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OATH OF NON.SUBSCRIBING WITNESS
COMMONWEALTH OF PENNSYLVANIA} ss:
COUNTY OF CUMBERLAND
This, the
27tl.
day of
~}anl!.ar~i
A.D. 19~, before me, Register for the
Probate of Wills and Granting Letters of Administration in and for the county of
Cumberland, In the Commonwealth of Pennsylvania, personally came
Harold E. Helm and Mary M. Hummer
who being duly
sworn according to law deposed and say that they are well acquainted with
the handwriting of Lacy M. Helm
whose name is attached as subscribing witness
to an instrument of writing
purported to be
the Last Will and Testament of
William A. Helm
late of
Newton Township, Cumberland County
, deceased
and that the said signature is true and genuine, and that the said Lacy M. Helm
is now deceased ~~lHID!
sworn
,and subscribed before me,
this
27th
day of
19~
71 (;:'/Z(f~{ ( ~e<C~
January
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~(~ ''k~J~1 J../-<'-l PH.d <,
Register
per
Deputy Register
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH or PENNSYLVANIA ss:
COUNTY or CUMBERLAND
Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of
Cumberland, personally came
lIarold E. lIelm
who, being duly
S\.Jorn
,do es
depose and say that as
Executor
of the last Will and Testament of
lVil..liam A, Helm
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. Sworn and subscribed before me,
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January
27
31
A,D., 19_
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DECREE
Be it remembered that on the 29th day of .Ja,1U2ry
recorded the last Will and Testament of V; i 11 j Cini .\. 'oS 1m
Pl
,A.D.,19~, there was probated and
late of
~~el,..~t.on T01..':~shii:'
, Cumberland County, Pennsylvania,
D d L Testarrel~tar~
eeease, etters "were granted to
Witness my hand and official seal the day and year aforesaid,
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
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Appraised Velue of Estate:
Real Estate
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DATE
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COUNTY FILE NO:
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ESTATE
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FILE NO, .;..-( / - /, /- / u
COUNTY (;IInlb4/"',A~
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DATE OF DEATH ,/ ?;/'/,/H .1",-',) II""
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$
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Personal Property
+
Jointly Held PropertylTransfers
+
-------
Total Gross Estate
$ '> :~,/)-q / ')
,
Clear Valua of Estate
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$ :oj /)-1)''-;/ / ;:-
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Total Approved Deductions
Less: Approved Charitable Exemptions
M.._-
-
Clear Valua of Estate Subject to Tax
$ ~~/ /)7;'/ If/
/
Amount Taxable @ 6% Rate
$
, - - i
'/ -',> /} (.
/Y
tax due
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$ "",,"'/.:::f~; - ()
Amount Taxable @ '5% Rate
tax due
TOTAL PENNSYLVANIA INHERITANCE TAX DUE
$ d/.?
.-
t:t/)
* * .. .. .. .. A five percent discount totaling $
will be granted if the Inheritance Tax is paid by
less Credits:
DATE OF PAYMENT
AMOUNT PAID
$1 I. l' I','~) -- +
.. I
DISCOUNT
INTEREST
TAX CREDIT
$ ;;;)/3
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$
$
=
+
=
+
=
Interest accrues at the fBte of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest due jf paid by
is
$ ,,/; ~(t1L/--
eALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
See Information on Reverse Side
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT OECEDENT
INHERITANCE TAX RETURN
FOR ESTATES WITH GROSS ASSETS
UNDER $10,000,00
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Rev.464 EX+ (7,801
Esta"o! IHlliam A. Helm
Dota of Daath December 7. 1980
Last Addr'" R. D, 112
IYEtt/17:J11 Tluf/
Shippensburg Pa.
(Citvl (Statel
Social SoctJrity No,
167-14-6502
17257
IZipl
BUWIIU Filu No,
CounlY Fda No, ~ - S!l::2o
1.
Decedent died;
o Intestato (without a willi
lKJ Testate (leaving a lost will - copy attuched)
2. 15 the filing of a Federal Estate Tax Return required for this estate? Yes_ No -X--
3. (]I Executor D Administrator
Name Harold E. Helm
Address R. D. 112
Shippensburg,
ICUy)
4, All correspondence should be mailed to lO Attorney
D Trustee
Other
Social Security No
(Streetl
17257
Pa.
(Statel
(Zip}
o Fiduciary,
5. If an attorney is representing the estate, indicate:
Name Mark & Weigle. Jerrv A, Weigle
Telephone No, 717-132-7388
Address 115 East King Street
Shipoensburg
(City I
(Streed
Pa.
(Statel
117">7
IZip)
ITEM
NO,
REAL PROPERTY _ Identify real property located in Pennsylvania by lot and block number, street
address, township or borough and include a statement of mortgage encumbrances as of the date of
death,
Estimated
Market Value
Department Valuation
(Official Usa Onlyl
All that certain
Newton Township,
at Public sale.
parcel of ground situate in South
Cumberland County, Pennsylvania. Sold
I~ ~(J,
$4,600.00
Total
$4,600,00
If additional space is needed, please use BY/' )( 11" blank paper,
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ITEM PERSONAL PROPERTY _ List 011 tangible and intangible personal property owned individually by Estimated Doportmont Valuation
NO, tho decedent at tho limo of death, Markot Value (Officlol Use Only I
Household contents- Sold at Kenny's Auction $759,17
r Totol $759.17 '7.n. 110Mii'
{.I
ITEM JOINTL V.OWNED PROPERTY- List all roal and personal property owned by tho decedent with Estimated Department Valuation
NO, with another party or parties os joint tenants with right of survivorshiP, Include name. address and Market Value (Official Use Onlyl
relationship to the decedent of the joint owneds) and the date the Joint ownership was created,
I Total_ 11/ "".. 1'/ <A;1i'
ITEM TRANSFERS _ List all roal and personal property transferred within twO years of dCiJth, Estimated Department valuation.:!
NO, Market Value (Official Use Only)
-
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,
Ust all safe depOSIt boxes registered In the decedent s name. or JOintly With, or as an aoent or ({(,puty of anathe . or In decedent s Indwldual name WIth nght 01
access as agent or deputy, Include the name and address of the bank or other institution vvhere the safe deposit box is located, the namc(s) in which the bax is
registered and the relationship of the joint holders to the decendcnt.
Name and Address of Bank or Other Institution
In Which Decedent Maintained a Safe Deposit Box
Narn~ or Names In Which
Safe Deposit Box Is Registered
Relationship of Joint
Holders to Decedent
NOTE: You may expedite the processing of this return by filing with it and as a part of the return, letters from financial institutior,. or mortgage holdan,
certifying to amounts on deposit or owned by the decedent as of the date of death, Such letters must be signed by il responsible officer of the financial
institution or mortgage holder and indicate clearly amounts of principal and interest in the decedflnl's account at the date of dftath and the tYpe of account,
, account number and the exact neme or names in which the account is legistared,
BENEFICIARIES
BENEFICIARIES AND AOORESSES
ISt810 full names IInd oddresslIs 011111 who huvu an intorust
either vOSlod, contingent or other interost}
RELATioNSHIP
TO DECEDENT
SURVIVED
DECEDENT
STATE YES
OR ND
AGE dF LIFE
TENANTS OR
ANNUIT ANTS
AT DEATH OF
DECEDENT
INTEREST OF
BENEFICIARY
IN ESTATE
Harold E. Helm
__Son_,__
R. D. 112
Shippensburg. Pa, 1725]_
H, Hummer
Dau hter
R. D. 1/4
Greencastle, Pa. 17225
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INFORMATION
PLACE FOR FILING _ The return is to be filed in duplicate with the Register of Wills of the county wherein the decedent resided,
TIME FOR FILING _ The return is due nine months after the decedent's death, unless an extension for filing has been applied for end granted by the
Secretary of Revenue within the nine-month pOlled,
FAILURE TO FILE RETURN _ Section 791 of the 1961 Statute provides that" . , , anv person who willfully foiles to file 8 return or other report
requIred of him, , , sholl be personally liable. . , ta 8 penalty af 25% of the taK 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,"
REV_4a.4 EX+ (~eO)
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
......21-81-0070
WilliWJLA~Iie.lm_
[i] Original
o Supplemental
o Remainder
File Number
Estate Nome
Dote of Death
December 7. 1980
Social Security Number
167-14-6502
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inherllance To. Appra;ser in and lor the County of Cumberland
Pennsylyanla, do respectfully report that I haye appraised the real and personal property as reported In the foregoing
return at the values set forth opposite each Item In the last column to the right In Schedules "A", "8", lie", and HE"
Dated:
1/110,,',,) '1'ff~tA'))
INHERITANCE TAX APPRAISER
June ;>C;, 198]
INVENTORY
ADJUSTMENTS
(HARRISBURG USE ONLY)
REMAINDER APPRAISEMENT CODE
VALUE AS APPRAISED
CODE
Real Property (Schedule A)
Pononal Property (Schedule B)
Joint_Held Property (Schedule E)
Trande,. (Schedule C)
s
00+
10+
TOT Al GROSS ASSETS
92+
2lH
30+
Leu Debt. and Deductlon.
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Life Estate
o Annuity
40-
93-
~
FACTOR
PRINCIPLE
VALUE
CODE
FOR USE OF REGISTER ONLY
Tax an $
CODE
COMPUTATION OF TAX
$
$
$
$
$
6%
Tax an $
15%
T tlX an $
Tax on $
Tax on $
Exemptions
Total Estate
TOTAL TAX
INTEREST FROM
BALANCE
TO
$
$
$
Leu Credits
DATE OF PAYMENT
AMOUNT PAlO
INTEREST FROM
BALANCE DUE
OISCOUNT INTEREST
+ $ S =
+ =
BALANCE S
TO S
S
$
TAX CREDIT
S
.REV.S18 FO (7.80)
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
NOTICE OF FILING OF APPRAISEMENT
Dote
Harold E. Helm
R. D. #2
Shippensburg, PA 17257
RE: Estate of
County of
File No,
William A. Helm
Cumberland
21-81-0070
Dear Mr. Helm:
You ore hereby notified that the nl'i ginRl
appraisement in the estate of William A. Helm
has been filed in the office of the Register of Wills of Cumberland
County an June 25 , 19 JU, Said appraisement reflects the following valuations:
Real Estate
Personal Property
Jointly Owned
Transfers
Total
4,hOO.OO
759.17
None
None
55.'159.17
As to such tax that is paid within three months from dote of death, 0 five (5%) percent
discount is allowable, As to ony tax that remoins unpaid ofter nine (9) months (fifteen months
when death occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when
death occurred prior to December 22, 1965) from dote of death, interest at the rate of six (6%) percent
per annum is charged,
Any party in interest who is aggrieved by this notice may object thereto within sixty doys
after receipt of said notice as provided by Section 1001 of the Inheritance and Estot~ T-x Act o.
1961,72 P.S, 2485-1001, P,L, 373.
June 25. 1981____
Si gned
Ph,t/~J / Iffn;d1'~)
Title
Chi p.f Appl"'S'li Rer
NOTE: Thi s is not a bi",
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William A, Helm.
and seals the day and year first above written.
IN WITNESS WHEREOF, the parties have hereunto set their hands
Witness:
q,
a(/lr~~
:'Yr1"" let ''1s 1')1 ~,(SEAL)
Mary M. Hummer
7/CV'l...t?-aC 7-/ p~_ (SEAL)
Harold E, Helm
MAftK AND WtUU.1:
AUo""rl.lL..
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BGLK 108 FAGE ,U8
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IN RE: ESTATE OF WILLIAM A. HELM,
late of Newton Township,
Cumberland County, Pennsyl-
vania, deceased
IN THE COURT OF CO~lliON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
Date of Death
Dates of Advertisement
News-Chronicle
Cumberland Law Journal
December 7, 1980
February 5, 12, 19, 1981
February 13, 20, 27, 1981
FIRST AND FINAL ACCOUNT
of Harold E. Helm, Executor
DR,
The Accountant charges himself as follows:
Personal Property
Household contents- Sold at Kenny's Auction
$ 759,17
Real Es ta te
ALL that certain parcel of ground situate in South
' Newton Township, Cumberland County, Pennsylvania.
Sold at Public sale,
4,600,00
-
TOTAL DEBITS
$5,359.17
CR.
The Accountant credits himself as follows:
Mervin O. Fogelsanger- Funeral Expense
Register of Wills, Cumberland County- Letters Testamentary
]A,OO
Eby Granite Works- Lettering
1,029,00
South Newton Township- 1981 Real Estate taxes
35,00
12,68
46,00
Daniel 0, Hershey- Auctioneer at public sale
Recorder of Deeds- 1% Realty Transfer tax
1,6.00
MARK AND WEIGLE
AltORII)'.lt Law
ShlpPln.b,ul1. '1.
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19. If line 18 is grealer than line 17, enter the difference on line 19, This is the OVERPAYMENT.
A. OCheck here if you arB requesting a refund of your overpayment.
20, If line 17 is greater than line 18, ent.r the difference on line 20. This is the BALANCE DUE.
A. Enter the interest on the balance due on line 20A,
B. Ente, ,he '0'01 01 line 20 ond 20A on line 20B,
Moke Chick Payabll 10: Rlgl.t.. 01 Will., Aglnl
..BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH..
Und.r p"nohl.. 01 p..jury, I d.clor.'ho'lho.. ..omln.d .hi. ,.'urn,lncludinB occomponylng "h.dul.. ond .'a'.mln'., and 10 tho bos1 of my knowl.dg. ond blllel,
11 Islru., corred and complet.. I declar. Ihot all real .,Iole has been reported at trut market value, Declaration of prepare' other tilO" .. ptl'lOnal r.prlNnlalivl is
b,oud on alllnfo!}"ojion ~of wh~ch pr~ar.r has any knowledge. -
~ t. JI-?&1-<L-' Route 2, Shippensburg, PA 17257 / () - 11:\ . G'...s
IGN...TURE Of PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DAn
Harold E. Helm / " '- I (> . 6,S--
,
17257
- DATE
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COMMONW~^LTH Of PENNSYLVANIA
DEPARTMENT Of REVENUE
IU.tAU O' IXAMINATlON
P,O, 80',1( 8327
HARRISBURG. PA 17105
J
DECEDENT'S ADDRUS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
FILE NUMBER
21-81-70
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DECEDENT'S N.4.ME (LAST. fiRST, AND MIDDLE INITIAl!
1\, U, 2
Sllippcnsbllrg, Ph
COlin Cumberland
17257
Heim, Hil1J.am A.
SOCIAL SECURITY NUMBER
167-14-6502
\ DATE OF DEAIH
12-7-80
01, O,;glnal Relurn
04, Life E.'ale
o 2, Supplemen'al Relu,n
o 40. Future Interest Compromise
o 3, Remainder Rotvm
o 5, Foderal ellotl Tax
Return Requlrod
_8, Total Numbor of ..fe depo.it box..
06. Decedent died testale 07. Decedent maintained a living trust
(A"ach co of Will) (A<<och copy ol'ru.')
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
NAME ADDRESS
David p, Perkins, Esquire
TELEPHONE NUMBER
NARK, HEIGLE & PERKINS
115 East King Street
Shippensburg, PA 17257
CITY STAn
ZIP
717 532-7388
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1. Rial e.tate (Schedule A) ( 1)
2, Stock. and Bond. (Schedule BI ( 2)
3, Closely Held Stock/Partnership InlerOlI (Schedule C) (3)
4, Mortgag.. ond No'" Recelvoble (Schedule D) ( 4)
5, Ca.h, Bank Depo.it. & Mlscelloneou. Personol Property( 5)
(Scnedule EI
6, Jointly Owned P'operty (Schedule F)
7, Tran.fers (Schedule G) (Schedule l)
8, To'al Gran A..e"('olal IInOl 1.7)
9. Funeral Expenses, Administrative Costs, Miscellaneous ( 9)
Expen.e. (Schedule HI
10, DeblS, Mortgage liabili,l.., lien. (Schedule I) (10)
11, T atal Deduction. ('o'allin.. 9 & 10)
12, Net Value of E.ta.. (line 8 minu.line 11)
13. Charitable and Governmentol BequOl,.(Schedule J)
14, N., Value .ubject to 'ox (line 12 mlnu. line 13)
15. Amount of line 1.4 taxable at 6% rate
(include value. from Schedule K or Schedule M)
16, Amoun' 01 line 14 'axable at 15% ,ole
(Include valu..lrom Schedule K or Schedule M)
17, Principal tox due (add tax Irom line 15 plu. 'ox I,om line 16)
( 6)
(7)
(15)
(16)
z
o
~
..
::I
..
:IE
o
u
g
Discount
Amount Paid
18. Total Prior payments:
(18)
(191
+
(20)
(20A)
(20B)
SENTAT1VE
U5 East King Str_eet. Shi rrensburg, PA
ADDRESS
YES NO
1. Did decedent make a transfer and:
a, retain the use or income of the property transferred,
b. retain the right to designate who shall use the property transferred or its income,
c. retain a reversionary interest or
d. receive the promise for life of either payments, benefits or care?
...........---........................-................----............................-..........................-..-.... ....
2. If death occurred on or before December 12, 1982, did decedent within two years
preceding death transfer property without receiving adequate consideration? If death
occurred after December 12, 1982, did decedent transfer property within one year
of death without receiving adequate consideration?
......--..---.................................-........-----....---.............................-.................--......
3, Did decedent own an 'in trust for' bank account at his or her death?
--.......-----......--.................................--...-.............................................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
, .
x
x
x
x
x
x
Inventory of the real and personal estate of
William A. Helm
deceased
Inheritance from the Estate of Sarah E, Helm
, 1,700 21
J
~'tf~" ,
~, I
((lMM\lNWf ",I III 01 I'[W~~lI','\!I;I. ~,.~l:",/" -J:r ~ NOTICE OF INHERITANCE TAX
DL!'t.!11~111;' or Ilf,[~ll! 1 A", ",.to '>I{.:" ') ACN
11111([1,,. 01 t)'M~lh:.tlO\ ""':;.iJ.~~...:.,~h"" I APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
,,(, '0> "'" '. I OF DEDUCTIONS, AND ASSESSMENT OF TAX
~~IlIIRG I':, .~J..l~:'::"'...".,~,~,,,,,,.........._,,.,........,,..._L,,,,,,.,=,,.,.,..,,.. .'",",,,, ."-""""'_'..,"",~..,,- ''',...,....----,-o-~='''"=~=.'"'_.o__=,:,=Jp..A,!.g~.!.~;--1},;.,~._~''r~~''''..
ESTATE OF HELM WILLIAM A FILE NO, 21 81-0070
DATE OF DgATH 1.<::Ql-80._________.____._____________~~NTL_G1l~~ERLllRD
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS OF THE ABOVE COUNTY, MAKE CHECKS PAYABLE TO "REGISTER OF WILLS,
AGENT II ,
101
REV, 1547EX 111-841
DAVID P PERKINS ESQ
MARK ETAL
115 EKING ST
SHIPPENSBURG PA 17257
~ --
PLEASE RETURN THIS
PORTION TO REGISTER OF
i WILLS IF PAYMENT DUE
r Amount Remitted to Register of Wills
I -
,
i
CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS -
- ~ - - - - - - - - ~ - - - - - - ". - - - - - . - - - - - - - - - - - - - - . - - - - - - - - - - - - - - - - - - - - .' - - - - - - - - - -
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF OEDUCTIONS AND ASSESSMENT OF TAX
REV. 1547EX 111-841
EST ATE OF HELM
WILLIAM
A FILE NO.21 81-0070
ACN 101
DATE 12-31-85
TAX RETURN WAS: I){ 1 ACCEPTEO AS FILEO
1 CHANGED
RESERVATION CONCERNING, FUTURE INTEREST
APPRAISEO VALUE OF RETURN BASED ON:
1. Resl Estate (Schedule A)
2, Stocks and Bonds (Schedule Bl
3, Closely Held Stock/Partnership Inlerest (Schedule Cl
4, Mortgages/Notes Receivable (Schedule DJ
5, Cash/Bank Deposits/Mise, Personal Property (Schedule El
6, Jointly Owned Property (Schedule F)
7. Transfers (Schedule Gl
8, Total Assets
- SEE REVERSE
1 SUPPLEMENTAL RETURN
III
I 21
I 31
I 41
I 51
I 61
I 71
.00
.00
.00
.00
1,700.21
.00
.00
181
1,700.21
APPROVEO DEDUCTIONS AND EXEMPTIONS:
9, Funeral Expensesl Administrative Costs/Miscellaneous
Expenses (Schedule H)
10, Debts/Mortgage LlabihtleslLiens (Schedule l)
11, Total Deductions
12, Net Value of Tax Return
13, Charitable/Governmental Bequests (Schedule Jl
14, Net Value of Estale Subject to Tax
NOTE: I f an assessment was issued prey i ous 1 y, 1 i nes
reflect figures that include the total of.;lll
ASSESSMENT OF TAX:
15, Amount of line 14 taxable at 6% rate
16. Amount of line 14 taxable at 15% rate
17, Principal Tax Due
TAX CREOITS:
I 91
1101
344.50
.00
14, 15 and/or 16
returns assessed
1111
1121
1131
1141
and 17 will
to date,
344.50
1,355.71
.00
4,914.89
1151
1161
4,914.89
.00
X,06=
_>:,15=
1171
294.89
.00
294.89
I
I
""'"'' " "'00<0 ~" ,,.. "-,, '" ,,- "-", ' '''<e '" ~"rr I ""~, -
AT THE RATES APPLICABLE AS OUTLINED ON THE IaALANCE OF TAX DUE L =:cid
REVERSE SIDE OF THIS FORM.- (-':: INTEREST I ~
· IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION LI TOTAL DUE I ,02 I
OF ADDITIONAL INTEREST
IIF BALANCE DUE IS LESS THAN SI OR IS REFLECTED AS A "CREDIT" ICRI, NO PAYMENT IS REQUIREO)
PAYMENT RECEIPT DISCOUNT 1+) ] AMOUNT PAID
DATE # 'NTEREST H
05-21-81 029540 .00 213.55
10-14-85 ABATED 19.98- 19.97
10-15-85 176371 .02- 81. 34
RESERVATION: Estates of decedents dYing on or before December 12, 1982 -- If any future Inlerest m the estate IS
transferred In possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expirallon of any estate
for lite or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future Interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND ICRI:
OBJECTIONS:
ADMIN-
ISTRA TIVE
CORRECTIONS:
DISCOUNT:
INTEREST:
To fulfill the requirements of Section 1740 of the Inheritance and Estate Tax Act, Act 25S of 1982 (72 Pa, C,S,
Section 1740l.
Detach the lap portion of this Nollce and submit with your payment to the Register of Wills,
--Address information is listed on page 13 of the booklet, "Instructions for Inheritance Tax Return for a Resident
Decedent."
--Make check or money order payable to: REGISTER OF WILLS, AGENT.
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (Form REV- 1313), Applications are available at the Office
of the Register of Wills, any of the 24 Revenue District Offices, or from the Department's Forms Service Unit 24
hour Forms Ordering telephone lines in Harrisburg - (717) 233-3443, In Philadelphia - (21 Sl 3S 1- 2065.
or In Plll,burgh - 14121 565-3601.
Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions. or assessment of
tax (including discount or mterest) as shown on this Notice may object within sixty (60) days of receipt of thIS
Notice as follows:
--by written protest to the Department of RevAnue, Board of Appeals, P,O. Box 1874. Harrisburg, PA
--by election to have the matter determined al the audit of the account of the personal representative
--by appeal to the Orphans' Court.
17 1 05 OR
OR
Factual errors discovered on thiS assessment should be addressed in writing to: PA Department of Revenue, Bureau
of Examination, P,Q, 80x 8327, Harnsburg, PA 17105, ATTN: Post Assessment ReView Unit. See page 3 of
the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" for an explanation
of administratively correctable errors.
If any tax due is paid Within three (3) calendar months after the decedent's death, a fIve percent (5%l discount of
the tax paid is allowed,
Interest is calculated on a daily basis at
Delinquent Date
5/27/43 to and including 12/31/81
1/1/82 10 and Includ,ng 12/31/82
1/1/83 to and includ,ng 12/31/83
1/1/84 to and includIng 12/31/84
1/1/85 to and IncludIng 12/31/85
the follOWing rates:
Inlerest' Rate
6%
20%
16%
11%
13%
Daily Interest Factor
,000164
,000548
.OD0438
,ODD30 1
.00D356
--Taxes thai became delinquent on or before Det:ember 31, 1981 will maintain a constant interest rate until the
delinquent balance is paid In full.
--Taxes that became delInquent on or after January 1, 1982 are subject to a variable interes.t rate that changes
each calendar year,
--Interest IS calculated as follows:
INTEREST . BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NotIce issued after the tax becomes delinquent WII! reflect an Interest calculation to fifteen (15) days
~ -,(ond the date of the assessment. If payment IS made after the Inlerest computation date shown on the Notice.
;a'Jdltlonal Interest must be calculated,
IN RE: ESTATIl OF InLL T AH A. IIELH,
late of. Newton T",;nshlp,
Cumberland County, Pennsyl,-
vnnia, deceased
IN TilE COURT OF CmlHON PLEAS OF
CUHBERLAND COUNTY, PENNSYLVANIA
ORPIIANS' COURT DIVISION
Dnte of. Death
December 7, 1980
Dntes of. Advertisement
News ChronIcle
Cumberland Law Journal
February 5, 12, 19, 1981
February 13, 20, 27, 1981
SUPPLEHENTAL FIRST AND FINAL ACCOUNT
of. Harold E, Helm, Executor
DR.
The Accountant charges himself as foHows:
,i
I
Cash
Inheritance from the Estate of Sarah E, Helm
$1,700,21
CR,
The Accountant credits himself as f.ollows:
Register of Wills, Cumberland County - Filing Supplemental
Pennsylvania Inheritance Tax Return
Hark, Weigle & Perkins - Attorney Fee
15.00
81. 34
50.00
25,00
4.50
250,00
$ 425,84
Register of WiHs, Cumberland County - Additional Pennsylvania
Inheritance Tax
Register of Wills, Cumberland County - FiUng Supplemental
Family Agreement
Hark, Weigle & Perkins - Reimbursement for Postage, Xerox Copies,
and Long Distance Telephone Calls
Linda K. Klein - Notary Fees
~(JI il3 i'l,;t 69:';
MARK & WEIGLE _ ATTORNEYS AT LAW _ 115 EAST KING STREET - SHIPPENSDURG, PA, 172,57
Co'';
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, N1 . 1 COMMONWEALTH OF PENNSYLVANIA
NO, 1631 DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
*'.
, . ,
'.., " .-
m
ACN
G AMOUNT
Assessment Control No,
101
81. 34
RECEIVED FROM:
'r- Elmer W. Helm I
clo David P."Perkirui~-E8q-:- '--
---~"-~'----"---''''-''_._-''''---'._'-----''-'.'--'---'.',_._",,,,,,--
_].15 E "-~!~gJi.~!ElElt, _ , __
_~hipp~~PJ~_;'.g,.,);>a.. _"", ,Xl.:Z!iI,_
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-
~
ESTATE INFORMATION:
FilE NUMBER,
NAME OF DECEDENT
21-81-70
HELM WILLIAM A.
Ifc\'fober 1~I~ST1985
MI
DATE OF PAYMENT
POSTMARK DATE
COUNTY
Cumberland
Dec. 7, 1980
DATE OF DEATH
REMARKS
GTOTAl AMOUNT PAID
81.34
SEAL
,.,..../ /:; t- J
- / / J ,/"-,, /' <i:.." ;,..1:, (-{,-"'C-.t-/
, /';SIGNATURE./
RECEIVED BY
REV,1162 EX 2184
_<<In
I1fGIS1EI1 OF WII.U;
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