HomeMy WebLinkAbout80-00352
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I, MARY E. MORRISON, of Middlesex 'l'ownshlp, CumlJor'lund County,
Pennsylvania, declare this instrument to be lilY ]Iln\; wil.l Ilnd tontlllllUnt;
hereby expressly revoking all wills and cocHclln }1f)t'otol'oI'o IIlllCie lly IIlU
1. I authorize and empower my executor to :Jell nny penlty owned
y me at my death, at either pub lie or proJ vate unIo, and 1,0 gl ve good
and sufficient deeds therefor, in fee simple, uu 1 could do If living.
y executor is authorized and empowered to continue to engage in any
usiness in which I may be engaged ai, lilY dentil, fat' n period of' one
ear after my death.
2. I devise and bequeath all of my es I;ate of' every nature and
herever situate as follows:
(a) I give the sum of One Hundred Dollurs (*100.00)1,0 each
of my grandchildren.
(b) I give the sum of Four Thousand Dollurs (*~,OOO.OO) plus
one-third of the amount I received from the Lydia Morrison estate
ne Thousand One Hundred Sixty Three Dollars and 07/100 (*1,163.07)
aking a total of Five Thousand One Hundred stxty Three and 07/100
($5,163.07) to my daughter June E. Gutshall.
(c) All the rest, residue and remainder, I give to my son
eon C. Morrison and my daughter Shirley A. Snyder, share and share
like, and if they are not living at the time of my death, their shar
shall go to their heirs including spouse per stirpes.
3. I nominate and appoint Leon C. Morrison to be the executor
of this my last will and testament; he is to serve as such without
ond. Should he die before my death, renounce or refuse to serve for
any reason, or die leaving any of' my estate unadministered, I nominat
and appoint Farmers Trust Company as substitute executor, also to
serve as such without bond, with the name powers as are given herein
to my executor.
4. I hereby direct my executor to retain the services of Irwin,
Irwin & Irwin as attorneys in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
..,.
o day of September, 1972.
111 QIlt! f. ~1 cU ,1..1 ~nv
MARY E MORRISON
(SEAL)
Signed, sealed, published and declared by the testatrix above
1.73
, .
. .
OATH OF SUBSCRIBING WITNESS
C.OMMONWEALTH OF PENNSYLVANIA I ss:
COUNTY OF CUMBERLAND
27th l.lilY 80
This....... .......................... .......... ...... ................., ..... day of... .................... .................... ........, ............ A.D., 19........,
l'.ary c. Le\ds
before me R;~l.".d E. .\nJ!.Esn, Register for the Probate of Wills and granting letters of Administration
in and for said County of Cumberland, in the Commonwealth of Pennsylvania, personally came ..............
Harold S. Irwin, Jr. and Roger B. Irwin
...................................................................................................................,............................................................
the subscribing witnesses to the foregoing instrument of writing purporting to be the last Will and
Testament of ......~.~~::...~.:...~~.:.~.~.~.~.~.......................................... .............. Dated .~.~.p.~.~.~~.~.;:.. .~.?...~~E
late of .......Q.<;\r..U~l\'\...e.Qr..Q.\l.g))................................................... ............. Cumberland County Pa., deceased
who being duly .......~:1.'?r.!:......................... according to law, depose and say, that ...~.h!'!X...!'!.~.F:!'!.................
Mary E. Morrison
present. and saw and heard the testatr..tJ5........................,
.............................................................................
sign. seal, publish, pronounce and declare the said instrument of writing as and for h.~.r............ Testament
and Last Will, and at the time of so doing ..............~.l.1~.............................was of sound and disposing mind
memory and understanding, to the best of ........!i.l.1~;\-.:r...........................knowledge, observation and belief.
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Sworn d 'b d ~
............................................... an subsCrl e be.ore
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R;~l.". D. 5 v._v... R!gister
..................................................................................
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA l ss:
COUNTY OF CUMBERLAND \
Leon c. Morrison .
...............................................................................................................................................................bemg duly
..............................~.':I.~:..~....... says that as nearly as can be ascertained the said decedent ..........................
...................................~~r.l...~.:...~.?.:::..~.~9.1!............................................................................................died on
.......l:!:.~~.'!;~........................... the ........?0.~..................day of ...................!~~1............................ A.D.. 19...~.?
at or about .......................................... o'clock, ....M.
.........................~.~!9.::.::................and subscribed this
27th l:;ay
................................................ day of ........................
19. ..~.9.., before
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..... .....;.LE.ON.(~...Mot:Is.iiN...............................
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Ricl....J B. ...1 I.. Registe/"
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH Ole PI~NNSYLVANIA}
COUNTY OF CUMBERLAND SS:
Before me, the Register for the PI'obate of Wills nnd J.(rantinJ.( of' Lettcrs of' Administrnt.ion in nnd for
h Leon C. MOl"l"lson
t e County of Cumberland. personally camc .....................................................................................................
who. being duly .........~:1.9.F.!')......... do~.~...... depose and sny thntns....~.lS!':.9.\-\~.'?L........................................
. Mary E. Morrison
of the last WIll and Testament of .........................................................................................................deceased
.................?.~.... will well and truly administer the goods and chatteis. rights and credits of' said deceased
according to law. And also will diligently comply with the provisions of the law relating to Transfer
Inheritances. .......~!'!.'?~!:.......... and subscribed
before me.
May 27 80
........................................................ A. D.. 19............
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DECREE
Be it remembered that on the ........~.?~::........ day of ..................:-:.~t......................... A. D.. 19 .~.g..... there
was probated and recorded the last Will and Testament of ..........~~!:'X...~.:...~~r..~~~.?~..............................
late of..........R.?;r.;\J.~:t~...!?.9.r.R.1!.gr............................... Cumberland County. Pennsylvania. Deceased. Letters
..............!~.~.x~!!!!:!?~.<::!:x.............. were granted to ........!:--.'::~!'!... ~.:...~.?:.r..~.:;~~........................ ......................
Witness my hand and official seal the day and year aforesaid.
.....~&~,..4!..:..~....
~ .J El. :. . Register.
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1:w;~i:';';lfi1Jf'i,(-'i;;';"':},i'\":~'d:'; . ~. ., "COMMONWEALTH OF PENNSYLVANIA
4 tolt0004'17.0ii.. ',: ',' DEPARTMENT OF REVENUE '
~,~f}. . ," , : .':; , .' :OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
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....RECEIVED
il 'FROM
TAX AT 6%
TAX AT 15%
Ixwin, IMD, Ixvin, At.t.ya.
TAXAT_%
ADDRESS
44 S. Hanover st.net.
ESTATE TAX
carliele, pa. 17013
.--ESTATEINFOAMATRlN:--------------------------
DATE OF DEATH Ma 2 1980
TOTAL TAX CREDIT
2,644.84
NAME OF DECEDENT
21-80-352
r.bruaxf 5, 1981
MARY B. M01U\ISON
cWDbeJ:lDD4
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LESS DISCOUNT
PLUS % INTEREST
(FROM To_I
FILE NUMBER
DATE OF PAVMENT
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2,644.84
------------------------------------------
COUNTY
TOTAL AMOUNT PAID
POSTMARK DATE
iMARKS: .PAW ON ACCOtnl'f-
RECEIVED BY
SEAL
t
REGISTER OF WILLS
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Interest:
If any lax due is paid within three (3) months after the decedent's death. a discount of
five percent (5%) of the tax paid is allowed,
. the discount period is calculated in calendar months. Example: date of death 1 -15-82.
discount period expires 4-15-82,
Except for tax on a future interest, inheritance tax becomes delinquent at the eXpiration of
nine (9) months from the date of death.
. Inheritance lax on a future interest becomes delinquent at the expiration of three months
from:
- the date of election to prepay or
- the date of death of the lite tenant or annuitant
Interest is calculated on a daily basis from
- delinquent date to date of payment on any tax unpaid on delinquent date
- date of last delinquent payment to date of payment on any unpaid balance.
Interest is eharged at the following rates:
Delinquent Date Annual Interest Rate Daily Interest Factor
Discount:
5/27/43 to and including 12/31/81
1/1/82 to and including, 12/31/82
1/1/83 to and including 12/3 I /83
1/1/84 to and including 12/3 I /84
6,.
"
20%
16%
11%
.000 164
,000548
.000438
.000301
Those estates that become delinquent on or before December 31. 1981 will maintain
a constant mterest rate. The rate in effect when the tax first becomes delinquent will
remain constant until the delinquent tax balance IS paid in full.
Those estates that become delinquent on or after January 1, 1982 will contain a variable
interest rate, Thus. taxes that remain outstanding from calendar year to calendar year will
be subject to ,the different rates in effect on each January 1.
Interest is calculated as follows:
INTEREST . BA~ANCE OF UNPAID TAX X
NUMBER OF DAYS X DAI~Y INTEREST FACTOR,
If a tax balance remains outstandIng for more than one calendar year, a separate Interest
determination must be made for each year at the applicable rate. (Only one calculation
is necessary if the estate maintains the constant interest rite.)
Any Notice issued ifter the tax becomes delinquent will reflect an interest cilculition to
fifteen (15) days beyond the dale of the nOlice, If payment IS made after the
interest computation date shown on the Notice. additional interest must be calculated,
To Remit Payment: Detach the top portion of this Notice and submit with your payment to the Register of WHls
of the county shown on the Notice.
, Address information is listed on page 13 of the booklet. "Instructions for Inheritance Tax
Return for a Resident Decedent."
Make check or money order payable to: Register of Wills, Agent.
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COMMONWEAL I'll OF PENNSYL V ANI"
IJEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
*
.
COUNTY OF CUMBERLAND
RESIDENT DECEDENT
IMPORTANT~lis return llIust he eUlllpleled in detail ,,,,d filed '" dupii~''''~, ;';ith all '''Inched, with the Ilegister uf Wills~'
('uunly where decedent "'sided; Relll'U b due withiu u,ne llIuu,hs aller ~,nte u[ denlh, unlcss IIn eXlCnsiun is grllnted
Ily thl' Secretary 0\ RC\lctlll\:. ISl'ctiull 7(n or the Inheliwl\cc ilud Eslate Tux Act of 1961,)
Lata of
Cumberland
} AFFIIlhVIT III'
EXECIITOR
XiXIliMiX'KiK\ii'bli
IN TilE MATTER 01' TilE ESTATE 01'
IvIARY E. MORRISON
(STATE FULL NAME OF QECEDENT)
-.------.-----
County
State of
Pennsylvania
Cumberland
},"'
Executor
County of
Decedent died
of tho !tstate of the above.namad decedent being duly sworn, depose and soy
May 2, 19~{te5tot" leaving a 1051 will, copy of which is hereto attaCked.,)
{MONTHI {DAyl (YEAR) intestalo
Nome and address of attorney or} Irwin, Irwin & Irwin
o,h.. outho"..d ,op".."o';" '0 who" 44 South Hanover Street, Carlisle, PA 17013
nil correspondence should be moiled,
LEON C. MORRISON
J(,ti!!Ii!i>l'iil'iilliilftX
That as such executor depuncnt is familiar with the affairs of said cstate and the property constiluting
( EXEcul0R-K.Qfl-00'<<!MKOC1:QX1
the assets thereof anti their rair market vallie.
That atlhe time of death lhere was no safe deposit hox regislered in decedent's individual name, or juintly with, or
as agent or deputy of lInother, ur io decedent's individnal name, with right of accesS by another as agent ur deputy, with the
exception of the following: -
THIS Sll,FE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A S.~FE DEPOSIT BOX
armers rust co.
1 West High street, Carlisle
PA
Mar E. Morrison
That the contents of said safe deposit box or boxes are itemized under Schedules
with the exception' of the foHowing, for the reasons hereinafter set forth:
of this return,
That Schedule A allached hereto and made part hereul' sets forth fully and in detail all the real property
in the Commonwealth of Pennsylvania of which dceedent died having an interest therein. It also sets I'orlh the
mortgage encumbrances upon ellch parcel of real property at the dale of death, giving the amount still due at
death, name of mortgagee, date, rate of intcrest, and bouk and page of recurd thereof. It also sels forth in the
columns provided therefore Ihe assessed ,aluation of cach of said parcels, the estimated market value thereof
as uf date of death of decedent.
That Schedule B allached hereto and made part hereof sets forth fully and in detail all personal property
wheresover situated owned hy Ihe decedent at the time of death; all moneys left by the decedent at the time of
death, whcther in decedent's immediate possession, Slanding 10 decedent's credit in banks of deposit, savings
banks, trust comranies, or other institnt;ons, whether individually, or in trust for any other person or persons
giving also separately the accrued interest thereon, if any, dowo to the last interest day prior to decedent's
death in the case ul' savings banks, and to Ihe date of decedent's death in all other cases; all bonds, pustal
savings, treasury certificates ur notes and other evidence uf indebtedness of the Unitcd States to the de-
cedent; all obligatiuns, whether hy statute ur agreement they arc designated as tax free, of the United States,
or any state, or pnlitical sobdivision lhcreof, or of any foreigo country, which are owned at the time of dealh;
all wearing apparel, jewelry, silverware, pictures, books, works of art, huusehold I'urnilure, hurses, carriages,
automohiles, buats, and any and all other personal c11allels of whatsoever, kind or nature, left by decedent,
together with the fairly estimated market value thereof: all honds and lUortgages held by decedent and of all
claims due and owing decedent al the time of death, Ilnd ail promissory notes or other instrumenls in writing
for Ihe payment of moncy of which dccedent died pussessed. of whatsoever nature, with interest thereon, if
any, giving the face value and estimated fair market value thereof, and if such eslimaled fair market value be
less than the face value, it sels forth briefly the reasons for such depreciation as to each item; all moneys
payable to the estate from life insurance policies carried hy decedent; all annuity and endnwment contracts
the proceedS of which were payable IIpon the death IIf the d""dent; all alld the corporate stocks and dividends
due thereon and unpaid as uf the date of death, bonds and accrued interest thereon to the dale of deeedenl's
death and other investment securities owned hy the decedent at the lime uf death, with the market value there-
of at such time.
'.
111 tlll' CIl!ie flf securl ties ol' closl' ur l'Ilm11 y eorf1ornl,1oll~~ tile ...,duns rl'porllHl /lrl.! ns f'ar as
l'ostolLhln ~lIbst/lnl.tllll'lt hy I'llIUl1clfll stlltemt!nl.s of' l.hl~ enl'pflrllt.10l!S, showlllJ}; t.IH! /lssets /lnll Ilnhilit1cs
thl'reof ns of the dntl~ of Ih~llth. The schedule nlHo sets l'orUI till' tnterl!st of' rll!Cl!flent. lit. t.he tIme or
dcfttll in !lilY co-pnrt.m!rshtp or husln~ss, unci III sU}lport. of' t1u~ VIl!Uf! of' sueh Interf!st thorn Is 1IIIT1f~Xf~d to
sutd schnfhlle, r'nunel/11 st.lltem(~nls showln~ the/lHSl!ts /lnrl Ilnllltltlns of snld cn-pllrl.rwrshlp or hWltnoss.
^ COP)' of tlu' l'o_pllrt.nnfshlp ol!;rt~f!ml~l1t, (II' ofnl, n st./lt.el11nnt sett.ltl.l!, {'fll'th t.he tHltllre 01' the 11grf~mnfHlt)
togetlu!r with 1\ stnt,etnent. !,:;etttt1~ fort.h the character of t.lll~ huslllPSS, Its locatton, 1U1l1 such oti,cr fnets
pertlllnLnp: t.o the hlll\tness fiS mllY tIP. pertlnont to fi fair nnd JIISt upprnlslll of' the flnccdcnt's interf!st,
therein mll';t he sllhmlttf'd. It should also set l'orth in itf'rnl1.ed I'nrrn, t()/!;ntl\f~r with the fair mflrket vlllue
tlu'!reof', nny other propert)-' owned or bequellthed by the deC(!flonl, at. t.he time of denth.
The Scftedule C Ilttfiched hereto and mlllte pnrt hereof' sets fort.h Il trlle IUlswer to ench inquiry
contntned therein nnd In the Cfl.S(~ of' t.ransf'ers ofpropcrty, reEd or pel'!ional, within two years of decedent's
death, in contemplation of decedent's denth, or inl.(!nfled t.o t,llkf! effect tn Jlossession or en,Joyment at or
af'ter denth, said schedule sets forth the nnt.ure Ilnrl vnlue of such property, t.o whom t,rnnsferred, the
relationship of the transi'erees to the decertent., the proport.lonate 5hur-c ref~(!1vori by ellch trnnsferee and
all other facts of R pertinent nnture regllrrling sllin transf'ers. In t.he Cllse of transfers intended to
take effect in possession or enjoyment n.t or nrter rlenth, t.here 1.s nlso IlttnctH~fl to the scheclule a copy
of the deed, trust agreement or otber instrument creating t.he trust. Ther'~ 15 nlso set forth 1n said
schedule a list of nll property, relll nnrl personal, with its value, which pn~ses Ilt. clecedent's death by
virtue of the exercise by decedent, either incliviclunlly, or .Jointly wlth nnother, or nny llower of appoint-
ment vested in decedent, either individually or .Jointly, by the will, deert, or other instrlUnent of another,
with a copy of the instrument creating such power IIttnched to thn schedule.
That Schedule 0 I\tttlched hereto nnd made part hereof sets forth thp. nlimes and addresses of all
persons beneficially interested in thls est/lte at. the time of' clececlent' 5 rtenth, the nature of' their res-
pective interests, their relationship, if' any, to the rlecectent, to~ether with the ages fit the time of
decedent's death of all minors, annuitants and henef'iciaries f'or 1 J fe Ilnrler rtecedentl s Will. It also
contains a statement showing which of the beneficinries nluned in thp. rlecec1ent's will, if any, died prior
to decedent, the dates of their death, their issue, HOIl the iellltinTlship of' such lsslIp. to the beneficiary.
That S.:hedule E attached hereto anrt mncIc a part hereof sets rorth llll prol1erty, renl nncl per-
sonal, owned by the decedent Jointly with nnother or others, incl1Hling; intnn~ible, stnnding in the name
of' the decedent and others, plus the date and place of' record of instruments effecting t,he \oestitllre of
real est~te And the date of acquisition of personalty, plus the name, Hctrlrcss nnd relationship, if any,
or co-owners to the deceden t.
That Scftedule F attached hereto and made a part hereof sets forth fully and 1n detail all debts
and deductions claimed for und on hehalf of this decedent's estate, incluriing ftmer/ll expenses paid;
f'amlly exemption, where appl icnhlej costs of lulmlnistrat10n of this estate; counsel fees and f'udiciaryl s
conunissions paid or to be paid; cost expended ror bur tal trnsts, tombstones or J!;rnvemllrkers, and reli-
gious services, In consequeuce of t.he del1t.h of t.he decedent.; deht.s I10d clolms owing 110<1 11l11mld at t.ime of
death; taxes accrued chargeable for period prior to llecedent,! 5 ,Ieat.h (except those ltl10wed under Section
651 of the Inheritance and Estnte Tux Act) j together wit.h a stutement. of collateral llledgerl for obliga-
tions, if any. It is agreed that the fiduciary will prescnt llroof of sllid claimed ohligations upon re-
quest, that if the amount actually pa1.fl 1n settlement of Ilny fee, commission or rteht is less thnn the
estimated amount claiming and allowed, that the same will he reported to the Ih!gister of' Wills, and that
the wnount of tl\X Ilssessed cnn be reassessed in IIccordnnce therewi th.
That the tot.als of the approprint.e columns in Schp.ctules "A"~ "B", "eft, "RlI, IInrl C'F" as directed therein,
have been carried forwnrd and properly re~tstp.red 111 the Smnmllry.
Subscribed Bnd sworn to before me this
.................................. . . day of ..
................a~.r. .....;:'?~.
r~_J'.
,,.. !.:'{ !.i'..i'I,,',:;'_; wi, ~. ,.
19......8.J
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2 51....Clell(WJ~trwJi:Xir;r..................................._...
C ar.l1 sle, .PA..l.7.0.13...............
(City or TowlI and St4te)
SOTE: Defore sip;ntng nf'f'lclllvlt mnke sllrl' /lll hllmk SplWPS In t."4~ llf'ficllt\'it Itnll schelll1le~ nnnexecl lire
filled in ""lth det-nils or th~ wnrft lINOllc", nnd In CHSP. the IIS!-Wts tlldude rllrt!' and unlisted securities,
secllr1t.il!s of close or fflmily curl'orntinns or /111 tnterest in nn~' <:n-l'llrtlwrshlp or husiness, thllt the
data Rnd st,lltfOnter.t.s req\lirt!rl uneier till' pnrup;rlll1h nl1ov,~ rell\t.tnj!; tel Scl1c.dulp. "'HII ltrl~ ntt.ncherl. Also mnke
certdn thllt column #1 in t.he "S\lnrnnry" hilS heen properly compleU',1 liS flbnve-Illrect.ed.
. REY-4~'1 (8-78)
COMMONWEA~ TH OF PENNSY~VANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PER SOHAL PROPERTY
INSTRUCTIONS: This Schedule must disclose all tan~ihle Hnd intangible person III property owned individually by till:
decedent, I\t the time of his death. Property owned by the decedcnt juintly with another ur others must be listed
under Schedule uE". Intungihle personal property, titled in the mlllle of the decedent, hut payahle at death to ul10thcr
or others, inclwJing hut not limited to p.n.n. U.S. Savings BlIl\t.ls lIIHI tentative trust aCl:uunts, must he listed, despite
the fact that they arc not of the administered est:ate.
Tangible personal property shuuld be listed rirst (e.g. jewelry, wearing apparel, household goods, and
furnishings, books, paintings, automohiles, boats, etc.)
Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, stocks,
mortgages. notes, together with uccruel1 interest or divil1emls, salaries or wages, insurance payahle to the estate or
fiduciary in said capacity, partnership interests, interest in IIny undistrihuted estate of or income from any property
held in trust under the will or agreement of another, even though located outside uf the State, at the time of death,
should be listed in this sdledule.
Item ('ruM UNIT ESTlMA TED DEPARTMENT
No. List and describe rully VALUE MARKET VALUATION
VALUE (Do not write in
this space)
Leon Morrison -
Balance due on sale of real estate $25,715.82
Farmers Trust Co.
Checking account #1-0260-1. . . . . . . . . . . . . . . $ 1,851.63
Cumberland Valley Savings & Loan Assoc.
Savings account #141181................. . 5,491.14
Furniture - value based on public sale
6/18,19/1980. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,066.00
TOTAL. .. .. . - $36,124.59
Insert this total opposite uPersonaIPropcrty''. Schedule uB" in
the "As Reported" column on the last page of this return.
xx
. .
.3 ~II J.. 'I' ,s'"
---~ .
.
.
REV"4~3 U"781
, "
.
.COMMONWEALTII or PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "I)"
B1:NEFICIARII:S
- . - - ------.-.--- ---- -_.--~..__..._--,-,--
---r--- --------.----..-----
BENEFICIARIES AND AD\JRK~SES I{ELATI{)NSI11P I
(State Cull nal1lC~ llmluddrcssl's of nil who (I{ stt:p.diildrun or SlJRV1VEll n,\TE INTElo.:n OF
haye un interest, "l'sted. contingent or otht'f- illcgililll:lW chihlrl!ll DECEDENT OF HFNEI'IClAIlY
wise, in cstRIC) lIrc involved, set STATE YF.~ _-=:...J IN ESTATE
forth this fllct,) 011 NO
..June_Gutshall Daul!hter Yes - =t"'6l'Ol
3480 Spring Road
-
Carlisle, PA 17013
Leon C. Morrison Son , Yes One-half residue
-
251 Clemson Road
Carlisle, PA 17013
Shirley A. Snvder Daul!hter Yes - One-half residue
Ridge Hill Rd., Box 414
Mechanicsburg, PA 17055
Kirby Gutshall Grandson Yes -- $ 100.00
..,..__..~-".._~._~._--~-----
3480 Sprinl! Road
Carl i 81 A, PA 1701, --
Glen Gutshall, Jr. Grandson Yes - $ 100.00
R. D. #2
Carlisle PA 17013
. Yes $ 100.00
Trov Snvder Grandson -
Ridge Hill Rd., Box 414
Mechanicsburg, PA 17055
Crystal Snyder Granddaughter Yes - $ 100.00
Rid~e Hill Rd.. Box 414
Mechanicsburg, PA 17055
Mic:1ael Morrison Grandson Yes $ 100.00
-
251 Clemson Road [.
Carlisle, PA 17013
-
Sandra M. McCoy Granddaughter Y"s 100.00
Mt:. Holly Pike
.
Carlisle. PA 17013
--- -- - . _____=L___ .-
Deponent further says thot all the above"named beneficiaries are living ot this time except below:
NAME
OJ. TE OF DE:' TO;
R ESI 0 ENCE
-----------
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Personnl Property
Transrcrs
SUM MAIn'
(Seh. HAlt)
(Seh. "Il")
(Seh,"CI')
Gross Tnxnble Estate
. .
,
(1)
(As Reported)
$ ~2.000.00
$ _36l-l2Ji.. I)q
$ -0";
$
$
$ _UW-2.!L..59
(2)
(As Determined)
$
$
$
$
$
$
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REV.4U EX+ (~aOI
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-80-0352
File Number
Estate Name
Mary E. Horrison
Date of Death
May 2, 1980
Social Security Number
REPORT OF INHERITANCE TAX APPRAISER
~ Original
o Supplemental
o Remainder
I, tho und...lgn.d duly oppointod Inh.ritanco To. Appralsor in and lor tho County 01 Cumberland
Ponnsylvonla, do rospoctfully roport that 11Iovo appralsod tho roal and po"anal proporty as reportod In tho lorogoing
"tum at tho va\uoS..t lorth opposito oach itom In tho lost column to tho right In Schodulos "A", "B", "C", and "E"
Dat.d: April 13, 1981
INVENTORY
VALUE AS APPRAISED CODE
S 42 000 00+
36 124 S9 '0+
none 2IH
none 30+
78,124 S9
40-
Real Propert)' (Schedule A)
Per.onal Property (Schedule B)
Jolnt.Hold Proporty (Sch.du 1. E)
Transfers (Schedule C)
TOTAL GROSS ASSETS
Leu D.bts and Deductions
(SCHEDULE Fl
CLEAR VALUE OF ESTATE
o Llfo Estate
o AnnuHy
~
FACTOR
FOR USE OF REGISTER ONLY
Tax on $
6%
15%
Tax on $
Tax on $
Tax on $
Tax on $
Exemptions
Total Estate
TOTAL TAX
INTEREST FROM
BALANCE
L.eu Credits
DATE OF PAVMENT
DISCOUNT
AMOUNT PAID
S
+ S
+
)!k,;, J"fff"';"4'i')
INHERITANCE TAX APPRAISER
ADJUSTMENTS r:::
(HARRISBURG USE ONLY) REMAINDER APPRAISEMENT
PRINCiPLE
CODE
TO
INTEREST
5
BALANCE
5
CODE
92+
93-
VALUE
CODE
\
COMPUTATION OF TAX
$
$
$
$-
5
$
5
5
TAX CREDIT
=
$
;
COMMONWEALTH OF PENNSYLVANIA I
COUNTY OF CUMBERLAND J
5S:
LEON C. MORRISON
s or is the
being duly w n according to law, do poses and says that he_
executor __._.___..____ of the Estate of MARY E. MORRISON
late of Carlisle Borough , Cumberland County, Pa" deceased end that the
within is an inventory made by __Ll'QH ._C. M.oRRISON ._ .__ _.___, the said executor
of the entire estate of said decedent, consisting of all the personal prop.rty and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it'. fair value
a. of the date of decedent's death.
..--,.----.-.--.-.
1981
l ~ CJ ?!6 -<fJ/VVV~
-- , Executor Administrator
251 Clemson Drive
Sworn
and .ubscribed before me,
(/
. 0. &lL
~ '~E(1: I'," ,
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VO"Il"I",~IL.; L'I. r:", ,'.,~ I'',)'
, .. w'~. "', .;'v:i
Carlisle, PA 17013
Address
Day
May
Month
1980
Date of Death
2nd
Vu,
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory mu.t be filed within thirty days of di.covery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
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ITEM DATE NAME OF PA YEE R EMAR KS AMOUNT
NO.
1 8/28/80 PP&L CO. El "('1-,,,;(' I ('"Q $ <;1 07
2 8/28/80 Hoffman-Roth Funeral FunerAl lOPQ 1 60<; <;('\
. 3 8/28/80 Borough of Carlisle Water bill 17.80
4 8/28/80 Sentinel Advertisinp' 2('\ ('\('\
5 8/28/80 Matthew D. Orr Newsn" ner ,.00
6 8/28/80 Carlisle Memorial Grave marker inscription 46.00
7 8/28/80 Irwin, Irwin & Irwin Satisfaction 2.00
8 . 8/28/80 Irwin Irwin & Il""in Lettel"s ~l1mh T.",)3.q.yertisi!:!g 58.00
9 2/6/81 Rep'ister of Wills Fi 1; no' Tn" ~nn. D&D 0.00
1 ('\ Ih/l a/A" o^.... ~11^1-; Public sale exnenses 6'<0.7171
11 Irwin; Irwin & Irw~n Attornev fee 2 620.ln
,
.12 Roger B. Irwin Notarv fee :>4 7171 I
13 Leon C. Morrisoll Exe,,"t""'Q' f'oo 9 h9n b~ ,
14 Register of \HU s Filing: account ~~ "'",
15 Recorder of Deeds IR"""n";np' ,..olO~QO 7 nn
16 ~/5/81 Lloyds Septic Service Septic Tank Service 70.00 I
17 6/28/80 Recorder of Deeds Transfer tax 42n nn I
TOTAL 8 '<28~
. ..
TOTAL THIS PAGE I
I hereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts, funeral
ex enses and ex . enses of administration submitted to the estate as deductions for Inheritance Tax ur oses.
REV-455 (l.80)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "F"
STATEMENT OF DEBTS
AND DEDUCTIONS
---'-..-. -~--=====-=.~:;..;;.._-,.-=-;:==-:::;=_.__.
Estate of MARY E, MORRISON Date of Death May 2 , 1980
WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING:
Claimant
_ Relationship to Decedent"":"'..:.. .
Claimant's Address
p
p
.
.. .\
~ " . ~
-, ..
File N021-80-,'52
p p
V :Z/'-{..o~
SIGNATURE ATT RNEV/FIDUCIARV DATE
OFFICIAL USE ONLY
;7'" -? O. /. -J
DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $ i2v( if'_2
AT
/
PERCENT.
1-<-:<3 .-h
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 claimable including the cost of administration,
attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker.
All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the
inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liability for the debts being claimed
should be attached to this schedule.
A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania.
If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of
the same household can claim the exemption. In the event there is no such spouse or child, the exemption can be
claimed by a parent or parents who are members of the same household as the decedent.
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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. E.nter "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.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
*'
COUNTY FILE NO:
.)/ ,'J /}" /'''; ';
:/l - (J v -..../.../;/".
DATE
TO:
"
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\"'v"'!/f./f..- ,,-1'L.I ':-:; J:,U./i.., v '-.".<,(.0/,1''''-
'///1 i~/>/J- ..c:.
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(2U.<.L-<1-U:..-- ',d'<<,
,
-~
,ay"'./
ESTATE
/)1."13
FILE NO. ;;ll- )/.i. 3:5 c?
I;:/j/) J/,.tU&/J?~
DATE OF DEATH ,//,;.:<- i 7-'i()
COUNTY
Appraised Value of Estate:
Real Estate
Personal Property
s ivZ ':1'/'0 (rO
;: / ;"/ J /:'1'
t ,,/~ :/. ,/.j _
Jointly Held PropertylTransfers
+
Total Gross Estate
s 7:; ;;1/ ::.-:9
/
,/'j.1j /3
Total Approved Deductions
Clear Value of Estate
. ~ 1'-/'/
$ ///, {f),
'IL
Less: Approved Charitable Exemptions
sit'! 11ft, ,If,,:
Clear Value of Estate Subject to Tax
Amount Taxable @ 6% Rate
S ,;d ilt, J.;'&
/
tax due
.UI Y '7'/
$ II t/ 7, (.J
tax due
Amount Taxabla @ 15% Rate
TOTAL PENNSYLVANIA INHERITANCE TAX DUE
s '//11. 78'
.
." .,.. ." * .. ." A five percent discount totaling $
will be granted if the Inheritance Tax is paid by
Less Credits:
DATE OF PAYMENT
v-?-5-?/
il-:).i/
AMOUNT PAID DISCOUNT INTEREST TAX CREDIT
S {:( t, '-/ 'I // + $ S = s ",f & r.j 1-//,',1
. ,
'/i;2 'If ( !; --;/ .:I '/ '-/
1:1 " + =
,
+ =
Interest accrues at the rate of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of paymont. Interest due if paid by
is
~('h/
, ~;./) t.'/
'.'-,0'/ {/LA'_~
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
See InlorOlalion on Reverse Side
HHibT[1~ ii! ',',,'ill::
INFORMATION
To insure proper credit 10 your account. the name of lho estata and file number should be clearly print.
ad on the check or money order,
This assessment is made in accordance with Section 703 of the Inheritance and Estate Tax Act of
1961 172 P.S. 9 2495.708).
To the extont that inheritance tax is paid within three (3) months after the death of the decedent, a
discount offive (51 percenl is allowed 172 P.S. 9 2485.716).
Inheritance Tax, other than tax on a future interest, is due at the dale of the decedent's death and becomes
delinquent at the expiration of nine 191 months after tho decedent's death (72 P.S. S 2485-711). Inheritance
Tax on a future interest is payable within three {31 months after the transfer takes effect in possession and
enjoyment and is delinquent thereafter (72 P,S, ~ 2485-712), Calculate interest from the delinquent date shown
on the face of this form to the date of actual payment using the following interest table:
------------ -------- - ---------- -- - ---- ------ --- - - --- - -- - -- ----- - -- -- -- - -- --
1 month .005 4 months .020 7 months .035 10 months .050
2 months .010 5 months .025 8 months .040 11 months .055
3' months .015 6 months .030 9 months .045 12 months .050
1 days .00017 11 days .00186 21 days .00352
2 deys .00034 12 days .00203 22 days .00369
3 days .00051 1 3 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 deys .00169 20 days .00335 30 davs .00500
----------- ---------- --- -- -- - - --- -- - - ---- ------,---- - - - ---------- -----.
Any party in interest, including the Commonweallh and the personal representative, not satisfied with
the assessment may object thereto within sixty (GO) days after receipt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961 172 P.S. 9 2485-1001).
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below:
,.
CHEDI'l'S
DEBTS AND ADMINISTHATION EXPENSES
The ~ccountant claims credit for Items of Debts and Administration
Expenses paid by him, as follows:
08-28- 80
08-28-80
08-28-80
08-28- 80
08-28-80
08-28- 80
08-28-80
08-28-80
08-28-80
08- 2 8- 80
02-05-81
02-05- 81
02-05- 81
02-10-81
04-01-81
04-28-81
05-15- 81
Richard K. and Shirley \vatson - Heal Estate Pay Off...
P.P. & L. Co. - Electric Bill.........................
Hoffman Roth - l?uneral Services.......................
Borough of Carlisle - Water Bill......................
Evening Sentinel - Advertising...... ........ ..........
Matthew D. Orr - Newspaper............... ........ .....
Carlisle Memorial - Inscription.......................
Recorder of Deeds - Satisfaction.......... ............
Register of Wills - Letters.... ........... ............
Cumberland Law Journal - Advertising..................
Casper Lloyd Septic Service - Repairs.................
Register of Wills - Partial PA Inheritance Tax.... ....
Register of Wills - Filing Inv., App., D & D..........
Farmers Trust - Cert. Check Cost............ . . . . . . . . . .
Register of Wills - PA Inheritance Tax Balance........
Carlisle Radiology - X-rays...........................
Register of Wills - Filing Account....................
Recorder of Deeds - Recording Release....... ..........
Roger B. Irwin - Notary Fee...........................
Irwin, Ir\~in & Irwin - Attorney's Fee.................
TOT AL
'rotal Debits... .................. ., .... .... $77,774.57
Total Credits.................... .......... 47 ,247.78
Balance for Distribution...... ............. $30,526.79
$37,082.50
51. 97
1,695.50
17.80
20.00
3.00
46.00
2.00
40.00
18.00
70.00
2,644.84
9.00
1.00
1,542.94
40.00
35.00
7.00
15.00
3,906.23
$47,247.78
There remains in the Accountant's hands, as of the date of the filing
of this account, assets as follows:
Cumberland Valley Savings & Loan Account #141181...... $30,526.79
~ C';
u '
/.-1
Q. v~" //; ,,6i'Z,~'t-,/
Leon C. M6rrison
COMMONWEALTH OF PENNSYLVANIA:
ss
GOUIN~:rY OF CUMBERLAND
(t"",ll'/,
'J'.}" I"
.,...,7:;k~:QI'l,.C'.1,'.M,orrison, being duly sworn according to law, deposes and states
:;' ,;;~,:~na:t4t;tL~",.foregoing Account is true and correct.
.., ~,,',A' ~ "'! ~ t,: 7
.. ~ l' l..' '" --' ~l ~ ':" ' I) "
r1 ",' "", ' -, . .
.;':fr~worlt.:~n'9isubscribed before me
'.;:'~~iis.~\I,~'day of May, 1981.
, , . 0 r :r-i'.'yJ?:l Z k.'~. 3 d/m' Rlirf" .11,1:.",;',,, :"1.'."'" "'i 'I:
". f;.l'\ 1ft'~r ......... ,- 10(' ,..,r,l'<'ll' /.."., "... . ", ",'
, , r." ,..", ';/ _' __' _'.\. 1':"""-' ., """.,,1 t ",'\L:i:i,; ;,'.~, \ "l':"'Y
, : ,.' , - . roH l,UM;..I'~;JIUH [\1""1 ,:,,~ .~' J' ~:,:,
, "".~ ""I, J, :J.....
\) (' '7;
~/ '/ '
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Leon C. Mor'rison
t.\i.:~.R
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17
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Interest:
If any tax due is paid within three (3) months after the decedent's death. a discount of
five percent (5%) of the tax paid is allowed.
. the discount period is calculated in calendar months. Example: date of death 1-15-82,
discount period expires 4-15-92.
Except for tax on a future interest. inheritance tax becomes delinquent at the expiration of
nine (9) months from the date of death.
. Inheritance tax on a future interest becomes delinquent at the expiration of three months
from:
- the date of election to prepay or
_ the date of death of the life tenant or annuitant
Interest is calculated on a daily basis from
_ delinquent date to date of payment on any tax unpaid on delinquent date
_ date of last delinquent payment to date of payment on any unpaid balance.
Interest is charged at the following rates:
Delinquent Date Annual Interest Rate Daily Interest Factor
Discount:
5/27/43 to and including 12/31181
11 I /82 to and including, 12/31182
111183 to and including 12/31183
1/1/84 to and including 12/31/84
8%
20%
16%
11%
.000 I 64
.000548
,000438
,00030 I
, Those estates that become delinquent on or before December 31. 1981 will maintain
a constant interest rate. The rite in effect when the tax first becomes delinquent will
remain constant until the delinquent tax balance is paid in full.
Those estates that become delinquent on or after January 1. 1982 will contain a variable
interest rate. Thus. taxes that remain outstanding from calendar year to calendar ye.ilr will
be SUbject to the different rates in effect on each January 1.
Interest is calculated as follows:
INTEREST = BALANCE OF UNPAIO TAX X
NUMBER OF OAYS X
OAILY INTEREST FACTOR.
If a tax balance remains outstanding for more than one calendar year, a separate interest
determination must be made for each year at the applicable rate, (Only one calculation
is necessary if the estate maintains the cOl1stant interest rate.)
. Any Notice issued after the tax becomes delinquent will reflect an interest calculation to
fifteen (15) days beyond the date of the notice. If payment is made after the
interest computation date shown on the Notice, additional interest must be calculated.
To Remit Payment: Detach the top portion of this Notice and submit with your payment to the Register of Wills
of the county shown on the Notice.
. Address information is listed on page 13 of the boaklet, "Instructions for Inheritance Tax
Return for a Resident DecedentH
. Make check or money order payable to: Register of Wills. Agent.
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REV;11S:z'EX,'1I82
(Ii,'" ,'. ',. .. "COMMONWEALTH OF PENNSYLVANIA
j~dM087584 DEPARTMENT OF REVENUE
, " OFFICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX
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Assessment Controll~o,
B
AMOUNT
101
212.49
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RECEIVEO FROM:
r- Roger B. Irwin, .aq. ____I
44 I. aanover street
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Car1tale, 'a. 17013
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ESTATE INFORMATION:
21-80-352
FILE NUMBER
NAME OF OECEDENT MOIlRl801l1 MARY B.
lIIGW.ber 7,FIRi984
OATE OF PAYMENT
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POSTMARK DATE
COUNTY
D.<>.TE OF DEATH
REMARKS
~TOTAL AMOUNT PAID
212.4'
CUliber1an4
May 2, 1.80
SEAL
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RECEIVEO BY
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REGISTER OF WILLS
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