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PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
21-80
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In the Estate of
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, deceased.
To Register of Wills for the County of Cumberland, In the Commonwealth of Pennsylvania.
Petltloner(s) Is (are) the execut (:, r '0 named In the Last Will and Testament of 1..'::' tl,<,- ( (g..,
.J""",.> -;, daled fJ"C<::NI/",." ;?'i, ri7<:a
Decedent was a citizen of the United States and a resident of !...C"^r,,.' /l (I", ,I
Township (Borough), Cumberland County, Commonwealth of Pennsylvania.
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Decedent died on ,,', h', c)dn,! the day of Ji/) /"1 'I
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County of D Au P 41 M ,State of ;t //).L'-I, atthe age of 6;Z years.
Decedent has (has noll been married and has (has not) had children born to him (her) since the ex-
ecution of the above described Will, ,!", ' " 00
Decedent was possessed of personal property to the value of c: C . ()l:Jc:",
A.D. 19~, in the
and of real estate to the value of
No It( ('-
as near as can be ascertained; said real estate situated as follows
Therefore, your pelltloner(s) respectfully apply(les) for the probate of the said Last Will and Testa-
ment and for Letters Testamentary theron,
/J? /} ( cD 1'/&0
Name and address
of Petltioner(s)
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Dated
COMMONWEALTH OF PENNSYLVANIA l
CO,UNTY OF CUMBERLAND, ,j
J)C)/cltl'l JOI'I"':" d,IL,,-!"
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named In above application, being duly :Scour '.'
statements set forth In this petition are true to the best of
.;:'
::;1/.."",,) d b 'b
. ,__~__ an su SCI'I ed before
me. l>iay 20 ._ 19~~
__/l/(l.oi'.l_rl---C /i;(trt:J ,
r f ;/1' Register
,according to law say(s) that the
710..., ,- knowledge and belief.
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Filed: !>:ay 23, 1980
Attorney
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
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_~~~~~.neB J!.!.lb1.B~ und 1i..!Ul1.i1y?~n, ,Bunk,_2g?J:1.u.!:.k"':to..~et, Harrisburg, Pennsy!y_~~i_,::!__..
bolng duly Bworn___ ____ according to I.w, doposos and s.ys th.lt hoy_ nrp ,---
__,r~~yt().r.s___-" ,..., __,__, of tho Est.to of Ethyl G. Jones
I.to of _,,. __..!::llInp Hill Borough ..,,__,_,,___,__, Cumborl.nd County. Po., doc...od .nd th.t tho
within is an invontory m.do by ,])~roJJ!"....:ro..nes Hi1bt~il...!':n_dI~~i,:J,tollJlllnk, tho soid Executors
of tho ontiro ostato of s.id doc.dent, conshting of all tho porsonal proporty and ro.1 ostato, oxcopt ro.1 ..tato outsido
tho Commonwo.lth of Ponnsylv.ni., and th.t tho figuros opposito o.ch itom of tho Invontory ropr..ont it'. fair v.luo
.s of tho d.to of d.codont's do.th. IJ-"""-.,L/....../ --1 u-,~"-.I }J"':t...l-":'.LR
1, Dorothy Jones H~bish
SWORN .nd subscribod boforo mo,
~ami1~on Bank By'
March 6 19 81 Em.tor ,)il/lil6ltlUlllir Viee President
222 Market Street, p, 0, Box 1071
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MY r.()~',I,i\,)~;~I);. 1,\1-( ,', J .,~ ",',' ,-,
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Mmf\l~rl\lI'(.':'1 .""",' '
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Harrisburg, Pennsy1yania
Address
1 H08
Oat. of D..th
7th
May
Month
1980
Vear
DaV
INSTRUCTIONS
I. An inv.ntory must b. fil.d within throo months .ftor .ppointmant of p.rson.1 r.pr.s.nt.tiv..
2, A .upplem.nt invontory must b. fiI.d within thirty d.ys of discov.ry of .ddition.1 ....It,
3. Addition.1 sh..ts may b. attached as to p.rsonalty or r.alty
4. S.. Articl. IV, Fiduciari.s Act of 1949.
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R.EV.455 (\.801
COMMONWEALTH OF PENNSYLVANIA
OEPAI1TMENT OF I1EVENUE
TRANSFEn INHEI1ITANCE TAX
I1ESIDENT OECEOENT
SCHEDULE "F"
ST A TEM[NT OF DEBTS
AND DEDUCTIONS
Estate of Ethyl G. ,Jon"" Date of Death May '(, l.'JiJO
WHEN CLAIMING THE FAMILY EXEMPTION. COMPLETE THE FOLLOWING:
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File NO.r- ',j(",J.)
Claimant
Dorothy J, 1I11binh
Relationship to Decedent
daughter
Claimant's Address
ll~ Opprr;pld RrHln ~flmp IIill PII '7(\11
ITEM ,- . , .... - - -
NO. DATE NAME OF PAYEE ReMARKs AMOUNT
1. <;-22-80 Cumberland County Register Letters Testamentary 2~.00
of Wills Short Certificates 2.00
2, <;-27-80 V; rainia A, Dou~hprt.v ..,.-- ' ! Sprv; OPO ~An M
3. 5-2'(-80 Pat Shembarski Nursinrr Seryices 70.00
4 <;_?7_Rn " ...._-,,- "o~,,;ooo 210.00
<;, <;-20-80 Ouicke1 Cannel' Assoc n__,'___' ~nol "o~"; OM 'M M
6. 5-29-80 Pa, Power & Light Co, Final Electric Bill 13.48
7, 6-11-80 Cumber1anil Law Jonrna1 ising "'~s' "o~' ?<;,nn
8, 6-19-80 Mvers-Ha1l Funeral Home Funeral Services " ':N7.00
9, 8- 4-80 Internal Revenue Service Amended 1078 Return 110,41
10, 0-1<;-80 Harri.sburlZ Hosnital B-' ,-- ilnp ,~ M
11, 2-26-81 Register of Wills Short Certificate 1,no
12, Caldwell. Clous er and Kearns Professional Services 6<;0,00
1<. u__, H__ "on. 00_ ' '0 1<'00 1,175,00
1 L, ' '
,T "41";0" 0__ r 1<'0_ J,nh nn '
, - Dorothy J. Hilbish Family Exemption 2,000,00
.
TOTAL THIS PAGET o ('AR Ao ,
I hereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts. funeral
expenses and expenses of administration submitted to the estate as ded clions for Inheritance Tax purposes.
..\ ' I . HAH LTON ..;, \
IJ ............::t.J,_ ~~~<",1 ~!i-,k....R, B: ~t-; , ',UJ" '!L' ice President 3 1.0- '{./
SIGNAT RE OF ATTORNEY/FIDUCIARY DATE
OFFICIAL USE ONLY
DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF S J;C: f,(, if
AT
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PERCENT.
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DATE
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 ciaimable including the cost of administration,
attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker.
All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liability for the debts being claimed
should be attached to this schedule.
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A family exemption of $2,000 may be ciaimed 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"
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1. "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 GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inherilnncc nnd Estnte Tax Act of 1961 provides thntllle following per~;ons shnll plOpare and file
a return:
a. The personnl representntive of the estate of the decedent as to property of the decedent admlllistercd by him
and such mldilional property which is or mny be subject to Inheritance Tnx of which he/she shall have or
acqui re knowledge;
b. The transfClee of property uponlhe transfer of which Inheritance Tax is or mny be imposed by the 1961 Statute,
including a trustee of property transferred in trust, provided that no separnte return need be mnde by the transferee
of property included in the return of a personal representative.
2. PLACE 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 months nfter 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 RETU RN
Section 791 of the 1961 Statute provides 1I1at " . . .any person who willfully fails to file a return 01 other report
required of him. . ,shall be personally liable. . .to <l 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 <lre recoverable by
law."
5. TAX RATES
tnheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such <lS f<llller, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in.jaw and at the rate of 15% as to all others.
6. PAYMENT OF TAX
The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death. Interest
at the rate of 6% per annum accrues thereafter unti I payment is made. AI! payments recei ved are fi rst appl i ed 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 Ule 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 lien upon real property, which lien remains in effect until
the taxes and interest have been paid in full. The taxes may be sued fa; against any real property in the decedent's
estate or against.any property belonging to a transferee liable (or the tax.
8. FILING OF FALSE RETURN
Any person who willfully makes a false return or report required of him shall, in accordance with Section 793 of the
1961 Statute, be guilty of a misdemeanor and, on conviclionthereof, shall be sentenced to pay a fine not exceeding
$1,000 or undergo imprisonment not exceeding one year or both.
NOTE: Compens,Jtion paid 10 an estate represent<1tive; n;)mely, an executor or ;)dlllinistl:ltor, fo~ services perforllled
in administering an estate is reportable for Pennsylvania Incollle Tax purposes. TIlis taxable income item should be
reported on f011ll PA-40-lndividu;)llncOllle Tax Return.
1. Did decedent, wilhin two yems of deClth, mClke Clny transler 01 any mCllerial pillt of his estClte without receiving
valuable and adequate considerCltion? (Answer "Yes" or "Nu".) _ No
2. Did decedent, within lwo YOClrs of deCllh, transfer property lrom him:;ell' hersel ( to himsf!l r/herself Clnd anolher party
or parlies (including Cl spouse) in ioint ownership? (Answer "Yes" or "No",) _N.L_
3. If the answtlllo one or two ;]hove is "Yes" and Ihe tr;]nsfers ille claimed to he nOli IClxClhl e, provide the following
informalion:
a. Age of decedent <It time of tr<lnsteL
b. Copy of deClth cerli fic;]te.
c. Affidavit by the ClHending ~hysiciCln indic;]ling the st<lte 01 decedenl's heClllh at time 01 trClnsfer.
d. All other infofllwtion snp~orling nontilxilhilily of lrilnsler,
4. Did decedent, in his/her lifetilne, milke ilny trimsler of properly willlonl receiVing a villuilble or mlequ;]te considerillion
therefor which was 10 tilke ellecl in possession or enjoyment ilt or ;]Iter his/her de<lth'} (Answer "Yes" or "No".) No
a. WilS there any possibility thilt the property lrmlsferred might retufII to trilnslcror or his/her eslate or he subject
to his/her power of disposition? (Answer "Yes" or "No" ,) ~-
b. What was the transferee's Clge Clt lime of decedent's deilth? '
5. Di'd dec'edent in his/her lifetime milke Clny trilnsfer withont receiving a villuilble Clml mlequilte considerCltion therefor
under which trilnsferor expressly or impliedly reserves for his/l18r life 01 ilny Iwriod which does in Iilct end before his/her
death:
a. The possession or enjoyment of or the right to income (rom t1lC property trilllsferrecl7 (Answer "Yes" or "No".) .lm..-
b. The right to designate the persons who slwll possess or enjoy the ploperty tl<lnslerred or income therefrom?
(Answer "Yes" or "No".) No
6. 11 the answer to five b. illxlVe is "Yes," slClte whether the light WClS reserved in decedent alone or others.
QUESTIONS CONCERNING PROPERTY TRANSFERS
7. Did decedent in his/her lifetime make iI trilnsfer, the consilierillionlor which W<lS transferee's promise to pay income
to or for the benefit or cilre of tmnsferor? (Answer "Yes" or "No".J No
8, Did decedent, ilt any time, tmnsfer property, the bmeficiill enjoyment of which W<lS subject to change, because of
a reserved power to alter, amend, or revoke, or which could revert to decedent tinder terms of transfer or by operCltion of
law? (Answer "Yes" or "No",) No
9. 11 the answer to eight above is "Yes," was the power to Cllter, amend ollevoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No".) -3~
,
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 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 the name, address and relationship to the
decedent of the co.owner (s) and the date the 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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File Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-80-0339
Estate Name
Ethel G, Jones
~ Original
o Supplemental
o Remainder
REIJ."U EX. (&-0801
Date of Death
Hay 7, 1980
Social Security Number
172-01-2454
I, the understgned duly appointed Inherilance Tax Appraiser in and for Ihe Counly of Cumberland
Pennsylvania, do respectfully report thai 1 nave appraised Ihe real and porsonal property as reported in Ihe foregoing
,etum at the values .el forth opposite each ilem in Ihe lasl column 10 Ihe righl in Schedules" A", "B". "C", and "E"
Doted, April 8, 1981 fl;}M/" )'lPi~'A,J,~I}
INHERITANCE TAX APPRAISER
REPORT OF INHERITANCE TAX APPRAISER
INVENTO RY
ADJUSTMENTS
VALUE AS APPRAISED CODE (HARRISBURG USE ONLY)
S none 00+
23,505 33 10+
non.a 2lH
5,000 00 30+
_,__,_1~'?_9~ 33
40-
REMAINDER APPRAISEMENT CODE
9Z+
Real Property (Schedule A)
Personal Property (Schedule B)
Jolnt.Held Property (Schedule E)
Transf.,. (Schedule C)
TOT Al GROSS ASSETS
93..
Le.. D.bt. and Deductions
(SCHEDULE F)
CLEAR YAlUE OF ESTATE
o Life Eslate
o Annuity
lliE
FACTOR
--
PRINCIPLE
YAlUE CODE
\ -=
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FOR USE OF REGISTER ONLY
T ox on $
CODE
COMPUTATION OF TAX
$
$
$
$
6%
15%
Tax on $
Tax on $
Tax on S
$
T ox on S
Exemptions
Total Estate
TOT AL TAX
INTEREST FROM
BALANCE
v- TO
$,
$
S
TAX CREDIT
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COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
*'
FILE NO,
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COUNTY FILE NO: .:-{/. (;11.. 3,:;; ?
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TO: (.j Cw.L G, t/Al~(..{..d...I:c-,. ~~'
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DATE
ESTATE
COUNTY /'j.f/f'l~;:..dkwf)--
DATE OF DEATH ';;;~~''''''I 7, / f;';v
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Appraised Value of Estate:
Real Estate
$
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+ ;. , ../ ...-"1/./ __.J
Personal PropertY
+
,;' .df1J ' . yO
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Jointly Held PropertylTransfers
$ ~~) 1 !J'-() !j.... 3 j
,
Total Gras';) Estate
Tots1 Approved Deductions
'/1 9(' ,,/{j
{/ {t'." '. (..- I
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Clear Value of Estate
$ /1,71ft: iff
-------.---
Less: Approved Charitable Exemptions
Amount Taxable @ 6% Rate
$ // (10 iJi
$/1 If/kl-II
,
tax due
$ j/ .ff. '1 J
Cleer Value of Estate Subject to Tax
tax due
'.. ,TOTAL PENNSYLVA~IA INHERITANCE TAX DUE
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\....:> 1.'....'"-" ,{",-",""/.i.-"- cI. - / '<,/' J'" '"
.. 't .. .. . * A five percent discount totaling i),
will be granted if the Inheritance Tax is paid by
$ / /77,9%
I / /,,-
(J!" . )
il7) 'l~ 13
Amount Taxable @ '5% Rate
,;;-//.?/
AMOUNT PAID DISCOUNT INTEREST TAX CREDIT
$ 19.5 Ii + $ $ = $ F731//
+ =
+ =
Less Credits:
DATE OF PAYMENT
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
See \nforrnation on Reverse Side
, _~: \ : I : , ' . . I ,
INFORMATION
To insure proper cred,t to your account. the nomo of "'0 estate and filo number sl,ould be doarly print'
ad on tho check or money order.
This assessment is modo in eccordanc" with Section 70B of the Inhori..nce end Estate Tex Act 01
1951 (72 P,S, ~ 2485,7081,
To the extent that inheritance tex is paid w;'hin three 131 months elter the death of the elecedent. e
discount 01 live (51 percent is allowed (72 P,S, ~ 2485,7161,
Inheritance Tax. other than tax on a future interest, is due at thO dete of the decedent's death and becomes
delinquent at the expimtion 01 nine (9) monlhs alter the decedent's death (72 P,S, S 2485,7111, Inheritance
Tax on a future interest is payable within three (31 months alter the transfe, wkes effect ,n possession and
enjoyment and is delinquent thereaf"" (72 P,S, ~ 2485,7121, Calculate interest from the delinquent date shown
on the face of this form to the date of actual payment using the following interest tabie:
---------------------- --------- --- ---------- --- - - --- - --- ---------- -- --- ----
1 month ,005 4 months ,020 7 months ,035 10 months ,050
2 months ,010 5 months ,025 8 months ,040 11 monthS ,055
3 months ,015 6 months ,030 9 months ,045 '2 months ,050
I 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 days ,00386
4 days ,00058 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 parlY in interest, including tho Commonweaith and the personal representative. not satisfied with
the assessment may oblect thereto within sixty 1601 days alter rece'pt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961172 P,S, 9 2485,10011
Make check or money order pJy~ble to:
"Register of Wi\1s, Agent"
Mail to the address listed below:
.._...... __ "",-,L_ _~ _._ __ -- -- ~ ~A --.:
dREVi'162 EX , '
h;~!'~."" COMMONWEALTH OF PENNSYLVANIA
4 'No;Ko00545 DEPARTMENT OF REVENUE
"::' ,I OFFICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX
"'1"'"
TAX AT 6%
TAX AT 15%
ADDRESS
Bui1ton Bank
222 Market Street
BII.deburg, pa. 17108
TAXAT_%
RECEIVED
FROM
ESTATE TAX
893,44
TOTAL TAX CREDIT
'--EsTATEiNFofiMATiO'Nifay-':--1980--------------
DA TE OF DEATH
2l~80-339
FILE NUMBER
DATE OF PAYMENT
March 11, 1981
ETHEYL G. JONES
CUlllberland
ill
m
LESS DISCOUNT
PLUS % INTEREST
(FROM To_I
NAME OF DECEDENT
893,44
:COUNTY
TOTAL AMOUNT PAID
------------------------------------------
~ POSTMARK D~ifAl1) OK ACCOtnfl'"
. i "MM"
SEAL
RECEIVED BY
I
REGISTER OF WILLS
,.
(.
._-~.__.__.__._-_._~_._'-'------'-- - --'--'-
-
.~~......, :-,_ ~_, , ,__, ,_ ___, __ __ ___ __~ ~ . -4a
; ,_:REy~,n62EXi,,/<.I::.:.,: .:<:..' ' ' . '
. ~Ii!~j;:i;ij\ii'!;./'>;i!:!!!;i" ' COMMONWEALTH OF PENNSYLVANIA , , "
, 4 :~oJKY;i;2947'\', ,', '. DEPARTMENT OF, REVENUE '" . ,
: ::I',1IJ~"y",,: .'.' , ,'OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
\"'''''';''''''''''','' ,', ,,',' ' ' ' , ,.'
, '"
;
II
=
ij
,"""'\
,RECEIVED suilton IIInlc.
FROM
TAX AT 6%
TAX AT 15%
TAXAT_%
222 Hlrket: Bt:,
sarrilbur:9, PA 17108
'--~f~~T~[NJ~~~AT'ONi:~--7-:-i9E1cl------------
ADDRESS
ESTATE TAX
TOTAL TAX CREDIT, 8302.2'
FILE NUMBER
21-80-339
May 4, 1981
LESS DISCOUNT
PLUS % INTEREST
IFR0M3-11-81 To~41 2.73
.00903
TOTAL AMOUNT PAID '305.02
DATE OF PAYMENT
G
m
NAME OF DECEDENT
Bthel o. Jon..
CUllbeJ:lend
COUNTY
--------------------------------------------
POSTMARK DATE
~ REMARKS
~ "'AID III FULL"
RECEIVED BY
f:
SEAL
t
REGISTER OF WILLS
--------.------------------