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Home My WebLink About81-00218 ~ ~ . ~ >t I ~ 1><:, ~ g ~ o ' 1%1. . tI) :&: ~ ~ " 00 m ~ . If"I ~ o ' N ~ ~ : h ,... 'Woo CO 0 . ,.. ~ )R oa ... IlJ \0 . -= 0 L&J Z ~ z I . ~ IJ CIl ~ . CIl' H l:l I't< H ,~ 0 H :;:: '::3 III H :;:: ~ ~ CIl IJ ..c H .", .. -. .... OATH OF I'ERSONAL REPRESENTATIVE 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 VIRGINIA 1I. WILLS. who, being duly sworn , does depose and say that as Executrix of the last Will and Testament of John B. wills, Jr., deceased, sh.. 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, April 1 A,D" 19~ ,// <)'/.9/..c:'tIL:V ~ (i, ~'//"7;J (J~ Register :.,; ..j :5l OJ :<11 Cl :~ ......f :QJ iQ p:l ll'l: u.. ~ 00' .; =IF; 00 0 vi .-i '!"l ro ~ .; .r! N .-! ...J H: I-i l'l ~: 0 ~ 1 ...J ~ .-! ,: - CXl l!I1 - - ,~ I ~ ~ T'"! .-! :2:: l'l III: !': 1': CO 0: .~ "1 '" Ill: . : QJ 1'1: T-! 0 '" :IF: .... C\i z 0 " .s Q) 1 .... Wn .El '" - ~ !': & .~ '" r... iJ:1 os DECREE Be it remembered that on the 2nd day of April ,A,O.,19--R1-, there was probated and recorded the last Will and Testament of JOliN B. \'/ILLS. JR., late of t-h.. Bnrnllqh nf Mechanicsburq , Cumberland County, Pennsylvania, Deceased. Letters Te stamen tary were granted to Witness my hand and official seal the day and year aforesaid. VIRGINIA 1I. \'/ILLS. "'''''0 ' ' t_.1 : . ~l~,t~ e. ~~~ .f" Register ~)- /J(--fl I 1 I G] Original o Supplemental o Remainder Estate Name J.ohn..ll..Jiill.s.._Jr.~ Date of Death March 22. 1981 Social Security Number 163-07-7533 REPORT OF INHERITANCE TAX APPRAISER I, tho undorltgnod duly appointed Inheritance Tax Appraiser in and lar the County 01 _Cumberland Pennlylvania, do respectfully report thot I hove opproiled the roal ond porsonal property os reportedln"tli.loregoing r.tum at the values set forth opposite each item in the last column to the right in Schedules "AIl, liB", lie", and IIE" y,'/! IU{1 /) i Ilj~.,nl!) (/ (__ INH~RITANCE TAX APPRAISER Dated: AUl1ust 19, 1981 CODE ADJUSTMENTS REMAINDER APPRAISEMENT CODE INVENTORY VALUE AS APPRAISED (HARRISBURG USE ONLY) Rool Property (Schedule A) $ None 00+ 92+ Perlonal Property (Schedule B) 10+ Jolnt.Hold Proporty (Schodulo E) 20+ Transf.r. (Schedule C) 30+ TOTAL GROSS ASSETS Le.. D.bts and Deductions 40- 93- (SCHEDULE F) CLEAR VALUE OF ESTATE o Lile Eltate RATE FACTOR PRINCIPLE VALUE CODE o Annuity FOR USE OF REGISTER ONLY Tax on $ CODE COMPUTATION OF TAX $ S S $ 6% Tax on $ 15% TalC on $ Tax on $ Tall on S S Exemptions Total Estot. S $ $ TOTAL TAX INTEREST FROM BALANCE TO Leu Credits DATE OF PAYMENT INTEREST DISCOUNT TAX CREDIT AMOUNT PAID S + $ $ = $ + = BALANCE $ , $ INTEREST FROM TO , " PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritance and Estate Tax Act of 1961 provides lh~t the following persons shall prepare and file a return: a. The personal representative of the estate of the decedent ~s to property of the decedent administOled ~y him and such additional property which is or may be subject 10 Inheritance Tax of which he/she shall have or acqui re knowl edge; b, The transferee of property upon the transfer of which Inheritance Tax is or may he imposed by the 1961 Slatute, including a trustee of property transferred in trust, provider! thilt no Sallmi/te relufllnead be made by the transferee of property included in the return 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 monUlS after the decedent's death, unless an extension lor filing hilS been applied for and granted by the Secretary of Revenue within Ule oine-month period. 4, FAILURE TO FILE RETURN Section 791 of the 1961 Statute provides that" . . ,any person who willfully fails 10 file a return or other report required of him, , .shall be personally liable. . ,to a penalty of 25% of the tax ultimately lound to be due or $1,000 whichever is the lesser to be recovered by the Department of Revenue as debts of like amount are recoverable by law," 5. TAX RATES , ! I , I I 1 i I i I i I I I I I I I I Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife, son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as to ali others. 6, PAYMENT OF TAX The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death, Interest at the rate of 6% per annum accrues thereafter unti I payment is made. All payments recei ved are fi rst applied to any interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED. All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are received subject to 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 leal property in the decedent's estate or against any property belonging to a transferee liable for the tax. a, FILING OF FALSE RETURN Any person who willfully makes a false return or report required of him shall, in accordance with Section 793 of the 1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding $1,000 or undergo imprisonment not exceeding one year or bOUI. . , QUESTIONS CONCERNING PROPERTY TRANSFERS L Did decedent, within two years of death, make any transfer of any material part of his estate without receiving valuable and adequate consideratiqn? (Answer "Yes" or "No" ,) _llD.-- 2. Did decedent, within two years of death, transfer property from himself! herself to himself/herself and another party or parties (including a spouse) in joint ownership? (AnsIVer "Yes" or "No",) ..No- 3. If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following information: a. Age of decedent at time of transfer. b, Copy of death certificate. c, Affidavit by the 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 of disposition? (Answer "Yes" or "No",) 1-10 b. What was the transferee's age at time of decedent's death? 5, Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her death: a, The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) ...liO- b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer "Yes" or "No",) N,.., 6, If the answer to five b, atove is "Yes," state whether the right was reserved in decedent alone or others. 7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit or care of transferor? (Answer "Yes" or "No".) No 8. Did decedent, at any time, transfer property, the bmeficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer "Yes" or "No".) Nn 9, If the answer to eight above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved in the decedent alone or the decedent and others? (Answer "Yes" or "No".) No INSTRUCTIONS FOR SCHEDULE "0" 1. List full names and addresses of all who have an interest in the estate either vested, contingent or other interest. 2, Indicate the beneficiary's relationship to the decedent. Specify if stepchildren or illegitimate children are involved, 3. Indicate "Yes" or "No" if the beneficiary survived the decedent. 4. Indicate the date of birth of the beneficiary if the interest is a life interest, term certain interest or a future interest. 5, Indicate the interest of the beneficiary in the decedent's estate, For example: Specific bequests of a diamond ring, savings bonds or cash of $5,000; bequest of 25% of residue; remainder interest, etc. 6, At the bottom of Schedule "0" state those beneficiaries who are not living at the time the return is being filed and include date of death. . . REV.41S4 EX+ (0).80) COMMbNWEAL TH OF PENNSVLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTL V OWNED PROPERTY * (Instructions on Reverse Side) Estate of JOHN B. WILLS. JR. 1,1 I p ITEM TOTAL \ VALUE OF DEPARTMENT NO, DESCRIPTION MARKET DECEDENT'S VALUATION VALUE ~ INTEREST (Offlcl.1 Use Only) NONE, Except property held by Decedent and spouse as tenants by the entireties. I I I I TOTAL THIS PAGE None ~11h1 , F u>f\A? -c- 'lTT I \ I I I I I I I I I I I j I j 1 j ! .' . 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", I nclude the name, addre5s and relationship to the decedent of the co.owner (s) and the date the joint owncr5hip was established, 2. Indicate the total market value of the jointly owned property, 3, Indicate the percentage of the decedent's interest, 4. Indicate the market value of the decedent's interest. t: "" Cl n ;.- M ;.- :;; Z ;.- 0 0 t:1 '" Cl - C'1 n c: t:1 .., Z s: Z t"" M M 7: Z ;.- 0 9 t"" ::>:J - Z Z M .., M .., z 9 9 .., ><: '" M - CIl Z 0 '" 0 .., 9 .." .." ::>:J ~ ~ 0 "'1 - .." 0 - Z n - ;.- t"' c:: CIl 1'1 0 Z t"" .( .( .( ~ 1'1 1"1 ;.- ;.- ;0 ::>:J " " I I \ I' i , 1 I I ,! . . ,./UaLV.ct'L-r&' dJ711 tJj, S ta6'.. err? RECOROF.o,nFF'tr nr /. L ,: -;/ R~GI~,,: (",' ," t:U/.J ((10-'1 '81" ." ~ . " ~ ~ ~ ~ ~ ~ 'd ~ Z ~ ~ ~ 0 0 :>< 0 ~ H ! 'd '" ;Jl <: ;J rol aI . .-l ....:I ~ . I-< < ~ rol " - ~ u Z l\J - .-l 00 .;t '"' 0 t) .-l l\J - '"' ~ l\J 0 ~ '"' 0 t1. ~ 0 tIl 0 Z '" tIl :>< E- o d - ~ z 0 ~ gj E- ~ Z Z ..J 0 - ?5 :.: :E Q ~ ~ ....:I Z Z U " - ~ tIl ~ 8 0 < z ~ ~ Q - '" ....l REV.455 'l1.!o'lGt CDMMDNWEA~ TH DF PENNSY~VANIA DEPARTMENT DF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT 1J~CL{L ,-;-5. I SCHEDULE "F" 'TATEMENT OF DEBTS AND DEDUCTIONS /1/- J / -___________."___....___-:.;;:;;0:....--:===...."...,,.,.__."_ Estate of JOlIN 13. WILLS, JR. Date of Death j'IIIRr.H 22. 1901 WHEN CLAIMING THE FAMIL V EXEMPTION, COMPLETE THE FOLLOWING: File No. 21 -R 1 -21 A Claimant VIRGINIA H. lULLS _ Relationship to De,cedent_ !,;POI1!,;P. Claimant's Address ~n? BAS'll ET.Ml'JOOD AVENTlE. r.mrIIJ\NTC:SRnTH~. Pf.~NNSVT.V7\NT.n. _ '7nr;C; ITEM NO. DATE NAME OF PA YEE REMARKS AMOUNT ter!'l in H F , ("n~"" nr T.n.... .co.c::i. nf ~""nnr- , " 208.00 a d Count Taxes 232.18 s liD isa1 of R at for T Return tric Te1e hone & 1'-1ater 489.24 S a. foll TOTAL THIS PAGE I hereby certify that to the best of my knowledge and belief the foregoing i~ a just and true statement of debts, funeral expenses and expenses of administration submitted to the estate as deductions for Inheritance Tax purposes. ).-' .,-.) ,/ 'i.,!"";,~",,/ /3,.u... 5//I/R] SIGNI\TUHE OF-'ATTORNEY/FIDUCIARY DATE OFFICIAL'USE ONL V DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $ ,A'i)- .;( Cjj-' 16 AT o PERCENT. J'~ ~/-j'1 DATe .. 1: . . GENERAL INHERITANCE TAX INFORMATION Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable estate. In addition to debts incurred by the decedent or eslate, other items are claimable including the cost of administration, attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker. All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liability for the debts being claimed should be attached to this schedule. A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania. If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of the same household can claim the exemption. In the event there is no such spouse or child, the exemption can be claimed by a parent or parents who are members of the same household as the decedent. t""' '"d I:l n ;J> t'1 ~ ~ z > 0 0 u Vl C"l n c:: u >"I Z s: Z t'" t'1 t'1 ;><: Z ;<l ;J> 0 - 9 t'" Z Z t'1 ..., t'1 >"I Z 9 >"I >< t'1 - 9 Vl Vl Z 0 ell 0 >"I 0 .." .." ;z:l ~ ~ 0 - 't1 0 't1 - Z n - > t'" c:: Vl t'1 0 Z >< -< ~ t11 t'1 ~ ;J> ;J> ;z:l i':I INSTRUCTIONS FOR COMPLETING SCHEDULE "F" 1. If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the decedent. Enter "family exemption" in the remarks column and the amount claimed in the amount column. 2. Assign consecutive numbers to each item listed. 3. Enter the date on which each debt was incurred and/or paid. 4. Enter the names of each payee. 5. Provide a brief explanation in the rernarks column for each debt claimed. 6. Enter the amount of each debt being claimed. 7. The form must be signed by the person who has assumed the responsibility for paying the debts. INFORM~TI01!L To insure propor credit 10 your accourlI, the lllHTIO uf tho llSloto nod file number should ho clunrly p'int. cd on tho check or monoy ardor. This assossment is made in accordance with Snellon 70B 01 the Inheritance and ESIiIlC Tal( Act of 1961 (72 P.S. 9 2485.708). To the extent that inhoritnnco tol( is paid wIthin three (3) months after thu death of tho decedent, a discount of five (5) percent is ell owed (72 P.S. 9 2465.716). Inheritance Tax, other than tax on a future interest, is duo at tho date of the decedent's death and becomes delinquent at the expiration of nine (9) months after the decedent's death (72 P.S. ~ 2485-711). Inheritance Tax on a future interest is payable within three (3) months aftor the transfer takes effect in possession and enjoyment and is delinquent thereafter (72 P.S. 9 2405.712). Calculate interest from the delinquent date shown on tho face of this form to the date or actual payment using the following interest table: --------------------- ---------- --- ------------- - - --- - --- ---------- -- -- - ---- 1 month .005 4 months .020 7 months .035 10 months .050 2 months .010 5 months .025 8 months .040 11 months .055 3 months .015 6 months .030 9 months .045 12 months .060 1 days .00017 11 days ,00186 21 days .00352 2 days .00034 '2 days .00203 22 days .00369 3 deys .00051 13 days .00220 23 days .00386 4 days .00068 14 days .00237 24 days .00403 5 deys .00085 15 days .00250 25 days .00420 6 days .00101 16 days .00267 26 days .00437 7 deys .00118 17 days .00284 27 days .00454 B deys .00135 18 days .00301 28 days .00471 9 days ,00162 19 days .00318 29 days .0048B 10 days .00169 20 days .00335 30 days .00500 - - --- ---------------- --- - - -- - - --- -- - - ---- -- - ---.---- - - -- --------- -----. Any party in interest. including the Commonwealth and the personal representative, not satisfied with the assessment may object thereto within sixty (60) days after receipt of this Notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961 172 P.S. S 2485-1001), Make check or money order payable to: "Register of Wills, Agent" Mail to the address listed below: INFORMA TION To insure proper credit 10 your account, the nerne of tho ostate llnd filo number should be cloarly print- ed on tho chock or money ordor. This assessment is mode in Dccordanco with Section 708 of tho IntlOritancc and Estate Tax Act of 1961172 P,S. 9 2485.7081, To the extent that inheritanco tax is paid within throo {3l months after the death of tho decedent, a discount of five 151 percent is allowed (72 P.S, 9 2485.716), Inheritance Tax, other than tax on a futuro interest, is due nt the date of the decedent's dcmh and becomes delinquent at tho expiration of nine 191 months after thl.,! decedent's death (72 P.S. ~ 2485.711). Inheritance Tax on a future interest is payable within three (3) months alter the transfer takes effect in possession and enjoyment and is delinquent thereafter (72 P.S. S 2485- 712). Calculnte interest from the delinquent date shown on the face of this form to the date 01 actual payment using the following interest table; ---------------------------------- -------------- - --- - --- -------- -- -- - - ----- 1 month .005 4 months ,020 7 monttls .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 ,00358 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 iJnd the personal representative, not satisfied with the assessment may tlbjeet thereto within sixty (60) days after receipt of this Notice as provided by Section 1001 of the Inheritance and Estate rax AC( of 1961 172 P.S, S 2485.1001). Make check or money order payable to: "Register of Wills, Agent" Mail to the address listed below: I REV. 736 EX (03-86) ACN 202 COMt.40NWEA\lH or P(UHSVlVANll. NOTICE OF DETERMINATION AND OErARTMEtI1 Of R(VEtlU( ASSESSMENT OF PENNSYLVANIA ~~[:~XO~~~~I~IDU/.l TAXES ESTATE TAX BASED ON FEDERAL ".RRIS'U"," 1710'. C~OSING ~ETTER DATE 0.5,;l9-.6.p= ESTATE OF WILLS JOHN B FI~E ND. 21 81-0218 DATE OF DEATH 03-22-81 COUNTY CUMBERLAND NDTE: TD INSURE PRDPER CREDIT TD YOUR ACCOUNT, SU8MIT THE UPPER PDRTION OF THIS FORM WITH YOUR TAX PAYMENT TO THE REGISTER OF WI~~S OF THE A80VE COUNTY. MAKE CHECKS PAYABLE TO: "REGISTER OF WI~LS, AGENT." PLEASE RETURN THIS PORTION TO REGISTER OF WILLS IF PAYMENT DUE Amount Remitted to Register of Wills i I (!I,I1:: ..A.!-9~~_"!:Hl~ .L!N.E_. _ _ .>>::_ _ _ _f!.E:r~IN_ ~9~~~ _P_O.!'l:r~O.N_ ~9~ _Y_O.U.!'l_ ~I~~S.. -. - -~- - - - -. - - - -.- REV. 736 EX (03.86) >>NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSY~VAIA ESTATE TAX BASED ON FEOERA~ C~OSING ~ETTER>' VIRGINIA H WILLS 302 E ELMWOOD AVE MECHANICSBURG PA 17055 ESTATE DF WILLS JOHN B FI~E NO.21 81-021B ACN 202 DATE 05-19-86 ESTATE TAX DETERMINATION .00 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return 7. Additional Pennsylvania Estate Tax Due 3,552.73 .00 3,552.73 .00 .00 '"' cd .00 ~r- c''1 -..J ",'" 3:~ ",'" t:J-'" ",<"> 1'T1~ ::::t ._0 t/):::n ~~: co ~'" fllr"T) N '.:It:t 0 ". ~:. "-i :a ,."11 , , "-~ TAX CREDITS: PAYMENT DATE INTEREST (-) AMOUNT PAID RECEIPT NUMBER TOTA~ TAX CREDIT BA~ANCE DF TAX DUE INTEREST TOTA~ DUE .00 .00 .00 .00 . IF PAID AFTER THIS DATE SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST (IF BA~ANCE DUE IS ~ESS THAN $ 1 OR IS REF~ECTED AS A "CREDIT" (CR). NO PAYMENT IS REQUIRED)