Loading...
HomeMy WebLinkAbout03-01-79 (3) 3-1-17 ~CC-33 ("-73) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS '* RESIDENT [lECEDENT COUNTY OF CUMBERLAND IMPORT ANT: 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~enue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) DeWitt T. Gable (STATE FULL NAME OF DECEDENT) } AFFIDAVIT O.F EXECUTllIKrlX ~ County IN THE MATTER OF THE ESTATE OF Late of Cumberland Pennsylvania Cumberland } .., State of County of ~<<ilC M. Annan Seifert ExecutN'rix of the estate of the obove.nomed decedent being duly sworn, depose S and say S Decedent died July 11 , 19~{testate looving a last will, copy of which is hereto attached. } (YEAR) ~ (MONTH) Name and address of attorney or } other authorized representative to whom 011 correspondence should be mailed. (DAY) James D. Bogar 23 West Main Street, Shirernanstown, PA 17011 That as such Executrix deponent is familiar with the affairs of said estate and the property constituting (EX ECU TO R-ADMIN I ST R A TO R) the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the 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 None 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 thc~ 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 whert~sover 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 ban\<s, and to the date of decedent's death in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of indebtedness of the United States to the de- cedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States, or any state, or political subdivision thereof, or of any foreign country, which are owned at the time of death; all wearing apparel, jewelry, silverware, pictures, books, works of art, household furniture, horses, carriages, automobiles, boats, and any and all other personal chattels of whatsoever. kind or nature, left by decedent, together with the fairly estimated market value thereof; all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys payable to the estate from life insurance policies carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; all and the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of decedent's death and other investment securities owned by the decedent at the time of death, with the market value there- of at such time. In the case of securities of close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereof as of the date of death. The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business, and in support of the value of such interest there is annexed to said schedule, financial statements showing the assets and liabilities of said co-partnership or l),usiness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement) togethel' with a statement setting forth the character of the business, its location, and such other facts pertain:lng to the business as may be pertinent to a fair and just appraisal of the decedent' 5 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 mad.e 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 tr~sferred, the relationship of the transferees to the decedent, the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the schedule a copy 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 a.nd made part hereof sets forth the names and addresses of all persons ibeneficially 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 decedlmt, the dates of their death, their issue, ~d the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, st;mding in the name of the decedent and others, plus the date and place of record of instruments effecting the vesti 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 hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing ann 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 pledgerl 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 accord~ce therewith. That the totals of the appropriate columns in Schedules "A", "B", "e", "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this 'UUW"'U'd.,u.lsdl U --.--;ta,,". V day of uu~c.:I'L.:-:u. ?'"ua~d 7q UU.Ud'U 19"'d","'''U' d;?-i~~:~~L_- u).9.7..d?q~!hd..Qx~h,<:!:!.4"u?!:!..~'~!d'U'"dU'U'''''''_''''''''''''' (Street Number) ... ...M~c;h~~c;.?,1:>~:r.,gL,.~A".. ...~.7.g.s.?.... '" (City or Town and State) JOAN E, ARNOLD, Notary Public Shir2~\~r,',loWf\, C\i' ',berland Co., Pa. My Commission Expires Sept. 6, 1982 NOTE: Before signing affidavit make sure all blank spaces in the affidavit and scherlules 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 ann statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. RC C-34 (4-73) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFI::R INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY *' Rec]1 property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Property held by the decedent as tenant .in common with another or other, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.") The real property located In the Commonwealth of Pennsylvania should be described by lot and block number, street and street number, together with a general description of the property, with a reference to the record of the conveyance by which the decedent took title; If a farm state number of a- cres; also 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 be deducted from this schedule. (1) (2) (3) OEPARTMENT VALUA TION CAUTION (Do not write In thIs space) ASSESSED VALUE FOR YEAR OF DECEDENT'S OEA TH ESTIMA TED MARKET VALUE Real Estate 1. Property situate and known as 2024 Derry Street, Harrisburg, Dauphin County, Pennsylvania, being a brick and frame semi-detached dwelling. The property was acquired by decedent June 3, 1953, the deed being recorded in Deed Book H, Volume 37 Page 214, in the Dauphin County Recorder of Deeds Office. (Appraisal Attached) $ 2,000.50 / $ 6,000.0(}/ 2. Property situate and known as 742 South 21st Street, Harrisburg, Dauphin County, Pennsylvania, being a two and one-half story frame dwelling. The property was acquired by decedent June 3, 1953;, the deed being recorded in Deed Book H, Volume 37, Page 214, in the Dauphin County Recorder of Deeds Office. (Appraisal Attached) 3. Property situate and known as 117 and 117 1/2 East Main Street, Shiremanstown, Cumberland County, Pennsylvania, being a two and one-half story frame dwelling. The property was acquired by decedent June 3, 1953, the deed being recorded in Deed Book H, Volume 15, Page 293, in the Cumberland County Recorder of Deeds Office. (Appraisal Attached) 960.00 2,00~ 4,570.00 /' 22,500.00 Insert this fotal opposite "real property", Schedule "A" in the X X X X X "As Reportl~d" column on the last page of this return. 3o.50/).n 3c Sou.....;>;) Valuation and Appraiser Report On Properities Situate at 2024 Derry Street Harrisburg, Pennsylvania 742 South 21st Street, Harrisburg, Pennsylvania 177 177-1/2 East Main Street, Shiremanstown, Pennsylvania Made for The Estate of Dewitt T. Gable as of July 11, 1978 Made by Philip J. Dolson CPM #2872 and Real Estate Broker, Commonwealth of Pennsylvania #RM025576-8 PURPOSE OF THE APPRAISAL The purpose of the appraisal is to estimate the fair market value of the property located at 2024 Derry Street, Dauphin County, Harrisburg, Pennsylvania as of July 11, 1978. Market value is defined as the highest price estimated in terms of money which the property will bring is exposed for sale in the open market for a willing seller, allowing a reasonable time to find a willing buyer, neither buyer nor seller acting under compulsion, both having full knowledge of all the uses and purposes to which the property is adapted and for which it is capable of being used, and both exercising intelligent judgment. PROPERTY UNDER APPRAISEMENT The property under appraisement is located on the north side of Derry Street, Dauphin County, Harrisburg, Pennsylvania. It is a plot of ground having a frontage of 20 feet on Derry Street with a depth of 160 feet and containing approximately 3,200 square feet. The lot is at street level sloping gently to the rear lot line. It is zoned BG - Business General. The plot is improved with a two and three story basement, brick one family residence, more particularly described in the following pages. Address: 2024 Derry Street ~~: One family semi-detached residence Architecture: Colonial Row No. of Stories: 3 and 2 story plus basement Year Built: Old Construction: Brick and Frame Foundation: Stone Basement Excavation: Full Exteri or Wa 11 s: Brick Hindows: Double hung wood sash Exterior Trim: Painted wood Roof: Type: flat Material: rolled roofing Gutters: painted galvanized Downspouts: painted galvanized Flashings: galvanized Insulation: None Exterior Condition: Fair Porches: Fi rs t floor open with wooden fl oori ng - second floor balcony open with wooden flooring Interior Walls: painted and papered plastered walls, Ceilings: Ceilings painted plaster Fll oors: Hardwood Interior Trim: Painted wood Heating System: Hercules, Coal fire gravity hot air system Fireplace: imitation in living room Air Conditioning: none Domestic Hot Water: 30 gallon gas fired Plumbing: Cooper and galvanized Electrical Wiring: Knobe and tube and BX wiring 100 Amp service with circuit breakers Kitchen: Not modern containing single basin single drain board sink, four burner gas range, one set of floor to ceiling cabinets, four foot wooden Waynes coating. Rear stairs to second floor and rear exit to back yard. Bath: 3 fixtured - wall mounted sink with mirror over plus builtin wooden medicine cabinet on opposite wall. Walking tub and low tank toilet. Condition of Interior: Fair Garage: None Walks: Concrete Landscaping: Small rear yard No. of Rooms: Eight No. of Baths: One Basement: Full _concrete floor, unfinished ceiling, outside rear entrance. First Floor: Living room, dinning room and kitchen Second Floor: 3 bedrooms and 1 bath Third Floor: two bedrooms Room Sizes: Small Room Layout: Fair Closets: Inadequate NEIGHBORHOOD ANALYSIS Character: Residential and Commercial General Appeal: Fair Trend: Unstable % Built Up: 100% Value Range: $3,000.00 to $50,000.00 Shopping: Neighbrood - Major within two miles. Transportation: Bus on Derry Street Churches: All denomination within two mile radius Wi dth of Street: 50 feet Surface of Street: Macadam Sidewalks: Brick and conrete Utilities: Gas, electric, City Sewer and Water available at the site. Assessments: Dauphin County - Land $370.00 - Building $1,680.00 Total Land and Building $2,00.50 Taxes: 1978 County City School $30.13 73.74 143.57 Total.. $247.44 HIGHEST AND BEST USE The highest and best use of a property is that use to which the land can be put to create the greatest utility for the land, be it in profit or in amenities, and that which is permitted or would be permitted by the local municipal township authorities and that which would not be underly objectionable to the character of the surrounding property in keeping with the scope of the general neighborhood development. Based on the foregoing, the highest and best use of the subject property is for continuation of present usage, residential purposes. COMPARABLE SALES 1. 2015 Derry Street, Harrisburg, Pennsylvania Sold April 14, 1975 Sales price $5,000.00 2. 2009 Derry Street, Harrisburg, Pennsylvania Sold January 13, 1977 Sales price $5,000.00 3. 2027 Derry Street, Harrisburg, Pennsylvania Sold June 8, 1977 Sales price $10,500.00 4. 2003 Derry Street, Harrisburg, Pennsylvania Sold July 31, 1978 Sales price $8,000.00 The above-captioned properties are all located within the same block as the subj ect property, 2024 Derry Street. Consideration has been given to the difference in age, condition, and time of sale. Based on these various factors it is your appraisers opinion that the value of the subject property, 2024 Derry Street, Dauphin County, Harrisburg, Pennsylvania as of July 11, 1978, was $6,000.00 ~t~ 1..02t.+ Det2R Y S'T:" PURPOSE OF THE APPRAISAL The purpose of the appraisal is to estimate the fair market value of the peroperty located at 742 South 21st Street, Dauphin County, Harrisburg, Pennsylvania as of July 11, 1978. Market value is defined as the highest price estimated in terms of money which the property will bring is exposed for sale in the open market for a willing seller, allowing a reasonable time to find a willing buyer, neither buyer nor seller acting under compulsion, both having full knowledge of all the uses and purposes to which the property is adapted and for which it is capable of being used, and both exercising intelligent judgment. PROPERTY UNDER APPRAISEMENT The property under appraisement is located on the west side of South 21st Street, Dauphin County, Harrisburg, Pennsylvania. It is a plot of ground having a frontage of 12 feet on South 21st Street with a depth of 61 feet to its rear lot line. The lot slopes sharply to the west or rear lot line. It is zoned R4 residential. The plot is improved with a two and one-half story and basement, one family residence, more particularly described in the following pages. Address: 742 South 21st Street, Harrisburg, Pa. ~: One family residence Architecture: Colonial Row No. 'of Stories: 2 and 1/2 stories and basement Year Built: old Construction: Frame Foundation: Brick Basement Excavation: Full Exterior Walls: Aluminum over frame Windows: Double hung wood sash Exterior Trim: Painted wood Roof: Type: Pitched Material: Asphalt shingle - new Gutters: Painted galvanized Downspouts: Painted galvanized Flashings: Metal Insulation: None Exterior Condition: Fair Porches: Front and rear open plus balcony on second floor Interior Walls: Painted and papered plaster Ceilings: Plaster and accoustical tile Floors: softwood Interior Trim: Painted wood Heating System: Bryant Gas fired forced hot air Fireplace: None Air Conditioning: None Domestic Hot Water: 30 gallon gas fired Plumbing: Copper and galvanized Electrical Wiring: 30 Amp Fuse-Box and knob and tube Single basis, single drainboard sink - linoleum floors, painted walls and ceiling, four burner gas range. NOT MODERN Kitchen: Bath: Walking tub, wall mounted sick, low tank toilet. Linoleum floor, accoustical tile ceiling. Very poor - needs complete redecorating and mordernization of kitchen and bath. Condition of Interior: Garage: None Wa lks : Concrete Landscaping: Small rear yard No. of Rooms: 7 Rooms No. of Baths: 1 bath plus exposed shower in basement. ~asement: Full, concrete floor, unfinished celing outside rear entrance. First Floor: Living room, dinning room and kitchen Second Floor: 3 bedrooms and one bath Third Floor: 1 bedroom Room Sizes: Small Room Layout: Poor Closets: Inadequate NEIGHBORHOOD ANALYSIS Character: Residential and Commercial General Appeal: Fair Tl~end : Unstable % Built Up: 100% Value Range: $3,000 to $50,000 Commercial Shopping: Neighberhood - Major within two mile radius Transportation: Within 1/2 Block to Bus on Derry Street Churches: All denomination within two mile radius. Width of Street: 40 feet Surface of Street: Macadam Sidewalks: Concrete Gas, electric, City Water and sewer available at the site Utilities: P\ssessments: Dauphin County - Land $110.00, Building $850, Total Land and Building - $960.00 Taxes: 1978 County City School $14.11 33.01 67.21 Tota 1 $114.39 HIGHEST AND BEST USE The highest and best use of a property is that use to which the land can be put to create the greatest utility for the land, be it in profit or in amenities, and that which is permitted or would be permitted by the local municipal township authorities and that which would not be underly objectionable to the character of the surrounding property in keeping with the scope of the general neighborhood development. Based on the foregoing, the highest and best use of the subject property is for continuation of present usage, residential purposes. COMPARABLE SALES 1. 2009 Derry Street, Harrisburg, Pennsylvania Sold January 13, 1977, Sales price $5,000.00 2. 2003 Derry Street, Harrisburg, Pennsylvania Sold, July 31, 1978 Sales Price - $8,000.00 3. 740 South 21st Street, Harrisburg, Pennsylvania Sold, April 4, 1978 Sales price - $4,000.00 The above-captioned properties are all located within close vicinity of the subject property. Consideration has been given to the time of the sale of the comparables, their condition, size as compared to the subject properities. Sale number 3 is the property immediately adjacent to the subject property. It is simmular in size of both the improvement and the lot. However, the subject property is in extremely poor condition and in need of complete decorating and modernization. Therefore it is your appraiser's opinion that the value of 742 South 21st Street, Dauphin County, Harrisburg, Pennsylvania as of July 11, 1978, was $2,000.00. ~~ . ~ .. ;h J..' NI~ J ~t .,. . ......, /of,/. ;' }<tfl"l j . '.. ~ I' . ACJ:' ' .' '", J'I/' ,: 'd',,,)!, " i,i '_~'., i", . J 142 So c:ll ST -.STfleeT PURPOSE OF THE APPRAISAL The purpose of the appraisal is to estimate the fair market value of the property located at 117-117-1/2 East Main Street, Cumberland County, Harrisburg, Pennsylvania as of July 11, 1978. Market value is defined as the highest price estimated in terms of money which the property will bring is exposed for sale in the open market for a willing seller, allowing a reasonable time to find a willing buyer, neither buyer nor seller acting under compulsion, both having full knowledge of all the uses and purposes to which the property is adapted and for which it is capable of being used, and both exercising intelligent judgment. PROPERTY UNDER APPRAISEMENT The property under appraisement is located on the north side of East Main Street, Cumberland County, Shiremanstown, Pennsylvania. It is a plot of ground having a frontage of 40 feet on East Main Street by a depth of 165 feet to the rear lot line and public alley and containing approximately 6,600 square feet. The lot slopes gently from its frontage on Main Street to the rear lot line at the public alley. It is zoned neighborhood - commercial. The plot is improved with a 2-1/2 story and basement residential dwelling, more particularly described in the following pages. Address: 117-1171/2 East Main Street, Shiremanstown, Pa. I~: One family residence plus apartment Architecture: Colonial No. of Stories: Two ~nd one-half and basement Year Built: Original structure 100 years old. Construction: Frame Foundation: Stone Basement Excavation: Under front portion of structure only. Exterior Walls: Aluminum, asbestos shingle over frame. Windows: Double hung wood sash . Exterior Trim: Painted wood Roof: Type: Pitched and flat Material: Metal and rolled roofing Gutters: Painted galvanized Downspouts: Painted galvanized Flashings: galvan}zed Insulation: None Exterior Condition: Fair Needs painting Porches: Front and rear open Interior Walls: Plastered painted and papered Ceilings: Plastered, painted and papered plus accoustical tile floors: Random wood pine Interior Trim: painted wood Heating System: 117 East Main - Space heaters 117-1/2 East Main Street - Homart gas fired forced hot air Fireplace: one in each side but both bricked up. Air Conditioning: None Domestic Hot Water: 117 - 30 gallon storage tank heated with gas fire side are heater. 177-1/2 East Main Street 30 gallon gas fired domestic hot water heater. Plumbing: mixture of copper and brass Electrical Wiring: Knobe and tube and some BX - 60 amp fuse box servicing both houses. Kitchen: 117 East Main Street - Single basin sink, built in corner cupboard. Linoleum over pine floors, ~four burner gas stove converted from coal. 117-1/2 East Main Street - single basin wall mounted sink with metal cabinets over wooden cabinets under. Paper over plastered walls asphalt block tile floor. Bath: same in 117 and 177-1/2 - recessed tub with shower.-o~er, wall mounted sink and low tank toilet. Ceramic tile 4 foot wane~ ~oating and ceramic tile around the tub. Condition of Interior: 117 East Main Street - very poor, requires complete redecorating and modernization of kitchen. 117-1/2 East Main Street, fair Garage: 2 garages - one single car detached frame and one two car frame Walks: Concrete L.andscapi ng: Large 1 awn and rear property with some trees and grape arbor. No. of Rooms: 10 No. of Baths: 2 Basement: partial, dirt floor and unfinished ceiling First Floor: 117 East Main Street - living room, dining room and kitchen 117-1/2 East Main Street - living room and kitchen Second Floor: 117 East Main Street - 3 bedrooms and one bath 117-1/3 East Main Street - 2 bedroom and one bath Third Floor: attic - floored and used for storage Room Sizes: fair to small Room Layout: poor Closets: Inadequate NEIGHBORHOOD ANALYSIS Character: Residential one and two family GE~neral Appeal: Good Trend: Stable % Built Up: 85% Value Range: $15,000 - $60,000 Shopping: Nieghborhood - major shopping within two mile radius Transportation: Bus on main street Churches: All denomination within 5 mile radius Width of Street: 100 feet Surface of Street: Macadam Sidewalks: Brick and Concrete Utilities: Gas, electric, City Water and Sewer available Assessments: Cumberland County - Land $650.00 Building $3,920.00 Total - $4,570.00 Taxes: 1978 Total $ 53.74 44.79 237.37 $335.90 County Bora School HIGHEST AND BEST USE The highest and best use of a property is that use to which the land can be put to create the greatest utility for the land, be it in profit or in amenities, and that which is permitted or would be permitted by the local municipal township authorities and that which would not be underly objectionable to the character of the surrounding property in keeping with the scope of the general neighborhood development. Based on the foregoing, the highest and best use of the subject property is for continuation of present usage, residential purposes. COMPARABLE SALES 1. 122 East Main Street, Shiremanstown, Pennsylvania Sold May 28, 1974 Sales Price $18,500.00 2. 124 East Main Street, Shiremanstown, Pennsylvania Sold February 20, 1976 Sales Price $21,500.00 3. 203 East Main Street, Shiremanstown, Pennsylvania Sold September 10, 1975 Sales Price $21,500.00 4. 215 East Main Street, Shiremanstown, Pennsylvania Sold March 1, 1974 Sales Price $22,900.00 Main Street, Shiremanstown, is approximately 6 blocks long. Within those six blocks there are the older original frame homes, the larger two and one-half brick and double brick well constructed homes plus the one story ranch style. In addition, the center of town contains stores, a bank, restaurant, Municipal Hall, - all the commercial enterprises. The values of sales within that six block area vary from a low of $13,500.00 to $65,000.00. Many of the sales have not been indicated in this report as they are not comparable to the subj ect property. In my opinion the most comparable are sales 1 and 2 which are each half a double located across the street from the subject property. The primary consideration in arriving at the value of subject property was it's condition. The west side or 117 East Main Street will require complete rehabilitation before it is habitable. The electrical system and heating system will have to be replaced; a new kitchen installed and complete decorating required. It is therefore your appraiser's oplnlon that the value of 117 and 117-1/2 East Main Street, Shiremanstown, Pennsylvania as of July 11, 1978 was $22,500.00. \~l~ ~ . \ ~- ~--.-. / I '7 - / I 7 '/." rA~-r 1'1 AI N ReA fL J I 7 - III '11.. J; I+~-r 1"1 A J N QUALIFICATIONS OF PHILIP J. DOLSON Real Estate Broker - State of Pennsylvania, License No. 25576 Associate, Harry A. Taylor and Associates Real Estate Consultants, East Orange, New Jersey, having appraised over $20,000,000.00 worth of all types of real estate - residential, commercial, apartments, industrial and special purpose properties - for individuals, banks, life insurance companies and nationally known corporations and governmental bodies. Active property manager, having had under his complete superV1S1on for the past eight years, 1,500 tenants, including residential, commercial and office buildings. Residential sales staff of Frank H. Taylor & Sons Real Estate Broker, East Orange, New Jersey. Former Commissioner of the East Orange Housing Authority. Former Vice President of the East Orange Senior Citizens Board which sponsored two high rise apartment buildings. Graduate Gettysburg College, B. A. Degree. Special courses at Rutgers University in appraising. Successfully completed courses I-II & IV in Property Management sponsored by the Institute of Real Estate Management. Hold designation of Certified Property Manager (C.P.M.) Key #2872. Survey Officer - U. S. Marine Corps., with special COurses in surveying and mapping. 6Pll Rec '.35 '* COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but paymlle at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estat~ Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household goods, and fUrnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistributed estat.e of or income from any property held in trust under the will or agreement of another, even though locat.ed outside of the State, at t.he time of death, should be listed in this schedule. Item No. ITEM List and describe fUlly . - - DEPARTMENT VALUATIOt (Do not write in this space) UNIT VALUE ESTIMATED MARKEr VALUE 1. ------- 1,060.5!y 395.00/V fbusehold goods and furnishings-sale proceeds 2. 1968 AMC Rambler Sedan (Appraisal attached) 3. Dauphin Deposit Bank and Trust Company, Harrisburg, Pennsylvania Savings Passbook Account No. 01-00366, in the name of DeWitt T. Gable. Account Established: October 19, 1976 Principal Amount: Accrued Interest: Balance at Date of Death: Accrued Interest on Item No.3: 96.14'-/ Titled 95.20 .36 95.56 .58 96.14 4. Harris Savings Association, Harrisburg, Pennsylvania Passbook Savings Account No. 05-00-066420, Titled in the name of DeWitt T. Gable. Account Established: August 24, 1974 Principal Amount: Accrued Interest: Balance at Date of Death: Accrued Interest on Item No.4: 762.47"V 756.14 1. 20 757.34 5.13 762.47 5. First Federal Savings & Loan Association, Harrisburg, Pennsylvania Christmas Club Account No. 11-1795, Titled in the name of DeWitt T. Gable. Account Established: November 10, 1976 Balance at Date of Death: 9.00 9. 00//' 6. First Federal Savings & Loan Association, Harrisburg, Pennsylvania Passbook Savings Account No. 23-14, Titled in the name of DeWitt T. Gable. Account Established: November 19, 1975 Principal Balance: Accrued Interest: Balance at Date of Death: Accrued Interest on Item No.6: // ./ 515.08 510.80 .81 511.61 3.47 515.08 7. Commonwealth National Bank, Harrisburg, Pennsylvania Checking Account No. 112-106045-1, Titled in the name of DeWitt T. Gable. Account Established: January 29, 1971 Balance at Date of Death: 450.30 /~. 450.30 Insert this total opposite "Personal Property", Schedule "B" in X X the "As BBported" column on the last page of this return. Rec -35 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX *' RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY Item No. 10. INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but pay~)le at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estat~ Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, stocks, mortgl}.ges, 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 List and describe fully UNIT VALUE ESTIMATED MARKEr VALUE DEPARTMENT VALUATIOt (Do not write in this space) 8. Commonwealth National Bank, Harrisburg, Pennsylvania Christmas Club Account with Shiremanstown, Cumberland County Branch Balance at Date of Death: 300.00 9. Carlisle Building and Loan Association, Carlisle, Pennsylvania Savings Account No. 10048, Titled in the name of DeWitt T. Gable. Account Established: May 7, 1975 Principal Balance: Accrued Interest: Balance at Date of Death: Accrued Interest on Item No.9: 643.87 1. 02 644.89 4.47 649.36 649.36 CCNB Bank, N. A., New Cumberland, Savings Account No. 006-054797-3, the name of DeWitt T. Gable. Principal Balance: Accrued Interest: Balance at Date of Death: Pennsylvania Titled in 26.43 .04 26.47 16. ,\ccrued dividends to date of death on Item No. 15 14.00 26.4 11. Proceeds from Aetna Life Insurance Policy No. N-2l3833l 12. Refund from Colonial Penn Insurance Policy 150.0 13. Medicare Payment 14. Proceeds from Banker's Life and Casualty Hospitalization Plan 15. 17. Gulf & Western Industries Inc., common stock, :36 shares ~ -0' Wellington Fund, common stock, 90.566 shares 8.80 19. 18. ,\ccrued dividends to date of death on Item No. 17 20. 21. Pecuniary bequest received from the Estate of Lawrence P. Foesel 500.00' Refund of monies advanced to the Estate of Lawrence P. Foesel 46.00 Series E Bond, $50.00, Ll08979767lE 47.34 Insert this total opposite "Personal Property", Schedule "B" in X X the "As Reported" column on the last page of this return. RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY '* Rec -:35 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but pay~)le at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estat~ Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in any undistributed estat.e of or income from any property held in trust under the will or agreement of another, even though locat.ed outside of the State, at the time of death, should be listed in this schedule. It.em NO. ITEM List and describe fully UNIT VALUE ESTIMATED MARKET VALUE DEPARTMENT VALUATIOI\ (Do not write in this space) 23. Rent from 2024 Derry Street, Harrisburg, Pennsylvania - Due at date of death Rent from 742 South 21st Street, Harrisburg, Pennsylvania - Due at date of death Rent from 117 1/2 East Main Street, Shiremanstown, Pennsylvania - Due at date of death v~ 1I5.00( 22. 85.00 / 24. 125.00 / B-, SS<c;, . ~ 6 Insert this total opposite "Personal Property", Schedule "B" in X X t.he "As Reported" column on the last page of this return. MEMORANDUM DATE: August 31, 1978 TO: Savings Department FROM: Frederick W. Wahl, Jr. RE: Estate of DeWitt T. Gable James D. Bogar, Attorney at Law, representing the above named Estate, has requested of us information on two savings accounts in the name of DeWitt T. Gable. Kindly indicate, where appropriate, for the following accounts the balance as of the date of death of DeWitt T. Gable, July 11, 1978, and the amount of interest which would have been received had these accounts been closed on July 11, 1978: Dauphin Deposit Bank and Trust Company Savings Passbook #01-00366 Balance as of 7/11/78 $Q5.20 Accrued interest to 7/11/78 .36 Dauphin Deposit Bank and Trust Company Savings Passbook #01-07879 ~ Balance as of 7/11/78 ,/?o !,~y.. (V...1->12/ ,,,-.j, '/ /., / / L~ / / I '/ ,,-'" I I Accrued interest to 7/11/78 Thank you, -P! The I-! ~ ~ R m S Savings Association 205 PINE STREET . HARRISBURG. PENNSYLVANIA 17105 OFFICES DOWNTOWN' COLONIAL PARK' CAMP HILL' LEBANON' UNION DEPOSIT CAPITAL CITY' NEW CUMBERLAND August lit, 1978 James D.Bogar, Atty. 23 'Nest Hain St. Shiremanstown, Pa. 17011 Re: D. T. Gable, Estate (DeWitt T. Gable) 172-01-8116 The information which you requested on the account(s) of DeWitt T. Gable (Social Security Number 172-01-8116 ) is as follows. Class of Account 05-00-066420 Optional Passbook Savings Account Number(s) Date Opened 8-24-74 Accrued Interest $756.14 1.20 Principal Balance Balance at Date of Death $757.34 Account O,...nership Individual Name of Joint Owner, if any Date Ownership Was Established 8-24-78 Additional Infor- mation Requested It C by G't^drj ~ . r1<1 Q:, 1-'-i&- Savings Off' r Savings & loan Association of Harrisburg August 14, 1978 James D. Bogar, Attorney 23 W. Main St. Shiremanstown, PA 17011 Dear Mr. Bogar: We have found 3 accounts in the name of DeWitt T. Gable as follows: 12-234 a vacation club (closed April 30, 1978), 11-1795 a Christmas club, and 23-14 a regular passbook. The Christmas club was opened November 10, 1976, the balance and death value are $9.00. The interest on the Christmas club will be forfeited if the account is closed before October 31, 1978. The regular passbook was opened November 19, 1975, the balance is $510.80, 81~ accrued interest, or $511.61 is the value at death. Please contact me if you need further information. ~~c;;~' UMNA... E. Gaye~er Savings Counselor 234 NORTH SECOND STREET. P. O. BOX 1111 . HARRISBURG, PA 17108 . (717) 232-6661 f"2rf1f;1t;J~..:~ . jA~, Jlj II !G.wLl Commonwealth National Bank ~, ~. ..,.,'\ .".~ August 22, 1978 James D. Bogar 23 West Main Street Shiremanstown, Pa. 17011 Re: Estate of DeWitt T. Gable Dear Mr. Bogar: In reply to your letter dated August 9, 1978 on the above estate, the following information is listed below as of July 11, 1978: Checking Account - #112-106045-1 $450.30 Opened - 1-29-71 In his name only. If you have any questions, please feel free to contact us. Very truly yours, /.,~. ",. <_/ ~/~,,~ / /\-~~~'<"7- C- f /:/- Daryl S. Myers ~;~ Vice President 1/ DSM/cg ......- "'~~~^^~ulth NMinn..1 Bank. 10 South Market Square. Harrisburg, Pa. 17108 (717) 564-9500 FOUNDED IN 1868 THE OLDEST IN THE COUNTY ..\ ~O"'t ~'\-~{, ~ftltii~ "..., n\\" FSiiC -...'-- The Carlisle Building and Loan Association -.......-...- 17 WEST HIGH STREET. CARLISLE. PENNA. 17013 Phone 243-2915 August 15, 1978 James D. Bogar, Atty. 23 West Main Street Shiremanstown, Pa. Dear Mr. Bogar: We hold account #10048 in the name of DeWitt T. Gable as sole owner. Account was opened May 7, 1975. Balance is $643.87 plus accrued earnings of $1.02 to date of death, July 11, 1978 for a total value of $644.89. I trust this information is satisfactory. If we may be of further service, please feel free to ask. Sincerely, Jelsie laROCjJ /" .'/ (. ik~' G di (6..;.' ,,' 'v-- (S.(vings dept. manager ./ . ,T ___.<__._..........,..".___...--.~__"l_;~t '~-' " CCNB Bank, N. A. Date AUGUST 18,1978 TO: JAMES D. OOGAR A TIORNEY AT LAW 23 WEST MAIN STREET SHIREMANSTChlN,PA. 17011 Re: ESTATE OF DEWITT T GABLE Name. of Decedent The following is a complete record of the above decedent's accounts . as of JULY 1l,1978 Date of Death Account No. Type of Account Balance on Date of Death Principal Accrued Int. Names on Account I (All Owners) I D<1te of Creation of Joint Owner- shio 006-054797-3 SAVINGS $26.43 $.04 DeWITT T. GABLE :i)a~_cc-/L.)I0 ,'~/?<~.~t-_._.., SAVINGS ~~G~ .1.. . -, Mercedes-BenL - OldS(f)Ob\\e SALeS & SER\!ICE, INC P 17QA3 pnone (717) 761-1900 840 MOrKel Slteel. P.O. BO~ 107. LernOV06. o. August 8, 19'18 ~o ~ 1t ~a1 concern. ~der:ed o.inion that one 1968 A.~'C. 'I:t is m1 cons", ~ r! d-- lIlfS' 1\0. A8t.Q60A?2891~ bsB a 'Ratn"o1.er: 2 Dr:- ,;;Je -., .s 1S .;arket "oJ."e of \ YJ5./$). current . ~a\.soJ. fo'" ?leaae ~efe~ to enclOsed co?1 of a?? for: "or:ea}.t dO--n.- Siceel1'O~ ~~ 1.1 A. lIl1e~s. J~ \ ! - \ '. \ <) z ......4- 9 11>.....:~., \~ .~... .,'d> \~ ~ Ice \0 % ~ \~ (X) ,',:"'\t \w -' '0:> \\ 'i 0. w if> 7" . '. 0.. \~ ~,:. ;- '~ '3' -, '" f> ~ " ~ . 1:;;: S ". \\\ u " E.- : ~ <pcD 0."- 44 NUl \ .-'" ",'" .-'.-' ,\,.), <\) ~J< ~ C"- o 00/" ,/ e'- .. . ex:. ~ I,.l..l if>~ "- r ? "'''' cO ~,\i ;i~ ~ ~ ;:: \ d Grecl serVice S',oce 1920 GreO' oeo s oli , \ .... "~ '_: -.....-.-'7._-_.._--~ ~ ~ t. r · . .~ . \~ ~. ~ \~\). t t:: ~~~~: t f- - , ~ ~~~. ~ ~ \~ '1& )~1 RCC - 36 COMMO:'\'N"EALl'l! OF PENNSYLVANIA TH.A\<;:FFi\ I:'\HEH rTANCE TAX SCHEDULE "c" TRANSFERS RESIDE"T DECEDENT (1) Did decedent, within two years of death, make any transfer of any material part of his estate without receiving it valuable and adequate consideration therefor? (Answer yes or no) No ' (2) Did decedent, within two years of death, transfer properLY from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) No (3) If Lhe answer to (1) or (2) above is in the affirm1!qve state: (a) Age of decedent at time of transfer N/A (b) State of decedent's heal th at time of making the transfer. (Note 1). (c) Cause of decedent's death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) 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) N;A (b) What was the transferee's age at time of decedent's death? N/A (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 not in fact end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) No (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) No (6) If the answer to (5) j~ above is in the affirmative, state whether the right was reserved in decedent alone or others N (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no) No (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which c01l1d revert to rlecedent 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) NI A 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 transferrerl, 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 a: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION MARKET VALUE (Es tima ted) DEPT. VALUATION (Dept. Only) None / NL~ Insert this total opposite "Transfers", Schedule "e" in the "As Reported" column on the last page of this return. RCC-37 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEOCLE "0" BE~EFICIARIES M. Annan Seifert 107 South Orchard Street Mechanicsburg, PA 17055 RELATIONSHIP I (If step-children or : illegitimate children i are involved, set I forth this facL) Daughter SURVIVED DECEDENT STATE YES OR NO Yes DATE OF BIRTH Adul t INTEREST OF BENEFICIARY IN ESTATE BENEFICIARIES AND ADDRESSES ,State full names and addresses of all who have an interest, vested, contingent or other- wise, in estate) Entire I I ! I I I ! I I I I ~ I ~ -. I - - ! I --~,~---~ i ---~_.- I , , I ----, j I I I i .- -, ---~-_._- \ -. , ----- ! i ----------- , ^_o_,__. ! ---_. ,---- ! ,-.-.....-. ! T ~_._---_.._.._- I -----, - - -~--- I I ! I I I ----- .- Deponent further says that all the above-named beneficiaries are living at this time except below: - -- NAME DATE OF DEATH RESIDENCE -~ -_.~--"------'-- R C C-j 8 RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRl)CTIONS: 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 descriptlon, as indicated under 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 relationshlp (if any) of co-owners to the decedent. Descriptlon of Property, Date of Acquisition, Na me unit percentage Estate DEPART1ffiNT VALUATION Address and Relationship of Co-Owners, and PI ace Value Share Valuat ion CAUTION-Do not Write of Record of Instrument, where Real Estate. In This Space. Value of Value of Entire Decedent's Property Interest None Insert this to tal opposite "Jointly Owned Property", Schedule "E" N(;~ in the " As Re Jorted" column on the last page of this return. REV-SIn (8-78) COMMONWEALTH OF PENNSYLV ANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 7.970 HARRISBURG 17105 IN YOUR REPLY Pl.EASE REFER TO Inheritance Tax Division NOTICE OF FIliNG OF APPRAISEMENT M. Annan Seifert 107 S. Orchard Street MechRnicsburg, PA 17055 (Executor or Administrator) In Re: Estate of DeWi tt T. Gable. Cumberland County - fi Ie No. 21-78-0441 Dear }~s. Seifert: You are hereby notified that the Origi nal appraisement in the estate of DeWitt 'l:. Gable has been fi led in the office of the Register of Wi lis of Cumberland County on April 9 I 19.2.9.. I Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total 30.500.00 8,558.36 None None JU2_1958.36 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 rote 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 April 9, 1979 Signed Title _ Administrative Officer Note: This is not a bill. REV-457 (13-78) DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG, PENNA. 17105 COMMONWEALTH OF PENNSYLVANiA RESIDENT INHERITANCE TAX APPRAISEM ENT DA,~ April 9. 1979 COUNTY Cumberland FILE NO. ...sB8-04~L._____ Whereas, DeWitt T. Gable late of Shiremanstown in the County of CllmhA"Y'l and Commonwealth of Pennsylvania, having died on the _ 11 t."h day of Jul v 19 a, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Leo Fulginiti , 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 ~;uch future interest. DESCRIPTION OF ASSET UNIT Appraisement VALUES Made for InhF.;ritance T a)( Pu r ::>0$'25 Property $ 30.500 Real 00 Personal Propertv 8,558 36 Transfers None T. . _H",ln '"'- None TOTAL ASSETS $CSq 058 136 I -l ! I ! I i , ! I - I I I I I I I ~- --~ i i i ! I ~ - I .j I Have been duly sworn according to law, I do hereb-~( ~rtify that.!.~e above apj.rai~ement is made in confor~ity with the law on this qth day of "'. . .~. pr~'l , 19 L. i.. .' Appraiser Harrisburg (Number and Street) (Post Office) . Penna.