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PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
in the Estate of
MWL WRICll'J;..-llOUSE~lAN
, deceased.
Mary c. Lewis
To niSRsreJ C. .~,l'\eJ8rB8fl, Register of Wills for the County of Cumberland,
in the Commonwealth of Pennsylvania.
IS
Petitioner(s) are the execut rix named in the Last Will and
Testament of Hah~l Wri ght Hnll~pm"n dated .1"n""~l' 19, ' Q7? .
Decedent was a citizen of the United States and a resident of
L..""..... fl,u....... Township
~44L FcuuaBsro Booooi~ Cumberland County, Commonwealth
of Pennsylvania.
Decedent died on
Fridav
the ? 1rrl
day of Mol'
A. D. 19..lliL-, in the County of
Cumbp.:rl~nd
, State of
Pennsv1vania at the age of 86 years.
W ~ her
Decedent has not been married and has not had children born to l5liln
since the execution of the above described Will.
Decedent was possessed of persanal property to the value of
$20.000.00 and of real estate to the value of
None
as near os can be ascertained; soid real
estate situated as follows
Therefore, your petitioner(s) respectfully = for the probate
of the said Last Will and Testament and for Letters Testamentary thereon.
Dated June 2, 1980
Name and address
of Petitioner(s)
COMMONWEALTH OF PENNSYLVANIA ~
ss
COUNTY OF CUMBERLAND
JULIA WRIGHT BUTLER
named in above application, being duly SWORN according to law
say{s) that the statements set forth in this petition are true to the
~l.Jn'Ql\I
and subscribed before
knowledge and belief. ';
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best of
HER
me June 2 1 9 80
_ tlJ~ (l1:;~
~~~ d C. .)~fl, Register
&%
June 5, 1980
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENN5YLVANIA~
55:
COUNTY OF CUMBERLAND
Before me, the Rcgister for thc Probatc of Wills and granting of Lctters of Administration in and for the
County of Cumberland, personally came ........,.............J~~.~.~...~~.~g.~.~..~~!.~~~............................................................
who, being duly ......:'1!1!?!:!1............., do ...f!.L... dcpose and say that as .......~e.\:Il.~x.i.lI...............................................
of the last Will and Testament of .................~~~~~...~~~~~~.y?~?~~.~......................................................... deceased
...........~hli!......................... will well and truly administer thc goods and chattels, rights and credits of said deceased
according to law. And also will diligcntly comply with the provisions of the law relating to Transfer Inheritances.
..!?':'!Qr.!1................... and subscribed
before me.
June 2,
................................................................ A. D., 19....8.U.
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,/ JULIA WRIGHTBUTLER
............................................................................................
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DECREE
Be it remember~d that on the ........~.~~.......... day of ..................~~.~~............................., A. D.. 19..~.~.. there
was probated and recorded the last Will and Testament of ......~~~~...~:.~c;!~~...~~~~.~~.~...............................,
late of .......,...~.:...~~.~~~..~~~~.~~............................., Cwnberland County, Pennsylvania, Deceased. Letters
.........................~!!~~.~!!~~.~~.Y.......... were granted to .. ...........'!.~~.~.~..!:.~~.~.~...~~~.~~.:............. ........................
Witness my hand and official seal the day and year aforesaid. /
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HEV.449 EX+ (3.1\01
COMMUHWEAL Tit OF PEIlHSYL VAHIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDEHT DECEDENT
AFFIDAVIT OF
FIDUCIARY
(In.tructlon. on Reve..e Side)
EslDte of MABEL ~_tGHT .!!QU_~.mWL___
Losl Address -1:.70~_~~.t_c.~worth Road
Dote of Dea Ih
Mav 23. 1980
Social Securily No.
Camp !lilhL. Penna.
17011
Bureau File No.
(CITYI
(STATEI
(ZIP)
Counly File No. 21-80-383
1. Decedent died:
( ) Intestate (without 0 will)
(XX) T eslate (leaving 0 lost wi II--copy attached)
2. Is the filing of 0 Federal Estate Tax Return required for this estate? Yes_ No 11
3. (xx) Iii~Executrix
) Administrator! Adminislralrix
Nome
Julia Wright Butler
Address
1703 Letchworth Road
f".a.mp lH 1 1 Pl3nn::l
ICIly) , (STATE)
17011
(ZIP)
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4. All correspondence should be moiled to (xx) Attorney
) Fiduciary.
5. If on attorney is representing the estale, indicate:
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Name
Charles H. Stone
Address
414 Bridge Street
New Cllmhfl:rl :=!nc1 f 'Ppnna.
tel T'fl (ST A TEl
'7070
(ZIP)
Lisl 01\ sole ~epasil bax<;s ~egi.s~ered in the d.ece~enl's individual namel or jointly with, or os on agent or deputy
of another, or In decedent s indiVidual nome With IIghl of access by anolner os ogenl or deputy. Include the nome'
and address of the bonk or other instilution where Ihe safe depasil box is located, the name (s) in which the box
is registered and the relolianship of Ihe joinl holders 10 Ihe decedenl.
NAME AHD ADDRESS OF BAHK OR OTHER IHSTITUTIOH
IN WHICH DECEDEHT MA1HTAIHED A SAFE DEPOSIT BOX
HAME OR NAMES IH WHICH
SAFE DEPOSIT BOX IS REGISTERED
RELA TlONSHIP OF JOIHT
HOLDERS TO DECEDENT
Under penal ties of perjury, I declare Ihall hove examined this return, including accompanying schedules and
slolemenls, and to the besl of my knowledge and belief il is true, correcl ond complele.
J; i'/J 11/
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J SIGHA TURE OF FIDUCIARY
///;r/!'-C)
/ D~TE
, j PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides lI131 the following persons shall prepare and file
a return:
a. The personal representative of the estate of the decedent as to property of the decedent administered by him
and such additional property which is or may be subject to Inheritance Tax of which he/she shall have or
acquire knowledge;
b. The transferee of property upon the Iransfer of which Inheritance Tax is or may be imposed by the 1961 Statute,
including a trustee of property transferred in trust, provided III at no separate retum need be made 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 whereinllle decedent resided.
3. TIME FOR FILING
The return is due nine months after 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. FAILURE TO FILE RETURN
Section 791 of the 1961 Statute provides that" . . .any person who willfully fails to file a return or other report
required of 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 at the 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 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 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 counly 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 for againsl 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 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 conviction thereof, shall be sentenced to pay a fine not exceeding
$1,000 or undergo imprisonment not exceeding one year or both.
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REV.451 EX+' (3.BO)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
(Instructions on Reverse Side)
SCHEDULE "8"
PE RSONAL PROPERTY
Estate of
MABEL WRIGHT HCUSEMAN
ITEM
NO.
UNIT
VALUE
ESTIMATED
MARKET
VALUE
DESCRIPTION
1. 2.35 carat diamond ring devised in Item FIRST of
will per appraisal of Gene's Jewelry, Robinson,
Illinois attached hereto.
"l::: (The decedent had not other jewelry of value.) $1,200.00
2. CCNB Bank, N. A. Certificate of Deposit 21256 20,000.00
3. Accrued interest on above Certificate of Deposit 378.32
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TOTAL THIS PAGE $21,578.32
*'
DEPARTMENT
VALUATION
(OFFICIAL USE ONL Y)
QUESTIONS CONCERNING PROPERTY TRANSFERS
.
1. Did decedent, within two years of death, nwke Clny tmnsfer of any mCltorial part of his estClte without receiving
vClluable and adequate considerCltion? (Answer "Yes" or "No".) No
2. Did decedent, within two years of death, transfer property from himself! herselllo hllllsell/llOrself and another party
or parties (including a spouse) in joint ownelship? (Answer "Yes" or "No".) ~-
3. If the answer to one or lwo above is "Yes" illld the transfers ClIO claimed to Ile nontaxable, prOVide the following
information:
a. Age of decedent at time of transfer.
b. Copy of death certificate.
c. Affidavit by the attending physician indicating Ihe slate of decedent's hCCllth Clllimo of tmnsfor.
d. All other information supporting nontaxability of transfer.
4. Did decedent, in his/her lifetime, make Clny t[(lns[al of properly wit/Ion I receiving a vnlllalJle or 1IfleQllale considcrCltion
therefor which was to take effect in posseSSion or enjoyment at or Clfter his/her death? (Answer "Yes" or "No".) .-1la-
a. Was there any possibility that the property transferred might return to transferor or his/her estate or be subject
to his/her power of disposition? (Answer "Yes" or "No".) No
b. What was IIle transferee's age at time of decedent's death? No
5. Did decedent in his/her lifetime make any tmns(er without receiving a valuClIJle and adequate considerationlherefor
under which transferor expressly or impliedly reserves (or his/her li(e or any paried which does in fact end before his/ller
death:
a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) -No-
b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?
(Answer "Yes" or "No".) Nn
6. If the answer to five b. above is "Yes," state whether the right W3S reserved in decedent alone or others.
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7. Did decedent in his/her lifetime make a transfer, the consideration for which was tfCInsferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or "No".) No
8. Did decedent, at any time, transfer property, Ihe bmeficial enjoyment of which was subject to change, because of
a reserved power to alter, amend, or revoke, or which could revmt to decedentur.der lerms of transfer or by operation of
law? (Answer "Yes" or "No".) No
9. If the answer to eight above is "Yes," was the pOVler to alter, amend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No".)
RE~.4!54 EX+ (3.80)
t:OMMONWEAL TH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERl'rANCE TAX
RESIOENT OECEDENT
SCHEDULE "E"
JOINT\. Y OWNED PROPERTY
'*
(lnst,uct/~ns on Reve,se Side)
Estate of
MABEL WRIGHT HOUSEMAN
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ITEM TOTAL \ VALUE OF DEPARTMENT
NO. DESCRIPTION MARKET DECEDENT'S VALUATION
VALUE INTEREST (Offlc181 Use Only)
,
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1 eeNB Bank, N. A. Checking Account No.
014-000707-1 in joint names of Mabel M. House-
man and Julia Butler, her daughter, having date
of death balance of $463.08. The account was
made joint on September 25, 1978 and taxa-
bility of entire account is conceded. 463.08
2 eCNB Bank, N. A. Savings Account No.
014-109137-1 in joint names of Mabel M. House-
man and Julia Butler, her daughter, having date
of death balance of $118.41. The account was
made joint on September 29, 1978 and taxa-
bility of entire account is conceded. 118.41
3 Accrued interest on above account. 13.32
4 32 shares of State Street Improvement Corpora-
tion in joint names of the decedent and her
son, G. Curtiss Wright, having a date of death
value of $55.50 per share or $1776.00 per
letter of W. H. Newbold's Son & Co. Inc. dated
September 17, 1980 and attached hereto, Sharee
, were jointly held for 20 years and are there-
fore valued at one-half or 888.00
TOTAL THIS PAGE $1,482.81 {'{If-,ll !1MA'
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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 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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Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable estate.
In addition to debts incurr~d by the decedent or estate, other items are claimable including the cost of administration,
attorney fees, fiduciary fees, funeral and burial e~.penses including the cost of a burial lot, tombstone or grave marker.
GENERAL INHERITANCE TAX INFORMATION
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 ;s 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. The family exemption is
allowable only against assets which pass by a will or by the Pennsylvania Intestate Laws.
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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.
INFORMATION
To insure proper credit to your DCCOUn1, tho name of tho estato and file number should be clearlv print-
ed on the chock or rnonoy order.
This assessment is made in accordance wilh Section 708 of the Inheritanco and Estate Tax Act of
1961 (72 P.S. 9 2485.708).
To the extent that inheritance tax is paid within three (3) months after the death of the decedent, a
discount of five (5) percent is ellowed (72 P,S. 9 2485.716).
Inheritance Tax, other thon taK on a future interest. is due at the date of the decedent's death and becomes
delinquent at the expiration of nine (9) months after the decedent's death (72 P,S. 9 2485-711l. Inheritance
Tax on a future interest is payable within three (3) months after the transfer lakes effect in possession and
enjoyment and Is delinquent thereafter (72 P.S. 9 2485.712). Calculate interost from the delinquent date shown
on the face of this form to tha 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 .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 Ihe personal representative, not satisfied with
the aSS6ssment may object thereto within sixty (60) days after receipt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S, S 2485.1001).
Make check or money order payable to:
"Register of Wills. Agent"
Mail to the address listed below:
INFORMATION
To insure proper credit to your account, tho name of the estate and file number should be clearly print-
ed on the check or money order.
This assessment is made in accordance with Section 708 of the Inheritance and Estate Tax Act of
1961(72 P.S. 9 2465.708).
. To the extent that inheritance tax is paid within three (31 months after the death of the decedent, a
discoun't of five (5) percent is allowed (72 P.S. 9 2485-716).
Inheritance Tax. other than tax on a future interest, is due at the date of the decedent's death and becomes
delinquent at the expiration of nine (9) months after the decedent's death (72 P.S. 9 2485.711). Inheritance
Tax on a future interest is payable within three (3) months after the transfer takes effect in possession and
enjoyment and is delinquent tJ1ereafter (72 P.S, 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 .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
__ ___________________ ____ ____ ____ ________ __ ____._____ _ __ ______________a
Any party in intmest, including the Commonwealth and the personal representative, not satisfied with
the assessment may object thereto within sixty (60) days after receipt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1951 (72 P.S. ~ 2485-1oo1j.
Make check or money order payable to:
"Register of Wills, Agent"
Mall to the address listed below: