
0. 30+
,,46,400 00
6,065 39 40-
---
40,334 61
FACTOR
---
._------~-.,.-----.......,.-~---------
.-~.---_._--_._--_.._- ~-_.---------
FOR USE OF REGISTER ONLY
Tal< on S
Tal< on S
Tax on S
Tox on S
Tax on 5
ExcrnpliclIls
Total Estate ___n
TOTAL TAX
INTEREST FROM
!lALANCE
Lo:!ss Credits
OATE OF PAYMENT
AMOUNT PAlO
,
CODE
60;'
15".
TO
OISCOUNT
+ S
BALANCE
INTEREST FRO'" -----
BALANCE OU~
'fa
PRINCI PL E
VALUE
COMPUTATION OF TAX
S
S
S
-----.--------
S
S ____.______.__.
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INTEREST
TAX CREOIT
S
S
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GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by 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 bu'fial 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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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,
,i
I .._IIPS_ --~. -- -- -- -- ..----- -- -- -------..
I dREV'h82E" ,
Ill.tcV\l', ' . COMMONWEALTH OF PENNSYLVANIA
4 :~'B: ' ' DEPARTMENT OF REVENUE
\ 1~:i:.KO.0033'7 OFFICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX
I --
I \ ;
II
, =
I "(''\
1 ~ij :RECEIVED
, I FROM
,
1 ADDRESS
I
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I
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I 2
---.-
~
TAX AT 6%
TAX AT 15%
TAXAT_%
ESTATETAX
lITewv111e, 'a.
TOTAL TAX CREDIT
2,420.01
.-------------------------------------------
ESTATE INFORMATION: "''''r11 2 1980
DA IE OF DEATH <>r '
FILE NUMBER
21-80-313
LESS DISCOUNT
DATE OF PAYMENT
December 8, 1980
PLUS % INTEREST
(FROM TO_I
, '/'lAME OF DECEDENT J. 11. oar G
, dII CWllberlan4
t~~~~~____________________________________ ~
POSTMARK DATE
REMARKS "PAID Dill ACCOml'l'"
TOTAL AMOUNT PAID
2,420.01
RECEIVED BY
, ---.,-'"
" " . / " r:.z/
, / / I ,/ 'I ", ;'" .: /, ,- ....
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( MaI:,,5t!~AYW1r1
ReCJlster of 111118
SEAL
REGISTER OF WILLS
--------
INFORMATION
To insure proper credit to your account, tile Ilnmc of tho OSlfltc and fila numbor should bo clearly print-
ed on tlltl chuck Of money order
This assessmont is mnde ill nccordnncl' with Soction 108 of tho InhmilancfJ and ESliJlO Tnx ACl of
1961 (72 P,S, 9 2485,7081,
To the extent that inheritance lflx is paid within throo (3) months of lor the death of the decedent, a
discount of five 151 percont is allowod 172 p,s, 9 2485.7161,
Inheritance Tax. other than tax on a future interesl, is duo at the date of the decoden!'!> death and becomes
delinquent at the expiration of nino (9) months afler the decedent's death (72 P.S. S 2485.711). Inheritance
Tax on a future interest is payable wilhin three (3) months after the transfer lakes effect in possession and
enjoyment and is delinquent thereafter (72 P.S. 9 2485.712). CalculalEl intercsl from tho delinquenl date shown
on the face of t!lis form to the date al actual payment using the fallawing interest table:
--------------------------------.-- ------------- - - ----------------- -- -- - ----
1 month ,005 4 manths .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 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 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 afler receipt of this Notice as provided by Section
1001 of tho Inheritance and Estato Tax Act of 1961 172 P.S, 9 2485,10011,
Make check or money order payable to;
"Register of Wills, Agent"
Mail to the address listed below: