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HomeMy WebLinkAbout04-25-79 (2) J COMMONWEAL TH OF PENNSYLVANIA DEP ARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS 1/;,51'7'] RCC-~" '4-73) RESIDENT DECEDENT COUNTY OF Cumberland IMPORTANT: This return must be completed in detail and fi led 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~enue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) Late of Cumberland } AFFIDAVIT OF E.XE.C.LJJ:Q.R Executrices C ABMfNiS-~"fQ.H- ounty IN THE MATTER OF THE ESTATE OF RUTH E. COULSON (STATE FULL NAME OF DECEDENT) State of Pp-nn~y1vr:ln;;:) Dauphin }., Executrices County of hdmi~l'tOT' Louise C. Boyer, Joann C. Giehler & Barbara C.Russell, F/~/tI~ of the estate of the above-named decedent being duly sworn, depose and soy Decedent died August (MONTH) 8 , 19~{testate leoving a last will, copy of which is hereto attached. } ( YEA R) tn~nlmr" (DAY) Name and address of attorney or } other authorized representative to whom all correspondence should be mailed. William D. Boswell, Esq. , Berman, Boswell, Snyder & Tintner, 315 No Front St., ~.O. Box 3787, Harrisburg, are Pennsylvania 17105 That as such Executrices deponents.&' familiar with the affairs of said estate and the property constituting ( EXECUTOR-ADMINISTRATOR) the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly wi th, Gr. 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 D=:CEDENT 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 with the exception-of the following, for the reasons hereinafter set forth: of this return, 1 hat Schedule A attached her(;;to and maJ(; part hefeof s..:t~ forth fullf and 10 detai 1 all n,e real properly in the Commonwealth of Pennsylvania of which decedent died having an intere s t 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, tru~t 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 securities owned by the decedent at the time of death, with the market value there- of at such time. In the case of securities of close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereof as of the date of death. The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business, and in support of the value of such interest there is annexed to said schedule, financial statements showing the assets and liabilities of said co-partnership or nusiness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agree~nt) 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 must be submitted. It should also set forth in itemized form, together with the fair market value thereof, any other property owned or beqUeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers of property, real or persoilal, wi thin two years of decedent's death, in contemplation of decedent's death, or intended to take effect in possession or enjo)~ent at or after death, said schedule sets forth the nature and ~alue of such property, to whom transferred, the relationship of the transferees to the decedent, the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to take effect in possession ~r enjoyment at or after death, there is also attached to the schedule a co~y 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 with 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 D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death, the nature of their res- pective interests, their relationship, if any, to the decedent, together with the ages at the time of decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary. That Sc~edule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments effecting the "esti ture of real estate and the date of acquisition of personalty, plus the name, address and relationship, if any, of co-owners to the decedent. That Schedule F attached hereto and made a part bereof sets forth fully and in detail all debts and deductions claimed for and on behalf' of this decedent's estate, including funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious serv~ces~ In consequence of the death of the decedent; debts and claims owing and lmpaid 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 pledged for obliga- tions, if any. It is agreed that the fiduciary wIll present proof of said claimed obligations upon re- quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. /_ \ J._ . ..' .~'.~ /_. .",.,: ' ~'_~./ 4, .~ . ...... "i:.1'~~;;;sr--~je.LL----- 740 Walton Street ................................"(S;~-;t..li~-;b;;.)-.....................................-.-.. .........~.~.~?Y..!?:~L....?~.~..........~_?..gj-~............................................. (City or Town and Sta.te) Subscribed and sworn to before me this .........!..3.'f:J..~..... ............................................................ day of ......Jl).v.v.~._..................... 19.j.,q,.... I' . ............................_...........j..\.....It.j/\.,,~,,7:0.......~.X.b.........I..~~<Z:.~:~.............. ( N/f\lCY M Busii, !-!Jrri'~,,-' . ,.;;1r, ~ht3ry PubTie . ..~c n, D-7u~hi~ (.0 r t../ c;)~-:,~-i,< c . ", a. d ,,~,on L'<prr2S i'A"~ 2 NOTE: Before signing affidavi1. ~tlt(a2sure all blank spaces in toe affidavit and schedules annexed are filled in with details or the word "None", and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. RCC.J4 (4-73) COMMONWEALTH OF PENNSYLVANIA DEPA'HMEIH OF REVEHUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY *' Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Property held by the decedent as tenant in common with another or other, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held os joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.") The real property located In the Commonwealth of Pennsylvania should be (1) (2) (3} descrIbed by lot ond block number, street and street number, together wi th OEPARTMEMT o general description of the property, with a reference to the record of the ASSESSED VALUE VALUA TIOM conveyance by which the decedent took title; If 0 form state number of a. FOR YEAR OF ESTlMA TED CAUTION cres; also statement of mortgage encumbrances upon each parcel at death of decedent. Toxes, assessments, accrued Interest on mortgages, etc.,are DECEDEMT'S MARKET VALUE (Do not writ.. to be listed on Schedule "F" and must not be deducted from this schedule. DEATH In this space) None 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. None N .:",z.. O-..--<...-<..~--_k c ~ ::c :.u~ L '- RCC -35 RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY Il+" ~ COM~ION"'(EALTH OF PENNSYLVANIA T~~SFER INHERITANCE TAX I NSTRVCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "En. Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in any undistributed estate of or income from any property held in 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. Item No. ITEM List and describe fully UNIT VALUE ESTIMATED MARKET VALUE DEPART'dENT VALUATION (Do no t wri te in this space) 1 Checking Account No. 24-20-330-0, Dauphin Deposit Bank and Trust Comapny. 947 . 41/ 2 Savings Account No. 14-0006168-3, Commonwealth National Bank /' 6,210.22 3 Proceeds - Policy No. 47516334 - Pru- dential Insurance Company of America - Beneficiary - Estate of Decedent 977.67// 4 Foreign and Domestic Coins - Collection- Value per appraisement ,/ 111.75 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. x X $8,247.05 ~, L_ It '1 , , ~ '...... .1 RCC-3& COMMO:'\'l'iEALTH Ql<' PENNSYLVANIA TRANS~ER INHERITANCE TAX SCHEDULE "e" TRANSFERS RESIDE~T DECEDENT (1) Dirl decedent, within two years of death, make any transfer of any material part of his estate, without receiving 11 valuable and adequate consideration therefor? (Answer yes or no) No (2) Did decedent, within two years of death, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) No (3) If the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer (b) State of decedent's health at time of making the transfer. (Note 1). (c) Cause of decedent's death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) No (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) (b) What was the transferee's age at time of decedent's death? (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does no t in fact end before his death: No (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) (b) The right to designate the persons who shall possess or enjoy the 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 decedent alone or others n/ a . (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's prolnise to pay income to or for the benefit of care of transferor? (Answer yes or no) No (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which cOllid revert to decedent under terms of transfer or by operation of law? (Answer yes or no) No (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) n / rI NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If anSwer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION MARIillT VALUE (Es tima ted) DEPT. VALUATION (Dept. Onl y) None None N l'~ Insert this total opposite "Transfers", Schedule "C" in the "As /tepor ted" column on the 1 as t page of this return. None ~....~---6- l:'~ \=~b-"- L \: RCC-37 (12-63) COMMONWEALTH OF PE~NSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP [ (If step-children or SURVIVE? DATE INTEREST OF State full names and addresses of all who illegitimate children I DECEDENT OF BENEFICIARY lave an interest. vested. contingent or other are involved, set STATE YES BIRTH IN ESTATE wise, in estate) forth this fact.) OR NO Louise C. Boyer One-third of 740 Walton Street rf>~;illl.:=lrv .:=Inn Lemovne. pennsvlvania 1704 Dauahter Yes N/A nersonal nronertv Joann C. Giehler One-third of 705 Haldeman Avenue rf>~;illl.:=lrV ::Inn New Cumberland, Pa. 17070 Daughter Yes N/A personal nropertv 1=\;::, , r "Ol1C!C!Ql, One-third of 27 Circle Park residuary and Camp Hill, Pa. 17011 Daughter Yes N/A personal property Geor("J~ r ~ .Tr NIx. $5,000 bequest and 740 Walton Street Person;)' nrnnertv Lemoyne, Pennsylvania 1704 Grandson Yes I Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE RCC-38 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE" E" JOINTLY OWNED PROPERTY 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 unrler 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 deee.len t. Description of Property, Date of Acquisition, Name unit percentage Estate Address and Relationship of Co-Owners, and Place Value Share Valuation of Reeord of Instrument, where Real Estate. In the name of Decedent or Louise C. Boyer, Daughter of Decedent, of 740 Walton street, Lemoyne, Pa. 17043 7 1/4% Certificates of Deposit - Dauph n Deposit Bank & Trust Company: No. 6770 dated 7/24/74 $2,000 No. 11409 dated 10/14/75 $6,000 No.15245 dated 9/6/77 $3,000 1,000.OC::::: 3,000.OC 1,500.0C/---- 7 1/4% Certificate of Deposit - Commonwealth Nation1 Bank: DEPART~iENT V.U.UATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest 1,000.OC~ No. 26-239 dated 11/7/74 $2,000 $500 face value - U. S. Savings Bonds Series E: \ No. D85732134E - Issued 8/63 $768 No. D85732135E - Issued 8/63 $768 No. D85732146E - Issued 8/63 $768 No. D85732147E - Issued 8/63 $768 No. D86130720E - Issued 9/63 $769 , 4'~" , l:../ c'.,}.... '-7 1... \~ ,,'- 1""c .it' (:38 4 ~Q~ .~ (384.o.C _ C)84 ~_QO / /384.09/ \... ,.-' ,,/ (384.90./ 1 r,:.":;: l (' 1'.: {'- - 80 -1 i,,;;: (\ '"-'; '-' $20.0 face value - U. S. Savings Bond, Series E: No. R34292298E - Issued 9/63 $30.7 92 .1);,1. "\2- 153 91=1 C~__ .~-y// $10.0 face value - U. S. Savings Bond, Series E: No. C45412438E - Issued 8/65 $141 24 /:;~. " \ \.-\' ,'LA (70.64. In the name of Decedent or Joann C. Giehler, Daughterof Decedent, of 70.5 Haldeman Avenue, New Cumberland, Pennsylvania 17070. 7 1/4% Certificates of Deposit - Dauptin Deposit Bank & Trust Company: No. 6772 dated 7/24/74 $2,0.0.0. No. 11407 dated 10./14/75 $6,00.0. No. 15254 dated 9/6/77 $3,0.00 ~- 1,o.o.o..0~ __ v/ 3,000.00 1,50o..00k 7 1/4% Certificate of Deposit - Commonwealth National Bank: No. 26-240 dated 11/7/74 $2,000 (continued) 1,000.00 Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" col~ on the last page of this return. AC:C:-~' RESIDENT DECEDENT Page 2 SCHEDULE HE" JOINTLY OWNED PROPERTY .~~ ~ COMMONWEALTH OF PENNSYLVANIA TRANSFER I:'lHERITANCE TAX , INSTRUCTIONS: This schedule must disclose all property, real and persona.l, owner1 by the c!~cedent ,jointly with an..)ther or others, including intangibles, standing in the name of the decedent and others. List real estate first, us entireties, or joint tenants, giving brief description, as indicated lmder Schedule "A", plus the date and place of record of instrument effecting vestiture, but do not include entireties or out ot' state real estate value in estate valuation coluJll1l. Personal property should be listed as in Schedule "B", 1)1us date of acquisition, and the name, address and relationship (if any) of co-owners to the del'e.ten t. Descri.ption of Property, Date of Acquisition, Name uni. t Address and Relationship of Co-Ol'iners, and Place Value of Record of Instrument, where Real Estate. percentage Estate Share Valuation DEPART~IEiT VALU,\TION CAUTIOS-Do not Write In This Space. Valu~ of Value of' Entire Decedent's Property Interest (continued) In the name of Decedent or Joann C. Giehler, Daughter of Decedent, of 705 Haldeman Avenue, New Cumberland, Pennsylvania 17070 $500 face value - U. S. Savings Bonds, Series E: No. D85732138E - Issued 8/63 $768 384.00- No. D85732139E - Issued 8/63 $768 384.00 No. D85732150E - Issued 8/63 $768 384.00' No. D86130716E - Issued 8/63 $768 384.00 l No. D86130718E - Issued 9/63 $769.80 384.9CV $200 face value - U. S. Savings Bond, Series E: No. R34292297E - Issued 9/63 $307.92 153.9~- $100 face value - U. S. Savings Bond, Series E: No. C454512440E - Issued 8/65 $141.24 70.62 savings Account No. 12-1-0112-5 - D211JPh_.iD.--U~posit Bank & Trust Company - ~!~ ' 886 : ~O. \ < . ,)L. C _ " -1 ..,____ i ? \.-" 0 \ L~ l) ;.. I_'J <--- 7 ;943~ O~ "'-'-"-~"""'-' ----- In the name of Decedent or Barbara Cw Russell, Daughter of Decedent, of 27 Circle Park, Camp Hill, Pa. 17011 7 1/4% Certificates of Deposit - Dauphi Deposit Bank & Trust Company: No. 6771 dated 7/24/74 $2,000 No. 11408 dated 10/14/75 $6,000 No. 15255 dated 9/6/77 $3,000 -- 1,000.Oe ~. 3,000.00 1,500.00 ../ 7 1/4% Certificate of Deposit - Commonwealth National Bank: No. 26-238 dated 11/7/74 $2,000 v----- 1,000.00 $500 face value - U. S. Savings Bonds, Series E: , f' D85732136E Issued 8/63 $768 \._\ '1 i,(3 ' (C':: No. - '( \..',"', No. D85732137E - Issued 8/63 $768 ~." ,....,..'7 -li:oS ,(" / No. D85,732148E - Issued 8/63 $768 (~....A. l(.'r\ C No. D85732149E - Issued 8/63 $768 [ "" C\ No. D861307 ~lE - !'~~r1u~d 9/63 $769.80 7 \0 Ii f;: ~, ',...nn+-; ----. /;---384. Db ~= C384.00r/ 384 . 00 .-y/ 384.00;- ~JJO Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As lleported" column on the last pa;l;e of this return. - ~ ~...:-'" '":" .~~- RCC-U COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX Page 3 SCHEDULE "E" JOINTLY OWNED PROPERTY .O""~' ~,- /, -', ~. RESIDENT DECEDENT INSTRUCTIONS: This scherlule must disclose all property, real and personal, ownerl by the (l~cerlent Jointly with another or others, including intangibles, standing in the name of the decedent and others. Li~t real estate first, us entireties, or joint tenants, giving brief' description, as indicated lll'ldf!!r Schedule "A", }llus the date &nrl place of record of instrWllent effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal property shouln be listed as in Schedule "B", }llus date of acquisition, 'ann the nam~, address and relationship (if any) of c~owners to the d~~e,lent. Description of Property, Date of Acquisition, Name uni t percentage Estate Address wIn Relationship of Co-Owners, and Place Value Share Valuation of Record of Instrument, where Real Estate. DEPART~IEST VALUATIO:i CAUTION-Do not Write In This Space. Value of' Value of Entire Decedent's Property Interest (continued) In the name of Decedent or Barbara C. Russell, Daughter of Dece- dent, of 27 Circle Park, Camp Hill, Pa. 17011 $200 face value - U. S. Savings Bond, Series E: No. R34292299E - Issued 9/63 $307.92 '-]) " -"t,\~- I //" $/1'53.9 SV , ~--~. $100 face value - U. S. Savings Bond, Series E: No. C454512429E - Issued 8/65 $141.24 \ l_\ 1..\ / 70, 62// '--,-"--- In the name of Decedent or George C. Boyer, Jr., Grandson of Decedent, of 740 Walton Street, Lemoyne, Pa. 17043 7 1/4% Certificate of Deposit, Commonwealth National Bank: No. 26-241 dated 11/7/74 $2,000 1,000.00/ $100 face value, U. S. Savings Bonds, Series E: No. C42G6J7943E Iss'lled 9/62 $160.72 I 'p- r-- - \ \.~. \..8.0.Jf!, No. C434318315E - Issued 8/63 $153.60 . ,", \ S" ~ ,~~l&? C434318316E Issued 8/63 ' / 'L' No. - $153. 60\: ,/ \ ~~ .- \c "\) C434318312E Issued 8/63 $153.60 ,~'~ ~., No. - 7 l:; .- ; 76 . 81! ,4/"'"'" " No. C434318311E Issued 8/63 $153.60 v " /~b:1l1 ) - - .~ ..; ""\ No. C434318309E - Is sue d 8/63 $153.60 l ) ~_:JLQ , No. C434318310E - Issued 8/63 $153.60 \ c:)", , ,~~~ $50 face value, U. S. Savings Bonds, Series E: No. L589755890E - Issued 8/63 $76.80 No. L641706792E - Issued 8/65 $70.62 ~r' ~ J . ,c,. '1 6 Ie 2.-, , :' ' ~8 ..:.1Jl : '>-'15'.31 ' ~-- $200 face value, U. S. Savings Bond, Series E: No. R34292296E - Issued 9/63 $307.92 'J) ,) 1. (t '1.-, '/153.96 . ~--".._-- $25 face value, U. S. Savings Bond, Series E: No. Q1989350871E - Issued 9/63 $38.49 ?,~, - '-l ,\ ~{, Insert this total opposite "Jointly Ownerl Property", Schedule "E" in the" As Re lorted" colu~ on the last pagP. of this return. (~ 35, 667 . 56' II 01-{ 'S "I v , ~ , ~~_~.'O C~,'~ C-c \c ~~ ,---., l- COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT Estate of Ruth E. Coulson (Last Name) (First Name) (Initial) RCC-39 (:5-68) SU~I~I."'-RY DATE OF DEATH 8/8/78 FILE NO. REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Cumberland Pennsylvania, do respectfully report that I have appraised the real and personal propt:rty as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E". Dated: INHERITANCE TAX APPRAISER REPORT OF THE REGISTER OF WILLS I, the undersigned duly electt:d Register of WiBs in and for Cumberland County, Pennsylvania, do respect- fully report that I have allowed deductions in the amountS claimed by d~ponent, except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum allowed as a deduction. Da ted: VALUE AS REAPPRAISED $ INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint - Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE REGISTER OF WILLS VALUE AS REPORTED $ Non!" 1_ 8,247.05: None! 35.667.56! $43,914.611 ------r- 1- VALUE AS APPRAISED , ~ ~ L $ t= Valuation of life estates or annuities. . . . . . . . . . . . . . . . . . . ESTATE TAX ASSESSMENTS t= t= $ FOR USE OF REGISTER ONLY Tax on $ Tax on $ Tax on $ Tax on $ Tax on $ Exemptions Total Estate TOTAL TAX Less tax previously paid BALANCE Less 5% of tax if paid within 3 months after death BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from _ to AMOUNT OF ESTATE TAX ASSESSED $ Estate tax paid $ BALANCE DUE Add interes t at ra te of 6% from to 2% 6% 5% 10% 15% * COMPUTATION OF TAX F E (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. $ $ $ $ $ $ $ $ 1= $ $ t= 1==$ L- $ $ TOTAL TAX BALANCE $ PAID $ 1= FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to [he above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanati(tn. "_<~.-.__..--.._,__._--,..~,,,--.__.........._~_~___~~t.--'.~..........~_~._...,....._~.....--..~_._-",__~._.......~.;'~- ,.' '-. LAST WILL AND TESTAl-'lENT OF RUTH E. COULSON I, RUTH E. COULSON, of the Borough of Lemoyne, County of Cumberland and Commonwealth of Pennsylvania, being of sound and disposing mind and memory, and not acting under undue influence of any person whomsoever, do make, publish and declare this instru- ment to be my Last Will and Testament, in manner and form following. FIRST: I hereby expressly revoke all wills, codicils and testamentary writings of whatsoever kind and nature heretofore made by me. SECOND: I hereby direct my Executrices, hereinafter named, to pay all my just debts, expenses of administration and funeral expenses out of my estate, as soon as is practicable after my de- cease. ,.. " '- Tl-URD: I give and bequeath unto my grandson, GEORGE R. BOYER, JR., the antique clock from my late husband's family. FOURTH: I give and bequeath the sum of FIVE THOUSA1ID ($5,000.00) DOLlARS unto my grandson, GEORGE R. BOYER, JR.. In the event my said grandson shall be a minor at the time of my decease, I direct that Gc.id St:'ffi shall be paie, to his mother, LOUISE C., BOYF....R., to 'b~ invE"sted by her and to be used by her together with the interest earned thereon for the support, education and well-being of my said grandson. FIFTH: I give and bequeath all of my personal effects, jewelry, clothing and furniture unto my daughters, LOUISE c. BO~~, BAR~ C. RUSSELL and JOANN c. GIE~, to be divided equally among them as they see fit. SIXTH: I hereby direct that gifts heretofore given to me by my daughters, LOUISE C. BOYER, BARBARA C. RUSSELL and JOAi.'m C. GIEHLER, should be returned to them if they so desire. My daughters have knowledge of the gifts given to me. If they do not desire a return of any or all of the gifts, such not accepted by them shall be a part of my general estate. ,. ... ( (' (I _.___M_,_' _M_______... _' .''0 .....~-..---";..._..'...~~..........._.....______._________,_~..___~._~,.._ ,.....~; _.... "'_ .___.._...__.....' __.................~. __ u_.'_____ SEVENTH: All the rest, residue and remainder of my property, real, personal and mixed, of which I may die seized or possessed or over which I may have the power of testamentary disposition, ~f whatsoever kind and '~eresoever situate, I give, devise and bequeath unto my daughters, LOUISE C. BOYER, BARB~ C. RUSSELL and JOANN c. GIEBLER, share and share alike, per stirpes. EIGHTH: I hereby direct that all estate, inheritance, transfer and succession taxes that may be assessed in consequence of my death of ~atever nature and by whatever jurisdiction imposed, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration. NINTH: I hereby direct that my Executrices shall not be re- quired to give bond, or other security, required by law or otherwise, for the faithful performance of their duties as Executrices. TENTH: I hereby give unto my Executrices, or the survivor of them, hereinafter named, the fullest power and authority in all matters and questions pertaining to the administration of my estate, executing the provisions of this my Last Will and Testament, includ- ing, but not by way of limitation, the power and authority to deter- mine all doubtful questions ,~ich may arise in the construction of this my Last Will and Testament; I further hereby authorize and em- power my Executrices, pending settlement of my estate, to sell, convey, mortgage, lease, exchange, encumber or othenvise dispose of any and all of the property, real, personal or mixed, at any time belonging to my estate, either at public or private sale, without prior approval of Rny court, and a~ such times and Eor such pric~ or prices dnd in any such case upon such terms as they may think best in their discre- tion, and I authorize and empower my said Executrices to execute, acknowledge and deliver to the purchasers, grantees, mortgagees, ven- dees, assignees, or other persons, such contracts, deeds, mortgages, bonds, bills of sale, and all other instruments of \vriting necessary or proper without obligation upon the latter to see to the proper application of the proceeds. They shall also have the power to com- promise or otherwise to settle or adjust any and all claims, charges, debts and demands whatsoever against, or in favor of, my estate as fully as I could do if living. They shall further be empo~vered to carryon and conduct any business enterprise in which I may be engaged at my death, to retain any assets, including stocks or securities which I may o~vn at the time of my death, pending the settlement of my estate, without regard as to whether or not such assets or securities are legal investments for fiduciaries. Pending settlement of my -2- .. ( estate, they shall also have the authority in their discretion to convert, sell, exchange or dispose of such assets and securities either for cash or for terms satisfactory to them and to acquire other assets without limitation to securities or investments as may be declared legal for investment by fiduciaries. They shall further be empowered to borrow money, and to pledge assets of my estate as security therefor, for the purpose of paying taxes which may be levied upon or payable by my estate, in accordance with this Will in the event that funds in the hands of my Executrices shall be insufficient to pay such taxes, and if, in the opinion of my Executrices it appears that conversion of securities and other assets, real and personal, would then be made at a sacrifice. ELEVENTH: I hereby nominate, constitute and appoint my daughters, LOUISE C. BOYER, BA.a."'UL.l\RA C. RUSSELL and JOANN C. GIEHLER, to be Ex- ecutrices of this my Last Will and Testament. In the event of the decease of anyone of my said daughters, then I hereby nominate, con- stitute and appoint the survivor or survivors of them to be Executrices of this my Last Will and Testament. IN WITNESS ~~OF, I have hereunto set my hand and seal this YI day of April, A.D., 1964. (\ -r? ~r~ E. L (--<72L_f~4 (SEAL) Ruth E. Coulson SIG}';"E]), SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, RUfH E. COULSON, as and for her Last Will and T€3tamer.t, in the preser!ce of us, ,bo at her request, ::n her prese':1ce and in the presence of each other, all being present at the same time, have hereunto set our hands as witnesses: ... Name /?~ ~ /JdL/~M J5~U f! - W,.-e4--<AJ ~U-0 Jl/tLLI~/~Y) (/ Name Address tfl iI/ilff4"7-v' ~PJ:f ct#</-.,,~ Ji:u~<1) Address 7.;! / /--< 0 ~ IC-;J-? d~J ~"<>~rwd:A- SA Address 7\-0"'1/ ~~/'-tYrW_. ~... (/ . Name ( I'l E V-S 18 (8-781 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 Louise C. Boyer, Joann C_ Giehler & Barbara C. Russell 740 Walton Street Ipmoyne, PA 17043 (Executor or Adm ini strator) In Re: Estate of Ruth E. Caul son Cumberland County - Fi Ie No. 21-78-0445 Dear Yau are hereby notified that the Ori gi na 1 appraisement in the estate of Ruth E. Caul son has been filed in the office of the Re9.ister of Wi lis of Cumberl and County on 25 May , 19..li, Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total None $ 8,247.05 None 40.745.70 $48.992.75 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 dote 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 .'D 373. r-, ~. Date 25 May 1979 ( Signed Title Administrative Officer-------- Note: This is not a bi II. REV-457 (8-78) DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG, PENNA. 17105 COMMONWEAL TH OF PENNSYLVANiA RESIDENT INHERITANCE TAX APPRAISEMENT DATe. 25 May 1979 Cumberland 21 - 7A-044.5. _ COUNTY FILE NO. Whereas, Ruth E. Caul son late of New Cumberl and in the County of Cumberl and Commonwealth of Pennsylvania, having died on the Ath day of AllQllS t 19 ~, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, L..lilQ 1="111 CJi ni t i , 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. DESCRIPTION OF ASSET UNIT Appraiseni~ent VALUES Iv1ade for In herttance Tax Purposes Real Estate $ None - ,"'\, .... ~ Q ?1l7 n~ T - None ,lnint1v Ownpd 40.745 70 Total ctllQ QQ? 7~ I I i ~~ ! , I I I -, I .-i I I ! -I ! i Have been duly sworn ~5l:~rding to law, I do hereby ~fy that the above app'raisernent is made in conf~ity with the law on this day of '- ~'. ~'.__ ,---' .~. _ .. !. f 19 _. (~'-'-':.- ''--_/\~''''') ',-- ."'. .-. -,' - 'y'. '" -.... Appraiser Harrisburg (Number and Street) (Post Office) . Penna.