HomeMy WebLinkAbout04-27-79 (2)
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COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
1/;" 7/,7'
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 Re'.tenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
IN THE MATTER OF THE ESTATE OF } AFFIDAVIT OF
Sarah McCrea Chapman Jones
(STATE FULL NAME OF DECEDENT) EXECUTOR
Late of Lower Mifflin Twp., Cumberl~M.ty ADMINISTRATOR
State of Pennsylvania
County of Cumberland
} '"
Administrator
Executor
of the estate of the above-named decedent being duly sworn, depose
and "ay
(DAY)
, 19-'lL{testate leaving a last will, copy of which is hereto attached. }
(YEAR) OO~
Decedent died July
(MONTH)
Nome and oddress of attorney or }
ather authorized representotive te whom
011 correspondence should be mailed.
28
John McCrea. III
Newville, Pennsylvania 17241
That as such deponent is familiar with the affairs of said estate and the property constituting
(EX ECU TO R-ADMINIST RA TO R)
the as sets 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 following: -
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedules
wi th 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 detail 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 prior 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 secur:,ics owned by the decedent at the time of death, with the market value there-
of at such time.
In the case bf 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 t~ere is annexed to
said schedule, financial statements showing the assets and liabilities of said co-partnership or husiness.
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 character 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 !IIl1st be submitted. It should also set forth in itemized form, together wi.th 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 take 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 perUnent 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 COllY
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 passes at decedent's death by
virtue of the exercise by decedent, either individually, or jointly wi th another, or any power of appoint-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of' another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule 0 attached hereto and made part hereof' sets forth the names an() 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 benef'iciary.
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 anrl others, plus the date and place of record of instruments eff'ecting the vestiture of
real estate and the date of acquisition of personalty, plus the name, address and relfltionship, 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, inclurling funeral expenses paid;
family exemption, where applicable; costs of administration of this estate; counsel fees and ~ldiciary's
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli-
gious services, in consequence of the death of the decedent; debts and claims owing anrl unpairl at time of
death; taxes 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 piedged fbr 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.
Subscribed and sworn to before me this 2.7.....1.fi.....
"E", and "F" as directed therein,
That
have
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DOP.CA~/ A~RR:G:-;:. ~mAR'( PUBLIC ..
CAriLlS,E p:);cr). C:.';,18ERLMiJ COUNTY
MY COf.1;',~i;;Sh;N E\i':,~i:S /.UG. 16, 1932
Member, PennSY:'1"~iJ AS$uciJtic~ of Notaries
NOTE: Bef'ore signing affidavit make sure all blank spaces in the 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 statempnts requi rerl 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.
(City 01" Town and State)
Rc C-~4 ,4-73)
COMMONWEAL.TH OF PENtUYLVANIA
DEPARTMe"lT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRM,SFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "Aft
REAL PROPERTY
..
Real property in Pennsylvania, with statement of mortgage encU'mbrances 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 surviorship or tenancy by entireties should be reported on Schedule "E.")
The real property located in the Commonwealth of PennsylvanlQ 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 form state number of a.
cres; also statement 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 b. deducted from this schedule.
(1)
ASSESSED VALUE
"OR YEAR OF
DECEDENT'S
DEATH
1 .
"Chapman Lodge" two story log home wi h
detached garage situated on 22 acres
more or less at R. D. 3 Newville,
Pennsylvania, Lower Mifflin Township,
Cumberland County, Pennsylvania.
Value is average of two attached
appraisals. 8,200.00
Approximately 85.9 acres of undevel-
oped land located in Upper Makefield
Township, Bucks County, Pennsylvania
(one large tract of 81.9 acres and
four 1 acre lots). Appraisal
attached 24,330.00
2.
Insert this total opposite "real property", Schedule "A" in the X X X X X
"As Reported" column on the last page of this return.
(2)
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
ESTlMA TED
MARKET VALUE
--/,..
63,750.0Q/
/'
249,300.00/
$313,050.00
o \ ~ ., c ~ 1...~ . C \. ~
~evere
'Real 'Estate
115-119 tOeat 1-(ish St.
Carli.le, 'Pa. 17013
An Appraisal of Value on Property at R. D. 3 Newville, Pa.,
Lower hifflin Township and County of Cumberland. Property
Locally Known as Chapman Lodge.
Prepared for Farulers Trust Company and John HcCrea, ..o;squire,
CO-Lxecutors for the ~state of Sarah Lhapman Jones.
Submitted by Robert A. Suloman, Licensed Real ~state Broker.
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'Revere
'Real 'Estate
115- 11 9 Wat 1-Ugh St.
Carli.le, 'Pa. 11013
December 27, 197e
Mr. David C. Gority
Trust DeJ'&rtment
F Ilrmers Trust Company
1 \;est High Street
Carlisle, Pa. 17013
Dear .Hr. Gority:
According to your request, I have made an apprai.88.l of the property
sijuated at ii. D. 3 bewville, Pa., Lower .Mifflin Township and County
ot Cumberland and known locally al the Chapman Lodge. Said property
consists of a tract ot land containing 20 acres and 35 perches, along
with an additional 2 acres of adjacent land that has recently been
annexed. Said tract is improved with a two story home or loc con-
struction and detached garage.
The value shown represents the result of analysis ot the location,
size of tract, subdivision possibilities, accese and the dwelling
itself. Because of the unusual characteristics of the subject proper-
ty only a li1Lited nwnber ot comparable sales are available. However,
the market a.pproach method remains the most reliable method to determine
market value. Considering the a.bove mentioned factors, it is my opinion
that this property has a fair market value as of this date of ~64,OOO.
i<.mployment in and compensation for II1Rking this appraisal are in no
way or manner contingent upon the yalue reported and I certify that I
have no interest in the subject property, present or contemplated.
Sincerely yours,
R~1-~
Robert ^. Suloman
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Office 2.13-6195
,'>I~ g
GEORGE L. EBENER
REALTOR
APPRAISER - SALES - PROPERTY MANAGEMENT
139 WEST HIGH STREET
CARLISLE, PA. 17013
August 29, 1978
David C. Gority, Asst.
FARMERS TRUST COMPANY
1 West High street
Carlisle, Pennsylvania
Trust Officer
17013
Re:
Sara McCrea Chapman Estate
Dear t~r. Cori ty:
I am a licensed Real Estate Broker, licensed by the Commonwealth
of Pennsylvania, and have been actively engaged in the real estate
business for the past twenty-five years in theCumberland County area.
I am thoroughly familiar with real estate values in this area.
On August 23, 1978, I inspected the property of the Estate of Sara
McCrea Chapman located in Lower Mifflin Township, Cumberland County, Penn-
sylvania, to determine my opinion of its fair market value as of July 28,
1978~ her date of death.
The property is North of L. R. 21082 approximately 1~ miles East of
Route 233 near the Village of McCrea. It is all of the property as re-
corded in the office of the Recorder of Deeds for Cumberland County in
Deed Book "T", Vol. 10, Page 144, which contains approximately 20 Acres
35 Perches. It is assessed at $8200.00 for tax purposes. A strip of land
between the original Chapman Lodge tract and L. R. 21082, containing
approximately 5 Acres, is presently under contract to be purchased from
the McCrea Estate and is included in this appraisal.
This property is improved with a beautiful 2~ story log dwelling
with metal roof, more commonly known as the "Chapman Lodge." The main
section of the dwelling is 24 X 36 ft. in size with a one story 16 X 30'
extension to the rear. It has front and side porches and a rear porch
with patio.
The first level contains a large living room with open beam ceiling
and log burning stone fireplace; dining room 15 X 16'; kitchen with tile
floor and fireplace with woodburning stove; a pantry; a first floor powder
room with metal shower stall and large storage closet inside the side
entrance.
An open stairway leads to the second floor which consists of a
large master bedroom 14 X 26' with two closets and large stone fireplace.
Page. 2.
Re: Sara McCrea Chapman Estate
A large bedroom 24 X 14' with closet plus a smaller bedroom. The two
front bedrooms have doors leading to a screened balcony. Also on the
second floor is a bathroom with one-piece fiberglas tub and panelled
walls. The exterior walls of the rooms are log. The ceilings are wood
and the interior partitions are wood. There is a large attic for storage
and the attic floor is insulated.
The basement under the dwelling has poured concrete floor and foun-
dation walls. The heating system is oil fired hot water with two 275
gallon fuel tanks. The electrical service is 60 amp. This property was
built in the early 1930's and except for the furnace smoke pipe and
some spouting which should be replaced, it is in good condition.
In addition to the dwelling there is an 18 X 24' two story frame
garage with metal roof. This garage is equipped with an overhead garage
door. Above the garage is a large shop or storage area. This building too
is in good condition. In addition to the house and garage, there is a one
room log structure 14 X 12' in size with a large stone fireplace.
In my opinion the present day fair market value is $ 63,500.00.
I have no interest of any nature whatsoever in this property. This
opinion is given by me voluntarily and is without liability on my part.
Yours sfncerely,.
/, , . ,~"', ,-:: ~/f"
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#/ ,/ , ' (' .,' , /.,.
~4::.e;r~-?" -' ~k'/l
George/~. Ebener, REALTOR
GLE/jm
Enel: 4 photos.
SINCE 191.
[B
REALTOR'
Hugh B. Eastburn,
Realtors
156 N. STATE ST.. NEWTOWN, PA. 111940
(215) 968.6711
January 22, 1979
i
Mr. Dennis C. Caverly, Sr. Vice President and Trust Officer
Farmers Trust Company
Carlisle, PA 17013
I
if
RE: Fair Market Value and Appraisal of all lands in
Estate of Sarah McCrea Chapmsn Jones
Upper Makefield Twp., Bucks Co., PA
Tax Parcel #8 47-20-110;47-20-110-1;47-20-110-2;47-20-110-8;47-20-110-9
Dear Mr. Caverly:
As per your request, I have made a careful examination and appraisal of the
above captioned properties for the purpose of determining the fair market
value as of November 14, 1978.
In arriving at my final conclusion of value, I considered and analyzed and
have supporting data of all factors such as trends in the Aren, demand, zonini'.,
lack of public utilities, highest and best use, convenience to major centers,
tOpOgrbphy of the land, drainage and perculation questions, neighborhood, com-
parable or similar land sales in the area.
As a result of the above analysis, it is my ornm.on that the fair market vn]ue
of subject property as of November 15, 1978 is as follows:
FAIR MARKET VAllJE OF TAX PARCEL 1147-20-110 con-
sisting of 81.9 acres ~ ($2800.00 per acre).... ......$229,300.00
TAX PARCEL #47-20-110-1. . .. ...... . . . . . . . . . . . . . . . . . .
TAX PARCEL #47-20-110-2. . . . . . .. ... . ................
TAX PARCEL #47-20-110-8. .. . . . . . . . . . .. ... . .. . .. . . . ..
TAX PARCEL #47-20-110-9... . . .. . . . . .. .. .. . . . .. . . . . .. .. .
5,000.00
5,000.00
5)000.00
5,000.00
TOTAL FAIR MARKET VALUE OF VARIOUS PARCELS........... .$249,300.00
~x. Dennis C. Caverly
-2-
JanUi'ry 22, 1979
Respe,OtfullY sOOm tted,
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George B. Ermentrout, CRE
Recltor - Appraiser
GBE/hr
pee -3:=:
fiESlnENT DECEDENT
SCHEDULE "B"
PEHSONAL PROPEHTY
rOMMONWF:\LTH OF PENNSYLVANIA
TIL\NC:::F'EFl INHERIT!\NCE TAX
I KSTRUCTIONS: This Schedule must disclose all tangible and intangible personal prope~ty owned individually
by the decedent, at the time of his death. Property owned ~y the decedent ,jointly wi th another or others
must be listed under Schedule "E". Intangible personal properLY, titled in the nam,~ of the deceC:"!lt, but
payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds anci terna-
tive Lrust accounts, must be listed, despite the fRCt that they 2crc not of' the administered estate.
Tangible personal property should be listed first (e.g. jewelry, weai'ing 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 fir1uciary in said capacity, partnership interests, interest in anyundistributed
es tate of or income from any property held in trust under the will or agreement of another, even though
located outside of the State, at the time of death, should. be listed in this scrJeoule.
I tern
No.
ITE'M
List and describe fully
--~
UNIT !. ESTIMATED
VALUE MAPJillT VALUE
DEPARTMENT VALTJATIQN
(Do not write in
this space)
1 .
1\
. .. I 1, 809. 00
~ 2,069.00
'~ '\ 1,955.00
. ~...6' 130.00.
I ~3,000.00
..." 1 00 . 00.
2.
3.
4.
5.
6.
7.
8.
6,637.50
'" 11 9. 64
I
I"
I \ 7 , 300 . 00
'-.. 52.36
9.
(nser t this to tal opposi te "Personal Proper ty", Schedul e "B" in
the "As Reported" column on the last page of this return.
pee -~F
CO/l-IMONWH:\L'l'H Gli' PENNSYLVANB
THA.NFWEh INI-IERIT:\NCI<: TAX
~FSlnENT DECEDENT
SCHEDULE "B"
PERSON AlJ PHOPEHTY
lliSTRUCTIONS: This Schedule ITlust 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 !tE". Intangible personal property, titled in the nam.~ of the rlecedcnt, but
payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta-
t lve trust accounts, must be listed, despite the fact that they are not of the administe\"ed estate.
Tangibl e personal property should. be listed first (e. g. jewelry, wearing apparel, household
goods, and f'urnishings, hooks, paintings, automobiles, boats, etc.)
Intangible personal property, such as bonds, treasury certif'icates, 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 anyundistributed
estate of or income f'rom any property held in trust 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.
--,-". -
I t-c?m I
No.
I Tc1tl
List and describe fully
UNIT 1 ESTI~~~ED
VALUE MAPJ{E;f VALUE
DEPARTMENT VALUATIO:'
(Do not write in
this space)
19.
20.
21 .
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
$25,000 par Pennsylvania State Public
School Bldg. Authority (non pre-refunds)
6.25% due 11/1/96 4.00-123,500.00'
Interest to date of death on Item 19 ~- 381.94
$50,000 par Commonwealth of Pennsylvania I
State Public School Bldg. Authority,
3.60% due 11/1/83 85.625 1""42,812.50 i
Interest to date of death on Item 20 I I -'.. 440.00 I
$50,000 par School District of Philadel- ,'I .L/
phia General Obligation, 3.25% due I , I
3/1/85 7 .00 '.-,315,500.00 !
Interest to date of death on Item 21 ~663.54 I
$100 par R.C.A. Corp. Conv. Subordinate I ./f'
Debenture, 4.5% due 8/1/92 .3125 .' 72.31' II
Interest to date of death on Item 22 I' ~ 2.21
40 shs. American Can Company .875 \ 1,675.00.
Dividend on Item 23 of $.675 per share, J
declared June 27, 1978, payable on ~ . ./
August 25 to holders of record July 21, 978" " 27.00" ,
349 shs. Bankers Trust Company 3 .6875 12,803.94~
354 shs. Commonwealth Edison 2 .75 . 9,823.50
Dividend on Item 25 of $.60 per share, I I
declred June 8, 1978, payable August 1 ~i ~
to holders of record June 19, 1978 ! "212.40~~
124 shs. Commonwealth National Bank 3 .00 "'{.. '-4,340~0~ Y
1500 shs. Continental Group, Inc. 2 .687 44,531.2~~
472 shs. Delmarva Power & Light Co. 1.875" 6,549. OO/]
Dividend on Item 28 of $.32 per share, I I
declared June 23, 1978, payable July I ,4
31 to holders of record July 5, 1978 -....... 151. Olr I""
163 shs. E.I. Dupont de Nemours '.19,152.5o-~
1340 shs. Exxon Corp. .00 61,640.00/
200 shs. General Electric Co. .562 10, 712. 5CY/t~
806 shs. General Motors Corp. 6 .0625 50,022. 3&'.~.'~ I
700 shs. General Telephone & Electronics . ~
Corp. 2 .0625 20,343.75-"""
544 shs. Goodyear Tire & Rubber Co. 1 .3125 '9,418.00-/\
5 shs. International Business Machines 27 .50 '-,,1,387.58/
500 shs. International Telephone & Tele- I', j/
graph Co. 3 . 125 5,062. 50 /r
675 shs. Kraft, Inc.. 4 .125 1 ,809.38"'/..,....
1300 shs. Pennsylvanla Power & Light 2 .25 2.7,625.00'
28 shs. R.C. A. 2 .75'-805.00' 1
Dividend on Item 39 of $.35 per share, ....,
declared June 7, 1978, payable August 1 I"~"~"~ I
to holders of record June 19, 1978,'~ 9.80 1
1500 shs. Riggs National Bank 3 .25" 5,875. OO/f'/
700 shs. Union Carbide 3 .50" '27,650.00' /' /"
160 shs. Westinghouse Electric 2 .68751 3,790.00'
Bond and Mortgage of $16,000, unpaid J
balance $15,844.60, dtd. January 12, 197 i
,. .
lJ1Sert this total opposite "Personal Property", Schedule "B" in
the "As Reported" coluIlU1 on the last page of this return.
x X
Bee -35
CO\lMO\lWE\LTH OF PF<:\lNSYLVA,NIA
THANSFEt1 INHEIUTANCE TAX
nESr])l~~:r DECEDENT
SCHEDULE "B"
PERSONAL PIWPEHTY
~"i,~~
J~$i:,
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'56' - ~it,.S"!>
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1 NSTRlJC'i'l()'iS: This Sch(;ciule must disclose all tangible and intangible persona::' property oWdcd ~ndividua,liy
by tile del:edent, at the time of his death. Property owned by the decedent jointly wi th IHlother or Gt.hl;rs
Il,USl; De 11st.ed undei' Schedule "E". Intangible personal property, titled in the name of the decedent, but
payable i~t death to anothe,," or others, including but not limited to P.O.D. U. S. Saving;s Bonds and tenta.-
tive tl'USt ilCcolmts, must be I isted, despite the fact that they are not of the administered estate.
Tangible personal property should be Ii.sted first (e. g. jewelry, wearing apparel, household
goods, and I'lll'aishings, hooks, 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 anyundist.ribut.ed
eSVlte of or income from any property held in trust under the will or agreement of another, even though
located outsirle of the State, at the time of death, should be listed in this schedule.
Item
Nc.
I--
I
I
ITEM
List and describe fully
ESTIMATED
MARKEl' VALUE
UNIT
VALUE
DEPARTMENT VALlJATIOl'i
(Do not write in
this space)
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
to Sarah McCrea Chapman Jones; premises
in the Borough of Newville, Pa.; due
January 12, 1998, interest at 7%,
$124.50 of principal and interest per
month
Interest to date of death on Item 43
Bond and Mortgage of $25,000, unpaid
balance $13,524.89, dtd. June 23, 1969;
John D. Moore and Margaret R. Moore to
John McCrea assigned to Sarah Chapman
Jones October 23, 1969, premises at
R. D. 3 Newville, Pa,; due June 23, 1984
interest at 7%, payable semi-annually.
Beginning in 1973 a principal payment of
$1,042 semi-annually
Bond and Mortgage of $8,000, unpaid
balance $4,377.69. Same as Item 44.
Beginning in 1973 a principal payment of
$333 semi-annually
Assets received as heir of the Estate of
Katherine Jane Weist McCrea:
23 shs. First National Bank of Newville
1,265.00
Cash 52,108.20
Income cash from Agency Account, Trust
Department, Farmers Trust Company
Principal cash from Agency Account, Trust
Department, Farmers Trust Company
Cash, personal
Proceeds checking account #5-2384-4,
Farmers Trust Company
Proceeds checking account #050-514-5,
First National Bank of Newville
1977-78 Rebate of Real Estate Taxes on
Bucks County Farm I
Proceeds, American Express Travelers Chec}s
Refund, Automobile insurance
Patronage Refund, Adams Electric Corp.
John McCrea, III--Loan, Dated 6/29/78, No
Coins, Appraisal attacned
1nsel't tllis total opposite "Personal Property", Schedule "B" in
the "As Repor<~,edi? CO'lUfflIl on the last page of this return.
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(\ \..:. -\. ,,-\^, ~ 7. 0
Vll_UlJEll} \,;;;;!l-'jJlrrHlUil
'\:\TIQl'E &: EST.-\TE ,JEWELHY
('I .UTIIJ EU\I'l'tL\ISI'.H
August 10, 1978
j:il South lIano\!'r str!'l'l, Carlisi!', I'I'nn<.,yhania 1,01:1
(il.) ZU- IY;O
APPRAI SAL #98
{Ee-tate)
Eet[lte of SarWl EcCrea Chapman Jones
Farmer..: Trust Co, Executor
Carlisle, Pa. 17013
I he.ve exc>min ed the following items belonging to the estat e
of Sarah EcCrea Chapman Jones and. have set the value of these
items at current market prices. I assume no liability in regard
to any action that may be taken on the basis of this appra.isa1.
,
1. A metal Ingersoll open face watch with repousB~cover
depicting two profiles and marked "Souvenir of the '..iorlc.s
Fair,l/ "St. Louis 1904," the front dial depicting "The
Cascades, st. Louisll in color. Not in working order. C.1904
2. A 16-inch necklace of cultured pearls of poor Quality
(some pearls worn to center bead) with 14K gold clasp set
with three small diamonds. Modern.
3. A cultured pearl and metal brooch in free form, lacking
one pearl. I.1odern.
4. An imitation pearl necklace With a 14K gold filigree
b8rrel clasp. l,:odern.
5. A 14K whi te gold Hamil ton "Tlstwatch on a gold-fill ed
stretch bC'U1d. l.iodern.
6. An oval gold (untested) frane, 3 3/8 lnches by 2 3/4
inches containinG t painted miniature, the :c"eVS1'se (,1' frDs8
l'iith o:>!1P.te initials, the center initial being a..r1 "R~I C. 1900.
7. A l4K yellow ena white gold man's Watch chain with fetter
links, 14 inches long. C. 1920.
8. A paste ring in 1mi tat ion of a dia.mond ;,ri th two Er!'r>11
p3St es on eC'.ch side, Md 1 small lvo ry ea.rring.
9. A 14K yellow gold nari'ow, plain wedding bnnd.
(Continued on P
e ,,\
LJ
.............IN!:A
t!J'G'"
..~""''It
,; ~ ' ,.,..
.~- .
J't;t...d tjlo.."..:L.,.!O
. I' t1
~..t- (. -t"~H".h..'. l f'"l-:.
,.....,t~ ,..,. A..~ 4~"'f'"
VALUE
$30.00
$30.00
$10.00
$3.00
~15.00
,1100.00
~35.00
no vnlue
$3.00
,'M!t;....n.r.a
TNt":
r;:I<NNeVLVANlA .
METAII. .JE~LF.Rtt
A.--.oc;tATtO,. ",
..
".......
.-'
4lIoHl_~'i' '--
11 '. 11:'l
1IMIi1li1~i1;ili,,;t~~~';"W.,,',;;,~,."C::firI"io''''~~>iilifi;;.'~'
r@/izabtd6
(---;7
@ff6i/f,IIlUl
t\!'iTlQLE & ESTATE .JEWELRY 551 South Hanover Strept. Carlisle. Ppnnsylvania 170U
CERTU1ED t\PPRiUSER (717) 2"}3 . 1 YW
Page 2, Estate of Sar~~ McCrea Chapman Jones, August 10, 1978
(Continued)
10. A 14K yellow gold narrow wedding band with side
engraving.
VALUE
glO . 00
11. A plain platinum ntH'COW ~'led(Ung band.
12. A plHtinum (untested) eternity ring eet pave with smell
very dark sapphires. Modern.
$18.00
$75.00
13. A yellow gold, platinum topped wing centering a pearl
surrounded with 14 single-cut diamonds with a total approximate
weight of .60 carats. C. 1915. ~l75.00
14. A platinum filigree ring centering a medium quality
European cut diamond of approximately 1.75 carats, the
filigree inlaid with 8in~le-cut diamonds of varying size
totaling approximately .40 carats. One single-cut diamond
missing. C. 1920. ~1, 200. 00
IS. A Bet of six graduated sterling drinking cups, one
inset into other, and in a leather case. $40.00
16. An oval painted miniature portrait, profile of a man
facing left, eet in a leatherette daguerreotype caae. C. 1850. $35.00
17. A daguerreotype showing a. young boy seated, mounted in
a leatherette case. C. 186S. $15.00
18. A daguerreotype showing a young boy seated, set in a
leatherette dase, the cover missing. C. 1870. ,,$10.00
TOTAL VAL~ $1,~09.00
~'-~ ~~~
Eli abeth scnif~: Certified Appraiser
Certificate #1006
Pennsylvania State Antique Aseoclation
"".:""'81!'.;1I
{!le"
'-, . ..............~
, .\:2.
MI';.....er-..a
.~d."11,,,.,I,..,
.,t'", -4..,;~..,.,. t1""
THr
PEN""'.YLVANI.. .
"#,:'1" All. ..JEWELI!'.NW
A~AT'()N' ",'. ','
..........,Iww.... Jtft19 ..illt...... &~.......
.,S!i:::lIbef6 &f~6i IImall
,
;.
\'\ IIQI I. ^' ISI\ II. .JI\HIH\
I THTIIHIlU'I'H\lSU{
:)"11 SOlllh 1I.1l11l\l'r Sln'd, ('arlish', Pl'lIl1syl\ania 1,IlI:l
August 29, 1978
( 7 I 7) 2..1i - I YHI
Aor~ndhx to APPRAIS.l\L #98. )~8t'te of Sarah }'lcCrea Chapman J~
19. A loose white sapphire, .66 carat.
VALUE
$20.00
20. A platinum ring, one main stone defficient, Bet with
Et .66 carat cushion-cut old mine diamond, the shoulders of
the ring containing s1x .10 cnrat diamonds with a total
approximate weiGht in stones for the whole ring of 1.26
carat. Circa 1920. $500.00
21. A IhK gold And two-piece sardonyx Elntiaue ca.'11eo
brooch, imperfectl the top decoration broken but hanging
on Rtem. Circa 1~75.
22. p,n an tique gold-filled carnelian bar brooch .,;1 th
swirl ceco:oetion. Circa 1880.
23. An antioue ~old-fl11ed fob seal with initials
tn~raved on seAl surface. Circa 1880.
24. A watch chain with gold-filled spring ring. Untested.
25. A lady's mesh chain with gold-filled spring ring.
26. A small sterling brooch - Denmark.
27. An 2ntique faience scarab on metal holder.
2g. A lOK gold plain barpin.
29. A small two-piece black and white stone cameo set
in silver with en,wel surround.
30. 7 pieces of costume jewelry including religious
medal, mUEtard seed in glass, cufflinks, etc.
31. A l4K gold and cultured pearls brooch in the form
of mistletoe and two berr1es. Modern.
32. A metal frame containing photo of young boy.
33. A small metal pill box with mOBS agate top and
bottom. ::'odern.
Cont'd on Appendix.
MiI':~nI';M
C,,
!~~
~
,Z..t..d 1.......1.-,..
! ' r1
,-.1-' '- ....t.'h.'.'\..",. t /.'~'.
I
P.f!IMo,lv.... S."tc 1M",,,, l.-oc..rio..
$50.00
$3.5.00
$10.00
~20.00
$10.00
~5.00
$3.00
$10.00
$.5.00
no value
$20.00
no "\Blue
$3.00
P. 2
MEM_ THB ~..f<"-~,
Itllt~~ tqo'''f./;
.&.-oc:IATNJoJllll '~r-(;,'
Clizu/'",6 U~6il;'1/[1Il
\"II{11 I iI. 1ST \1' ./I\\ILln
('lInnfl]) \I'I'H\ISFH
5,')1 South lIallo\'!'r Strpd, ('arlislp. P\,Illlsdnmia l'ill!:!
ADPend~~ ApErai8~l #28, Estate of Sarah M. C. Jones, Pa~e~
34. A sma.ll sterling pill box '....ith engraved initials,
Circa 1890.
35. A elrr:ilar box 1r. st erllng gll t containing R small
faience 8cf?rab and a 8mall Florentine unset mosaic.
( 'i17) :! ~ :3 t:n 0
$8.00
$9.00
36. Two antique silver (untested) master salt spoons
engraved "Pa.rker, II the t,....o spoons (Circa 1850).... ..
(37 .gnd 38 in a 11.ght blue box)
37. ,I; r..an 18 l8K yellow and whl te gold watch chain with
swivel and spring ring. C. 1920. $45.00
$16. 00
38. Arl 8.ssortment of costume pieces including shirt studs,
.lm1 t8,tion black pearl cufflinke, etc. no value
(39 thro~gh 60 in a red box)
39. &'1 l8K gold mesh fob with u(}allia" medal suspended.
40. A 14K gold cigar cutter. Circa 1920.
41. A 601d engraved thimble.
42. A gold fob retracting pencil (untested).
43. A pair of M-O-P and l4K gold cufflinks with small
single-c~t diamond centers, plus 1 similar shirt stud.
Circa 1920.
44. A pair of 14K gold and initialed cufflinks.
45. A~ ~ntir.ue garnet bar brooch set in silver g11t.C.1890
46. An l8K gold wedding band.
47. A thin l8K gold ~~ard band.
48. A l4K gold lIowl" signet ring
49. Two worn signet rings
50. Three gold shirt studs
Cont1d on Appendix. P. ~
MP.....OF;JI
l!J...c'....~~~ .
~
,
~
...
,1\..,,;/ 1."..L,.,
,I L . \.. h:';' . ' . (1."
.......,Iwuti.t s.... ....c~ "~iario.
$125.00
$40.00
~20.00
$15.00
$25.00
$15.00
$15.00
$15.00
$4.00
$15.00
$7.00
$3.00
MEM_
THE
........"...VAM.A
.ETAIL '-W'BL_
4.-.oc"A,TH"'ll
(j/izuh(Jf6 6J(;6i fftJ/uJ/
\'\11<11 I, I-. IS I'll .II\\I-IH\
("Rill II 1l\1'1'1{\ISHt
')'11 sOllth 'LIIIO\l'r Slrt'"I, carlislt', 1't'lIl1syhanta 1-;01;
(ili) 2.t:) 1)'10
Append~ADpralsal #28t Estate of Sarah M. C. Jones, ~age-3
51.
52.
C::":l
-/-/.
54.
55.
56.
cu,:;
57.
58.
59.
60.
61.
62.
63.
6l.J..
65.
66.
67.
68.
A A:r.al1 nntioue gold-filled embossed locket
A pink spinel and gold pendant, no chain.
A small ivory miniature, unmounted.
A lhK gold pearl and old-mine diamond stickpln. C.1920
AD 18K gold and ruby stickpin. C. 1920.
An antique silver horseshoe stickpin set with rose-
dia.monds and Eapphlres. C. 1880.
A metal-set, metal coln stickpin, C. 1920.
A gold-filled lava cameo stickpin. C. 1900.
2 coetume pieces.
Four gold and pearl shirt studs in a red flannel
sack.
A l4K gold ~ruen wristwatch
A gold-filled wristwatch
A.'1 18K gold minute repeater watch in a hunters case,
the watch marked "Tiffany," engraved on both covers
with o~nate in~tials and inside the cover with
numerous narnes (prohably a. presentation piece). Both
the time movement and striking n:o\'err:ent out of order.
Circa 1900.
An open-face 18K gold. watch marked "Tiffanyll engraved
on oust cover "Alfred from Marie/Decemcer 25, 1919,.,t
the cover engraved ACM.
A set of three gold cases with blue enamel initials
ACM: cigarette case, calling card case, pillbox.
A gold CAse for book matches, ini tia1ed AMC.
~5.00
$15.00
$5.00
$50.00
$50.00
$15. 00
$2.00
$7.00
no value
~10.00
$15.00
$5.00
$400.00
$100.00
$250.00
$35.00
A ILK Gold small pillbox, engraved. J"lB $40.00
A sterling-gilt locket initialed AMC ~i7.00
APPENDIX TOTAL -~ 1:2~0b9:W
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_",~"__"''''.l'''''. ~.,41~.all". 17.7I:i'_..IU l!N.MMI"~_ ...J
Eric de Jonge
THIS IS TO CERTIFY that I,
. . . . . . . .' . . .. . .... .. . ., . .... . ...... .. . ~. . . ..... ~.... .... .... ............ -.......... ........ . . . . . . .. .. . . . " . . . . . . .. .. . .. . . . . ... o.
of the firm of . Er.i c... de.. .J.o.nge...C.on s.ul tan.ts.. ............... .... ......... ....................................................
located at ..2.717...l~Qr.th....F.r.of.l.t...s.t................city or town ....Har.r.i.sburg..........zone................
state ....... P e.nnRy.J.Y.~n~.a...}.?~.~.?.... ................... telephone number .. .7.17.-:-:-23.3.":":8.6.5.5. ....... ...... ........
am a membN of APPRAISERS ASSOCIATION OF AMERICA, INC. and a qualified appraiser of the articles
listed below; thM I have carefully examined said arti~les of personal property at the request of
name ... .Ex C.G .ut.Q r.S.,... .E.s. t.a.t~... 9.t:... .s.ar.Q... .N~.C.:r.~.P.-... .J.QD ~.~..................
address " ~~.{.~!.'.r:r!.!? r.?.. .:~.~~.;.?t..~.?.~ ...... ~ ...~~~.~~...I.!~.g~~...~~E.<;,~.~ ........ ..........
.., ....Q.sn::.J..:!-.R.:J,~.....p..~m.D.~y.;l;.y.~D.:h~.....}.?Q.~;?.... ........................... ........
and in my judgment their current values are as follows,
ARTICLE
APPRAISED VALUE
----
------
DESCRIPTION
Furniture
Tall clock, carved oak, floral and lea
decorations, brass dial, 30-hour move
ment, France or Germany, circa 1800,
9'4/1 high $ 600.00/
Sideboard, carved oak, in the 17th cen
tury style, scroll, floral and cherub
head decorations, two panelled cup-
board doors in top section and two pa-
nelled cupboard doors in base, panei-
led sides, late 19th century, 68/1H,
56"W, 24"D 550.00;1
Worktable, mahogany, 1 drawer, serpen-
tine top, panelled door in base, Ame-
rica, ca. 1845, 29"H, top 19"x14" 130.00
Footstool, mahogany, upholstered top,
America, circa 1840, 10"x14" 75.00
Banquet table, mahogany, three section,
two demi-lune ends, reeded ani turned
legs, America, circa 1800, 48" wide,
108/1 extended 1,750.00
Corner cupboard, pine, upper section
with two-panel door and panelled door
in base, four interior shelves, Americ ,
mid-19th century, 82"H, 43 "VI
Pair painted /lfancy" chairs, 4-spi~1dle
backrest,yellow base color with floral
decorations, bamboo turnings, shaped
plankbottom seats, Ameruca, circa 1820
34"H
475.00
150.00
Slantlid desk, mahogany, interior with
five valanced pigeon holes and 5 over
3 drawers, four graduated drawers in
base, bracket feet, America, circa
1790-1800, 40"H, 36/1W,
Worktable, cherry, 1 drawer, four squa
re tapering legs, America, circa 1830,
29/1H, top 20"x17"
975.00
150.00
$4,855.00
Note:
Signed .t:?c~.~...~.~~.?d.e Jonge
/~., App,.lse,
Date
r~ .Ld It,
. ..(.,...r,. .............................................
19..?f.':.....
AATICLf
apprat~al
DfSQIPTION
Chest of drawers, mahogany, four cock-
beaded graduated drawers, panelled si-
des, shaped skirt between turned feet,
America, circa 1810-1820,43 "H, 40~t'VJ
vfuatnot stand, four tiers, walnut, two
drawers in base, pierced gallery and
sides, America, circa 1875-1890, 47"H,
29"W
Worktable, cherry, 1 drawer, square ta-
pering legs, America, circa 1825-1835,
top 17"x17"
High chest of drawers (highboy), stri-
ped maple, swan neck pediment with fi-
nials, 4 graduated drawers in upper see
tion, 2 drawers in base section, shaped
skirt between cabriole legs, New Eng-
land type, early 20th century, 72"H
Four "fancy" black painted sidechairs,
four spindle backrests, gilt decoration,
rushseats, America, circa 1840, 35"H
Looking glass, ogee mahogany frame,
America, circa 1835-1845, 23~"x33~"
Looking glass, ogee mahogany frame,
America, circa 1835-1845, 23"x16}2"
Looking glass, ogee mahogany frame,
America, circa 1835-1845, 26"x14"
Looking glass, ogee mahogany frame,
America, circa 1835-1845, 29"x21"
Looking glass, ogee frame, mahogany,
America, circa 1835-1845, 23~"x17"
Looking glass, ogee mahogany frame.
America, circa 1835-1845,21"x14"
Looking glass, two sections, upper sec-
tion with ~glomis~ landscape painting,
gilt frame, America, circa 1800-1820,
19"x11"
Washstand, pine, shaped splashboard,
1 drawer, shelf below, turned legs, Arne
rica, circa 1840-1850, 32"H, 23"W
Washstand, pine, shaped splashboard,
1 drawer, shelf below, block and turned
feet, America, Circa 1840-1859,32"H,22"
Child's chair, red painted pine, shaped
crestrail, 3-halfspindle backrest, plan -
bottom seat turned legs, America, circa
1830-1850, 27}2"H
Worktable, cherry, 1 drawer, turned leg,
America, circa 1830-1850, top 18"x24}2"
APPRAISED V AWE
$ 750.00
195.00
150.00
500.00
380.00
95.00
60.00
60.00
75.00
60.00
60.00
175.00
150.00
1 75.00
95.00
125.00
$3,105.00
Note:
FORM C 10.71
Sig~" 0<.. ~riC de Jonge
Apprailer
2
Page
".' ,.w,....._,w_.''''''-.,'''.,..._.,'''''....." ...., .""...,,,..-......._,....~,'*"'..lIII ,.......-
~praiJal
ARTICLE
DESCRIPTION
Child's arm rocking chair, pine, 3spin-
dle backrest, shaped crestrail, plank
bottom seat, America, circa 1840, 25"H
Windsor sidechair, pine and hickory,
6 spindle backrest, plank bottom seat,
America, circa 1850, 34"H
Looking glass, walnut frame, incised
carvings, corner blocks, America, circa
1880, 36YzlX22Yz"
Set of six Windsor sidechairs, 4-arrow
spindle backrests, arrow shape front
stretchers, plank bottom seats, America
circa 1830-1840, 33"H
Dropleaf table, walnut, four square ta-
pering legs, America,circa 1800, top
open 39"x38"
Overmantel looking glass, 3 sections,
frame gilded with half-columns and cor-
ner blocks, American Empire, 21YzlX59"
Foldover cardtable, maho[';any, 1 drawer,
cockbeaded, four square tapering swing
leGS terminating in spade feet, stripe
inlays, America, circa 1780-1790, top
of:len 37"x39"
Grand Piano, mahogany, carved bulbous
legs, Steinway & Sons, New York, last
Patent date 1876, #122917, with maho-
gany Queen Anne style piano bench
Cradle, walnut, shaped sides and ends,
molded and shaped rockers, America,cir-
ca 1800, 43 II long
High chest of drawers, 2 sections,cherr ,
four cockbeaded graduated drawers in
upper section, 3 drawers in base, sha-
ped skirt, cabriole legs terminating
in penny feet, New England, circa 1770-
1790, 66"H, 39"W, 20"D
Set of four "fancy" sidechairs, pain-
ted floral decorations, vase shape
splats, plankbottom shaped seats, Ame-
rica, circa 1830-1835,35"H
Set of nine sidechairs, cherry,roll ed-
~e crestrails, vase shape splats, rush
and caned seats, America, circa 1840,
34"H
Vlorktable, cherry, 2 drawers, block
and turned legs, America, circa 1880,
28"H, top 24"x18"
Tripod lamptable, walnut, baluster co-
lumn, slipper feet, America, circa 1800
25"H, top 17" iHameter
Note:
APPRAISED V AWE
$ 100.00
65.00
60.00
540.00~
395.00
375.00
1,250.00
4,500.00
275.00
3,750.00
600.00
675.00
150.00
295.00
$13,030.00
Si9ne~ '. CI.., kr- Eric de..J().~~e
AppreiMr
Page 3
FOAMI C lO~7J
_~.lllbll "'_R' .,_,,,,,~_,,<_._,,~.,.,,.,,.,~."_~__.._,...,,,,.~,..,.,,,~._.,._,......_,,--"-,..........-=--,~-_.,_.'"---
,~:;..-....:,~,..;..,..u,"W',"f_.~-~..'_-"'.,.,'-"',"'i''''';,~~w',."~~."'''''''_,,...;F>!.~ ._ ~ 1. all if~~~ L i>'l ._'l_,.<~tlJII.lIII~ I!lIIWII. .11
~prai5al
AATICU
DESCRIPTION
Gentleman's armchair, mahogany, carved
grape and leaf crestrail, carved cabri
ole legs, red velvet covering, 4311H,
circa 1860-1865
'ravern table, pi ~1e, four tapering spla-
yed legs, 25"H, top 24"x1811, America,
circa 1800-1825
Note:
Armchair, seven bamboo spindle backrest,
painted yellow with painted floral crest-
rail, shaped seat, bamboo turned legs,
America, circa 1825-1835, 331f"H
Corner cupboard, pine, upper section
with six-raised panel doors, base with
two raised panel cupboard doors, crown
molding, 85"H,48"W
Armchair, mahogany, gothic splat back-
rest, carved decorations, slip seat,
Centennial-Chippendale, late 19th cen-
tury, 39"H
Worktable, pine, dropleaves, 2 drawers,
turned legs, America, 19th century,
top 19"x3311
Bookcase, oak, spindled gallery, flu-
ted stiles, 2 glassed doors, fluting
on sides, 4 interior shelves, America,
circa 1880-1890, 64"1-1, 3G"W
Bookcase, mahogany, carved gallery,flu-
ted half columns on sides, 2 glassed
doors, 2 drawers below, panelled sides,
America, circa 1900, 6411H, 50"W
Three ogee frame looking glasses, maho-
gany, America, circa 1835-1845, 241f"x
37"; 35"x19" ;3G"x24"
Extension table, oak, four block and
ribbed legs, America, circa 1850, top
42"x52"
~m~mmn eupboard, mahogany, two 4-panel
doors in upper section, 2 panelled door
in base, 2-panel sides, ch2.mfered cor-
ners, 6 interior shelves, America, cir-
ca 1890-1900, 70"H, 47"\'1
Bureau, mahogany, 2 drawers above top,
1 drawer in apron, shaped uprights sup-
porting rectangular swing mirror, rect-
angular shaped legs, America, circa
1845-1855, 5811H, 36"W,19"D
Tallclock, walnut, raised panel base,
fluted corner moldings, bracket feet,
hood with fluted columns, 8-day brass
movement, painted dial with signature:
ADAN BRAf'[T, swan neck pediment wi th ,
carved keystone, finials and brass ro- I
3et47e-e-, Pe71n3ylv~t.,ia, circ/l 1000, 7'J"Il
APPRAISED V AWf
~ 400.00
395.00
225.00
750.00
395.00
195.00
395.00
500.00
225.00
250.00
200.00
325.00/
4,000.00
$8,255.00
Signed ~-(c ~ I~ric de J.onf~e
r rv7 Appr.i..,
Page
4
FORM C 10.71
AATIClf
"","",,_''''''.V~N'''''''''$'''__''';\"'''';~''.",_~''',".I!l~''';~''C<OO:~_'_'''. 'WI ...,~_,,,._... ,......"",.........._.;,..,,,,,.....,,....._,..._,....,...."_.,
~prai~a(
DESCAIPTION
Tilttop table, walnut, dished top with
molded rim, birdcage above bulbous co-
lumn, tripod cabriole legs terminating
in snake 1~eet, 33~" diameter top, PhilcL
delphia, circa 1770-1790
Victorian fireplace screen, ball and
spirldle in square frame, tapestry inser
with Paul and Virginie (?) scene, cur-
ved stretcher feet, America, circa 1890
1900, ta.pestry 25"x25", 41"H, 35"\'!
Seven "fancy" sidechairs, striped maple
crestrail with painted black stripe
frame, center rails with octagonal pa-
nel flanked by carved and painted lilie ,
balloon seat, flat curved front stretch r,
turned legs with gilding, rush seat,
America, circa 1820-1830, 32~"H
Worktable, walnut and cherry, 2 drawers
top with applied edges, twist-turned
legs, America, circa 1830-1845, 29~"H,
top ?0-3/4"x 15"
Washstand, pine, and poplar, s8aped
gallery, 1 drawer with cut-out shelf be
low, turned legs and feet, America,
circa 1870-1885, 34~"H, 22-3/4"x17-3/4"
Pair of console tables, mahogany, ser-
pentine topd, leaf carved aprons, ca-
brio~e legs terminating in volute feet,
early 20th century, 30"H, 26"x16-3/4"
Sideboard, mahogany, 3 over 2 drawers,
panelled cupboard doors, panelled sides
twist-turned side columns, ribbed feet
v,i th bronze lio'l-paw shoes, America,
circa 1830-1840, 44!;;"H,58"W, 23"D
Escritoire, mahogany, tambour top slide ,
interior with 4 over 2 drawers,2 valan-
ced pigeonholes, base with 3 cockbeaded
gradua ted dra'\'rers, panelled sides, tur-
ned legs, ribbed stiles, America, circa
1790-1815, 4G"H, 39~"Vl
High chest of drawers, walnut, 2 over
3 over 2 drawers, cabriole legs with
shell carved knees, circa 1900-1920,
56"H, 24"\'!
Droplid storage chest, teakwood, lid,
front,back, and sides completely cove-
red with bas-relief carvings of court
scenes, dragons and flora designs,
carved handles, China, 20th ce~tury,
brass hardware, 22"H, 41,,\.J,21"D
Tripod lamptable, walnut and maple,flat
cabriole legs, turned colum~s, 19th cen
tury, America, 28;~"H,top 2A-3/4"x17-3/4'
Note:
FOR"" C 10.71
s,gne~" ..e. .( ....,..
r.::
Page ,)
APPRAISED V AlUf
$ 2,500.00
200.00
945.001
225.00/
200.00 r~
150.00/
950.00 /
1,600.00"
395.001
675.00"
125.00/
$7,96~).OO
Ericde.},()1'jge
Appte;..,
~.""."_.,.,.~".,.,."':.-"',';!..'''I_",;~.-.",-:..'.,,,.<!<~,..-.,,,;_"."":!l';;~~~*"",!W\I'1IiA~~W'i'
n 1J1I1,--~ :'l!IlUIll"~
1'" JIJ!..~ljllAlJ;>...!l<<:,'_..,._..~. ..Ik_~__,","",,,""'_"''-''''''''''''-!_''''''_'''~'"'''''''"''-'''''''_~'''.''
apprai~al
AlTlClf
I DESCRIPTION
Cannonball high post bed, mahogany,sha-
ped headboard, turned footrail, turned
posts and feet, with boxspring, circa
1880-1900, 59"H, 43"W
Tilttop lamptable, cherry, notched cor-
ner top, vase and ring turned column,
flat cabriole spider legs tripod, ter-
minating i~ spade feet, America, circa
18(0(; 28;f"H, top 24"x16-3/4"
Cardtable, mahogany, rounded corner top,
apron with carved palmetto leaf corners,
round column over shaped base, carved
lion paw and leaf feet, America, circa
mid-19th century, top open 34"x34"
Watercolor, House on Pond, signed:SAN-
SEvlI TCH, cO'"1temporary American artist,
matted and f'ramec1 18"x24"
Pel t 'j t:L ':lgS ,
Gr\a,~)l'"lic S , e t
'vIa tercolor, Log House, signed: R. IIECKMAt{ ,
69, contemporary American artist,20"x321
Watercolor, ~iliite Frame House, signed:
SANSE''l1TCH, cO':1temporary American artis ,
Sept. 1941, 22;f"x28"
Oil on canvas, Calves and Ducks, unsig-
ned, ornate gilt-gesso frame, 19th cen-
tury, 38" x31 "
Antiphonal leaf, vellum, black letterin
on red li"1e8, 17th century, framed,
31"x22"
Oil on canvas, Clam Diggers, signed:r.1.R.
DIXON, 19th century American artist, can
vas size 10"x16, gilt-gesso frame 19"x2 "
Oil on panel, Stillife with Fruit, sig-
ned with initials L.R. or n.L., panel
::;ize 10"x14", gilt-gesso frame 201lx24"
Oil on canvas, Italian Landscape with
Peasan ts, signed: I-I. CORRODI, RENY (H. D. S.
Corradi; 1844-1905, Italy), canvas size
25Ix48", [';ilt-[1esso frame 33"x56"
Rugs, Carpets Oriental rug, blue, boteh design, Dage-
stan, Iran, 4'1"x6'61l
Caucasian rug, red background with dia-
mO'ld pattern, 5'21Ix8'2"
BOkhara, red background, 3'2"x 5'411
Oriental carpet, red background, floral
center, Sarouk, 9'7"x13'4"
Oriental carpet, brown Meshed, 7'2"x9'3"
Oriental runner, red design, 3'5"x15'9"
Oriemtal runner, red floral overall
design, blue background, 2'9"x9'31l
APPRAISED V AWE
$ 200.00/
460.00~
650.00'
195.00
125.00
150.00
300.00
100.00
350.00
200.00
3,500.00
700.00
950.00
500.00
5,500.00
1,750.00
975.00
600.001
$17,205.00
Note:
S;9n~" f:L,.
/.-y.-EriC de Jonge
AppI.i..,.
G
Page
FORM C 10.11
;;m."'~:j~~":J"*'~~":-_i"P~"jl'~'~!..r;:~~""~;-.~tlQ_,_-_.
~ !
JL "
JJ
> J$.lill-L.t>'_..'~ 0 '" 'IW.~" _.,...__..,~'''''____..",.._,'~~_....-.'-...
.l- .1 It
~prat~al
AlTICU
I DfSQIPTION I
Oriental rug, center medallion,314"X417l'
Caucasian carpet, 3'3"x612"
Walnut wallrack with 18 sterling silverI
souvenir and commemorative coffee spoon~,
various designs and manufacturers
Sterlingsilver handcrafted bowl with
fluted sides, 8)2" diameter, marked:
S8-nbor'1, I-1exico
Sterlirgsilver bowl,4" diameter, en
suite to preceeding
Two sterling silver vegetable dishes,
8jf"x12;:2", en sui te to above
Sterling silver chocolate pot, beaded
lid, panelled sides, 8}~"H, Nfg.: Simons
Brothers & Co., Philadelphia
Cut Crystal cookie jar, fluted body,
star bottom design, Mfg.: Doerflinger,
Pennsylvania, sterling silver collar,9}i"
Sterling silver cigaret box, 5"x3;~"x2"
Sterling silver footed marmelade bowl
with ladle, Mfg.: Jensen, Denmark, 4"H
Sterling silver flatware service for
eight, consisting of: 8 place knives,
8 place forks,S salad forks,8teaspoons,
8 cold beverage spoons, 8 flat butter
spreaders, 1 flat server, 1 pie server,
1 lemon fork, 1 pickle fork, "Snolid!'op"
pattern, Mfg.: The Gorham Corporation,
Providence, R.I.
Sterling silver stuffing spoon, English
date letter of 1910
Silver and
Silver Plate
Sterling silver asparagus server, uni-
denfied maker
Eight sterling silver demi-tasse spoons
Six sterling silver butter spreaders,
One grapefruit sterling silver spoo~,
Ivrfg. :\Vhiting r.lfg. Co., providence,R.I.
Seven various sterling silver ladles,va
rious sizes and manufacturers
Thirteen sterling silver various butter
knives and stretchers, various designs
and manufacturers
Eleven sterling silver coffee spoons,
various designs and manufacturers
Seven miscellaneous oyster and pickle
forks, various designs and manufacturer /
sterling silver
One sterling silver large ladle, Mfg.:
Alvin Corporation, Providence, R.I.
Note:
Si9~" _ L
-~EriG de Jonge
Appr.iHr
Page 7
FolltM C IO~71
APPRAISED V AWE
$ 300.00
275.00
270.00
250.00
150.00
300.00
95.00
175.00
80.00
65.00
1,380.00J
95.00
85.00
250.00
175.00
130.00
110.00
70.00
95.00
$4,1r:;O,no
1l'"",,,,..l~~"""'<"~~":"1"J:&"!":\t.'1,;"'''''''_~,?i'~l!tf'~~B'~_l%1,,...,.,.
- -.
,_..~__._.Ib.. " .U
] 1..,....J, ~"."""""'. ,. .'"""'~. ".,..._~~~~~. .~..,..JL,....."b..L ~
""" - ..,~~--=.-"' _~.~..._,!I!ll."'!~~.[ . JtIf Jl.1
appraiSal
AaTlaE
DESCRIPTION
L APPRAISED V AWE
Pair sterlinG silver base hurricane
lamps (candle) with intaglio decorated
crystal shades, 11"H
Sterling silver repousse fruit design
bowl, lobed rim, swirled interior,
13" diameter, 3;,~"1I
Twentyfour miscellaneous sterling silvc
tea and coffeespoons, various designs
and manufacturers
Sterling si I vel'" fluted bowl, 6"x9J~"
Sterling silver fluted bowl, 12"x8",
~) 175.00
200.00
240.00
175.00
250.00
Glass
Cobalt blue blown glass vase, panelled
sides, button base over foot, signed:
Val-Lambert, Be 19i um, 12;f"H
Iridescent carnival glass compote, 5;~"H
8;,~1I diameter VIi th six matching berry
bowls,Northwoocl
Cut crystal bowl, multiple stars in
oval patterm., serrated rim 8" diameter
Cut crystal bowl, en suite to above,
9 ,1~" cIi amete r
225.00
275.00
200.00
275.00
cut crystal relish dish, stars in loops
design, serrated rim, 4;~ II xl ~~"
Cut crystal pitcher, fan and lozenge
pattern, sterling silver rim and spout,
101lH
Cut crystal bowl, star, dot and diamond
tt +- d I h d " 101/11 d'
pa ern, serraL.e o.e rlm, /2" l3Jne-
ter, 511H
125.00
250.00
395.00
Ceral"lics
Twelve porcelain handpainted floral de-
coration bread and butter plates and
six matching cups and saucers, gilt rim
240.00
Twelve porcelain dinner plates, hand-
painted designs, gilt rims, one 15"x18/~ I
platter, twelve luncheon plates, three
cups and saucers, Royal Cauldon, Englan
Porcelain polychromed centerpiece, cupi
figure on shell, gold encrusted,9"xlO",
Dresden, Germany
Porcelain reticulated rim plate, poly-
chrome floral decorations, lO" diameter
Mfg. C. Thieme, Potschappel, Germany
Blue and white Nanking Ginger Jar, G"H,
Chi'1a, 18th ce':1tury
Blue and white Canton plate, butterfly
UDder rim, 12" diameter, China, ca.1800
Porcelain goblet, Coronation George V
arid Elizabeth, 1937, 4"H, Copeland-Spod
210.00
250.00
95.00
150.00
100.00
75.00
$3.90~~.OO
Note:
s;gn.~ 04.~riG q~..J.Q.nlle
Apprei_
()
Page 0
FOAM C 10.71
"""'''~c'~:''''''i~'''''il'''t''~"1i:~*~m'''':'j",li.~~~'~;W~,, J .>1A'lU._ll. _.' .",", ,JIJJ.IJI,.".,. ....".~ ,m.~"",!",.,."..!,...~""_,,, ^~",'. .,'"", ,.,J'.. .Jb~L J~~.~Jl).,~._, I~~
apprai~al
AIITlCU
DESCRIPTION
Porcelain Coronation Mug for King Edwar
VIII, 1937
Porcelain Jubilee mug for the Diamond
Jubilee of Queen Victoria, 1897, Royal
Doulto'l
Porcelain Coro'lation pitcher, Queen Eli
zabcth II, 1953, Hedewood
Porcelain Coronation lidded box, Duke
of Edinburgh, 1953, 4Yz" x4]~", W~gwoocl
Porcelain Coronation cup, Queen Eliza-
beth and Duke of Edinburgh, 1953
Staffordshire, blue decoration, "Ori.en-
tal" pattern, 11"x14"
Twelve limited edition plates "London
Views", 10" diameter, Wedgwood
Fifteen limited edition plates." Dela-
ware Tercentennial Celebration 1938",
various views, 10Yz" diameter, Spade
Twelve salad plates, "Etruria" pattern,
8;~1t diameter, Vledgwood
Stoppered ceramic bottle, flat pear sha
ped body, gilt decorations, sides with
handpainted medallions of a domestic
scene and fighters on horseback on othe
side, 171tH, Dresden, Germany
Stoppered ceramic bottle, gilt handles
and applied floral decorations, pear-
shaped ribbed body, 17"H, rUnton, Eng-
land
Eleven porcelain lun~heon plates, flo-
ral and ~ilt decorations, Porcelulnes
GDA, Limoges, France
Four black decoration Staffordshire
plates, "Cyprus" pattern, 10]f" , Daven-
port, England
O..,e each platter as above, 12"x16" and
10"x141t
One pebbled copper lustre pi tcher, 2]2",
and one similar pitcher 7", England
Six ceramic decorated bud vases, gilt
acce..,ts, 1880-1890, various sizes
Collection of eighteen various pi..,k de-
corated Staffordshire plates, cups and
saucers, various designs and sizes
Twelve porcelain luncheon plates, Japa-
nese polychrome designs, Haviland and
Co., Limoges, France
Eleven various design "Famille Rose"
SYz" Chinese Exportware plates,19th cent
I
- ,.----- ~l),.. !~,,__.,~,.IllIII, _lIIlIlIl.
APPRAISED V AWE
s
65.00
95.00
100.00
50.00
50.00
75.00
240.00
300.00
120.00
295.00
350.00
110.00
80.00
90.00
65.00
60.00
180.00
300.00
825.00
$3,450.00
Note:
s;gn0v,../~
Page
9
FORM C 10-71
Eric de.. Jonge
AppraiHt
~~~i':\Wf!I":'~J,\1t'Ii~~~~;~_".,~Ull:;.L~I~~IL I l.lIJl,.J_JJ..!U,..~~,JIII:llIU IIIlJ ,.,.c~.ltW'llm'_RllI!lll!lllIlll,J_~_.u.., _...U~"........_.!IIIIIII!II!lI.1 l_'
~prat~al
AlTlCU
DESCltIPTION
Twelve "Butterfly" pattern bread and
butter porcelain plates, Limoges,France
Twelve porcelain "Bird of Paradise" pO-1
lycrlrome and 8il t luncheon plates t 9" t I
Tiffany & Co., Distr., Mfg. Booth, EnS-I
l:J.nd
APPRAISED VAlUE
$ 300.00
300.00
Var:let
Bronze statue of a Homan ','Joman OD rou':1d
plinth, 27"II. signed: nelll-Roma (Hober
to Mellit 1B85-1958t Hornet Italy)
I'I~).rble stand, flecked black twist-tur-
ned shctft, round top, oc tagonal base,
40"lr
2,500.00
750.00
Mantel clock, gilded bronze figure of
a seated woman,elaborate gilded bronze
decorations, painted porcelain dial,
8-day brass movement, France, 19th cen-
tury, 17"H, base 17" wide
Pair brass candlesticks, baluster stem,
square b::Lse wi th chamfered corners, 10"
Bro'lze base lamp, 25" high with domed
floral painted glass shade 18~f" diamete
Mantel clock, mahogany, butterfly and
stripe inlay, silvered dial, 8-day bras~
novernent, ball feet and finials, 1911H,
Tiffa'lY & Co., New York
Copper chestnut roaster, perforated lid,
9'/" ,}. ~m t ' 4'/"1-1
'/2 CJ, a,. e e r , /2 '
950.00
100.00
39!:,.00
750.00
100.00
Ggee marltel clock, mahogany, 8-day bras
movement, signed: Smith & Goodrich, Dri
tal, Conn., interior label, door with
rever~3e paJ.nting "View of Broadway,
I,few YOf'k:, ?9"11, 12.45.-1847
DrESS bed warmin~ pan, pierced lid de-
cor;xl..io'ls with urn ce':lter, sausage tur-
nr~(1 htl~ldle, c,il'ca 1750-1775,37" long,
14" diameter
~ '):") .00
295.00
3rass bed ',varmi ng pan, engraved floral
decorations on lid, circa 1800-1825,
30" long, 1111 diameter
Wrought iron peel, double volute handle
end, 46", ca 1800-1830
Tin footbath, japanned, decorated exte-
rioI', side handles, 19th century, 7:~"H,
oval 15;~"x18"
Mantel clock, mahogany, white dial,
8-day brass movement, 13 "H, f-Tew Haven
(flock Co., 13 "II
Black marble mantel clock, 30 hour bras~
movement, 12"H, France t but wi th inse ri ')-
tion: Hyde & GOOdrich, New Orleans,
I circa 1900
125.00
100.00
125.00
150.00
175.00
$7,510.00
Note:
s;gn~"
ex...~, Eric, de !.()'l,~e
Apprais.,
Page
10
FOAM ~ 10.71
~;.l'lll'!!ll~",.,,~_1_4...
_..,,---6 lL,~.", 11.. ,~I~II~...._L."~J'~l,'~~!ll.t"~.,;;lj,,A,,,~..i..., .L '. ...J1U .k;....IIlII.__n,_~[j. _I J
~pratSal
.v...l ..Ii. .._'
AlTICll
DfSQIPTiON
A.PPRAISED V A.i.UE
Library, approximately 2,500 volumes
containm;boo1<:s of li~;erary interest,
history, arts, and travel; various
sizes, dates, and publishers
$ 2,500.00
s U I:1 r.1 A H Y
P<l.ge 1 S 4,8~)5.00
Page :2 $ 3,105.00
Page 3 ,t< 13,030.00
.:p
Page 4 d1 8,25:).00
.p
Page 5 $ 7,965.00
Page 6 $ 17,205.00
Page 7 ~ 4,350.00
~...)
Page 8 $ 3,905.00
Page C\ ;:; 3,430.00
Page 10 :1'. 7,510.00
Page 11 '" 2,500.00
10.;)
TOTAL .~ $ 76 J 130.00
Note:
Si9~'
~
./ Eric
.----r-. .. ...
de ~.()DgEl
ApPfli,.r
Pllge 11 of 11
~ORM C 10.71
<to
If)
5.CC
2. SO
1.0C;
1.00
1. CO
1 . C)O
1.0C
1 .00
1.00
.00
'",I')
. '.j ..,
1 of J >:11.;<
COIN Ah"H^ISA~
The followinc is my appraisal of the coj.ns
in the Estate of Sarah Chapman Jones;
1910
1878
1850
1854
1896-0
1921
1922
1934
HH6
1924
1936
GOLD
Indian
Co ronc:t
Liberty
Indian
Ex.
F n0
, .
'1'
() ). U()
75.00
lb5.UC
7::.C,-
,
~../.- .
.-'\ .
H ,,,") .1
~, "~.... 1._<
r' .ill;~
v. l~'~i il C~
SI LV;~H DOLLt;IL;
I'lorgar:.
r,;organ
p e~, c e
P eC( c e
, .
.... " y'; ....J
.. .-. ',.,
Lt'. [,C)
4. ()U
'I. i~"1 j_ n (~'
F,',i'Lr
),
,. .
I,
.I.
? i_ n c;
"" i ....;} ~;
l.,Uj.....
t.JI1/t'f 1\1 E SII.I~ll~:L l)\JLLi\E.J
13.. t;). \icJ.~:hi!lbLorl
Ii uc J. C ; ,0 t - } Ion
D~' 1 !)W.~l re
l' .
r a. 1 I~
(~o (1
i\ Un ('
')
~: .
r: r'\r'.
,) . \....: ',)
l... :,: . ()(.j
HALF' DOLLAj{S
50 1 93 1 (~ Liberty ':,'alk ins 1 5C
. ...)-..) "'..... .
1 936 " It C 1''' ...., ,.- ~ 1 )c
V,j\..... .
50 1 9JC " " \~ f)_old 1 ::r
. I . v
5(: 1 936-3 " 't V (.lOGd 1 7)
. . .
50 1 cJ7 " " t~"' .i nc 1 '"1 t
. . { ,,/
50 1 939-D " 11 U u (Joci , 75
. , . I .
c:.n 1 939-D " H fir. ,,: 1 '7 c:.
. .IV I . ( .,i
["(1 1940 " If r, . 1 7!
. ),. l' 1 nt.:' . -"
50 19L..1 -3 " " ", . 1 '7 [~
. rln(; . I -'
50 1 941 " IT I' 1
. (I ';,) .
50 1 ~j42-S " H r C,()()C. 1 r; ~
. . I "
::,("\ .1 Si42- I) n 't (' 1
. -""" \,J .r) .~ .
CJ' 1 (' 4 ') " " 'j ~~ " le\_ 2.
. -' 'j "- 1. 1 I.....- '..,'
50 19 It-J " '1 \f (' /-'_.',,--i 1 7",
. . \.) '....v'.J.. .
10 i, 1 ., 'I F' "r 75
- / ""'-/ 1_ IH .
1943 " H "{ L;" II 1 '}I;
I, I . '/
50 1944 " " " (1 1 C(
. . ,/"v
50 -, Q4' " !f r""_1..: (;:: 1 )L,
. ..l, c. , .
50 19l..1.. n " , d 1
. l_l() .
50 194L, " n ,', 1
. u ; .
50 19Lr~ 'f .f ' r G 0 (.1: 1 ~) (
. v .
~)O 19L,l+ 'I " \. 1 '._J C.:"-J. 1
. , .
50 1 944 ,t !t f " 1 C";(
" . \J () (j(1 . ..,I ',,~
50 1 91.;.5 " " fi . ;.' 1 7',
. I . j ",,'
50 1945 " It " , n " J '/5
. r ." .
50 191t5-S " " J (;f) ) f _~ 1 58
. ! .
50 19Lt5-D VI It Good 1 "
. I . ~.
50 1945 " 1I v 1<' , .n~ ;: .
. . . ,
5C 1945 " " '1 (;()uj r} r.
. . . /
5C 1 ()lt6 It " V Coud 1 7~
. . .
c,r, 1947 \'f " 1. T) , 2. UC
. /u t 2. :'; (~
50 reada b..L e It " p.-, " 75
. -lJ J.. .
5(' 1 900-0 Barber < -~ . 1 )U
. reiIC .
5C! 1 908 Barber C;ood ) (',r"
. .... \.) './
50 1 on ') " J.'i 1"'" ("1---"
. .J... ../ '..: ~,~ . .)U
, , y'i
ApI)raisal Sa r:l h C'na r)r1~ i I Jon ',~ s '.=~) ta t.. (~ ) 0.:' ;3 F:':J..,() c-
U1D
Half Dollars Cant in 'lcd)
(Ii 50 1948-D .Frclnkl in Good t.' 1 50
. <;) .
50 J 9h9 !! (lood 1 50
. .
50 lq'e:) " Good 1 50
. ~, 4/ .
50 1951 !l Good 1 :"U
. .
50 1951 IT (;ood i 50
. .
50 10 c 1 1f (;ooc 1 5e,
. ~' .J I ..
50 1952-!J If I' , 1 cr"
. dooa . ~) \.j
50 1952 If Goed 1 50
. .
50 1953 It (Jocd 1 50
. .
50 1954 'f (; cod 1 50
. .
50 1 9)ll- fI Goon 1 50
. .
50 1 951,. 11 ijrJud 1 '.)0
. .
. 50 1954 f! V . (;r~)od 1 . 50
...50 1964 Ker:nedy ..r~JXll F-;1r"l.) 2.00
........;..a.I..--
50 1964 f' ;',x. M' 2. ()()
. .~ Lnc
~UAd.TEHS
. ?c:, 1936 VJashington Fair . 5C)
~,. ",,-
25 1940- D " Good 75
. .
?I; 1950 II Good 75
. ~- ../ .
.25 1950 " Good 75
.
25 1951 -D It V Gaud .85
. ,
. ~:' 5 1951-5 " V Good .85
.
,-, r:, 1954 n GOOel ~ 75
. '- -
25 1957 " l"i r:e 1 .00
.
25 1 '158-D It v. Good .85
.
') , 1961 n v. Fine 1 . C)O
..:..)
25 1961-D n v. Good -C'- r
. . ' '
.....r"
25 ., 964 " "\{ . Good 8c;
. I . ./
25 19C'4-D " 7 \;oou ~~ c;
. . . . "~ '"
D II>1E S
10 1 ,!-',,;I 'l Barber F.)' " 1 '7 i
. -..1 / l~)- \.. "-~ ....,...l. . i,)
1IIl'1 1923 l ~ (; ,,) (j d v;
. I , i-,ere u Y'Y .
l' 1 ,))7 J~:;,_: rc u. t~j~ (;u~d '" f
. 1~! ,. , . ...." J
1 " 1941 I<e"c u:,y !. G(y)d
. '.J
tnCK:';L
--
. c: ~ 1923 InJian .Fo,ir . ~)
PE::>JI.~S
.01 1 839 Indian Poor O!;
. "
. ;~.) 1 1 893 ft Fair 10
.
.01 1 893 " F~,ir 10
.
.01 1900 " Good .35
.01 1 902 " Good .35
.01 1902 " Cood " c:
. .)/
.01 1 903 " Good 35
.
.01 1903 " Good 'I C
. .;)
.01 1905 " Good ') c;
. ,)"
.01 1905 f' Good ':l r
. ,) ../
. C:'1 1905 " Fair 1(,)
.
.01 1906 It ;;'. ~ ir 1 '0',
4'-'
.01 1 90,/ " f' 1 35
uooo. .
r\ 1 1 ( )(17 " (:" ~J ud ") {~
. .,J, ".
n~l Appraisal Sarah Chapman Jones l~:;tate t CDnt. )
) OJ j paGes
$
~)eries
Series
Seri. es
SeI"ie~)
;:)eries
1.00
1.00
1.00
1.00
~) ('0
.:,~ _ \"..1 "'"_
1935C
19J5C
1935C
1.03 <::1)
:l ./-
1953
C UH.REl~CY
~ilver
"
Cert.
"
Pour
,~
11 .l)(J
1. 25
i . 1 5
1 , 1 :"
o "~'. 1',.
(-..~)
(_~:) t.Jd
"
,If
Fa i r
Fai.r
V. Good
"
1!
F~{AC~'; ,n AI, C UH.lL:., ;C/
. (J j
.03
',lashinL;to n
:Va::::11 ingtan
~~};1 Eh i nL; t Of1
'J{ <1 sh ingt on
Je.0ferson
~;ercdith
.0,5
.u~
.05
.1C
... 0,
. i \,...
't~Ja sl~ in6:' on
) . oC~.:
1.-:.. j.~-'Vi
l~'\ ir~ e
.3. . (~) ()
1'"'., .
.t" :.:;:' ~~,~
.-'0
Juod
') ( t-.\
t:- {J ....' \,j
3. ( ,-,
3.00
.00
\j'. (}OOU
F~: (;
Pour
OTH EFi. COl NS 6:, I,IEDALS
J
I
1
1
1
1
6
1965
1938
1977
1d6J
1967
t~n[;l i~:)h Cornrn.
D,:;;lav,;are K:~lmar
~liza1Jeth II
f)(~rl j\L:er 1. C<lfl 0
licto:'ia
Canadian COLl:: .25
:Jc.;.';v.i,U e j,ist :.>oc
F _I18
1 :,. '",,0
'1 ~-- .' '..) C
1 L. ., (~()
1 Ci .~j:.,-,
;~ ~;; .. () ()
3. u
12.
}' i Ii e
A U
.,
li l. n L:
"""\'
r 1.[10
j-\ ,)
Url :_,
IJ ill:; i sma::, ic
V);... 65
I..A ':
'1':-18 prices statec in rn;/ of ni:-,:rl r">,;~):r(j~:,.:~~~_ :';~l~:: .fa.:':"L'
rr;.\:_Lr-~:c~t v~~.}+U8 \.)':1' t~-:li:se coirls (JeLll ci,J.~.'l"",;LCY.
I
H. Ger"ll-l La' y
Apprdise:'
R':;c-~S
!'(l'v!MO\';j].'\ LTl I I W l'l:\\:-;Y L\'AN I 1\
TH.A\~FFIZ I\I'T,'!( IT,)\CF T \X
Sf:EFDTJLE "e"
T !{\ '\ c; FE1 lS
.~
~,t. j
';","","...1
fj -,>~~t~{~', ~ r\
Jj,~~
~i~,?,-,-~7"0:~te;:'''~<~2:''''
iZES IlW\T lWCT1W\T
(1) Did de('.~dpnt, within two Yf~ars of death, make ilny tl'illisf'er of any material part of 11is pstate. without
receiving it \iHluablc alld adeqUAte considpr;.ltU;n therefor? (Answer yes or no)_N.O___._
(2) Did decedpnt, within two years of death, tr1f1sfer ])I'operrv from himself' to himself and another oj'
"thers Unclwling a spouse) in ,joint ownership? (\nswer ye<, or no) ~.__
(:1) It' the answer to (1) or (2) above is in the affirmative stilte:
(a) Age of dpcpdent at time of transfer
(b) State of decedent's heal th at time or making the transfer'. (Note 1).
(c) Cause of decedent's de'ith. (t\ote 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 enjovmer>t at or after his dpath?
(Answer yes or no) YES ' ..
(a) \~as there any jJossibility 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 dec<,dent's death? 42
(5) Did decedent in his lifetime make any transfer wi thout receiving a valuable and adequate consideration
therefor uncter which transferor expressly o. impl iedly reserves for hIs 1 ife or aTiY period which does
not in fact end before his death:
(a) The possc~ssj()n or er'Joyment of or the right to income from tht' IH'operty transferred?
(Answer yes or no) NO
(h) The right to designate the persons who shall possess or enJoy the property transferred or
income therefrom? (Answer yes or no)~_
(6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in rll'cedent
alone or others '
(7) Did decedent in his lifetime make a transfer, the considerFition f'or which was transferee's promise to
pay income to or f'or the benefit of care of trar'sferor? (Answer yes or no)
(8) 1)id d(~cedent, at any time, transfer property, the beneficial enJoyment of which was subJect to change,
because of Ii reserver! power to al tel', amend, or revoke, or which c01l1d revert to decedent under terms
of transfer or by operation of law? (Answer yes or no)
(B) If the answer to (8) above i3 in the affirmative, was the power to al tel', amend, or revoke the inter-
est of the ber>eficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no) _____________
,"OTE1: The answers to these questions should be supporter} by affidavit by the attewUng physician as
well as a copy 01 the death certi n.cate.
NOTE 2: If answer to any of the above fjul,stions is yes, set forth below il description of the property
transferred, it's fair market value at date of death, dates of transfers and to ~'hom trrtnsferred, with
relationship of transferees to rlecedent, jf any. Submit copy of any trust deed or instrument, if tra:<s-
fers are claimed to 1Je non-taxable, also subndt detail I'd statement of facts on which said claim is based.
"OTE 3: List applicable property below in manner in which provided in Scherlules A, B. or E.
ITDI
UESCIUPTION
MARKET V AUm
(Es Uma ted)
DEPT. VAUTAT'JJN
(Dept. Onl y)
A copy of the Trust Instrument and list
of assets comprising the Trust is attache
Transfer was made 8/29/72
.00
Insert this toUd opposite "Transfers", Schedule "e" in the
"As Reported" colunm on the Illst page of this return.
REV. 19 (8-77)
COMMONWEAL TH OF PENNSYl VANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
Post Office Box '1970
Harrisburg, Pennsylvania
17105
<
-'
.-/
~rr. De~~is C. Caverly
Senior Vice President and
TILiSt Offjcer
Fanrers Trust Corrpany
Carlisle, PA 17013
IN YOUR REP'-Y "'-EASE
REFFR "0
April 4, 1979
Re: Estate of Sarah M. Jones
File No: 21-78-0442
County of Clllrberland
Date of Death: 7/28/78
Dear Hr. Caverly:
This is in reply to your letter dated March 15, 1979, concerning the
valuation of a chari table remamiler uni trust established tmder paragraph
POrn' - FIRST of the Will of the above nmred decedent and rrodifiec1 by Codid 1
dated October 6, 1977. .
As you know, the Pennsylvania DepartJrent of Revenue has adopted the
valuatjon metho<1 Cipproved by the Court of Connron Pleas of }1ontgomcry County,
01l1hans' Court Division, in Schoelkopf Estate, 28 Fiduc. Rep. 211. Using
this valuation approach, we have detclTuned the factor to corrpute the charitable
excll'ption applicable to the present tmi trust is .274559. This factor,
multiplied by the principal of the unitrust (80~, of the residuary estate) is
the charitable exerr'Ption and the balance is the amotmt that is taxable.
TIle aforementioned factor is based on the tenns of the unitrust assuming
annual payJ~nts and assuming each valu..qtion date is at the beginning of the
taxable year. TIle calculation was also based on Table 38 of U.s. Life Tables
ane. Actua.ria1 Tables 1939-1941 and ~% interest as provided by Per.nsylvania law.
Should you have any qlEstions concendng tJ-.is matter, please feel free
to contact me.
Very truly yours,
" )7'/;/
- --) - " .,." /' ~.I"-" ,<' ~/ -//~'_ ,_
;,../ /, ":;r ~.;' ~-tY"'/
,---^, .-'7'r''''C''''- y ,..--dc/-./
Robert L. Schrift Y
Section Supervisor
Inheri tance Tax Control
Bureau of Field Operations
RLS:sra
cc: Richard E. Anderson, Register of Wills
cc: John McCrea, Jr., Esquire
"" /' )/.."':".....7 r/
./"
/..~ ""', -f
-
.... .I' ..." ~
,t./ ,A
/
.,
,
/
/
/./,' "
p./,.... OJ
Penna. Tax Calculation--Sarah McCrea Chapman Jones
Trust for Elizabeth McCrea, age 75 -- 5000 x .21752 = 1,087.60 Life Estate
5000 x .78248 = 3,912.40 Remainder
Taxed at 15%
1. Life Estate Elizabeth McCrea Trust
2. 100% Trust for Katherine Morris
3. Bequest to nephew, John Morris
4. Bequest to niece, Jane Morris
5. Bequest to niece, Margaret Blaze
6. Bequest to niece, Jean S. Heckman
7. Bequest to niece, Rebecca S. Smith
8. Bequest to nephew, John McCrea
9. Bequest to grandnephew, John E. Morris, IV
to grandniece, Gail A. Morris
to grandnephew, Mark E. Morris
10. Bequest to grandniece, Margaret Blaze
to grandnephew, Clifford Blaze, Jr.
11. Bequest to grandniece, Shannon Heckman
to grandnephew, Benjamin Heckman
12. Bequest to grandniece, Heidi Smith
to grandnephew, Joseph Smith
to grandniece, Rebecca Smith
13. Bequest to grandniece, Lisa K. McCrea
to grandnephew, Gregory J. McCrea
14. Bequest to Dora David
15. Bequest to Anna Zachariah
16. Bequest to Mark and Margaret Heberlig
17. Bequest to Fred Heckman
18. Bequest to Alberta Boldosser
19. Bequest to Mr. and Mrs. Ronald Wiley
1,087.60
20,000.00
20,000.00
20,000.00
20,000.00
9,773.24
20,000.00
9,773.24
20,000.00
9,773.24
20,000.00
9,773.24
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
$ 198,180.56
Taxed at 6% (Without Residue)
1 . Trust for Chapman Lodge 9,773.24
35,000.00
2. Bequest for grandson, Henry L. Chapman 277.40
1 ,443.33
3. Bequest for granddaughter, Katherine S.
Chapman 277.40
273.34
4. Bequest for granddaughter, Karen E. Chapman 277.40
2,423.33
5. Bequest to son and grandchildren, Chapman
Lodge $ 63,750.00
113,495.44
Schedule A
Schedule B
Schedule E
Gross Estate
D & D
Net Estate
Taxable Bequests
Tax free Bequests
Residue
313,050.00
969,492.20
832.20
1,283,374.40
(78,551.89)
1,204,822.51
(315,588.40)* Includes Jt. Bonds
( 48,000.00)
841,234.11
*Note this includes 5000 Trust for Elizabeth McCrea which really
should show 1,087.60 as taxable
and 3,912.40 as not taxable.
5,000.00
Residue
=
Residue
80% Charitable Remain-
der Trust
Factor by Pa.
Charitable Remainder
Tax c.omputation
Taxed at 15%
Taxed at 6%
Taxed at 6%
20% of Residue
Taxed at 6%
80% Life Estate
*Does not include Residue
841,234.11
3,912.40 Remainder Elizabeth McCrea Trust
845,146.51
x .20
169,029.30
845,146.51
x .80
676,117.20
x .274559
185,634.06
676, 117 . 20
.725441
490,483.13 Taxable Amt.
198,180.56 x .15 = 29,727.08
113,495.44 x .06 = 6,809.73
169,029.30 x .06 = 10,141 .76
490,483.13 x .06 = 29,428.99
971,539.59 76,107.56 TAX
,ceREA & McCREA
"nORMlYl AT L~"
WVlLL[ , SHIP'UUUU
PUNA,
Ii
!I
II
:1
I
TRUST AGREEMENT
between
SARAH McCREA CHAPMAN JONES>> SETTLOR, and
THE COMMONWEALTH NATIONAL BANK and JOHN
McCREA III, TRUSTEES
Dated: August ~ >> 1972
*********************'*****************
KNOW ALL MEN BY THESE PRESENTS, that in consideration of
the mutual covenants of the parties hereto, this agreement is
\\~
entered into this 2.. q day of August, 1972 between SARAH McCREA
CHAP~~ JONES of R. D. 13, Newville, Cumberland County>> Pennsyl-
vania, hereinafter called Settlor, and THE COMMONWEALTH NATIONAL
BANK of Harrisburg, Dauphin County, Pennsylvania and JOHN
McCREA III of R. D. *3, Newville, Cumberland County>> Pennsylvani ,
hereinafter called the Trustees, as follows:
ONE: CREATION OF TRUST
The Settlor has herewith assigned, transferred and conveyed
to the Trustees the property described in Schedule "A" hereto
annexed, receipt of which is hereby acknowledged by the Trustees
and hereinafter designated as the Trust Estate, which shall be
held by the Trustees, IN TRUST, for the uses and purposes and
upon the following terms and conditions, to-wit:
fWD: DISPOSITION
To pay for the care, maintenance and support of Alfred
McCrea Chapman, at such intervals as the Trustees in their
absolute discretion
determiner', the net income therefrom,
for and during his life.
Upon his death to pay for the care, maintenance and
support of the children of Alfred McCrea Chapman then living, atl
I
such intervals as the Trustees in their absolute discretion I
shall determine, the net income therefrom, until the youngest
of said children shall have reached the age of twenty-one years
Tru~tees siLJ.ll distribute the entire then-rer.:.a:ir:.ing pri ;.cipal=.:..nd
any accumulated or undistributed incowe to the children of filfred
McCrea Chapwan living at his death, when there are none of s~lch
cnildren under the age of twenty-one, having first divided the
principal and any accumulated and undistributed income into as
many shares as there are children of Alfred McCrea Chapman living
at his death. Should any benefi dary otherwise entitled to a
share of any such trust die before attaining the age for f:l..nal
distribution, that ~eneficiary's interest in said trust shall
terminate at his or her death, and trustees shall distribute the
share of such deceased beneficiary to his or her then living
issue, per stirpes, if any, and in default of any such issue the
share of such deceased child shall be added to the shares for
each of the other beneficiaries under this ITEr-: Tv;O.
In the event of the deaths of all of the children of Alfred
McCrea Chapman before obtaining the age for final distribution,
and in the event of the failure of issue of these children at
the time of final distribution, then the Trustees shall distri-
bute the entire then-remaining principal and any accumulated or
undistributed income to the Episcopal Diocese of Harrisburb'
Pennsylvania.
THREE: POWER OF INVASION
In the event that the net income at any time be insuffi-
cient to provide for the care, maintenance, support and ed-
ucation of the beneficiaries of this Trust, the Trustees, in
their uncontrolled discretion, may payor apply such suns~ from
the principal of the trust estate as they may deem proper,
considering any other source of income of the beneficiaries.
FOUR: DISCRETION TO PAY TO MI~OR OR TO ACCUrruLATE
The Trustees may, in their sole discretion, pay any
McCREA & McCREA
ATTDRNEYI o\T LAW
NEWVlll! , SHIPP[NI8U..
PEN"..
principal or income applicable to the use of a minor, to the
(2 )
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parent or guardian or to a person having such control of said
minor or directly to such minor, or they may apply the same for
I his benefit, and any payment so made shall be a complete and
d
sufficient discharge of the Trustees with respect thereto.
The Trustees may accumulate for the benefit of any minor
any part or all of the income applicable to his use as the
Trustees, in their sole discretion, may deem advisable, and such
accumulated income shall be paid to the minor upon his attaining
the age of twenty-one yeaTs.
FIVE: IRREVOCABILITY CLAUSE
The Settlor has been advised of her right to reserve the
power to alter, amend, revoke or terminate this Trust Agreement,
but, upon due deliberation, has decided to relinquish such power
in order that the trust herein created be deemed irrevocable,
and the Settlor reserves no power to alter or amend the same,
nor to revoke or terminate this trust.
SIX: ADMINISTRATIVE TRUST POWERS
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or by other provisions hereof, the Trustees and their successors,1
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:::lm:::r::r:::a:e::o:::t:e::::a:yp::::~t:n:::::n:e::::::t:oh::d I
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this Section as the Trust Estate, which powers shall be effective!
without Court Order and shall exist until actual distribution: \
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In addition to the pwers conferred by case law, by statute
shall have the following discretionary powers applicable to all
(a) To retain any property received by them, including
their own stock;
(b) To invest and reinvest all or any part of the Trust
ICCREA & MCCREA
ATTORNEYS ..T l.....
wVlll[ , SHIPPlNlBUU II
PENN".
Estate in such stocks, bonds, securities or other property, real
or personal, as in their discretion they shall deem proper with I
out regard to statutes limiting the property which a fiduc:ary -I
(3)
may purchase, provided, however, that no investment shall be made
in the securities issued by regulated investment companies or
mutual funds;
(c) To sell, transfer, exchange or otherwise dispose of, any
part of the Trust Estate, for cash or on terms, publicly or
privately, or ot lease, even for a term exceeding five (5) years
or the duration of this trust, without liability on the pur-
chasers or lessees to see to the application of the goods,and
to give options for these purchases without the obligation to
repudiate them in favor of a higher offer;
(d) To execute and deliver any deeds, leases, assignments
or other instruments as may be necessary to carry out the pro-
visions of this trust;
(e) To borrow money, including the right to borrow from
themselves, and to mortgage or pledge as security;
(f) To loan to and purchase assets from Settlor's estate
or the estate of Settlor's husband, even if it is also acting
as an Executor or Administrator thereof
(g) To assume continuance of the status of any beneficiary
with regard to death, marriage, divorce, illness, incapacity,
and the like in the absence of information deemed reliable with-
out liability for disbursements made on such assumption;
(h) To apportion between principal and income any receipt
or expenditure which in its opinion should be so apportioned;
(i) To make any distribution hereunder either in kind or in
money, or partially in kind and partially in money. Distribution
in kind shall be made at the market value of the property
distributed, and the Trustees may, in their absolute discretion,
cause the share distributed to any distributee to be composed of
property like to or different from that distributed to any other
MCCREA &. MCCRE^
distributee;
...nouns AT l...w
HWVllU , SHI"[KSBURO
Puu.
(j) To exercise any subscription right in connection with any
(4)
"....",
MCCREA & McCREA
....TTO.NUS H LAW
EWVILll , SH"PENI8UII
PENNA.
security held hereunder, to consent to or participate in any
recapitalization, reorganization, consolidation or merger or any
corporation, company or association, the securities of which
may be held hereunder, to delegate authority with respect thereto
to deposit investments under agreements, to pay assessments, and
generally to exercise all rights of investors;
(k) To compromise controversies;
(1) To do all other acts in their judgment necessary or
desirable for the proper management, investment and distribution
of the Trust Estate.
SEVEN: RESIGNATION AND COMPENSATION OF TRUSTEES
The Trustees reserve the right to resign as Trustees of
this trust at any time without leave of court, by service of
thirty (30) days' notice in writing mailed to all current income
beneficiaries.
The Trustees shall receive fair and reasonable compensation
hereunder.
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EIGHT: ABSENCE OF BOND FOR TRUSTEES
The Settlor's express intention is that the Trustees shall
serve without bond of any sort in any jurisdiction. The Trustees
may make expenditures for and distribution to minors without
intervention of a guardian.
The Trustees shall maintain accurate accounts and records
and shall render annual statements to the beneficiaries herein
of the receipts and disbursements of principal and income
IN WITNESS WHEREOF, the Settlor has hereunto set her hand
and seal, and the Trustees have caused these Presents to be
executed by themselves, or their designated authorized officers
and with corporate seal of the corporate Trustee to be hereunto
(5)
1CCREA & MCCREA
-'HORNEYS ..T L....
/iVlllE & SHIPPENSSU..
PEN.".
I
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II
affixed this
Attest:
r
I,
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i}". ,,) J.~ _
I.,' J>.
cZ ~ :.;.) ~ ..;J:.~. .i:
day of August, 1972.
l~'ldL )HrL tj1.A/,fY.(U~L-; (SEAL)
Sarah McCrea CWapman Jones, Settlor
THE COMMONWEALTH NATIONAL BANK,
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Trustele
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/ ~ ~/)
per ~~ ~ )1 L~~e___
1ce-Presii:Ient
Lk4:/
/ tf '
.-..1..2~~-'\.eroQ/J At;. r . :;-
. .1 \.r/l~ '.. \\.TI.;' __ (SEAL)
&I John McCrea III, Trustee
cCREA & MCCREA
ATTOAN[YS AT LAW
"'lU & SHIfP(HSBUU
?[NH.A.
SCHEDULE "A"
Atlantic-Richfield Company
General Electric
950 shares
1156
1000
719
Proctor & Gamble
Sears, Roebuck
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cCREA & McCREA
ATTORNHS AT LAW
<<JILl[ & SK'PPEMSBURS
Pf"'HA.
COMMONWEALTH OF PENNSYLVANIA ::
:: ss
COUNTY OF CUMBERLAND
. .
. .
On this, the
j I,
I .~
, ,
, 1972, before me, the
day of ,- ,
undersigned officer, personally appeared Sarah McCrea Chapman
Jones, known to me (or satisfactorily proven) to be the person
whose name is subscribed to the within instrument, and acknow-
ledged that she executed the same for the purposes therein
contained.
IN WITNESS WHEREOF, I hereunto set my hand and official
seal.
't~ '. l L.:
_. . ., }l.
Notary' Public"
My Comm. expires:
---, j~::
My C(.m"'~"'o" I..>:,I'U I\[;: if t~. 11?75
~ llntlt>lJ.1i. Pl. fJauphir. C'.c..,,~,.
:REA & McCREA
'TORNlY$ AT LAW
LL[ 01: SHIPPlNSBURG
PlNNA,
,
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COMNONWEALTH OF PENNSYLVANIA ::
:: ss
COUNTY OF DAUPHIN
. .
. .
On t his, the , ",' 1 " day 0 f ',~ " t' f. ", ~ , .
J 1972, before me
the undersigned officer, personally appeared
"'-':!. l,AJl., ',!"lvrR
who acknowledged himself
to be Vice-President of The Commonwealth National Bank,
Harrisburg, Pennsylvania, and that he as such Vice-President
being authorized to do so, executed the foregoing instrument
for the purpose therein contained by signing the name of the
corporation by himself as Vice-President.
IN WITNESS WHEREOF, I hereunto set my hand and official
seal.
\.. - I .
N~'t~;y P~bli~'-
My Comm. expires:
~.. ~ ~~: ...
"~y C~"",rr.i..1o"'",.d, t.Jt~>rt~!o A;-.:,~ lrr. !~'6
"4~,,""~tJrIJ. Ptl. (;......h:" Count,-
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CCREA & McCREA
ATTDRNUS AT LAW
VILL[ .: SHIPPENSBURQ
PENNA.
STATE OF PENNSYLVANIA ..
:: ss
COUNTY OF CUMBERLAND
. .
. .
On this, the
day of:~, I "\" '., ,.
, 1972, before me, the
" \.. ..; \,
\ H'" ,
undersigned officer, personally appeared John McCrea III, known
to me (or satisfactorily proven) to be the person whose name
is subscribed to the within instrument, and acknowledged that
he executed the same for the purposes therein contained.
IN WITNESS 'WHEREOF, I hereunto set my hand and official
seal.
-:. . ~ j H""..J
NotaXY Publi<r
My Comm. expires:
f... l-r-::
. 1 t.,..
, . __.1:__
..~' C~!"r"~',~ o.r' [...:",:,.r+.."\. .t;,~:ri! ~9, I~7G
H.t~.t, Jri!(, F.. :'U~;:<c1::,)...m~)'
II
RCC-37 (12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
NOTE: Numbers in parenthesis indicate
paragraphs numbers in SCHEDULE "D"
Will or Codicils.
BEr\EFICIARIES
BENEFICIARIES AND ADDRESSES
(State full names and addresses of all who
have an interest, vested, contingent or other-
wise, in estate)
RELATIONSHIP
(If step-children or
illegitimate children I
are involved, set
forth this fact.)
SURVIVED
DECEDENT
STATE YES
OR NO
DATE
OF
BIRTH
INTEREST OF
BENEFICIARY
IN ESTATE
Farmers Trust Co. & John
McCrea III FBO Elizabeth
N. McCrea
Carlisle, Pa. (3)
Sister
Yes
Over 18
Life Estate in
Farmers Trust Co. & John
McCrea III FBO Katherine
Sister
Carlisle, Pa. (4)
~ John E. Morris
39 Public
ilk
III
Ne hew
e
Over 18
$20_~OOOtlt
~ Jane McCrea Morris Niece
R. D. 1, Sadlers Lane
Dallas Pa. 18612 1st COD 2
r
~?O .OOllik
!':(
C1"m::."Y' 1 A
<ll:?n nnnek
9,773.24,,1<.
Ovpr 18 ~?n nnn,~
=rg:77'S.~4 v~
l- , - - -
Jean e km
R. D. 1 Box 468 1st COD
Newville, Pa. 17241
Rebecca
R. D. 1,
Newville
YPR
Ovpr_ 18
T~~?n ~ nnn ~,-
-1 ~-9: 77~. 2~J_<:_
-\
COD
John McCrea
22 South Hi
Yes
Over 18
$2Qc.~QOD~ et..
Q.777i ?41lk.
- ~ ,...... ~
the above-named beneficiaries are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
RCC-37 (12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BEI\EFICIARIES
BENEFICIARIES AND ADDRESSES
(State full names and addresses of all who
have an interest, vested, contingent or other-
wise, in estate)
RELATIONSHIP
(If step-children or
illegitimate children
are involved, set
forth this fact.)
SURVIVED
DECEDENT
STATE YES
OR NO
DATE
OF
BI RTH
INTEREST OF
BENEFICIARY
IN ESTATE
is III Custodi n for:
John E. Morris, Grand Nephew
Gail A. Morris
Mark E. Morris
Grand Niece
Grand Ne hew
Yes
Yes
Yes
c?l<:.
Mar aret C. Blaze Custodian
aret Blaze (6)
es
Jean Heckman Custodian for
Shannon Heckman
n.amin Heckman
Grand Niece
Grand Ne hew
Yes
Yes
Custodian for
Grand Niece Yes
Grand Ne hew Yes
Grand Niece Yes
John McCrea, III Custodian or:
Lisa K. McCrea (6) u IGrand Niece I Yes
Gregory J. MCCrea(~GrandN~Ph';'] Yes
Farmers Trust Co. & John Mcqrea ---- 1
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T $1,000 l?K
r $1, 000 ok
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Miss Dora David (9)
adras 600 0
South India
None
Yes
Over 18
$1 , 000 ak
Dr. Anna Zachariah (10)
None
Yes
Over 18
$1 ,000 clc
Kerala, South India
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
---.----
~~ --
RCC-37 (12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
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
Mark and Mar~aret Heberli~ None Yes Over 18 ~ 1 nnn die.
70 Bifr Sorinfr Ave. (11)
Newville Pa. 17241
H'T'~r'I TT ~ , (1 ?) 1\T nYl P VP~ nVpT' 1R <It: 1 nnn...l,
R. D. 4. Box 2~1
Newville. Pa. 17241
Alberta Boldosser ( 13) None Yes Over 18 $1 , 000 ok
48 Fairfield st.
Newville. Pa. 17241
nT' ~ MT'~ Rr"IY'I!:Ilr'l Wilpv (1/:) 1\T nYl p YPP. Ovpr 18 ~1 , nnn,1t..
281 Frost Lane
Newtown, Pa. 18940
-----
Mrs. B.L. Chapman custodian for:
-----
Henry Lewis Chapman ( 16) Grand Son Yes Various items
?fi st: _ P::ml RORd Pers. Property
. D~ 1onn;;:: $1 u.44 3. ":)":) ,1/:::'
,
Mrp.. "R T. r.h::mm~Yl r.up.t:n(l i~Yl Tor'
Katherine Stacv Chaoman (1 r: .) Granddaufrht er Yes Powell n.rpllld-
26 st. Paul Road father's Clock
Ardmore. Pa. 19003 ~27":). 7i4 ole
MT'~ "R . T. - . . !:In for'
I I.LlH
'):j' -. (1 R) ~ -, ..:I v~~ U<:l_....; r"I"e< T+~mR
.
26 St. Paul Road Pers. Property_
p~ 1QOO7i ~? 4?7i 7i7i ,,/e
Farmers Trust Co. & John McC rea, III Chapman Lodge
'PBO Alfred Chapman & then Ypp. ({j) ~h~ 7c:;n
.. , .
~nth~~say~ th;t all the above named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
---
RCC- 37 (12-63)
COMl\10NWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES
(State full names and addresses of all who
have an interest, vested, contingent or other-
wise, in estate)
Brown Universitv (21)
Providence. R.I.
Lawrenceville School (22)
Lawrenceville, N.J.
RELATIONSHIP
(If step-children or
illegitimate children
are involved, set
forth this fact.)
None
st. Thomas Enisconal Choir :chool
West 55th st. (23)
New York. N.Y
st. Lukes Episcopal Church
Newton. Pa. (24)
'l'rini -tv Rni ...."".........1 rnll'Y'("h
Wilmington. Delaware (25)
Domestic & Foreign Missiona"'Y Society
815 Second Ave. (26)
New York. N.Y.
National Trust of Scotland
l=) ('hl:l'Y' n++p .... (?7)
-...
H'n; _1.
-,- ~r.()+l ,">Yln
John Graham Library Associa ion
Newville, Pa. (28)
Hl:lmi1+nY! T.i' p.- ,... .,- 'll:l'Yn
County Historical Society (~, 9)
Carlisle, Pa.
I
Church I
[
st. John's Episcopal
Carlisle, Pa. (30)
SURVIVED
DECEDENT
STATE YES
OR NO
_J
1
,----
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DATE
OF
BI RTH
INTEREST OF
BENEFICIARY
IN ESTATE
st10 000 Dk
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-- [ ~l:) nnn OY
.I~->
_I-
I $5.000ol
T __~_~
I __ __
T <11:1 nnn d_
n~ ..... ,___-
u---~
___J
1
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[U_ $1,000 iK
[
-- 1
$5,000 61::
$1 ,000 oIL
st 1 . 000 0 t
st1 000 e\c
I
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I $1,000 oil-
1_
Deponent fUrther says that all the above-named beneficiaries are living at this time except below:
NAME
RESIDENCE
j
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DATE OF DEATH
REV-453 (8-78)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
I - - - .
BENEFICIARIES AND ADDRESSES RELA TlONSHIP
(State full names and addresses of all who (H step-chiLdren or SURVIVED DATE INTEREST OF
have an interest, vested, contingent or other- illegitimate children DECEDENT OF BENEFICIARY
wise, in estate) are involved, set STATE YES BIRTH IN ESTATE
forth this fact.) OR NO
First United Presbyterian C h. $1 ,000 _ ~lc________
N ewv i 11 ~..L.._ Pa. C 31)
--
Holy Trinity Episcopal Chur ch $1,000 Jk
1904 Walnut st. ('52)
Philadelphia PR. 1 Q10'5 -.
st. Andrews EnisconFll (tv-,""""'h <11:1 nnn ~1-
n 7
West Afton Ave. (33)
--
Yardlev. Pa.
Episcopal Diocese of CentratI.
Pennsvlvania (34) <ll:S nnn "k --
221 N. Front St ---....
Harrisbur[:! PR _ 1710R
,
Villore Medical College and
-
Hospital (35) - $1,0006t. -_._._'~-----
475 Riverside Drive I
Room 24"3
New York. N.Y. 10027 -
.
Nepal Hospital Fund ( '56) $1,000ek. -
United Mission to Nenal -
Box 126, 1/29 Thapathali
-
Kathmandu, Nepal ^--"-,
- ---'._._~.
Episcopal Home for Aged $1 . 000 Dk
206 E. Burd st. (37)
Shippensburg, Pa. 17257
.-------"".
Deponent further says that all the above-named beneficiaries are living at this time except below:
~
NAME DATE OF DEATH RESIDENCE
-----
I
REV-453 (8-78)
COMMONWEAL TH OF PENNSYL VANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARIES
\ ..-- -
I
BENEFICIARIES AND ADDRESSES RELATIONSHIP I
(State full names and addresses of all who (If step-chiWren or SUR VIV ED DATE I INTEREST OF
have an interest. vested, contingent or other- illegitima te children DECEDENT OF BENEFICIARY
wise, in estate) are involved. set ST ATE YES BIRTH IN ESTATE
forth this fact.) OR NO
Dickinson Colle~e ( 7)8 ) 3tS_OOQ.LL___
Carlisle. Pa. 17013 .-
Dickinson School of Law (7)q) $1.000 ~lsz.
~ :::11''' 1 i C! 1 c> p.q 17017)
Farmers Trust Co. & John Mc ~rea- III
'T'rw~tee for Alfred 1Vf(~( ....p.q ~nYl .qnn Yp!=!. Over 18 ?O% n f' R c> c,; "" c>
Chapman (40) ~randchi1dren
(;8r1i!=!.lp Pa. 17017)
F'8rmer!=: Trust Co ~ .Tnrm Me :rp..q TTT I Ch8ri t8bl~-=-_
Trustee Life Ten.qnt Son mainder TTnitrust
Alfred McCrea Chanman (1st ~OD 4) of Balance of
Residue (80%)
~--
-
- ~,_______M
i
--,-
M_'__
.
.-.
--
-
._-->...-
~.___._..._.,__.w
Deponent further says that all the above-named beneficiaries are living at this time except below:
-- -
NAME DATE OF DEATH RESIDENCE
._-
.- .
-----
-----
R C C-38
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
INSTRUCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly
with 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 acquisition, and the name, address and relationship (if any) of co-owners to
the decedent.
Description of Property, Date of Acquisition, Name Unit percentage Estate
Address and Relationship of Co-Owners, and Place Value Share Valuation
of Record of Instrument, where Real Estate.
. .
DEPART1ffiNT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
1 .
$500 par U.S. Series E Bond,
Purchased July 27, 1971, Co-Owner
Miss Karen Elizabeth Chapman,
Granddaughter 5 4.80
$500 par U.S. Series E Bond,
Purchased July 27, 1971, Co-Owner
Miss Katherine Stacy Chapman,
Granddaughter 5B4.80
$500 par U.S. Series E Bond,
Purchased July 27, 1971, Co-Owner
Henry Lewis Chapman, Grandson 51:>4.80
50% 277 . 40,
2.
I
50% 277.40
3.
50%
277 . 40
832.20
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
R E V-5 18 (8-78)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG
17105
IN YOUR REPLY PLEASE
REFER TO
*'
Inheritance Tax Division
NOTICE OF FILING OF APPRAISEMENT
David C. Garity and John McCrea
Farmers Trust Company
1 West High St. Carlislp, Ppnna, 1701~
(Executor or Administrator)
In Re: Estate of
Sari'lh Mcr.r€'a r.hapll1an ,lanes
Cumberland
County - File No.
21-78-0442
Dear
You are hereby notified that the Ori gi na 1
appraisement in the estate of Sarah McCrea Chapman Jones
has been filed in the office of the R<<t9..ister of Wills of Cumberland
County on 25 May , 19~, Said appraisement reflects the following
valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
313,050.00
969,492.20
None
832.20
1,283.374.40
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
25 May 79
Signed
---....11"
~"'~ - \"...--,,,,,""'.-^-.
Title _
Administr~ti'Le Officer__
Note: This is not a bi II.
R E V-5 18 (8-78)
COMMONWEALTH OF PENNSYLV ANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG
17105
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
NOTICE OF FILING OF APPRAISEMENT
DavidC. Garity and John McCrea
Farmers Trust Company
1 Went High St., Carliola, FA 17013
(Executor or Administrator)
In Re: Estate of
~~r~n Mcr.~p.a r.hapman Jones
Cumbel'land
County - File No. 21-78-442
Dear
You are hereby notified that the Original
appraisement in the estate of Sarah McCl'ea Chapman Jones
has been fi led in the office of the Register of Wi lis of Cumberland
County on 25 May , 19~, Said appraisement reflects the following
valuations:
313.050.00
969.492.20
None
None
$] ,?R::l,371+.1+0
/ /" . .." ".~: ;::..:.>
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.
Real Estate $
Personal Property
Transfers
Jointly Owned
Total
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. !:~::-p3.
Date
25 May 1979
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Signed C~)'-'~-'
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Title.
Admi n i s tra t i ve_Q.ffi~____
Note: This is not a bi II.
REV-457 (8-78)
OC:PARTJI/IENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG, PENNA. 17105
COMMONWEALTH OF PENNSYLV,.':"i,JiA
RESIDENT INHERITANCE TAX
APPRAISEMENT
LA'L
5-25-79
Cumberland
21-78-442
COUNTY
FILE rJO.
Whereas, Sarah McCrea Chapman Jones late of Lower Mifflin Township
in the County of Cllmhp.l" 1 an d Commonwealth of Pennsylvania, having died on
the 28th day of Julv 19..ll, seized and possessed of an estare
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, J,p n Fnl gi ni 1- ; , an appraiser duly appointed according to lavv,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash
value of all 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 the 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 lawtul collateral
rate on any such future interest.
DESCRIPTION OF ASSET UNIT AopraisOMent
VALUES Made for Inr-18itance
Tax PUrp'Y,8S
$
n , ,... ... 313 OSO nOn
P~....~,...... "', .... 969 ..492i ~9~
'1''I"'.::In!': rpl"!': None
r l?,N:::t
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Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity
with the law on this 2l3tR day of '- ~ay . . \' 19 ..1.9...
c.'..
Appraiser
(Number and Street)
f-lil:P:pi~:bupg
(Post Office)
. Penna.
REV-457 (8-78)
DFPARTlVlENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P'.v. BOX 2970
HARRISBURG, PENNA. 17105
COMMONWEALTH OF PENNSYLV~.~JiA
RESIDENT INHERITANCE TAX
APPRAISEMENT
UMtC.
25 May 79
Cumberland
21~78~0442
COUNTY
FILE tw.
Whereas, Sa rah M. Jones late of Newvi 11 e
in the County of Cumberl and Commonwealth of Pennsylvania, having died on
the 28 day of J U I Y 1 g~ , seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Leo Ful gi nti ,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 all 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 the 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 lawful collateral
rate on any such future interest.
UNIT APpraisement .....
DESCRIPTION OF ASSET VALUES Made for Inheritance
Tax Purposes
Rp<l 1 ~ , . $
313.050 00
I
Personal Property 969,492 1 20
Transfers None
Jointly Held ~k
Total Assets 1.283.374 40
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Have been duly sworn acc~5ding to law, I do hereby certify that the above appraisement is made in conformity
with the law on this day of . _ M<lY 1979-- .
_.~ A ~-- ,_._0 ~;:..:
Appraiser
(Number and Street)
Harri sburq,
(Post Office)
, Penna.