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Home My WebLink About80-00798 ~\F'~~~". ~~:~:':~',:,:,. I~t >:1'\',' 'i,ti{.'('\" !l,\?J' i~r. /:w /~ , ;,:,~~ ..,','"., "','.::,' "-:'J.' - ,..... ~ .., -.'1 I ,'. i . ti , ~ ~ ~ E1 I ~ 2 . i . j::l ~ i ! ; t :.0;.'..; ;-',. Q) Q') r- 0 ..... OC) 0 . - ~ N ~ . J9 0 III z' r ~,r.::' : :'i;:'.~: . '-'()~' I' ..10 No. 21-80 PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY In the Estate of M,II1" l'I17AHF1H II!FSW'1l1 , deceased. To Register of Wills for the County of Cumberland, In the Commonwealth of Pennsylvania. Petltloner(lllls (00 the execut r; y named In the Last Will and Testament of ~Ior)' F' ; 1.,h,..1"h N(\~ll1i t-h dated .T"l1'lI:n:~' ('. 1 <lnn Decedent was a citizen of the United States and a resident of ],nst P"nn"hnm Township ~), Cumberland County, Commonwealth of Pennsylvania, Decedent died on ~Ionday the 17th day of November A,D. 19~, In the County of C' m~)erl~I'ld ,State of p" at the age of ...lill..-. years. Decedent 00 (has not) been married and ~ (has not) had children born to him (her) since the ex- ecution of the above described Will. Decedent was possessed of personal property to the value of 1.500.00 and of real estate to the value of None as near as can be ascertained; said real estate situated as follows, None Therefore, your petltlonert~) respectfully apply(ies) for the probate of the said Last Will and Testa- ment and fqr Letters Testamentary theron, :.:...: c' Date~ S:, ~ to, ' ,- c 6~~ la..l~.; 0'- lr,t..", 0- e.>'" ...."" a:a: "'.' ' ::/~''/..~../IJ.<"7' )t~ I '1 H'c 1 <<.r.~ z~ .- '-1.;:. ~< Name and address ""-' 0(:', of Petitloner(s) LOUlse NesmIth Palm ~~ ~5 -.Ie.> <...> Shiremansto\\'J1. Pennsylvania 17011 0\ N c.:: ...... o o po COMMONWEALTH OF PENNSYLVANIA l COUNTY OF CUMBERLAND j 5S Bettie L. Palm, a/k/a Betty Louise Nesmith Palm named in above application, being duly 51<0101 statements set forth In this petition are true to the best of according to law say(s) that the her knowledge and belief, sworn and subscribed before me, Dec. 29 1980 1. /1 -lJZl.&!;/-(!' "1:>(/~(./ ~-t I eglster ~('~-m/,: ,t>~A;/ Bettic L. Palm, a/k/a Betty Louise Nesmith Palm \(!~(17 December 30, 1980 Attorney James D. Bogar, Esquire 5 West ~lain' Street, Shi remallstOll'n, Pa [3'-/''1-/) / Filed: -=<1-<tO-71.1' 1/-/7;"-'1 ........ .~ " ~~,-; , W:J <'~ '.. .. u-- 0: f;f', &:;:~ . , &.a..t-., ;l:,~ I 0<, O. ,",:_., "Q~ N :'I.. ~-.. ,_,J Cl'--.i ...,..... Ed r,;"... CO- C.'::i 0::(1) = 1:...,_ Q- ~-.- uf..'l !'2.r. 'tter: liS uj:"") _~W . <... 0: ill :: :Il 0 <. E-< .J ~ H 11. Z t ::0: z - Ul ill ,. l1J . l'il " D- ID ~ . t z 0: 1;; l1J L :Il ill z Z . '..... Po. E-< >- II: ~ ..... 0 l"l ~b: !Xl ." l1J -< ID .J N 0: H ill Iol ~, fiI ~ ~ '- ~ ..' '. .. . . ,.. . ~ . ILLast l\Ii11 ct1tb illcstan~nl I, MARY ELIZABETH NBSMITll of Lemoyne, Cumberland County, pennsylvania, malte, publish and declare this to be my I.ast Will and Testament, hereby revolting and malting void any and all former lIills by me at any time heretofore made. 1. I direct the payment of my just debts and funeral expenses as soon after my death as may be convenient to my Executor herein- after named. Z. I give and bequeath unto my daughter, Betty Louise Nesmith Palm, all shares of stock of any banlting institution or other corporations, standing in my name at the time of my death. All the residue and remainder of my property, real and personal, I give, devise and bequeath unto my husband, Paul L. Nesmith, if he surviv~ me. 3. If my husband, Paul L. Nesmith, does not survive me, I give, devise and bequeath all of my property, real and personal, unto my dau ghter, Betty Louis e Nesmith Palm, if s he survives me. 4. If neither my husband, Paul L. Nesmith, nor my daughter, Betty Louise Nesmith palm, survive me, I dispose of my estate as follows: A. I give and bequeath the sum of Five Thousand Dollars ($5,000.00) unto Trinity Lutheran Church of Lemoyne, Penna. B. I give and bequeath one-half of the residue of my estate to my nephelfs and nieces and children of deceased nephew, as follows: to Bernard Samuel Lloyd, l/sth; to Robert G. Lloyd, l/Sth; to Harie L. Phillips, l/Sth; to Mary Sue Ebert, l/sth; to Paul Lloyd, l/Sth; to the children of James Lloyd, deceased, l/Sth, in equal shares. The issue of any deceased legatee to receive the share of the decedent. C. I give and bequeatn the remaining one-half of the residue of my estate unto the brothers and sisters of my husband, in equal shares, the issue of any deceased - 1 - , , OATH OF SUIISCRIBING WITNESS COMMONWEALTH OF PENNSYLVANIA I ss: COUNTY OF CUMBERLAND This . ;;ifl/;" day of Or'" A,D,,19J~tl , r before me. Register for the Probate of Wills and granting letters of Administralion in and for said County of Cumberland. in the Cornmonwealth of Pennsylvania. personally came Jolm E. ~Iyers and Janet G. Snook the subscribing witnesses to thc forcgoing instrurnent of writir.g purporting to be th, last Will and T~slurncnl of ~lary Elizabeth Nesmith Datcd January 6. 1966 late of East Pennsboro TO\\11Ship Curnberland County Pa.. deceased who being duly s\~om according to law. dcposcand say, that they \~ere present, and saw and heard the testa trix ~Iar)' Elizabeth rleEmith instrument of writing as and for h er sign, seal. publish, pronounce and declare the said Testament and Last Will. and at the tirnc of so doing she was was of sound and disposing mind memory and understanding, to the best of knowledge. observation and bclief. their SWORN and subscribed before Jolm E; ~Iyers ", ...... ., r ).) , ..Lv.. Ak Snook " Register Janet G. '. AHIDA VIT OF DEATH COMMONWEALTH OF PENNSYLVANIA ~ ss: COUNTY OF CUMBERLAND \ "hlnrn 'ays that as nearly as can be ascertaineo the said decedent being duly ~Iary Elizabeth Nesmith Hpt't-;p P!llm, !1/kf~ Rp""1-~' '''l1ic~ ~'("..::m;th P::11m died on ~'lnnrl!1Y the 17th day of ~lo'!omhgr at or about I'] .,n o'clock, ^ M, sworn and subscribed this 29th day of Decerr.ber A,D,,19....lli1.. Louise Nesmith Palm Register OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND Before me, the Regisler for the Probate of Wills and granting of Lellers of Adrninislration in and for the County of Cumberland, personally came n,..tti,.. ))'llm. n/I</-l n(,\T"~~ I nil; <:("'0 fI..'ncm; t-ll P:.11111 ,do ('01: depose and say that as I'Y""'lIh-; y who, being duly ~\,'m'n ~1a1Y Elizabeth Ncsmi tll deceased of Ihe last Will and Testarnent of oS"" 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 Transfe~ ~herilances. ~and subscribed before me. Dec. 29 o\,D., 19~ (,.'iJ,'?7t: /7t'/;-"'.-;:;:JrL-' '-.V all/d'd 7 Register Be it remembered that on the " :~~ : ~ k>:' l,. ~; Q. 6u.: b/l..L.' c..... O::lr- e- ut.:> ...... ",cr ". IS:' 0, N c,,:, ~ <:> SO r;l;.. '/~;;l":1/ (/, iJJ 0) r- Q . CO 0 I Z - N .B 0 S '" Z ~ c:"': r:E ;~~ if;;: o:cE Ow :~~ cr- '''::. -'u u :..; 01 ~~ en: O'l :4> :", : 4> :c:l .,;. '<1" lJ... R' en: ..... 0 ~ =tl:i ~ ..!ll ...I ; 8 0: J:Q ...I - ~i N - u~ - .~ >-l ::: =r; ,., r,.: u, ~ I:: w1 Q): ~ .~ QI "Cl l': 4> .,. 'E L'1 : "'" 0 "': '" :11:, ~ ~ 1 "Cl - I:: ~ ." 01 r.. DECREE 30th day of December 80 ,A,O.,19_, there was probated and recDrded the last Will and Testarnent of ~~ary Elizabeth Nesmith East pcnnsboro Township late of 'Deceased, Letters Test;amentilry Pett y , Cumberland County. Pennsylvania, Louise Nesmith palro were granted to Witness my hand and official seal the day and y,ear aforesaid, {}"o ' ~ ' ,.,., . /- ," ////~,/// ,,: / /.:'"<-/~-~f' C. ,'/ ,,~' . J... / 7\. 1 ',/ .J<;{:...c....-~../ ..-___~___=_____~ __ ____E..__"lII::Ir ~ ~.. I >>REV.HelIX.....:' ';:.' ".: - - , \~~:;i;',"',/i. ,'" ", ,', COMMONWEALTH OF PENNSYLVANIA : 4~():Ko004'75 .' , DEPARTMENT OF REVENUE , ' : ".")',' ,', '. "OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX 1 1('" ' . oil ; II = 1/1 /'---, I [I '\ RECEIVED Setti. L. PalSll FROM . TAX AT 6% TAX AT 15% . . TAX AT_% ADDRESS 5 ain Street ESTATETAX Shireunatown, Pa. 17011 '--EsiAi'EINFoR~;Ai'i(ji,r---- ------------ DATE OF DEATH Nov. 17, 1980 TOTAL TAX CREDIT 6,600.00 FILE NUMBER 21-80-798 DATE OF PAYMENT February 10, 1981 MARY B. NESMITH CWllberland LESS DISCOUNT 330.00 NAME OF DECEDENT m m PLUS (FROM % INTEREST TO_1 " COUNTY .OSTMARK DATE lMARKS: -PAID ON ACCOUNT- TOTAL AMOUNT PAID 6,270.00 ~----------------------------------------- SEAL RECEIVED BY c:/ / / J t REGISTER OF WILLS , . Rf..V-449 E;~i (3.801 COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRJ.NSFER INHERITANCE TAX RESIDENT DECEOENT AFFIOAVIT OF FIDUCIARY (Instructions on Reverse Side) * Estate of MARY E. N'"<.SMIlli Dote 01 Death Lost Address _____ __ ,~6_Erford__Roi!d__ Sod 01 Security No. November 17. 186-28-4095 1980 _CaJrp. m.lJ.~,_l?ennll-y-Lv.ania l70lL (eIT'1 {SlATf-l (ZIP) Bureau File No. County File No. 21-80- 798 1. Decedent died: ( ) Intestate (withouI a will) ~ Testate (leaving 0 Inst wi II --copy attached) 2. Is the liling of 0 Federal Estate Tax Return required lor this estate? Yes_ No X 3, ~ E~Executrix Nome ) Administrator/ Administratrix Bettie 1. Falrn 14 W. Vine Street e"> 0) ","" ",'" c~ - :.:'" ","" f.:JX Ole"> .,0 r,J.. - ;:.::0 ~J~: ;::: --;::J r-~. .--:f"'1 ~:-{; - ;'7' r--> .''=' "-,. (,"-; "':"". l;),r -0 ::1 u - I u' N -..: Address ShiremanstOWQ,_Fgoosylvania 17011 ICITYI (~TATEl (ZIPI 4. All correspondence should be moi led 10 loocl: Attorney ) Fiduciary. 5. II an ollorney is representing the eslate, indicate: Nome James D. Bogar. Esquire 5 West Main Street Address -5hi.remmstot.n P"""""yl u<,";" ] 7011 (CITY) (STATEI IZIPI List all sale deposit boxes registered in the decedent's individual namehor jointly with, or as an agent or deputy 01 another, or in decedent's individual name with right 01 access by anot er os agent or deputy. Include the name and address 01 the bank or other institution where the sole deposit box is located, the name (s) in which the box is registered and the relaliol1ship 01 the joint holders to the decedent. NAME AND ADDRESS OF BANK OR OTHER INSTITUTION IN WHICH DECEDENT MAiNTAINED A SAFE OEPOSIT BOX NAME OR NAMES IN WHICH SAFE DEPOSIT BOX IS REGISTERED RELATIONSHIP OF JOINT HOLDERS TO DECEDENT None Under penalties of perjury, I declore that I have examined this return, including accornpanying schedules and stoternents, and to the best 01 my knowledge and beliel it is true, correct ond,cornplete. /il ,-/~ ) - {:-:/~~ ~;~?~ A( ~'t.-/ SIGNATURE OF FIDUCIARY . d, I <' (l(.r: ( , DATE PENNSYLVANIA INHERITANCE TAX GENERAL. INFORMATiON 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritance and Estate Tax Act of 1961 provides Ihat the lollnwing persons shall prepare and Iile a return: a. The personal representative of the estate of the decedent as to propcrty 01 the decedenl administered by him and such additional property which is or may be sullject to Inheri:allce Tax of which he/she shalllli!ve or acquire knowledge; b. The transferee 01 property upon the transler of which Inheritance Tax is or may he imposed by the 196] Statute, including a trustee of property transIGrred in trust, provided that 110 sepmate retum need be made by flie tlOllsferee of property included in the return of a personal representative, 2. PLACE FOR FlUNG The return is to be filed in dupticate with the Register of Wills 01 the county wherein the decedent resided. 3. TIME FOR FILING The return is due nine monUls after the decedent's death, unless an extension ior filing has been applied for and granted by the Secretary of Revenue within Ute nine-month period. 4. FAILURE TO FILE RETURN Section 791 of the 1961 Statute provides that" . . .any person who willfully fails to lile a return or other report required of him. . .shall be personally liable, , .to a penalty 0125% 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 016% on transfers to lineal uescendants, such as lather, mother, husband, wife, son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as to ali others. 6. PAYMENT 0 F TAX The tax assessed on the transfer of property reported in the return is uue 9 months after the decedent's death. Interest atthe 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 apptied 10 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 Ute Register of Wills of the county wherein the decedent resided and are received subject to the final determination of the Department of Revenue, 7. FAILURE TO PAY The taxes imposed, together with any interest thereon, are a lien upon real properly, which lien remains in effect until the taxes and interest have been paid in full. The taxes may be sued for ilgainst any real property in the decedent's estate or against any property belonging to a transferee liable ior the tux, 8, FlUNG 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 tllereo(, Shill I be sentenced to pay il fine not exceeding $1,000 or undergo imprisonment not exceeding one year or both, REV-4!52 EX. (3080) . CGMMONWEALTH OF PENNSYLVANIA DEPJ.RTM!HT OF REVENUE TRANSFER IHHERITJ.NCE TAX RESIDENT DECEDENT MARY E NESl'1I'lli ESTATE OF ' SCHEDULE "COO TRANSFERS * INSTRUCTIONS: 1. Answer the questions on reverse side. 2. If the answer to any of thc qucstions on the reverse sidc is "Yes," provide a description of Ihe propcrty transferred per Schedules "A," lOB," or "E," i Is estimated markct value at date of death, dates of transfer, to whom transferred and relationship of transferees to decedent. Attach a copy of any tlUst deed or instrument relating to the transferred property. ITEM NO. 1. 1 QL2 Fa es DESCRIPTION 2. Real property located at 19 W. Main Street, Shiremans- town, Cumberland County, Fennsy 1 vania, having erected thereon a tw:> and one-half story dwelling house with detached garage on a site measuring 58' by 168'. Said property was acquired by Faul L. Nesmith and Mary E. Nesmith, his wife, on February 27, 1960, the deed being recorded in the OJrnberland County Recorder of Deeds Office in Deed Book "RIO, Volurre 19, Page 340, The said Paul L. Nesmith died April 13, 1969 whereupon title became vested solely in Mary E. Nesmith, 'This property was transferred by deed dated February 14, 1979 and recorded in the OJrnberland County Recorder of Deeds Office in Deed Book "H", Volurre 28, Fage 259 to Bettie L. Falrn, daughter of the Decedent. A copy of the deed is attached hereto. Appraised value as of November 17, 1980 $55,000.00 (see attached appraisal) $ Real property located at 411 Hurrrnel Avenue, Lerroyne, OJrnberland County, Fennsy 1 vania, having erected thereon a three story dwelling house with detached garage. Said property was acquired by Faul L, Nesmith and Mary E. Nesmith, his wife, on June 26, 1943, the deed being recorded in the Cumberland County Recorder of Deeds Office in Deed Book "Q", Volume 12, Page 444. The said Paul 1. Nesmith died April 13, 1969 whereupon title became vested solely in Mary E. Nesmith. This property was transferred by deed dated February 14, 1980, and recorded in the OJrnberland County Recorde of Deeds Office in Deed Book "H", Volume 28, Fage 263. (See copy of attached Deed) Appraised value as of November 17, 1980 $35,000.00 (see attached appraisal) (Continued) TOTAL THIS PAGE ESTIMATED DEPT. VALUATION MARKET VALUE (OFFICIAL USE ONLY) 55,000.00 35,000.00 $ 90,000.00 ftJ o---rl,~ ;J QUESTIONS CONCERNING PROPERTY TRANSFERS 1. Did decedent, within two years of death, make any lransfer 01 ;lI1Y malerial pari of his estate without receiving valuable and adeQuate consideration? (Answer "Yes" or "No"')Yefl_ 2, Did decedent, within two years of death, trimsfer propelly from himse1f" herself to himsel flhersel f and another party or parties (including a spouse) in joint ownership? (Answpr "Yes" 01 "No",) ~- 3, If the answer to one or two above is "Yes" ,111l11he translers ;lle c1:lIII1C1I to he !Iolilaxable, provide the following inlormation: a. Age of decedent at time of transler, b, Copy of death certi fi cate, c. Affidavit by the allending physician indicating fhe stale of decedent', hCilllh 'It lime of transfer, d. All other information SUPllOrling nontaxabilily of transler, 4, Did decedent, in his/her lifelime, make any transfer of properly withoul receiving a valuable or adeQuate consideration therelor which was to take effect irr possession or ell/Dyment a! or alter his/her death? (Answer "Yes" or "No".) No a. Was there any possibility that the prOIJerty translened migl11 return 10 lransleror 01 his/her estate or be subject to his/her power of disposition? (Answer "Yes" or "No" ,) b. What was the transferee's age at lime of decedent's del1h? 5, Did decedent in his/her lifetime make any transfer without receiving a valuable and adeQuate consideration therefor under which transleror expressly or impliedly reserves for his/her life or any pcried which does in fact end before his/her death: a. The possession or enjoyment of or the right to income from Ihe 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",) 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 cale of transferor? (Answer "Yes" or "N~".) No 8, Did decedent, at any time, transfer property, the bmelicial enjoyment of which was subject to change, because of a reserved power to al ter, 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".N/A " . .."11. .', . "I,.,lall", la. ~1bi~ ~te1b1? lolADE TIlE day 01 of our Lord O1Ie thousand nine hundred seventy-nine (1979) in the 'IIcar BETWEEN MARY E. NE5\U'lll, widow, of the Borough of l..emoyne, Q.unbcrland County, Pennsylvania, by BrnIE L. PAl.M, as Attorney in Fact, Grantor s . and BID1'IE L. PAIN, widow, of the Borough of S!1iremanstown, Q..unberland County, Pczmsyl vania, Grantee : WITNESSETH, that ill consid~ration 01 One ($1. 00) ~.------..-.--------~------------ _ _ __. ___ _._ __.._ _ __ _ _._ .___.-.- _ _._ ~____ _._ _ ___ __n_ ___ _ __ _ .____ -------- _Dollars, in ha1ul paid, the receipt 1ohereof is hcreby acknowledged. the said grantors M h.ereby grant and c01l1ley to the said, grantee , her heirs and assigns: ALL that certain one-half lot of gTolUld situate in the Borough of I.emoyne, Cumberland County, Pennsylvania, bounded and described as follows, to wit: BEING the eastem half of Lot No. 80, Block "C", of a Plan of Lots known as PIan No.1, of Riverton, Pennsylv,Ulia, said Plan being recorded in the Cumberland County Recorder or I):)eds Office in Deed Book "J", Vollune 4, Page 40. Said one-half lot fronts seventeen and one-half (17 1/2) feet on llul11l11el Avenue and extends back an even width one hundred fifty (150.0) feet t.o J\pple Alley; and is bowldcd on the east by Lot No. 79; on the north by Apple Alley; on the west by the western half of Lot No. 80, and on the south by Ilullunel Avenuc. !lAVING URECrnD UlEHEON the eastern half of a double two and one.half story brick ,l\~clling house known and nWllbcred as No. 411 Hummel Avenue, I.emoyne, l'e1illsylvania. BEING part of the same premises which Paul L. Nesmith by his deed dated June 26, 1943, and recorded, in the Q.ulIbcrland County Recorder of Deeds Office in I):)ed Book "Q", Volume 12, Page 444, granted and conveycu unto Paul L. Nesrni th and Mary E. Nesmith, his ,~ife. TIle said Paul L. Nesmith died April 13, 1969, whereupon title to the above property became vesteu solelY in Mary E. Nesmith. Tnll said 1'O\;er of Attomey to Bettie L. Palm is recorded in the Cumberland County Recorder of Deeds Office in Miscellaneous Book ,} ell ,Fage ell Q . This conveyance is made in order that the property can be properlY maintained and the proceeds therefrom used for the support and maintenance of the said i'lary E. Nesmith. 'nns IS A conveyance from parent to child and is, therefore. exempt from taxation under the PelU1sylvania Realty Transfer Tax h:.t. ill t;,:{... 'I., i;LU"CJ (i(i'idr,{.. ,) :1.I,~6',:~'/(, :Ju ,L <). "- /7'0, {iLC.U<-H.L .;; t" itJG- ,-7fd.3 /4, /9'9 It-. /979 , Hu': . . ,II. . oJ ..11, lne., lI'd.,n" I'.. ~~~~ ~teb, MADE 'fIlE <lal/ of of ollr Lord 0110 thOllsand "ine Illt1l<ll'cd sewnty-nine (1979) in tho Ileal' BETWEEN MARY E. l\'ES.\lI'n'I, widOl~, of the 11orourJl of Lemoyne, Cumberland County, Pennsylvania, by BETI'lE L. PAl,.\l, as Att01'lley in Fact, and GrantorS . Rm'rm L. PAIN, widoW,of tho Borough of ShiremanstoWll, Cumberland County, PeMsy1 vania, Granteo : WITNESSETH, tllat in considoration of Ono ($l.OO)~"---'---------u---------------- __.___________-.___...__.~__.--_._.----.-.-.------~--.___________________Vol~rs ill halld l)uul, tllo recei,}t whereof is horobv acknowledged, the said grantors do herebll grant alld eOll11011 to tho said grantoe I her heirs and assigns: ALl. that certaill lot of ground situate in the Borough of Shiremanstown, Cumberland County, Pennsylvania, bounded and described as folloWS, to wit: BEGINNING at a point on the northern side of Main Street at li,.e of property no\~ or fonnorly of John J. Shllely, which point is sixty (60.0) feet east of the eastem line of prope1't)' formerly of I. C. Wertz, noW or formerlY of Ida E. Erbi thence northwardly one hundred sixty~three (163.0) feet to a twenty (20.0) feet \~idc alley; thence eastlmrdly by a line parallel with ~lain Street, beinlt the southern line of said alley, fifty-eight (58.0) feet to a pOiJlt; thence southwardly one hundred silcty-three (163.0) feet to the northern side of: ~lain Street; thence \~estwardly by the northenl side of ~lain Street, fifty-oight (58.0) feet to a point, tile place of BEGINNING. (lAVING mmcrno 'nmREON n two lUld Ollo-half story brick dwelling house known and numbored ns 19 WllSt Main Streot, Shiremanstown, PeMsylVania. BEING tho smnll premi.ses which Rarl B. Mo\~er anel Mary F. Mower, his wife, and Lisette C. ~~1\~Or, single woman, by their deed dated February 27, 1960, and recorded in tho o.unbo1'lund ('.(llmty Hccordel' of Deeds Office in Deed Book "R", Volume 19. pago 340, grunted and conveyed unto Paul L. Nesmith and Mary E. Nosmith, his wife. 11\e said Paul L. Nesmith died April 13, 1969, whereupon titlo to tho abovo property became vosted solely ill Mary E. Nesmith. sun.mer to restrictions as contai.ned in prior deeds. 'l1w sa i,l 1'0\\01' of ^ttornoy to Ilcuie L. Palm is recorded in the Cumberland COlin t)' I(ecordor of Deeds Office ill Miscellaneous Book ,J l./' , Fage "/0. Tllis convcyanco is mado in order that the property cali be properly maintained and the proceeds therofrom used for the support and maintenance of the said ~Ial')' E, Nesmith. '1111 S I S A convoyanco from parent to child and is, therefore, exempt from toxntiol\ undor tho POMsylvania Realty Transfer Tax N:.t. '1\' ll,/' './,r/.u'"' '1 1'1, I q 1<1 " l I L () t.t .. I I, I.f\ I ,1 JJ/Ult\(1 I ~"fj 1 t'J "l ", "/1"( . l.,~ lJfli!.. "1,/.1 '1\,J~ ,J S '/ I"t ,J!;r, l'.u.h\.J. C:. 1,,_ ,1a1..&I 1."JLU,u.. 19 W. Main Street Shiremanstown, Pa SITE DESCRIPTION Lot Orientation , North side of West Main Street and west of its intersection with Rail- road Avenue in the Borough of Shire- manstown . Sidewalks and curbing are installed; utilities include electricity, tele- phone, public water, sewer and nat- ural gas. Topography is relatively level to grade; yard area is enclosed by a 4 foot high chain link fence. Tract is not in HUD designated flood hazard area. Zoning 58 feet frontage by 163 feet in depth. A-O (Apartment Office) Lot Size Highest & Best Use Office/Apartment useage. JOSEPH McGRAW . Appraisals, Properly Consultanls . THIRD and MARKET STREETS. LEMOYNE, PA. .~ . -, ';. , ,- I I I --~I ' "J,f .- II. ' : I '. ~~ ?ilv ....'t' V ~ ""7. ~ '" ~ . . , .\ $f.~ '~A ~~ . ,( \ . .. t .d.,....,... :1. ~:' ~.'. ,;";; i i. ! " l&:~~H! ._---f'~;,r:.::.. '"'.. "~' . " . ,.~~. ~J ,,~-'t. ' ....1. ,,: : I "', 19 West Main Street Shiremanstown, Pa JOSEPH McGRAW . Appraisals' Proparty Consultants . 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',' '.~' .,~,.,..I.\\.-, "',- .,.. ,_~ _' ~l' ~ " ' ' ,..' ,... ' "'-" -'" ~ ... " :;. -' ,?"~.. ~ i \.' " ,'. " ~H~lk. .,,!,,, ~_......tl' " . ~ . ... ~..,> "",.., , ..' ,-,." ~. , .' .''- " ,__",.I"~'>-' " !,_~..-6r.~"'" ,,., ' , . .. .-..-.<- .......,. - ....". ~, -:<" <or' , ~,,",''''''''''' .;.~.. . . . 1....;J. .,,\....~. ,\; .t, ..: . - "! \~~: ,~f~ i' " " '_,j,~\_~.,-"""'C\.\.";:,.,,,, ,. ...~",....' ~.. ,"_ .... _ ' ~idihi't'''''~' , ., ""0"" ..-,.r.;',-r.-~,c-""-'- , ~-:----... .. I. I ' " \ l. '\ ,IIOMY . , I " ,i ~_. i ~ ~ ~ .. I i: I ,. - .- -- '-, 3-:!- '..'" ~ .. ; , . , Exterior First Floor Unit Second Floor Unit Basement Finish JOSEPH McGRAW ....-.-.~. .. . .. - ... DESCRIPTION OF IMPROVEMENTS 2~ story brick detached 2 unit structure with asphalt shingle roof, aluminum downspouts and gutters and detached frame 2 car garage/storage building. Exterior is in need of scraping, painting and minor repairs of frame areas. Exhibits foyer, living room, dining room with artificial fireplace, din- ing area and a narrow but modern ki tchen . In addi tionthere is a den or third bedroom, a wall hung lava- tory and a full ceramic tile bath with small tub. Current rental is $175.00 per month. Contains living room, bedroom, mod- ern kitchen, dining room or second bedroom and a modern ceramic tile bath with full size tub facilities. Current rental is $175.00 per month. Provides unfinished storage/utility area with concrete block walls and concrete floor. Heat is provided by 2 oil fired warm air units, 1 for each apartment. Domestic hot water is supplied by separate gas fired 40 gallon'hot water heaters. Elec. trical service to each unit is min- imal. Plaster walls; hardwood, pine and asphalt tile floor surfacing. Overall condition is average with repainting needed. . Appraisals' Property Consul/ants . THIRD and MARKET STREETS. LEMOYNE, PA, \ , MARKET APPROACH This Approach yields an indication of value by comparing re- i I i \ ! cent sales of similar properties and making adjustments for time, location, physical and other differences. Sales reviewed were the following: 1. 10 East Main Street, Shiremanstown - sold October, 1980 for $60,000. This single family detached 2~ story brick dwelling is located on a site which measures 45 feet frontage by 180 feet in depth. Additional improvements include a detached barn with 1 car garage. ,i "1 2. 124 East Simpson Street, Mechanicsburg - a 2 story brick dwelling with 1 car garage sold July, 1980 for $55,000. Site dimensions are 80 ,feet frontage by 110 feet in depth. i i , I I I , I I I 3. 31 West Coover Street, Mechanicsburg - a 2% story aluminum over frame dwelling with a 1 c'ar detached block dwelling s914 August, 1980 for $55,000. Lot size is 50 by 138 feet. Based on these and other sales studied with adjustments for time, location, physical and other differences, the value indicated as of November 17, 1980 is in the range of $55,000. to $60,000. SAY: Fifty Five Thousand Dollars_______:----------($55,OOO.) JOSEPH McGRAW . APpraisals' Property Consul/ants . THIRD and MARKET STREETS, LEMOYNE, PA, , , Mr. James D. Bogar, Attorney-at-Law 5 West Main Street Shiremanstown, Pa ESTATE OF MARY E. NESMITH 411-413 Hummel Avenue Lemoyne, Penna. JOSEPH McGRAW . Appraisals' Property Cansul/enls . THIRD and MARKET STREETS, LEMOYNE, PI\. Lot Orientation Lot Size Zoning Highest & Best Use l'IAIH to. NE~:>l'IL LIl C"H'\'J.'C. 411.413 Hummel Ave. Lemoyne, Penna. SITE DESCRIPTION North side of Hummel Avenue just west of Fourth Street in Lemoyne Borough. Sidewalks and curbing are installed i utilities available include electri - city, telephone, public water, sewer and natural gas. Topography is rela-,' tively level. Tract is not in HUD ' designated flood hazard area. 35 feet frontage by 150 feet in depth. R-2 Fresent use. i I' I \ I I I '1 I ..I , i I I i I I I I i JOSEPH McGRAW . Appraisals. Property Consultants . THIRD and MARKET STREETS, LEMOYNE, PA. , ' ~, .' -. ~ . , 1 , i . "r.r..- ~!l-~~>~--:.;-...., 1L.,.l ":I~I {B.,:---.1;::.-"/. ~\ ,: !'I~\~)l' ~~~nrloCanr, ., ,..1/. '; , 1\ II' ;1 h.... --t,c::l,\ _-" ,." "~~r" 411-413 Hummel Avenue Lemoyne, Pa JOSEPH McGRAW . Appraisals' Property Consultants . THIRD and MARKET STREETS, LEMOYNE, PA, "\ . ," ,; . ,. . ". '\..: i':.' ,-w ~ , ' , :-t,;'lt~ I," ..0 .. ......,,; . />. j .~ I r--" . : ',\ " ~"" " .. '.. .,.p L....). .. ,\' " .. . .. (.....: .~ l..t 'I" ..',. /..~ ,~\~. .~/'; ~ o,.f" . .1 \:\ '.. :', ,..... , I ~....:",-~ .: J;. }'~~~~ "g\fif~ ..: .. ,'~ ,l" ' ;\<b\ \.,. ...... . . !, . .~ '.': ',' ~. ..' "'.;.:J',..'..., ' ' "\ .~.. . ;. "" ...... .:: t ,'Ii) 'I,' ,.;" \~~ " '.~... 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MU.':" . .'~'.:...:.:.,,~~ I ,,, ' ...Nu..l..... --~'-":""'-""" . Exterior 411 Hummel Avenue First Floor 413 Hummel Avenue First Floor Second Floor Third Floor Basement' Finish JOSEPH McGRAW · DESCRIPTION OF IMPRUVEMENTS Three story brick 6' unit apartment building with built up roof, open front porch, rear 3 story metal fire resistant stairway and 2 detached garages. Four room and bath apartment with semi modern kitchen and ceramic tile bath. Front and rear access avail. able via 411 Hummel Avenue; tenant occupied with present rental being $165. per month which includes heat and water. Five room and bath apartment with semi modern kitchen and ceramic tile bath. Present rental is $250. per month which includes heat and water. (2) four room and bath apartments with semi modern kitchens and ceramic tile baths. Rental is $200. per month which includes heat and utilities. (2) four room and bath apartments currently rented for $150. per month which includes heat and utilities.The third floor east has a semi modern kitchen, ceramic tile bath and 2 pan. eled rooms. Third floor west has old style kitchen and ceramic tile bath. i I' I \ I Located under both 411-413 and pro- I vides unfinished storage/utility area.i Two oil fired vapor uni ts are avail- \ able with each heating 3 units. Two \ gas hot water heaters supply domestic I hot water. Electrical service is se- parate for each unit with service be-' \ ing 30 amp fused with Romex wiring. Washer and dryer hook.ups are avail- able, \ Tncludes plaster/paneled walls or car-\ pet, hardwood, pine and asphalt tile floors. Overall condition is average, \' with redecoration needed. ' , , , i , I I ! APpraisals. Praparty Consultants THIRD and MARKET STREETS, LEMOVNE, PA, . ----.-..... MARKET i~jJ jJ IWACH ., This Approach yields an indication of value by comparing re- cent sales of similar properties and making adjustments for time, location, physical and other differences. Sales of apartment units studied included the following: 1. 418-420 Third Street, New Cumberland - contained 4 units and is situated on a 44 x 140 foot site and is in superior condition to the subject. Indicated price per unit is $16,750. 2. 232-234 Walnut Street, Lemoyne - an older 7 unit structure sold on Articles of Agreement in December, 1979 for $79,000. Indicated price per acre is $111286. per unit. 3. 411 S. Market Street, Mechanicsburg - an older aluminum and frame 2 story, .s unit structure sold October, 1979 on Art- icles of Agreement for $60,000. Indicated price per acre is $12,000. per unit. Based on these and other sales studied, the value indicated as of November 17, 1980 is in the range of $11,500. to $12,500 per unit. Accordingly, the value range indicated lies between $69,000. to $75,000. Considering present slow market conditions and high interest rates, the most probable sale price is considered to be at the lower end of, the value range. SAY: Seventy Thousand Dol1ars___________________($70,OOO.) JOSEPH McGRAW . Appraisals. Proparty Consultants . THIRD and MARKET STREETS, LEMOYNE. PA. 1. Did decedent, within two years of death, make any lransfer of any material parI of his estate willlOut receiving valuable and adequate consideration? (Answer "Yes" or "No" ,) 2. Did decedent, within two years 01 death, transler property from himself' hersellto hllnselflhersell end 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 arr. cl~l\med 10 be nontaxable, provide the following information: a, Age of decedent at time of transler. b. Copy of death certi Ii cate, c, Affidavit by lhe attending physician indicating the slate of decedent's hei1llh 'Ii lime of transfer. d, All other information supporting nontaxahilily oflranster. 4, Did decedent, in his/her lifetime, make any transfer of property without receiving a valuahle or mleQuate consideration therefor which was to take effect in possession or enjoyment at or aHel his/her dei1th? (Answer "Yes" or "No".) a. Was there any possihility that the property transferred mighlretufll to tr;msfe:or 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 withoul receiving a valuable and adequate consideralion therefor under which tmnsleror expressly or impliedly reserves lor his/her lile 01 any peried which does in lact end before his/her death: a, The possession or enjoyment of or 1I1O righlto income Irom the property transferred? (Answer "Yes" or "No".) b. ,The right to designate the persons who shall possess or enjoy lhe property transferred or income therefrom? (Answer "Yes" or "No" ,) 6, If the answer to five b, above is "Yes," stale whether the right was reserved in decedent alone or others. QUESTIONS CONCERNING PROPERTY TRANSFERS ,. 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 hllleficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could relJertto decedenlunder terms of transfer or by operation of law? (Answer "Yes" or "No" ,) 9. If lhe 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 nnd others? (Answer "Yes" or "No".) , , REV-453.U-SO) COMMONWEALTH OF PENNSVLVANIA OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT DECEDENT SCHEDULE "D" BENEFICIARIES ~~\ ~ (Instructions on Re'Jt'fse Sic/c) Estate of MARY E. NESMllll BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY DECEDENT BIRTH Bettie L. Palm 14 w. Vine Street Shiremanstown. FA 17011 Daughter Yes Adult Rest. residue and remamder --' - -- --------- -----,-'- ---.------.-------- -- . , - -, The above beneficiaries are living at this time except for the following: NAME DATE OF DEATH REV.454 EX+ (3-10) . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT '* SCHEDULE "E" JOINTLY OWNED PROPERTY (Instructions on Reverse Side) Estate of MARY E. NESMl'lll ITEM TOTAL p\ VALUE OF DEPARTMENT DESCRIPTION MARKET DECEDENT'S VALUATION NO, VALUE INTEREST (Offici.' Use Only) l. Dauphin Deposit Bank and Trust Company, Harris burg, Fennsy1vania, Checking Account No, 67- 17-690-9, established January 12, 1978, in the nanes of Mary E, Nesmith and Bettie L. Falm. Balance as of Date of Death: $7055.25 $ 7055,25 50"1. $ 3527,63 , TOTAL THIS PAGE $ 3527.63 J'f~ 7. ~ J All 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. 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, Indicate the total market value of the jointly owned property, Indicate the percentage of the decedent's interest. Indicate the market value of the decedent's interest. , ..' i_; C ." Cl n >- t"l ;;- ~ Z ;;- 0 0 Cl Vl Cl - Cl n c: v ~ z :::: z r-' t"'1 t"'1 '" Z 0 9 r-' ;0 - Z Z t'1 ~ t'1 ~ Z I P o-l - - p -< Vl .., Vl Z 0 Vl 0 o-l 0 'T1 I 'T1 '" ~ I ~ 0 I "11 I - "11 0 - Z n ;; r-' c: Vl t'l 0 Z -< ;; S; ~ t'1 ;;- ;;- :;:l '" REV-51B po (7.BO) . COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATtDNS HOTICE OF FILlHG OF APPRAISEMENT Ms. Bettie L. Palm 14 West Vine Street Shiremanstown, PA 17011 RE: Estate 01 County of File No. N~r'Y 1':1; 7.~bet,h Ne9mit,h Cumber land 21-80-0798 Dear Ms. Palm: You are hereby notified that the or'igin..1 appraisement in the estate of M~!"Y 1':1; 7.Rbeth Nesmith has been filed in the office 01 the Register 01 Wills 01 r."mhp!"1~nn County on Cld-oh,,!" ? , 19 .lll.. Said apprai sement reflects the following valuations: Real Es tate Personal Property Jointly Owned T ran sIers Total NONE $120:;.00 ~,<;27 .63 126.705.00 $nOI~<;7 .6::! As to such tax that is paid within three months from dote of deoth, a five (5%) percent discount is allowable. As to any tox that remains unpaid alter nine (9) months (Iilteen months when death occurred from Decernber 22, 1965 to June 16, 1971, inclusive; and twelve months when death occurred prior to December 22, 1965) from date of death, interest at the rate 01 six (6%) percent per annurn is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days alter receipt 01 said notice as provided by Section 1001 of the Inheritance and Estate Tax Act 01 1961,72 P.S. 2485-1001, P.L. 373. Date n,.t:nhpl"" ?J 1QR1 Sl.".---~~ Title Chief Aooraiser HOTE: This is not a bill. REY-4!l4 EX+ l5-&OI INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) 21-80-0798 (i] Original o Supplemental o Remainder File Humber Estate Name Mary Elizabeth Nesmith Date 01 Death November 17. 1980 Social Securi ty ~umber 186-28-4095 REPORT OF IHHERITAHCE TAX APPRAISER I, th. undersigned duly appointed J"herilance Tax Appraiser in and for Ihe Counly of Cu~berlafcd Pennsylvania, do respectfully report Ihol I "ave appraised the real an~ personal property os reporte in Ihe oregoing retum at the values set forth opposite each Item in the last column to the rig tin Sche es "Au, liB", "C", and lie" Doled: October 02. 1981 En IHVEHTORY VJ.LUE AS APPRJ.ISED CODE ADJU$TMENTS (HARRISBURG USE ONLY) REMAINDER J.PPRJ.ISEMENT CODE Rool Prope,ty (Schedulo A) Personal Property (Schedule B) Jolnt.Held Proporty (Schodulo E) Transfer. (Schedul. C) s 00+ to+ 92+ 21H 12 30+ TOTAL GROSS ASSETS 93- Leu O.bts and Deductions (SCHEDULE F) CLEJ.R VALUE OF ESTATE o Life Esfale o Annuity 40- ~ FJ.CTOR PRINCt PLE VALUE CODE FOR USE OF REGISTER ONLY Tax on $ CODE COMPUTATION OF TAX $ $ $ $ $ 6% Tax on $ 15% Tax on $ Tox on $ Tax on $ Exemption s T otol Esto fa TOTAl. TAX INTEREST FROM BALANCE TO $ $ $ Less Credtts DATE OF PAYMENT INTEREST TAX CREDIT AMOUNT PAID DISCOUNT $ + $ $ = $ = + IHTEREST FROM BALANCE TO $ .c: 0. ..... ..., .c: 0 0 '.... CIl E ~ ~ CIl ~ ~ OJ 0 ::; ~ p::: Z E-< ~ <: .c: '0 0 Z I>l ~ ..., III ..; s.. 0 :>< OJ 0 0... 0 .0 '" .0 Iol Cll " rn " '0 ~ C ;:l ..... s.. ~ c ~ 0 '.... OJ ~ N ... ...:I r<l ... :c 0... ~ t"- <I: s.. ~ t>J ..., U z s.. @ " - Cll '" III '"" 0 :;: ... C,) I>l '"" - 0 !;;: ~ p::: ~ 0 ~ ... 0 '" 0 z d rn '" >- ... 0 - r<l Z ~ ~ ... W Z Z ...l ci - 0 Cl: z ::.: Iol ...l Z ::E z 0 ::> u ~ w - ~ {/) ~ 0 0 <I: Z ~ r<l U 0 "- :l . '1 II \ \ I ! I I I ; 1fa~~t luItU cutO .- QJtl~hultC1tt I \ I I I I I I and! I, HAllY ELI:GADE'rll NBSl1ITIl of r,emoyno, Cumberland County I Pennsylvania, malee, publish al1.d declare this to be my I,ast llill Testament, hereby revolting and malcing void any and all former l1ills by me at any time heretofore made. 1. I direct the payment or my just debts and funeral expensos as soon after my doath as Jllay be convenient to my Executor herein- I j 2. I give and bequeath unto my daughtor, Hetty Louise Nesmithl Palm, all shares of stock ef any banlcing inst1tution or other I , after name d. corporations, standing in my nallle at the time of my death. All the residue and remainder of my property, real and persenal, I givc, devise and bequeath unto my husband, Paul L. Nesmith, if he survives me. 3. If my husband, Paul L. Nesmith, does not survive me, I givc, devise and bequeath all of I1IY property, real and persenal, unto my daughter, Betty J~ouise Nesmith Palm, if she survives me. 4. If neither my husband, Paul L. Nesmith, nor my daughter, Betty Louise Nesmith palm, survive me, I dispose of my estate as follows: A. I give and bequeath the sum ef Fivo Thousand Dollars ($5,000.00) unto Trinity Lutheran Church of Lemoyne, Penna. B. I give and bequeath one-half of the residue of my estate to my nephews and nieces and children of deceased nephew, as follows: te Bernard Samuel Lloyd, ~/Glh., l,) \~t,ll",I..I. r. r,lel",1 1/(,"11' . ..:, " , , '. , to Hario L. Phillipn, 1./6 th; to Il;u'y Suo l';bort I l/Gth; to Paul I,loyd, l/Gth; ~o tllo old.l,h'Oll nf ,1 a 11I1"1 f.1.n,YII, ,10C'H'"Oll, l/G,th, in o'lual uhi..\ro:). 'I'hu 111:,HIU Ill" all,V c1UCOll:HHl lC)I:I\1;o~l to l.d(~o.Lvu Lho uhnro of tho docodont. c. I givo and boquoath the ~ollluininR one-half of the residue of my estate unto the brothers and sisters IIf 111~~ hll!-thRl\fl, .tn eqll~,l ~''''lt'nl! t I:hc i:l~l.1o nf ~n:f flCCCi'!P"Hl - 1 - 21-80-798 TAX AT 6% , i J .~-:--_~_,..,.,._~ ~_ -, - . -- --....... ..... ..,.-r --... 1 ~,'REV'"'2E)h'';''' >",,-, " ' ~[ffi?,}}'.\iPt,~1::~:;:\:{i(:'" ,COMMONWEALTH OF PENNSYLVANIA, ' 4 NO.K';-:29582 ' " ' , DEPARTMENT OF REVENUE I ':'J!,-;:, , :",1. " '.,' OFFICIAL RECEIPT · PENNSYLVANIA INHERITANCE AND ESTATE TAX It.""" , ill I . i ... I II I :: , , l r,~ RECEIVED sette L. 'aI.. \ I FROM . -, 'ADDRESS 5 W. Main Su.et TAX AT 15% TAXAT_% , . ESTATE TAX Shl~.tOWft, Pa. 17011 '--esTATeINFciRMATiON:-IiOViabii-Yi;T9ao----- DA rE OF DEATH TOTAL TAX CREDIT 636.28 FILE NUMBER DATE OF PAYMENT Juan 12, 1981 MARY BLIZABBTB NBSM Cu.abel'land m m LE5S DISCOUNT PLUS % INTEREST (FROM TO_' NAME OF DECEDENT COUNTY 636.28 - . ------- ------------ --- -- ------ -- -- - ------- TOTAL AMOUNT PAID POSTMARK DATE 'REMARKS. "PAm Olf ACCOUNT" SEAL RECEIVED BY t REGISTER OF WILLS -.-.-.---- _._-- ------- ------------ 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 in~luding 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. , i I 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 c1airned by a parent or parents who are mernbers 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. r- ." " () > m E; !1 z > 0 0 " Vl C'l n c::: " -l Z ::: Z t"" m m :>:: z ::0 > !=l - !=l t"" Z Z m -l t'1 -l Z !=l !=l -l -:: Ul m - Ul Z 0 Ul 0 -l 9 "rl "rl ::0 ~ ~ 0 - "rl J.) 0 "rl N - r::.. Z n '-, - ", Q. Ul::'1 > U. ' '-' t"" ...!..' N ~~ c::: :::>~. or.. ~ ~< Ul u..:~~ -... m 01.. ~ ICe:: 0 = OuJ cr:"" -:; ~..C) Z 0-- u<.? ~:t: :;; ",,'" ~ -::> -:: -< DODO 50 ~u m m ~ u ~ > ::0 INSTRUCTIONS FOR COMPLETING SCHEDULE uF" 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 Decoun\, tho name of the estate and file number should be cleurly print- ed on the check or money order. This assessment is made in accordance with Section 708 of the Inheritanco and Estate Tax Act of 1961 (72 P,S. ~ 2485.7081, To the extent that inheritance tax is paid within three (3) months after Iho death of the decedent. a discounl of five 15) percent is allowed (72 P,S, 9 2485,716). Inheritance Tux, other than lax on a futuro interest, is duo at the date of the decedent's death and becomes delinquent 81 tho expiration of nine (9) months alter the decedent's deiJth (72 P.S. ~ 2485.711). Inheritance Tax on a future interest is payable within three 131 months after the transfer takes effect in possession and enjoyment and is delinquent thereafter (72 P.S. ~ 2485-7121. Calculate interest from tho delinquent dale 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 12days .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 19days ,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 within sixty (601 days after receipt of this Notice as provided by Section 1001 of the Inheritance and Estale Tax Act of 1961 (72 P.S. ~ 2485-1001), Make check or rnoney order payable to; "Register of Wills, Agent" Mail to the address Iisled below: