HomeMy WebLinkAbout02-05-79
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COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAl) OF COUNTY COLLECTIONS
:j i;,~
RCC-33 (4-73)
RESIDENT DECEDENT
COUNTY OF
Cumberland
IMPORTANT:
This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of the
County where decedent resided; Return is due within nine months after date of death, unless an extension is granted
by the Secretary of Reuenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
IN THE MATTER OF THE ESTATE OF
} AFFIDAVIT OF
EXECUTOR
]nfJ'il1Nfti:I~
J. W. Hertzler
{STATE FULL NAME OF DECEDENTI
Late of Carlis le, CumbArl C:lnd
State of _ Pennsy 1 vania
County
County of Cumberland
}.
x~XOlllX
Samuel B. Hertzler and John W. HArt7.1er, Jr.
of the estate of the above-named decedent being duly sworn, depose and say
Executor
(MONTH)
Nome ond addres s of attorney or }
other author ized representative to whom
all corres{londence should be mailed.
(DAY}
, 19~J testate leaving a last will, copy of which is hereto attached. }
(Y EAR) \x<i)(eXOCtX
Decedent died
May 1
Wm. A. Kramer, 2nd
One Irvine Row, Carlisle, Pennsylvania
1701~
That as such Executors deponent is familiar with the affairs of said estate and the property constituting
(EXECUTO R-ADMINI ST RA TO R)
the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or
as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the
exception of the foJ lowing: -
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A S.,FE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
Farmerf> 'T'ru f> t, (;omp8Y1Y I T T T . - ,-~ -
One West High Street
Carlisle, Pennsylvania 17013
Box #228A
That the contents of said safe deposit box or boxes are itemized under Schedules B
with the exception of the following, for the reasons hereinafter set forth:
of this return,
That Schedule A attached hereto and made part hereof sets forth fully and in detai 1 all the real property
in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the
mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at
death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the
columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof
as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property
wheresover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of
death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings
banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons
giving also separately the accrued interest thereon, if any, down to the last interest day prioT to decedent's
death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, postal
savings, treasury certificates or notes and other evidence of indebtedness of the United States to the de-
cedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States,
or any state, or political subdivision thereof, or of any foreign country, which are owned at the time of death;
all wearing apparel, jewelry, silverware, pictures, books, works of art, household furniture, horses, carriages,
automobiles, boats, and any and all other personal chattels of whatsoever, kind or nature, left by decedent,
together with the fairly estimated market value thereof; all bonds and mortgages held by decedent and of all
claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing
for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if
any, giving the face value and estimated fair market value thereof, and if such estimated fair market value be
less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys
payable to the estate from life insurance policies carried by decedent; all annuity and endowment contracts
the proceeds of which were payable upon the death of the decedent; all and the corporate stocks and dividends
due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of decedent's
death and other investment securities owned by the decedent at the time of death, with the ,market value there-
of at such time.
In the case of securities of close or family corporations, the values reported are as far as
possible substantiated by financial statements of the corporations, showing the assets and liabilities
thereof as of the date of death. The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business, and in support of the value of such interest there is annexed to
said sChedule, financial statements showing the assets and liabilities of said co-partnership or !:l.usiness.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement)
together with a statement setting forth the cl1aracter of the business, its location, and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted. It should also set forth in itemized form, together with the fair market value
thereof, any other property owned or bequeathed by the decedent at. the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers of property, real or personal, within two years of decedent's
death, in contemplation of decedent's death, or intended to t~ke effect in possession or enjoyment at or
after death, said schedule sets forth the nature and value of such property, to whom transferred, the
relationship of the transferees to the decedent, the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to
take effect in possession or enjoyment at or after death, there is also attached to the schedule a cony
of the deed, trust agreement or other instrument creating the trust. Ther.~ is also set forth in said
schedule a list of all property, real and personal, with its value, which pa~ses at decedent's death by
virtue of the exercise by decedent, either individually, orjointly with another, or any power of appoint-
ment vestE,d in decedent, either individually or jointly, by the will, deed, or other instrument of another,
with a copy of the instrlooent creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death, the nature of their res-
pective interests, their relationship, if any, to the decedent, together with the ages at the time of
decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also
contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior
to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property, real and per-
sonal, owned by the decedent jointly with another or others, including intangible, standing in the name
of the decedent and others, plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate, including fUneral expenses paid;
family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli-
gious serv:lces, in consequence of the death of the decedent; debts and claims owing and unpaid at time of
death; tax'~s accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga-
tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the
estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A", "B", "en, "E", and "F" as directed therein,
have been carded forward and properly registered in the Summary.
6(9 'v,
......................... ................
....... 19..7.9....
Subscribed and sworn to before me this .................................
..~.t~.......... . ......
f MARHEYKA Notary Public
MERLEN f
\. I Cumbertand County, Po.
_.orlse, . 'f /'{,A
My Commission Expiles '" 1
NOTE: Before signing affidavit make sure all blank spaces in Ule affidavit and schedules annexed are
filled in with details or the word "None", and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business, that the
data and statements required under the paragraph above relating to Schedule "B" are attached. Also make
certain that column #1 in the "Summary" has been properly completed as above-directed.
RC C-34 (4-7,11
COMMONWEALTH OF P.ENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENI
SCHEDULE "A"
REAL PROPERTY
*
Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece-
dent. Property held by the decedent as tenant in common with another or other, should be identified
as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property
held as joint tenants with right of surviorsh1p or tenancy by entireties should be reported on Schedule "E.")
The real pr"perty located In the Commonwealth of Pennsylvania should be
described by lot and block number, street and street number, together wi th
a general description of the property, with a reference to the record of the
conveyance by which the decedent took title; If a farm state number of a-
cres; also s,tatement of mortgage encumbrances upon each parcel at death
of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are
to be listed on Schedule "F" and must not be deducted from this schedule.
(1)
(2)
(3)
DEPARTMENT
VALUA TION
CAUTION
(Do not write
in this space)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
ESTIMATED
MARKET VALUE
- NON E -
Insert this. total opposite "real prope. ;,", Schedule "A" in the X X X X X
"As Reported" column on the last page of this return.
-0-
72HLV
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
'*
RCC -35
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent, at the time of his death. Property owned by the decedent jointly with another or others
must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but
payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta-
tive trust accounts, must be listed, despite the fact that they are not of the administered estat&.
Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household
goods, and furnishings, books, paintings, automobiles, boats, etc.)
Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank,
stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay-
able to the estate or fiduciary in said capacity, partnership interests, interest in any undistributed
estate of or income from any property held in trus.t under the will or agreement of another, even though
located outside of the State, at the time of death, should be listed in this schedule.
Item
NO.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
MARKEr VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
1.
Miscellaneous personal property, includin~
clothing
250.00/ .--/
2.
375 shares, J. P. Bixler & Sons, Inc.,
Carlisle, Pa., capital stock; UNL; value
$599.00 per share as per attached appraise 1
of Robert A. Greenawalt, C.P.A. 599.00224,625,00
. ~- .'
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.J.5% 843. ..15
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3.
Independence Fund Trust Certificate,
Independence Fund of North America, Inc.,
now National Securities and Research
Corporation; certificate dated 09.05.34;
Trust Fund liquidated as per Moody's
advisory se~vice; worthless
-0-
-0-
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
x X ------~
(~,875. OS)
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RCC - 36'
COMMON'NEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SCHEDULE "c"
TRANSFERS
*'
RESIDENT DECEDENT
(1) Did decedent, within two years of death, make any transfer of any material part of his estate, without
receiving a valuable and adequate consideration therefor? (Answer yes or no) no
(2) Did decedent, within two years of death, transfer property from himself to himself and another or
others (including a spouse) in joint ownership? (Answer yes or no) no
(3) If the answer to (1) or (2) above is in the affirmative state:
(a) Age of decedent at time of transfer
(b) State of decedent's heal th at time of making the transfer. (Note 1).
(c) Cause of decedent's death. (Note 1).
(4) Did decedent, in his 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 death?
(Answer yes or no)-112-_
(a) Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his 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 lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impl iedly reserves for his life or any period which does
not in fact end before his death:
(a) The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no) 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 (5) (b) above is in the affirmative, state whether the right was reserved in decedent
alone or others
(7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor? (Answer yes or no) no
(8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subJect to change,
because of a reserverl 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 (8) above is in the affirmative, was the power to alter, amend, or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)
NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property
transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with
relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans-
fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based.
NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E.
ITEM
DESCRIPTION
MARKET VALUE
(Es tima ted)
DEPT. VALUATION
(Dept. Only)
- NON E -
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return.
-0-
ALmJ.../
.,'\":~-
LAST WILL AND TESTAMENT
I, J. W. HERTZLER, of the Borough of Carlisle,Cumbe'~...
land County, Pennsylvania, being of sound and disposing min4;
memory and understanding, do hereby make, publish and declare:th:H~
as and for my Last Will and Testament, hereby revoking and makll'lg'
void any and all prior Wjlls~ Codicils
thereof by me heretofore made.
FIRST: I order and direct my Executors hereinaft.er
to pay all of my just debts, funeral expenses, testamenta.ry e:J!:'.penses,
. j....
arid all Inheritance, Estate, Transfer and Succession Tax~s as:&ool'l
as may .be conveniently done after my death, out of my resio.ua.ry'
estate.
SECOND: I hereby give and bequeath to my beIOveo.W:1.t'e,
Ardelle M. Hertzler, all my tangible personal property such al'f
. . .
hoUsehold furnishings and furniture, jewelry, automobile's, cl9.,thlhg
and .I'JJl other nr1.1(~1(':J of' [H'Y'L:nn:lf :lllll tl<lll:'1('llnld \lr~I'.
THIRD: The number of shares of common stock of J.P.
Bixler & Sons, Inc. owned by me at the time of my death., shalt be.
reduced as set forth.-in the Agreement entered into by,)'. P.~~~tef
& Sons, Inc. and me requiring thE' corporation to purchas,e frdnlmy
estate a sufficient number of shares for the exclusive and so.Ie
purpose of providing funds to be utilized by my estate for
.
Inheritance, Ef1tate, rrransfer and ~;uccession Taxes and other
expenses associated with the settlement of my estate as. prov1qed
for in Section 303 of the Internal Revenue Code governing Buy"'~aok'
"
Agreements between stockholders of a close corporation and the
corporation for such purposes.
Foun'rll: All the rest, residue and remainder of my est.ate,
.~.
be it real, personal or mixed, of whatsoever kind and wheresoever
situate, I hereby give, devise and bequeath as follows~
,
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"
(a) If my bcluvcd wi t'r', AI'ciel1e M. Ilert~ler,
survives me, I hereby give her the portion thereof equal in value
to the maximum marital deduction allowable in my estate.for pur-
poses of determining the Pederal Estate Tax, less an amount equal
to the aggregate value for l,'cderal Estate Tax purposes in my
estate of property and interests in property passing or which have
passed to her other than under this section and with respect to
which a marital deduction is allowable for such purposes. !f,after
giving effect to this gift, no Federal Estate Tax would be paya.bl~
by reason of my death, then this gift ::;hall not exceed the minimum
amount resulting in no such tax being payable.
(b) The balance then remaining, I hereby give to
Samuel B. Hertzler and ,John W. Hertzler, Jr., IN TRUST,NEVERTHELESS.
The net income therefrom shall be paid in quarterly installments~
or more frequently if dnrd Y'c~d, to and COr' t.he USE; and benefit o.r
my said wife, Ardelle M. Hertzler, for and during the term of her
natUral life, and as much of the principal as the Trustees, from
time to time in their sole djscretion, may deem desirable for my
said wife's health, maintenance and support either shall be paid to
her or shall be applied directly for her benefit by the Trustees in
ordf~r to malntaln hr'f' In ;J(~(~Urcl;HIC(' W1 t;t) the' stand:n'(j of livIng' to
which she has tlecorne accu~;tornecl at Lho time of my death, after
takingintoconsider'ation any income available to or for her for
.
such purposes from all sources known to the Trustees.
In the event that for the purposes of the Trust-it shall
become necessary for the Trustees to sell shares of stock in J. p~
Bixler & Sons, Inc., which I own at the time of my death, they
shall first offl-'r such share::; to the cor'poration at the value
finally df-:tE:rrninf'rj in rn,V ('n1..'lt.e ['or' li,('deral Esta.te 'Pax purposes.
.,~~
In the f~V(nlt l.hnL the' cu('pur'aLlon ::hall not dCt~irE~ to purchasH
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such shares, such shares ::;hall then be offered to my sqn.s, Sam.ulS!l
B. Hert zler and .John W . Hertz leI', .J I'., equally. In the event . that
only one of my sons shall desire to purchase such shares, he .shall
have the right to do so before same shall be offered to third
persons. The options herein contained shall be consecutive and
shall each be exercised within stxty (60) days of the re.ceipt ()f
written notice by the Trustees of their intention to sell said
stock.
..
Upon the death of my beloved wife, the balance of the
Trust then remaining shall be divided absolutely and outright;
between my two sons, Samuel B. Hertzler and John W. Hertzler, Jr..,
in equal shares, share and share alike.
FIFTH: The interest of any beneficiary under this, my
Last Will and Testament, or any Trust created hereby shall not be
subject to assignment, aLienation, pledge, attachment or claims of
creditors of such beneficiary and may not otherwise be vOluntarily
or involuntarily alienated or incumbered by such beneficiary,
except as may be otherwise expressly provided for herein.
SIXTH: I hereby give and grant to my Executors and
Trustees and their successors, hereinafter sometimes called my
"Fiduciary" or "Fiduciaries" the following powers, duties and
discretion in addition to thof,e now 01' rlC'I'eafter conferred by law
to be exercised in any capacity to which such powers may be
.
applicable, and in the b(::...;t Intc1'(:::...;t of my beneficiaries:
.
(a) To have sole custody of all securitie.s, papers,
personal property and cash comprising my probate or trust estate;
.
(b) To hold) manage) possess and control the pro-
hate or trust (<~t:ite for the l1i:;('~) and purposes herein set forth;
(c) 'ro rct;:dn a;~ an inVci1trnent for' the t:r'ust
"
estate, any and all property, real, personal or mixed, received by
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the Trustees by transfer, devise, or bequest, or any undiviqed
interest therein, regardless of any lack of diversification, risk
or nonproductivity except that the Trustees shall not have or
exercise said powers to the extent that the marital deduct~on for
the purposes of the Federal Estate Tax may be disallowed;
(d) To sell at puhlic or private sale, to
exchange, to lease, to pledge, to mortgage, to transfer, to con-
vert or otherwise dispose of, grant options with respect t~, ~ny
and all property, real, personal or mixed, at any time formfng
part of my probate or trust estate, in such manner, at suchtfme
or times, for such purpo<)e~-', for ~)uch pri cas and upon such terms',
credits and conditions as they may deem advisable except as provided
to the contrary herein.
(f,,) 'ro bOI'row rIIOlJf',V t'rorn any person or institution
for any purpose connected with ttlC protection, preservation or
improvement of my estate or of the trust or trusts;
(f) To cause any secur1ties or other property,
real, personal Or' mixc'd, h('Jotl)~in!,; to lilY c~)tate (ll' any tl'WJt, to
be held or registered in the name of anyone or all of my fiduciaries,
or in the name of their nominee, or' in such other form as they qeern
best, without dJsel()~,inf~ the trust rc'lat:i.onship;
(I';) rl'() a~;~)f'nL \,C), JoLn in or votl' in favor of any
merger" reorganization, vot;irq; tru~;t, plan, lease, mOJ:'t.gaE';E~, con-
~301Jdat~lon, eXr:h:lrJj;c ur 1'()I'('cl()~:ur'(' (.It' :lny corpor';'lLlon 0)' other
1nvestm(~nt in which the probate D)' tl'U~>t t:~)t.ate may t1old' stocks,
bonds or invC':c;trnC'nt..~j;
(h) '['0 vote in [)!'r'son or by general or limited
proxy with respect to any ~hares of stock or other investment held
by the protlate or trU~jt pstatc'~,;
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(j) To invest and reinvest the principal or co.rpufS
of' the trust e:jtatcln aLl fOCmlj, ul' propel'ty, real, p€:l'sonal or
mixed, including but not ltrnited to bonds, stock, mortgCi.ges,
insurance policies, annuities, common trust fund participation,
investment funds, without. being limited by any statute or rule,of
law concerning investment by Trustee except that the Trustees shall
not have or exerci.se said powers to tt1e extent that the maximum
..
marital deductjon for purposes of the Federal estate tax may be
disallowed;
(j) To apportion between principal and income any
receipts and disbursements and to ascertain income and principal
in accordance with the laws of the Commonwealth of Pennsylvania,
and to determine in a fair and equItable manner in cases not covered
by said statute or rules of law, how receipts and disburse.ments
shall be credited, c harrr,cd, or apport 1 oned betw(:.en prine lpaland
income, except that such power shall not be exercised in suCh manner
as to cause my estate to lose any part of the tax benefit affQrded
by the marital deduct ion under Fr'ck'po 1 es tate tax law.
(k) To make distribution or division of the
trust or probate estate in cash, in kind or partly in both s1.l,bj e.ct
to the terms and provisions of the Trust; to postpone distr1bhtton
by agreement with a beneficiary; and to distribute arf,1clesof
tangible personal property t.o a rn1 nor or to any per'son to hold
for a minor within tho lImIts authorized by stat.ute or rule of law;
(1) To actively manage and control the internal
affairs and business of J. P. Bixler & Sons, Inc., a~ I have. done
in my lifetime to the end ttlat the business may be continued with-
out break or interruption after my death until such time or times
as the; bw,j nr?l:;:: m;lyt)(' ::n] cl; to :)!J[Jo lnt officers or employees of
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said business to pay reasonable salaries or other reasonabl~.9qin~
pensation to the manafr,er' and emplnyc,cs thereof; declare bonuses. or
retain earnings for reasonab Ie capital needs, legitimate resel'.ve:s
for expansion or any other legitimate business purpose of reaSOn
connected with the protection, realization or continuationo~
earning capacity; said business shall be regarded as a separate
entity from my probate or trust E~states and no accounting ast-9
.,
its business or operations shall be required to be made to tbe
Probate or Orphans' Court.
(m) To execute, acknowledge and deliveranya,nd
all instruments which may be deemed advisable or necessary to carry
out any of the foregoing powers;
(n) To join with my wife,or her personal repre~
sentative in filing a joint income tax retrun without requiring
her or her estate to indemnify my estate against liability for
the tax attributable to her income> and to consent to any gil'.ta
made: by my wife during my lifetime being treated as having been
made one~half by me for purposes of the Federal gift tax law;
(0) To exercise any law-given option to tr~at
principal or income, without regard to whether the size of the
marital ~eduction will be increased thereby and without requiring
reimbursement.
.
(p) M1Y ,3UCCE.'S,Wr' fiduciary shall be clothed and
vested with all the duties, rights and powers, whether discretionary
or otherwise, as if originally named as such fiduciary.
(q) Any power granted to my fiduciaries shall be
void to the ex:tpnt that it,s exercise shall cause my estate to lose
all or any part of the tax benefit afforded by the marital deduction
or any charitable deduction under' Federal or state laws.
II C ( (- I (_.. _: (~,. '.~
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.. .
~ ",.
SEVENTH: This Will and the Trusts herein created shall
be interpreted according to the l,aws of the Commonwealt,h of
Pennsylvania now or hereafter enacted.
LASTLY: I hereby nominate , constitute and appointSamti,el
B. Hertzler and John W. Hertzler, Jr. as Executors of my estate~
they to serve without bond in the Commonwealth of Pennsylvania, or
any other jurisdiction. In the event that one shall be incapable
.
of serving as Executor for any reason whatsoever, I hereby appoint
my other son as Executor, he likewise to serve without bond.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this /o2i:! day of' ~~"'O' ' 197E_"
,(2 L /<1,- .-- J~.,,:,
, J. \V. Hertzler
(SEAL)
SIGNED, SEALED, PUBLISHED and DECLARED
by J. W. HERTZLER, the above named
Testator, as and for his Last Will and
Testament in our presence, who, in his
presence, at his request, and in Ull'
presence of each other, have hereunt.o
set our hands as subscribing witnesses.
~A)!(/A.~~~.~
I
/7J ;//) ,h~J ..j'
_ G..Yl(/I~Z [1. 17':/,1 {u 1./
1/
-( -..
RCC-37 Cl2-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER II'\HERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARIES
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED
(If step-children or DATE INTEREST OF
State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY
aye an interest, vested, contingent or other are involved, set STATE YES IN ESTATE
wise, in estate) forth this fact.) OR NO BIRTH
Ardelle M. Hertzler spouse ves 07.27.00 Approximately $160,0
256 Belvedere Street including life estat
Carlisle. Pa. 170l~
S.8mllPl "R Hp"Y'r'71l">"Y' C'f"'\Yl n__ OS.28.40 Remainder
v
802 Gobin StY'PPt
Carlisle, P.8 . 17m ~
John W. Hertzler. Jr. !':()n UI">C' 0~.24.4s Remainder
R. D. #3, Box l34A
Newville, Pa. 17241
I
O(
e
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
( 1 ) (2 )
.... SUMMARY (As Reported) ( As Determined)
o '
....."'.... $
~<~ Real Property .... .........,,,. ... . .(Sch. "A") $. ...,.,0""
..... . =
'" .
'2.2:l S Personal Property ............... ... ... .... .. ( Sch. "B") $ .2.24~875.00 $
's ~.2
'00.3 Transfers ( Sch. "e") $.. ... ..-:-0-. $
< s. ...............
.:..3:0 Joint..Property .......... .(Bch.K) $. .. ..".0.,., $
o Q)
...............
::l '" ....
<.> ::I 0 $. $
Q) S 0.
~ Q)
~ ~ Gross Taxable Estate $ 224,875.00 $
rL1
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d H
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.... w '" d CJ)
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R C C-38
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SCHEDUL E "E"
JOINTL Y OWNED PROPERTY
RESIDENT DECEDENT
INSTRUCTIONS: TJ1is schedule must disclose all property, real and personal, ownerl. by the decedent jointly
wi th another or others, including intangibles, standing in the name of' the decedent and others. List
real estate first, as entireties, or joint tenants, giving brief description, as indicated tmder Schedule
"A", plus the date and place of' record of instrument effecting vestiture, but do not include entireties
or out of state real estate value in estate valuation column. Personal property should be listed as in
Schedule "B", plus date of acquisi tion, and the name, address and relationship (if any) of co-owners to
the decedent.
.. I
Description of Property, Date of Acquisi tion, Name uni t percentage Estate
Address and Relationship of Co-Owners, and Place Value Share Valuation
of Record of Instrument, where Real Estate.
'V"
1. ALL that certain tract of land
with improvements thereon erected
situate in the Borough of Carlisle,
Cumberland County, Pennsylvania, with
frontage on Belvedere Street of 100'
and extending in even width a distance
of 180'; Having thereon erected a two
story brick dwelling with attached
garage and being known as 256 BelvederE
street. Owned jointly with surviving
spouse, Ardelle M. Hertzler. See Deed
dated December 13, 1940, recorded in
Deed Book "G", Volume 12, Page 224.
Value as per attached appraisal of
William H. Hooke, Jr., Realtor 74,900.
0%
-0-
2. Household furnishings owned
Jointly with surviving spouse, Ardelle
M. Hertzler; value as per attached
appraisal of Roy D. Gottshall, Jr."
Auctioneer 2 674 50
, .
0%
-0-
3. Checking account #4-1804-8,
Farmers Trust Company, Carlisle, Pa.;
owned jointly with Ardelle M. Hertzler,
surviving spouse 4,998.65
0%
-0-
Insert this total opposite "Jointly Owned Property", Schedule "En -0-
in the" As Reported" COIUIllll on the last page of this return.
DEPARThffiNT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
property Interest
Ihtlrrll )
Offie.717.243--492'
HOOKE REALTORS
w. H. HOOKE
Residenti.,!, Commercial I land Sales.
Develc)ping, Building, Appraising
131 S. HANOV&R$T.
CARLISLE,PA. HOn
September 21, 1978
Kramer and Kramer
Mr. William Kramer, Esq.
1 Irvine Row
Carlisle, PA 17013
*'
Re: Estate of J. W. Hertzler, Residential Property
Attn: Mr. William Kramer 2nd.
Dear Mr. Kramer:
On September 20, 1978, I persona lly inspected, for the purpose of
establishing market value, the residential property of the Estate of J.
W. Hertzler located at 256 Belvedere St., Carlisle, Pa.
The home is located in a good RI residential district within the Borough
of Carlisle on a well landscaped lot 100 feet by 180 feet in size.
The home was built in 1941. It is a two story house of brick and wood
siding construction, containing approximately 1860 square feet in addition to
a basement recreation room of approximately 325 square feet. An integral
attached 1 car garage is approximately 13 feet by 26 feet in size.
The house contains 4 bedrooms, one not heated from the furnace whic~ is
the original heating plant, 2! baths, living room with brick fireplace, dining
room, and small "eat in" kitchen which has a stove, diShWasher, and disposal.
In addition the house has a basement family room with tile floor and a
small screened-in porch.
The house and land is assessed at $7,560.00.
Taking into account the high quality area in which this home is located,
lot valuation as compared to recent comparable sales of nearby land, present
day construction costs and comparable recent property sales of this same type
property, my appraisal of the above described property is $74,900.00;
Kramer and Kramer
.page ~
~eptellll)er :u, l!:n~
WHHJR!jb
Very truly yours,
hP. "il~i1'. . J
Wt.m~'~lf
1 have been actively engaged in all phases of the real estatebu$lness"
for the. past sixteen years since 1962 in the Carlisle area . I have~e:ti
licensed as a Real Estate Broker by the Commonwealth of Pa., sil').ce196~.
I have no past, present or future interest in this property that wotild
in any way affect the appraised value contained in this report.
J. woo DltIAfnl HEWT'ZLl':f{ Ei~'I'i\'rE /\I'['!\/II :;/11, CON'l'HJUED:
NURSERY:
Single Bed
Oil Lamp
Misc. Pictures & Lamps
$ 30.00
22.50
~)O.OO
GARAGE:
Misc. Hand & (}ar(j{>n 'Pool [;
*; 7~).00
.
BASEMENT:
2 Captains Chairs
Combination Washer/Dryer
2 Metal Cabinets
Porch Chairs & Other Misc. Items
Rinse Tubs
$ 80.00 PRo
12.50
20.00 PRo
65.00
5.00
The above appraisal was made by: Roy D. Gottshall, Auctioneer
Route #1
Boiling Springs, Pennsylvania 17007
~Z?~~/ 1/073/79
;)
FARMERS TRUST COMPANY
CAALISLE, PENNSYLVANIA
Date May I?, 1978
William A. Kramer, II
One I rv] ne Ii'nw
Carljslp-, PA ]701g
'"
Re: Estate of .J. Woodward Hprt 71 pr
Date of Death May ;1., 1978
DeM Mr. Kramer
In answer to your request concerning accounts owned, either separately or jointly, by
the above referenced decedent and the balance in each account .as of the date of
death, we have checked our records and are submitting the following information in
duplicate. We suggest that you file one of these letters attached to the Pennsylvania Inven-
tory forms (RCC) to substantiate the balance you report.
Note that we have shown the correct registration for each account. Also, interest accrued to
the date of death, if any, is listed as a separate figure.
Very truly yours,
J~R..S fR. ~T /,C., OMP. ANY
{/}:1<<--:JM,;tP~<-'
01 i ve 1:01 ing(~ r/
Superv~sor .
Bookkeeping Dept.
Balance in account #4-1804-8 $4,998.65
This account was a joint account in the names of
J. Woodward Hertzler and Ardelle W. Hertzler.
OB/db
HEV-51B (3-79)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P. o. BOX 2970
HARRISBURG
17105
IN YOUR REPLY PLEASE
REFER TO
Investigation Division
NOTICE OF FILING OF APPRAISEMENT
Samuel B. Hertzler
802 Gobin St.
Carlisle, PA
JohnW. Hertzler, Jr.
RD #3, Box l34A
17013 Newville, PA ]7?41
(Executor or Administrator)
In Re: Estate of
',J.W. Hl'!'Y'T7. 1 P'Y'
r."mnp'Y'1 ::11'1 n
County - File No. ?J -78-0:< t; t;
Dear
You are hereby notified that the Original
appraisement in the estate ofJ ..VI. Hert:z; leI'
has been filed in the office of the Register of Wills of Cumberland
County on 3 Oetohep ,19---1--9 Said appraisement reflects the following valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
None
~~r;tJ!):d.-7 5
None
None
-$2~9 ,,093..75
L~ iF:) ! .:.2, "j' C C'
"
"~ 1-/.,'.)., 1..:..2./; (r-{l
As to such tax that is paid within three months from date of death, a five (5%) percent
discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months
when death occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months
when death occurred prior to December 22, 1965) from date of death, interest at the rate of six
(6%) percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within sixty
days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax
Act of 1961, 72 P. S. 2485-1001, P. L. 373.
Date
::l Ol'!t'nnp'Y' 1979
Signed ' .,Lj-ll (C-( (('i.. ,.:// " I ( ;
Title Appra:i ser
NOTE: This is not a bill.
RF \"~'4'J~r (13-78)
County, Number and Name (21) Cumberland
? ~umber 21-78-0255
r Oeath 5/1/78
SUMMARY
(INITIAL)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
" "''; Name Hertzler
(LAST NAME)
J.
(FIRST NAME)
w.
REPORT OF INHERITANCE TAX APPRAISER
~'l'J ul1dersigned duly appointed Inheritance Tax Appraiser in and for the County of ('l1m'h~""l iltld
ti, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
,,-', forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E".
/ I
/!,' ! ' / .
~ ':"'J.<1/; (t 'it ,,/ I ')" ,
.' " i, / I.. 'p(,! i L '- ,,'
INHERITANCE TAX APPRAISER
~l October 1979
REPORT OF THE REGISTER OF WILLS
undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect-
"! that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or
"hUf,t is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum
'" .: deduction.
REGISTER OF WILLS
H\/l~:\\jTOR
ADJUSTMENTS
V VALUE AS APPRAISED ODE (HARRISBURG USE ONL VI REMAINDER APPRAISEMENT CODE
A) $ ).1,..""", 00+ 92+
ule BI "".... ......." rrc:: 10+
edule EI ~,.."" 20+
},T,.."".,. 30+
TS ~')r::;a (\Q':1 7r::.
s 4()" 93-
ATE
'.<'., .,',,:hHoute
Pel _-,~;ifl 'iV \3ched
Jo; j~,'operty (Sch
Tp '>,h'1duie CI
,,"lOSS ASSE
Lp t: C eduction
'\,r,E FI
Ct ,!,;.oj:" OF EST
PRINCIPLE
FACTOR
VALUE
CODE
.1
v
; i-'E' estates or
~
E
or:
"...<1>0"'''.4........_$
ES'
A,5SESSMENTS _ $
t=
f.S
To
To
To
To"
To
Ex
To
f'EGIS'TER ONLY
CODE
COMPUTATION OF TAX
$
$
$
$
$
2%
6%
15%
*
TOTAL TAX
$
(*) As evidenced by Charitable
Exemption Ce rtlfi cates Issued
by the Secretary of Revenue.
L",
3
L" s s tox previously po id
BALANCE
r ''C, f p"jd within
~ t~,J f,
$
$
t=
$
Bt
/>.,'
Ii iNHERITANCE TAX DUE
)'cle 0:' 6% from
$
$
;.~ .:.
c
M
Es
ESTATE TAX ASSESSED
$
$
BALANCE DUE
$
A,
',dC' of 6% from
of,,:'
$
TOTAL TAX BALANCE $
PAID $
s
,:"des: (FOR USE IN HARRISBURG ONL Y)
ent
, ;)"11ent
6O-Life Estate
92+Remainder Appraisal
93-Remainder Deduction
93C-Charity
94-Remainder Residue
96-Success i ve
Life Estate
:T'J
,} (IF REGISTER ONLY
ADJUSTMENTS
'"E. Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason
Sllme should be noted below, with short explanation. '
REV.457 (8.78)
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG, PENNA. 17105
COMMONWEALTH OF PENNSYLVi\[JlA
RESIDENT INHERITANCE TAX
APPRAISEM ENT
c,,,, . L. __ 3- () (' T _ 1 q 7 q
COUNTY Gumberland
FiLE i\'O. 2.t::l.8-Q2,,55
Whereas, .T W !-I"''Y'T '7.1 "''Y' late of r.r1T'1 i ~ 1 ~
in the County of Cumberland Commonwealth of Pennsylvania, havil1q di~"d on
the _ 1 s t day of May 19 28, seized and possessed of an e:otat2
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Sandra Stone , an appraiser duly appointed according to law
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash
value of dill annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after ttle expiration
of any estate for life or for years. the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the la'Nt"j collateral
rate on any !;uch future interest.
DESCRIPTION OF ASSET UNIT Appraisc;rncnr
VALUES !\/ade for lnllcrit<illce
T'ax Purposes
$
~ . ~ ~ None
"'po Y\.,,...T'l ;> , .... 259.093 75
Transfers '-T,.......o
Jointlv Owned None
Total -~ -- --- - -.
. .
~ (.I..~ &-~ ((
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I I
I
-
.
-
.
.
~ I ----r--.
-+-
I I
I
I ,
! --
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I
Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity
with the law on this _ 3T'd day of Octobek '. '. /. . 19 79
-.--/ '~1I? <..1 ')(1. VLd') i '-
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