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21~80 SU4
PETITION FOR LET'tE~S OF ADMINISTRATION
IN THE ESTA'n; OF :.:..;ld,\Y),....f.::S~1.d-.....(9.~'.-"~l--......... IlECEASlm,
To ".....,:;.).Q~,,~,..)>.,.. ...~9.~''''l'' ........ .... ... .,.....,...... .,..... ........ ..,..... ......"....'
Register of Wills for the COtlllt\' of Cllmherlalld, ill the ('1I11111101lWOallh of I'e II 1I",'I\'a II ill,
~. . '
The Petitioll of .,..,.~.7)..@.'0.....,h.:.,.L~,c!-\....,...............,.,..,..........,.."....".".""..,............,.."."."..,',..,'
...,....,.......,.." .""...",..,...,..........,......., respect fllll~' showe'i-h t ha I -::~.,( h~.\. ."-,g.\?~?~~.\.,.~.&.:.~,c\,...,, ,..." ,...
'd t I' L "'V\.\.l~J'I" '1~,\Vn"hi\l (' I 'I I C', t,. ~I'lt.. 'II' PHIIII"'"l
\vns n rest en 0 ..... ..-;'S"......... ....~..."........................I) I . tIIll Jet HIH ,( un . . .l I ... ..... OJ.,.
.OI'Otlg 1 .
vania, and a Citizen of Ulliled States, and departed Ihis life intestate i;1 the C~tlnty of ))~!,~~(J.U.......
,............,..,..,............."..,.. IInd Stille of .. .,.,.3=:::l.~r l.d..q" .,.... ......... ...."..".,."".......",.,..,..",....,.....".,',..,., ",. ....,......
on .....,...........................,.... the ..............."':s,'::~............ day of .......;r.(~~~"",'~!(S..,..........., A, u.. 1!l..fl,y",
at the age of ..i?~.... yellrs, . ... . . c
That the said ........99..~:'::.....J?,~~~d...~9.~~,r:-.~............ deceased, left sllrvivilll( the following
named widow or husband, heirs and lIext to kill, to wit:
Name
....J(Xt,'A. D. LO<A>r
..'..........'..........'.."'....."..'.......'\'...".'..."
....ng.,!:-),,',L-;,~,,\J...........,',.......
Relationship
,..,...~..n.,.~......,...~:!~(~
. ..,',...JN~.~,th. ~,~:,..,........"..
Residence
.7.~,~,,:,.J::!,.f?\,",J:\9:-:<.-,(,\:~~p:
..."....,......"..L,(~,r,.'t1..C..,.."........,'
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That those above named include all of the next of kin, so far <IS known,
The said decedent was possessp.d of personal propcI'ty to the estimated vl~lue of;.$....,I,+{,~~.;..~:9.,....
and of Real Est<lte, less incumbl'<lnce, to the estimated value of $.................................. as near as can be
ascertained,
That the said Real I';state in so fal' as is known is located in ........,...........,.................,.........................
........................................................................................................................................................................................
Therefore. your petitio~~r(~) I'espectflllly IIpply(ies) for Letters of Administration in the above
named estate,
....
, .
Dated ,..,:ff,,?r.,~!,~t.......l.~..:::;:.:..rJ A. IJ" I!l..$.?-
SIgnature' and Address
of Pctitionel'(:';)
......'1j:tt,~...?...~~.....i.........)f
.,...,.....,....,+..,...,.....l1.,."....""Si..-..,f..ll.'?],'fl.. .
.....,...,......,...,.....,.............................................................
.,...,...,................".......,..................."."............................
.~
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COMMONWI';ALTH OF I'EN;\SYLV ANIA 1
COUNTY OF CUMIlF.RLANIJ t 85:
.."..,....,...............,"',:!..<;;.'.9:,~...:D...,..C(0..C~.......,........".............,............".......,.........,.,...,.,.".......,..', named
in the above application bein!: dull' ....t?~.L~.~....r.,................,......... accordin!: to la,,", ~ay that the facts set
forth in the above application arc true to th', Ill'sl of ..h.~!C:... knowled!:e and belief.
......,..........,.,&~9.m,...."....,..,.,..,..,... and subscribed 1 ,....,....,.r)..".fJ).:..~-::J.........."'...,..,.."
before me, \ .,.""..",. .....,...,............"....."....",.,.,..,...,...........,...,......."
....,..........F.!i!~.rn!!o,+.Y.,..~9.~............,. A, D" ln~g..... ,................................................,....,..,.................,..........,
...,qr;/~...t2..:...-t:?,~,.......
tI {/F Register
Filed:. ......~~,~~~Y...;!,7,l..},.9!}?.....................
..,...,..............,."...............................................................
A Uorney: .~J..~~..,J?,',.R~.~,*t1.~~%,h,~
(;I.X ct./ >
.seD iJ, ~((~ ~ Jf
1-\6vn.:"bv-~1-v-a, 17/D8
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA lss:
COUNTY OF CUMBERLAND f
................... ,..', ,....' ..,::::d..9.9:;~,..,];)....... ,~,Q:\-~,r.:~....,....",..,. ........,.. ,.. ......... ..,....,........".... ........ petitioner (s)
being duly ....,..,~>.I.1i?,r.Y.:\................................ acCOrdi!!2 to law do ..........., depose and say that as the
administra -j,f.,\~...... of the estate of .....:::I:i;:b.... ,....0,~~d.........~,Q,~U:,~...................................,..,........
............"..........................................................................................................................................................................
deceased ........................ 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.
,........,....,l?,!,g;r;'.UO".......,........,.........., and subscribed
before me.
....z:;-}jj~~.~~r.Y...!9,.....,.. A. D,. 19..~,?..,
R;it,!df(d,~._-
.....,.,'~7.\,..,..p.,..!2td.-~(,,~,..,....,..,.....,........
............................................................................................
DECREE
Be it remembered that on the .....),..7~h............,.. day of ......Ji',~p.rngy............,....... A, D.. 19,..,~.?.
Letters of Administration in the estate of ......,........' ........,!T.g!::m)!:9,p.~,;r;,'!i..l09.~:r.Y.,....................................,
,.... ....,...., ....,., ,..",............ ,.." ....,.., ....,....,... ........ ........ late of .." ....,.., ,L.Q1\\QY.n\:t... ......... ....,....,..,............ .....' ,......,..
Cumberland County. Pennsylvania. deceased, were granted to ,......,~!?!ID..,:p",..JB.",:r.y.....,....................,..
........................................................................................................................................................................................
Witness my hand and official seal the day and year aforesa~~ ~ ./ , _ ~ ~
................,qj/t~...(l.,..;..~(;~,..
~
'I< SZTf -1 ..;, ~r- I) /1' i I ( I I.~ T ,..r'/, :" ~ l/ t/'R/~-/5>...,{. c.~..3 - p:':..'.... b(ft.
21 0 ' ",.1' . ,/ ~
so. . /: ' 'r 'v) (?.: ,.' (. I ( .' I', r..'
PETITION FOR LETTE(tS OF ADMINISTRATION
-\ '> I It"
IN TilE ERTAn; OF .,....:.d.\I.~....~..<',;.. ~L:~:::...........'.'..".~,..':;:..'::I.... llECEASEU.
To ,....,...IX\\\~.y.".,',.,.C,...".....~(..\!.-l,)..:~..........,...................,.",.",..,."..."...
Register of Wills fol' the rOllnly of ClImhel'iand, ill I he ('omnlllnweallh of l'enll"ylvania,
The I' t't' f - ')-'r:' y. {<C: \ \ . .' ,.' ,i . \
e I Ion 0 .........' ..... .....................t.........~.................. .....,.....:'~'.:.:..............~'~......:':.........,........,..:......
.......................................................... I'e"peclfnlly shllwel h. I hal ...........:J.\,J\.,.\.......~...\.\!.!..,.d:.......L..\l.\,,,,i~." (
'd t f J ,',e '-' , C' TowlIship (' I I let' St,t f P ns I
was a reSl en 0 ......... ,.......:...,,:.......1,.10.1...; ..............."1' 0 I I . um >et' HtH Qun ~ I" ~\ e 0 en. Y -
r lor I g 1
vania, and II Citizen of United Stlltes, lIn(l.1~ep"I'leflthis life inte"tate in the COllnty of ,c.,':.!:,'..~,~,(?f:.~:.,d
...................,..,....,...., ,., ,... alld Stat e of ,.... ...,. :/.:11:.,....... ,.....'". ....,.. ,.... ,..,..,."....,........,.......,."..". .,.....,.."................,'
on ......::JJi...,\,(?,,).............. the .................~!!.................. day of .........;;":.7.lJ,~:l...~...............,....... A, D., 19.f:~:....,
"7 r-
lit the lIge of ......:<>...L, yeal''', ')
That the said .......:J:~.h,r.l.......k.b.\'..~.d.....J.~:.~;:',~"'.~C... deceased, left sun'iving the following
named widow 01' husband, heir" and next to kin, to wit:
NlIme
Relalion"hip
Residence
,..,..2:,~!.-.::,....."Z:.,....!::~,~,'::,:~.!~,:,:,',k?;~"",
<;Dl. /)!rii!iJ-f")1- ,.{/}...
................................................................ '
....' ,f.).\.M?.y... ..:f.:." ..\:..\;:h~,'!E~.,...,..
,....,,,d.9.y..c..f.., ....1., c".. l:,., ~.~:-: ,I,}..': (-..."
,.,.....f.I,'.,\.,J~..(..\"?,..".,."..
"... ....::'),:..~):,\ ,E. !~..."..,..,'"
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That those above named include all of the next of kin. so far as known,
Q ~ 'f) -412'<~."j,
The "aid decedent was possessp.d of personal property to the estimated value of $.."..,~;..~:Q,~~:.:,........ -
and of Real I';state, les" incumbrance. to the estimated value of $...................,.............' as near as can be
ascertained.
That the said Real Estate in so far as is known is located in .................................................,........,.....
.......................................................................................................................................................................................
Therefore. your pelilioner(s) respectfully appl~'(ie") for Letters of Administration in the above
named estate,
Dated ....P.::,~.:....3.?..,........................ A, u" l\f,?.....
Signature and Address
of Petitioner(s)
) .~
,":"",":_ i'., f .,~-' p'(v-'1,...
,J(...'P'..,;y:>n..'''~.., .. ..,...,..,"Z)--,.......,....,....
....,......,.,...,...........".........................................................
...",........,.........................................................................
\/10
,.........................,.............................................................
--'
f.J9jZ:2J
//-/7 of -.'2-
COMMONWEALTH 'OF PENNSYLVANIA 1
COUNTY OF CUMBI';RLAND \ ~s:
,..,..."....".,:.T.cy.(."t~.... "/.".,..0.,:",<,,<,, ,(7... ~.:J..,.,....,....... ...,... ,.., ..".. ... ......,.. ...,.......,.........",..............,...... named
in the above lIpplication being dul~' ............~;~~:..';8..~................... according to 11IW, Sll~' that the facts set
forth in the above application ,,,'0 tn", to the 1"'8t of ................ knowledge and belief.
sworn '
.....,..,....,.."."...,."..."."..................,.,.. and 8ubscnbed 1'" ....... "~7.'" .'.....'....'9'...=7'.'......".'..."."'..........
before me. .\..,.,.;:1/'..(lr:,!.,....:A;......"-/.t'::~.~(".."'......
..,.."......,....,.,J?,~~,,:,,}~.........,........... A, D.. I U,~.~..., ..........:. ... .,.,................,........,...""",.................,"" ..,........
..."11;, /'1 jl '
,....,/I(t.~:l.."c!.~.,..,,~.tz.(,;:a~,.'R'~~';~~~;...,
Filed:. ,......~,:.'::,7.~?:.~,...J~.~....~~,~,?..................
..,..................,..................................................................
A tlorney :
.,.......,.........,..............................................
none
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
} ss:
................ ....,:.:.J:;;;~s:,f.:.... ...1..,:..... ,k.?;:,~,',;...i?,...':-4,..... ,........ .......... .............. .................. ......,...., petitioner( s)
being duly ............:JU:i.',l,!?.x;,.....................,.... acc6rding to law do ..,........' depose and say that as the
administra ...-;b~i..)(,.. of the estate of ........,J:S'.~,\~,\.........?,~~~:?..-:.:~,.:\......,b9.,~,y...!:s:::-{......,......................
........................................................................................................................................................................................
deceased ....,:;;,!:J:::..........., 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,
...............,..,....,?,~~?:',~....,........,..,..., and subscribed
before me, /l X' -/; ~
......,........!?,~~.:....~,~...,..,......,',...... A. D,. 19~9..,.. x6;f;.--i:fiQ:,.7....',6{.S;c..;:<-:-:..,' ,.. ....,..,..........,.......
~}2 L ///(/ '--
R1llt(fk5l--(J.",..&rjt::t:ta.;k.!., ..............,.......... / ",{/.';.......,............,;..,..........,:;?'-;....'....'....l..'/:.{::.............'2J If
. ~ 'I? &tI..,:t,/.- 45.... II/! i i " i" .j7>(?,/ ("..',C- l?~ .(/-t1J~.. '-
') ~ ,~/' .l...ty ~L^ . j ~ . )
DECREE 0\ .....;) ~ y.,~ (/ (,'/1 ,/ u;:r./c./L/
.'/1 /<'1(/' .-,4-
3 Lst December -'.... ,. ! .,C_ 80
~membered that on the .........,..,.......,........... day of .........,..............,......,......,....,.... A. D.. 19....".......
- ~ ...-'---
Letters of Administration in the estate of .........,...... ......................,..,;r.9.h.n..,)3.Q);:~,F.t",\iQ,W,F.Y.',~.-.........,....,..,
.......... ............. ..,....,.. ........,...~:-:::;::-:::-.~.,'" .....,'.,... ...... late of ..,..., ......' ",...~.~!!:~,y.!:',~::: ::, ~,:....,..,........ ..... ........ ,....,....
C b I d C t P I'd '., "d'" .. tOed'" uoyce L. LO'.~ry
um er an oun y, ennsy vanIa, eceas~..-'~..wer-e..:.g:r.!..n e to ......................................................................
...,.... ......... ............... ..,..,::::::::=.._.=:::::::-::::~::~...., .......... ....... ,~,:::-:;:.:; :;", ;........~'.:'::........... ,......,....,..,............. ,....,........
Wi~s-mY'.h1iiiif and official seal the day and year aforesaid~ / --. ;' ";{;;,.. .'
~ :.:- _'/ /;. /,1 // ~,....~
..,.............~h(:.~j:..,'{;...,.., :.,l:t.'(,,(,~........,=...~,.
t' f 7 Register
-
,
Estate No.2.t~8,:',O......S,!)4
BOND
KNOW ALL MEN BY THESE PRESENTS, That '\'<,
Joan.. D...Low.ry. .....................................,....,
.......,.....,...,.....,......"...,..................,.....,..."..........,......'..........
.. ................, principaL.....,
and .. ..:r.r..a.. ".E!.J,!3..r.,s.,.. :rJ1.cJE!l11.I1.i.t.y... <::CJ ..,....,...........
...,...........~...p..<l,r..k.'.'I'<3:'!......P..i1.~,l:":~I3~l?i1.i..Cl',. ...p .3:.....1 Q 3
..............."......,....,.......,.....",...".............,
......................,............, sureL...........,
arc held and firmly bound unto the Commonwealth of Penns)'h'.nia, in the sum of ...T.wenty.,-:-:Eight.......,......
....Thcusand...and..,OOf.l.QQ............... Dollars (S..2.8.,QOO..QQ...), to be paid to the said Commonwealth,
her ,ert,in attorney or 35signs, to which payment, well and trul)' to be made, we do bind ourselves, jointly and
sc\'crall}'. and our and each of our heirs, executors, admini steators, succeSsors and assigns. firml}'. by these presents,
for and in the whole of the said swn.
-rJ..
SEALED and dated the ................jtp...~........ ............day of ...F.l3.p.:r.'1.a.,J:y..........................., 19.~,?..,'
WHEREAS, the above named ...............:[9,g.r)...P......):,..QW:r.y............................,....".........,..........................,.......
.....,........,....,...........................,...............,."...,...."................................... "..............'u..,...........................................................
has or have made, or is or arc about to make, application to the Register of Wills of Cwnberland County,
Pennsylvania, for the grant of letters .......c:>:f,...a.,9111,i.!l.i..s..t.:r.1l:t:i..9.n............,......................,..,..............m...............
on the estate of .....~9.1:\~...g().!:?~.r..t...~9.W.~.Y.......... ........................, late of .....M~J))qy.n~L...................,.........
Cumberland County, Pennsylvania, deceased:
THE CONDITION OF THIS OBLIGATION is, that if the said personal representative ............ or any of
them shall well and truly administer the said estate accord ing to law, this obligation shall be void 35 to the personal
reprcsentativc or reprcsentatives who shall so administer th c said estate; but otherwise, it shall remain in force.
SEALED and delivered in the presence of
:~~~,~~::::::: ::::~:
n _ _n______n__n__ _ .__.._n_ ______n___ (SEAL)
:;~tt~l=0:::: ~:::~~
Attorney in Pact
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------------------------.------------------.
--- ------ ---- --- -- - ---- ----- ----- ---- -- - ---
------------------------------------------.
-------- .--- - ..- - --- - -- - ---- ----- - ---- - - - --.
The Travelers Indemnity Company
Hartford, Connecticut
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS:
That TilE TRAVELERS INDEM:-lITY COMPANY, a corporation 01 the State of Connecticut,
docs hereby make, constitute and appoint
Robert L. Herr, Robert L. ({err, II, both of Harrisburg, Pennsylvania, EACH
its true and lawful Attorney(s)-in.Faet, with lull power and authority, lor and on behalf 01 the Company
as surety, to execute and deliver and affix the seal ol the Company thereto, if a seal is required, bonds,
undertakings, recognizances. rnllsents 01 surety or other II'rittell ohligations in the nature tbereof, as follows:
Any and all bonds, undertakings, recognizanceS, consents of surety or
other written obligations in the nature thereof not exceeding in amount
Two Ibmdred and Fifty Thousand Dollars ($250,000) in any single instance
and to bind THE TRAVELERS INDEMNITY COMPANY thereby, and all 01 the acts 01 said Attorney(s)-
in. Fact, pursuant to these presents, arc hereby ratified and confirmed,
This appointment is made under and by authority 01 the following by.laws 01 the Company which by.laws
are noW in lull force and effect:
ARTICI.E IV, SEClltl~ 1.1, 'fill' Ch;lirlll;\1l uf the Board. thl.l'rc"itlclIl, the Chairlllan flf the Finau(!.! CUl1l1uittcc.
the Chairman"!' the In:-.uranrc EXl'C",t i\'c COlllmiuee. all)' Seniur Viec Prc~idcnt. any Vice Prc:'lidclIl. all)' Second
Vice President, allY xcn.'tary or al'Y DepartlHent Serretary llIay appoint ;lttorllcy,,-in-fact or a~ellH with power
,I lid :\utl\llrity, il~ dcfllll'<1 or limited ill their rt.':"lpt.'t,tin' power.. of atturncy, for and on hehalf uf lhc Company to
execute anti delivcr, and allix the :;t.'.llu( the CUI\IP;lI\Y thl'relll, bOlllb. undertakillJ,:';, rero~ni1.am'e~, C()Ibcnts of
surety llr otlll'r wriltcl\ 11111i}.:at inn,; ill thl' lIal ure thereof ilml allY flf :>;litl 11l1irer~ 1\1ilY rcnHI\'e any su('h altoflley-
in-fact oral-:cnl <lIHI rC'\'llke the !l(lwer alld alltllllrity ~ivelltll !liln,
ARTlc\,E 1\', SI'.CTltlS 15. Any hll1\lI, uuderlakiu!-:, ret:Ol-:nizatll'e, con,;cnt of SlIrety IIr written ohlil-:ation in the
natllfe thCrL'tlf :"lhall he \'alid ane! hinllinj.{ UpOll the COlllpany whcn sh::ned hy the Chidnnall of the Board, the
l'resident, the Chairman of the Finance COllllllittec, lhe Chainnall of the IlIsllr;lllce Execllti\'e COllllllittec, allY
Seniur Vice Presidenl. all'\' Vice President Uf all\' Second \'ire Presidelll and l1u1\' attested aud se..lcd. if a seal is
required, Ioy aUY Sceretary or auI' Del'ar""c<it Serrelarr or aUI' '\"i,'auI sCcretary or when ,i~ned Ioy the
Chairman of the Board, the President, the Chairman uf the Finance C01llmittee, the Chairman of the I'lIsu!"ancc
Executi\'c Committee, any Senior Vice Prl':"lident. any Vire I'rc:;i<!ent ur ,lilY Sel'UlUI Vice Presidcnt and Clluntcr-
';~ned 'u,,\ ,.a\ed, if a ,ca\;, require,I. hy a "uly anlhnrizcol allnmey,;n,f,tct nr a~cn': anol any ,nch hnnol. under,
t:tkin!-:", rcco!-:"lli7.am'c, consent of surety or written ohlil-:atillll iUlhc nature thereof shall he valid ami hilldin~ upon
the CUlIIpany when duly executed anel scaled, if a ~eal i,; ft'qllircd, by CIne or more attorneys.in.fact or ap:cnts
pllrsllantlll;\lul within the limitsClf the ;\uthority ~rallte<l hyhi,;ur their power or Ilowcr~ of attorney.
Thi5 power of attorney is signed and scaled by lacsimile under and by the authority 01 the lollowing Resolu.
tion adopted by the Directors 01 THE TRAVELERS INDEMNITY COMPANY at a meeting duly called
and held on the 30th day of November, 1959:
VOTED: That the signature of any officer authorized by the By-Laws and the Company seal may be affixed by
facsimile to any power of attorney or special power of attorney or certification of either given for the execution of
any bond, undertakiog, recognizance or other written obligation in the nature thereof: such si~nature and seal,
when so used being hereby adopted by the Company as the original signature of such officer and the original seal
of the Company, to be valid and binding upon the Company with the same force and effect as though manually
affixed.
This power of attorney revokes that dated September 14, 1965 on behalf
of Robert L. Herr, Robert L. Herr, II
IN WITNESS WHEREOF, THE TRAVELERS INDEMNITY COMPANY has
presents to be signed by its proper officer and its corporate seal to be hereunto affixed this
day of October 1971 .
caused these
1st
THE TRAVELERS INDEMNITY COMPANY
By
fUdm7'J4'~"-
Secretary I Surety
State of Connecticut, County of Hartford-55:
On this 1st day of October in the year 1971 belore me personally
came E,:\, Hou,er III to l11e knowu. who, heing by l11e dnly sworn, did depose and say: that he resides in
the State of Conuectictlt; that he is Secretary (Surety) of THE TR:\ VELERS IN[)E~\NITY COl\\P:\NY,
the corporatiou described iu and which execnted the aho\'e instrnl11ent; that he knows the seal of said corpo.
ration; that the 5eal allixed to said instrumcnt is such corporale seal; that it was so affixed by authority 01 his
ollice nnder the hy-Iaws of said corporation, and that he signed his name thereto by like authority,
~)V~
Notary Public
My commission expires April 1, 1974
.$"~. 'O^,~
E-I",.....'....~"
.:'~..... ........~
go,:, NOTARY .:~C\"
~.; ~., ,
'O,~. \,"~,u.L1~../ j
~o ,..,...,....... O\)~.!;f
"NEC1'C .:-
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(Over)
~_IH(I'J.\ ("jI I'RIIlHl'ltl U.~,A
CERTIFICA TlON
I, D, .I, Na.h, :\o;si.lanl Secrelary (SlIrelY) of THE TRAVEI.ERS INI)E~INITV COMPANY
certify that the fore~oill~ power of at!O\'1ley, Ihe above quoted Sectioll. 13, allll 15, o{ Article IV of Ihe By-
Law. and the Resolntioll of the Board of Direl'I'''. of No\'Cmber 30, 1959 have not heen ahrid~ed nr revoked
and arc now in full {orre and elTect,
Signed and Sealed at Hartford, Connecticut, this
16th
dayo! February 1982.
irA'
(j'.~~
. Assistant Ser.retary, Surety
THE TRAVELERS INDEMNITY COMPANY
HARTFORD, CONNECTICUT
Statement of Financial Condition-December 31, 1970
ASSETS LIABILITIES, CAPITAL AND SURPLUS
United St;ltcs Cu\'crIlmcl11 hOlld.. S Hi..vm,61i .00 I.Ol'''CS Hlld I.U:'S Adjustment CXpCIl~ S 665,291,426.03
Other public hOllds . in.l,()71,,\:i.\.17 UI1l..'Olrncd premiu1lIs . .H.l.287,195.66
:\11 othcrhonds . . . . . lH.7.\9,18t.lf) Rc~r\'cforltIXcs.... 17,994,674.79
Stocks-Preferred elr ~\larallICl'll .\lJ,7i8,MC),60 All lIther rcser\'csand liallilitics 66,049.-140.2.'
-Cnnlll111ll 12.1,-128.1)8.\.8.\
Renl Est"tc . . .
Cash 011 hand ani! in hanks, .
Premiums in c(Jllrs~ (I( l'olll'ftilln
Interest accrucd
:\11 nth~r ao;~ts
o
(),052,.H()..\7
1.I.\.228,57i. il
1.~ ,I HI ,5.\1)..11
52, iiO,.I()I).'J()
TllTAI.I.1.\III1.ITIES
5pt.'Cial Surplus Funds
Capital. . , .
1 Jnassh':l1crl SlIl'plus . .
TnT,\\, C.\I'ITAI. AS)) SURI'I.US
To 1'.\\,
SI,I22,622,736,71
S 0
10,000,000,00
209,0l9,2H.57
S 219,019,224.57
SI ,.Hl,641 ,961,28
.---..-----
TOTAl.
SI,.Hl,6ll,'!6I,2h
The (orc~oil1g is:, Cllrr~ct slatemenl or the finan,ioll condition or Thc Travl.'lers ludemnity Company as of December .n, 1970.
I, D. j, Nash, Assislant Secrelary (Surety) of THE TRAVELERS INDEMNITY COMPANY,
certify that the fore~oin!: is a true and correct statement of the financial condition of the Company as of
December 31, 1970,
~
'Assistant Secretary, Surety
5-1869"\ (BACK)
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21.80 80,1
No....,.....,......,...............
Renunciation and Request
In the Matter of the Estate of ....,.-=s.Qh.r.:\..............K.\),2..~..'.S.:\..,...........kQ,~,~:::::--C.....................
To ......,/:-:llt,@!t',..,..c~,..,b,~-:.~.~,!.Lr.............................................................. Esq,. Register for the Probate of
Wills and granting Lette" of Administration for the County of Cumberland. in the Commonwealth of Pennsylvania,
............, the undersigned, being the ..,..)1..(:.I.1.1.5-.1.::-!..................................................,....,..................,.........................,
,
..............................................................u.........................'.......,.,..........."........................,.....,..................................................
.....................n......'...............,.......,.............................................................,.....................,.....,.,................................................
..........................................,....................-...............................,.'.....,.,..",..,.....,..........................................................................
do hereby renounce ..................0."/.....................,......... right to have Lelters ..,..l\;0n~,;,~,j..,~;),::l:B.,t\-d..~f.,~..,....
....,.........,.................,.............................','......... on said Estate issued to .......I:q.~Ky.....,:f,.......l0:!.~,d..jSy........
............~..................,..,...........................,..............,... ........'.......................... and do hereby request you to grant
the same to ,....",39.j.,C..f..",..,., ,...b,:.,....\"'.C~~..~, is:'('' .....,......".......,......"..,....,.."....",...,..,....,.........,........... ,..
Witness.......,..........hand........,., ,....and seaL...... ,.... ..this...... ............ .3..(2111........................................................
day of ,.....,......f).e..~...................................A, D, 19,[.-:z!,
Sealed and delivered in presence of
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHAN'S COURT DIVISION
IN RE: THE ESTATE OF JOHN
ROBERT LOWRY
: No. 21-80-804
PETITION FOR REVOCATION OF
LETTERS OF ADMINISTRATION
TO: The Honorable Judges of the Orphan's Court of Cumberland
County, pennsylvania
AND NOW, the Petitioner, Joan Lowry, by her attorneys
Wix, Wenger & Weidner and John R. Fenstermacher, Esquire,
pursuant to 20 Pa.C.S.A. 3181 and 3182, respectfully represents
as follows:
1. The Petitioner, Joan D. Lowry is an adult
individual residing at 2721-A Green Street, Harrisburg,
pennsylvania.
2. The Administrator, Joyce Lowry, is an adult
individual whose last known address is 506 Market Street,
Lemoyne, Pennsylvania.
3. The decedent, John Robert Lowry, died on January 3,
1980, intestate, as a resident of Lemoyne, Cumberland County,
Pennsylvania, leaving to survive him, as the person who is
entitled to the estate according to the intestate laws of the
Commonwealth of pennsylvania, the Petitioner, Joan D. Lowry,
surviving spouse and the next of kin of said decedent.
20 Pa.C.S.A. 2102.
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4. The Petitioner was married to the decedent on
June 19, 1977, in Mumford, Tennessee by Reverend Kulow as
evidenced by a marriage certificate issued on June 14, 1977.
Said certificate of marriage is recorded in the Office of
County Clerk, Covington, Tennessee, Book 46, Page 563.
5. The Petitioner is a party entitled, as the
decedent's surviving spouse and heir, to her intestate
share of the decedent's estate pursuant to 20 Pa.C.S.A. 2102.
6. The Petitioner is entitled to be the Admini-
strator of decedent I s estate or she must renunciate her right
to do so for another individual to be so appointed. 20 Pa.C.S.A.
3155 (b).
7. On or about January, 1980, the Petitioner
contacted the Lowry family and their then counsel, John Rively,
Esquire, advising them that the Petitioner was the decedent's
surviving spouse and the petitioner made efforts to determine what
assets were available for distribution from the estate.
8. Counsel for Mary Lowry advised Petitioner that
there were no assets in the estate.
9. The death certificate issued by the State of
Florida listed the decedent as never married. (See Exhibit A
attached hereto and incorporated herein by reference.) The
listed informant on the death certificate was Mary Lowry,
mother of the decedent.
10. Petitioner is advised and therefore believes
and avers that Mary Lowry and Joyce Lowry knew that the Petitioner
was married to the decedent in 1977 and remained married to the
decedent up to and including the date of his death.
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11. The Petitioner began proceedings in the State
of Florida to have the death certificate amended to reflect
the Petitioner as the surviving spouse of the decedent.
Petitioner is advised, believes and therefore avers that
the State of Florida pursuant to their requirements, advised
the informant listed on the death certificate, Mary Lowry,
of the request for amendment. (Exhibit B attached hereto
and incorporated herein by reference.) Mary Lowry was
provided 30 days to respond to the State of Florida of any
ob;ection to the amendment. The State of Florida then
forwarded to the Petitioner, the material for final amend-
ment of the death certificate evidencing a failure of Mary
Lowry to respond or to ob;ect to the amendment procedure.
(Exhibit C attached hereto and incorporated herein by reference.)
12. The Petitioner is presently processing the
amendment of the death certificate to reflect that the
petitioner was the surviving spouse of the decedent at the
time of death.
13. Despite the information provided to the
mother, Mary Lowry and other family members of the surviving
spouse's existence and claims, a Petition was presented to
the Register of Wills for the granting of letters to Joyce
Lowry, without the Petitioner's knowledge or renunciation.
14. No renunciation of rights to the granting of
letters of administration was executed by the Petitioner at
any time.
B,~~,K lUJ PL~l
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15. Joyce Lowry made representations under oath
in the petition to grant letters that all facts set
forth on the petition, including the list of kin were true
and correct.
16. Upon information and belief Petitioner avers
that several brothers and sisters are alive and intestate
heirs of the decedent yet the present Administrator willfully,
intentionally, maliciously, and negligently failed to disclose
this in her Petition for the Grant of Letters.
17. The Register of wills of Cumberland County
on December 31, 1980, granted Letters of Administration for
the estate of said decedent onto the said Joyce Lowry, the
sister of the decedent. 20 Pa.C.S.A. 3181 (a).
18. Petitioner avers that the misrepre-
sentations in the Petition for letters is willful, negligent,
malicious, intentional and the letters are invalid without
the Petitioner's said renunciation.
19. petitioner is advised, believes and therefore
avers that monies from a trust fund vested in decedent's
estate and certain personalty of the decedent has been negligently,
wrongfully, intentionally, willfully and maliciously, disbursed
to individuals in derogation of the Petitioner's right under
the Intestate Laws of the Commonwealth of pennsylvania.
20. Petitioner is advised, believes, and therefore
avers that trust funds were paid to the present Admini-
strator on the following dates and in the corresponding
amoun ts :
f ,- r- ..
Bli~IK lU ,j PL~[ ,~,.,.u
February 20, 1981 $ 406.40
July 24, 1981 1,759.86
September 10, 1981 90.00
21. The Petitioner has not received any of the
trust proceeds or other property of the decedent from the
Administrator and the Petitioner upon information and belief
believes and therefore avers the funds and property has been
wrongfully, intentionally, willfully and negligently mismanaged
and distributed.
22. Petitioner avers that the Administrator has further
mismanaged the estate assets by failing to file an inventory for
the estate within the prescribed statutory period. 20 Pa.C.S.A.
3301.
23. Petitioner avers said grant of letters was not
duly advertised. 20 Pa.C.S.A. 3162.
24. Petitioner believes and therefore avers that
if the present Administrator is permitted to act in the
Administrator's capacity that the property of the estate will
be further intentionally, willfully, maliciously and negligently
mismanaged and concealed.
WHEREFOR8, petitioner prays that a Rule be issued
directed to Joyce Lowry, to show cause why the said letters
of administration granted to her should not be revoked, an
interim accounting be provided for the estate, the Administra-
trator surcharged for property wrongfully distributed and
the petitioner named as Administrator of the estate.
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CERTIFICATE OF DEATH
flORIDA
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1tCY..'UAl O' O~"'l' 1"'\IlIUIl~h..... "/_'" ft,""I'" .....'..01 .......)
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....Jacksonville
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OU( R!C~IVfO ar REGISU."" (JIo.. D.,. T.,'
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I h~reby certi fy the above to be a true and correct photo copy of t.he rec:ord
on file in this office. (Not valid unless the raised seal of the DEPflRTNENT
OF f1EALTH AND HELFARE. PU8LIC HEALTfI DIVISION, VITAL STATISTICS, JACKSONVILLE,
F~ORIP!\. is affixed.)
January 21, 1980
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Chief, Public: f1eal th DlVision G
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Chief Deputy Registrar
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January 29, 1980
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Ms. Shirley Cason
Amendment Unit
Vital Statistics
P. O. Box 210
Jacksonville, Florida 32231
RE: Death Certificate of John R.
Lowry, Date of Death - January 3,
1980, Duval County
Dear Ms. Cason:
I represent Joan D. Lowry, the surviving spouse of the
above-refernced decedent. This is to f0rmally request that an
amendment be made to the Cert if ica te of Dea th issued by Duval
County, Florida, to reflect that John R. Lowry was married at the
date of his death. presently the Certificate of Death reflects
that John Robert Lowry was never married.
I attach for your convenience an Affidavit by Joan D. Lowry
as surviving spouse to facilitate the amendment of the Death Certifi-
cate.
If you need any other iniormation or documentation in this
matter, please direct any correspondence to the above-captioned
address.
Thank you for your prompt attention to this matter.
Very truly yours,
WIX, WENGER & WEIDNER
By:
John R. Fenstermacher
JRF/jac
Enel,osure
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ec: .Joan D. Lowry
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HARAIBDUAO, PA, .'rloa
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHAN'S COURT DIVISION
IN RE: THE ESTATE OF JOHN
ROBERT LOWRY
CIVIL ACTION - LAW
No. 21-80-804
ANSI'IER TO PETITION FOR REVOCATION
OF LETTERS OF ADMINISTRATION
AND NOW comes the Respondent, Joyce Lowry, by her attorneys,
Mancke & Lightman, and represents as follows:
1. Admitted.
2. Admitted.
3. Admitted and Denied. It is admitted that John Robert
Lowry died on January 3, 1980 intestate. It is denied that
the Petitioner, Joan D. Lowry, is the surviving spouse. The
Respondent believes and therefore avers that John Robert Lowry
was divorced from Joan D. Lowry at the time of his death. It
is further averred that a request has been made upon the. Florida
office of vital Statistics to search their records for the entry
of a decree in divorce and that no response has been received.
4. Admitted.
5. The answer to paragraph 3 is incorporated by reference
herein.
6. The answer to paragraph 3 is incorporated by reference
herein.
7. The Respondent is without knowledge or information
sufficient to form a belief as to the truth of averment and
proof thereof is demanded.
8. The Respondent is without knowledge or information
sufficient to form a belief as to the truth of averment and
proof thereof is demanded.
9. Admitted.
10. Denied. On the contrary, the decedent prior to his
death advised the Respondent that he was divorced and was about
to remarry.
11. The Respondent is without knowledge or information
sufficient to form a belief as to the truth of averment and
proof thereof is demanded.
12. The Respondent is without knowledge or information
sufficient to form a belief as to the truth of averment and
proof thereof is demanded.
13. Denied. The Responden~Joyce Lowry, believed that
the decedent was not married at the time of his death.
14 . Admitted.
15. Admitted. It is further averred that there are
other surviving brothers and sisters of the decedent; Rick
Lowry, Nary Ann Carey, Michael Lowry and Jacqueline Sener.
16. Denied. The Respondent was unrepresented by counsel
when the Petition to grant letters of administration were filed,
It is denied that the Respondent acted willfully, intentionally
maliciously, in completing said Petition.
17. Admitted.
....w o",ct:s
MANCKE. a LIGHTMAN
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IN THE COUR'I' or COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: THE ESTATE OF JOHN
ROBERT LOWRY
CIVIL ACTION - LAW
No. 21-80-804
MEMORANDUM OF LAW
Statement of Facts
The Petitioner in this action is Joan D. Lowry,
the surviving spouse of the decedent, John Robert Lowry.
John Robert Lowry died on January 3, 1980, intestate as a
resident of Lemoyne, Cumberland County, Pennsylvania.
petitioner was married to decedent on June 19, 1976, in
Mumford, Tennessee, as evidenced by a Marriage Certificate
issued on June 14, 1977, and recorded in the Office of the
County Clerk, Covington, Tennessee in Book 46, Page 563.
On or about January 19, 1981, the Petitioner
contacted the Lowry family and their counsel and advised
them that the petitioner was the decedent's surviving
spouse. Petitioner made efforts to determine what assets
were available for distribution from the estate. The Lowry
family advised petitioner that there were no assets in the
estate.
Respondent, Joyce Lowry has admitted that she knew
that petitioner was married to her brother, the decedent.
Yet once the letters of administration were granted, or about
to be granted, she made no effort to contact the petitioner
with regard to the distribution of the estate.
Despite the knowledge of the Respondent that the
petitioner was married to the decedent, the Respondent
obtained letters of administration from the Cumberland
County Register of Wills Office and willfully used those
funds for her sole purposes. Respondent has failed to file
any income tax returns, inheri tance tax returns, and has
failed to open any estate checking account and has used the
funds of the estate for her own gain.
After due notice, a hearing was held by this Court
on February 3, 1982. At that time testimony was presented
by CCNB Bank's representative James Smiley, that distri-
butions were made to the estate of John Robert Lowry in the
following amounts:
February 20, 1981 $406.40
July 24, 1981 $1,759.86
September 10, 1981 $90.00.
The bank representative's testimony proved that the
checks were cashed, and the Respondent I s own testimony
was that she used those funds for her sole purposes.
At the end of the proceedings, an order was issued
by the court revoking the letters of administration and
directing the Petitioner to make application for grant of
let ters of administration for the decedent's estate. As of
the date of the submission, the letters of administration have
been granted to the petitioner. The Court also asked that
Petitioner's counsel provide them with a memorandum setting
forth the procedure for proper surcharge. This memorandum
-2-
addresses that question.
I. LEGAL BASIS FOR SURCHARGE AND PROCEDURAL
ENTRY OF SURCHARGE
A. Basis for Surcharge. A surcharge "is the
penalty for failure to exercise common prudence, common
skill and common caution, in the performance of a fiduciary's
duty and is imposed to compensate beneficiaries for the loss
caused by the fiduciary's want of care." Estate of Stephenson,
469 Fa. 128, 138, 364 A.2d 1301, 1306 (1976) quoting Miller's
Estate, 345 Pa. 91, 95, 26 A.2d 320, 321 (1942). A standard
of care imposed upon an executor or administrator has been
expressed as that "which a man of ordinary prudence would practice
in the care of his own estate." Estate of McCrea, 475 Pa. 383,
387,380 A.2d 773, 775-776 (1977).
It is clear in the instant case through the admissions
of the former administratrix of the estate that she used the
entire funds for her benefit. She additionally failed to
file the inventory in a timely manner, failed to file any
income tax or inheritance tax returns for the estate of the
decedent. Thus her actions can only be termed as willful
and grossly negligent mismanagement of the estate. Most
certainly she has not lived up to the standards set forth in
the above-captioned case. Therefore a surcharge is most
appropriate in this action.
B. Procedural Entry of Surcharge. The procedure
for a surcharge is not set forth in the Orphans' Court
rules, however
p.R.a.C. S3.l states that any items not
specifically covered by those rules shall conform to equity
-3-
pleadings and practice. Therefore a reference to the equity
rules reveals the procedure for ad;udication and surcharge.
The court's removal of the administratrix from her duties
and surcharge may be entered pursuant to P.R.C.P. Sl517.
Therein it states that the ad;udication may be made orally
in open court at the end of the trial or may be in written
form and may be made prior to any transcription of testimony.
Pursuant to P.R.C.P. S1518 a notice of the filing of the
ad;udication should be given to all parties and within ten
(10) days after the notice of the filing, exceptions may
then be filed by the parties. If no exceptions are filed
within a ten (10) day period, a Notice of Final Decree shall
be entered by the Prothonotary. P.R.C.P. Sl519 (a).
Additionally pursuant to P.R.C.P. S1521, the
decree shall be entered in the ;udgment index on the law
side of the court and if the ;udgment is for the payment of
money or costs it may be revived in the manner provided by
law. Consequently it would be appropriate for a Decree Nisi
to be issued setting forth the surcharge against the admini-
stratrix and any other relief the Court deems appropriate.
II. ITEMS INCLUDIBLE IN THE SURCHARGE AGAINST
AN ADMINISTRATRIX WHO HAS NEGLIGENTLY MISMANAGED AN ESTATE
A. Misuse and Mismanagement of Estate Assets.
Where an administratrix has grossly mismanaged the estate of
decedent and has made certain misrepresentations regarding
-4-
the surviving spouse and the administratrix's right to the
grant of letters and the receipt of monies from the estate
of the decedent, she is liable for surcharge for the amount
mismanaged and any losses reasonably attributed thereto.
Estate of Stephenson, supra. Estate of McCrea, supra.
In the case at bar, the estate assets of John
Robert Lowry have been admittedly used for the administratrix's
personal benefit. The total assets or the total monies
received by the administratrix, Joyce Lowry, equal $2,256.26
less certain expenses of the estate listed on the informal
accounting filed by the administratrix. Petitioner obiects
to the the $17.00 fee, representing the cost of petition for
letters of administration. This should be excluded based
upon the failure of the administratrix to make reasonable
inquiry into the status of the petitioner, the surviving
spouse of the decedent, and thereafter to use those letters
to withdraw estate assets for her sole use. Additionally
the amount of $100.00, representing legal services for inadequate,
incomplete and inflated accounting and inventory should be
disallowed as these were furnished one year after letters
were initially granted, after all estate assets had been
misappropriated, after Petitioner had filed this action, and
were principally prepared for the hearing on petitioner's
action. Consequently it can be said that these counsel
fees, costs and other expenses were made necessary by the
Respondent's own negligence, misconduct, and maladmini-
stration. Therefore, the entire amount of $2,078.26,
-5-
plus interest at the lawful rate should be remitted to the
estate by the administratrix for her willful and negligent
misuse of the estate funds. Ryans Estate, 99 A.2d 562,
375 Pa. 42 (1953). (Interest calculations attached hereto as
Exhibit A and incorporated herein by reference.)
B. Petitioner's Counsel Fees. It has been determined
by the Pennsylvania Supreme Court that in an exceptional
case involving exceptions to an account of an executor,
administrator, or trustee, the successful exceptant will be
allowed counsel fees. Generally it has been held that
where the fund is in the hands of the court and is in no ;eopardy,
an exceptant is merely protecting his own interest. The
Court went onto find that the exceptant will not be allowed
counsel fees, although through these efforts others may be
benefited." Harrison's Estate, 221 Pa. 508,70 A.2d 827:
Peoples - Pittsburgh Trust Company v. Pittsburgh University Corp.,
334 Pa. 107,1145 A.2d 890 (1939). However the Supreme Court
In Re: Estate of Lux determined that since the ". . . efforts
of Appellee I s counsel were responsible for the executrix being
required to include in her inventory the proceeds of the
;oint account, the $1,306.00 in cash and other valuable assets
not in the hands of the court; the court therefore must
have concluded this to be an exceptional case in which counsel,
having substantially benefited the estate by increasing the
assets available to it, was entitled to be compensated for his
efforts out of the funds". In Re: Estate of Lux, 480 Pa.
256, 273 (1978), Wilbur's Estate, 334 Pa. 45, 5 A.2d 325 (1939).
-6-
The funds in the instant case were never in the
control of the court as in Harrison and Peoples, but were
subiect to the personal whim of the administratrix, Joyce
Lowry. Clearly, considering the gross neglect exercised by
the administratrix in this matter she should be liable for
reasonable attorneys' fees and costs involved in the removal
of her from the administratrix role and affecting a surcharge
against her for the funds willfully taken from the estate of
John Robert Lowry. Despite demands the Respondent consis-
tently failed to agree to make any compensation to the
estate for her wrongdoing.
Petitioner incurred costs and attorney's fees in
the amount of $B02.50 as evidenced by an itemized bill
attached hereto as Exhibit A and incorporated herein by
reference. The work reflected on the bill represents proceedings
for the letters of revocation and affecting the surcharge
against the administratrix for her failure to exercise care
in the administration of the estate. This amount should be
surcharged against the administratrix and the fees of the
Petitioner's counsel paid from the fund created by the
surcharge. All the above costs and fees can only be considered
incidental and necessary to the proper and complete admini-
stration of the estate and are clearly appropriate in such a
blatant misuse of the estate assets.
C. Inheritance Tax penalties. Additionally the
estate will incur an additional interest penalty for the failure
-7-
of the administratrix to file and pay the inheritance tax
due on the estate. The estate is also potentially liable
for further penalties for willful failure to file the returns.
Also the failure of the administratrix to file the 1979
income tax returns for the estate at an appropriate time may
result in additional penalties. Therefore a surcharge
should be entered against the administratrix, Joyce Lowry at
a later time for any tax penalties the estate suffers due to
the negligence of the Respondent.
D. Respondent's Inventory. Additionally, the
presence of an inventory with inflated valuations of estate
assets is presently of record in the Register of Wills
Office. This presents a conflict in the current estate
valuation. After consideration of the testimony and inspection
of the estate assets, the amounts set forth on the Respondent's
inventory are far above the actual value of the assets. The
total taxable assets of the estate should not exceed $11,000.00
as compared to the Respondent's amounts of $12,056.27, which
did not include future payments from the trust fund (approximately
$8,000.00) the principal estate asset. Additionally, the
combined value of the stereo and tapestries, after inspection
does not exceed $300.00. The other items included in Respondents
inventory are not estate assets. Effectively the assets
listed on their accounting total approximately $2,500.00.
Accordingly, Petitioner asks the Court to direct that the
inventory filed by the Respondent be withdrawn.
-8-
__ ....:...:>.i;
WIX,WENGER B WEIDNER.
^TTORN1~Y~ AI" LAW
"OX 8,1~-J
50B NORrH SECOt-H) 51"REEl'
lI:\RII.I~,\IURG, PA. 17\Og
(/111 ~.M.,"H2
March 4, 1982
Ms. Joan D. Lowry
,700 North Third Street
Harrisburg, PA 17101
Re: Es ta te of John Robert Lowry
petition for Revocation
of Letters
STATE~IENT
\
I
I
I
I
,
FOR PROFESSIONAL SERVICES rendered in connection with the
Petition for Revocation of Letters of Administration,
initial office conference with Ms. Lowry; including numerous
telephone conferences with Mr. Neary; telephone conference
with the Register of Wills regarding grant of letters;
conference with Ms. Lowry regarding circumstances surrounding
death and related matters; telephone conference with CCNB
Bank; telephone conference with Tipton County Tennessee
Office; telephone conference with Attorney Sa;er; telephone
conference with Mr. Neary; preparation of petition for
Revocation of Letters and other relief and service of same;
research regard ing petition and Surcharge Rights; appearance
at Miscellaneous Court for presentation of Petition; telephone
conference with Mr. Neary; service of Rule to Show Cause
upon Petitioner and Counsel; telephone conference with
Register of wills regarding issuance of Rule to Show Cause;
conference with Mr. Neary regarding extension of time to
file Answer for Petition; review of Respondent's Answer;
correspondence with Mr. Neary; telephone conference with Mr.
Sa;er; preparation and filing of a Praecipe for hearing;
presentation of Praecipe; telephone conference with Mr.
Neary regarding settlement of the proceedings; telephone
conference with Mr. Saier; and correspondence with Mr.
Sa;er; telephone conference with Mr. Smiley of CCNB Bank Re:
attendance at hearing and presentation of documentation;
review of bank documents; preparation and service of subpoena
upon Mr. Smiley; res~arch and preparation for hearing;
office conference with Ms. Lowry; attendance at hearing. . . $1"50.00
DISBURSE~IENTS :
lO-14-8l Marriage Certificate
Tipton County, Tennessee
$4.00
EXHIBIT B
..
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: THE ESTATE OF JOHN
ROBERT LOWRY
.
.
CIVIL ACTION - LAW
No. 21-80-804
CERTIFICATE OF SERVICE
I, John R. Fenstermacher, do hereby certify that
I mailed this day a Memorandum of Law attached hereto by
first class, postage prepaid mail to the following:
Lawrence J. Neary, Esquire
Connelly, Martsolf & Reid
110-112 Walnut Street
P. O. Box 963
Harrisburg, PA 17108
~
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, John R. Fenstermacher
Date: March 4, 1982
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NO. 21-80-804
her petition for the grant of letters of administration.
9. Respondent has wrongfully misappropriated estate assets,
and failed to give inheritance and income tax returns.
10. After hearing, this court issued an order dated February
1
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3, 1982, revoking the letters of administration issued to respondent.
DISCUSSIO:-l
A surcharge has been defined as "the penalty for failure
to exercise common prudence, common skill and COmD10n caution, in
the performance of a fiduciary's duty and is imposed to compensate
beneficiaries for the loss caused by the fiduciary's want of care."
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Miller's Estate, 345 Pa. 91, 95, 26 A.2d 320, 321 (1942).
Since
the action taken by respondent in the present situation evidences
a failure to exercise common prudence, skill, and caution (F.F. 8, 9)
equalling negligent mismanagement of the estate, we hold that a
surcharge is properly imposed against respondent.
Although the procedure for a surcharge is not set forth
in the Orphans' Court rules, Pa.O.C. Rule ~3.l provides that pro-
cedures not specifically addressed by these rules shall conform
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to pleadings and practice in equity. .....
Pa.R.C.P. ~~1517, 1518 and 1519 call for the fOllOWingj~~~
. . . ..:t{j
First, the adJud~cat~on ,::.\i.::,-'.:
~~\?~f.1
procedures which we have heretofore followed,
for removal may be orally completed in open court fOllowing trial
or in written form thereafter - even prior to the transcription
of testimony.
Our present opinion and decree conforms to this
,
1
-3-
HO. 21-80-804
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directive. In addition, notice of the filing of the adjudication
is to be provided to all parties with an allowance to file exceptions
within ten (10) days. Our present Decree Nisi conforms to this
practice by permitting exceptions within the ten (10) day period
before it becomes final.
our final inquiry addresses the amount to be surcharged.
As we have found respondent guilty of gross mismanagement of the
estate assets, the surcharge properly includes the entire amount
mismanaged (herein the total assets). Estate of Stephenson, 469 Pa.
128, 138, 364 A.2d 1301, 1306 (1976). Although petitioner objects
to an expense allowance for the letters of administration ($17.00),
we will allow this deduction along with the legal fees paid on
behalf of the estate to Mancke and Lightman of $178.00. However,
the $100.00 expense listed in the accounting for attorney's fees
in preparation of inventory is disallowed since that expense was
incurred after misappropriation of the estate assets took place.
Therefore, total assets equalling $2,256.26 less permissible expenses.
of $195,00 yields a surcharge of $2,061.26 plus interest at the
legal rate.
In addition, petitioner properly requests an award for
reasonable attorney's fees incurred solely due to respondent's
willful mismanagement. In Re: Estate of Lux, 480 Pa. 256, 273,
389 A.2d 1053 (1978). In the case at bar, we conclude that $800.00
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NO. 21-80-304
constitutes such a reasonable fee and this in addition to the estate
asset surcharge of $2,061.26.
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Furthermore, respondent shall be liable for any penalties
incurred by the estate for the failure to file inheritance tax
returns since it was solely respondent's neglect which caused any
delay.
CONCLUSIONS OF LAW
1. petitioner shall recover $2,061.26 interest at 6% per
annum.
2. petitioner shall recover attorney fees in the amount
of $800.00.
3. Respondent shall remain liable for any penalties imposed
on the estate due to delayed filing of the inheritance tax returns.
DECREE NISI
t~
day of July, 1982, in accordance
AND NOW, this
with the opinion filed this date, it is ordered, decreed, and
directed that a surcharge be imposed upon respondent for the above
amounts.
If no exceptions to this Decree Nisi are filed within ten
(10) days from this date, the Clerk of the Orphans' Court shall on
praecipe enter this Decree Nisi as the final decree.
-5-
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NO. 21-80-804
By the Court,
Isl Harold E. Sheely
J.
John R. Fenstermacher, Esquire
For the Petitioner
Lawrence J. Neary, Esquire
For the Respondent
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IN RE: THE ES'l'ATE OF JOI.IN R.
LOh'RY
IN THE COURT OF COM/oION PLElIS
; OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-80-804
;.....:
"
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ORDER OJ? COURT
('.
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AND NOW, August 31, 1982, upon receipt of Praecipe asking
that the Decree Nisi entered by the Honorable Harold E. Sheely
on July 6, 1982 be entered as a final decree as of the above
da te.
By the Court,
lJ eM- ~( E'
Judge
8_.. J'i p", .-, .;
l;~,f\ .,....J ,l....l \ 14. ,
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
I.
J
55:
Joan D. Lowry
being duly sworn ____ according to law, deposes and says that ~e is the Administratrix
John R. Lowry
.....___ ......____ of the Estate of
late of _"_' Lemoyne, _ _______' Cumberland County, Po.. deceased and that tho
within is an inventory made by _iLQ.~!LI2,-_r,ow..1:Y .___ ., the said Administratrix
of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outsido
the Commonwealth of Pennsylvania, and that the figures opposite each itom of the Inventory represent it's fair valuo
as of the date of decedent's death.
--- --_.~..,- -_.-----
Sworn to
and subscribed befo,e me,
,
thisJ5Ihday of '::\Qb".:GS,~ 83
19__
ed/I1U l T di,f(( CJr-1 /YTL.<l
--- . a
A~:Y~. T. WIlliAMS, tlJl3ry Public
flilrm:b::rg. DJ1phin CO:lnly. PA
My Commi:osion Expires Oct. 22. 1984
ExeC:1I
D. Lowry, b attorney-in-fact
R. Fenstermacher, Esquire
3434 Green Street
Ha-rri:sbur9lPA \1110
AtulIf.n
,-
05
,...,
Date of Death
'lrn
D.y
.T:=!nl1:=!l'"'Y
Month
, qRO
Year
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INSTRUCTIONS
.~
10
I. An inventory must bo filed within three months after appointment of personal reprosentative,
2. A supploment inventory must be filed within thirty days of discovery of additional assots.
3. Additional sheets may bo attached as to personalty or realty
4. Soe Article IV, Fiduciaries Act of 1949.
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Inventory 01 the real and personal estate 01
JOHN ROBERT Lm'l'RY.
deceased
Real Estate
None
Personal Property
1. Distributions from the Life Insurance Trust of Robert L.
Lowry - Trustee: CCNB Bank: February 20, 1981:
July 24, 1981:
September 10, 1981:
TOTAL:
406 40
1,759 86
90 00
5,000 00
3,500 00
300 00
1,000 00
$12,056 26
2. Stereo:
3. Kawasaki 750 Motorcycle:
4. 30-06 Rifle:
5. Five (5) Wall Tapestries at $200 each:
; PETITIONER'S
J EXHIBIT
I 3
COMMONWEALTH OF PENNSYLVANIA l
COUNTY OF lClIlIII~ DAUPHIN J
51:
being duly
according to law, depose; a..d says that Sho is the Administratrix
of the Estato of John Robert Lowry
1010 of ___L~l!!9y..ne_.__.._- ._ ... ...___._' -___ ---, Cumborland County, Po., decoased and that tho
within is an inventory made by Joyce ;Lowry __ ._____, the said Administratrix
of the entire estate of said decedent, consisting of all the personal prop.rty and real estate, except real estate outside
the Commonwealth of Pennsylvania. and that the figures opposite each item of the Inventory represent it's fair volue
as of the date of decedent's death.
JOYCE LOWRY,
-.....---. _._.-~---
sworn
and subscribed before me, \
~~ 11 1982
''Cj1/1.1od..1/Yl L C i1a ~A//)
Notary PUD1~c
CHRISTINE E. DAVIS, Notary Public
Harrisburg, Dauphin Co., Pa.
My Commission Eltpires March 22. 1982
SWORN TO
,;,).::r"l'" v'.."e,. ~
;/ 0 ~MK. "'AJministralbix, Joyce Lowry
230 East Lowther Street
Lemoyne, PA 17043
Adduu
Day
January
Month
1980
Oat. of Death
3
Year
INSTRUCTIONS
I, An inventory must be filed within three months aHer appointment of personal representative,
2, A supplement inventory must be filed within thirty days of discovery of additionalosseh,
3, Additional sheets may be attached as to personalty or realty
4, See Article IV, Fiduciaries Act of 1949,
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IN RE: THE ESTATE OF
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
JOHN ROBERT LOWRY
NO. 21-80-804
REVOCATION OF LETTERS OF ADMINISTRATION
IN RE:
SURCHARGE OF ADMINISTRATRIX
BEFORE SHEELY, J.
AMENDED DECREE NISI
AND NOW, July 7, 1982, the Decree Nisi entered July 6, 1982,
is amended as follows:
In accordance with the opinion filed this date, it is ordered,
decreed, and directed that a surcharge be imposed upon respondent as
follows:
1) $2,061.26 with interest at 6% per annum.
2) Attorney fees in the amount of $800.00.
3) Respondent shall remain liable for any penalties imposed
on the estate due to delayed filing of the inheritance tax returns.
If no exceptions to this Amended Decree Nisi are filed within
ten (10) days from this date, the Clerk of the Orphans' Court shall
on praecipe enter this .'\mended Decree Nisi as the final decree.
eeCK jJ<) r~v[ r;,A
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NO. 21-80-804
By the Court,
~ (::-
E. Sheely,
John R. Fenstermacher, Esquire
For the Petitioner
Lawrence J. Neary, Esquire
For the Respondent
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ItEV.1500EX'\'(2.821 ~
\,. COMMONW(A~NSYl"ANI'"
Q[PAlllMENT OF llEV::NU~
IUIlAU 0' IXAMlNATION
P.O. 80X &327
HAUISIURG, PA 171M
INHERITANCE TAX RETURN
RESIDENT DECEDF.NT
'1,/- (L~ .:3 L.
Decedent's Name (Last, First,and Middlelnitia!)
DECEASED
Sociel Security Number
Dete of Death
File Number
d< I-J>.o- Pt:Jr/..
Dec,dent', Address
230 Louther Street
Lemoyne, PA 17043
CHECK
1. Ori~nal Return D
01-03-80
2. Supplemental Return 0
3. Remainder Raturn 0
4. Life Estate D 5. Federel Estate Tax D
Retern Raquired.
6. Daeedent died testate D 7. Decedent maintained a living 0 8. Total Number of safe 0
(Mach copy of WiI!) trust (Attach copy of trust! deposit boxes inventoried
AU correspondence and confidential tex information should be directed to:
Computation of Tax
15. Amount of Iinal4taxableat6%rate (15) 3,916.71
(include values from Schedula K)
16, Amount of lina 14 taxabla at 15% rate (161
(include values from Schedule K)
11. Principal tax due (add tax from line 15 plus tax from line 16)
1S, Total Prior payments:
la) Amount Paid None
(b) Plus Discount None
(c) Minus Interest 42.30 (18) -42.30
19. 8alance Due Hine 17 minus HnelS)
Maka Check Payable to: Regi.ter of Wills, Agent
... PLEASE RECHECK MATH'"
APPRO.
PRIATE
BLOCKS
CORRE.
SPONOENT Name
John R. Fenstermacher,
Talephona No.
Esquire
(717) 234-4182
RECAPIT.
ULATION
Reapitulation
1. Real E.tate (Schedula A)
2. Stock. and Bonds (Schedule S)
3. Clossly Held Stock/Pannership Interest (Schedule C)
4. Mongages and Notes (Schedule 0)
5. Cash & Mi.ceUanaou. Personal Propeny (Scheaule E)
6, Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Gross Assets hotal lines 1-7)
9, Funeral Expenses Admin;.tretive Costs/Mi.ceUaneou.
Expen.as (Schedule H)
10. Debts/Mongages/Liens (Schedule!)
11. Total Deductions hotallincs9 & 10)
12. Net Value of Estate !lina 8 minus lina III
13, Charitable Bequests (Schadule J)
14, Nat Valua subject to tax Uine 12 minus line 13)
AND
TAX
CALCU.
LATlDN
N REPRESENTATIVE
Address 508 North Second Street
P. O. Box 845
City Harnsburg ,
Stata - PA 0:; Zip
~
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."
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( 1)
( 2)
( 3)
( 4)
( 5)
( 6)
( 7)
'.
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7,207.92
( 8)
7,207.92
( g)
(10)
7,349.18
Nnnp.!
7,349.18
-14l. 26
(11)
(12)
(13)
(14)
-J.4L lb
x.06=
2~5.00
x.15=
(17)
235.00
(19)
277.30
PA
Street
17101
2-25-83
DATE
tfV.1SH lX+ C'..l}
'CO".MONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "H"
FUNERAL EXPENSES.
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
ITEM
NUMBER
1.
1.
2.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
FILE NUMBER
John R. Lowry
DESCRIPTION
AMOUNT
A. Funeral EKpenses:
Hetrick Funeral Home
(Paid directly by Trustee)
$2,840.13
B, Administrative Costs:
Personal Representative Commissions
360.00
Attorney Fees Estate Administration - levy and collection
of Judgment on behalf of Estate from Trust Fund and
Former Administratrix
1,600.00
2,000.00
Cra~a~~~~ - Spouse, Joan D, Lowry
witness Fee
Letters of Administration - Joyce Lowry
Letters of Administration - Joan D. Lowry
Legal Fees - l[ancke & Lightman
Legal Fees - Connelly, Martsolf & Reid
Short Certificate - Register of ~lills
Filing Bond
Administratrix Bond. - Robert L. Herr Agency
10.00
17.00
35.00
178.00
100.00
4.00
5.00
30.00
(Renewal
fee)
(Ini tial
fee)
Administratrix Bond
Robert L. Herr Agency
120.00
6.50
18.00
25.55
Entry of Judgment v. Joyce Lowry
cumberland Law Journal (Legal Advertisement)
Evening Sentinel (Legal Advertisement)
TOTAL (Also enter on line 9. Recapltulationl
$7,349.18
(If more .pace 1. nHded Inun eddltlonel thHts of sam. tlzl)
ltEV.1SI3EX+.I'..11
SCHEDULE "J"
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
John R. Lowry
ITEM
NUMBER NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP AMOUNT
A. Taxable Bequests:
1. Joan D. Lowry
3434 Green Street
Harrisburg, PA 17110
ITEM
NUMBER
1.
Spouse Entire Estate
NAME AND AODRESS OF BENEFICIARY
AMOUNT
B. Charitable BequeSts:
TOTAL CHARITABLE BEQUESTS (Also enter on line 13, Recapitulation) $
(If more 'pace II needed InSlrt additIonal thee" of same Ilu)
RlV.1S01 EX+ <Ull
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
John R. Lowry
SCHEDULE "E"
CASH AND MISCELLANEOUS
PERSONAL PROPERTY
FILE NUMBER
(All property lalntly-owned with the RIght of SurvIvorship mUlt be dllclo.ed on Schedule "F")
VALUE AT
DATE OF DEATH
$40.00
35.00
60.00
15.00
ITEM
NUMBER
1. 2 Stereo Speakers
2. 1 zenith Turntable
3. 1 Stereo Receiver
4. 3 Wall Hangings
DESCRIPTION
Trust Distribution from Life Insurance Trust of
Robert Lowry, CCNB Bank, N.A., Trustee
(paid directly by the Trustee for funeral expenses)
2,840.13
Trust Disbursement - Life Insurance Trust of
Robert Lowry, by CCNB Bank, N.A., Trustee
Date Received or to be Received
l-Iarch 2, 1982
July 1982
983.45
1,688.39
Judgment - Estate of John R. Lowry v. Joyce Lowry,
Former Administratrix
Total Judgment - $2,06l.26
75% probability of Recovery of Funds by Execution
Proceeding 1,545.95
TOTAL (Also enter on line 5. Recapitulation)
$ 7,207.92
(If more .pace I. needed l"se" Iddltlonal sheets of same .Ize)
.--,----..--~-_:....::....:.....-_-----~-'~~-----_._._--
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flEVaUl2 El( I,
:{.. '. COMMONWEALTH OF PENNSYLVANIA . . .
\""L
llio ... .' . DEPARTMENT OF REVENUE .
". ".: .0 706%~FICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
_~I:f . ",' .
m
~
m AMOUNT
Assessment Control No.
,
,
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RECEIVED FROM:
I ----AI""''' .. r....t."....oar,-B8lI.- I
. -oIo-Wia. "DI.r,-fc-"14aa&'I-At~y.
--508-11.-8~-at:fte~,.-IOX-MS--
~.rnll.lNI'SJ...--1.U08
...,,'ha..
211.10
L
-.J
ESTATE INFORMATION:
FILE NUMBER
NAME OF DECEDENT
DATE OF PAYMENT
POSTMARK DATE
COUNTY
DATE OF DEATH
REMARKS
21_lIo-RftA
LAST
MI
RECEIVED BY
~.
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--
--
--
REGISTER OF WILLS
- - -.
-------------------------------------
REV. 1S47EX (3-B3)
BUREAU OF ACCOUNTS SETTLEMENT
PENNSYLVANIA DEPARTMENT OF REVENUE
P,O, BOX 2055
HARRISBURG. PA \ 7 \ 05
NOTICE OF INHERITAlICE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS, AND ASSESSMENT OF TAX
ACN
101
ESTATE OF LOWRY
DATE OF DEATH 01-03-80
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT
PAYMENT TO THE REGISTER OF WILLS OF THE
AGENT II .
DATE -3 -
FILE NO. 21 80-0804
CoUNH_J;JlJ!aJ:B.l"AND
SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER OF WILLS.
JOHN
R
JOHN R FENSTERMACHER ESQ
508 N 2ND ST
PO BOX 845
HBG PA 17108
PLEASE RETURN THIS
PORT ION TO REGISTER OF
WILLS IF PAYMENT DUE
gl,l1: ,A.!-9~~ _1:HJ~ ..L!N.E_ _ _ _ _~ _ ~!'! ~I~ _1o<{"!'~R.. P9~!19~, F_O.R_ ~9':1~ - R..E~9~~~ - ~ - - - - - - - - , - - , - .
APPRAISEMENT. ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
APPROVED DEDUCTIONS ANO EXEMPTIONS:
9. Funeral Expensesl Administrative Costs/Miscellaneous
Expenses (Schedule HI ( 9)
\ O. Debts/Mortgages/Liens (Schedule Il ( 1 Ol
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests (Schedule J)
14. Net Value of Estate Subject to Tax
NOTE: If an assessment was previously issued. lines 14. 15 and/or 16
reflect figures that Include the total of.ill returns assessed
ASSESSMENT OF TAX:
15. Amount of line 14 taxable at 6% rate (15)
16. Amount of line 14 taxable at 15% rale ( 16)
17. Principal Tax Due
TAX CREDITS:
NOTICE OF INHERITANCE TAX
'lEV. 1S47EX (3-B3)
ESTATE OF LOWRY
JOHN
R FILE NO.21 80-0804
TAX RETURN WAS: I-/..J ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2, Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest ISchedule C)
4. Mortgages and Notes (Schedule D)
5. Cash & MIscellaneous Personal Property (Schedule E)
6. Jointly Owned Properly (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
PAYMENT
DATE
RECEIPT
n
OISCOUNT 1+)
INTEREST H
33,72-
02-25-83
070625
. IF PAID AFTER THIS OA TE SEE REVERSE FOR CALCULATION
OF ADDITIONAL INTEREST
DATE 05-31-83
ACN 101
) CHANGED - SEE ATTACHED NOTICE
( i) .00
( 2) .00
( 3) .00
( 4) .00
( ~ 11,265.89
( 6) .00
( 7) .00
(B) 11,265.89
7,349.18
.00
II\)
(12)
(\3)
(14)
and 17 will
to date.
7,349.18
3 ,9'16.77
.00
3,916.77
3,916.77 X.06=
.00 x., 5=
1171
235.01
.00
235.01
AMOUNT PAID
277.30
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
8.57CR
.00
8. 57CR
(If Balance Due IS less than S 1.00 no payment is required)
~..r
'g';'
"
I,.
RESERVATION: In the event that any future interest in this estate IS transferred In possession or enjoyment to
collateral (Class B) heirs of the decedent after the expiration of any estate for life or for years. the
Commonwealth hereby expressly reserves the right to appraise and assess transfer inhentance taxes at the lawful
collateral (Class B) rale on any such future interest.
Purpose of Notice: to fulfill the requirements of Section 709 of the Inheritance and Estate Tax Act of 1961 (72
P,S. section 2485-709).
Objections: Any party in interest not satisfied with the appraisement. allowance or disallowance of
deductions. or a~sessment of tax (includIng discount or interest! as shown on this Notice
must object withm sixty (60) days of receipt of this Notice.
. Objections may be made as follows:
_ by written protest to the Department of RevenUe. Board of Appeals
- by electing to have the matter determmed at audit
- by appeal to the Orphans' Court
Discount: If any tax due IS paid within three (31 months after the decedent's dezth, a discount of
five percent (5%) of the tax paid is allowed.
. the discount period is calculated in calendar months. Example: date of death 1-15-82,
discount period expires 4- 15-82.
Except for tax on a future interest. inheritance tax becomes delinquent nine (9) months from
the date of death.
. Inheritance tax on a future interest becomes delinquent at the expiration of three months
from:
- the date of election to prepay or
_ the date of death of the life tenant or annuitant
. Interest is calculated on a daily baSIS from
_ delinquent date to date of payment on any tax unpaid on delinquent date
_ date of last delinquent payment to date of payment on any unpaid balance.
. Interest is charged at the followin~ rates:
Interest:
Delinquent Date
5/27/43 to and including 12/31/81
1/1/82 to and includin9. 12/31182
1/1183 to and including 12/31/83
Annual Interest Rate
Daily Interest Factor
6%
20%
16%
.000164
.000548
,000438
Estates that become delinquent on or before December 31. 1981 will maintain a
constant interest rate. The rate in effect when the tax first becomes delinquent will remain
constant until the delinquent balance is paid in full.
Estates that become delinquent on or after January 1. 1982 will contain a variable interest
rate. Thus. taxes that remain OL:tstandlng from calendar year to calendar year will
be SUbject to different rates in effect on each January 1.
INTEREST . BALANCE OF UNPAID TAX X
NUMBER OF DAYS X
DAILY INTEREST FACTOR,
. If a tax balance remains outstanding for more than one calendar year, a separale interest
determination must be made for each year at the applicable rate. (Only one calculation
is necessary if the estate maintains the constant Interest rate.)
Any Notice issued after the tax becomes delinquent will reflect an interest calculation to
fifteen (15) days beyond the date of the assessment. If payment is made after the
interest computation date shown on the Notice. additional interest must be calculitad.
To Remit Payment: Detach the top portion of this Notice and submit with your payment to the Register of Wills
of the county shown on the Notice.
. Address information is listed on page 13 of the booklet. "Instructions for Inhenlance Tax
Return for a Resident Decedent."
. Make check or money order payable to: Register of Wills. Agent.