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No. 21-81
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PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
In the Estate of
Celia E. Gill
, deceased.
To Register of Wills for the County of Cumberiand, in the Commonwealth of Pennsylvania.
alternate
Petitioner(91 is (lire) thejexecut or named in the Last Will and Testament of
Celia E. Gill dated May 8, 1962
Decedent was a citizen of the United States and a resident of Mechanicsburg
~iP (Borough), Cumberland County, Commonwealth of Pennsyivania.
Decedent died on Sunday.
the 29th day of March
A.D. 19~, In the
County of Cumberland ,State of Penna. at the age of .2.L years.
Decedent has (has notl been married and has (has not) had children born to him (her) since the ex.
ecution of the above described Will. .
Decedent was possessed of personal property to the value of Undeterm~ned
and of real estate to the value of Undetermined
as near as can be ascertained; said real estate situated as follows 405 South York Street,
Mechanicsburg, Pennsylvania.
Therefore, your petitioner(s) respectfully app"(ies) for the probate of the said Last Will and Testa-
ment and for Letters Testamentary theron.
Dated April ,?J , 1981
# ' aJ :JjJi6L JbJ1 dULJ
jq7!
Name and address
of Petitioner(s)
B
17055
COMMONWEALTH OF PENNSYLVANIA l
COUNTY OF CUMBERLAND l
Wayne P. Kautz. Trust Officer of The First Bank and Trust
Company, of Mechanicsburg, Pa., Petit~oner
named in above appiication, being duly sworn (lccording to law say(s) that the
statements set forth in this petition are true to the best of h~s knowledge and belief.
ss
.S:w.o.rIL_to and subscribed before _
me,~APxn~,__ 198_L
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''________u _ I J
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Filed: April 6 , 1981
Attorney William L. S ~
unda y ./ [
S.J
.,
'''--
'..
LAST WILL AJ'.l1) TESTAI1ENT
I, CELIA E. GILL, of the Borough of Mechanicsburg,
County of Cumberland and State of Pennsylvania, being of
sound mind, memory and understanding, do make, publish and
declare this to be my Last Will and Testament, hereby re-
voking and makin,; void all former wills, codicil s and other
testamentary diSPositions by me at any time heretofore made.
1.
I direct my Executor, hereinafter named, to pay as
soon as practicable after my decease all my just debts and
the expenses of my last illness and burial.
2.
I give, devise and bequeath all my estate, - real,
personal and mixed _ ,unto my husband, H. Wilmer Gill, ab-
solutely.
3.
Should my said husband, H. Wilmer Gill, predecease
me, then and in that event, I dispose of my estate as folloWS:
A~ I give and bequeath the sum of Five HtUldred
($500.00) Dollars to Trinity Lutheran Church, of
Mechanicsburg, Pa.
B~ I give and bequeath the sum of Five Hundred
(~500.00) Dollars to St. Stephen's Lutheran Church
of New Kingstown, Ctmberland County, Pa.
C. I direct that my Executor payout of my resi-
duary estate all death, succession, transfer, estate
and inheritance taxes, levied or assessed upon or
with respect to any property which is included in
my estate for purposes of computing any of such
taxes; I further d.irect that my Executor shall
have no right of reimbursement for such taxes
from any person who is a beneficiary, transferee,
legatee or devisee of any of the property upon
or with re spect to which any such tax is assessed
or levied.
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D. All the rest, reflidue and remainder of my
estate, I Give, devise and bequeath unto my niece,
Harie S. Troutman.
4.
I hereby authorize and empower my Executor to deliver
the assets of my estate unto my residuary legatee either in
cash or in kind, or partly in cash and partly in kind.
5.
I hereby nominate, constitute and appoint my husbwld,
H. Wilmer Gill, Executor of this my Last Will and Testament.
Should my said husband predecease me, then and in that event,
I hereby nominate, constitute and appoint The First Bank
and Trust Co., of Hechanicsburg, Fa., Executor of this my
Last Will and Testament.
6.
I direct my said Executor, hereinbefore named, to
engage the services of William L. Sunday, Esq. in settling
my estate.
IN \HTNESS '"HEREOF, I, CELIA E. GILL. the Testatrix,
have hereunto set my hand and seal to this my Last Will and
Testament this ~ day of ~~~ ,1962..
e.L-~..1 ~ -~ (SEAL)
.
Signed, sealed, published and declared by the above
named Celia E. Gill as and for her Last Will and Testament
in the pre sence of us, who, ather reque st and in her presence
and in the presence of each other have hereunto subscribed
our names as witnesses
th"'to. .~
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PENNSYLVANIA iNHERITANCE TAX GENERAL INFORMIiTION .
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estilte T;]x Act of 1961 provides th;]t the following porsons shall prepnre alld file
a return:
a. The personal reprssentaljve of the estate of the decedent as to property of the decedent adlllinislmcd by hi III
and such addjtional property which js or may be s!/bject to Inheritance Tax of which he/she 511;111 have or
acquire knowledge;
b. The transferee of property upon the transfer of which Inheritance Tax is or may be illlposed by the 1961 Staluto,
including a trustee of property tr;]nsferred in tfllSt, provided that no separale rellJrn nei:rl ho lIIarle hy Ihe If;l/dJ?r{~e
of property included in the return 01 a persollal representative.
2. PLACE FOR FlUNG
The return is to be filed in duplicate w:th Ihe Register 01 Wills of the county whereiu Ihe declllh'l1lle~;ided,
3. TIME FOR FlUNG
The return is due nine months after the decedent's death, unless an extension for tillll!( ha', IlIIen ;Ippliod Inl iIIlll
granted by the Secretary of Revenue within the nine-lIIonth period.
4. FAILURE TO FILE RETURN
Section 791 of the 1961 Statute provides that". . .any pelson who willfully fails to fill) " refurn 01 ollu!r repnlt
requjred of hilll. . .shall be personally Ijable. . .to a penalty of 25% of the t:1X ullilll:1tely 10llnd 10 hu dlle 01 $1,000
whichever js the lesser to be recovered by the Department 01 Revenue ;]S dehts of like ,1II10Ilnl:111) lectlvelilh'e hy
law,"
5. TAX RATES
Inherjtance Tax is payable at Ihe rate of 6% on transfers to lineal descend;]nts, such as 1:1lher, 1II01her, hllshand. wile,
son, daughter, grandchildren, gmndparenl, son-jn-Iaw and daughter-in-I;]w ;]IHI ilt the rate 01 15% as 10 all otllers.
6. PAYMENTOFTAX
The tax assessed on the transfer of property reported in the return is due 9 months after tile decedent's death, Interest
at the fate of 6% per annum accrues thereafter untjl payment is made. All payments recejved afe first applied 10 any
interest whjch may be due with any remajnder 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 belllade payable 10 Ule Register of Wills of the county wheroin the decedent resided and mo
recejved subject to the fjnal determjnatjon of the Department 01 Rovenue.
7. FAILURE TO PAY
The taxes imposed, together with any interest therson, are a lien upon ro;]1 property. whichlioll relllaills ill effect until
the taxes and interest have been paid jn full. The taxes may be sued for agaillsl <lny leal plOpmty ill thl! dl!cl!dlllll's
estate or against any property belongjng to a transferee liable for the tax.
8. FILlN GO F FALSE RETU RN
Any person who wjllfully makes a false return or report required olllilll Sh;llI, III ;1l:clIrd,llIcl: wllh SI!ction 79301 the
1961 Statute, be gujlty of a misdemeanor alld, on convictionllwreol. Sh;llllil! scol::ncl!r1ln pay a Inw oat exceeding
$1,000 or undergo imprisonment not exceeding 0110 year or hath.
"
REV-450 ('"'60'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
(Instructions on Reverse Side)
EST ATE OF
CelJ.u_._Gil1
IlEM ES1IMA lED DEP ARTMENl
DESCRIPTION MARKEl VALUATION
NO. (OFFICIAL USE
VALUE ONLY)
Two story brick dwelling, known and numbered as
405 South York Street, Mechanicsburg, Pennsylvania,
more fully described in Deed dated 12/3/51, between
Celia E. Gill and Celia E. Gill and H. Wilmer Gill,
her husband (Deceased 10/3/71) recorded in Cumberland
County Deed Book "W", Vol. 14, Page 323.
Sale Price 50,000.00
.
TOTAL THIS PAGE $50 000.00 f~ n-c., tf'O
'.
REV.451 (1.80)
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL 1';lOPEHTY
flnstflJctions Of! RcvvrsfJ Side}
Estate of Celia E. Gill
ITEM DESCRIPTION
NO,
1. First Bank and Trust Co. Sav. Acct. 501-178-8
2. First Bank and Trust Co. Cert. Dep.No. 3115
3. Accrued interest on C.D. No. 3115
4. First Bank and Trust Co. Cert. of Dep. No. 1823
5. Accrued interest on C.D. No. 1823
6. State Capital Sav. & Loan Assoc.Acct. 001-00-0701
7. Accrued interest on Account No. 001-00-07016
8. First Fed. Sav. & Loan Assoc.Acct. 01-04-200218
9. Accrued interest on Acct. 01-04-200218
10. Household furniture & furnishings, gross sale amt.
11. Columbia Life Insurance Co.-Final annuity payment
12. 3 Shares Appleby Bros. & Whittaker Co. Cert. No.
924 (Sale price)
13. Series E. Bonds (See Attached Lists)
14. Proration of real estate taxes and sewer and
refuse bill
'*'
ESTIMATED DEPARTMENT
UNIT MARKET VALUATION
VALUE VALUE (OFFICIAL USE ONL YI
18,186.38
1,000.00
48.20
1,000.00
21. 53
14,100.00
190.83
3,100.00
41. 36
4,981.60
73.60
300.00
21,571.49
63.59
TOTAL THIS PAGE $64,678.58
pi f, 7,5', <.i'Y ~
,41.?
SCIIEIIlILE "1\"
PEHSONAL Plwl'Einy
Estate of. Celia E. Gill
Series "E" Bonds as follows:
No. D6841426E Dated Jan. 1944 N/O Celia E. Gill Amt. $ 500.00 1,645 ~O
C1l4522082E Nov. 1945 " 100.00 303 42
C1l4522083E Nov. 1945 " 100.00 303 f2
C1l4522084E Nov 1945 " 100.00 303 2
C148285604 E Mar. 1949 " 100.00 282 8
C1494 35533 E June 1949 " 100.00 284J2
C153229060E Sept. 1949 " 100.00 284.~2
C155135211E Nov. 1949 " 100.00 275. 2
C158221662E Feb. .1950 " 100.00 279. 4
C15978533.3E May 1950 " 100.00 270 4
C161488737E Aug. 1950 " 100.00 '-274' 6
C163594935E Nov. 1950 " 100.00 265 2
C165288232E Jan. 1951 " 100.00 269. 8
C167832765E Apr. 1951 " 100.00 261. 0
C168863519E July 1951 " 100.00 265. 4
Cl71712268E Sept. 1951 " 100.00 265 4
C174476013E Mar .1952 " 100.00 260. 4
C178256615E June 1952 " 100.00 260 4
C200514787E Sept. 1952 " 100.00 251. 4
C202817650E Dec. 1952 " 100.00 255. 8
C206525824E Feb. 1953 " 100.00 247. 4
C209908227E May 1953 " 100.00 250. 4
C210722650E Aug. 1953 " 100.00 243. 6
C212816521E Oct. 1953 " 100.00 246. 4
C214895245E Jan. 1954 " 100.00 247.' 8
C216122026E Apr. 1954 " 100.00 242. 6
C219906041E July 1954 " 100.00 243.' 0
C222363221E Sept. 1954 " 100.00 235. 6
C224702601E Dec. 1954 " 100.00 239. .4
C226397ll6E Mar. 1955 " 100.00 231. 2
C228936794E June 1955 " 100.00 235. 2
C230734637E Aug. 1955 " 100.00 227. 2
C233315121E Nov. 1955 " 100.00 230.80
C235788970E Feb. 1956 " 100.00 224. 8
C239722530E May 1956 " 100.00 230. 6
C240252787E Aug. 1956 " 100.00 223. 0
C240606996E Oct. 1956 " 100.00 226. 0
C248189557E Jan. 1957 " 100.00 227. 8
C248711026E Apr. 1957 " 100.00 230. 0
C250635147E July 1957 " 100.00 226. 2
C251818730E Sept. 1957 " 100.00 226. 2
C352597014E Dec. 1957 " 100.00 220. 2
C3573050S1E Mar. 1958 " 100.00 223. 2
C357548012E June 1958 " 100.00 217. 0
Estatl' of Cd I" E. elll Srlic'do1c' II Cont'd
C361368205E Aug. 195R 100.00 219.~6
C3621529/.9E Nov. 1958 ]00.00 212. 4
C36581.70IIE Feb. 1959 100.00 216. 8
C367486839E Nay 1959 100.00 209. 4
C37140238/,E .luly 1959 100.00 208. 8
C373466863E Oct. 1959 100.00 211.
C401418789E Jan. 1960 100.00 205. I
C403722440E Apr. 1960 100.00 207.36
C404455129E July 1960 " 100.00 201.2
C406247393E Sept. 1960 " 100.00 203.4
C408277249E Dec. 1960 " 100.00 203.8
C409201801E Nar. 1961 " 100. 00 J.99.7
No;' L264153199E Oct. 1954 Celia E. Gill 50.00 119 26
L670655908E Dec. 1965 " 50.00 82 92
Q346375487E Jan. 1944 " 25.00 82 26
Q372129514E Feb. 1944 25.00 82 26
Q374179297E Nar. 1944 25.00 82 26
Q390565411E Nar. 1944 25.00 82 26
Q400616592E Apr. 1944 25.00 79 67
Q415611723E Nay 1944 25.00 79 67
Q405463107E Nay 1944 25.00 79 67
Q439112206E June 1944 25.00 80 87
Q449672004E July 1944 25.00 80 87
Q487460593E July 1944 25.00 80 87
Q488596961E Aug. 1944 25.00 80187
Q496652932E Sept. 1944 25.00 80~87
Q499846821E Oct. 1944 25.00 78 32
Q502080208E Oct. 1944 " 25.00 78 32
Q517820536E Dec. 1944 " 25.00 79 56
Q5704973Q9E Dec. 1944 " 25.00 79 56
Q571390629E Jan. 1945 " 25.00 79.56
Q551457224E Jan. 1945 " 25.00 79156
Q575134196E Feb. 1945 " 25.00 79 56
Q595480641E Nar. 1945 " 25.00 79 56
Q603957892E Nar. 1945 " 25.00 79 56
Q655128177E Apr. 1945 " 25.00 77 05
Q669633861E Nay 1945 " 25.00 77 05
Q684854936E June 1945 25.00 78 29
Q454255039E June 1945 25.00 78129
Q693155060E July 1945 25.00 78129
Q697514555E Aug. 1945 25.00 78 29
Q703392853E Aug. 1945 25.00 78 29
Q713509602E Sept. 1945 25.00 78 29
Q7202472lOE Oct. ] 945 25.00 75 83
Q710470005E Oct. 1945 25.00 75 83
Q723772193E Nav. 1945 25.00 75 83
Q738509349E Dec. 1945 25.00 7772
Q741895072E Dec. 1945 25.00 77 72
Q735764860E Feb. 1946 25.00 7772
Q734116157E Nar. 1946 25.00 7772
..-
Estate of Cella E. Gill Schdul c II Cunt'd
Q767813946E Apr. 1946 " 25.00 75 27
Q744562953E Apr. 1946 " 25.00 75 27
Q751997714E Hay 1946 " 25.00 75 27
Q754268214E June 1946 " 25.00 76 44
Q752332803E June 1946 " 25.00 76 44
Q759822965E July 1946 " 25.00 76 44
Q761344468E Aug. 1946 " 25.00 76 44
Q764232266E Sept. 1946 " 25.00 76 44
Q762015465E Sept. 1946 " 25.00 76 44
Q802305727E Oct. 1946 " 25.00 74 04
Q656091603E Nov. 1946 " 25.00 74 04
Q774627703E Dec. 1946 " 25.00 75 23
Q802305750E Dec. 1946 " 25.00 75 23'
Q774930831E Jan. 1947 " 25.00 75 23
Q777215371E Feb. 1947 " 25.00 75 23
Q777215384E Feb. 1947 " 25.00 75 23
Q777910215E Har. 1947 " 25.00 75 23
Q780234140E Apr. 1947 " 25.00 72 86
Q804973109E Apr. 1947 " 25.00 72 86
Q805582564E Hay 1947 " 25.00 72 86
Q806091140E June 1947 " 25.00 74 03
Q813516093E June 1947 " 25.00 74 03
Q815184318E July 1947 " 25.00 74 03
Q816703464E Aug. 1947 " 25.00 74 03
Q815184342E Aug. 'l947 " 25.00 74 03
Q818044597E Sept. 1947 " 25.00 74 03
Q87.1044880E Oct. 1947 " 25.00 74 03
Q821044899E Nov. 1947 " 25.00 71 70
Q823635765E Nov. 1947 " 25.00 71 70
Q825995193E Dec. 1947 " 25.00 71 70
--.--.--------..------
No. Q829229652E Jan. 1948 Celia E. Gill 25.00 72 84
Q828311610E Jan. 1948 " 25.00 72 84
Q829229697E Feb. 1948 " 25.00 72 84
Q840782679E Mar. 1948 " 25.00 72 84
Q837112883E Mar. 1948 " 25.00 72 84
Q842695688E Apr. 1948 " 25.00 70 55
Q847076523E May 1948 " 25.00 70 55
Q847076516E June 1948 " 25.00 71 70
Q849056542E June 1948 " 25.00 71 70
Q853519474E July 1948 " 25.00 71 70
Q856250089E Aug. 1948 " 25.00 71 70
Q853519500E Aug. 1948 " 25.00 71 70
Q858008348E Sept. 1948 " 25.00 71170
Q861518727E Oct. 1948 " 25.00 69144
Q862684301E Oct. 1948 " 25.00 69 44
Q862684337E Nov. 1948 " 25.00 69144
Q870773488E Dec. 1948 " 25.00 70 57
Q870773516E Dec. 1948 " 25.00 70]57
Q2159324311E Dec. 1965 " 25.00 41 46
QU ESTIONS CONCERNING PROPERTY TRANSFERS
1. Djd decedent, wjthjn two years of death, make any lransfel of any material part 01 his estate wjthollt recejvjng
valuable and adequate consjderation? (Answer "Yes" or "No".) No
2. Did decedent, within two years of death, transfer properly from himself! herself to himself/herself and another party
or parties (includjng a spouse) jn join I ownership? (Answer "Yes" or "No",) .110--
3. If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following
jnformatjon:
a. Age of decedent at time of transfer.
b. Copy of death certi fj cate.
c. Affjdavjt by the attendjng physicjan indicating the state of decedent's health at tjme of transfer.
d. All other information supportjng nontaxabjlity of transfer.
4. Did decedent, in his/her Ijfetjme, make any transfer of property without.receivjng a valuable or adequate consideration
therefor whjch was to take effect jn possession or enjoyment at or after hjs!her death? (Answer "Yes" or "No".) Nn
a. Was there any possjbility that the property transferred might return 10 transferor or his/her estate or be subject
to hjs/her power of djsposjtion? (Answer "Yes" or "No".) No
b. What was the transferee's age at time of decedent's death?
5. Djd decedent jn hjs/her Ijfetjme make any transfer without receivjng a valuable and adequate consjderatjon therefor
under which transferor expressly or jmpljedly reserves for his/her Ijfeor any period which does jn fact end before hjs/her
death:
a. The possessjon or enjoyment of or the rjght to income from the property transferred? (Answer "Yes" or "No".) ..ll2...-
b. The right to designate the persons who shall possess or enjoy the property transferred or jncome therefrom?
(Answer "Yes" or "No".) No
6. If the answer to five b. above is "Yes," state whether the right was reserved in decedent alone or others.
7. Did decedent jn his/her lifetime make a transfer, the consideration for whjch was transferee's promjse to pay jncome
to or for the benefjt or care of transferor? (Answer "Yes" or "No".) No
8. Djd decedent, at any time, transfer property, the bElleficial 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".) No
9. If the answer to eight above is "Yes," was the power to alter, amend or reveke the Interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No".)
REV.4!13 (1.80)
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
TRANSFF.R INH~RITANCE TAX
nESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
~~:~~'\
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(InstructioflS Ofl R(Jv(!rs(~ Sidc.')
Estate Dr
Cclin E. GUl
, - - - -
I BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY
DECEDENT BIRTH
I Trinitv Lutheran Church Beauest of Five
I Hundred Dollars'
-
I Mechanicsburg, PA 17055 ($500.00)
j of Five
I St. Stephan's Lutheran Church Bequest
I Hundred Dollars
($500.00)
i_New Kin<!stown PA 17072
I
I
, Marie S. Troutman, AKA "'aM Vao q/Zq/14
i Residue of estate
S. Marie Troutman
I
, 160 N. Saticoy Ave.
i
.
I Calif. 93004
I Ventura,
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The above beneficiaries are living at this time except for the following:
NAME
--'
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DATE OF DEATH
'.
REV.454 ll.aoi
COMMONWEALTH OF PENNSVLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIOENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
~Ax. "'.~'
~\
(lnstrllct;oflS on ROVl!rS(.' Sido)
Estate 0 f
Celia E. Gill
TOTAL PE VALUE OF DEPARTMENT
ITEM n
DESCRIPTION MARKET C DECEDENT'S VALUATION
NO. VAI.UE E INTEREST (Official Use Only)
N
T
Checking Account No. 130-083-9
The First Bank and Trust Co., Mechanicsburg,
Pennsylvania with Kathryn W. Crumling.
No relation, Account was opened on 9/1/76. 9,606.99 50% 4,803.50
.
TOTAL THIS PAGE 4,803.50 if.. ,'f,~,I. ~(I
.4CX
INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
Schedule "E" must include all property. real and personal, owned by the decedent jointly with another
perty 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 reai property as indicated in the instructions for Schedule "A". Describe all personal property
as indicated in the instructions for Schedule "B". Include the name. address and relationship to the
decedent of the co.owner (s) and the date the joint ownership was established.
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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RCC.39 (6-77),
County, Numb!:r und NOnl!:_._m_______.n._______ ~-._~-"'--
File Number_ 21-81-222 .___.__________._
SUMMARY
Dote of Death_._~!l..r_cll..?_~Ll~_?L _____________m__.
Estata Nome ___.___G!_U______ _S_cl,:li!__.___.____E.__________
Il.A',T 1.I^M') (111.',1 1';:.I_IL.l (I~n-;lr,Ll
COMMONWEAL TH OF PENNSYL VANIA
TRANSFER INHERITANCE TAX
DECEDENT
I, the under,jgncd duly appointed Inheritance Tax Appraiser ill and for the County of Cumberland
Pennsylvania, do respectfully report fhut I hove appraised the real and pN~IOntll property Of, reported in thoc foregoing return at
tho values sel forth oppositt.' eoch item in the lost column to the right in S.chcdtdcs IIA", 'IB", lie", t1nd liE".
Doted:
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I ItlHrmTM-ICI-. T.': ^Pf'r~^p;Cfl
(
------
.---...-..--.----
REPORT OF THE REGISTER OF WilLS
f, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect~
fully report that I have allowed deductions in the amounts claimed by deponent, except os to tho:>e items where a greater or
lesser amount is set forth in the la5t column to the right in Schedule uF", which greater ol-lc5scr amount represents the sum
allowed as a deduction.
Doted:
I~EGISTEn OF WILLS
INVENTORY
VALUE AS APPRAISED
ADJUSTMENTS
ODE (HARRISBURG USE ONLYI
REMAINDER APPRAISEMENT CODE
92+
Roal Proporty (Schedule A)
Personal Property (Schedule Bl
Joint-Held Property (Schedule El
Transfrns (Schedule CI
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE FI
CLEAR VALUE OF ESTATE
S
50 000
64 678
4 803
00+
10+
20+
30+
103,149
40.
16 332
Valuation of life estates or "to
annuities..................... S
PRINCIPLE
,=ACTOR
VALUE
-
ESTATE TAX ASSESSMENTS _ $
l=
L
I-
I-
FOR USE OF REGISTER ONLY
Tax on $
Tax on $
Tax on $
Tax on $
Tax on S
Exemptions
Total Estate
~
~OMPUTATION OF TAX
$
$
$
2%
6%
15%
;
$
TOTAL TAX
$
$_ ~
$
$ I
(t) As evidenced by Charitable
Exemption CertIficates issued
by the Secretory of Revenue.
Loss tax previously paid
eALANCE
Less 5% of tal( If paid within
3 months after death
8ALANCE OF INHERITANCE TAX DUE
Add interest at role of 6% from
10
AMOUNT OF ESTATE TAX ASSESSED
Estate tex paid
S
1-
~
S
;------1-
S ,
BALANCE DUE 5
Add Intorest at rate of 6% from
~ $
TOT:d~ TAX GALANCE $
PAil."; _
s
Supplemental Code.: (FOR USE IN HARRI~iH)RG OIU YI
48_Adjustmenl
49+Adju$lmcnt
56-Annuity
60-Lilc [, tal,
92+Rl'll1oindcr Appraisal
fj:_Rcmaind,.,; U;'dlJciion
? 3C-Ch."ily
~,1-Rcfl1aindcr R~r.idllf!
?6-Succt'ssi v('
Life Estott'
FOR USE OF REGISTER ONLY
ADJUSTMF-iHS
NOTE: Where sub~,"quen: "dill~,frn~'Il.,~ clfL' mode to Ihc above cOlllptlrolion of lox by the Register of Wills, for proper reason
some ,holJlr.1 Ill.' 1I:;'(.d below, with ~1ort explanation. '
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File Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
2:L=li1.-0222
Celia E. Gill
REV.484 EX+ (!!-oeo!
Date of Death
March 29, 1981
o Original
o Supplemental
o Remainder
Estate Name
Social Security Number 184-07-1623
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and lor the County 01 CUrrber1and
Pennsylyania, do respectfully report that I naye appraised the real and personal property as reported in the laregaing
return at the values set forth opposite each item in the last columnto)he right in Schc les "AU, IIB", lie", and "E"
Dated: October 26. 1981
R
ADJUSTMENTS REMAINDER APPRAISEMENT cOaE
INVENTO RY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY)
Real Property (Schedule A) S S 00+ 92+
Porlonal Property (Schedule B) 64,678 58 '0+
Jalnt.Held Property (Schedule E) 4 803 50 20+
Tran.fers (Schedule C) NONE 30+
TOTAL GROSS ASSETS $119 482 08
leu D.bt. and Dl!ductlo"s 40- 93-
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Lile Estate !!ill FACTOR PRINCIPLE VALUE CODE
o Annuity
FOR USE OF REGISTER ONLY
Tax on $
CODE
COMPUTATION OF TAX
5
5
$-
5
6%
Tax on $
15%
T ax on $
TalC on',$
T ax on $
5
Exemptions
Total Estate
TOTAl. TAX
INTEREST FROM
BALANCE
TO
5
5
5
Less Credits
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
$
+ $
s
=
5
+
=
BALANCE
TO
$
1. Total Real Property - SCH. "A". . . . .. $
2. Total Personal Properly - SCH. "B". . .. $
3. Total Jointly Owned Property - SCH. "E" $
4. Total Tronslers - SCH. "C". . ,'. . . .. $
ASSET SUMMARY
50.000.00
64.678.58
4.803.50
DEPARTMENT'S
APPRAISED VALUE
NONE
Unreported $
Unreported $
Unreported $
Unreported $
$
$
$
$
$
119 482.08
50,000.00
64,678.58
4,803.50
NCNE
o LIFE ESTATE
DANNUITY
TOT AL GROSS ASSETS
DREMAINDER
TOTAL VALUE
s
I do hereby certify that the above appraisement is made in canlormit with Pennsylvania law and has been filed this
day with the Register of Wills. >' .
~
.-()-
October 26. 1981
DATE
III
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OATH OF PERSONAL 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
Wayne P. Kautz, Trust Officer of The First Bank and Trust
Cumberland. personally came Company, of Mp('h,m; ('~hll"'g. p"
who, being duly
sworn
. do es
depose and say that as
Executor
of the last Will and Testament of
Celia E. Gill ,
deceased
it will well and truly administer the goods and chattels, rights and credits of said deceased according to law. And
also will diligently co~plY with the provisions of the law relating to Transfer I! ~ritances. s~~~.
April :!J , A.D.. 19.1l.- I · ~ , .
Register
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DECREE
Be it remembered that on the
6th
day of
Apri 1
.A.D.,19~. there was probated and
recorded the last Will and Testament of Celia E. Gill
late of
Mechanicsburq
~{',1
...':, ......
, Cumberland County. Pennsylvania,
First Bank & Trust Company of
Mechanicsburg. Pa.
an/Z/t.;!- (/!. ..~~/..-.-..;<
~ t/ r RegIster
Deceased. Letters Testamentary were granted to
Witness my hand and official seal the day and year aforesaid.
First Bank and Trust Co. Savings Account No. 501-178-8
First Bank and Trust Co. Certificate of Deposit No. 3115
Accrued interest on C.D. No. 3115
First Bank and Trust Co. Certificate of Deposit No. 1823
Accrued interest on C.D. No. 1823
State Capital Savings & Loan Assoc. Account No. 001-00-07016
Accrued interest on Account No. 001-00-07016
First Federal Savings & Loan Assoc. Account No. 01-04-200218
Accrued interest on Account No. 01-04-200218
Household furniture & furnishings, gross sale amount
Columbia Life Insurance Co. - Final annuity payment due estate
3 Shares Appleby Bros. & \;hittaker Co., Certificate No. 924 (Sale Price)
Series E Bonds as follows:
No. D6841426E Dated Jan. 1944 N/O Celia E. Gill
Cl14522082E Nov. 1945
C1l4522083E Nov. 1945
C1l4522084E Nov 1945
C148285604 E Mar. 1949
C149435533 E June 1949
C153229060E Sept. 1949
C155135211E Nov. 1949
C158221662E Feb. 1950
c159785333E May 1950
C161488737E Aug. 1950
C163594935E Nov. 1950
C165288232E Jan. 1951
C167832765E Apr. 1951
C168863519E July 1951
Cl71712268E Sept. 1951
C174476013E Mar. 1952
C178256615E June 1952
C200514787E Sept. 1952
C202817650E Dec. 1952
C206525824E Feb. 1953
C209908227E May 1953
C210722650E Aug. 1953
C212816521E Oct. 1953
C214895245E Jan. 1954
C216122026E Apr. 1954
C219906041E July 1954
C222363221E Sept. 1954
C224702601E Dec. 1954
C226397116E Mar. 1955
C228936794E June 1955
C230734637E Aug. 1955
C233315121E Nov. 1955
C235788970E Feb. 1956
C239722530E May 1956
C240252787E Aug. 1956
C240606996E Oct. 1956
C248189557E Jan. 1957
C248711026E Apr. 1957
C250635147E July 1957
C251818730E Sept. 1957
C352597014E Dec. 1957
C357305051E Mar. 1958
C357548012E June 1958
C361368205E Aug. 1958
C362152949E Nov. 1958
C365847011E Feb. 1959
C367486839E May 1959
C371402384E July 1959
C373466863E Oct. 1959
C401418789E Jan. 1960
C403722440E Apr. 1960
C404455129E July 1960
c406247393E Sept. 1960
C408277249E Dec. 1960
C409201801E Mar. 1961
...
Invontory of tho roo\ ond porsonoi ostoto of
Celia E. Gill
"
"
"
"
11
"
11
11
"
"
"
"
"
11
11
"
"
"
"
"
"
"
11
"
"
"
11
"
"
"
11
"
"
"
11
"
"
"
11
"
"
11
11
11
"
11
"
Amt. $
deceased.
500.00
100.00
100.00
100.00
100.00
100.00
100. 00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
18,186. 8
1,000 0
48 0
1,000 0
21 3
14,100 0
190 3
3,100 0
41 6
4,981 0
73 0
300 0
I
1,645 20
303 ~2
303 $2
303 $2
282 28
284.92
284. P2
275.p,2
279. 4
270 4
-274. 6
265 2
269. 8
261. 0
265.~4
265 4
260. 4
260 4
251. 4
255. 8
247. 4
250. 4
243. 6
246. 4
247. 8
2112. 6
243. '0
235. 6
239. 4
231. 2
235. 2
227'12
230.~0
224. 8
230. 6
223. 0
226. 0
227. 8
230. 0
226. 2
226.
220.
223.
217.
219.
212.
216.
209.
208.
211.
205.
207.36
201.2
203.4
203.8
199.7
"
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
55:
.. -. -.....-.-. ._~- --_..__._.__..._----,-,--_..._._.._.._-_.._._-~._.-. -_._~-
being duly__.__.__ according to law, deposos and says that he -.-------..--~-.~--..-_...---
_.___.____._____. _ou___ _.... __ _d' 01 the Estato of _______________
lato 01 ____, Cumborland County, Pa., deceased and that tho
within is an inventory madn by . _____ ____________, the said .----
01 the entire estate 01 said decedent, consisting of all the personal prop.rty and roal ostato, except real estate outsido
the Commonwealth 01 Pennsylvania, and that the ligures opposite each item 01 the Inventory represent it's lair valuo
as 01 the data 01 decedent's death.
and subscribed belore me,
Executor. Aaministrafor
19
Addr."
Date 01 Death ____
D.y
Month
Yur
INSTRUCTIONS
I. An inventory must be Iiled within three months alter appointment 01 personal representative.
2. A supploment inventory must be Iiled within thirty days of discovery 01 additionai assets.
3. Additional sheets may be attached as to personalty or really
4. See Article IV, Fiduciaries Act 011949.
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Inventory of the reo\ and personal estate of
Celia E. Gill
doceo sod.
No. L264153199E Oct. 1954 Celia E. Gill 50.00 119 26
L670655908E Dec. 1965 " 50.00 82 92
Q346375487E Jan. 1944 " 25.00 82 26
Q372129514E Feb. 1944 " 25.00 82 26
Q374179297E Har. 194/1 " 25.00 82 26
Q390565411E Har. 1944 " 25.00 82 26
Q400616592E Apr. 1941, 25.00 79 67
Q415611723E Hay 1944 25.00 79 67
Q405463107E Hay 1944 25.00 79 67
Q439112206E June 1944 25.00 80 87
Q449672004E July 1944 25.00 80 87
Q487460593E July 194/1 25.00 80 87
Q488596961E Aug. 1944 25.00 80187
Q496652932E Sept. 1944 25.00 80[87
Q499846821E Oct. 1944 25.00 78 32
Q502080208E Oct. 1944 25.00 78f32
Q517820536E Dec. 1944 25.00 79\56
Q570497309E Dec. 1944 25.00 79 56
Q571390629E Jan. 1945 25.00 79 56
Q551457224E Jan. 1945 25.00 79 56
Q575134196E Feb. 1945 25.00 79 56
Q595480641E Har. 1945 25.00 79 56
Q603957892E Mar. 1945 25.00 79 56
Q655128177E Apr. 1945 25.00 77 05
Q669633861E May 1945 25.00 77 05
Q684854936E June 1945 25.00 78 29
Q454255039E June 1945 25.00 78 29
Q693155060E July 1945 25.00 78 29
Q697514555E Aug. 1945 25.00 78 29
Q703392853E Aug. 1945 25.00 78\29
Q713509602E Sept. 1945 25.00 78 29
Q720247210E Oct. 1945 " 25.00 75 83
Q710470005E Oct. 1945 " 25.00 75 83
Q723772193E Nov. 1945 25.00 75 83
Q738509349E Dec. 1945 25.00 77 72
Q741895072E Dec. 1945 25.00 7772
Q735764860E Feb. 1946 25.00 77 72
Q734116157E Mar. 1946 25.00 77 72
Q767813946E Apr. 1946 25.00 75 27
Q744562953E Apr. 1946 25.00 75 27
Q751997714E May 1946 " 25.00 75 27
Q754268214E June 1946 " 25.00 76 44
Q752332803E June 1946 " 25.00 76 44
Q759822965E July 1946 " 25.00 76 44
Q761344468E Aug. 1946 " 25.00 76 44
Q764232266E Sept. 1946 " 25.00 76 44
Q762015465E Sept. 1946 " 25.00 76 44
Q802305727E Oct. 1946 " 25.00 74 04
Q656091603E Nov. 1946 " 25.00 74 04
Q774627703E Dec. 1946 " 25.00 75 23
Q802305750E Dec. 1946 " 25.00 75 23
Q774930831E Jan. 1947 " 25.00 75 23
Q777215371E Feb. 1947 " 25.00 75 23
Q777215384E Feb. 1947 " 25.00 75 23
Q777910215E Mar. 1947 " 25.00 75 23
Q780234140E Apr. 1947 " 25.00 72 86
Q804973109E Apr. 1947 " 25.00 72 86
Q805582564E May 1947 " 25.00 72 86
Q806091140E June 1947 " 25.00 74 03
Q813516093E June 1947 " 25.00 74 03
Q815184318E July 1947 " 25.00 74 03
Q816703464E Aug. 1947 " 25.00 74 03
Q815184342E Aug. 1947 " 25.00 74 03
Q818044597E Sept. 1947 " 25.00 74 03
Q821044880E Oct. 1947 " 25.00 74 03
Q821044899E Nov. 1947 " 25.00 71 70
Q823635765E Nov. 1947 " 25.00 71 70
Q825995193E Dec. 1947 " 25.00 71 70
.' ._e
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
I
J
55:
-"-_....- .._._._-~_._----_..-- -~- .-----.. .----..-.-.- .-.--.
._..__..___..~. -.____._0.__...-----..- _ -- .".- ----.--- . .-.
being duly __________ __.._ "ccording to law, deposes and says that he --.----.---.~------.----
_______.___._____..___ .. .... ._____ of the Estato of .----------..----------
lato of ___h__' Cumberland County, Pa.. decoased and that tho
within is an inventory made by _ .. ___ __ __.____. ..- - --- ,,~, the said
of the ontire estate of said decedent, consisting of all the personal property and roal ostate, except roal ostato outside
tho Commonwealth of Pennsylvania, and that the figures opposite each itom of the Invontory roprosent it's fair value
as of the date of decedent's death.
and subscribed before me,
------~--~---_.
Exocutor . Adminhtrator
19
.--.---------"
Addreu
Date of Death
--....-----....---.-------.
Day
Month
Vur
INSTRUCTIONS
I. An inventory must be fiied within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional a"ats.
3. Additional sheets may bo attached as to personalty or realty
4. Soa Article IV, Fiduciaries Act of 1949.
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.
Inventory of the reol and personal estate of
Celia E. Gill
deceosed.
No. Q829229652E Jan. 1948 Celia E. Gill 25.00 72 84
Q828311610E Jan. 1948 II 25.00 72 84
Q829229697E Feb. 19/18 II 25.00 72 84
Q840782679E Har. 1948 " 25.00 72 84
. Q837112883E Har. 1948 " 25.00 72 84
Q842695688E Apr. 1948 II 25.00 70 55
Q847076523E Hay 1948 25.00 70 55
Q847076516E June 1948 25.00 71 70
Q849056542E June 1948 25.00 71 70
Q853519474E July 1948 25.00 71 70
Q856250089E Aug. 1948 25.00 71 70
Q853519500E Aug. 1948 25.00 71 70
Q858008348E Sept. 1948 25.00 71 70
Q861518727E Oct. 1948 25.00 69j44
Q862684301E Oct. 1948 25.00 69,44
Q862684337E Nov. 1948 25.00 69144
Q870773488E Dec. 1948 25.00 70 57
Q870773516E Dec. 1948 25.00 70t7
Q2159324311E Dec. 1965 25.00 41 46
Proration of real estate taxes and sewer and refuse bill 63159
Two story brick dwelling, known and numbered as 405 South York Street,
Hechanicsburg, Pennsylvania, more fully described in Deed dated 12/3/51,
between Celia E. Gill and Celia E. Gill and H. Wilmer Gill, her husband
(Deceased 10/3/71) recorded in Cumberland County Deed Book "W", Vol. 14,
Page 323.
Sale Price
Total Inventory and Appraisement
50,000 00
114,678158
.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
!
J
55:
._.J_h~J!:i!'s.t. .Bank__a.nd__Trustu C.O ._.. Jvayne P. Kautz _. ___._ ___.h__ ____._______. _____ ___h. _____
being duly _..EWorll_________.__ according to law, depose, and says that he m!.~ executor .__._____
___._________u.______.. ____n____ _._ 01 the Estato 01 ~illa..ili~_ill
lato 01 Borough of Mechanicsburg , Cumberland County, Pa., deceased and that the
within is an inventory made by _._h~11l__. _ .__.u.n___ u__ _ ..____._.__, the said Executor
of tho entire estate 01 said decedent, consisting 01 all the personal proporty and roal estate, except real estate outside
tho Commonwealth 01 Pennsylvania, and that the figures opposito eachlitom 01 the Inven~or reprosont it's lair valuo
as 01 tho data 01 decedent's death. The Fir~t Bank a .. rust Company, Mechanicsburg
Executo lof the.\.. _ Itf:-- _Ce-li E. Gill, Dec'd
/
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MY COMMISSION EXPIRES APH. 14. 198,1 Add""
Mpmber. PennsylVn1ll3 Associ311on of Nolanes
Date 01 Death
29
March
1981
Day
Month
Year
INSTRUCTIONS
I. An inventory must be filed within three months alter appointment 01 personal reprosentative.
2. A supplement inventory must be filed within thirty days of discovery 01 additional assets.
3. Additional sheets may bo attached as to personaity or realty
4. See Article IV, Fiduciaries Act of 1949.
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RCC."3 (\-69)
APPLICATION FOR CHARITAeLE EXEMPTION
FROM PENNSYLVANIA TRANSFER INHERITANCE TAX
(Act of May 28, 19S6, P,L. 1757, and Act of June IS, 1961,
P,L. 373, as amended)
.
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
Application is hereby filed lor the opprovol
of an exemption from Pennsylvania Tran!ofer
Inheritance Tax on the transfer of the property
described below:
1. Bureau File #_2J-.SJ.::.22L_.________
2. Date 01 Death _____1:lillC_c.h_29,.J9SL____________
All, .1
3. Date 01 Approval -.i!!t:.td~.) /'If. /1%'/
4. Name of Decedent
Celia E. Gill
5. The Commonwealth's opproised value 01 the property for which an exemption is claimed is $ 500.00
(Note: Where the property is other thon a specified amount of cash, the exemption cannot be approved until the value of
the property has been established by appraisal by the Commonwealth, except in those cases where the amount of the gift
or bequest represents a stated fractional or percentage portian of the entire estate or the entire residue, In those cases
enter such fractional or percentage amount above),
6. Check the manner in which the tronsfer was effected and submit a copy of the document authorizing the transfer, unless
such material has been previously liled.
WILL LX;
DEED 0;
TRUST INDENTURE 0;
SURVIVORSHIP 0;
OTHER 0;
(II other, explain)
7. Correct Business Name and Address of Charitable Organization receiving property:
NAME
St. Stephen's Lutheran Church
ADDRESS
New Kingstown, PA 17072
8. I certify that the information contained herein ..~, to the be
\. I. ~l
I: !
. ,
I
)0 _ '_..YJno'-l-eage and belief, true and correct.
I T L /'
Ii "
~' ')
and ~ r~s I Company
Mechanicsburg, PA 17055
\ '
Signature of Applicant
Address 01 Applicant
The First Ban
P. O. Box 350,
Ollicial Title Assistant Vice President and Date ? " !
Trust Officer
This form must he completed In triplicate and all three copies delivered to the Register of Wills far the County In which the decedent
resided, or in which letlers were issued for a non-resident decedent's estate. If the decedent was a nan.resldent of Pennsylvanlo C1nd
letters were not Issued by a Pennsylvania Reglstor of Wills, deliver all throe copies to the Director, Bureau of Caunty Collections,
Penna. Deportment of Revenue, 26 S. 4th Street, Harrisburg, Po.
Do not Vlrite below this line - For Official Use Only
Referred to Bureau Headquarters
Approved 0
For Secretary of Revenue
~a:.J
Denied* 0
(Initials 01 Register of Wills)
(Autharized Signature)
(County)
(Titl.)
(Dote 01 Relerral)
(Date 01 Action)
* See reverse side for realonl
MUST BE FILED IN TRIPLICATE
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
COUNTY FILE NO:
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TO:
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Appraised Value of Estate:
Real Estate
Personal Property
Jointlv Held PropertylTransfers
Total Gross Estate
Total Approved Deductions
Cloar Valuo of Estate
Less: Approved Charitable Exemptions
Clear Value of Estate Subject to Tax
Amount Taxablo @ 6% Rate
Amount Taxablo @ 15% Rate
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
*'
DATE
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ESTATE
FILE NO.
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DATE OF DEATH'//;:c../{-"/.-~ '1 iff /
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TOTAL PENNSYLVANIA INHERITANCE TAX DUE
$ / ,If ~;:;:,'?'I/ ?
.. ... .. 'It '* ... A five percent discount totaling $
will be granted jf the Inheritance Tax is paid by
Less Credits:
DATE OF PAYMENT
AMOUNT PAID
$
DISCOUNT
TAX CREDIT
INTEREST
+ $
$
= $
+
=
+
=
Interest accrues at the rate of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest due if paid by
is
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
$ /../ ;j ./'.').'-)7
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Aslossedby: ;' '~:I_.I.( Co'
See Information on Reverso Side Agen1f~rtheCom/ ~.l1h
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INFORMATION
To insure proper credit to your account, tho nome of the estate and file number should be clearly print.
ed on the check or money order.
This assessment is made in accordance with Section 708 of the Inheritance and Estate Tax Act of
1961 (72 P.S. 9 2485.7081.
To rhe extent that inheritance tax is paid within three (3) months after the death of the decedent. a
discount of five (5) porcont is allowed (72 P.S. ! 2485.716).
Inheritance Tax. other than tax on a future interest, is due at the date of the decedent's death and becomes
delinquent at the expiration of nino (9) months after the decedent's death (72 P.S. ~ 2485.711), InheritDnce
Tax on a future interest is payable within threo (3) months after the transfer takes effect in possession and
enjoyment and is delinquent thereafter (72 P.S. 9 2485-712). Calculate interest from the delinquent date shown
on the face of this form to the date of actual payment using the following interest lable:
------------ --------- - ----- ---- --- - ------------ - - --- - --- -- ------ -- -- - - - -- --
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 davs .003e6
4 days .00068 14 days .00237 24 days .00403
5 days .00085 15 days .00250 25 days .00420
6 days .00101 1 ~ days .00267 26 days .00437
7 days .00118 17 days ,00284 27 days .00454
8 days .00135 18 days .00301 28 davs .00471
9 days .00152 19 days ,00318 29 davs .00488
10 days .00169 20 days .00335 30 days .00500
-- ------------------- --- ---------- ----- --- --- --_._-- -- - -- --------- ------
Any party in interest. including the Commonwealth and the personal represCnfstive. not satisfied with
the assessment may object therelo within sixty (60) days after receipt of this Notice as provided by Section
1001 of the Inheritance and Estato Tax Act of 1961 (72 P,S. 9 2485.10011.
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below:
REV.455 (l.ao)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEOENT
SCHEDULE "F"
STATEMENT OF DEBTS
AND DEDUCTIONS
._--~------ -- ---------
_________ h____._.__ "_________
Estate of Celia E. Gill Date of Death Norch 29. 198!
WHEN CLAIMING THE FAMilY EXEMPTION, COMPLETE THE FOllOWING:
Claimant
Claimant's Address
ITEM DATE
NO.
1 1981
3 13
4 13
6 13
7 29
8 30
Ma 1
10
11 4
12 5
13 June 1
14 4
15
\.
Relationship to Decedent
NAME OF PAVEE
REMARKS
Re ister of tVi
rt ('prti fi (',qtp,c:;
i.c.sbllrg Rnl"ougl _
P.P.& L.Co. - Electric service
V.G.I.Cor - Gas service
3 death c rtifi ate f~
J.'use-M-l,
Mechanicsburg Oil Co. Oil del veries in March
West Shore Times - Advertising etters
P.P.& L.Co. - Electric service
Bell Tele hone
V.G.I.Cor . - Gas service
Cumberland Law Journal Advert sin letters
P.P.& L.Co. - Electric service
V.G.I.Cor - Gas service
ai.rs to home
- Final phon bill
Chuck Bricker Auctioneer - Co is ion adv rtisin & ex enses
P P.& L.Co. - Electric service
V.G.I.Cor . - Gas service
Gail Lauer, Notary - Notary fee
File No. 21-81-222
AMOUNT
38.20
?,<;1<; nn
1
7.06
6.28
1.50
GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable estate.
In addition to debts incurred by the decedent or estate, other items are claimable inGluding the cost of administration,
attorney fees, fiduciary fees, funeral i1nrl burial expenses includin(J the cost of a burial lot, tombstone or grave marker.
All debts being claimed against an estate arc 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 Pennsyivania.
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 arc members of the same household as the decedent.
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
"
REV.I1S5 (l.BO)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIOENT DECEDENT
SCHEDULE "F"
STATEMENT OF DEBTS
AND DEDUCTIONS
...-.,.-,..-.----.---.- ...-..-......
-- -----.....---.-
Estate of Date of Death
WHEN CLAIMING THE FAMilY EXEMPTION, COMPLETE THE FOllOWING:
Claimant
Claimant's Address
ITEM DATE
NO.
24 ul 22
25 22
26 29
27 u . 3
28 28
Relationship to Decedent
NAME OF PAYEE
REMARKS
Ra Anderson Tax Collector - P oration of real estate taxes
Recorder of Deeds - 1% Realt T ansfer Tax
Mechanicsbur \,ater Co. - Final ater bill
P. P. & L.Co. - Final Electric ill
Gin rich Memorials
Cemeter m rker
Reserve for the following:
Register of Wills - Filing Debts & Deductions, Inventor
and RCC For
First Bank & Trust Co. - Executa's fee
William L. Sunda Es uire - Att rne 's fee
nli account
OFFICIAL UlE ONLY (
DEeTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $ / (.J .3 '1;( ..;2 3\
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AMOUNT
9.00
PERCENT.
//- C, -3/
DATE
GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by the deccdent prior to his/her death are deductible against his/her wxable estate.
In addition to debts incurred by the decedent or estate, other items are claimablc including the cost of administration,
attorney fees, fiducia,y fees. funeral and hurial exponscs 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 tile estatc'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, tllen any child of the decedent who is a member of
the same household can claim the exemption. In the event t.here 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.
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
1. I f 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 tl,e date on which eDch debt was incurred and/or paid.
4. Enter the names of each payec.
5. Provide a brief explanation in the remarks column for each debt claimed.
6. Enter the amount of each debt being claimed.
7. The form must be signed by the person who has assumed the responsibility for paying the debts.
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July ,
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IIlH:ordllr o( I1m,nll - 1% n'lllty triHlIl(l!r tIIX
soo.oo
~l(!ch.lIIlcMbuq~ \.I,ltN 1:0. - nlllll Wllh'r hill
8.'H
I'. 1'. " I.. Co. - ~'tnlll 1!\l!ctrlc bill
I,.n')
Trans(llr to l'llfson.llty l'rlnclpal Rt!C~JlltIl
',8,760.50
'ruT,\L IU:,U.1'\' l'III:1CII''\I. IllSIIUIISt:HENTS
50,0no.oo
I'EIISONAI.TY INCOME
~
Kilthryn CnDlll1nH Rlllmburlll!llltlnt for ut1l1th's
50.00
Interut - first IIBnk lInd Trullt Co., c.n.
1.80
115.19
Interullt-U. S. IIl!rlus"t:" bonds
KlIthryn Cruml1ng ~ Ruimburslllncl1t for utll1tll!s
50.no
Interest State CnpHal SIIv1ngs . Loan, C.O.
[nterest FlrH Feuer.lll SaV11111.1I . Lonn AlIsoc. C.O.
hltcrl!st First Billik I. Trust Co., C. D.
Interest Firllt lI;lI\k bl'rust Co. , C. D.
lutl!rl!st FJflil lIank b Trust Co., sllvlngs Ilccount
Intl!l"ellt c. S. Trml!lury 111118
Intl.lrl!lIl nrsl l~allk 10 Trust Co., IIl1v1ngsIlccount
lntelf!-lll II, S. Trcl\8ury 11111s
lUll' rt~[, t II. S, Trellsury Dills
109.58
23.79
5.27
8.'.7
175.69
737.40
54.93
2,069.40
2,633.60
OlTAL l'ERSONAl.ll INCOHf. RECEIPTS
6,035. I:!
~AI.T\' II~COMF.
lli~~lli
ftrdt a.lnk .\ Trust C'l., - COClllllilllon ,m income
301.7(,
1UTo\t PERSOIt.\I;I"l' INCOm; DISBllItSfJ1t:NTS
301.76
R~:Ar~!h"l.f:....
!li~'l'12
Non\:
L!U:R 100 I'/,~E 57-1
RY.AL TY ItICOHE
lli~~
None
Rf.CAl'lTUl.ATION
1OT,\L PERSOS,\\.1'Y I'RINCU'AI. RECEIPTS
TOTAl. l't:RSONAI.n' I'RlNClPAL lltSllURS~ENTS
TOTAL REALTY I'RINCIPAL Rt:Ct:I1'TS
TOTAL RE.\I.TY PRINCIPAL DlSnURSEHEN1'S
TOTAL PERSONALn' INCOM}c; IU:CElPTS
TOTAl. PERSONALTY INCOME DlSBtlRSEHt:NTS
TOTAL REAL1'Y ItICOME RECEIPTS
T01'AI. REALTY INCOME UISUURSt:Xl:::NTS
BALANCE FOR DISTRIBUTION
B.\LANCE CONSISTS Of' TilE FOLLOWING:
Cash ~ Princ1pnl
Incoll1C
TOTAL FOR DISTRIBUTION
$113,6lJ4.0B
30.468.40
$ 83,:,125.611
50,000.00
.J!LQQQ..&Q.
-0-
6,0'35.12
'301.76
5,733.'36
-0-
-0.
.0-
811.959.04
83.225.68
--2" 733. 3(1
$ 88.959.04
i 88.959.04
lIBER
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