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(c) Upon the death of my said husband, if he
has no Estate of his own from which to pay the same,
I direct the surviving Trustee to pay the expenses
of his funeral, including a proper marker for his
grave.
(d) Upon the death of my said husband, or upon
his remarriage, the remaining balance of this Trust
Estate, together with any accrued income, shall be
given to my daughter, Margery L. Orris.
3.
I direct that the interests of all beneficiaries
in the Trust hereby created, whether in the principal or
income thereof, shall be free from liability to attachment
or other legal process issued at the instance of any credi-
tor or assignee of such beneficiary, and I direct that no
payment shall be made by way of anticipation of sums which
may thereafter accrue to any beneficiary.
4 .
I hereby authorize, empower and direct the Trus-
tees above-named, or the survivor of them, to sell at pub-
lic or private sale or sales, and to convey any real estate
which I may own at the time of my decease, or which may be
acquired by my said Trustees, and to give good and suffi-
cient Deed or needs for the same.
5.
LASTLY, I nominate, constitute and appoint my hus-
band, Tolbert D. Orris, to be the Executor of this, my Last
Will and Testament. If he should predecease me, or for any
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GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by IIw decedent prior to his/her death are deductible against his/her taxable estate,
In addition to debts incurred by the decedent or eslale, other items are cleimable including the cost of administration,
attorney fees, fiduciary fees, funeral end burial expenses including the cost of a burial lot, tomb~tone or grave marker,
All debts being claimed egainst an estate am subject to the approval 01 the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liability for the debts being claimed
should be attached to this schedule.
A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania,
If there is no spouse, or if tile spouse has forfeited his/her rights, then any child of the decedent who is a member of
the same household can claim the exemption, In the event there is no such spouse or child, the exemption can be
claimed by a parent or parents who are members of the same household as the decedent,
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
1, If the family exemption is being claimed. indicate the claimant's name, address and his/her relationship to the
decedent. Enter "family exemption" in the remarks column and the amount claimed in the amount column.
2, Assign consecutive nllmbers to each item listed.
3, Enter the date on which each debt was incllrred and/or paid,
4. Enter the names of each payee,
5, Provide a brief explanation in the remarks column for each debt claimed,
6, Enter the amount of each debt being claimed.
7, The form must be signed by the person who has assumed the responsibility for paying the debts.
PENNSYLVANIA INHERITANCE TAX WjERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of lhe Inheritance and Estate Tax Act of 1961 provides lhallhe following per~;ons shall prep~Hc ilnd file
a retorn:
a, The personal representalive of the estate of lhe decertent as 10 properly 01 the decedenl administered by him
and such addilional property which is or may be subjecllo Inheritance Tax of which he/shc shall have or
acquire knowledge;
Ii, The transferee of property uponlhe transfer of which Inherilance Tax is or may be imposed by the 1961 Statute,
including a trustee of property transferred in tlusl, provided lh;1tno separale relurllneed be made by (he (!ansferee
of property included in the return of a persollal 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 montils after the decedent's death, unless an extension ior filing has been applied lor and
granted by the Secretary of Revenue within tile nine-month period,
4, FAILU RE TO FILE RETU RN
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 Departmenl of Revenue as debts of like amount are recoverable by
law,"
5, TAX RATES
Inheritance Tax is payable at tbe rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daug11ter-in-law and at the rate at 15% as to ali others,
6, PAYMENT OF TAX
The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death, Interest
at the rate of 6% per annum accrues thereafter until payment is made. All payments received are first applied to any
interest which may be due with any remainder applied to the lax, 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 tile 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 tox,
B. FILING OF FALSE RETURN
Any person who willfully makes a false return or report required of him shall, in accordance wil!l 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 impri sonrnent not exceeding one year or bolh,
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 himselfl herself to himself/herself and another party
or parties (including a spouse) in joint ownership? (Answer "Yes" or "No",) -lliL '
3. If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following
information:
a. Age of decedent at time of transfer,
b. Copy of death certificate.
c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer.
d, All other information supporting nontaxability of transfer,
4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration
therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No",) Nn
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".) 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 befole his/her
death:
a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No" ,) Nn
b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?
(Answer "Yes" or "No".) Nn
6, If the answer to five b, above is "Yes," state whether the right was reserved in decedent alone or others.
7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or "No" ,) No
8, Did decedent, at any time, transfer property, the bmeficial enjoyment of which was subject to change, because of
a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of
law? (Answer "Yes" or "No".) 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".) No
RI;V.454 EX+ (3-80)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTL V OWNED PROPERTY
*
(lnstrllctions on Reverse Side)
Estate of
HELEN D. ORRIS
ITEM
NO.
DESCRIPTION
TOTAL
MAR KET
VALUE
P
E VALUE OF
\ DECEDENT'S
N INTEREST
T
DEPARTMENT
VALUATION
(Official Use Only)
Six (6) Shares Common Stock, Common-
wealth National Bank, in the names
of Helen D. Orris and Margery L.
Orris, as joint tenants with the
right of survivorship, consisting
of three (3) Certificates as follows:
a. Two (2) Shares dated January 2,
1970 @ $25.00 per Share;
b. One (1) Share dated March 9,
1970 @ $25.00;
c. Three ( 3) Shares dated March 26,
1973 @ $25.00 per Share: $150.00 50% $ 75.00
TOTAL THIS PAGE
$ 75.d
7 ,-: N'
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INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
Schedule "E" must include ail property, raal and personal, owned by the decadent jointly with another
party or parties as joint tenents with right of survivorship, Both tangible and intangible property are to be
included, List real estate first,
1, Describe ail real property as indicated in the instructions forSchedllle "A". Describe all personai property
as indicated in the instructions for Schedllle "S", 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 percentege of the decedent's interest.
4, Indicate the market value of the decedent's interest,
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File Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-81-0255
[!] Or;9inol
o Supplementol
o Remoinder
REV-4U EX. (5-60)
Estate Nome _-Hel.en-DL-Orcil3----
Date of Death
ApriU,....l981
Saciol Security Number
164-3.Q-31Q2
REPORT OF INHERITANCE TAX APPRAISER
I, tho undersigned duly appointed Inheritance Tax Appraiser in and for the County of Cumberland
Pennsylvania, do respectfully report that I have appraised the real and personal property 05 reported in the foregoing
return at the values sot forth opposite each item in the last column to the right in Schedules "A", liB", IIC", and "E"
I
Dated: M~y 7, 19R1 AI(,: " /,' ! '1/'/';;11") ./
INHERITANCE TAX APPRAISE::R
AOJUSTMENTS REMAINaER APPRAISEMENT CODE
INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE DNLy)
Real Propert)' (Schedule A) $ 00+ 92+
Personal Property (Schedule B) 10+
Jolnt.Held Property (Schedule E) 2ll+
Transf.r. (Schedule C) 3D+
TOT AL GROSS ASSETS ,--
Leu O.bt. and Deduction. 40. 93.
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Life Estate RATE FACTOR PRINCIPLE VALUE CODE
--
o Annuity
FOR USE OF REGISTER ONLY
Tax on $
CODE
COMPUTATION OF TAX
$
$
$
$
$
6"
"
T ox on $
15%
Tax on $
Tax on S
Tax on S
Exemptions
Total Estato
TOTAL TAX
INTEREST FROM
BALANCE
TO
$
$
$
Less Credits
DATE OF PAYMENT
AMOUNT PAID
TAX CREDIT
$
S
INTEREST FROM
BALANCE DUE
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.!1!!.f.Qj1MATION
To insuro proper credit 10 your account, tho name of tho oslnto nnel lile number should be cloarly print-
ed on lho check or money ordor.
This llssossment is mado in accordanco with Section 708 of tho Inheritance and Estatc Tax Act of
1961 (72 P.S. 9 2485.7081.
To the extent that inheritance tax is paid wilhin Ihree (3) months nlloT rho death of tho decodent. a
discount of five (5) percent is allowed (72 P.S. 9 2485.7161.
Inheritance Tax, other than tax on a future interest, is duo ,litho date of tho decedent's death and becomes
delinquent at the expiration 01 nine (9) months after the decedent's doath (72 P.S, 9 2485.711). Inheritance
Tax on II future interest is payable within three (3) months alter the transfer takes effect in possession and
enjoyment and is delinquent thereafter (72 P.S. lj 2485- 712). Colculate interest from tl1e 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 11 days .00186 21 days .00352
2 days .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days .00386
4 days .00068 14 days .00237 24 days .00403
5 days .00085 15 days .00250 25 days .00420
6 days .00101 16 days .00267 26 days .00437
7 days .0011 8 17 days .00284 27 days .00454
8 days .00135 18 days .00301 28 days .00471
9 days .00152 19 days .00318 29 days .00488
10 days .00169 20 days .00335 30 days .00500
-- - ------------------ -,-- - - - - -- --- -- - - ---- -- - --_._-- - - - - - --------- ------
Any party in interest, including the Commonwealth and the personal representative, not satisfied with
the assessment may object thereto within sixty (60) days alter receipt of this Notico as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961172 PS. 92485.1001}.
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below:
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FIRST AND FINl\JJ ACCOUN'l' or TOJJIlER'J' D. ORRIS,
"B:<ECUTO"R-Qf' 'l'im EST'}\~ii"ffcif H1:~J:;-E11 D.--ORRI'f'-;-
Ll\'n: -OF 'l'IlE 'l'OlvNSHIP OF LONl::P. AIJLEN ;-.--
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Date of death: April 4, 1981.
Da.tes of publishing Notice in the Ivest
Shore rimes: May 21 and 2P., and June 4,
1981.
Dates of puhlishing Notice in the Cumber-
land LRW Journal: May 22 and 29, and
,Tune 5, 1981.
Dr.
The l\ccountant charges himself \1i th the following
principal of real property:
1. Real estate at 137 South Locust Street, Shire-
mans town (Lower Allen Township), Cumberlanc1
County, Pennsylvania, to he awarded to Tolhert
D. Orris and Hargery L. Orri.s, Trustees under
the Last \'Iill and 'l'estament of Helen D. Orris:
Total:
$26,960.00.
Cr.
'1'he Accountant claims credit for the following pay-
ments out of principal:
To Register of Ivills, for IJetters and Filing
Costs: $ 35.00.
To Cumherlan(l La\v Journal, for publishing
Estate Notice: l8.00.
To West Shore Times, for puhli5hing Estate
Notice: 15.75.
To Myers Funeral Home, for funeral. expenses: 2,932.60.
'1'0 Gi.ngrich Memorials, for. Gravestone: 400.00.
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