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OATil OF SUIISCIUIIING WITNESS
COMMONWEALTH OF PENNSYLVANIA i ss:
COUNTY OF CUMBERLAND
This 25th day of Mar.ch A.D.,19 81 ,
before me, Register for the Probate of Wills and granting lellers of Administration in and for said County of Cumberland, in
the Commonwealth of Pennsylvania, personally came
John M. Eakin and Gladys P. Dean
the subscribing witnesses to the foregoing instrument of writir,g purporting to be the last Will and Testament of
Frances E. Everhart
Dated
December 15, 1975
late of
Hest Fairview
Cumberland County Pa., deceased who being duly
sworn according to law, depose and say, that they were
present. and saw and heard the testa trix
Frances E. Everhart
sign, seal, publish. pronounce and declare the said
instrument of writing as and for h er
Testament and Last Will, and at the time of so doing
she
was of sound and disposing mind memory and understanding, to the best of their
knowledge, observation and belief. .p
Sworn ,., ,".","~ .,rore -~~r Pi ~
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f r Register
-
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA t ss:
COUNTY OF CUMBERLAND \
Miriam Schellhase
sworn
being duly
says that as nearly as can be ascertainecl the said decedent Frances E. Everhart
died on
Wednesday the 11th day of
at or about 6:40 o'clock, ~M.
Sworn and subscribed this
25th day of March
March
81
A.D.,19_,
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OATH OF PERSONAL Rt;PRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ss:
COUNTY OF CUMBERLAND
Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of
Cumberland, personally came
Miriam Schellhase
who, being duly sworn
,do es depose and say that as Executrix
of the last Will and Testament of
Frances E. Everhart
deceased
s he 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.
March 25
81
A.D., 19_
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DECREE
Be it remembered that on the 26th day of March
Register
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,A.D.,19~, there was probated and
West Fairview
Frances E. Everhart
late of
recorded the last Will and Testament of
Deceased. Letters Testamentary were granted to
Witness my hand and official seal the day and year aforesaid.
,....1'r-'
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, Cumberland County, Pennsylvania,
Miriam Schellhase
.J
PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and file
" return:
a. The personal representative of the estate of the decedent as to property of the decedent administered by him
and such additional property which is or may be subject to Inheritance Tax of which he/she shall have or
acqui re knowledge;
b. The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute,
including a trustee of properly transferred in trust, provided that no separate return need be made by the transferee
of property included in the relurn of a personal representative.
2. PLACE FOR FILING
The return is to be filed in duplicate with the Register of Wills of the county wherein the decedent resided.
3. TIME FOR FILING
The return is due nine montlls after the decedent's death, unless an extension for filing has been applied for and
granted by the Secretary of Revenue within the nine-month period.
4. FAILURE TO FILE RETURN
Section 791 of the 1961 Statute provides that" . . .any person who willfuily fails to file a return or other report
required of him. . .shall be personally liabie. . .to a penalty of 25% of the tax ultimately found to be due or $1,000
whichever is the lesser tD be recovered by the Department of Revenue as debts of like amount are recoverable by
law."
5. TAX RATES
Inheritance Tax is payable at the rate Df 6% on transfers to lineal descendants, such as father, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as tD all others.
6. PAYMENT OF TAX
The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death. Interest
at the rate Df 6% per annum accrues thereafter until payment is made. All payments received are fi rst applied to any
interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED.
All checks should be made payable to the Register of Wills of the cDunly wherein the decedent resided and are
received subject to the final determination of the Department of Revenue.
7. FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect until
the taxes and interest have been paid in full. The taxes may be sued for against any real property in the decedent's
estate or against.any property belonging to a transferee liable for the tax.
8. FILING OF FALSE RETURN
Any person who willfully makes 3 false return or report required of him shall, in accordance with Section 793 of the
1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding
$1,000 Dr UndergD imprisonment not exceeding one year Dr both.
NOTE: Compensation paid to an estate representative; namely, an executor or administrator, for services performed
in administering an estate is reportable for Pennsylvania Income Tax purposes. This taxable income item should be
reported on form P A-40-lndividuallncome Tax Return.
INSTRUCTIONS FOR COMPLETING SCHEDULE "A"
Schedule "A" should include 0 detoiled description of 011 real property located in Pennsylvonia
ond held solely by the decedent or held jointly with another individual (s) os tenants in common. List the
decedent's percentage of ownership and the estimoted market value of the decedent's interest, (Praperty held
os joint tenants with the rightof survivorship or tenants by entireties should be reported on Schedule "E".)
All real estate locoted in Pennsylvonia should be described by lot and block number, street
address, number of acres and general description of land and buildings, Also, include the book and page
number in which the deed is recorded and the exact title os indicoted on the deed. If the properly has been
sold, attach 0 copy 01 the settlement sheet. If the property is subject to 0 mortgage encumbrance, include
the nome of the mortgagee, dote, rote 01 interest ond the outstanding balance on the dote of death and
attach 0 statement from the martgogor verifying the outstanding balance,
Property taxes and interest on mortgages os of the dote 01 death, assessments and other
encumbrances shauld be listed on Schedule "F". Do not deduct them on Schedule "A".
QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within two yenrs of death, make any transfer of any material part of his estate without receiving
valuable End adequate consideration? (Answer "Yes" or "No".) No
2. Did decedent, within two years of death, transfer property from himself/ herself to himself/herself and another party
Dr parties (including a spouse) in joint ownership? (Answer "Yes" or "No".) ~
3. If the answer to one Dr two above is "Yes" and the transfers are claimed to be nontaxable, provide the following
information:
a. Age of decedent at time of transfer.
b. Copy of death cert; ficate.
c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer.
d. All other information supporting nontaxability of transfer.
4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration
therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No".) No
a. Was there any possibility that the property transferred might return to transferor or his/her estate or be subject
to his/her power Df disposition? (Answer "Yes" or "No".)
b. What was the transferee's age at time of decedent's death?
5. Did decedent in his/her lifetime make any transfer withDUt receiving a valuable and adequate consideration therefor
under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her
death:
a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) ~
b. The right to designate the persons who shall possess or enjoy tlle property transferred Dr income therefrom?
(Answer "Yes" or "No".)
6, If the answer to five b. above is "Yes," was the right reserved in decedent alone ( ) Dr decedent and others ( ).
7. Did decedent in his/her iifetime make a transfer, the consideration for which was transferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or "No".) No
8. Did decedent, at any time, transfer property, the b61eficial enjoyment of which was subject to change, because Df
a reserved power tD alter, amend, or revoke, or which cDuld revert to decedent under terms of transfer or by operation of
law? (Answer "Yes" or "No".) No
9. If the an~wer to eight above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved
in the decedent alone ( ) or decedent and others ( ).
INSTRUCTIONS FOR COMPLETING SCHEDULE "E".
Schedule "E" must include all property. real and personal, owned by the decedent jointly with another
party or parties as joint tenants with right of survivorship. Both tangible and intangible property are to be
included. List real estate first.
1. Describe all real property as indicated in the instructions for Schedule "A". Describe all personal property
as indicated in the instructions for Schedule "B". Include tile name. address and relationship to the
decedent of the co.owner (sl and the date the joint ownership was established.
2. Indicate the total market value of the jointly owned property.
3. Indicate the percentage of the decedent's interest.
4. Indicate the market value of the decedent's interest.
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IMPROVEMENTS
2~ Story, Semi-Detached Residential Dwelling
10.15' x 127.03'
lot size ,15,016 I ,X". .".1.2.6_oA3..~...... .Construction; Existing
living units ...One ,.. ""Construction ..Aluminum"Siding over
Basem.nt.I':u.l1i:lil..9m"'n.t.,.....7.5lc,qncI,"'t'" floor, 25%
.c."'U.ilJ.."'PtJil.n.c"'..'...... .................
lot flaor: lR.... ......1 .. DR ...1.. ... K.. ..1...
2nd floor: lR . DR..... . ....... K...........
3nd floor: lR............. ... DR .. ... K.....
x . ............ Prapos.d.... .
Fr amc . . ............ Storias........2!j..............Age.....7..5,j,...
ground. ..[~,()().r,[l.o.()r.d.r.~i.!',...o'!t....i..d......=..
BR.
... BR
....BR
. ~..
... Clas.ts 2.
.... Closets 3
..closet.
. Both
Both....
. Both
. Oth.r ................ ..............................
..... Oth.r ..... ............... .............................
.. Other ..Attic~. Stor.age....only.
TYPE OF PLUMBING: (0) Bathroom ..G,qng,q Will 1 w"in.coting , o~d.. .ty~".l>.a..th..[i..l<.t:.u..r......~.!.....!'.i.!'."'.................
.floorwJthw"U...to.w.ill,J...cilr.P",tJJlg, ... .... ................. ..... . ... . ...
(b) Kitchen ,}1"'):illC9bil1C!ts .and Sink''''()119()Wa.~],wa.t.:n....c()~i.;Cj;:.\.~:n.?'f~:~~::::::
..UooJ....c9.ye!':Jn.g,...... ........... .... ................ .. ..... ....... ....... ..
INTERIOR: Walls _ Plaster ........ ....JL.... ..Dry ........ '.. .... .. Othor\'1()OcJl'.a..11....11.in9....:.:.:::.....::.
Floors ." ".............. J?i.rl~_"... ................,,' ...................._... Woodwork ... pine ... Natural Fireplace............~.~~.~................
BASEMENT: Foundation .....C().I1".r."..t.e.....13.1.0".~.... . Floor... Concrete & Ground ..... Excavat.d .....................10.9...........%
Healing: Type ..........".....5.teal11.... .....Fu.!...... .Oil......... .Air conditioning............N.9.D.liL..............
Water heater ..... ..3.2....G<l.11on...G1\s........ . ....Water soflener .. .....N.oJl."'...............laundry trays..................N.QI},!;L.............
ROOF: Type .M.eta.l....&....A...PhilJ.t ..l:5l1t.D9 15Candition..... ....Go.od. .... Gulters and dawnspauts.........l\.1.umJDu.!1L.............
MISCELLANEOUS: Insulalion ....N..9.n"'... ". .
.. ....Storms. ...1.9.9...% Screens...........1...Q.Q...%
CONDITION: (0) Exterior ...Alu.rnJn.u.m....l:5id '.gQv",rP!':.am", &..FJa.m"'.~.G.o9.d..R.maining uselul lile 01 building:
(b) Interior ...J'l"...teJed.,paJn t.ed.and/gr . PaPer..e~1,w9()d....p.ilnJ~1.~..9. .~Mer.age...............~.5..............
GARAGE: Construction ,.......N.9.n.e., ........Roof ...............!'!I.A.........................................No. al cars....:::.~.:.............
Size ..................:::.~.~........ ...Type 01 doors ........ .... Driveway ......9n.....St.r.."'."'.t.....l?ilJ.J<in9.........................,
OTHER BUilDINGS: ...N.9.ne..... .. ................ .. ...................................................................................
UTILITIES: Sewer .............~.u9.U"'... ..... ..... Waler ...... P.ubl ic ....Gas .l?gi:lU.c:.....................Electric .....Xg.i?.Us:.......................
Well . ................. ...N.9.ne............ ...."............... . . .....saptic tank.........N9.n."'........Size ........:.::::::....................._...
STREET IMPROVEMENTS: Walks .G9.nc::,"'t"'.Paving....HaC!;1di'lm..c. and Gutter ..Gg.ngJ.~.t!L....Al1ey .~a..9..".<'l."-I1l.................-
TAXES: Current general ......................$.l.H.,..E1..~........ ...........Spedal assessments ".S!"w!i'J.....~.!i'.!':.'!.J.9.!".....c:.):1."-.~.9.!i'..,............................".....
COMMENT: Neighborhood trend .....R.e..s.icJ."'"t.~,a~.:.St."tic
Type structures .....S.ing;l..e.....~.....S.e.mJ.=.D.e.t.,....RW.e.l.lJng.......
Any area detcrimental influences: Heavily traveled
This property cauld rent lor $...... 195 ....per manlh.
Th. marketability 01 this property is . . . ........I\Y."'I.1\.ge..
.canditian !':ilJr......t9....G.9.9.<'l...Age .......5..Q...:::....?.L
street.
................,...........................................................-........................
................-.......-....................
Recommended necessary repairs and possible cost:
Dwelling is in average condition and no repairs are needed.
Plot Plan sketch and/or perimeter drawing 01 building.
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,W~~~.~rj"::"I~:f;'J':~~~1'\~~ Savings & loan ^ssociation
'~',':,':,,\,;\,:"- I;,'-~'fh,',;~;:~' 01 Harrisburg
April 1,1981
John H. Eakin
Eakin & Eakin
Market Square Building
Hechanicsburg, Pa. 17055
Dear Hr. Eakin:
This letter is in responae to your recent request for information
concerning the estate of Frances E. Everhart.
Below is a list of all accounts with the decedent's name as of
Harch 11,1981, (date of death).
Account number: 02-16-602543
Account title: Frances E. Everhart
Balance as of date of death. . . . . . . . . .
Accrued unpaid earnings. . . . . . . . .
Total value on the date of death . . . . .
Opening date: August 2,1974
. .1115,182.93
..$ 34.33
. .$15,217.26
Account number:
Account title:
01-01-813486
Frances Everhart or Hrs. A. Schellhase
(Joint account with rights of survivorship)
Balance as of date of death. . . . . . .$ 1,654.29
Accrued unpaid earnings. . . . . . .. ... ~ . . .$ 2.75
Total value on the date of death. . . . . . .$ 1,657.04
Opening date: January 17,1975
Should you have any questions concerning this data, please feel free
to contact our office.
~incer 1y, , ,;) I ;}
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OrTalne D1zdar I
Savings Servicing DePa~tment
LMD:1d
234 NOnTH SECOND STREET. P. O. BOX 1111 ' ~1AHHIS8URG, PA 17108 . (717) 232.6661
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The H A R R I S Savings Association
SECOND AND PINE Srn[[TS .IlMH1I:~uune. PCNNSYLVilNlfl 17101
OFFICES
DOWNTOWN. COLONIAL PARK. CAMP HILL. LEB/lNON . UNION DEPOSIT
CAPITAL CITY. NEW CUMBERLAND. YaHK . SUMMERDlllE
ArOH Code 717/236-40-11
Harch 31, 1981
Hr. John H. Eakin
Eak in << Eak in
Market Square Building
Mechanicsburg, PA 17055
The information which you requested on the account(s) of
Estate of Frances E. Everhart (Social Security if. 182-36-9047
.is as follows:
)
Account Number(s)
Opt_ 1.1?2
Class of Account
,
.Q\l.tionRl (5.1/2 7.)
Date Opened
October 12. 1960
Principal Balance
$4.039.43
42.21
Accrued Interest
Balance at
Date of Death
4,081.64
Account
Ownership
Name of Joint
?wner,if any
Individual
NOli'"
Date O.ne'rship
was Established
,
October 12, 1960
;'
Additiona1.Infor-
,mati on requested
Before cancelling this account we will require a death certificate for'
Frances E. Everhart. The Executor's signature will also be required in
order to cancel as well as the book.
,
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argare;1 E. Rehman
SaVing?Jcounselor - }lain Office
LAST WILL MID 'l'ESTf\;\1E;'!T 011 FflA'JCES E. EVEHIJA!tI'
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I, FRANCES E. EVEHHAI,r, of the Borou~h rJ~ West j1airvielo[,
County of Cumber13nd and Statc of Pennsylvania J beinLj ur sound and
disposing mind, memory and understl1nding, do :'Ial:e, publish and de-
clare this my Last Will and Testament, hereby revoldng and making
void any and all prior Wills by m8 at any time heretofore made.
1.
I direct the payment of all my just debts and funeral expenses
as soon after my decease as th,= name can conveniently be done.
2.
I giv8 and bequeath my hrJl;sehold furnishings including dislms
and utensils anrl my diamond rine; to my daughter, Miriam Schellhase,
of West Fairvievl, Pennsylvania,
3.
I direct that my Pennsylvania Power and Light Company Sto:k
shall be distributed in kind in three equal shares among :ny children,
Clyde C. Everhart, Miri.am Schellhase and John M. Everhart.
I,.
All the rest, residue and remainder of my estate, real, per-
sonal and miXtJd, of whatsoever nat~re and wheresoever situate, shall
be converted into cash by my Executrix and distributed in equal
shares to my three children, Clyde C. Everhart, Miriam Sch;;llhase
And John M. Everhart.
5.
I nominate, con:otit,lt,e and appoin1; my dcl:JChter, Miriam
,
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REV_41l4 EX+ 15-301
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-81-0203
GJ Original
o Supplemental
o Remainder
File Number
Estate Nome
[o'l'ances E. Everhart
Dote of Death
March 11, 1981
Social Security Number
182-36-9047
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appalnted Inheritance Tax Appraiser in and far the Caunty of Cumberland
Pennsylvania, do respectfully repart that I have appraised the real and persanal property as reported In the faregalng
retum at the values set forth opposite each Item in the last colum/the right in Sche ules "A", liB", "C", and "E"
Dated: October 26. 1981 ~/2,
INHE TANCE TAX APPR ER
ADJUSTMENTS REMAINDER APPRAISEMENT CODE
INVENTORY VALUE AS APPRAISEO CODE (HARRISBURG USE ONLY)
Roal Proporty (Schodulo A) $ 28 00 00 00+ 92+
Perlonol Property (Schedule B) 24.769 13 10+
Jolnt.Held Proporty (Schodulo E) 1.789 13 2lH
Tronsferl (Schedule C) NONE 30+
TOTA~ GROSS ASSETS $55.058 26
Le" Debts and Deductions 40- 93.
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Life Estate ~ fACTOR PRINCIPLE VALUE CODE
o Annuity
FOR USE OF REGISTER ONL Y
Tax on $
9U!S.
COMPUTATION OF TAX
$
$
$
$-
$
6%
Tax on $
lS%
Tax on $
Tax on $
Tax on $
Exemptionl
T otol Estate
TOTAl. TAX
INTEREST FROM
BALANCE
TO
$
$
$
Leu Credits
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
S
+ $
S
:
$
+
=
BALANCE S
TO
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APPLICATION TO
TRANSFER SECURITIES
FILE NUMBER:
COUNTY __d!/- Y/- ;? tJ3
RI:.:V.!H1 EX+ 12.801
COMMONWEAL T1~ OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
REVENUE
NOTE: THIS APPLICATION MUST BE FILED IN TfllPLlCATE WITH THE REGISTER OF WILLS FOR THE
COUNTY IN WHICH THE DECEDENT RESI D::D AT HIE TIME OF DEATH.
Name of Decedent: Frances E. Everl1art
DA TE Septenber 18. 1981
Date 01 Death:
Address of
Decedent:
March 11, 1981
483 State Street
West Fairview, Penna. ClIIberland
(CITY, eUHOUGH) (STATE) (COUNTY)
DESCRIPTION OF SECURITI ES:
309
b.
Qmrcn
Permsy1vania Parer & Light
C.
(NAME 01- I~SUING COMPANY)
1. Stocks a.
(NUMBER OF SHARES)
{CLASS OF STOCK!
d.
Various
{DAT~ OF ISSUANCE}
e. $5.040.56
(DATE OF DEATH
TOTAL MARKET VALUE)
2. Bands a.
b.
c.
(FACe: AMOUNT)
(INTEREST RATE)
(MATURITY DATE)
~.
e.
I.
(NAME OF ISSUING COMPANY)
(DATE OF ISSUANCE)
(DATE OF DEATH
TOTAl. MARKET VALUC:)
The securities are registered as follows:
Frances E. Everl1art
(NAME OR NA.MES IN WHICH CERTIFICATES ARE REGISTERED)
John M, Eakin, Attorney for
Name 01 Applicant: M:irism Schellhase
Address 01
Applicant:
483 State Street
West Fairview, Penna.
<l1IOOr1Bl1d
(CITY, BOROUGH)
(STATE)
(COUNiVI
.t:L
{SIGNATURE}
CONSENT TO TRANSFER SECURITIES
I hereby consent to the transfer of the above securities and waive the filing of d certificate certifying to the
payment of the transfer Inheritance Tax.
1
A'rn6! .,,1.;; /7'.1:1
FIRST AND FINAL ACCOUNT OF
MIRIAM SCHELLHASE, EXECUTRIX
OF Tl'[E LAST WILL AND TESTAMENT "
OF FRANCES E. EVERHART,
DECEASED.
IN TilE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE NO. 21-81-203
* * * * * * * * * * * * * * * * * ** *
Date of Death - March 11, 1981
Dates of Advertising Grant of Let ters :
Cumberland Law Journal - April 3, 10, 17, 1981
Evening Sentinel - March 31, April 7, 14, 1981
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DR.
The Accountant charges herself as follows:
PRINCIPAL ACCOUNT
REAL ESTATE
House and lot of ground at 481 State Street,
Appraised Value and S~le Price
West Fairvie\~,
$28,500.00
Total $28,500.00
PERSONAL ESTATE
Cash
309 Shares PP&L, Common @ 16 5/16
1st Federal Savings Certificate 16-2543
Harris Savings Assoc., Certificate 1-322
Furniture, Appraised Value
Blue Shield, Premium Refund
Blue Cross, Premium Refund
Medicare Payments
Commonwealth of Pennsylvania, Tax Rebate
Voluntary payment by Miriam Schellhase of
proceeds of CCNE joint checking account
18-230-3, owned by her after the death of
Frances E. Everhart
$ 64.00
5,040.56
15,182.93
4,081.64
400.00
4.20
34.60
318.01
97.34
$25,223.28
Total
$ 1,921.23
$27,144.51
-1-
1I3lK ..l00 I'A,[ 182
INCOME ACCOUNT
REAL ESTATE - NONE
PERSONAL ESTATE
Dividenc, Pa. P & L., declared April 1, 1981
Interest, Harris Savings Account 1-322
Interest, 1st Federal Account 602-543
Dividend, Par P & L., declared July 1, 1981
Total
CR.
The Accountant claims the following credits:-
March 27,
"
"
April 17,
20,
May 15,
"
July 31,
"
"
Sept. 18,
22,
"
1981, Regis ter of Wills, Letters Testamentary
Cumber land Law J ourna 1, Estate Notice
, Evening Sentinel, Estate Notice
1981, L.G. Connor, Real Estate Appraisal
}lusselman Funeral Hane, Funeral Expenses
, Recorder of Deeds, Real Estate Transfer Tax
Prorated Real Estate Taxes in Sale of House
, Gingrich Memorials, Lettering Monument
, Miriam Schellhase, ReilDburserneIlt for costs
of 1980 Income Tax paid to Accountant
Mt. Olivet Cemetery, Perpetual Care
, Clyde Everhart, Reiroburserrent for payments
toJ. Doherty, M.D.
, Register of Hills, Filing Fee
Register of Wills, Inheritance Tax
, Miriam Schellhase, Family Exemption
, Miriam Schellhase, Executrices CcxrmissiOll
, John M. Eakin, Attorney Fee
, Reserved for cost of filinp; accornt, notary,
transfer of stock
Total
RECAPITULATION
PRINCIPAL ACCOUNT
Real Estate
PersOllal Estate
$28,500.00
27,144.51
ua[i( iOO m[ 183
$ 173.04
24.69
646.51
173.04
----
$ 1,017.28
$ 40.00
18.00
18.00
100.00
3,523.41
285.00
7.73
65.00
10.00
140.00
165.16
10.00
2,574.45
2,000.00
2,650.00
2,150.00
150.00
$13,906.75
$55,644.51
INCOME ACCOUNT
Real Estate
Personal Estate
None
$1,017.28
Gross Estate
$ 1,017.28
$56,661. 79
13,906.75
Less Expenditures
Balance for Distribution $42,755.04
Respectfully Submitted,
I
. 7" ;. / I( /. .
_:: " t ) I) . r....( 1/..( ,. J .; ",!, l__,
Miriam Schellhase
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF CUMBERLAND )
Personally appeared before me, the undersigned officer, a
Notary Public, in and for said Commonwealth and County, MIRIAM
SCHELLHASE, Executrix of the Last Will and Testament of Frances
E. Everhart, late of the Borough of West Fairview, County of
Cumberland and State of Pennsylvania, deceased, who being duly
sworn according to law, depose and state that she is the
Accountant in the annexed Account and that said Account is true
and correct to the best of her knowledge, information and belief,
and that there are no unpaid creditors to be notified of this
Account and the day of proposed decree of confirmation has been
given to all persons who have any interest in the estate as
beneficiaries.
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~''lr;:~in6l'th~~:'.~ day of _
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. fi^'. . .
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1'c1;hamcnt.
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IN \'iITrmS:J WIIEHEOF', I hav0 hereunto Get my hand and seal
this -JS"f~ day of Dece;]l]),,)r, 1975.
~,\)~JI ~ [, (\."V\t~~
Frances E. Everhart
(SEAL)
Signed, sealed, published and declared by the above namod
Frances E. Everhart, as and for her Last Will and Testament, in
the presence of us who have subscribed our names hereto as
witnesses, at the requef:t of said testatrix, in her presence and
in the presence of each other.
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INFORMATION
To insure proper credit to your account, the name 01 tho estate and 1110 number should be clearly print-
ed on tho check or money ardor.
This asscssmorl1 is made in accordanco with Section 708 of tho Inheritance and ESlillO Ta,( Act of
1961172 P.S. ~ 2485,708),
To tho extent that inheritance tox is paid within throe (3) months after the doath or the decedent, t1
discount of five (5) percent is allowed (72 P.S. ~ 2405,716},
Inheritance Tax, other than lax on a futuro interest, is due at tho date 01 tile decedent's dcmh and becomes
delinquent at the expiration of nine (9) momhs after tho decedent's denth (72 P.S. S 2485.711). Inheritance
Tax on a future interest is payable within three (3) months aher tho transfer takes cffecl in possession and
enjoyment and is delinquent thereafter (72 P.S. !l 2485- 712). Calculate interest from Iho delinquont dalo shown
on the face of this form to the date of actual payment using tho following interest table:
--------------------- ---------- ---------------- - - --- - --- -_._----- -- -- -- - -- --
1 month .005 4 months .020 7 months .035 10 months .050
2 months .010 5 months .025 8 months .040 11 months .055
3 months .015 6 months .030 9 months .045 12 months .060
1 days .00017 11 days ,00186 21 days ,00352
2 days .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days .00386
4 days .00068 14 days .00237 24 days ,00403
5 days .00085 15 days ,00250 25 days .00420
6 days .00101 16 days .00267 26 days .00437
7 days .00118 17 days .00284 27 days .00454
8 days .00135 18 days ,00301 28 days ,00471
9 days .00152 19 days ,00318 29 days .00488
10 days ,00169 20 days .00335 30 days .00500
- - --------- --- ------- -- - - --- - - --- ---- ---- - - - --_._---- - - - --------- ------
Any party in interest, including the Commonwealth and Ihe personal representative, not satisfied with
the assessment may object thereto within sixty (60) days after receipt of lhis Notice as provided by Section
1001 of the Inheritance and Esta,e Tax Act of 1961172 P.S. 9 2465.1001).
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address lisled below:
REV.455 I:::X+ (3.BO)
COMMONWEA~TH OF PENNSV~VANIA
OEPARTMENT OF REVENUE
TRANSFER INHE~ITANCE TAX
RESIOENT DECEDENT
SCHEDULE "F"
STATEMENT OF DEBTS
AND DEDUCTIONS
---- ----------
-
Estate of Frances E, Everhart Date of Death March 11,' 81 File No. 21-81-203
WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING:
Claimant
Miriam Schellhase
Daughter
f1cli1tionship to DececJent
Claimant's Address at time of Decedent's Death 483 S tate Street, Wes t Fairview, Penna,
17EM 19DATE 81 NAME OF PAVEE REMARKS I AMOUNT
NO.
Mar. 27 Register of Wills Letters Testamentary $ 40,00
Mar, 27 Cunberland Law Journal Estate Notice 18,00
Mar, 27 Evening Sentinel Estate Notice 18,00
Apr, 17 L, G, Conner Real Estate Appraisal 100,00
Apr, 20 Musselman Funeral Hans Funeral Expenses 3,523,41
Mav 15 Recorder of Deeds Transfer Tax 285.00
May 15 Prorated Taxes - Sale of Real Estate 7,73
Jul. 31 Gingrich Manorials Lettering, Monument 65,00
JUL, 31 Mt, Olivet Cemetery Perpetual Care Costs 140,00
I
John J, Doherty, MJ), Medical Services 165,16
Register of Wills Filing Fees 10,00
Miriam Schellhase Family Exemption 2,000,00
Miriam Schellhase Executrice's Camri.ssion 2,650,00
Reserved for Notary & Closing ~state 150,00
John M. Eakin Attorney Fee 2,150,00
'.
TOTAL I ~ll,322,30
I hereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts, funeral
expenses and expenses of administration submitted to the estate as deductions for Inheritance Tax purposes.
~'o.~ xfrh//hoA--'-'"
SIGNATURE OF FIDUCIARY
OFFICIAL USE ONLY
DEBTSANDDEDUCTIONSAREALLOWEDINTHESUMOF S /~ :):;.2, ~/) AT
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7/;2 LI f!, _ '.!.L,J
t ~EGISTER OF ILLS
DATE
!.,
% TAX RATE
//-/..-JI
DATE
GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by the decedent prior to his/her death ore deductible against his/her taxable
estate, In addition to debts incurred by the decedent or estate, other items ore claimable including the cost 01
administration, attorney lees, liduciary lees, luneral and burial expenses including the cost 01 a burial lot, tombstone
or grave marker and ather related burial expenses,
All debts being claimed against on estate are subject to the approval 01 the Register 01 Wills with whom the
Inheritance Tax Return is liled. Evidence.!o support the decedent's or the estate's liability lor the debts being
claimed should be a"ached to this schedule.
A lamily exemption may be claimed by a spouse 01 a decedent who died domiciled in Pennsylvania. II there is
no spouse, or jf the spouse has larleited his/her rights, then any child 01 the decedent who is a member 01 the same
household can claim the exemption. In the event there is no such spouse or child, the eXIlmption can be claimed by
a parent or parents who are members 01 the same household as the decedent, The lamily exemption is allowable only
against assets which pass by a will or by the Pennsylvania Intestote Laws.
NOTE: Compensation paid to on estate representative; namely, an executor or administrator, lor services
performed in administering an estate is reportable lor Pennsylvania Income Tax purposes. This taxable income
item should be reported on lorm PA.40.lndividuallncome Tax Return,
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
1. II the lamily exemption is being claimed, indicate the claimant's name, address and his/her relationship to
the decedent, Enter "Iamily exemption" in the remarks column and the amount claimed in the amount column.
2, Assign consecutive numbers to each item listed,
3. Enter the date on which each debt was incurred and/or paid.
4. Enter the names 01 each payee,
5. Provide a brief explanation in the remarks column lor each debt claimed,
6. Enter the amount 01 each debt being claimed,
7, The lorm must be signed by the person who has assumed the responsibility lor paying the debts.
IF ADDITIONAL SPACE IS NECESSARY USE B%" x 11" SHEETS,