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Home My WebLink About81-00227 ,,' ""~', '.. ~ .' , cc L:~: ' " h. e<: ~'.'W ;::. N .;/~;\ ", 1 :f~ ~-:-l' 01". e a:::v' 0- '?1J.i cc::: ..:. Uw ~e~ ~OC ~ 0:5 5'0 ~u U t-t .~ ~', ~i'i~i' ~( " 'if- ' " r . -", ~ /+,t-:~:\' r~ -r; , ,,' ~' " . '=01>,' ,- \, ~ \-~K. ILl" " ,",; ,tl ,'" ,~ ~,,~,,1 (~, \~I '"' o:l (" AIR; '"'I" .... S:"':'I ITln ..,~~ !Bo cn I "'" ",,,, l"l~' "'" .._,t.~ ;'1).':';; ;0 In;,; rqM I :"\0 :-=':J; -.\0 ~: 1:~ :-'" ....: ~-.' '_";"Tl -~ . ~ '., :t=> .~,~.:; " OC :", .. , .... " .::....... s ~ ~ to ~ ~ S z lu ~ a~ ~ ~ ii: 1 z z .. :( uJ O;:i a.. ~ t; ~ ~ ~::> :j '" II ~ ~ 'i u uJ ::; ~ t:t . ~ ~ .... !j Q ~ I'!:l - " 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 Cumberland, personally came ~IEIN1N I., "AXTON who, being duly snWl'l1 I do es depose and say that as till' EXCI'lltDl' of the last Will and Testament of Bet'l1udr;:otte J::. Paxton deceased he will well and truly administer the goods and chattels, rights and credits of said deceased according to law. And also will diligently comply with the provisions of the law relating to Transfer Inheritances. SWnt~n and subscribed before me. 2 AD 19 8J ..,- . J ~7./- );1.Jrf~ (/ kuru'....... ~Ie Lvin [.. Paxton ll.egistelX cc .. :.,; ~ 0:( ,.,'-' ';",-, t:: ;';':(:J :., 00: N o<;~, :z.: :~ ell r;' I r::<..: :., ~r C,l:" u_ -J :" It,.,LI. ::> l,~~. n:: :., CJ,n c- -:'I.J) ,0 Q:.(/j "" ' '" o~ V:c Uw c~::) z: ~a:: ~ lU,-, 0: III 50 _J U. U ~j 00 0 * i' 1"-: p.,: N N: ..>: N N: ....J < 0 riI, 0 I: ~ ~ ~, ....J ril: - 1"-: 00: ~j - ~l I: - .~ ~: S ril: ::: '.-1: T"", Ni ~j I': ~: .~ 00: III CX)! z: 'tl 0'\' o<(i P::: ., ",: I fil: 'tl *i T""i 0 .. Z Ill' 0 " C\Ij $ ~ ~ 1 ~ ,g 'tl .... I': <II .~ "' Po. "" r:< oj Be it remembered that on the 7th day of DECREE April 81 ,A.D.,19_, there was probated and recorded the last Will and Testament of lH'll~l^nF'I"I'F F PAXTON late of Ilpp<'>' A Hen Township ,Cumberland County, Pennsylvania, Deceased. Letters 'I'estalllental'v were granted to Witness my hand and official seal the day and year aforesaid. . 6f1}J rlelv:in L. Paxton (;YJ2v&<,/.({: .~~d I, /' Register PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and file a return: a. The personal representative of the estate of the decedent as to property of the decedent administered by him and such additional property which is or may be subject to Inheritance Tax of which he/she shall have or acqui re knowl edge; 'b. The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute, including a trustee of property transferred in trust, provided that no separate 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 montlls after the decedent's death, unless an extension for filing has been applied for and granted by the Secretary of Revenue within the nine-month period. 4. FAILURE TO FILE RETURN Section 791 of the 1961 Statute provides that" . . .any person who willfully fails to file a return or other report required of him. . .shall be personally liable. . .to a penalty of 25% of the tax 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, son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as to all others. 6. PAYMENT OF TAX The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death. Interest at the rate of 6% per annum accrues thereafter until payment is made. All payments received are first applied to any interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED. All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are received subject to the final determination of the Department of Revenue. 7. FAILURE TO PAY The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect until the taxes and interest have been paid in full. The taxes may be sued for against any real property in the decedent's estate or against.any property belonging to a transferee liable for the tax. 8. FILlNGOF FALSE RETURN Any person who willfully makes a false return or report required of him shall, in accordance with Section 793 of the 1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding $1,000 or undergo imprisonment not exceeding one year or both. NOTE: Compensation paid to an estate representative; namely, an executor or administrator, for services performed in administering an estate is reportable for Pennsylvania Income Tax purposes. This taxable income item should be reported on form PA-40-lndividuallncome Tax Return. J I I INSTRUCTIONS FOR COMPLETING SCHEDULE "Au Schedule "A" should include 0 detailed description of all real property located in Pennsylvania and held solely by the decedent or held jointly with another individual (s) as tenonts in common, List the decedent's percentage of awnership and the estimated market value of the decedent's interest. (Property held as joint tenants with the right of survivorship or tenants by entireties should be reported on Schedule "E",) All real estate located in Pennsylvania should be described by lot and block number, street address, number of acres and general description of land and buildings. Also, include the book and page number in which the deed is recorded and the exact title as indicated on the deed. If the property has been sold, allach a copy of the selllement sheet, If the property is subject to a mortgage encumbrance, include the name of the mortgagee, dat:, rate of interest and the outstanding balance on the date of death and allach a statement from the mortgagor verifying the outstanding balance. Property taxes and interest on mortgages as af the date of death, assessments and other encumbrances should be listed on Schedule "F", Do not deduct them on Schedule "A", SCHEDULE "B" PERSONAL PROPERTY RE.....45' Ext (6.1\0) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT DECEDENT I Estate 01 \ ITEM tolD. I I l. , I , 16. (Instructions 0" RavrJrsr. Side) Hp r'I1Hue I- toe I:. Pax ton DESCRIPTION 2. Term certificate Savings Account No. 043-15-00300, State CrJpital Savings Hnd Loan Association, Balance date of dea th Accrued interest Tenn Certificate Savings Accoul1t NO. 002-20-10113, State Capital Savings and Loan Associ tation, Balance on date of death Aecrued intel'est Term Certificate Savings Account No. OLI3-15-0022LI, State Capital Savings and Loan Association, Balancc on date of death Accrued interest Single payment Savings certificate, Account No, 002-20-071i11, State Capital Savings and Loan Association, Balance on date of death Accrued interest Single payment Savings certifica te, Account No. 002-20-07938, State Capital Savings and Loan Association, Balance on date of death Accrued interest Single Payment Savings Certificate, Account No. 002- 20-08318, State Capital Savings and Loan Association, Balance on date of death Accrued interest Single payment Savings Certificate, Account No. 002-20-09026, State Capital Savings and Loan Association, Balance on date of death Accrued interest common, The Commonwealth Nationa 3. LI, 5. 6. 7. 8. 388 shares, Bank 200 shares, common, Adams County National Bnl 1,886 shares, capital stock, Fundamental Investors, Inc. 832 shares, conmon, wellington Fund, Inc. 116 shares, common, Pioneer Fund, Inc. 125 shares, common, Dela\vare Fund, Inc. 813 shares, Keystone Custodian Fund, Series B-4 261 shares, Keystone Custodian Fund, Series K-l 11 shares, Keystone Custodian Fund, Series S-l 21 shares, Keystone Custodian FUl1d, Scries S-3 3,229 shares, Keystone Custodian Fund, Series B_II, Registered to Bernadette E. Paxton decedent hereil1 Tl'ustee for Melvin L. Puxto 1 9. 10. 11.. 12, 13. 14. 15. 17. 18. CONTINUED ON PAGE 2 If additionol spoce is necessory, use 6\\" x 11" sheets. ~.;..' ~ ~ ~'1 . " '" ~I. '~~~13~1~\r,' . "......~~....j." . '", ""ll!:!'P":" ' UtollT VALUE ESTIMATED MARKET VALUE <, 2,00U.UO " 52.00 8,5UU.UU lLI6,Iili 1,000.00 26.21 1,000.00 17.23 1,000.00 17,23 1,000,00 17.23 1,000.00 17.23 2LI.50 9,506.00 2LI.UO LI,800.00 8.87 16,728.82 1.O.1i8 8,719.36 21. 28 2,1i68.1i8 16.25 2,031. 25 7.21i 5,886.12 7,56 1,973.16 19.08 209,88 10.30 216.30 TOTAL Continued DEPARTMEtolT VALUATlOtol {OFFICIAL USE ONL YI 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. LJ. 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 cash,on,hand and in the bank, stocks, dividends, bonds, mortgages, treasury certificates, notes, tdgether 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 (R EV-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 yems of death, make any transfer of any material part of his estate withoul 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 pmty or parties (including 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 nontaxabie, provide the following information: a. Age of decedent at time of transfer. b. Copy of death certi ficate. c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer. d. All other information supporting nontaxabiIi ty 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".) _~ 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: N 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 live b. above is "Yes," was the right reserved in decedent alone ( ) or decedent and 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 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 revoke the interest of the beneficiary reserved in the decedent alone ( ) or decedent and others ( ). REV-453 EX+ (1o.ao) COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT DECEDENT Estate of IlERNADE'J"I'E E. PAX'I'ON SCHEDULE "0" BENEFICIARIES .A:lIl. ~?:8~~' rl~\i. " ~"...;t. ~ ,'~~~r"::" ".' (Instructions UII Rl!Vcr'lc SicM) BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICtARY DECEDENT BIRTH St. John (Franklin) Lutheran ,--hb. al'i ~.Y Bequest. 81 OOll.nn Chllrch pc!' Item Second of R n. L said \'1ill. Dillsbur<! pennsvlvania Melvin L. Paxton lIusband ves jjequest. 2 aCl'es Roy lP, ,R. D. I more 01' l.ess of Ian Vork Sorings, PA 17372 Jer Item Third' and residue of Estate oe 'Tt'em pi HI, nF said Will --------_.__._-~_...- ....- -'--~_.__._. -.-.---.------..- -------.-.---- .-------.- ---- fNnn S. Pax ton Son Yes Beques t. shares of Box 112 R. D. l. stoek pel' Item Vork Sorings PA. 17372 'out'th of said Will Patsy Pax ton Berger Da\JJ~:!l t~__... ves Il~~C{u e s_~ : sha re of -- -~-'- ._~_._------_._.-.- 6028 \'1. Fairway Drive -----~-- -----,,- ~t()ckp..el' Item ---_._----_...~--_._-_._--- ----.--. --.._....._~ .. .---.---.-.--.---- Favetteville P^ 17222 Fourth of said Will -, - ._-- -------.--- -- t-. '" , - . . .. The above beneficiaries were living at the time of the decedent's death except for the following: NAME If additional space is neceusry, use 8lf2" x 11" sheets, DATE OF DEATH INSTRUCTIONS FOR COMPLETING SCHEDULE "E" Schedule "E" must include all property, real and personal, owned by the decedent jointly with another party or parties as joint tenants with right of survivorship. Both tangible and intangible property are to be included. List real estate first. 1. Describe all real property as indicated in the instructions for Schedule" A," Describe all personal property as indicated in the instructions for Schedule "B." Include the name, address and relationship to the decedent of the co-owner[sl and the date the joint ownership was established. 2. Indicate the total market value of the jointly owned property. 3. I ndicate the percentage of the decedent's interest. 4. Indicate the market value of the decedent's interest. c: ." t:J n > t'1 ~ ::;; z :> 0 0 t:J U'J - Cl n ~ t:J ~ Z == Z t"" tT1 tT1 ;>i :>:l 0 - 9 1'"" Z Z tT1 >-1 tT1 Z 9 9 >-1 -< U'J tT1 - '" Z 0 U'J 0 >-1 0 'TI 'TI :>:l ~ - 0 Z ," 0, " '- .. '" .'.: ~ :,. Ci' ~ . .~. .. " 1.....'-'-. t:::.. .....' -.;.:.::.; ex::;~ , c :~~~ Cl (,~'~ Uw r~~. -< -< ~et: ~ L1J::.:;.'! 50 -'U tT1 tT1 ,-' >- ~ :>:l REV-484 EX+ (&-801 INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) FiI e Number 21-81-0227 Estate Nome Bernadette E. Paxton Dote of Death March 23, 1981 Social Securi ty Number 179-44-9587 REPORT OF INHERITANCE TAX APPRAISER [!I Original o Supplemental o Remainder I, the undersigned duly appointed Inherllance Tax Appraiser In and lor the County 01 Cumberland Pennsylvania, do respectfully report thot I "ave opproised the reol and personol property os roparted In the laregaing retum at the values set forth oppo:site each item in the last column to e right in Sche es HA", "8", "e", and "Eft Doted: January 13, 1982 INVENTORY COOE ADJUSTMENTS VALUE AS APPRAISEO (HARRISBURG USE ONLY) S 12 000 00 00+ 95,196 06 10+ NONE 2ll+ NONE 30+ 10 196 06 40. Real Property (Schedule A) Personal Property (Schedul. B) Jolnl.Held Property (Schedule E) Transfers (Schedule C) TOTAL GROSS ASSETS LeIS D.bts and Deduction. (SCHEDULE F) CLEAR VALUE OF ESTATE OLlie Eslate o Annuity RATE FACTOR PRINCIPLE FOR USE OF REGISTER ONLY Tox on $ B!mi. 6% T ox on $ 15% Tox on $ Tax on $ Tox on $ Exemptions Total Estate TOTAl. TAX INTEREST FROM BALANCE TO Less Credits DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST $ + $ $ + INTEREST FROM BALANCE OUE BALANCE TO $ S 5 I w("'" REMAINDER APPRAISEMENT CODE 92+ 93- VALUE CODE COMPUTATION OF TAX $ $ $ S $ = = $ $ S TAX CREDIT s ~ It\ It\ 0 I i ~ ,,> '';'' ~ ~ ~ :; ~ ~ & ~ ~ ~ . . .. ,!l(I Iol Iol t! i '" s .~ ~ .. ~ I ...l I 0 ~ C 1.0 ... i .... ~ rt U :z: 1 .... ... 0 '"' ! '"' ... 0 ~ ~ '"' 0 fJ.. !-< 0 '" 0 :z: 0 '" V> >- !-< 0 ... Iol 0 :z: B ~ I-< Iol :z: z :J ... 0 ~ ~ ;:; 0 I>l I>l Z Z U ~ ... ~ '" ~ 0 0 ~ z ~ ... I>l U 0 ...l i i ; I ,[ I i ~ It'l It'l 0 i i ~ '~17 '.J ~ ~ ~ ~ ~ ~ & z ~ ~ . 0 >- . .. ,1>0 l<l 8 i ~ Ul 8 .~ ;:J S III .. ~ ,.J I <: i J I. - i M ~ M U Z ri - 0 ~ c! 8l ~ - 0 ~ 0 ~ ~ ~ ... 0 Ul 0 Z 0 '" Ul >- ... 0 - ~ z ... ~ ... ~ z z 0 - 0 ~ 5 ~ ,.J ;:;: ~ ~ I:<l ,.J Z Z Cl U " Z - ~ CIl ~ 0 0 0( ~ - I:<l U Cl "" ,.J ~ I oL I ---_l1 _.- -- -. ._- ".-- .-~. --_.....- --.--- ....- ...--- _.-- -.-- -...-- _.~ -... -. ~_. . - - -. - , ,1V;1,IOIElC '.,,' ,'", , COMMONWEALTH OF PENNSYLVANIA Nb. Lo 9 7 4 n n DEPARTMENT OF REVENUE , d, ." "b'l!FICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX m m AMOUNT ACN Assessmont Control No. RECEIVED FROM: proL'ilt 8 I -M..J.v~:r..-lIaKton----'--'--"'-'''.:l --e/o--~neJ.bakerr MaCaleb..&sliaKer, AttyS. --1'_0 . BOX:nS--..-..-.-.....-...'-'.. -.-'- -M.ch&n.ic:abur9,.-Pll.,-1705S",......----' L ~ ESTATE INFORMATION: 1i.89 FILE NUMBER NAME OF DECEDENT DATE OF PAYMENT POSTMARK DATE COUNTY DATE OF DEATH REMARKS !AS ~TOTALAMOUNT PAID S.69 SEAL i / I ' / 1.-;' ,,.'.t._/ (i/ SIGNATURE ;/ 'j. '/ /, RECEIVED BY / lID - -~ ,..- ........ ........... -- y-z -- ~ ........-- '-"-- . -------'---. --' - - -"-- -.- - -'-- -- - ~-_.- -- ----'- -.- -- -- ---- - - -- -- - - -- -.- , llEV.455 EX+ (3.801 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT OECEOENT SCHEDULE "F" STATEMENT OF DEBTS AND DEDUCTIONS r Estate of llel'lIaue LLc I:. PilX ton Date of Death ~llH'ch WHEN CLAIMING THE ,FAMI LV EXEMPTION, COMPLETE THE FOLLOWING: tU51 20, FileNo. 21-81-227 Claimant f\'lplv'in I, !lily-I'on Relationship to Decedont lIusiJilnd Claimant's Addrcssat timc of Decedent's Death 7 Old r;ctt'VShllr'\T p"il<<'. Mef'h~l1tiC'HlJtll'\.!'. Pil. 17nr;S ITEM DATE NO. 2 3 li 5 6 7 8 NAME OF PAYEE REMARKS AMOUNT :IT. , s ) oba te cos ts FUl1c['al. ex Jcns(!s S 3 2,00 2 866,00 18.00 6,25 2 000.00 15.00 6 000.00 150.00 Cocklin runcl'"l 1I0me Cumbel'land Law ,lourna 1 West Shol'e Times Melvin L. Paxton Re ister of Wills Advet'tisin' executor's notice Advet'tisinT executor's notice 1'amil exenntion rilin' fees Snelbakel' ~lcCaleb '" Clicker Attol'l1e s fee Reserve for filing account, H"leases, Notary fees and ~lisc,cost TOTAl, $11,087 . 25 I hereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts, funeral expenses and expenses of administration submitted to the estate as deductions for Inheritance Tax purposes. '2z d' J' /),.,L '/,1 /;.!4~ ,""'I. Ji:C4I..vv~ SIGNATURE OF FIDUCIARY I :l/;ds I DATE DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $ ,'I; .1 .? 1.;( t) AT /; y tJ!p..(.~ ~AX RATE OFFICIAL USE ONL V I ~ ' {! (//' ) . /: )i'U,(" " / /8_J ~ ~EG1STER OF W LS /- /I-,f',;z DATE ' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF EXAMINATION OFFICIAL NOTICE OF INHERITANCE TAX ASSESSMENT '*' "."JJ, -,. ",,,," ,'j ESTATE i/ (~;;/ r :/ ;////-< ,,' '....... COUNTY FILE NO: ! / DATE , f~ fl.' ",' TO:')., ,'.1 ~ ). l' ,',1 ( ~'I'I.....\.... f.... ",.' ," . , , ' , i .'/ /" 'fT ,(" , " /( ". , ) ;/ .....- -A' ...,:, "c"./ ..' .,..- " {/ i; I '~;<<~..~:,' ,.1 ' : ..... ,.0,- /, - FILE NO, .~~// ~ .) -'j /7 ~. , .', . "'7" ,',' ~", ," ,./J.t,'./ ,;,i ,. / ,,'-.' ~~- . ,-~:: :;; "J--:'... ,-- COUNTY /'/;/. . /.~,. 'I'!'fI. r ,.( C.,.~'I/""" , '.-' ... ~-~~". , tj'/ ,,' / ./ -J //-1;:'/ DATE OF DEATH '//i, ',' I /,~ /'/,?/ / ... /'" ,...,. , Appraised Value of Estate: Real Estate Personal Property $ ",I .I.A,,') '/..1" , .' i + ;1. i'/" ,je: ~ 1-' / Jointly Held Property/Transfers + --~._---_...~-- Total Gross Estate Total Approved Deductions Clear Value of Estate Less: Approved Charitable Exemptions Clear Value of Estate Subject to Tax Amount Taxable @ 6% Rate $ c//).~ 1/1? :/1 . ." , tax due $ ,1'-";,) (;., -:/ ' ;;-0;; _/ Amount Taxable @ '5% Rate tax due TOTAL PENNSYLVANIA INHERITANCE TAX DUE $ /)'-~ -, , ;"l-'~ - - .. * .. .. * .. A five percent discount totaling $ will be granted if the Inheritance Tax is paid by Less Credits: DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDtT /:; ,Ie: ,,f'l $ !.,'~) i l/.. !,:.J + / $ $ = $ ~.; -~)/j? ";3 " + = + = 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 $,"~I / BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE See Information on Rever'fl !:oide " Assessed by: / Age or / ~~;""~~~'~WA._).~\r4.I~t,;~. INFORMATION To insure proper credIt '0 YOllr nccount, tho nnmo 01 tho eSlate nnd tile number should bo clonrly print- ed on the chock or money order. This assossment is mado in accordAnco with Section 708 of the Inheritance and Estate TalC Act of 1961 (72 P.S, 9 2485,708), To the oxtom that inheritance 18X is paid wilhin Ihree 13) months aflli' Ihe death of tho decedent, 8 discount of five 151 ~erc.nt is ellowed 1'/2 P,S, 9 2485.716), Inheritance Tax, other than tax on a future interest, is due at the date of tho decedent's death and beconies delinquenl al Ihe expiretion of nina 191 monlhs afler the decedent's daath 172 P,S, 9 2485,7111, Inheritence Tax on a futuro interest is payable within three (3) months altor 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 aClual payment using the following interest table: --------------------- --------- - --- ------------- - - --- - --- --- ----- -- -- -- - -- -- 1 month ,005 4 months ,020 7 months ,035 10 months ,050 2 months ,010 5 months ,025 8 months ,040 11 months ,055 3 months ,015 6 months ,030 9 months ,045 12 months ,060 1 days ,00017 11 davs ,00186 21 davs ,00352 2 days ,00034 12 davs ,00203 22 days ,00369 3 days ,00051 13 davs ,00220 23 days ,00386 4 days ,00068 14 days ,00237 24 days ,00403 5 days ,00085 15 days ,00250 25 days ,00420 6 days ,00101 16 davs ,00267 26 days .00437 7 days ,00118 17 davs ,00284 27 davs ,00454 8 days ,00135 18 davs ,00301 28 days ,00471 9 days ,00152 19 davs ,00318 29 days ,00488 10 days ,00169 20 oaVs ,00335 30 days ,00500 - - - --- ----- -- - -- ---- - -- - - - - - - - - -- -- - - - - -- - - - --_.- - -- - - - - ------ --- - - - - -. Any party in interest, including the Commonwealth and 1he personal representative, not satisfied with the assessment may objec1 thereto within sixty (601 day!> after receipt of this Notice as provided by Section 1001 of the tnharitance end Estate Tax Act of 1961 (72 P,S, 9 2485-1001 I, Make check or money order payable to: "Register of Wills, Agent" Mail to the address listed below: - '..1- '" N " r,!". .J 1.1.);' {/,;~;j 1:.1:" -, n:U~ - "... O(]i (.,)u.:S .i", ~a:: N ~Il,;' ?=> <.> Inventory of the real and personal estate of IlERNAllET'I'L-: E. PAXTON deceased REAL ESTATE 1. AI,L thut ccptain tl.'act or land situate in l.atimore Township, Adall1s County, pennsylvania, being pal'cel No. ~ as shown on a plun of Lots, entitled "~1inop Subdivision for Nelvin and 1ll!J:'lladet:tC' paxton" as made by Robel.'t E. Stirl'lC'I', Registel'ed SlII'veyot', said parcel con- taining 2.117 acres of unilllpt'ovvd land TOTM, REAL ES~mTE PERSONALTY 1. Tel.'lI1 CeI.' tifica te Savings and Loal1 11, 12. 13. 14. 15. 16, 17. 2. Savings Accoun t No. Oli 3-15-0(J3110, S ta te Capital Association, balance on date of death Accl'ued intC'l'est Tem Certificate Savings Account No. 002-2U-1l1l13, Sta te Capital Savings and Loan Association, balance On date of death Accrued il1tC'rest Term Certificate Savings Ar"count No. 0113-15-002211, State Capital Savings and Loan Association, balance on date of death Accrued interest Single Paymel1t Savil1gs Certificate, Account No. 002-20-07I1n, State Capital Savings and Loan Association, balance on date of death Accrued inte I'es t Single Payment Savings Certificate, Account No. 002-20-07938, State Capi tal Savings and Loan Association, balance On date of death Accrued interest Single payment Savings certificate, Account No. 002-20-08318, State Capital Savings and Loan Association, balance on date of death Accrued interest Single payment Savings Certificate, Account No, 002-20-09026, State Capital Savings and Loan Association, balance On date of death Accrued interest 388 shal'es, common, Commonwealth National Bank @211.50 per share 203 shal'es, common, Adams County National Bank @211.50 per share 2,039 shares, capital stock, FUl1damental Investors, Inc ,@8.87 pel' share 832 shares, common, Ivellil1gton Fund, Inc. @lU,118 pel' share 135 shares, common, pioneer Fund, Inc. @21.28 per shal'e 125 shares, common, DeliJ\~are Fund, Inc, @) 1.6.25 pel' share 813 shares, Keystone Custodian Fund, Series 13-11 @ 7,211 pel' share 261 shares, Keystone Custodian Fllnd, Series 1<-1 @I 7.56 per share 12 shares, Keystone custodian Fund, Series S-l @I 1.9,08 pel' share 29 shares, Keystone CllS todian Fund, Series S- ~ @ 10.30 pe I' share TOTAl. PERSONALTY 3. 4. 5. 6. 7. 8. 9. 10. RECAPITULA'l'ION TOTAl. VALUE REAL ESTATE TOTAL VALUE PERSONAl.TY TOTAL APPRAISED VAl.UE $12,O(JO,[J0 70,267.85 ~l:l2,2G7.l:l5 $12,fJDlJ DfJ $12,000 00 2,000 00 52 00 8,500 00 lllG 411 1,000 00 26 21 1,000 00 17 23 1,00 17 9,50 1i,87 18,08 8,71 2,87 2,03 5,88 1,97 22 29 $70 , 26 COMMONWEALTH OF PENNSYLVANIA I COUNTY OF CUMBERLAND J 55: , ,__,21121.\111) JL..Y'IL~fJI\, being duly SIV01'!L,___,_ according fo law, deposes a"d says fhot he js I ill' exeel!tol:'..____,_,__ of tho Estate of ---B""llnt!"I'I'e Ie. Pnxtoll late of _,Upp,e.t.'...1Ill('1l..T9\mship_.m......._,.____, Cumberland County, Pa., deceased and that the within is an Invontory made by _.~!'J-V:lll r.~l'axton ,_ _'__, the said Exccutol:' of the entire estate of said decedent, consisting of all the personal prop.,ty and real estate, except real estate outside the Commonwealth of Pennsylvania, and that fhe figures opposite each item of the Inventory reprosent it's fair value as of the date of decedent's death. S\~orn and subscribed before me, k..ea~ V I PO-f~ Exocutor . )l.ll~'1alU\II~ --4.di'~'<J ? 19 82 1/-1" _<2 /? { .,. d.d"lfU...<.~ G, /{;)Ml.cu.,~~.J C,",':"'!~l~!l'~ F. !W~!~,~~::. 1:0!MiY PUDUC MEC~'1i""l"~([ll~ L~';:.;;. :';U~iHEElWii COUNTY ff\Y (l":~(('11.)7101~ D:Plf:($ f(3.'i.7, 1586 Memut?l, Pennsyivania Associalion of Notaries j Box 112, R. D. 1 York Spf'ings, pennsylvania 17372 Address Date of Death 23rd Day ~la['eh Month 1981 Year INSTRUCTIONS I. An inventory must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed within thirfy days of discovery of additional assels. 3. Additional sheels may be attached as to personalty or realfy 4. See Article IV, Fiduciaries Act of 1949. -, c ~ .-~, , (l:U, (;. Cle-; '-'"J " ~c.-: N ~ 5'0 ,/'. OJ '.J ..>( 'M (J ~ 'M >- Ui .,; ...; c: . '" ... w z :: ~ '" ... ~ ~ w ~ 0 0 . oil .... a.. Eo-< .... u . N 0 III X . ..0 0 Cl '" ~ N W '" W <l; c: .. OJ . , l- I a.. 0.- OJ a. ...; c ...; ... ..J U. ...; ~ '" ~ Z 0 ex> u. ..J <( 0 ...; a.. U :t: , W 0 <( w '" <:C ,;. (J <( ..... > Z '" - . --- N Z 0 '" ~ c Cl Eo-< OJ . .; III Z Eo-< 0 ~ '" U Z w <( '" .... OJ a.. Q ::J '" ..>( <l; c '" ~I - ~ ..0 -.: 0 . ..... "" .D .... OJ "'; . E '" 0 c: I - . .!! 0 tJl .. ..J U u: CD :",;,':;; " t.q".;.': !,' ~;,~~, ,. :J'~' "J.~'~-'"p.\ ~: ,..".,...." ,;t'" , I'" -. -"- ,~--~.:~~ , ", ... ~.._...). , 1 ~, ~ , ' 1'1 HS'I' ANU I'INAI, ACCOIINT OF ~IEI,VIN L. PAXTON, I:XI:CII'I'OR IJNDEI~ '1'111: LAST \vll.l. AND 'l'I:STA~lI:N'I' OF 11I:llNADI:TTI: 1;, I'AXTON, LATE OF Ilppl:H AI.I.I:N 'I'OWNSIIII" CII~II\I:I~I.ANJ) COIINTY, pENNSYI,VAN lA, IJI:CI:ASI:IJ r'IELVIN L. PAXTON, J:X(;!(~lI to t' us ill"o r'ps(dd ilnu ACl!Utlll tnn t I1pr'l! ill, QVC t'S flS I'ollows: LETTERS 1I'1:R1: ADVERTISED AS FOLI.O\vS: Clllubef'llll1d Ili1\V tloUI"llul hIes t Shlll"P Times ~ltlr'ell 23, 19H1 Apdl 7, L'lHl Ap,'ll 1.7, 21J, ~liJY .1., 1'l81 AI"',i.l 23, 30, May 7, l'lHl DATE OF DECEIJEN'J" S UI:ATII UATE LE'I'TEHS TI:S'I'A~ll:NTARY lSSIJI:U pl;HSONAI.TY - plHNCIl'AL ACCOUNT JlI: III TS The A""ountunt "hil"ges hil11sell' with rC2"eipt of tlw de"eden t' s goods i1ncl chfl t te] s i1S moee fully SC2t Forth in the Invento,'y find Appl'<i:lsel11ent heJ:'etof:'ore 1'1 Led III the Offiee of:' the Register 0 L' 1I'111s in and for CUl11b"r1ancl County, I'ennsylvaniil: TOTAL, PERSONALTY, I'IHNCIpAI. ACCOIJNT, IlEIIITS: $70,2{j7.85 $70,2G7.85 PERSONALTY - PRINCIPAL ACCOUNT C HEIJITS The Accountant cl".ims credit For the paYl11ent of:' the fo110\ving itel11s 1'l,'OI11 personalty p1'1ncip"l: 12/.l5/HJ ~IUl'y C. Le\vis, Register 01' IvUls: p"ynll'nt on fI<"I'ount or pennsylvl'll1iil 'l'eunsFcI' 1 I1l1e I.'i tanep Tux $ 12/15/81 M'H'y C. Le\vls, Heglster of wills: I'ili,ng I'ees 7/20/82 St, ,]ohn (Frankl in) Lutl",,,an Chul'C'h: "fish bequest The Accountant l'eserVes the fol1o\vlng Slll11S to be p"icl subsequent to the 1'1 ling heN'of': 5,70rj,53 23.110 .l,O(JII.lJl1 , , , ; , 1 LAW OFFICES ] SNELBAKER. t McCALEB fir ELICKER I , J 1, Snelb"l<el', NeCul.eb ., EII"k<'l': l'eIlllb'"'SeIllCl1t [oJ' CDS ts advullcl1(\ 2. Sl1elb,,]<cl.', ~lcC,tl eb .'\ l:lil,I<<'l': Attot'l1eys ree ~:L Reserve I.'or rilIng L1CC~(HlIlt, r'[>1.eases~ Notar'Y [ees and miser! LLilIlC'OllS costs T(]TAL, pEHSONALTY, I'IU NCIPA" ACCOIIN'I', CRI:D1TS: 51j.25 fi,OOlJ.OO 175,llO l;>12,9GlJ,7H li:h~ ';;:" ,',,- '-'f.;J _ .L,~,,,,, I...:.;L \h.:. \ \ \ I bDunded allll descI'ibt,d as 1't>l,.Lows, to wLt: IJI:C;INNINC; Clt u lluLL i,n the cc'ntel' of a pubLic I'oad klllMII as "Line Road" (T-I,'12) (3', I'el't wLdl!) at tht' ,i,ntl!I'sl!c,tLlHI of the celltt'" I I,]!! or said jlub.LLc I'oml (vHh till' center' l:i.nt~ of unotlwl' plliJl.Ll~ ['Dud l<:lIown liS "1\usl1l.'Y Sl!hoo\ Ruad" (T-Gjl)); tht'nc" ulollg the "eliteI' L.i ne 01:' th" pllbL.i,e I'oml [':il'st mcntiol1l.'d "bove, South thLt'ty-tIH'ee [:13) dt'gl'l!es 1'0t,ty-I'.Lvl! (II !i) minutes East, u dLstun"e 01' thl'ce hundl'ed sLxty-one lInd cighty-sLx one-humll'edths (3(;1.,86) I.'e"t to a nail lit till' dividing .Line betw"en Lots Nos. 1 and 3 as shown on the he l'eLnafte I' men- tioned pllm of Lots; thence 1I1.ong said tlivid- ing; ],inl! be tween 1.0 ts Nos 1 lInd 3, the follow- ing two (2) ,,"'Ul'ses ,lIId (Hstllnees: (I.) South I'ol'ty-thr'el! (113) degl'ees fi fly (SO) mLnut"s \~est a distance 01:' two huncll'ed sixty-nine and twenty one-hundl'edths (2G'J.21J) feet to an irol1 pin; and (2) NIH'th seventy-five (7S) degl'ecs fifty-ninc ('i~) minutes \vcst, a distance of one hundL'ed thirty- nine and forty clI1,,-'hundL'edths (139.'10) feet to an iL'on pin at the camel' common to Lots NOS, 1, 2 and 3 us shown on t1w hCl'einafte" ml!n- tinned pl:an 01' Lots; thencc along the dividing; lille be tween Lots Nos. 2 'l11d :, as shUlvn on the Iweeinnfter, mentioned plan of Lots, NOL'th thirty- [,ive (3S) degr.'"es fifty-five (!is) minutes West, a distance of one Illlndl'ecl fOl'ty-foul~ and fo,'ty- foul' one-hllncll'"dths (l'lll .11'1) fe"t to II railroad spike in the center of the pub!..i" t"lad known as Bushey School Road; thence along; the center l.l.ne of' Bushey School Road North thirty (:,0) dcgJ:'ees forty-nilI<' (1J9) minutes East, a distance of foul' hundred anel ninety-bvo one-huncll'edths (liO{] ,'l2) f~ct to iJ nail ill the same at the Intcl'sl'ction oj' the center line of the public ['Dad HI'st l11entiOI1l'd above, tlw plaN' of BEGINNING. CONTAINING 2. '17 aCI"'S, LAW OFFICES SNE\..8AKER. McCALEB a EI..ICKER BEING 1',11"'" I No, :, as shO\VI1 on u plan of 1.0 ts entitl"d n~1inor Subdivision [01' Nelvin and Iw['nadettl' paxton" us 111i1l1e by RobeI't E. StH'fler, Hegistel'r~d SlIPveyop, uud el'eoroded in the Office of the Re"'ll'del' of Deeds in und for Adal11s County, }lellllsy LVl.\niu, in plan Book .s, Page :\S. BE1NG a portion of' that eertain lal'~el' pl.'('1111sl's -2- 'I"J'K '.', I .. ,. (",~ .). U" ,1.\1\.1 r..~L u~.,t.i .. REV., 1S47EX (3-83) , BUREAU OF ACCOUNTS SETTLEMENT PENNSYLVANIA DEPARTMENT OF REVENUE P,O, BOX 2055 HARRISBURG. PA 17105 NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ACN , 101 DATE 9- - 3 ESTATE OF PAXTON BERNADETT E FILE NO. 21 81-0227 DAn OF DEATH 03-23-81 COUNTY CUMBERLAND NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE RF.c,rSTER OF WILLS OF THE ABOVE COllNTY. MAKE CHECKS PAYABLE TO "REGISTER OF WILLS, AGENTu. SNELBAKER ETAL 44 W MAIN ST PO BOX 318 MECHANICSBURG PA 17055 PLEASE RETURN THIS PORTION TO REGISTER OF WILLS IF PAYMENT DUE CUT ALONG THIS LINE -- RETAIN LOWER PORTION FOR YOUR RECORDS - -- -- - - ----- ----- - -- - --- -- -- - - -- --- --- -- -- - - ----- -- - -- --- --- ----- --- - --. NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF REV. 1S47EX (3-B3) ESTATE OF PAXTON BERNADETT E FILE NO,21 81-0227 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1 SUPPLEMENTAL RETURN ,. Real Estate ISchedule A) ( 1) 2, Stocks and Bonds (Schedule B) t 2) , 3, Closely Held Stock/Parlnership Interesl tSchedule CI ( 3) 4. Morlgages and Noles (Schedule D) ( 41 5. Cash & Miscellaneous Personal Property (Schedule El ( 5) 6, Jointly Owned Properly (Schedule F) ( 61 7. Transfers tSch.dule G) ( 71 8. Total Assets APPROVE~ DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Administrative Costs/Miscellaneous Expenses (Schedule H) ( 9) 10. Debls/Mortg.ges/Liens ISchedule Il (101 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests (Schedule J) 14. Net Value of Estate Subject to Tax If an assessment was previously issued, ltnes 14, 15 and/or 16 reflect figures that include the total of J'I.lL returns assessed ASSESSMENT OF TAX: 15. Amount of line 14 taxable at 6% rale 16. Amou'nt of line 14 taxable at 15% rate t 7. Principal Tax Due TAX CREDITS: NOTE: (15) (16) PAYMENT DATE RECEIPT # DISCOUNT 1+) INTEREST H 12-16-81 08-04-83 069890 097217 .00 8,63- DEDUCTIONS AND ASSESSMENT OF TAX ACN 101 DATE 09-06-83 1.500,00 .00 .00 .00 .00 .00 .00 ( 81 1,500.00 10.00 ,00 (Ill t121 (131 (141 and 17 wi 11 to date. 10,00 1,490,00 ,00 96,598,81 96,598.81 .00 5,795,92 .00 5,795,92 X,06= >l15= (17) AMOUNT PAID 5,706.53 89.40 INTEREST IS CHARGED FROM 08-05~83 TO 09-21-83 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM,- . IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL OUE (If ,Balance Due is less than $1.00 no payment is required) J REV. 1547EX (3-B3) BUREAU OF ACCOUNTS SETTLEMENT PENNSYLVANIA DEPARTMENT OF REVENUE P,O, BOX 2055 HARRISBURG, FA 17 I 05 DATE 3 ESTATE OF PAXTON BERNADETT E FILE NO, 21 61-0227 DATE Of DEATH 03-23-81 COUNTY CUMBERLAND NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT SUBMIT THE UPPER PORTION Of THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER Of WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER Of WILLS. AGENT II . NOTICE Of INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE Of DEDUCTIONS, AND ASSESSMENT Of TAX ACN 101 SNELBAKER ETAL 44 W MAIN ST PO BOX 318 MECHANICSBURG PA 17055 PLEASE RETURN THIS PORTION TO REGISTER OF WILLS IF PAYMENT DUE CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS - - -- --- -- -- ~- - ------- - -- - -- - ------- --- -- - _. - - - - - - - ------ - - ------ ---- ---. NOTICE Of INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE Of DEDUCTIONS AND ASSESSMENT Of TAX REV, 1547EX (3-B3) ESTATE Of PAXTON BERNADETT E fILE NO.21 81-0227 ACN 101 DATE 09-06-83 TAX RETURN WAS: (X I ACCEPTED AS FILED ! CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE Of RETURN BASED ON: 1 SUPPLEMENTAL RETURN 1, Real Estate (Schedule AI ( 1) 2, Stocks and Bonds (Schedule B! ( 2! 3, Closely Held Stock/Partnership Interest tSchedule CI ( 31 4. Mortgages and Notes (Schedule 01 t 4! 5. Cash & Miscellaneous Personal Property (Schedule E) ( 5) 6, Jointly Owned Property (Schedule F! ( 6) 7, Transfers tSchedule GI ( 7! 8. Total Assets 1,500.00 .00 .00 .00 .00 .00 .00 ( 81 1,500.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expensesl Administrative Costs/Miscellaneous Expenses tSchedule HI 10, Debts/Mortgages/Liens (Schedule II 1 " Total Deductions 12. Net Value of Tax Return , 3. Charitable/Governmental Bequests (Schedule Jl 14. Net Value of Estate Subject to Tax NOTE: If an assessment was previously issued, lines 14, 15 and/or 16 and 17 will reflect figures that include the total of JLLL returns assessed to date. ASSESSMENT Of TAX: 15. Amount of line 14 taxable at 6% rate 16. Amount of line 14 taxable at 15% rate 17. Principal Tax Due TAX CREDITS: ( 9) (10l 10.00 .00 (111 (12) (13! (14) 10.00 1,490,00 .00 96.598,81 (15) 1161 96,598.81 .00 X.06= X,15= (17! 5,795.92 .00 5,795,92 PAYMENT DATE 12-16-61 08-04-83 RECEIPT # DISCOUNT i~) INTEREST l-I AMOUNT PAID 069890 097217 .00 8.63- 5,706,53 89.40 INTEREST IS CHARGED FROM 08-05-83 TO 09-21-83 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FDRM,- . IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST TOTAL TAX CREDIT BALANCE Of TAX DUE INTEREST TOTAL DUE 8,62 ,07 8.69 (If Balance Due is less than $1.00 no payment is required) (. ::'I~ . tr. RESERVATION: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral (Class 8) heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to .ilppraise and assess transfer inheritance taxes at tMe lawful collateral (Class 8) rate on any such future interest. Purpose of Notice: to fulfill the requirements of Section 799 of the Inheritance and Estate Tax Act of 1961 (72 P.S, section 2485-709), Objections: Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions. or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice. Objections may be made as follows: _ by written protest to the Department of Revenue. Board of Appeals _ by electing to have the matter determined at audit - by appeal to the Orphans' Court Discount: If any tax due is paid within three (3) months after the decedent's death, a discount of five percent (5%) of the tax paid is allowed. . the discount period is calculated in calendar months. Example: date of death 1 - 1 S-82, discount period expires 4-15-82. Excflpt for tax on a future interest, inheritance tax becomes delinquent nine (9) months 1rom the date of death, . Inheritance tax on a future intere~t becomes delinquent at the expiration of three months from: - the date of election to prapay or _ the date of death of the life tenant or annuitant Interest is calculated on a daily basis from _ delinquent date to date of payment on any tax unpaid on delinquent date _ date of last delinquent payment to date of payment on any unpaid balance. Interest is charged at the following rates: Interest: Delinquent Date 5/27/43 to and including 12/31/81 1/1/82 to and including, 12/31/82 1/ 1 /83 to and including 12/31(83 Annual Interest Rate Daily Interest Factor 6% 20% 16% ,000164 ,000548 ,000438 Estates that become delinquent on or before December 31. 1981 will maintain a constant interest rate. The rate in effect when the tax first becomes delinquent will remain constant until the delinquent balance is paid in full. Estates that become delinquent on or after January 1, 1982 will contain a variable interest rate. Thus. taxes that remain outstanding from calendar year to calendar year will be subject to different rates in effect on each January 1. INTEREST . BALANCE OF UNPAID TAX X NUMBER OF DAYS X DAILY INTEREST FACTOR. . If a tax balance remains outstanding for more than one calendar year, a separat' interest determination must be made for each year at the applicable rate. (Only one calculation is necessary if the estate maintains the constant interest rate.) Any Nolice issued after the tax" becomes delinquent will reflect an interest calculation to fifteen 11 SI days beyond the date of the assessment If payment is made after the interest computation date shown on the Notice. additional interest must be calculated. To Remit Payment: Detach the tap portion of this Notice and submit with your payment to the Register of Wills of the county shown on the Notice. . Address information is listed on page 13 of the booklet, "Instructions for Inheritance Tax Return for a Resident Decedent" . Make check or, money order payable to: Register of Wills. Agent. 'J ,~b.t Wg COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF EXAMINATION P, 0, BOX B327 HARRISBURG, PA 17105 OATP.5-12-86 . AcNl01 NOTICE OF DETERMINATION ANO ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RET ;IN ESTATE OF P AX TON BEIlNAOflT E FILE NUMBE~l 81-0221 DATE OF DEAT,Q 3- 23-81 COUNTY CUMBERLAtiO NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT,SUOMIT THE urPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS OF THE ABOVE COUNTY, MAKE CHECKS PAYAULE TO "REGISTER OF WILLS AGENT." SNELBAKER HAL PLEASE RETURN THIS 44 \j MAIN S I PORTION TO REGISTER OF PO B 318 WILLS IF PAYMENT ISOUE ax AMOUNT REMITTED MECHANICSBURG PA 11055 S >c9~!~~~~G3~l~~~~______!~~~~~2~~!2~~~~~-~~~~~2~2~_--------------------- NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEOERAL ESTATE TAX RETURN ESTATEOPAXTON BERNADETl E FILE21 81-0221 Ac~01 OATQ5-12-86 NUMBER ESTATE TAX DETERMINATION AND ASSESSMENT " Credit For State Death Taxes as Verified 1- .00 2. Pennsylvania Inheritance Tax Assessed 2, 5.195.<;2 IExcludlng Discount andlor Interest) 3. Inheritance Tax Assessed by Other States .00 or Territories of the United States 3, IExcludlng Discount andlor Interest) 4. Total Inheritance Tax Assessed 4, 5. 19 5. '.i2 ILine 2 plus Line 3) 5. Pennsylvania Estate Tax Due 5. .00 (Line 1 minus Line 4) TAX CREDITS: Payment Date Receipt Number Interest (.\ Amount Paid i I I I I \ I " I I I I , , , i . If PAID AfTER THIS DATE SEE REVERSE SIDE FOR CALCULATION OF AIlD IT IONAL IN1ERE ST Total Tax Credit Balance of Tax Due Interest Total Due (If Balance Due is less than $1. no payment is required) . COPY 2, REGISTER OF WILLS Purp05C of Notice: To Rernit Pay"",,,I, Refund (CHI: Interest: " O:)iectlllll'" l\dlllIlH'1fl;111 CIHll~t:lllJll', A I,! I' U lid 1111: !tllll~:ll:IIH~'~ ,met r:~;l,lt(' T;p; ^ct uf 1982 U2 1/ " J h ;..' I '1,1 ,; I I II,,' ,'i,1 .I"!!II '/' dll VIllI! PdYI1Wlll In Ow Rl'~lislel of Wills. ~ "I'~' )1, "I III> llo)(Ikh'l, "IIlSltllCtioll5 for In!lf:l'ildllCC Ll>\ Rnllllll . 'I,; ,I., I" (,I I" n!~!li~h't' Ilf Wills, Agent. ',' I, 'I' ';1 I)',' !'ill:lllli'[lIlq ,J[) "Application for Refund of Pl!nnsylvillliJ II ""I! I \/ i 'll:l!, l\ppllCdt 1()ll~ :111) dvai!.Jblp al the Office 01 the ReUlstcr '<dl" 1',.I"l.I (llh,">, III ftolll the D(~pi1l"trnent's Forms StHvicr. Unit hy ,'" 'i I " ...1,1'\ I'. 111" I ",I."d 1',1,111' LI;" telllll\ I)j}l:nme~ rJclinqu{~llt i:H the expiration 1,1. "I ,k,I'11 '",J I, ,,' ;1' 'I" , , . I, "II I ",i",I,I, ',I it ,0 ,1",1', !>.I';i, dl 111l' t\lllti\.'Jillq filII'S' !}l,!ltlQlIHlll [J,Il.' Annu;\1 Interest Rate Dailv Interest Factor ._......._~..._._- ',' , ;;1 , 1.,1." I r"1 I " :i: ::1 G(' ,000164 " ,"' ,,,' I II :U 20[~" ,000548 '" ',. O'I! ",' I " "'j 1 Gl~;, ,000438 '''I I,., ~; 1 I" '11'11(1'1 1 "1 lYl l1P,0 ,000301 i 11'1 I, ," .' "<I'lll;llI11) I :ll Wl 13',1';, ,000356 . ! I, ii,,' i".oIll' ,1,,111111'1,'111 "'1 (II 1)1'1.)10' Df~CI'mlJeI :~1, 1981 will maintain <l constant interest ',,:, LI!,! I'll' ;l1"'llllIl\'l" I,;.. I ".I,ll\("" I', P,lld 111 11.111, o 'I. ,I II' .1\ 'J" '11'[1;,"11 :lIi 1,1,.111'1 .1,jlHI,II)' 1, Hm2 lH,~ $U!JjI'Cl to <l vill'iilblc intl!lest riHe ,I, "'1 oll,r ,1,r.,I,1! ',"',11 . I,,' t['.'lt 111'11 . 11/01 ili'JI ;)1 IINI'AIIJ lAX \ NIIMIlEH OF DAYS X DAILY INTEHEST FACTDR 'I '1' 'II 'olii" d+ Iflll"llI \/:111 Ildll'CI illl inwre..t c;dculatioll to fjfteen '. <Ii liit '.'d "JII'!!! Ij P,'I)'IIII'III 1'1 l1ld(k itllt!1 thl' intelest computation ',,' ,1.1 ,,' ,'I,'; HI!' ','.1 111'1,,1 III C,i1uil,!i,~d. .,1, :1 II,' II. 1,"I"ill.l~,(llll)1 d""'''.~,lllCtlt of tdX {II1Cllldin~J inkreq) ilS ,I!' I' )1\ ,!,(l': lid)':, (Jf I,,!:,'III; ul lh,'1 Nl)lin: ll\ !ollow~,: " IV": "t Ii. "." 1I:ll, B\lilld (JI I\pjwdl~" P.O. Gox 1874, Hiurisburn, If;. :1'! ,j.'\;'lllldl(,d .J~ th,' ill;;jit of the dCCollnt (,\ tlH~ P(:(~;ollill rnpre. 'i' " ~ H " , t! " ' I) I 1 I O! 11". 1~":"I'nilldli,.ill d!id ;t';';I')~ll1l':11 ~l1o\lltl IH' ;i(ldlessf~d in wrilinU to: ,-, Iii; ''.''''11, [{dIC'i'll' u: LXoll1liniltioll, P. O. Bo,~ 8327, Hanisburn, PA 17105. See 'I." '11",I'll.'1;I'i1'; to: il,IHn'liIlH;l: Tux nl'WIIl lor.] RI~~ident [)(~cNh~nt" for [In ex. ,,-.'Il-Clabl!' ,.'11,):,>. ~ .~. ,~ " 'oo-~, COMMONWEALTH or pumsnVANIl. NOTICE OF DETERMINATION AND IACN 202 DEPARTMENT OF REVENU[ ASSESSMENT OF PENNSYLVANIA ~ ~.~[;~XO~31~~IVIDUA! lAXB ESTATE TAX BASED ON FEDERAL HARRISBURG," 1710' CLOSING LETTER OATE .,..Q~~~,L ESTATE OF PAXTON BERNADETT E FILE NO. 21 81-0227 OATE OF DEATH 03-23-81 COUNTY CUMBERLAND NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO: "REGISTER OF WILLS, AGENT." SNELBAKER ETAL 44 W MAIN ST PO BOX 318 MECHANICSBURG PA 17055 PLEASE RETURN THIS PORTION TO REGISTER OF WILLS IF PAYMENT DUE Amount Remitted to Register of Wills ~l:l": _A.L9~~ _ ":H1~ _L!~E, _ , . ."":'_ , _ J~EJ!,-~N, ~<?\Y~~ _P9_RJ~O_N, ~<?~ _Y_O,U_R. ~I~~~ _ _ , _ _~_ , _ _ _ _ , _ , _ _ _ REV. 736 EX (03-B6) --NOTICE OF DETERMINATION ANO ASSESSMENT OF PENNSYLVAIA ESTATE TAX BASEO ON FEOERAL CLOSING LETTER" ESTATE OF PAXTON BERNADETT E FILE NO,21 81-0227 ACN 202 DATE 05-19-86 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified .00 2, Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interestl .05 ::1\ 5,795.92 ,. < 3, Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4, Total Inheritance Tax Assessed .00 5.',795,92 5, Pennsylvania Estate Tax Due ,00 6, Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return 7. Additional Pennsylvania Estate Tax Due ,00 ,00 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER INTEREST (-) AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE ,00 ,00 ,00 ,00 . IF PAID AFTER THIS DATE SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST (IF BALANCE DUE IS I.ESS THAN $t OR IS REFLECTEO AS A "CREDIT" tCR), NO PAYMENT IS REQUIRED) PAVMENT: To lulhll the rOQutromcr,ts 01 Soctlon 1745 lb) of the Inheritance and Estate Tax Act, Act 255 of 1982 (72 Pa. C.S. SOClIon 17461. Detlch the lOP portion 01 thiS Noltce and submit wIth your pavment to the Register. of Wills. --Addros~ mformatlon IS listed on page 13 01 the booklet, "Inslrucllons for Inheritance Tax Return lor a Resident Decedent" --Mike choc~, or money order payable to: REGISTER OF WILLS, AGENT. REFUND teR); A rolund 01 a tax credit. may be rOQuested by completing an "Application for Refund of Pennsylvania lnhofltlnco and Estate T8:';" (Form REV-1313), ApplicatIons are available at the Office of the Register of Wills. Iny at the 24 Revenue District OffIces, or from troe Department's Forms Service Unit 24 hour Forms Ordering telephone lines In Harrisburg - (717) 233-3443. In PhiladelphIa - (215) 351- 2065 or in Pittsburgh - (4121 565-3601. OBJECTIONS: Any party In IntereGt not 5atH',fled With the assessment of tax as shown on thIS Notice may object within sixty 1601 days of rocetpt of thiS Notice as follows: PURPOSE OF NOTICE: bv wrltton protest to the Department of Revenue, Board of Appeals, P.O. Box 1874. Harrisburg, PA by aloction to haVe! the maller determined at the audIt of the account of the personal representative bv appeal \0 Ihe Orphans' Court 171050R OR ADMIN - ISTRA TlVE CORRECTIONS: INTEREST: Factual crrors dlscoverud on thIS assessment should be addressed tn wnting to: PA Department of Revenue. Bureau of Indll/ldual Taxes. P.O. Bo); 8327, HilrT1sburg, PA 17105. ATTN: Post Assessment ReView Unit (717) 787-6505. See page 3 01 the booklet "Instructions for tnhentance Tax Return for a Resident Decedent" for an explanation of administrative IV correctBble errors. Additional Pennsvlvanla Estate Ta)'. assessed as a result 01 a change based on the Federal Estate Tax closing Icller becomes delmquent at the expiration of one (1) month trom the date the fInal notice of the increase In Federal Estate Tax IS recell/od. Interest IS calculated on a dally basis at the Delinquent Dat~ 5/2714310 and Includmg 12/31/81 1/ 1/82 10 and IncludIng 12/31/82 111/83 10 and Including 12/31/83 1/1/84 to and includll'g 12/31/84 1/1/85 10 and including 12131/85 1/ 1/86 10 and including 12/31/86 TlXes that became delinquent on or before delinQuent balance is paid in full. Taxes thai became delinquent on or after January " 1982 are subject to a variable interest rate that changes each calendar year. Interest is calculated as follows: follOWing rates: ~~ Rate Daily Interest Factor 6" .. 20% 16% 11% 13% 10% December 31, 1981 will .000164 ,000548 .000438 ,000301 ,000356 .000274 maintain iI constant interest rate until the INTEREST . BA~ANCE OF TAX UNPAID X NUMBER OF DAYS DE~INQUENT X DAI~Y INTEREST FACTOR __ Any Nouce Issued after the lax becomes delinquent will reflect an mterest calculation to fifteen (15) days beyond the date of the assessment. If payment IS made after the Interest computation date shown on the Notice. additional mterest must be calculilted.