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Home My WebLink About80-00429 ,\:"~ .~ a . to< ~ .. . I ; iii ~ I ! . I : ~ .81 .. r . ~ . ~ . . III 0'). t~ .~ :@j , N !iI' .Ilil , ~. .e . - 0 ! *1 . :! 0 ~ z III ,.' LAST \'iILL IINDS 'IEl?l~ENT I, WILLIAM T. EHING,of R. D. 1., Box 263, Carlisle, CumbeLl.<1nd County, Pennsylvania, being of sound mind, memory and understanding, do make, publl.sh :lnd declDre this as and for my Last \oIill and Testament, hereby revoking and making void all fonner Hills by me at any time heretofore ~~de. FIRST. I direct all my just debts and funeral expenses, including any l.nheritance taxes that may be assessed against my estate, be fully paid and satisfied out of my estate by my executrix hereinefter named as soon as conveniently may be done after my decease. SECOND. I direct and authori.ze my Eeecutrix hereinafter named to convert all my estate, Hhatsoever or wherever situate, or any part thereof, into cash at either public or private sale or sales at tie best price or prices obtainable in her discretion and I give, devise and bequeath all my estflte, i.n whatever form my executrix has placed the same, to Mrs. Mary Goodman, West End Avenue, Lancaster, pennsylvania. LASTLY, I nominate, constitute and appoint Mrs. Mary Goodll'an, .\} Executrix of this my 1<1 st Hill and Testament, and she shalr8e'tve withou,t giving bond in any jurisdiction. IN WITNESS WHEREOF, ;r/'h '-, _ day of 17C'7-'-f.-.'''''~ I have hereunto set my hand and seal this , A.D., 1978. -- ~ALX Signed, sealed, published and declared by the above named Testator, Hil1iam T. E\~ing, as and for his Last Hill and Testament, in the presencQbf liS, who, at his request and in his presence and in the presence of each other, have hereunto subscribed our n;1mes as witnesses thereto. C:t '/' ~~~..~- ./ ti'':':z7 c.-. /-:;..A--:C'4c.--,r ' /~ctL- :f E ~/ .'/1"l/-'11_' .(j/'" IB t;~' '1 i,71."........., - ....:. I ! PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritance and Estate Tax Act 011961 provides lIwt [he following persons shall prepare and file a return: , a. The personal representative of the estate of the decedent as 10 property 01 the decedent administered, by him and such additional property which is or may be subject to Inheritance Tax 01 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 properly transferred in trust, provided fhat no separale relum neer! be made by [he transferee of property included in the return of a personal representative. i I I I I I I I 2. PLACE FOR FILING The return is to be filed in dnplicate with the Register of Wills of the connly wherein the decedent resided. 3. TIME FOR FILING The return is due nine months after the decedent's death, unless an exlension lor filing has been applied for and granted by the Secretary of Revenue within the nine-monlh 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 recei ved are fi rst applied to any interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED. All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are received subject to lhe 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 against any real property in the decedent's estate or against any property belonging to a transferee liable for the taX. 8. FILING OF FALSE RETURN Any person who willfuily 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. REV-'02 1"'0) SCHEDULE "C" .COMMONWEAL TH OF PENNSYLVANIA TRANSFERS DEPARTMENT DF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT WILL lAM T EWING ESTATE OF _ . '" 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 to decedent. Attach a copy of any trust deed or instrument relating to the transferred property. ITEM NO. DESCRIPTION ESTIMATED DEPT. VALUATION MARKET VALUE (OFFICIAL USt:ONLY) None TOTAL THIS PAGE 0.00 -0- 49-fL 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 considemtion? (Answer "Yes" or "No".) NO 2. Did decedent, within two years of death, transfer property from himself! herself ~~imself/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 certificate. c. Affidavit by the atlending physician indicating Ihe state of decedent's health at time of transfer. d. All other information supporting nontaxability of transfer. 4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideratiWb 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 properly transferred? (Answer "Yes" or "No".) NO b. The right to designate the p~ijns who shall possess or enjoy the properly 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".) NO 8. Did decedent, at any time, transfer property, the bllleficial 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".) NO 9. If the answer to eight above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved in the decedent alone or the decedent and others? (Answer "Yes" or "No".) INSTRUCTIONS FOR COMPLETING SCHEDULE "E" Schedule "E" must include all property, real and personal, owned by the decedent jointly with another party or parties es 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. t"' '" 0 n ;.. r.1 :> :;; Z >- 0 0 0 C/l 0 ~ C') n c:: 0 ....; Z ~ Z t'" r.1 r.1 :>:: Z :>:l >- !=' P t'" ~ Z Z r.1 ....; r.1 ....; Z I P P ....; -<: C/l r.1 ~ tfl Z 0 C/l 0 ..., P ." ." :>.:I ~ ~ 0 ." ~ ." 0 - Z n - >- t'" c:: C/l r.1 0 Z -<: -<: S; ~ tTl r.1 :> >- :>:l :>:l ,_ .i :;::rl. '.'.: ','r.JJli-~,<B-iJ . dV ~_. nUN 08. , ,', ~:',~ (i~:,LSI!)3U .JO jJi~jO'G::Ia~a0311 File Number INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) 21-80-0429 REV-.U EXt tHOI Dote of Death 06/22/80 IiU Original o Supplemental o Remainder Estate Name - EWING J William T. Social Security Number 163-10-0653 REPORT OF INHERITANCE TAX APPRAISER I, the und.rsign.d duly appaint.d Inh.ritanc. Tax Apprals.r in and lor the County 01 Cumberland P.nnsylvania, do r.sp.ctfully r.porttha! I hove apprais.d tho ,.al .nd p....nal prop.rty as report.d in th. lor.going return at the values set forth opposite eoch Item in the last column to the right in Schedules IlA", IIB", lIe", and "E" Dot.d: December 24, 1980 /r!/~'(/'d )-II?t~;Jd "J ) INHERITANCE TAX APPRAISER ADJUSTMENTS REMAINDER APPRAISEMENT CODE INVENTORY VALUE AS APPRAISED COaE (HARRISBURG USE ONLY) Real Property (Schedule A) $ None 00+ 92+ Perlonal Proporty (Schedule B) 53 812 41 10+ Jolnt.Held Property (Schedule E) None llH Transfeu (Schedulo C) None 30+ TOTAL GROSS ASSETS ~______~_l,Jlg ~1- L.u D.bt, and Deductions 40- 93- (SCHEDULE F) CLEAR VALUE OF ESTATE o Lif. Estot. M.!! FACTOR PRINCIPLE VALUE CODE o Annuity FOR USE OF REGISTER ONLY T ox on S ~ COMPUTATION OF TAX $ $ $ $ $ 6% Tal( on S 15% Tax on $ Tal( on $ T ax on $ E>>eemptions Total Estate TOTAL HX INTEREST FROM BALANCE TO $ $ $ Leu Credits DATE OF PAVMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDIT S + S S = $ + = BALANCE s s S INTEREST FROM TO :~ .':,;~ '~"';M: '. \'p..~" , ,,""ZZ" r/~;f~r~r:,::'~..,. ,,~p..rn '~Ht :8~~! '1',,),:'"1 in or ,fzlii!Z...l :~ ~ ; ~ N ' zS~O' RECORDED.fif'if:" (; , REGI31::'-' :' 'SO nFe 12 PA' CLfRK"OHPtiAiff, CU,:' CUt1BEHLAN!1 !,:(), ;'0: z ,cl; ft ft, ~~Ap.. AOf<l H . o rn::rJ-o: g~r:J~~ A, -0: t.) 3,f<l f<l:>-<E-<f<l0p.. "rnix:CIlAE-< 0,.s:1il ft p..,~" ftXl>-< OIilClIilr:-< p::o~::CZCllZ p..0E-<H,1il8 ~z~ofiist.) 00 A ~g~~~@ ~~gS~~ r:-<r:-<, t.)~1il e -O:CIl~i-lr:-<S ~::lIil!i;St.) .... ',,' '" '0 .... ~:~ ~ f5 H E: I'Q ~H OP:: E-< ~~ ~O f<lO E-llil -0:,00 E-l0 t/l@) P:: p.. ..:_ c 1,; - t:-' ;;:: ~ ',. ~ C,) 8 (J .s: . :0 .~.~.:'~ -. :.. C,) ~ f-~ ~ i":.:: ,~or ~ '.~ ,'. ..... .jj r', [, o .~_ r,r. ,C ". c::: 0 :';;' ,_ a3pO'5,~;c ~ ~ ~' g ~ 8 0 -" I. ~ c::: p. ~ .~ ",' o . "';: .. ~ d: ~ r~ -S '- .!1 -~ '~.:' >. 0 ~ ,1::: 4-1 .... .:.0 ~:;. ',:', '€ ~ ~ " .c 23 ~ ~ R ;.~ .... ~.1 ~ . >0..... e ,';' ..0 ~ .;.:.;; '-/ .....' ~ U5 ~ ~ '~ Il.J ~5 ,.~ ,?2 'j .- .' -~ U '~:: .... .:; '" ~ ~~ ~ ~~ i:-~ ~: ,:~.... :: " -' " , c l\.-;' , .~,,,, ,.' ~< ' ~:", Z' , .:\ .. Z'" " o 'w' .~ ~. o.:~' z, < '~, ~ ~':t o ~. S go( ~-o w: ::" .J III ' :J '!l:' i I .._......... __ &~ -~ -- .........---................ r -.. I ~'REV~11.2 EX"'>'" ,'I'J ,', ' I 1~~N;M;YI,;:i,i::;{:(.";'>; , ::,' COMMONWEALTH OF PENNSYLVANIA : 4 N'd,IIIO 0 0 3 5 8' " DEPARTMENT OF REVENUE I 1 :;~;,i,H ,.,.',' , 'OFFICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX I"""""" ; II = r..\ , I . RECEIVED I . FROM - TAX AT 6% TAX AT 15% ADDRESS Ma~ B. GOO"...... C/O Oe0l:98 B. S~uart, 3 s. IfaftOVU S~:ne~ TAX AT_% slq. ESTATE TAX COUNTY C\JIlberland m - ------- m TOTAL TAX CREDIT 1.060.11 , LESS DISCOUNT PLUS % INTEREST IFROM TO_I TOTAL AMOUNT PAID 1,060.11 Ca~li.1e, Pa. 17013 '--E"STATEINFCiRMArIO'N-:- --- DATE OF DEATH --- --- --- -------- FILE NUMBER 21-80-429 DATE OF PAYMENT Dec. 12. 1980 NAME OF DECEDENT POSTMARK DATE REMARKS: "PAm Oil ACCOUll1T" SEAL RECEIVED BY .t7.:i~l~~{-<~/.J I REGISTER OF WILLS , , __-_._______ ___ __ _ _____ _,_ _ _ __ _ _. _ _ _ _ ___.-J.- REV-45~ (8-781 File No. 21-80-429 STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTlDNS A~~DWED IN DFFICE OF THE REGISTER OF WI~~S OF CUMBERLAND COUNTY AND AGENT OF THE COMMDNWEA~ TH '-)" ,c.. . _.'~j( I :(. I ','V ESTATE OF WILLIAM T. EWING ~ATE OF MIDDLESEX TOWNSHIP DATE OF FI~ING APPRAISEMENT I:J-:?f-.?i'! DATE OF DEATH June 22, 1980 DATE NO. OF NAME OF PAYEE REMARKS AMOUNT VOUCHER Marv Goodman Reim fir Letters 'I'estamenta ." ?Q 00 Westminster Cemetery, Inc. Memorial 333. 00 Joseph W. Gibson Funeral f me - Funera 1 expense 1,325. 00 The Evening Sentinel A dvert is ing letters 21. 50 Cumberland Law Journal Advertis lng letters 18. 00 Carlisle Radiology Assocs. X-ray interpretaion 10. 00 Capital Blue Cross Check llonored after dB th 86. 70 Belvedere Medical Corp. Check honored after death 17. 00 Joseph W. Gibson Reim. deat'l certificate 3. 00 Register of Wills File Appraisement 3. 00 Register of Wills File Deductions 3. 00 . George B. Stuart Attorney fee 2,690. 62 Witheld for filitlfi & 100. 00 c os~ ~Q:' costs Total 4.639. 82 . COMMONWEAL TH OP PENNSYLVANIA} cOUNTY OF Cumberland 55: I, Mary Goodman HEREBY CERTIFY, THAT TO THE BEST OF MY KNOW~EDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF lHlliam T. Ewing DEcEASED, AS DEDUcTIONS FOR INHERITANcE TAX PURPOSES. -/ SWORN AND SUBScRIBED BEFORE ME THIS / I !. '.- December 1980 . f . .,.. . or- Nota; jCf,~~\.i~ _'-c~<;~i~~~~f.p~. My comm~ssion expires ;~>(... ,1. r'" ,I. ~, J I (. J "~;i(~,, f'{ \.,~ L.(.\.......... ~ (~.S.) DAY OF March 5, 1982 :, .. " .. ::";'.1', III C'. '-' Co::: 0- ~Jt; C~;-< ;::1::1 ". N ~~ . C, C;')u: - -<< ~...J IlJI,l! Co; O~ 0>- u.J ,"-' '0::,<'(') c::> ",'" 85 a::l: LU"-' 0 w'" .","" .~ -'u u .INFORMATION To insure proper credit to your necount, tho nElmo of the c:;t~tG and file number should be cloorly print- ed on the chock or money ordor, This assossment is made in accordance with Suction 708 of the Inheritance and Est:Ho Tnx Act of 1961 172 P.S. ~ 2485.708). To tho exlent that inheritance 101( is paid within throe (31 months after the death of the decedent, a discount of five 151 percent is allowed 172 P.S. ~ 2485.7161. Inheritance Tax. other than tax on a future interest, is due at tho date of the decedent's death and becomes delinquent at the expiration of nine (9) months after the decedent's death (72 P,S, ~ 2485-711). Inheritance Tax on a future interest is payable within three (3) months alter the tHJnsfer takes effect in possession and enjoyment and is delinquent thereafl'er (72 P,S. 9 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 deys .00118 17 days .00284 27 days .00454 8 deys .00135 18 days .00301 28 days .00471 9 days .00152 19 days .00318 29 days .00488 10 days .00169 20 days .00335 30 days .00500 Any party in interest, including the Commonwealth and the personal representative, not satisfied with the assessment may object thereto wilhin sixty (601 days after receipt of this Notice as provided by Section 1001 of the Inheritance and Estate Tax Act 011961172 P.S. ~ 2465.10011. Make check or money order payable to: "Register of Wills, Agent" Mail to the address listed below: