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HomeMy WebLinkAbout81-00226 ~ ! ~ E rJ:i Ni N ~ . !li ~ ~ ~.~ E-t . ~ fa ..~ " ~ ol":!" Ii: . III . Ii: . ~ : ..~ I ~:; g . S :! ' ',' ~ ...... CO 0 . . ~ flJ * C\I .. IU .-l ... . Vl 0 UJ Z 'iO. 21-81: ,i PETITION FOR LETTERS OF ADMINISTRATION IN TilE ESTATI'; OF .... ...\)QJlNr:;....I.'.U~EH........ IlIWEAHIW, To .....}!!!.t:X...~;:....L.c.\.~i..~.I.......... ......... .... ........... Hcgislel' of Will~ foJ' lilt' County III' ('!lITlIJl!l'iallcl, it! thl' CUIIlIIIOII\\'l':dlh of Pt!IlI\:.;ylvHnia. The Pelilioll of .......HRlm.1.\I...r;.....Jq!)!).~.9.n............................. ......................"........... .....'",........................... .................................".....,..............,., respeclfllll)' sho\\'l'l h I hat .. ..,....:1.0I.1Il..t::.:..Y!,li.9,r...................................... . .I' f) k~ ,I TO\\'lIship I was a resldellt of ..... ,QWCL.:r.an . I;Qr.~""""''''''''''''IGNJ<OUWl ,ClIlllherlalld ('ollnl.I', Slale of Penns)' . vania, and a Citizen of United Sta(es, and departed t his life in(estate in the COUII!Y of ..\.WI1.1i.9.l:l.im.iL.. ., I'cnnsylvHllw ........................................ and State 01 ,.........................',...,..."..".........'..................................................................... on .....T.!!~.~.1.?y................... the ............~~.s.t.................. da.I' of ....,......}I~r.cI.l........................ A. D., 19...~.L., at the age of ....J~...... ,I'ears. lXlIl 4/3/05 That the sllid ....................l.q)m...C;:...r.J.l~~:t:'.I............................. deceased, lefl sUI'"!,,in!: the following named widow 01' hURbllnd, heirs and next (0 kin, to \\'it: Nllme ......p...9.?r.!:...~:...!.Il?P.p.~~,...........,............ ...... P.v.i\~}:1J.. .11l:cw.hakc~',...................... ..... .pg.i.th.. .sm~:t;h,................,................ ...... m,Y.?.. 9. t.~1)....,................,.,.............. ..... .1'!..9.1J ~~.. .?~ ~!).~r..........................,... ......Nt.r.~i!m..C;ql?y.~r......................,..... .. .......y.Il.9.mll...p..tp..\l.r................................ ...... :rJ.1q!lkl~.. .r..tP..\l.r................................ Helaliollship Sister ........"........."........""".....",. .... S,~.~. ti\r,.......................... ....S.i.~.J;i\r......,...........,........ Sister ............................................ ....2.t.~~~.t:........................... ....~.j,~.~~.t:..,...............,........ ....J?.r.9.~!).9I........................ ....J?.r.9.J;h.9.r......................... H~sidence 7 IV. Nort/l Street Apt. l) Carlisle PA 17013 2 or TI':' '~r!ifjf' Sf:'............................... H~~~~'~ '~\;TIg~r%~li\....1. ?'Q.~.~........ .... Car 1 ~ ~l.e,., ..P.f.......~ 7.fl.1J....................... 19 Fern "venue gr.M~~.oltM~?Ql~....................... 9Hl~~1fi~JdY~tiiA7.R5~i!.................. Car lisle.~. ..P.i\... ..1.7.01.3.. ................. .... 445 "e" ~treet Carlisle,...P.A....17.01.3....................... Bal.tiIUQr.c.... UJr.y.laoo........ ............... That those above namod include all of lhe aext of kin, so far aR known. The said decedent waR pORHessod of perRonal prop"rly to lhe eHtimated I'alae of $.~Q...(!QQ.,.Q.Q............. and of Real EMa(e, less incllmhl'ance, lo the l!stimatl'd vallie of $.J\1,on<:........................ as noar as can he ascertained. Thllt the said Real "Htate in so fa,' as iH known is located in .......l\l9J.li\................................................ Therefore, YOll" petitioner(s) respectflllly appl)'(ies) for LeUe"H of AdminislJ'alion in lhe llbove named estale. ~W;7 ~.?1..t///f.crf, ...(j,.?..~!!~.... ..~,;:dii~";:': ."~,,................................. Carl j sl c, PA 17013 Dated .......Apr.il................0.. A. D., I :I....$l. Signature alld Add,'"" of PetitiollPr(s) /~I I!.> /0 Ot I-J /.. r.>< dJ. C-. .,........".......,....,.,..,..,....................,.................................. .-----? .----/";7(; j L9.~~~:.~=-_ COMMON\\'I';ALTII or I'Jo:I\.-':S\'I.1' ANI,\ COUNTY OF CUMBI,;rU,ANII I ~ ~H: I .... ..J!!;l.I).(\~(!.,.u..... T9hn ~m)",....", ..........., ".".......','.." ......,...,."".".'......, """...",... ....", ........... named in the above applicatioa beial: dal)' ..".............~~\:OD1..."."............ :I",'ol'dinl: to law, ~a)' that the fllctM Met forth in the abo\'e application al'!! Il'ac to th!! la'sl of ,h~~........ kaowledl:e :I"d belief. .....J?\\'~m........................"............... and snbscribed ' ~""">7"~"""""'"'''''''''''''''''''''''''''' //;?1t%4z....cf..:" , ... ......:1.':7:7.-2:,:-::::=.. r~l'.1 ,1'.', ,. :J.~~111~OI." ,...... ........, ,...... ,..... ...,.......".. before me, ......~:.l:!:U.............................."....".A.ll., W...n.. ....~tb's1LeGfi~.4tt.~..,.,..;;~~.i.~;.~.;:... Filed: ' ........^P.!;.H....]r..........l.9..~.1......,............. A I tOl'lle,I': ......J,.@.,U!?..Fi,.m.<l.l;.~......................"..... OATH OF PERSONAL REPRESENT A TIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND } ss: ...... .\~t!~J.~., h. }~!m.~.9.t!.... ........ ........ "........................................."......"................... ................... ..., peti tioner ().i) being duly ...............$.W\lrlJ................................. according to law do <;.5......... depose and say that as the administra ..1;R:\'........ of the estate of ......................~R!1!L~:...r.t.P.~r.,................................................................ ........................................................................................................................................................................................ deceased ........1:\\':............ 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. .......Sl'!9.D:\..........................".........." and subscribed before me. ....../mr.iJ......!?............................... A. D., 19.~.L... Rfllld.<l...(!.......~~:..Lei~I"s... DECREE Be it remembered that on the ............?~~............. day of ...........~.~~~.~........................ A. D., 19.flL.. Letters of Administration in the estate of .............:l.q)!i.\..r;.,...p..in~:r................................................................... ...,...... .........,................ ........ ................ ............ .....,... . late of .... LC\\~eJ:.. .Emnkfard. .T.O\l'Ilship... .......... ................ Cumberland County, Pennsylvania, deceased, were granted w ......B91l.i\~~..E...JRJm~9.IL................"...... ..........................................,............................................................................................................................................. Witness my hand and official seal the day and year aforesaid. ;) ........i.i~r.f1~.:.l!L...,,~{,'~f~........ COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND \ J 55: ._____._.._ ______.-- __..... ___. _ RONALD E. .,JOIINSON,_._.._. _._______ __- - -- . ____.n___ .. boing duly SWOTJL .. according to low, deposes ."d s.ys that ho __b.J;b.!L._____ ---.--- ----.- Admt!1istrf!,tQL_._ __._.___ of tho Estato of .John r.. Piner. lato of _______.Low.cr..Frankford.Toll'nship.... .-______.______, Cumberland County, Pa., docoalod and that the within is an inventory mado by __..RonllJgJ,,-,IQ)mson ___ _____ -----, tho said A(bninistrator of the entire eslote of laid decedent, consisting of 011 the personal prop.rty and roal ostate, oxcopt real oltato outside the Commonwealth of Pennsylvania, and that the figuros opposito each item of the Inventory reprolont it's fair value al of tho dato of docodent'l death. .;[3 19 81 /f';Wptg&:i :E Ronald E. ,Tol son 36 South Hanover Street Sworn and subscribed beforo me, J " rU./.M/ ~MRY CORMAN, Noru~ :-',:blic Carlisle. Cllmb~r!Jnd Co" Pa. My CommIssion Expires Sept. 19. 19A3 _Car1is1~ 17013 Addreu Date of Death 31 O'Y ~larch Month 1981 Year INSTRUCTIONS I. An inventory mull be filed within three months after appointment of personai representative. 2. A supplement inventory must be filed within thirty days of discovery of additional aSlets. 3. Additional sheets may be attached as to personalty or realty 4;. See Af.ticle IV,' Fiduciaries Act of 1949. (.",.; t~ ; .; Z ,;... ~ :_J ;;;:: ....'_. :"':..) M :;:~f -~-_. N ~~i~ ;;::= =5 'flL.l~ ",,"" -:c "":::> po ~u u .,., -5i 6 i5 .,; >- b ~ ~ w IX ~ ~ < -g ~ w ~ ~ l1- I- Po <B " 0 0 oil H ~ W '" '" Po ". C I- J: l1- U. ~ ~ Z I- -' U. -' .( 0 U l1- W 0 .( w U. ,;. > Z '" ~ S-< + Z 0 c C OJ ~ oil Z ...., :9 0 '" U w 4; l1- -0 c ~ - ;: 0 ~ .l) ~ E + ~ ~ -' U ~ '" .. l1- ... ~ c ~ ~ I)_ :'-" :7'1" Oi ~LJ(. I 0" Q::liJ at::; U"-, :::to>:: \&. ~ I ~ ~ ... -0 ~ u: ... o o CD Inventory of the real and personal estate of -<oj -,p 1- ..::<.:? t:. JOHN C, PIPER, deceased 1. Cash 2. Certificate of Deposit - Carlisle lJuilding & Loan Association; Account No. 15-00-0893 Interest to 3/31/81 3. Savings Account - Carlisle Building & Loan Association; Account No. 1491 Interest to 3/31/81 4. Ronus Account - Carlisle Buiding & Loan Association; AccOlmt No. 01-00-00110 Interest to 3/3181 5. Checking Account - Farmers Trust Company; Account No. 4 -32571; includes interes t 6. Certificate of Deposit - Fanners Trust Company; No. 9037; incltrles interest 7. Stock - Cumberland Valley Cooperative Association No. 9711 1 share preferred No. 7603 3 shares preferred No. 5695 5 shares preferred No. 3866 2 shares preferred No. 2579 3 shares preferred No. 2052 I share cornnon No. 1904 1 share old connnon Redeemed at $10.00 per share, plus accwnu1ated dividend of $8.10 168 10 8. Check: National Premium and Benefit Administration Company - Refund of premium on insurance policy: The Harvest Life Insurance Company 6 92 9. TIlree Turkeys and approximately ten chickens - Sold at Carlisle Livestock Market, Inc. Auction: Net less commission 46 88 . 10. Check: Capital Blue Cross - Refund of premium 17 30 11. Personal Property (including 1968 Chevrolet Nova Automobile): Net of auction expenses 806 25 50 00 20,000 00 666 21 14,393 29 195 73 8,000 00 109 22 3,724 56 40,359 53 TOTAL 88,543 99 PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritance and Estate Tax Act of 19G1 providc~ tli;illhe folluwi!lp' per"iIls shall prepare and file a return: a. The personal representative of the estate of the decedent as to properly of lhe decedenl administered by him and such additional properly which is or may be subject 10 Inherilnnce Tax of which he/she shnll have or acquire knowledge; b. The transferee of property upon the transfer of which Inheritance T;lx is or may be imposed by the 1961 SliJlllle, including a trustee of property transferred in trust, provided that no separllte return need 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 rnonUls after the decedent's death, unless an extension 101 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 willfully fails to file a return or other report required of him. . .shall be personally liable. . .to a penalty of 25% of the lax ultimately found to be due or $1,000 whichever is the lesser to be recovered by the Department of Revenue as debts of like amount are recoverable by law." 5. TAX RATES ! Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife, I son, daughter, grandchildren, grandparent, son-in,law and daughter-in-law and at the rate of 15% as to all others. I ! 6. PAYMENTOFTAX i i The tax assessed on the transfer of plOperty reported in the return is due 9 months after the decedent's death. Interest i at the rate of 6% per annum accrues thereafter until payment is made. All payments recei ved are fi rst applied to any interest which may be due with any remainder applied to tile tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE DECEDENTS 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 whereinlhe 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 a false return or report required of him shajl, 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 both. REV-450 EX+ (3.80) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEOENT SCHEDULE "A" REAL PROPERTY .~, . , , (Instruclions on Reverse Side) EST ATE OF JOlli'J_L~?IEEll ITEM ESTIMA lED DEPARTMEHT DESCRIPTION MARKET VALUATIOH HO. VALUE (OFFICIAL USE ONLY) None TOTAL THIS PAGE ......'-C-1~, ~ At.? REV.4til EX+ 13.80) COMMONWEALTH OF PENNSVLVANIA SCHEDULE "6" - Page 2 * OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX PERSONALPROPERTV RESIOENT OECEOENT (Instructions on Reverse Side! Estate of JOHN C. PIPER ESTIMATED DEPARTMENT ITEM DESCRIPTION UNIT MARKET VALUATION NO. VALUE VALUE (OFFICIAL USE ONL Y! 11. Stock: Cumberland Valley Cooperative Association: No. 9711 I share preferred No. 7603 3 shares preferred No, 5695 5 shares preferred No. 3866 2 shares preferred , No. 2579 3 shares preferred No. 2052 I share conunon No. 1905 I share old conunon Redeemed at $10.00 per share plus accumulated dividend of $8,10. See letters attached. 168.10 I 12. Check: National Premium & Benefit Administration I Company - reftmd of premium on insurance policy, I The I'arvest Life Insurance Company 6.92 13. Check: Capital Blue Cross - refund of premium 17.30 \ , I , 1 I I I \ I I , I I I I i i I I I I I ! TOTAL THIS PAGE 192.32 ! - TOTAL ROm PAGES 89,578.99 (?tr75~7r,4tJ INSTRUCTIONS FOR COMPLETING SCHEDULE "B" Schedule "B" must include all tangible and intangible personal property owned individually by the decedent at the time of death. Property owned jointly with another party or parties should be listed on Schedule "E" - . Jointly Owned Property. Intangible personal property, titled in the name of the decedent, but payable at death to another party or parties, including but not limited to P. O. D. U. S. Savings Bonds and Tentative Trust Accounts, must be listed on Schedule "B". Tangible personal property should be listed first. Examples of tangible personal property are jewelry, wearing apparel, household goods and furnishings, books, paintings, automobiles, boats, snowmobiles, aircraft, etc. Intangible personal property includes casll.on-hand and in the bank, stocks, dividends, bonds, mortgages, treasury certificates, notes, together with accrued interest, salaries or wages, insurance payable to the estate or fiduciary in said capacity, partnership interest, etc. An interest in any undistributed estate or income from any property held in trust under the will or agreement of another even though located outside of Pennsylvania at the time of death should be listed on Schedule "B". A completed Partnership Interest Report (REV-894) must be attached for each partnership or joint venture, and a completed Closely Held Corporate Stock Information Report (REV.893) must be attached for each closely-held business interest or sole proprietorship reported on Schedule "B". QUESTIONS CONCERNiNG PROPERTY TRANSFERS 1. Did decedent, within two years of death, make any transfer of any material part of his estate without receiving valuable and 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 or parties (inclllding a spouse) in joint ownership? (Answer "Yes" or "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 certi fj cate. 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".) 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".) ~ b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer "Yes" or "No".) No 6. if the answer to five b. above is "Yes," state whether the right was reserved in decedent aione 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".) No 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".) REV.453 (1.S0) . COMMONWEAL TH OF PENNSYLVANIA , DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT OECEOENT SCHEDULE "0" BENEFICIARIES * (Instructions on Rev"rs" Side) Estate of .JOlIN C, PIPER BEUEFICI,6.RIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY DECEDENT BIRTH Pearl L. Honn1e ."is.tr',. V~C 1M 7 West North Street, Apt. 9 Carlisle, PA 17013 Eve1,m Brewbaker Sister Yes 10~ ZOI East ~Iain Street ~lechanicsburg , PA 17055 Edith Smith Sister Yes 10% R.D. 8 Box 352 Carlisle, PA 17013 -. Elva Gibb Sister Yes 10% - 119 Fern Avenue Carlisle, PA 17013 - Nellie Bitner Sister Yes 10~ 56 Dogl;tJod Lane ._, Dillsburg, PA 17019 . ~li riam Coover S;dpr VPC 1M 761 N. ~liddleton Road Carlisle, PA 17013 George Piner Brother Yes 10% 445 "c" Street - Carlisle, PA 17013 . The above beneficiaries are living at this time except for the following: DATE OF DEATH NAME nEV.4~3 0.801 'COMMONWEAL TH OF PENNSYLVANIA . OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEOENT SCHEDULE "D" - Pnp.e :I BENEFICIARIES * (Instructions on R(!V(!rse SMa) Estate of ,JOliN C. PIPI'R RELATIONSHIP SURVIVEO OATE OF INTEREST OF BENEFICIARY BENEFICI.~RIES {,ND ADDRESSES DECEDENT BIRTH Vesta ~1. Klitz N i e~.Q ~c 1 _, J, ~ - R.D. 4, Box 298, Carlisle, PA Betty J. Miller Niece Yes 1-1/4% R.D. 3, Box 174, Carlisle, PA Ervin P. Bitner Nephew Yes 1-1/4% 305 S. Queen St. Shippcnsbllrg, PA 17257 Lallra E. YOWlg Niece Yes 1-1/4~ P. O. Boxi43L.~'l.~is1e, PA__.___ ---------_.--------- ------- Charles L. Bitner Nenhew Yes 1-1/4% 11 East Street Mt. Holly Springs, PA 17065 - --------- -~-_.- , --. --------.- .--.--. -------~-------._------ _. The above beneficiaries are liviRg at this time except for the following: NAME DATE OF DEATH REV.4fl4 EX....(3.S0) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEOENT SCHEDULE "E" JOINTL Y OWNED PROPERTY '* {Instructions on Roverse Sido! Estate of T()I.IN r PTPPR P ITEM TOTAL E VALUE OF DEPARTMENT NO. DESCRIPTION MARKET ~ DECEDENT'S VALUATION VALUE N INTEREST (Officiol Use Only) T None - , TOTAL THIS PAGE .A""'-"t-1-\-C....- .--1'I.~-' fI"., ' - . ,...... . , ~, .: '1J;;'.' .' - '~. '. .,r:, ." I r ""1' .'.. '. 'Schadu'le "E" must include all property, real and personal, owned by the decedent jointly with another party or pa'rties as joint tenants with right of survivorship, Both tangible and intangible property are to be inclu.ded. List real estate first. INSTRUCTIONS FOR COMPLETING SCHEDULE "E" 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 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. t"' '" 1:1 () > t'1 ;.. :; z ;.. 0 0 1:1 (fl Z " Z - C') n c: 1:1 .., :::: t"" t<1 t<1 ~ Z ;:;l ;.. 0 - 9 r' z Z t<1 .., t<1 .., z 9 0 .., ><: {fl t'1 - V> Z 0 (fl 0 .., 9 >rj ." ;:;l ~ ~ 0 .." - .." 0 - J' z n - - >- , . 5'. ~;) f~ t"' w. e: I.. V> r::: r<'\ "'.'?' N ff~f t<1 ,.' w~' 0- ,:r-'-= 0 01- W 6Ej z ~~') 0'" "" ~...m ;:; u'!) -.,- wlo.J - 0:::5 -< -< ~ a;.0': ~ 'ju t'1 t'1 u ;.. ~ ;:;l \ \ I I i J I ; Nay 30, 1981 TO: Ronald E. Jormson Attorney 36 South Hanover st. Carlisle. Pa. REF: Net proceeds from the Auction of Personal Property from John Piper Estate May 28, 1981. PERSONAL PROPERTY $958.25 35% Commission $239.50 AUTOMOBILE 150.00 l~% Commission 22.50 Trash Removal (Jay Gayman) 40.00 TarAL AUCTION $1108.25 EXPENSES ";;02.00 NET AUCTION (Check Enclosed) $806.25 'rhank You, .....~ Cl". ,"<_ ,_..... ,- "(~l-(..I- BBn Rowe I " I I ,I i, [, I II I I \' i i' I ! \' ! I .\ , \ \ I' I i j I I 1 ,; I ! I \ : . L ~ " , -(, oj, ..'71'....,. I' ...., I' I. '. I ' :. i ,. , " " t" "; ~ ,r I I i, , .,1 , :' " , ,,' ,I " I ." . ,',,' '\);,,; " "\"~7:f/ ,,~-- iib.. . ~i ", "~.e:'~? BENNY E. ROWE 1 3 1 9 ~. II ot~::'A? AUCTIONi:ER I I , ,::~::.!;; R,O. 4, BOX 353 '1-2.[ all'XL ;~J/':'i;'!.1'~!~ I (/"yt?;'~~/4:. CARLISLE, PA, 17013 60-m/313 I I ~~,,';fA~ ~ I $UC;'35.,*~ :. (~-- -- I -,' u:'grWl/'M'lrr/A ' ,,' I I, I ", . , . A FARMERS TRUST COMPANY , U ll\ I ~RWSL.E' PENNSYL.VANIA .7013 '-'\\J,...~,.'O " ~ lll;\~ ""I"/~ ~ft.l ('":,,~,,,- , ~- 'C~.Ii'(,-c~ V::.. <1:03 l. 30 l, 7 201: II' ."1 lo b 28911' loH9 .... ~ :)"L_ '~~~ .... ' ", \ , ,~ ',; I.' i' ," " . . '"., ~ ~~~~~~~ TR~~,~~~~~; Date April 10. 1981 . Landis & Black 36 s Jrn"'n'll'~r Sot Carlisle. Fa. 17013 Re: Estate of, .Tnhn r. 'Pi pp-,. Date of Death March 31. 1981 Dear Mr. JohnBon In answer to your request concerning accounts owned, either separately or jointly, by the above referenced decedent and the balance in each account.as of the date of death, we have checked our records and are submitting the following information in duplicate. We suggest that you file one of these letters attached to the Pennsylvania Inven. tory forms (RCCl to substantiate the balance you report. Note that we have shown the correct registration for each account. Also, interest accrued to the date of death, if any, is listed as a separate figure. ~=urt~_ Dianne Cornman' Special Services Certificate #9037 Registered in the name of John C. Piper alone Purchased October 26. 1973 for $25.000.00 Value as of date of death $40.359.53 Checking Account 4-32571 Balance $3,724.56 . 1U~~dbenand va~~ey.,DGI,",arative ASSOCk..iOi. MAIN OFFICE: WEST ORANGE STREET POST OFFICE BOX 350 \r$1 :~\!I\ ~.:-, L. \_~. :' SHIPPENSBURG, PENNSYLVANIA 17257 TELEPHONE: 717-532-2191 . April 16, 1981 Landis & Black Carlisle, PA, 17013 Re: John C. Piper Mr. Johnson: According to our records Mr. Piper has in his account the following shares of stock: No. 9711 1 share preferred No. 7603 3 " " No. 5695 5 " " No. 3866 2 " " No. 2579 3 " " No. 2052 1 share conunon No. 1904 1 share old common In addition to the above stock Mr. Piper had accumulated patronage dividends of $8.10. In order to redeem the stock we need a short certificate or a copy of the death certificate. The stock must be returned to us and must be signed on the back side by the executor of the estate. I am enclosing a lost stock form which is to be signed in the event the one share of old conunon stock cannot be located. All stock will be redeemed at its par value of $10.00 per share. Very truly yours, ;' j /) ,.' ' . II I.' J , l' / !~/;;' ,/,'" l. ".,.\.....,,~-<.-- Dennis W. Lehman Office Manager ___ ,._._ Ul\hi~ClIL:~'i SHIPPENSBURG INTERSTATE 81. EXIT 8 032.21.7 CHAMBERSBURG 220 COMMERCE ST. :l&4-5a18 NEWVILLE FA. AVENUE 776.2191 FARM SERVICE SHIPPENSBUAG w. ORANGE ST. ' 632.2181 LONGSDORF R. 1, NEWVILLE 77&-33gQ MECHANICSBURG ALLEN STREET 768-4181 REV_4U EXt (11oo801 INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) File Number 21-L2-0r!2(1 Estate Name ,John C a I"ip(~r' Date of Death ;')ar'c!\ 31, 19U1 Social Security Number 1;.:3-12-23/1(' REPORT OF INHERITANCE TAX APPRAISER [] Original o Supplemental o Remainder , I, tho undorolgned duly appointed Inheritance Tax Appraiser In and lor the County of Cumbol'land Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the loregolng retum at the values set forth opposite each iteM in the last column to the right in Schedu 5 "A", HB", "C", and liE" Dated: (),..tnh,.......,~ , 9n, , G_ ' INHE ( ADJUSTMENTS (HARRISBURG USE ONLY) INVENTORY VALUE AS APPRAISED CODE Real Properly (Schedule A) Porsonol Property (Schedule B) Jolnt,Held Property (Schedule E) Transfers (Schedule C) s NONE 00+ 89 5'1[; 99 10+ NOiJE 21>+ NOllE 30+ b9,r;'i!J 99 40- TOT AL GROSS ASSETS Leu O.bl. and Deduction. (SCHEDULE F) CLEAR VALUE OF ESTATE o Life Estate o Annuity RATE FACTOR PRINCIPLE FOR USE OF REGISTER ONLY Tax on $ CODE 6% Tax on $ 15% Tax on $ Tax on $ T ox on $ Exemptions T oto\ Estate TOTAl. TAX INTEREST FROM BALANCE TO Less Credits OATE OF PAYMENT AMOUNT PAlO OISCOUNT INTEI1EST 5 + 5 S = + -- = BALANCE S TO REMAINDER APPRAISEMENT CODE 92+ 93. VALUE CODE COMPUTATION OF TAX 5 S S 5_ 5 5 5 5 TAX CREDIT 5 's.qap all. Bu!^ed JO) ^.lllq!suodsaJ aliI pownsse sell ollM uosJad olll ^q pouB!s oq lsnw WJO) Olj1 . L 'pow!el~ Bu!aq .qop lI~eo 10 .unowe Oll. JO.U3 '9 'pow!e\~ lqop lj~eo JO) uwnlo~ S~J.waJ Oljl U! uo!.eue\dxo )Opq e oP!^OJd '9 'oo^ed lj~eo )0 soweu oll. JOlU3 '\7 'p!ed Jo/pue pOJJn~U! seM .qop lI~eo lI~!lIM uo olep Oll. JalU3 'f; 'po.S!\ wo.! lI~eo o. sJaqwnu o^!.n~osuo~ uB!ssV' ./: 'uwnlo~ .unowe oll. U! paw!e\~ .unowe oll. pue uwn\o~ s~JewoJ Oll. U! "uo!.dwoxo ^I Iwe)" JOlU3 '.uopo~op oll. o. d!lIsuo!.elaJ JOll/S!lI pue ssoJppe 'oweu s,.ueW!el~ oll. a.e~!pu! 'poW!el~ Bu!oq S! uo!.dwoxo ^1!We) 01l.)1 'L ..:I.. 31n03H:>S DN1131d1i\lO:> ~O:l SNOI1:Jm:l1SNI p:: p:: (") cxi < < (")r ",'" ~ ~ (_r'Tl - ~ ,,,"" :>- :>- -::v ~"2g ~ z:..~ co'" :/> P1 ~ (:'J::O Z ~''JCI n; .~o f:"?,: ..", nrrl 0 'r..._ N 1'_:1 ~ :.::::'; ...., ,:,? '" C'~ .~_ .-," ;l E ...l ~ < ; - u Z - 0 ~ ~ - 0 ~ ~ p:: I-t. 0 I-t. t- O '" 0 Z 0 '" '" :>- t- O - ~ Z t- ~ t- ~ Z Z ...l 0 - 0 ;:; p:: Z ~ ~ ~ ...l Z ::E z Cl ;l U t,;l Z ~ ~ '" ~ 0 0 < ::i ~ u Cl "" 'sMe1 o.e.solUl e!ue^l^suuOd oll. ^q JO 111M e ^q ssed lI~!lIM s.osse .su!eBe ^\UO olqeMolle S! uo!.dwaxa ^11We) 0111 '.UOPO~Op Olj. se Plollosnoll awes oll. )0 sJaqwaw ale OllM s.uoJed JO luoJed e ^q pow!el~ oq ue~ uo!.dwoxo Oll. 'PI!4~ JO os nods 4~ns ou S! OJOll' .UO^O 04. UI 'uOl.dwoxo Oll. w!el~ ue~ P\040snoll owes 04. )0 Joqwow e S! ollM .uopo~op 04. )0 P1!4~ ^ue UOll. 's.4B!J J04/s14 pa.!ojJo) se4 os nods Oll. J! JO 'as nods ou S! OJ04. )1 'e!ue^l^suuOd ul pOI!~!WOP PO!P OllM .uopa~op e )0 osnods e ^q pow!el~ aq ^ew DaD'/:$ )0 uOI.dwoxa ^I!we) V' '0Inp04~s S!4. o. p04~ene oq Pln04s paw!ep Bu!oq s.qap 04. JO) ^l!l!qe!l s,o.e.so a4. JO s,.uopo~ap oll. .Joddns 01 0~UOP!^3 'pol!) sl uJnlO~ xe1 o~uewollul 04. W04M 4.!M slllM 10 Jo.s!Bo~ 01l')0 le^oJdde 041 o. .~o[qns oJe ale.so ue .su!eBe paw!el~ BUloq slqop IIV' 'Jo~Jew o^eJB JO ouolsqwOI 'lolle!Jnq e)o ISO~ Oll. BUlpn\~u! sosuodxa lepnq pue leJoun) '500) ^Je!~np!J 'SOO) ^ouJone 'UO!leJ.S!U!wpe 10 .SO~ Oll. BUIpn\~u! olqew!el~ oJe swo.! Ja410 'ole.so JO luapo~ap olll ^q pOJJn~u! slqop o. UO!IIPpe ul 'Olelso o\qexel Ja4/s14lsuleBe Olq!.~npop oJe 4.eoP JOll/S!4 01 JO!Jd .uapo~ap 041 ^q pOJJn~U! So!.!I!qe!l PO!JS!lesun NOI.LV'li\IllO:lNI XV'.L 3:JNV'.L11l3HNITlfIl3N3D INFORMATIQ!!.. To in~urc proper credit to your Recounl, tho nilmo of tho I~Stiltu llnd filu numbor SIlOllld llll clcHlrly print- ed on tho chock or money order. This Dssessment is made in accordanc!') with Section 708 of tho InlHJrllOnco nod Estilln Tal< Act of 1961 (72 P.S. 9 24B5.70BI. To the extent that inheritance tax is paid within threD (3) months after tho dcath of tho decode nt, a discount of five (5) percent is allowed 172 P.S. 9 24B5.7161. Inheritance Tax, other than tax on a future interest, is due at the date of the decedent's death and becomes delinquent ot the expiration of nine (9) months after the decedent's death t72 P,S. S 2485.711). Inheritance Tax on a future interest is payable within three (3) months after the transfer takes effect in possession and enjoyment and is delinquent thereafter (72 P,S. S 2485-71 2J. Calculate interest from the delinquent date shown on the face of this form to the date of actual payment using the following interest table: ------------------------------- ---------------- - - ---- --- ---------- -- -- ----- , month .005 4 months .020 7 months .035 10 months .050 2 months .D10 5 months .025 8 months .040 1 1 months .055 3 months .D15 6 months .030 9 months .045 12 months .060 1 days .000 17 11 days .001B6 21 days .00352 2 days .00034 12 days .00203 22 days .00369 3 days .00051 13 days .00220 23 days .003B6 4 days .0006B 14 days .00237 24 days .00403 5 days .oooB5 '5 days .00250 25 days .00420 6 days .00101 16 days .00267 26 days .00437 7 days .0011B 17 days .002B4 27 days .00454 B days .00135 1 B days .00301 2B days .00471 9 days .00152 19 days .0031B 29 days .004BB 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 alter receipt of this Notice as provided by Section 1001 of thelnhe,itance and Estate Tax Act of 1961 (72 P.S. 9 24B5.10011 Make check or money order payable to: "Register of Wills, Agent" Mail to the address listed below: INFORMATION To insure proper credit to your account, thu namo of tho cstllte and litu number should be clearly print- ed on the check or money order. This assessment is made in occon.Jonco Wiltl Section 708 of the Inheritance and Estate Tax Act of 1961 (72 P.S, 9 2485.708). To the extent that inheritance lax is paid within three (3) months after the death of the decedent, a discount of five (5) percent is ellowed (72 P,S, 9 2485.716), InheritancG Tax, other than tax on a future interest, is due at the dalo of the decedent's death and becomes delinquent at the expiration of nine (9) months after the decedent's death (72 P.S. 9 2485~ 711). Inheritance Tax on a future interest is payable within three (3) months after the transfer takes effect in possession' and enjoyment and is delinquent thereafter (72 P.S. S 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 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 '1 days ,00186 21 days .00352 2 deys .00034 12 days .00203 22 days .00369 3 deys .00051 13 days .00220 23 days .00386 4 days ,00068 14 days .00237 24 deys .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 deys ,00135 18 days .00301 28 days .00471 9 deys .00152 19 days .00318 29 deys .00488 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 ~bject thereto within sixty (50) days after receipt of this Notice as provided by Section 1001 of the Inheritance end Estate Tax Act of 1961 (72 1'.5. 9 2485.1001), Make check or money order payable to: "Register of Wills. Agent" Mail to the address listed below: - ~.. , . " .. '~.I " '" 1.;,,): ~..' 1,,,1,' ~ ; ;~;.c~ CJ!'- o:::U-, 0,:.:": "'::1 ::~ l:: '-',,, ..~ ~u.: ~ tilL) "" _J '-' F' ~ i..:: ~) u.<x: " C.... P-1 2' cr; (f;, <<: 2. . <t <(;>c. 0:: u.' ~~I-- P-C. L' ....1r: cr., p. u:, p.. 't:' .... r:: :;- .......0 p. Z. a: f-fN C' '~N """0.. ,". L' ~ E-~ ~ E;'~'1 4, -' e~ c ~.....,UN .., c- f- 8<;; c . ~ 0:: ~7', !=: =- 8_ C.o::o-l' Uc:CQ.,. ;.:; ....lC<. "'~o CIl -t.I- b ~ F If: '" 2 ,.. 7. ""CO H ~ ';': ~ ~ o .. ~ C L) U <r. OJ u a .-'" .... c.; g : c' :; _1 <r. :z: H t.I-, (; ~ f-' cr ~ H t.I- ." " ." :f' c' .' C'; Co -Qd. '"1-"V'(1~'71t~"""t-'JD7X lJM:) 941 ~~ V."' v \jl',I' . "'I..11.\8J84 uoqnqul~'p'.o -In 'P.4:)'" .. , t U ... puSOICiQ,ld 41"01\ ",')IIt:" pa8.i:;;e'iJ tlOI ;"1 IJ ," .. 'r-JC;3;:;1J lJt .1. q, :f~JP puc A'':''''I.'~e'~?f' aUJ ' ' ,-"",. P J!..o..... luno......~'-' ...h.........,....~ . . V "" u r: 2/.,(' (f'it- " - " ~ ~ '" ,~ 5 'I ~ ~ t:: ~ ~ _ u:S ~ ,.f\\ "'~~; .~'~~ :;I~ ':.~~~:2 @ ~ . ")..()~:s Q:z ~ ~ " ~~ ...J 0 ~..~ i~ ~:J ~ .: \("~6 .~~~ ~~ 2 '" " :~; C\! (0 c/" ,,~ ;.., -~ ~- o o "1""'l <0: ~,J ~. ::; 1981 4/7 4/7 4/7 4/7 4/13 5/4 5/4 5/4 5/4 5/4 5/8 7/6 9/18 9/22 1981 4/13 4/14 4/14 4/15 4/28 4/28 5/5 5/6 6/23 7/27 LAW OFFICES LANeIS' BLACK 7/28 CARLISLE, PENNSYLVANIA 11/8 PRINCIPAL RECEIPTS Certificate of Deposit: Carlisle Building & Loan Association, No. 15-00-0893 Savings Account: Carlisle Building & Loan Association, No. 1491 Bonus Account: Carlisle Building & Loan Association, No. 01-00-0110 Certificate of Deposi t: Fanners Trust Company, No. 9037 Proceeds - Checking Account: Farmers Trust Company, No. 4-32571 Cash from wallet Proceeds - Sale of Cwnberland Valley Co-op stock plus accwnulatecl dividend Refund - Harvest Life Insurance Company PremiWTI Proceeds - Sale of three (3) turkeys and ten (10) chickens Refund - Capital Blue Cross Insurance PremiWTI Net Proceeds - Sale of Personal Property Refund - Adams Electric Refund - Auto Insurance Premiwn Net Proceeds - Sale of Ford Ferguson Tractor TOTAL PRINCIPAL m,CEIPTS PRINCIPAL DISBURSBU3NTS PA Department of Revenue - Income Tax Internal Revenue Service - Income Tax Fogelsanger Funeral Home - Funeral Bill State Automobile Insurance Association - Auto Insurance Premiwn Adams Electric Co-op - Invoice Eby Granite Works - Lettering on MonWTIent Cockley's Electric - Outstanding Invoice Adams Electric Co-op - Invoice Register of Wills - On Account, PA In- heritance Tax Belvedere Medical Corporation - !,ledical Invoice Cole's - Keys for Tractor Nellie Bitner - Reimbursement, Minister at Funeral L!~~? 100 i'~L[ 656 -2- $20,666.21 14,589.02 8,109.22 40,359.53 3,740.43 50.00 168.10 6,92 46.88 17.30 806.25 1.41 22.20 1,035,00 $ 105,00 5.00 1,028.50 38.60 18.02 35.00 24.00 22,28 10,545.00 20.32 4,50 40,00 $89,618.47 LAW OJlPICES LANDIS 61 BLACK CARLISLE, peNNSYLVANIA 17013 ROBER.T It.BlACK RONALO B. JOHNSON BOWARD L,SCHORPP 36 .!IOVTH HANOVER STP.EET TELEPHONE 243-3727 AREA CODe 717 J. BOYD LANDIS or COllNSBL Pearl L. Hopple 7 West North St., Apt. 9 Carlisle, PA 17013 Evelyn Brewbaker 201 East ~ain Street Mechanicsburg, PA 17055 Edith Smith R.D. 8, Box 352 Carlisle, PA 17013 El va Gibb 119 Fern Avenue Carlisle, PA 17013 Harvey Salisbury Willing Dr., R.D. 5 Salisbury, Maryland 21801 Clyde I. Salisbury R.D. 2, Box 254 Carlisle, PA 17013 Clayton E. Bitner R.D. 9, Box 285 Carlisle, PA 17013 Carl L. Bitner 70 North Middleton Road Carlisle, PA 17013 Nellie Bitner 56 Dogwood Lane Dillsburg, PA 17019 Wilmer F. Bitner 22 Mill Street Mt. Holly Springs, PA 17065 Miriam Coover 671 N. Middleton Road Carlisle, PA 17013 George Piper 445 ltC' Street Carlisle, PA 17013 Vesta M. Klitz R.D. 4, Box 298 Carlisle, PA 17013 Betty J. Miller R.D. 3, Box 174 Carlisle, PA 17013 Ervin P. Bitner 305 South Queen Street Shippensburg, PA 17257 Thomas Piper 118 South Patterson Park, Zone 31 Baltimore, Maryland Florence A. Salisbury R.D. 8, Box 385-C Carlisle, PA 17013 Albert Salisbury R.D. 1 Shennansdale, PA 17090 William Salisbury R.D. I New Oxford, PA 17350 Laura E. Young P. O. Box 443 Carlisle, PA 17013 Charles L. Bitner 11 East Street Mt. Holly Springs, PA 17065 c.lJ ~ Q) ~;' .'. ~ ~ ~ ~ - '-' C 'I, .'. r: r; ",'.::. :.". Q} ~ } .::: . ~ ~ ...... C h. 0';: ~.. .~ ~ ~ o 'I; 'Ii !: 0 ~) '" ""'" ...... r..l ,_ ,13 ~ .~ " "- ~ ~ , ...... i: :; .:.:, c.. S.i .:::~ ...... c c.. (' C. \, ... <(.. '.' '<, C'J ". f:l';' hJl',i C'j'-' n=(J~ CJl:J UUJ ~O-~ ~ :-~ ,.,... .. . , -'U-' ;f.~ jw to ~ ~ -- ~~ C ~. "-<( r=- ~ Col;::;t U; ,-- ~ 7 ~~~ !>; C u., U ...... tl:~...... p.. u. f.:: 1-1 t/') ...... r=- O".....='t::{ c:., ~a: ~7kC' C~ ~~~. C' ~ ' r:- ' ~c.r. '. t- 7: '...... e .~ .,.. ~'~ . E: ' e: :i:',' >-: ~r=- u..~. L: C' t...:t.:..: 0::0 "- u:~ t- e cr, c S8~' ~ c, !;: ~ 8~"", f-' p.; c2 P' u; ~tl:d ~ ~; $ ~: z ~b ...... ~, ~ ~ '13 5 ... " " c.J a:i CI .... '(1 .G -'" ~ ~ ~ en f" .::: ...... .' - '.. ~: 'J ._ t "/ ~ ~J .. " " " c .. .. ~ .. . i2 .. .. -. - c , , '.- .. , : .. .~: .. , , 'J ." : 0 ," 'ii ., 'r: .. ';2 'tq .. " . ~: ...... ""0 -~ '-0- !~~ .. :",,:.1: ('j c, ',; " ~. . '.' ." U;!; ~ ~N"'~~~ ~ a:l:>' ~ ~\.~:Il~ ~ l~ Q ~ g \~t:~ ~ ~ .. \I 6 r ~ ..t~.~ .