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OATH OF PERSONAL R.;PRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ss:
COUNTY OF CUMBERLAND
Before me. the Regisler for the Probale of Wills and granting of Lelters of Administration in and for the County of
Cumberland, personally came ESTHER S. WILSON ond MARY E. BIRCHMIRE
who, being duly
''s'worn
,do
depose and say that as
executrices
of the last Will and Tcstament of CLARA E. STONE
deceased
they 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. Swor n and subscribed before me.
r ---A.D.. 19~ X
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Esther S. Wi so~ ,)' ,
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DECREE
Be it remembered that on the 28th day of
Au/,:ust
.A.D..19_~, there was probated and
recorded thelast Will and Testament of_ Clara E. Stone
late of
Carlisle
. Cumberland County. Pennsylvania.
Deceased. l.clten Testamentary were granted 10
WitnCfs my hand and official seal the day and year aforesaid.
Enther S. Wilson & Mary E. Birchmire
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iA_ill
I'owm or AllOI:NEY
INSURANCE COMPANY OF NOlnH AMHUCA
PltI\.ADW'IIIA, PA.
~,.'11,)1 fCe'
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Know all men by these presents: Th,1t the INSURANCE COMPANY or NORTH AMERICA, a rorporation
of Ihe COllllllonweailh of Penns}'I\'Jnia, having its principal office in the City of Phii,d~lphia, Pennsylvania, pursuant to
the following Resolution, which was "dopted by the BOoHd of Directors of the solid Company on May 28, 19i5, to wit:
"R[SOlVEO. punuanl to Articles 3.6 and 5,' of the By-law), the following Rule~ shall gO'o'r.IO the c);l'cution for the Company of bonds, under.
tlkings, recogniunces, conlrach ilnd other writings in the nature thereof:
(1) Tholl the President, or any Vice. President, Assistant Vice-President, Resident Vicc.rrcsidcnt or Allorney.in-fact, may cllcculc for and in behalf of
Iht Company ~ny and all bonds, undertakings, recognizances. ('".)nltacls and other writings in the ""lure thereof, the same to be alle~ted when nc(culry
by the Secreury. an ^~~i~tant Secretary or a R(.~idcnt AHi~lant Scerl'tary and the seaf o( the Compdny affixed Ihctt,.!o; and Ih.t the Pre~jdl'nl or any
Vice.rrl'~idenl may appoint and authorIze Rl.'~idl'nt VI(e.rH.~~id{'nl~, R(.'~ld{'nt A~~i..lant Srcr('taric~ and Altolne)'~.in.f'act to ~o Ckccute or alleS! to the
e.ecution of all such writings on behalf of the Com pan)' and to affo: thc ~cal of the Company thereto.
(2) Any such writing eKecuted in accordance with the~c Rules ~hall be as binding upon the Company in any case as though signed by the President and
IlIested by the Secretary.
(31 The signature of the rre~ident or a Vice. President and the ~eal of the Company may be aHiKed by facsimile on any power of attorney granted
pursuant 10 this Re~olution. and the ~isnature of a ccrtifying officer and the seal of the Company may be affixed by facsimile to any certificate of ,any
such power, and any such power or cerlificate bearing such facsimile signature and ~Nl shall be valid and binding on the Company.
141 Such Resident Officers and Al1orneys.in.fact !lh.l! have authority to (ertify or verify copies of this Re~olulion, the By.laws of the Company. and
any affidavit or wcord of the Company necessary to the discharge of their duties,
(5) The passage of this Resolution does nol revoke any earlier authOrity granled by Resolution of the Board of Directors on June 9. 1953."
does hereby nominate, constitute and appoint DAVID O. LILLICH, of the City of Carlisle, state of
Pennsylvania
, each individually if there be more than one named,
its true and lawful allorney-in-fact, to make, execute, seal and deliver on its behaif, and as its act and deed any and all
bonds, undertakings, recognizances, contracts, and other writings in the nature thereof in penalties not exceeding
FIVE HUNDRED THOUSAND __________________________DOLLARS ($.~9.0,9.0P.,.QO,...) each, and the execution of
such writings in pursuance of these presents, shall be as binding upon said Company, as fully and amply, as if they had been
duly executed and acknowledged by the regularly elected officers of the Company at its principai office.
IN WITNESS WHEREOF, the said ...,...............!:I~9.!M.L...~.,...f.9.I?qJ.L.,....,........................, Vice-President, has hereunto
subscribe~ his name and affixed the corporate seal of the said INSURANCE COMPANY OF NORTH AMERICA this ............
...................~.~!:........,..... day of .....,.............,.....",.........!'\;a.Y......,......,.........,.....,....... 19..!!.~...,.......
(SEAl)
b&~.:!:~~ ~~::~:..~.~.~.::~
MICHAEL B:..;;too~ Vice.President
STATE OF ILLINOIS }
COUNTY OF COOK ll.
On this..,......,.,..l.4.1;h....,.,...............day of.,......,...,...,.....,...,!1ay.......,...,............,......., A.D. 1981......., before me, a Notary Public of the
STATE OF ILLINOIS in and for the County of COOK came .......MICHAEL..B..,..FODOR,.......,......,................
................................................................, Vice. President of the INSURANCE COMPANY OF NORTH AMERICA 10 me personally kno....n
to be the individual and officer who executed the preceding instrument, and he acknowledged that he executed the same, and thaI the
seat affixed to Ihe preceding instrument is the corporate seal of said Compan\'; that the said corporate seal and his signature were duly
affixed by the authority and direction of lhe said corporation, and tha: Resolution. adopted by the Board of Directors of said Company,
referred to in the preceding instrument, is now in force.
IN TESTIMONY WHEREOF, I ha" hereunto set my hand and affixed my official seal al the Cily of CHICAGO
the dal and year first above written. ... ~."I((~..4..(~./....................... ,
eO.-.. . PHYLLIS DUBAK MillY Pubhc.
, ,SEAU' , '
... ".': My commission expires 2/6/85
'J ... ,1, :l1e UndNSlgneo,:;;.;x,;;i,Xt:S,'"el.n 01 ISSURANCE CO~\PAN" OF NORTIl AMERICA, do hereb\' certify that
) \\b~oel\""II'OWER Of A1TORNEY, of whICh :he toll'~("ng a full, lflle and <OlIe(t copy, is In full foree and effect.
,', 'I:\'~ ,'In witness whereof, I ~'" I-(("qwto sub""hed m ame.. :tLx;....unt se':Netal)" ;"xed Ihe corporale seal
", ~ 'b{~h"e,l,C~tp'oration, th:s...,...C~/..:............ day'. .,..'71, "'-~" '-<.".b.. 19 "~......
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_. ___- JN~ES S. ~IYI.1 E ~,;(~!XSen.t.ry
es,.Ul:>>U ha. in U.S.A.
Ri:. V-U9 E x+ 19ooll0)
COMMONWEAL TH OF PENNSYLVANIA
OEPARlMENT OF REVENUE
tRANSFER INHERIHNCE HX
RESIOENT OECEDEHT
STATEMENT OF
FIDUCIARY
(Instructions on Reverse Sid3)
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Estote 01 CLARA E. STONE
Lost Address 520 N. West St.
Carlisle, Pennsylvania 17013
Dote of Deoth .AUllUatJZ.J.9JlL-.-
Social Security No. 186-3.3-4192
Slate File No.
---~
{CITYI
(ST"'.EI
tllP)
County File No.
21-81-529
1. Decedent died:
( ) Intestate (without a will)
( X) Testate (leaving a last will--copy otlached)
2. Is the filing 01 0 Federol Estate Tox Return required lor this eslate? Yes_ No X
3. (X) Executorices
( ) Administrotor
'U~JI,l(~~~Jstb~ 5_ Wilson
213 Gravel Bend R?ad
Nome M...ry F Bir,.hm;r"
Address 59 Oak St.
Pennsville, New Jersey 08070
(CITY) (S1ATC)
Ch...,.y Hill r New Jersey
(ZIP) 08034-
Fiduciary.
Name
Marion R. Lower. Esq.
Telephone No.
249-4910
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4. All correspondence should be moi led to ( X) Attorney
5. \I on attorney is representing the estate, indlcote:
Address 3\ S. Hanover St.
List 011 sale deposit boxes registered in the decedent's individuol name, or jointly with, or as on agenl 01 deputy
01 another, or in decedent's individuo\ nome with right 01 access by another os ogent or deputy. Include the name
and address 01 the bonk or other institution where the sole deposit box is lacoted, the nome (s) in which the box
is registered and the relationship 01 the ioint holders to the decedent.
Corlisle, Penno_ 17()13
(CITYI (HAif..)
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NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
'N WHICH DECEDENT MAINTAINED A SAFE DEPOSIT IIDX
NAME OR NAMES IN WHICH
SAFE DE~ BOX IS REGISTEREO
RELATIONSHIP OF JOIHT
HOLDERS TO DECEDENT
Commonweallh Naliono~ Bank
IN. HaMver St., Carlisle, Penna. 170\3
Under penDlties 01 perjury, I doctore that I have ..omined Ihis return, including accompanying schedales nnd
statements, and to the but 01 my knowledlle.J1nd beliel it. is ti;Ue, conccl and complete.
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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
acquire knowledge;
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 properly 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 tlle Register of Wills of the county wherein the decedent resided,
3. TIME FOR FILING
The return is due nine months after the decedent's death, unless an extension for tiling 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 dauR\1ter-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 againslany property belonging to a transferee liable for the tax.
8. FILING OF FALSE RETURN
Any person 11110 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 imprisonmoot not exceeding one year or both.
NOTE: Compensation paid to an estate representative; namely, an executor or administrator, for services performed
in adminisleiing an estate is repOllable for Penllsylvania Income Tax purposes. This taxable income item should be
reported on fOlln P/l.-40.lndividuatlncome Tax Return.
.,
\ .
\i ILL
I, CLARA E. STONE, of CArlisle, Cu~berl&nd County, Pennsyl-
vania, bei~g of Bound mind and body, cnd fully BFpreciating the
extent of my worldly estate and the natural objects of my bounty,
do make this as and fOl' rr,y last \I'ill and testament and hereby
revoke all \iills ~.r,d coc.~.cn~, to Id.11.5 by ne heretofore m8.de.
FIRST: I give, d~vi~e, and bequeath to ~y be10ved husband,
Harvey \~. Stone I all my real "od personal c:.:tu1..e I \.!I,crGsoever the
same may be LIt th[J Lil.1e of my death. If r:.y :suie! !:u,'b,;r:d does not
sun'iv;! me I give, d(Jvi~;e, and becl\:ea"h the 5a~~(; to r.;y children,
E~;ther s. \';ilson of Chel'r}' Hill, heN Jersey, !.iildred S. Barock
of Balti~ore, Maryland, ~Bry E. Birchrire ofPennsville, New Jersey,
Clyde D. Stone of 729 Hcgcstown Road, J.:(;chanicsburg, Pennsylvania,
Char]otta R. ~tcne, now ~n the U. S. ~evy and stationed in Penscola,
Florida, iind J bck Vi. Stone, Penn5ville; lieVi J erDey in equal shares.
:>ECOlm: For the purposes of this will, .:;. pel'son shall not
be dcen~~ to 3urvivB mB if such Ders~n die: within thirty (30)
days of my death.' .
THIRD: I appoint. my beloved h\"sbLlnd, Hal'VB)' 'l-i. Stone, executor
to ~ ettle "IY ecta';.e. Sheul d my Lus Dand, iiarv'i:Y vi. Stone, fail to
qualify or cease to act as eXecutor, I appoint j,:ary r;. Eirch:r.ire
and Esther S. viilson executricGs to settle my est"te. I direct that
the services of Marion R. Lower, httorney at Law, of Carlisle, Pa.,
be used in the settlement of my estate.
l.l~ WITNESS V:HEREOF, I hereunto set J,lY hand and seal this
day of !"" 'd ,lS,67.
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,'1 ':_- (. .">.'"th{,- .:,,,
E. Stone
(SEAL)
SiGned, sealed, published, Dnd d~cl~r~d Ly Clara E. Stone,
the a.DOVC nE.m~d t-3st~trix, &s ,:.nd fer Li.;r l~,st h'j 11 ~:1d
';,(;:;tar...ent, on tl,is sinGle .:cl.Gct of p",,'0r, .in the ':.l""'''''llce of us,
who, in her p"e,,'ence, at her rQquest, End in the F'csence of eE.ch
0ther, have her0~n~o ~ct our h~nds ~~ ~tt~Stil]g witne~$es~
--_.- -.----..-.,-.----.--- .._---
i(EV"ol:JI t..;..<t Uj"fI('lJ
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT' OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
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(Instfllctions Oil Rt!Vcrsc Sidc)
Estate of CLARA E. STONE
ITEM
NO.
DESCRIPTION
UNIT
YALUE
ESTIMA TED
MARKET
VALUE
DEPARTMENT
YALUATION
/OFFICIAL USE ONL Y/
I. 50 shares, commol1stock, C.H. M'l,oIalld ,30 S:ms, Cert.
No. 02486 dated 12-2'~-66, in names of Clal'a E. 8.
Harvey W. Stone, who predecea,ed Clara E. Stone,
date of dea~h value (Aug. 17, 1981) ................
2. 50 shares, common stock, A. T .&T Co., Cert. No.
0393-5786 dated 3-10-69, date of dealh value. . .. .. .
3. rudential Life Ins. ,'75-629-430 d,]I'ed 9-17-28, ""
beneficiary, $310.00, face amount $1,0\4.30 plus into
$9.37 (see attached) ....... . . . . . . . .. . . . . . . . . . . .. .
4. rudential Life Ins., , 4'?-351-433 dated 5-24-20 - no
beneficiary, $177.00 - Fact amount $657.36 plus into
$6.17 (See attached). . .. . . . . . . . . . .. . . . . . . . . . . . . .. .
6.875
per sh S 343.75
$58.25 $ 2,912.50
per sh.
1,023.67
663.53
5. Prudential Life Ins., *540-702-024 dCll'ed 2-!5-54, pd
2-17-64, Harvey W. Stone, deceased, beneficiary,
$500.00, fact amount $812.98 plus $7.54 interest.... .
6. Commonwealth 'Nlationol Bank, Carlisle, Pa., checking
account '182-882207-0, bal. as of Aug. 17, 1981, {Itr at ch}
$
$
820.52
375.58
7.
$
8,806.14
ammonwealth National Bank, Carlisle, Pa., checking
account '182-882578-4, bal. as of Aug. 17, 1981 {Itr att ch}
8. CQmmonwealth National Bank, savings acct. (evergreen) $
'18-0010268-1 principal $12,023.84 plus interest as of
date of death $70.61 {ltr attach}
9. Carlisle Building & Ln Assoc., Acct. 30409, principal $
$5,494.69 plus into as of date of death $39.88{see Itr at.)
10. Carlisle Building & Ln Assoc., acct. 30410, principal
$6,954.17 plus into as of date of death $50.48 (see hr. tt)
II. Capital Blue Crass, Refund
12. Premium refund, World Life & Health Insurance Co. of $
Penna., '9028577
13. Christmas Club, Commonwealth Nat'l Bank, '19-06000361 $
14. II Series H Bonds's DII965579H through 011965589 @
$500.00 plus $583.11 interest unpd to decedent for mnths
of June thru Aug. to date af death, 8-17-81 (see attach )
15. 6 Series H Bonds's M17784911H thru MI7784916H ,'!) $1000 00
~~IUS $636,.12 in, terest unpd to dec. for mnths of J,u ,ne thru
16. 4 ~~i:: ~til~~~If:"v~jt25~~\~~ V5342527H I,l! $5000.
, ~~~~Ja;~~Q.:nu.npd l.~! for mnlhs of June thru Au!!. to 0
PAGE I - TOTAL
12,094.45
5,534.57
7,004.17
10.22
31.10
18.00
6,083.11
6,636.12
22,121.08
74,478.51
7<11/ Ti' ,rt
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A'b
If iidditi:r.c! ~;:cte is ~e-c('ssnry" use 811" x 11ft sheets.
,H~V~4:11 ,.~... i~~eol
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT'OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
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(Instructions 011 Reverse Side)
Estate of CLARA E. STONE
ITEM UNIT ESTIMA TED DEPARTMENT
NO. DESCRIPTION YALUE MARK ET VALUATION
YALUE {OFFICIAL USE ONL Yl
PAGE I Total BROUGH FORWAR $ 74,478.51
17. Refund of World Life Insurance Co. of money spent for $ 448.60
medical expenses
18. Personal pl'~erty of Clara E. Stone, the market value as $ 10,005 .00
date of eatll per affidavit attached
L
PAGE 2 -----
II odditional space is necessory, use B'l" x 11" sheets.
Page 2 of 2 pages.
TOTAL $ 84 932.11
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.A'lf
PiridiJlitlsl
The Prudential
Imuranco Company
of America
Statement of Claim Benefit
1. Death [f
2, Matured Endowment 0
Dati!
10/2/81
'nsured 9.~~~,~", ~,~'" ,~,~~~,~,....., ....."" ....",......." .........' ...."..., "."
Pnyoo ,,,,J:laJ:Y.., ,f""" ,lli J:,chmJ.:t: e,.. "ElIec,u,t.r,J.~IL.. ""..." ,"
Mary E. Birchmire, ElIecutrice
% M.R. Lower, Esq.
31 S. Hanover St.
Carlisle, PA
17013
Representative ,..,,0 f,f;.ic.a,.......,.." "............ ...." ..., ............, ",,,..,, '"
Please soc paragraph(sl .....,.....................,..,....
{parogroph 1 below - 2 thru G on rcvarse sidel
Policy Benefits Deductions
number FHce amount Amount of Advance DADS'" Interest Dividends Lien/Loan Interest on Prcmiumsin
insurance premiums DNOVA'" or pd, up Lien/Loan arrears
returned additions
49 351 433 $657.36 $ $ $ $6.17 $ $ $ $
75 629 430 1,014.30 9.37
40 702 024 812.98 7.54
Paragraph 1
.. Accidental death benefit
"." Non-occupational vchide accident
death benefit
Tot.1 B.nefit'
$2,507.72
Total Deductions
Amount Ply.blt
$2,507.72
I Comb 80280 I Ed 8.79
(Se~ other side)
Printed in U,S,A,
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QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within two yems of death, make any transfer of any material part of his estate without receiving
valuable and adequate consideration? (Answer "Yes" or "No".)
2. Did decedent, within two years of death, transfer property from himself/ herself to himself/herself and another palty
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 nontaxable, provide the following
information:
a. Age of decedent at time of transfer.
b. Copy of death celtificate.
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" 01 "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 properly transferred or income tilelefrom?
(Answer "Yes" or "No".)
6. If the answer to five 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 "Ves" or "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".)
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 ( ).
RE.V.4!i4 (loBO)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
~~,
~
(lllsrmct;rHlS on Rf!v/,'f!W Sirk')
Estate 01 CLARA E. STONE
-
. - -.
P
TOTAL E VALUE OF DEPARTMENT
ITEM R
DESCRIPTION MARKET 't DECEDENT'S VALUATION
NO. VALUE N INTEREST IOfficial Use Onlvl
T
'C:'., -
I I. :ommonwealth Nat'l Bank, checkirg acct. 375.5B 50"A> 187.79
#IB2-BB25n-6, acct. at date of death, B-17-81,
I acct joint with Charlette R. Stone
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TOTAL THIS PAGE $ 187.79 J i? 7?
,..e' .l:J
.
.
,
INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
Scheduie "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 tan!]iblt! apd intangible property are to be
included. List real estate firs!.
1. Describe all real property as indicated in the instructions for Schedule "A", Describe all personal property
as indicated in the instructions (or Schedule "B", Include ti,e name, address and relatiollship to the
decedent of the co'owner (s) and the date the joint ownership was establislled,
2. Indicate the total market villue of the jointly owned property,
3. Indicate the percentage of the decedent's interl!s!.
4. Indicate the market value of the decedent's interest.
-~--------_..--_._._---
C '" I:) n ;V tT\ .. ,.
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REY.484 EX+ tHO)
It-lHERITAt-lCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
[} Original
o Supplemental
o Remainder
1
Fi I e Number
21-81-0529
Estate Nome
Clara E. Stone
Dote 01 Death
August 17, 1981
Social Security Number 186-38-4192
I, th. und.rllgn.d duly appalnt.d Inheritance To. Apprai..r In and for the County 01 Cumberland
Pennlylvanla, do relpectfully report that I hove approi..d the r.al and personal property as reported in theloregolng
retum at the values let forth oppollte eoch Item In the 10lt column to the right in Sch ul.." A". "B", "C", and "E"
REPORT OF INHERITANCE TAX APPRAISER
I Dat.d: December 16, 1981 vr
I
l INH
I IHVEHTORY VALUE AS APPRAISED CODE ADJUSTMEHTS I REMAINDER APPRAISEMEHT CODE
(HARRISBURG USE ONLY)
R.ol Proporty (Sch.dul. A) S 000 00 00+ 12+
\
! P.rsonal Property (Schedul. B) 84,932 11 10+
I Jolnt.H.ld Prop.rty (Sch.dul. E) 187 79 20+
\ Tron.lor. (Sch.~ul. C) NONE 30+
J TOT AL GROSS ASSETS 120,119 90
i
i L... O.bt. and O.ductlons 010- n-
! (SCHEDULE F)
i
i CLEAR VALUE OF ESTATE
!
o Life Elto'" RATE FACTOR PRINCIPLE VALUE CODE
- -
o Annuity
-'
--
FOR USE OF REGISTER OHL Y
To. on $
~
COMPUTATION OF TAX
5
5
5
6%
lS%
To. on $
Tu 0,,$
5_
Tall I)" S
5
TOIl on S
Enmptlon.
T otol E'late
TOTAl. TAX
INTEREST FROhl
BALANCE
TO
5
5
5
TAX CREDIT
\"eu C,edlts
DATE OF PAYhlENT
AMOUNT PAID
5
5_
INTEREST FRO'"'
BALANCE DUE
. .' J/-303~S
\~.1500 EX + (9-8')
BUREAO OF EXAMINATION
PENNSYLVANIA DEPARTMENT OF REVENUE
P.O. BOX 8327
HARRISBURG, PA 17105
SUPPLEMENTAL
INHERITANCE TAX RETURN
RESIDENT DECEDENT
File Number _ 21-81-529
Decedent's Neme (Lest, First, and Middle Initial!
DECEASED STONE CLARA E.
Sociel Security Number
186-38-4192
1. Original Return 0
Dele of Deeth
Decedent's Address
520 N. West St.
Carlisle, PemlJ,
17013
6LDCKS
-I - I
2. Supplemental Return ~
Orig. filed: 1T--23-BI
5. Federel Estate Tax 0
Return Required.
6. Decedent died testate n 7. Decadent maintained e Iiying 0 8. Number 01 sale deposit [jJ
(Attech copy 01 Will) l2S.J trust (Attach copy 01 trust! boxes inventoried
All correspondence and confidential tex information .houid be directed to:
3. R,m.inder Return 0
CHECK
APPRO.
PRIATE
4.weellateO
~
CDRRE.
SPDNDENT Name
Marion R. Lower Es
Telephone No.
71
Address
32 W. Hi9h St.. Rm 105
Carlisle Penna. 17013
249-4910
City
State
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Recapituletien
1. Reel Estate (Schedule A) ( 11
2. Stocks and 80nds (Schedule 81 ( 2)
3. Closely Held Stock/Partn."hip Interest (Schedule CI ( 3)
4, Mortgages and Notes (Schedule 0) ( 41
5. Cash & Miscellaneous P."on.1 Property (Schedule E) ( 5)
RECAPIT. 6. Jointly Owned Property (Schedule F) ( 6)
ULATlDN 7. Transfe.. (Schedule G) ( 71
8. Total Gross Assets (total lines '.7)
AND 9. Funerel Expenses Administrative CostslMiscelleneous
Expenses (Schedul. HI ( 9)
TAX 10. Debts/Mortgeges/L1ens (Schedule I! OOi
11. Total Deductions (totellines 9 & 101
12. Net Value of Estate (line 8 minus line 111
CALCU, 13. Cheriteble 8equests (Schedule J)
LATIDN 14. Net Velue subject to tax (line 12 minus line 131
0.00
o 00
o 00
000
450 RO
o 00
0.00
( 81
1450.80
Computation of Tax
15. Amount of line 14 texebleet S% rate (151--1450.80
linclude yalues from Schedule K)
16. Amount of line 14 taxable et 15% rate (161
linclude values from Schedule K)
17. Principal \IX due (add tax from line 15 plus \IX from line t6i
18. TO\lI Prior peyments:
lal Amount Peid
(b) Plus Discount -
(c) Minus Interest 118\
19. Belence Due (line 17 minus line 18)
Maka Check Payeble to: Register of Wills, Agent
... PLEASE RECHECK MATH".
1111
1121
1131
(14)
..06' l; 2705
x,15'
In,
,...
(19)
$ Zl.05
-
Under penalties 01 perjury,l decl.re thet I have exemlned thisreturn, including accompanying schedules and st.l8m.nts, and to the besl of my knowlldge
end b.li.f, it is true, correct, and compj,ta, Declaration of preparer other th.n the personal represen\ltiye is besed on all informltion of which pnporwr hit
eny knowfe e. ' '
MEB
SIGNA
-
59 Oak St. Pennsville N.J. 08070
ADDRESS
213 Gravel Bend Rd. Che
~/- p- 1982
l'A,TE
Hill N J. 08034 ~- y- 1982
. /nit. {l( tLU-(~. ~1J'4I..l!...A-
SI NATURE OF PREPARER OTHER THAN REPRESENTATIVE
32W. High St., Carlisle, Penna.
ADDRESS
17013
tI- f- 1982
DATE
REV. 1547EX (1-82)
BUREAU OF EXAMINATION
PENNSYLVANIA DEPARTMENT OF REVENUE
P,O. BOX B327
HARRISBURG, PA 17 105
NOTICE OF INflERITANCE TAX
APPRAISEMENT, ALLOWANCE OR OISALLOWANCE
OF OEOUCTIONS. ANO ASSESSMENT OF TAX
ASSESSMENT
CONTROL NO,
101
DATE 06-08-82
ESTATE OF STONE CLARA E FILE NO. 21 81-0529
pATE OF OEATH Oa:17-81 COUNTY CUMBERLAND
NOTE: TO INSURE PROPER CREOIT TD 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." IF TAX PAYMENTS ARE MADE WITHIN 3 MONTHS OF THE OECEOENT'S OATE OF OEATH, A DISCOUNT
OF 5% OF THE TAX PAlO MAY BE OEOUCTEO,
MARION R LOWER ESQ
32 W HIGH ST
RM 105
CARLISLE PA 17013
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMEIfT DUE
~~!~~9~g_!~~~~~-------------------------------------------------------.
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR OISALLOWANCE OF OEOUCTIONS ANO ASSESSMENT OF TAX
ESTATE OF STONE
CLARA
E FILE NO.21 81-0529
ACN 101
OATE 06-08-82
TAX RETURN WAS:
I ACCEPTED AS FILEO
(X I CHANGED - MATH ERROR
APPRAISEO VALUE OF ESTATE:
1. Real Estate (Schedule A)
2, Stocks and Bonds (Schedule BI .
3, Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages and Notes (Schedule 01
5, Cash & Miscellaneous Personal Properly (Schedule El
6. JOintly Owned Property (Schedule F)
7. Translers (Schedule GI
8. Total Gross Assets
( tl
( 21
( 31
( 41
( 51
( 51
( 71
.00
.00
.00
.00
450.80
.00
.00
( BI
450.80
APPROVEO DEDUCTIONS ANO EXEMPTIONS:
9, Funeral Expensesl Administrative Costs/Miscellaneous
Expenses (Schedule H)
, 0, Debts/Mortgages/Liens (Schedule Il
, 1. Total Deductions
, 2, Net Value of Estate
'3, Charitable Bequests {Schedule Jl
14, Net Value Subject to Tillx
(9)__
(tOI
.00
.00
(10
(121
1131
(141
.00
450.80
.00
120.570.70_
ASSESSMENT OF TAX:
15. Amount of line 14 uxable at 6% rate
16. Amount of line 14 taxable at 15% rite
, 7, Pnncipal Tax Due
TAX CREDITS:
(151
(15)
120,570.70
.00
X.06=_
X,1S=
(t 71
7,234.24_
.00
7,234.24
I PAYMENT
I DATE
\ 04-08-81 I 010634 1.42
L"""a> I """ m."
THIS ASSESSMENT IS BASED ON 1 SUPPLEMENTAL RETURH
NO INTEREST IS DUE IF PAID BY 05-17-82
IF PAID AfTER DATE INDICATED SEe REVERSE FOR INSTRUCTIONS.
RECEIPT
#
-r---
OISCOUNT (+ I
INTEREST H
AMOUNT PAID
27.05
3,'105.00
TOTAL TAX CREOIT
BALANCE OF TAX DUE
3 928.47
3,305.77
(If B,lance Due- IS less thin $ tOO no payment IS reculred)
RFTAIN THIS PORTION FOR YOUR RECORDS
REcer;' '
RU'
'Si. ,1:1' 17 Ill';
r:~;. l
(.1' ';j:,.".'i.
INFORMATION
ThiS document i~ the Notice required to be given under Section 709 of the Inheritance and Estate Tax Act
of 1961 172 P,S. seclion 2485),
If the tax ;s paid within three (3) months after the decedent's death. a discount of 5% of the tax paid is tilllowed,
Inheritance Tax becomes delinquent nine (9) months after the decedent's death, Interest;s charged .at the
rate of six (6) percent per ;nnum on the amount of unpaid tax. (SEE EXAMPLE BELOW)
EXAMPLE: If a balance of tl'll:: due of $2.000,00 is in a delinquent status from ~. and payment is made
on 5-23-80. the interest IS calculated as indicated below:
STEP 1
Determine the rate of
interest from the table below,
STEP 2
MultIply the billance of
tax due by the rate of
Interest.
STEP 3
Add the interest
to the balance of
tax due.
2 Months
20 Oavs
Rile of interest
= ,010
= ,:tJ.Q3-~
= ,01335
Ballnee of lax due $2,00000
RII~.LlU~L__>L.Q.L:l-32-
INTEREST $ 26,70
Balance of tax due $2.000,00
'PlUSlntere~
-pale 9f Paymenl 1+) $ 26.70
TOTAL tax and
interest to Oate
of Pavmenl $2,026,70
Interest from 3-03-BO to 5-23-80
Retoults in:
----------------------------,-----------------------------------------
1 month ,005 4 months ,020 7 months ,035 10 months ,050
2 months ,010 5 months .025 8 months ,040 11 months ,055
3 months .015 6 months ,030 9 months ,045 12 months ,060
I day ,00017 II days ,001B6 21 days ,00352
2 days .00034 12 day. ,00203 22 dlVs .00369,
3 days .00051 I 3 days ,00220 23 days .00386
4 days .00068 14 days ,00237 24 days ,00403
5 days 000B5 15 days 00250 25 days .00420
6 days ,00101 16 days ,00267 26 days ,00437
7 days ,0011B t 7 days .00284 27 deys .00454
8 days ,00135 18 days ,00301 28 days ,00471
8 da'/s .00152 19 days ,0031B 29 da\'s ,0048B
\0 days ,00169 20 days ,00335 30 da\'s .00500
-----------------------------,-------------------_._-------------------
Any party In ."terest. including the Commonwe.lth and the personal representative. not salll~fled With the
appraisement Jnd '$sessmenl m..... object wl!hln Slxtv (601 days after receipt of thiS Nellce IS prOVided bv
SectIon 1001 of the Inheritance and Esta,e Tax Ael of 1961 172 P,S, see 24B5 - \Oon
MAKE CHECK OR MONEY OROtR PAYABLE TO: "REGISTER OF WILLS. AGENT"
DETACH THE TOP PORTION OF THIS fORM AND SUBMIT WITH YOUR PAYMENT TO THE REGISTER OF WILLS FOR
THE COUNTY SHOWN ON THE REVERSE, SEE THE INHERITANCE TAX INS1'RUCTION 800K fOR ADDRESS,
; I
F\EV.1'O,U:X
11;'/ '.'".. COMMONWEALTH OF PENNSYLVANIA
NO L0496'o:a OEPARTMENT OF REVENUE
. , ~'1!FICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX
*"."
,'.' . .' .'..'...,:-,..:',...,',,'.
, ',",co ",.""""'''I!I\,.,,,
",,":-"'.
", <. .':0':"
m
m AMOUNT
~
Assessment Control No.
..e,ECEIVED FROM:
,-
Mary. Il. Birc'....i ra.____bthu...s...-Wl1 on
_-1#/0 IlUiOI\..R._LoweI:,.I.q...____
-----3.1J_._liaAOY.er.S,tl'eet.-.-.., ,.
_CUU.l.~_b.___.___n013.
L
Probate
1.220.00
-1
ESTATE INFORMATION:
FILE NUMBER
NAME OF OECEOENT
LAST FIRST MI
DATE OF PAYMENT .'hl"8 2ft I 1 cu,~
POSTMARK OA TE
:OUNTY
LlA TE OF DEATH
REMARKS
CWlberland
~
I
I
--~~Jj.
~TOTALAMOUNT PAID
1,220.00
SEAL
',', ,"
RECEIVED BY -. ///1/7/ (//,
, I GNATURE
--/;
)(////'7'/ /
/
--
!,j;'" "
__ __"'-- II:...L:
~
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_'__ _ _ __ __ ___ _ __ ___ .__ _._ ____ _._. _,_~ '_'_' _. __ .._H "'_' "._ __.___ .-.-.., -,..-.- -.-- --_. .--. -- - .-- - ._- _.-
REV-~17 (8-181
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
aUREAU OF FIELO OPERATIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
~~\
~~~
-,,-------_._.~'-"---'_..," "
DA TE 1982 ,_~__Auguat
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby mode lor consenllo the Iransfer of Ihe {ollawing seculilies of (l Pennsylvania
Corporotion or 0 Notional Banking Association located in Pennsylvania:
(0) 50 shares (b) C.H. Masland & Son~_C~I!~Ll!,-.!!'ll:I~'- ,---- (cL_~_COI!l!"~'d~.rt!.Q24861
(NOTE: In describing securities enter in (a), ab Ole, either the number of shares of slock or Ihe lace "mount of
registered bonds, In (b), the nome of Ihe issuing company and in (c) Ihe closs of stock or Ihe staled inlerest rote
and maturity dote of reglslered bonds.)
ISSUED ON DIC. 29, 1966 , and having 0 TOTAL MARKET VALUE OF L33Z.50__.__..__
(Dotc)
as of the dote of deoth 01 the decedent, Clara E. Stone .. .___.___, on__~~JZ,J981
(Name of Decedent)
(0010 of death)
who \Vas late of
520 North W~utr~6--__.__~<<II,l,,--- ."U " .Cumblll'land,. ..,.. __Plllna....-1ZOl3
(Post Office)
(County)
(State)
(Street and Number)
, .......... ~ .. 4 ~ ' . ~
.. , . ., ...... l' '
The securities ore registered as fol1ows:_.~!I-E-LS~e-and-l:Iarv~.w.Jtoo~--... .--.------
(Namo or names In whIch ccrtlflcato5 (lrc rogistered)
Mrsy E. Blrchmlre, 59 Oak St'B PlIlNYllle, New Jaey 08070
EXECUTOR1CES) EttIi. S. Wilson, 213 GraYeI~_~,_~h_II'!Y_HI~I,_~_~ J..lIY._ 08034
(Name) (A.ddress)
NAME OF APPLlCAN1LMary E. ~lrchllllrJLA!JthtU...'#J1m.
COUNTY FILE NUMBER 21-81-529 ADDRESS OF APPLlCAIHL _~Same ClI -.--- .-.-.--....--8
BUREAU FILE NUMBER SIGNATURE OF APPLlCANTS_~ ,- - ~sw...
i'lOTlCE: IF 'IOU FAIL TO PROPERLY FILL li'l Ai'lY PORTlOi'l OF THiS APP , ~,(.,e~_
COi'lSIDERED COMPLETE Ai'lD WILL BE RETURi'lED TO YOU FOR COMPLETIOI'l.
- -,..-.---.-..--.---..-..---.-.'---------...-
COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE
CONSENT TO TRA~SFE~_~C~RIIIE~ DA T1a~ <<:!I/:; It!:<.
I hereby consent 10 the transfer of the obove securilies now registered in Ihe name of the~old
Decedent and waive the filing of a certificate certilying to the payment of Ihe Iransfer inheritance lax to which
the property of said Decedent is made subject porsuonl to the provisions of the Acl of June 20, 1919, P.L. 521,
os omended and the Act of June 15, 1961, P.L. 373, oS amended. This is 01,0 in occordonce with the provisions
of the Act of April 9, 1929, P.L. 343.
This Consent to Tronsfer the ~erein described properly operates cnly in reference to the estate 01 the
above.named Decedent.
Signed fa. Jhe SecretalY of Revenue
/ , ", (') "j ,)
, . '... I
'_".' /' /'<.. ' ,,>~ :' _~.,r '
BY_/]/I~hy ',' '.'r'i.U
, ISI~rHllv# '.I " . ..~
11(:4. ..L':., ,/,-,-:~ ;./~l( tl~ /~:.(-
/(1 \;yf }r.OUllly)
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REV',1112 EX
COMMONWEALTH OF PENNSYLVANIA
NO:Lo705&:;;7, DEPARTMENT OF REVENUE
'.> ,"bI=FICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX
m
tQi
m AMOUNT
Assessment Control No.
RECEIVED FROM;
r JlHY_I__..Birclaire_"..BatJuu:S.-1fiil n
--'liQ_.JlaJ:iOA.J.olIIllr .-JlaCl..- ----- ,,----
_._31_S.__IIIUIOYU-st:.r.et
_CUliala.--'a.--...l7013,--.- ------ ---
L ~
ESTATE INFORMATION;
..,,'h~~.
950.00
DATE OF PAYMENT
POSTMARK DATE
COUNTY
DATE OF DEATH
REMARKS
.
FILE NUMBER 2
NAME OF DECEDENT .TOD
LAST
MI
CUllberlu4
AUluat.
~TOTAL AMOUNT PAID
'50.00
RECEIVED BY
"IiI, /-f:fa' (t' , /i:;u~/
, It (,. rNATURE l' ~
SEAL
REGISTER OF WILLS
-
,_'._._ _._ _ _ __ _.._ _._ _ __ _ __+_ _._ _M_ __ ___ .~,--- -- - --- .-- --~ -- -- - - - ---
~
. ,
REMAINDER
INHERITANCE TAX RETURN
RESIDENT DECEDENT
~(),"3 - V
File Number
21-81-529
#
REV.1500 EX <t- (9-S1)
BUREAU OF EXAMINATION
PENNSYLVANIA OEPARTMENT OF REVENUE
P.O. BOX 8327
HARRISBURG. PA 17105
CHECK
,. Orl~nal Return n
(Filed: 11-23=a1)
4. life Estete 0
Decedent's Address
520 N. West St.
Data of Death Carlisle
Aug. 17, 1981 Penna. 17013
2. Supplemental Return 0 3. Rem.indar Return [l<J
( Filed: 4-8-82) Debts and Deductions
D Schedule "H"
5. Fadaral Enala Tax
Return Requirad.
6. Decedent died testate 0 7. Decadent melnteined a living 0 8. Numbar of safe daposit 0
(Attach copy of Will) trust (Attach copy of trusd boxes inyentoried
All correspondence and confidentlel tex inlormetion shouid be directed to:
Dacadent's Neme (Last, First, and MiddlelnitlaU
DECEASED Sr.oNE( CLARA E
Soctal Secunly Number
186-38-4192
APPRO.
PRIATE
BLOCKS
CORRE.
SPONDENT Neme
Marion R. Lower Es
Telephone No,
(717) 249-4910
Address
32W.HihSt.
City Carl isl e
Slate Penn J .
Re...pituletlon
,. Real Estate (Schedule Al ( 1)$
2. Stocks and 80nds (Schadule 8) ( 21
3. Closely Held Stock/Partnership Interest (Schedule cl ( 31
4. Mortgeges and Notes ISch~dule 01 ( 41
5. Cesh & Miscellaneous Personal Property (Schedule E) ( 51
RECAPIT. 6. Jointly Owned Properly (Schedule f) ( 6)
ULATION 7. Transfers (Schedule GI ( 71
8. Totel Gross AsselS (total lines 1-71
ANO 9. Funeral Expenses Administrative CoslS/Miscellaneous
Expenses (Schedule HI ( 9)$ 40 120.49
TAX 10. DeblslMortgageslliens (ScheduleU (10) o.on
11. Total Deductions (total lines 9 & 101
12. Net Value of ESlate Uine 8 minus line 11)
CALCU. 13. Charileble Bequests (Schedule JI
LATION 14. Net Valuesubject to tax (line 12 minu: line 131
( 8)$
120.570.70
(11)
(121
(131
(14)
40 120 49
,
80,450 21
OM
80.450.21
Computation of Tex
15. Amount of line 14 taxable at 6% rate (151 80.450.21
(jnclude values from Schedule KI
16. Amount of line 1418K8ble at 15% rata (161
(jnclude yalues fro", Schedule KI
17. Principal tax due (add tex from line t5 plus tax from line 161
18. Total Prior payment"
(el 'Amount Paid $ 5902 .05
(bl Plus Discount
(el Minus Inlerast (1 B) 5902.05
19. Belence Due (lIne 17 minus line 181
Meke Check Payeble to: Register of Wills, Agenl
... PLEASE RECHECK MATH'"
x.06=
4 827 01
.
x,15=
(17)
4.827 .01
(191
0.00
Under pen.lties of perjury,l decl.re that I haye examined this return, including accompanying schedules .nd SIltements, and 10 tho best of my knowledge
and beliel, it is true, correct, end complete. Decloration of preperar other then the personel represenletive is besed on ell informetion of which preparer has
Or! knowledge., ' ,
)( & .<1Uj.A,/yj /d.".I./ Lt-.A./ 213 Grovel Bend Rd. . Cherry Hill. N.J. OBQ3!. 6- I.. 83
SIGNATtJRE OF PERSONAL REPRESENTATIVEISI ADDRESS DATE
)( . )-)}t~ ~, ?- :" (. '. ,... 59 Oak St.. Pennsville. N.J. OB070 6- (.. 83
, I .
,\') t........ , (IV\; 32 W. High St., Carlisle, Po. 17013 6 - b. 83
StGNA E OF PAEPAR R OTHER THAN REPRESENTATIVE ADDRESS DATE
.
. ,'...':"'" ...."., '\ .
IIv.t5llb+lf.llj
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
CLARA E. STONE
SCHEDULE "H"
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
FILE NUMBER
21-81-529
ITEM
NUMBER
DESCRIPTION
AMOUNT
1.
A. Funeral Expenses:
Hoffman-Roth Funeral Home
Carlisle Memorial Svc, slone ergravirg
2,616.00
154.00
B. Administrative Costs:
1. Personal Representative Commissions
2.
Attorney Fee.
Marion R. Lower, Esq.
6,000.00
C. Miscellaneous Expenses:
1. Register of Wills, Ilrs test. short cert, filirg bond $ 63.00
2. Plough & lillich, bond expense (2 times) 442.00
3. Cumberland Law Journal, adv. Ilrs 18.00
4. Eveni~ Sentinel, adv. Ilrs. 18.00
5. Dean S ull, real estate appraisal & pers. prop. appraisal 350.00
6. ester Connor I real estate appraisal 150.00
I 7. Mel Spahr, insurance on property (2 years)-$496.00 less $119 refund re sale 377.00
8. 1981 Pa. personal income lax 55.98
\ 9. TV Cable, bill owed at time of death 8.44
10. rI Keller, 1982-83 real estate taxes, $6oo.18Ie15 $124.00 refund at 476.18
settlement 2-25-83
, 11. Register of Wills, fjlirg Pa. inh. tax 5.00
I 12. Register of Wills, filing stock waivers 12.00
13. Register of Wills, extra short certificates 4.00
14. arlisle Hospital, medical bill 16,496.05
15. Dr. Rodney Hough, dtr. bill 1,430.00
16. r. R. Frltchl ey, dtr. bill . 870.00
17. Dr. K. Guislwite, dtr. bill 200.00
18. rlisle Radiology, X-ray bill 170.78
PAGE I - SUB- TOTAL (Also enter on line 9, Recapitulation) S 29,766.43
(If mOt'1P1t& I, ntlllde4 IMwt eddltlONiI....eett of lI",e ,Ir.'
) REV. 1647EX (3-B3)
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
ESTATE OF STONE
DATE OF DEATH 08-],7-61
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT
PAYMENT TO THE REGISTER OF WILLS OF THE
AGENT II .
CLARA
E
DATE 01-25-83
FILE NO, 21 81-0529
COUNTY .--C..\!l'Ul~1\JlP
SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER OF WILLS,
MARION R LOWER ESQ
32 W HIGH ST
RM 105
CARLISI,E PA 17013
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
9l,1'I. _A.!-9~~ _ 'I.Hl~ .!-!~E_ _ _ _ _-:- _ ~~I ~I~ _1o~~~R_ !'9F:!,!:19~ _ F_O.R_ Y9l,lF:!_ ~Ep9~1?~ - ~ - - - - - - - - - - - - - '
ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
NOTICE OF INHERITANCE TAX APPRAISEMENT,
REV. 1S47EX (3-83)
ESTATE OF STONE CLARA
E FILE NO,21 81-0529
ACN 101
DATE 07-25-B3
TAX RETURN WAS: (K) ACCEPTED AS FILED ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: 1 SUPPLEMENTAL RETURN
1, Ro.1 Est.le ISchedule A) ( 11
2, Stocks .nd Bonds (Schedule BI ( 2)
3, ClOSely Held Stock/P.rtnershrp Interest (Schedule C) ( 3)
4. Morlg.ges .nd Noles (Schedule 01 I 41
5, Cash & Miscellaneous Personal Property (Schedule El ( 5)
6 Jointly Owned Propertv (Schedule FI ( 61
7, Tr.nsfers (Schedule 01 ( 7)
8. Total Assets
.00
.00
.00
.00
.00
.00
.00
( BI
.00
APPROVED OEOUCTIONS AND EXEMPTIONS:
g. Funeral ExpensesfAdministrllive Costs/Miscellaneous
E.penses (Schedule H)
10, Oebts/Morlg.ge"Liens (Schedule Il
, ,. T 01.11 Deductions
, 2, Net Value of Tax Return
13. Chariuble/Government.1 Bequests (Schedule J)
, 4. Net Value of Estate Subj!'ct to Tax
NOTE: If.n ......ment wa' p",vlou.'y to.ued, line. S4, 18 .nd/or 16 .nd 17 will
refl.ct flgu.... that Include the total of JJJL returns .s.essed to date.
ASSESSMENT OF TAX:
, 5, Amount of line 14 t,xable .t 6% r.lf!
, 6, Amount of line 14 lll(alble .t 15% r.te
17, Principal TII( Due
TAX CREDITS:
( 91
(101
40,120.49
.00
(111
(12)
113)
<141
40,120.49
40,120.49-
.00
80,450.21
(15)
(16)
80,450.21
.00
X,06=
X,'S=
(17)
4,827.01
.00
4rB27.01
PAYMENT RECEIPT OISCOUNT (.)
DATE ~ INTEREST H
1l-09-B1 069803 195.00
04,'OS-B2 010634 .00
06-30-82 049623 6.49-
01-31-83 070557 .00
AMOUNT PAID
. IF PAID AFTER THIS DATE SEf REVERSE FOR CALCULATION
OF "'OOi'nor.~t. :r~TEP.ES"
3,705.00
27.05
1,220.00
950.00
i_TOT AL T AX CREDIT -l 6
~LANCE OF TAX DUE I 1: 263. 55CR
i INTEtEST .00
i TOTAL DUE 1.263.55CR
~:~ &\;,~:t. Due !t ~et! ~t\Jn S, .00 1"10 Plvment t' teQUlr.d)
.
0)
\. ~,
;0
ill
;''''1
'-
r.
RESERVATION: In the event that any future Interest in this estate is transferred in possession or enjoyment to
collateral (Class B) heirs ot the decedent after the expiration of any estate for life or for years. the
Commonweallh hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful
collateral (Class B) rate on any such future Interest.
Purpose of Notice: to fulfill the requirements of Section 709 of the Inheritance and Estate Tax Act of '96' (72
P.S, section 2485-7091,
Objections: Any party in interest not satisfied with the appraisement, allowance or disallowance of
deductions. or assessment of tax (including discount or mterest) as shown on this Notice
must object within sixty (60l days of receipt of this Notice.
Objections may be made as follows:
_ by written protest to the Department of Revenue" Board of Appeals
- bV electing to have the matter determined at audit
- by ~ppeal to the Orphans' Court
If any tax due IS paid within three (31 months after the decedent's death. I discount of
five percent (5%1 of the tax paid is allowed,
, the discount period is calcullted in calendar months, Example: date of death 1-15-82,
discount period expires 4-15-82.
Except for tax on a future interest, Inheritance tax becomes delinquent nine (9) months from
the date of delth,
. Inheritance tax on a future Interest becomes delinquent at the expirltion of three months
from:
- the date of ejection to prepay or
- the date of death of the life tenant or annuitant
Interest is calculated on I daily baSIS from
_ delinquent date to date of payment on any tax unpaid on delinQuent date
_ date of last delinquent payment to dlte of payment on any unpaid balance,
Interest is charged at the follOWing rates:
Discount:
Interest:
Delinquent O.te
Annual Interest Rate
D.IIV Interest Factor
5/27/43 to and IncludIng 12131181
1/1182 to and Including, 12/31182
111/63 to and ,"Clud,ng '2131183
6%
20',
16%
,000164
,000548
,000438
Estltes that become d~hnquent on or bef ore December 31. 1981 Will malnt'ln a
constant Interest flte, The rate In effect when the tax f.rst becomes delinquent will rem.in
constant until \he delinQuent balance .s paid In full.
Estates that become delinquent on or after January " 1982 Will contain a \lanable Interest
rate. Thus. taxes that remain outstandtng from calendar year to calendar velf Will
be subject 10 different rates in efteet on elch January 1,
INTEREST . BALANCE OF UNPAIO TAX X
NUMBER OF DAYS X
OAILY INTEREST FACTOR.
, If . tax balance temalns outstanding for more tnan one calendar year. a separate Interest
detf,rmlnatlon must be I'Nde for e.ch VU! at the applicable rate. (Onj~' one calculation
IS neCeSSlry If the estate matntalns the constant .nterest rite.!
Any Notice ISSUEI'd ,fter the tall. becomes delinQuent Will retlect an lnteres' calcutatlOM to
flttern ('5) days beyond the d.te of the a5sessment. Ii payment I' made aft.f the
Interest compulltlon date shown on the Notice, addItional Interest must be calculated
To Remit Payment: Detach the top portion of thtS Nottce and submit With YOUf paymftnt to the Reglsttr of Wills
of the count v ,hown on the NC:ICC,
, Address Information IS listed on plge 13 of the booklet. "Instructions for Inhentance T.)(
Reiurn for _ Resident Deceden\,"
, Make check or money order Plvable to: 41'9I$\er o~ Wilts. Agent.