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GOMMONWUALT11 OF I'IlNNSVLVANIA 881
~OUN1'YOII CUMIIIlRLANI)
1I0fortll,0,lha RaalB10r for Iha I'ro~lIlu of Wills IIll~ arenllnll of Lullarl of Adllllnlslr.nllol1l11llnd for Ihe qQunty of
Cumborland, lIel'fttllll\lIy Dllllta
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of Iho IIISI WIIIIIlld Tu\hllltolllof 1"1'0 d ^. :'0 hll e ('1'01' deoeased
fihl' will wall tllld Ir~IY ndmlnlslartho goods and ohellels, r1llhlSlllld orodlls ofsald deoeased aouordlllll to law. And
alia will dlllaonlly comply willi tho provisions of the.law relollna lo,Trllll8f~r Inherlt~llues, J:!ill>l'11 IInd subscribed l>ufore 1110,
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Be it rOlllembured UtilI on Ihe 11 t h day of
DECREE
DeQember
,1\.0,,19 81 ,there was prObated lInd
. ---,late of
trl'ed A. fin hllllfrfll'
.."cumberland County, pOl1nQylvanla,
l4nl'tha IT.l1t'ln SohacH'l'el'
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128
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. Register
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r,NNSYL.1..l\tiL8Jtilim1iliCE T AX GENERAL IN FO RMA TION
1. ,PEfllQfjS RESPO~!M FOR RETURN
. Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepara and file
a return: ,. ' .
a, The patsonal reprosentntlve of the estate pf the decedent asia proparty Qf the decedenIMlnlnlstered.~y him
. and such additional property which Is or may be subject to Inheritance Tax of which he/she shalt have or
acqul 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 propertylransferred Intrust, provlqed that no separate roturn need be made by the transferee
of property Included In the return of a personl\1 representative, , '
2, PLAOE FOR FILING
The return Is 10 be flied In duplicate with th~ Register of Wills of Ule county wherein the decedent resided,
3, TIME FOR FILING
The return Is due nine months arter!the decedent's dealh, unless,an extension for fllln" has been applied for and
granted by the Secretary of Reyenue within the nine-month period,.
,
RE 0 FLE RE URN
Section 791 of the 1961 Statute pro~.Ides that". "any person who willfully falls to fllea return 01 other report
required of him, , ,shall be porsonally 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 allhe rille of 6% on transfers to lineal d,escendanls, such as falher,mother, husband, wife,
son, daughter, grandchildren, grandparent, son-ln'law and daughter-In.law and at the rate of 15% as 'to all others,
6, ~.IJlE..1:M
The tax assessed onlhe transfer of property reporled In the return Is due 9 months aftlllthe decedent',s death. Interest
attharate of 6% per annum accrues therearter until paymentlsma,de, All pa, yments received Qle first applied to anY
Intelest, which may~e d,ue with any remalnd, er applied to, the ta, x, IF.TAX IS PAID WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DI.8COUNT OF 5%OF THE TAX PAYMENT IS,ALLOWED, '
All checks should be made payable to th,e Register of Wills of the county wherein the decedent resided and are
recelveq subject to the final determination of the Department of Revanue, '
7, FAILURE TO PAY
The taxes Imposed, together with any Interest ther~n, are alien upon r~al property, Whl~h lien remelns In, effect until
tho taxes, and Interest have been paid In full. The taxes may be sued for against allY real property In the decedant's
estate or agalnsl.anyproperly belonging to a transferee liable for the tax.
8, FILINOOF FALS'E RETURN
Any person who willfully makes a, false return orrepor! reqUired of him shall, Inaccordllnce with Section 793 of the
19,61 Statute, be guilty of a mlsdomeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding
$l,OOO,or undergo Imprisonment not exceeding ono yom or both.
t&ll: 'Compensation Paid to an ostate,representatlve; namely, an, exocutor or administrator, for serviCes performed
In adllllnlslerlng an ostate Is reportable for Pennsylvania Income Tax purposes, This taxable Income Item should ba
reported on form PA.40.lndlvlduallncollle Tax Return.
r'l- V...t!\1 \:q le~l\ol
COMMONWRA~TH OF PRNNSVI. \lANIA
DRPARTMeNT OF RRVetWft .
TRANSFeR INHeRITANce TAX
Ra510eN,T DeceDeNT
estalo of
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(2)
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SOHEDULE "B"
peR80NA~ PROpeRTY
(lII81rl101101/8 0l/ROVIJ'80 Slrio)
Obeolrtng Aoool.ln1; No. 7'/1.,.~9::>'-:3 HUh <JONB
Bunk, N. A. .
Sllv:lngt;lAooo1.1l11; No, O()()~106319MII Hlth
.,oqNB B,a.nk, N. A. ' .
'!.'wd liuhqro<\81\v(Hll:YMtn./o (272) a 11 Ul' fJt; of'
oOlnmon SllOol! of AnHlJ.:loun' 'J'elopholl() fInd
'h11!'fr~'nph OOT1\}\l\ny., rUl follli>\Hll
Oerttr. #H756,65~., 1118'.W) 12/13/;;~ for'
r:!.ve",(5) ahflreo,
Oex,tLf'. #t'll"(OliSB. J.twll,'lci 7/2/51 for
ai~ (6) s!1a:t'es;
Oerblt'.{IR539764.
{'he (1)) oll/UleS.
Oert,i:r. IIA~J59370. iOfl\)ed
four' (4) f.\haros.
OOI'b:t.f, #NI18J~,869. ~aBuec;l 3/13/1)11. for
three (,1) a hnrOB.
Cel'tlr. #1337l~824. ll'll!\lI~cl 9/3/57 1'OI'
six (6 ) ,shares .
Oe.rHi'. #EI.I,31.I.c}B2. iasue<111/211/59 1'01'
" e:lshty..four (8~) shares.
OeIoU!'. #r~DlI77,J.~ I 'hatted 912/58 tor
(lne (1) shfi.1'O. '
Oerbit'. #M$7774Bj l.sst\ed 10/6/52 POI'
two (2) sharea.
Oo1'11i1'. #x75f1279, 1.aattAd 3/15/55 foI'
ten (10) ahaN.lfl.
Qe:rtir .#J07 811,03. 1. fl S \lAd .3/27/61 for
tetl (lO)"ahaI'e,~.
OOI'M!'. 11611)(:00984?-0. 1.ssued 6/1/61.1 t'01'
one hll,ndt'l;1<'1 t1hlrty"a~x( 136) ohuraa.
Eight Hunc1red mir;h ty..m}.x( (86) ,aharea o,t'
Se:rlea f3M!j, at-colt of ICo,vatona Cua1;odJ.an )i'the'l,
oom~riBOd of' 1':I.Vo (;;) OA:rtir I oO,t.oa. as f' >110wa I
123 761, losued 10/"(/66 for 811. Alluros 7,20
23 01).1. laSHer) 9/2':>/6h ('01' 111h ahnrea '(,20
1$7599. i8 Clued 12/13156 foI' ,30 nhlll'os 7.20
111377. lasuod 3/1/511 for 119 Ilhnrnrl 7.20
280505. lssl1~(1 F\/20/'7II. for 509 /lhnreA 7.20
Oheall: No. !,MB755363 or Bell 'relephoM
Oompnn~~ doted 12/1/131. .
Oh0,pk No'. 1,.0"0/1.71198050 Qr I'rudontlu1 In~
/luroanol'l O()'l elated 11/27/81,
Oheolt No. 181\672 01' Keyston", Oust,oMan
Fllhdl dnbad 1P/15/81.
Frod A. BghaaCro1'
DIlSCRIPTION
If additional spaco Is l1ocosllary, use aW' K 11" sheets.
vu,r~JIl
59-3/0
59M3/8
!J9M3/fl
59M)/8
,9M3/fl
,!:{9- 3/0
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59-3/8
59-3/8
59M3/8
59-3/8
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. BAII~AITIlD
YAL.UIl .
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3,6;1.,).93
,1 ;'77.3 .I.~l
296.fl(1
356.25
296.lJ8
237 .50
1'78.J..3
356.25
l~,9fl7.50
59..38
118.75
59.3.75
59.3.75
8,015.0Q
60LH (\0
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216.00 .
B56,80
.3.664;0 80
J~4B. 9'(
16.l.7
20).78
TOTALll 29.~;85.1~e
DIlPARTMIi,I'lT
VA~UATI~M
, (OPPIOIA~ USE ON~ YI
. .
lIiU.6UCTIONS POR COMPLETING SCHE!DULE "E"
Sohad\ll. "6" m1l8llnolllde all propertY, real and peraonnl, owned bV the deoedent lolntly with another
partY or partlosos lolnt tenonls with rlflht of surVivorship, Bolh tanolbleond Inlanglble property 01'0 to be
Inoluded, Lilt rel\1 08tote firat" " ..
, "
1. Pe,sorlbeal,l real proporty as Indlollted,lnthe Instructions for Sohedule ./lA," 0080rlbe 011, porRonal property
allndloated'ln the Inatruotlons for Sohedule "a," Inolude tlw name, addro88l;1nd relatlol18hlp to the '
deoedel1l?f tho oo.owner(sl ond the dote the Joint ownership wes established,
2, IndlOote the total market value of the Jointly owned property,
, 3, Indlootfj tho peroentege of the deoedent's Interest,
4. Indloate tho rnar~.ot value of tho cleoedont's 1t1leroSt.
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~RITANCE TAX INFORMATION
Unsotlsflod Ilublllll08 Incurrod by tho docodol11 IHlor 10 hls/hor doath oro doductlblo agoln.t hls/h~rta~ahl,o
lito to. In addltlol1 to dobta Incurrod hy tllll docodonlor ostalo, othor Itoms ora clalmablo Including tht COlt of
administration, attornoy foos, flduclory feu, fUl10ml and burial oxponsOG Including th, casl of a bVrlqllot, tombslon.
or urav..J11arkor and oth,or r.lqt.~ burial oxpon.oa. .
All dobts being clalmod agalns' an ostoto aro suhlect to ,tho approval of tho Rogf.tor of Will. with whom/ho
Inheritance Tax Return Is filed. Evldencoto sUPPaI'I Ihe docodont's or tho oltato'sllahillly for tho dobt. bolng
claimed should be attqched to Ihls schodulo.
A family oXamptlcln may be clalmod by a spouse of a dllcedent who diad domlcllod In Pennsylvania. If Ihere Is
no .pOUBt, or If the SPOUSt has forfeited hls/hor rights, thlln allY child of Ih. doc.d.nt who Is a mombllr of tho samo
housohold con claim Iho oxomptlon; In tho ovent thoro 'Is no auch apoulo or chlld,lho exlltmptlon can be clalinodby
,a pllrenl or pllrll111s who ore niombora,of the samo hOUl\ehold aa Iho decedent; Tho, family exomptlol1 Is allowable only
against auets which Ilass by Cl will or by the Pennsylvanlo Inlostato Law..
i-I <
NOTEI Compenlatlon paid to an IIItatll representotlv&/namely, an executor or admlnlstra'tar,for serl/lcel
por/ormed In administering an estate Is roportable/or PennsylvOl1la Income Tox purposes. This taxable Income
Itllm should be reported on form PA.40.lndlvlduollncome Tax Return,
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I, If thll fomily exomptlon I. being' clalmlld, Indlcatt, tho claimant's nomo, address a~d hl./herrelatlon,hlp 10
the d.eodont. Enlor "family onmptlon" In the, remarks column and tho amount claimed In Ihe 'amount column.
2. AUlgnconsecutlve number. to each lteln,li.tlld. '
3, Enter the,date an which each debt, was Incurr.d and/or paid.
4. Enter the names 0/ oach po'yoo.
5" Pravldo a,brle(explanatlon In the remarks column lor eoch dobt clalmeJ.
6. Enter the amllunt 0/ each debt being Clolmed,
7. The form mUlt be signed by the person who hOI assumed tho responsibility/or payll1\1 the debt..
IF ADDITIONAL SPACE IS NECESSARY use aw' x 11" SHEETS.