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'last l~lIltll anb ~estament
I, W. EARL KEENS, of West l'ennsboro 'l'ownship, Cumberland County,
Pennsylvania, declare this lnstrument to lJe my last will and testa-
ment, hereby expressly revoking all ~lills and codicils heretofore
made by me:
1. I authorize and empower my executrix to sell any realty
owned by me at my death, at either publiC or private sale, and to
give good and sufficient deeds therefor, in fee simple, as I could
do if living.
2. I devise and bequeath all of my estate of every nature and
wherever situate to my l'life, ZOE L. iillHNS, providing she shall sur-
vive me by sixty days.
3. Should the gift in Paragraph No.2 not take effect, I de-
vise and bequeath all of my estate of every nature and wherever
situate, in manner and form following:
(a) I bequeath the sum of $500.00 to my niece, MaryMae Cramer,
free and clear of any inheritance or estate tax or taxes.
(b) All the rest, residue and remainder of my property I give,
devise and bequeath, equally, to Audrey M. Milspaw, Pauline A. Mains
and Roger G. Kerns,
4. I nominate and appoint ZOE L. KERNS, to be the executrix of
this my last will and testament, she is to serve as such without bond
Should she die before my death, renounce or refuse to serve for any
reason, or die leaving any of my estate unadministered, I nominate
and appoint Pauline A. Mains as substitute executrix; also to serve
as such without bond, with the same powers as ,are given herein to my
executrix.
IN \HTNESS \'/HEREOF, I have hereunto set my hand and seal this
!1'~ day of August, 1960.
/. I '. /:~ i') /",l ,(.1
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W. Earl Kerns
Signed, sealed, published and declared by W. Earl Kerns, the
/
J "',.V1 w-x.( SEAL)
testator above named, as and for his last will and testament, in
the presence of us, who at his request, in his presence and in the
presence of each other have
subscribed our names as wltnesseshereto.
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OATH OF SUBSCRIBING WITNESS
COMMONWEALTH OF PENNSYLVANIA I ss:
COUNTY OF CUMBERLAND
This 13th day of June 1\.0.,1980 ,
before me, 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 RoGer B. Irwin, one of
the subscribing witnesses to the foregoing instrument of writir,g purporting to be thela;t Will and T~st"ment of
W. Earl Kerns
Dated August 17. 1960
late of
West Pennsboro Township.
Cumberland County Pa., deceased who being duly
,'.'
'according to law, depose and say, that
he was
present, and saw and heard the testa tor
.:,W. Earl Kerns sign, seal, publish, pronounce and declare tl\e said
instrument of writing as and for h is Testament and Last Will, and at the time of so doing he
was of sound and disposing mind memory and understanding, to the best of his
knowledge, observation and belief.
Sworn to
('~fj (),C~
Rogef: . Irwl.n
and subscribed before
?}J1, (! ,~
rJ1a~c. Lewl.
Register
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA t ss:
COUNTY OF CUMBERLAND \
Pauline A. Mains
being duly
sworn
says that as nearly as can be aseertaine<1the said decedent W. Earl Kerns
died on
Wednesday the 4th day of
at or about 6:30 o'clock, ~.
Sworn to and subscribed this
12th day of June
April
A.D.,19~,
/-;:.;('1' /; /.' .,_, C"? //~')a'_'" /l'a./
l:'aU.Ll.ne A. Mal.nS
19~~, before
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Register
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA $S:
COUNTY OF CUMBERLAND
,-
Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of
Cumberland, personally came
Pauline A. Mains
who, being duly sworn
,do es
depose and say that as Executrix
W. Earl Kerns
deceased
of the last Will and Testament of
she will well and truly administer the goods and chattels, rights and credits of said deceased according to law. And
also will diligently comply with the provisions of the law relating to Transfer Inheritances. Sworn and subscribed before me.
June 12
A.D., 19~
?22#, e ~
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l'aJ..-L/;n-(~. c;, /l;'Cl_"-;;-I~V/
Pauline A. Mains
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DECREE
Be it remembered that on the
17th day of
June
,A.D.,19~, there was probated and
recorded the last Will and Tesiament of W. Earl Kerns, a/k/a william Earl Kerns
late of
west pennsboro Township
, Cumberland County, Pennsylvania,
Pauline A. Mains
Deceased. Letters Testamentary were granted to
Witness my hand and official seal the day and year aforesaid.
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Mary C. Lewis
)rJ
i. 1(<./e-Q'/
/ Register
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
55:
Pauline A. Mains
being duly sworn according to law, deposes and says thats he is the Execut;-ix ,.-.......-
_________ 01 tho Estate 01 W. Earl Kerns, a/k/a William Earl Kerns
late 01 _lh jl,...!I.l",JlelNVJ1Je,. .W~.st..'p':mI1.,,1Jor(:>_ TO\0ship ,Cumberland County, Pa., deceased and that the
within is an inventory mado by ,..!'.aY.1.!!!g, fl.,,,. Ma,!!Il'____m_ .__ _. _,_,__, the said Executrix
01 tho entire estate 01 said doc.denf, consisting 01 all the personal property and real estate, except roal ostate outside
the Commonwealth 01 Pennsylvania, and that the ligures opposito each item 01 the Inventory repres.nt it's lair value
as 01 the data 01 decedent's doath.
S:vo'YVl J, and subscribed belore me,
~7;: ~ ~"ff~_
HAMIL10N c. DAVIS, Netary Pullllc
Newville, Cumberian,d cas, P;'mbor 22 19111l
My Commission Expires ep e I
l;Jufi.-,,;,,-, a .7;''l'~-e/
Executrix Exocutor - Administrator
Pauline A. Mains
R. R. #1, Box 425A
'---'Newvilie-;-Penna. 17241
Addrou
Date 01 Death
4
June
Month
1980
Day
Year
INSTRUCTIONS
I. An inventory must be filed within three months alter appointment 01 personal representative.
2. A supplement inventory must be Iiled within thirty days of discovery 01 additional a..ets.
3. Additional shoets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act 011949.
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\ ,~,~~\\):WJWi:::,~',i'!,\~.r:J':'."':, COIVIMONWEALTH OF PENNSYLVANIA .
O~"D8"'3" "2~'- /: :'. ...: ..,' DEPARTMENT DF REVENUE ' ,
l~i~~l~iW::~\: '!, ",OFFICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ,ESTATE TAX,
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; RECEIVED
It
.~ From,
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t File No,
Dote of Payment
__________~MrY-o.. HUNDD~
I'01l.'1'H~VB " 10/100-------------,,;lIlIors
represenling Pennsylvania Inheritance or
Estate Tax due from the following estate:
c/o NCCre." I)Bvil.
22 II. Rir IIb'_~
Attya.
2'k Toll. on
$
IIM1ViUe.
17241
$
JIB.
6% lax on
21-80-407 Dale of Deoth 11-4-1980
15';,,10)( on $
s.Dt.-bar 9. 1980
% Tax on S
Estate Tax, Act of
Moy 7, 1927
Name 01 Oecedent
W. D~. lCIlIUR
County
"'<:tmarks:
I"tt_"-rt.rwt
TOTAL TAX CREDIT
less five percenlum of tax if
paid within three months ofter
dote of deoth
Plus Interest at the role of
_'7cfrom
to
-'AJD Olf ACCOUllT-
'ITOO~[p[L~@li\[j'~ SEAL
TOTAL AMOUNT PAID
NOTE: Thl, Triplicate Receipt to be retained for .udlt purpoles.
Received by
NotE, In ac"pllng the transfer InherUance tax on luhue estohll, prior to the death 01 the life
tenont or ttnanl for years. os evidenced by Ih.s reulpl, II 1$ understood Ihol Ihe Commonwealth sholl
not be prlcluded or prevented Irom hereafter oueulng addlUonol InherUonce tax 01 Ihe death of the
Ill. lenonl or tenanl lor years whenever It oppeors that such ..ddlllonal tax may be legally due ond
collechblelor any ua.on whatsoever,
I
$
$
$
$ I
$
$ 2,l.ftS.1G
$
$
$
2.145.10
Law Offices
McCREA & DAVIS
IOHN MoOnEA III
HAMILTON C. DAVIS
22 B. mOil ST.
NEWVJJ,I.I~, PA. 1724.1
(717) 771).3211
w. n. MeCREA (1808-1080)
JOliN McCREA (t033-I07U
W. n, MoOnEA, IlL (l038-'U76)
McCUEA 4: MI.:CnEA (I038-Um.
SALLY I. WINDEn
24 W. KINO ST.
SUIPPENSnURO, PA. 1121S7
(717) 632.6713
September 9, 1980
~ / -rO -~ U I
~rs. Mary Lewis,
Register of Wills
Cumberland County Courthouse
Carlisle, Penna. 17013
Dear Mrs. Lewis:
We file herewith the Inheritance Tax Schedules for the Estate of
W. Earl Kerns.
We calculate the tax as follows:
Gross Estate consisting of personalty - $43,831.22
less Debts and Deductions of
8,079.59
Being a taxable estate of
- $35,751.63
at the rate of 6% Lax payable is
- $ 2,145.10
Thank you very much.
Sincerely,
McCREA & DAVIS
-!YaJI~t C~~~
~;~lton C. Davis
HCD/vs
Encs.
INFORMATION
To insure proper credit to your account, tho nama 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 tho Inheritance and Estate Tax Act of
1961 (72 P,S, 9 2485.708),
To the extent that inheritanCe lax is paid within three (3) months after the death of the decedent. a
discount of five (5) percent is allowed (72 P,S, 9 2485.716),
Inheritance TalC, other than tax on a future interest. is due at tl18 date of the decedent's death and becomes
delinquent at the expiration of nine (9) months afler Ihe decedent's death (72 P,S. 9 2485.7111, Inheritance
Tax on a future inlerest is payable within three (3) monlhs afler Ihe transfer lakes elfecl in possession and
enjoyment and is delinquent thereafter (72 P,S, 9 2485-712), Calculate interest from Ihe 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 ,D20 7 months ,035 10 months ,050
2 months ,Dl0 5 months ,025 8 months .04D 11 months ,055
3 months ,015 6 month~ ,D30 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 ,OD250 25 days ,0042D
6 days .00101 1 e days ,00267 26 days ,00437
7 days ,00118 17 days ,00284 27 days ,D0454
8 days .00135 18 days .00301 28 days ,00471
9 days ,00152 19 days .00318 29 days ,D0488
10 days ,00169 2D days .00335 30 days ,00500
-- ------------------- --- - --- -- --- --- - ---- --- ---.---- - - _.- --------- ----...
Any partY in interesl, including the Commonweallh and the personal representative, not satislied with
the assessment may object therelo within sixly (601 days after receipt of Ihis Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S. 9 2485-1001),
Make check or money order payable to:
"Register of Wills, Agent"
Mail to Ihe address listed below:
PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides that 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 properly 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 transfer of which Inheritance Tax is or may be imposed by the 1961 Statute,
including a trustee of property transferred in tfllS!, provided that no separate return 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 w:th the Register of Wills Df the county wherein the 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. FAILU RE TO FILE RETU RN
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. I F TAX IS PAl D WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED.
All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are
received subject to the final determination of the Department of Revenue.
7. FAILURE TO PAY
The taxes impDsed, 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 Dr against any property belonging to a transferee tiable 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.
R~V.45 J. 11.801
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIOENT OECEOENT
SCHEDULE "S"
PERSONAL PROPERTY
'*
(Jnstwctiofls on RVIJt.'fS/J Sid{!)
Estate of W. Earl Kerns
ESTIMATED DEPARTMENT
ITEM DESCRIPTION UNIT MARKET VALUATION
NO. VALUE VALUE (OFFICIAL USE ONL YJ
1. Cash on hand $ 31. 61
2. Bank Accounts:
Checking Account _ The First National Bank of
Newville, Pa.
11052-354-2
W. E. Kerns 1,611.62
Savings Account - The First National Bank of
Newville, Pa.
11052-354-2-20 principal 1,289.35
W. E. Kerns accrued into 12.03
Certificates of Deposit - The First National Bank
of Newville, Pa.
052-354-2-61
Certificate #AR 1644 principal 30,000.00
W. E. Kerns accrued into 130.00
052-354-2-62
Certificate #434 principal 10,000.00
W. E. Kerns accrued into 274.75
3. 1 Share C. V. Coop. Stock 10.00
4. Medical Reimbursements 471. 86
TOTAL THIS PAGE $43,831. 22 1-3. fSI, .:U.J
~
REV;.452 ('.80)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
ESTATE OF _ W. Earl Kerns
SCHEDULE "C"
TRANSFERS
INSTRUCTIONS:
1. Answer the questions on reverse side,
2. If the answer to any of the questions on the reverse side is "Yes," provide a description of the property transferred per
Schedules "A," "B," or "E," its estimated market value at date of death, dates of transfer, to whom transferred and
relationship of transferees tD decedent. Attach a copy of any trust deed or instrument relating to the transferred property.
ITEM
NO.
DESCRIPTION
ESTIMATED DEPT. VALUATION
MARKET VALUE (OFFICIAL USEONLYj
NONE
TOTAL THIS PAGE
N hI.b
QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within two years of death, make any transfer of any material part of his estate without receiving
valuable and adequate consideration? (Answer "Yes" or "No".)
2. Did decedent, within two years of death, transfer property from himself! herself to himself/herself and another party
or parties (including a spouse) in joint ownership? (Answer "Yes" or "No".) -
3, If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following
information:
a. Age of decedent at time of transfer.
b. Copy of death certi fi cate.
c. Affidavit by the attending physician indicating lhe slale of decedent's health at time of transfer.
d. Ail other informatiDn supporting nontaxability of transfer.
4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration
therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No".)
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".)
b. What was the transferee's age at time of decedent's death?
5. Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor
under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her
death:
a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) -
b. The right to designate the persons who shail possess or enjoy the property transferred or income therefrom?
(Answer "Yes" or "No".)
6. If the answer to five b. above is "Yes," state whether the right was reserved in decedent alone or others.
7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or "No".)
8. Did decedent, at any time, transfer property, the broeficial enjoyment of which was subject to change, because of
a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of
law? (Answer "Yes" or "No".)
9. If the answer to eight above is "Yes," was the power to aller, amend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No".)
. REVr4S3 (1.S0)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIOENT OECEOENT
SCHEDULE "D"
BENEFICIARIES
(Instructions on Reverse Side)
Estate of
W. Earl Kerns
*'
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY
DECEDENT BIRTH
Audrey M. Milspaw DauQhter Yes Sui Juris 1/3 Residue
I Pauline A. Mains DauQhter Yes Sui Juris 1/3 Residue
Rolter G. Kerns Son Yes Sui Juris 1/3 Residue
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i The above beneficiaries are living at this time except for the following:
NAME
J
r
DATE OF DEATH
Rl!V-45~ (1-80)
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIOENT OECEOENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
~,
wa
(Instructions on Reverse Side)
Estate of W. Earl Kerns
P
TOTAL E VALUE OF DEPARTMENT
ITEM DESCRIPTION MARKET 'tE DECEDENT'S VALUATION
NO. VALUE N INTEREST (Official Usa Only)
T
NONE
,
TOTAL THIS PAGE N 51u." M I1A' .
(I
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 wal 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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GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred IIY 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 claimabie including the cost of administration,
attorn6Y fees, fiduciary lees, luneral 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 Retllrn 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 amo~nt 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 per~cn \/I.'ho has assumed the responsibility for paying the debts.