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'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 $.J\1,on<:........................ as noar as can he
ascertained.
Thllt the said Real "Htate in so fa,' as iH known is located in .......l\l9J.li\................................................
Therefore, YOll" petitioner(s) respectflllly appl)'(ies) for LeUe"H of AdminislJ'alion in lhe llbove
named estale.
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~.?1..t///f.crf, ...(j,.?..~!!~....
..~,;:dii~";:': ."~,,.................................
Carl j sl c, PA 17013
Dated .......Apr.il................0.. A. D., I :I....$l.
Signature alld Add,'""
of PetitiollPr(s)
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.,........".......,....,.,..,..,....................,.................................. .-----?
.----/";7(; j
L9.~~~:.~=-_
COMMON\\'I';ALTII or I'Jo:I\.-':S\'I.1' ANI,\
COUNTY OF CUMBI,;rU,ANII
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.... ..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
\
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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
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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.
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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
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! 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.
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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
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II ot~::'A? AUCTIONi:ER I
I , ,::~::.!;; R,O. 4, BOX 353 '1-2.[ all'XL
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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
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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
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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:
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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
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