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HomeMy WebLinkAbout05-01-08 (2) , , -.J 15056041125 REV-1500 EX (06-05) PA Department of Revenue '* ~~~~~~=~uaITaxes INHERITANCE TAX RETURN Harrisburg, PA 17128-D601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year 2 1 0 8 File Number o 0 2 5 9 Date of Birth 161341410 022 7 2 008 042 6 1 9 3 6 Decedent's Last Name Suffix Decedent's First Name BEE C HER DONALD MI R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WillS FILL IN APPROPRIATE OVALS BELOW [:&J 1. Original Return D 4. Limited Estate [:&J 6. Decedent Died Testate (Attach Copy of Will) D 9. Litigation Proceeds Received o 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82) o 4a. Future Interest Compromise (date of D 5. Federal Estate Tax Return Required death after 12-12-82) o 7. Decedent Maintained a Living Trust 0 (Attach Copy of Trust) o 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 8. Total Number of Safe Deposit Boxes I V 0 V o T T 0 I I I ES QUI RE 717 243 334 City or Post Office State ZIP Code -0 :x w .. :rl ") en ii1~ ,0 -;;) ::0 .~CJ nf"n no .':)0 "-1) .- -;, .'.'> f=) .;:;. hi ')~ Firm Name (If Applicable) MARTSON LAW OFFI CES First line of address 1 0 E A S T Second line of address H I G H S T R E E T CAR LIS L E P A 17013 Correspondent's e-mail address: Under penalties of pe~ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPO 51 LE F R Fill . .. CARLISLE NEWVILLE CARLISLE PLEASE USE ORIGINAL FORM ONLY PA 17013 Side 1 L 15056041125 15056041125 -..Ie; --l 15056042126 REV.1500 EX Decedent's Name: DONALD R. BEECHER RECAPITULATION 1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) .................................. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous N.2!l;Probate Property (Schedule G) U Separate Billing Requested. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7) ........................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)X.O _ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X. 15 o . 0 0 15. 5 2 9 8 . 8 9 16. o . 0 0 17. o . 0 0 18. 19. Tax Due . . . . " .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15056042126 Decedent's Social Security Number 161341410 2804.85 45365.63 2000.00 6 0 7 7 O. 4 8 78.79 9 . 8 0 7 8 8. 5 9 5 2 9 8 1 . 8 9 5 2 9 8 1 . 8 9 o . 0 0 238 4 . 9 o . 0 0 o . 0 0 2384. 9 o 15056042126 ....J , REV-1500 EX Page 3 . Decedent's Complete Address: File Number 21 08 00259 DECEDENT'S NAME DONALD R. BEECHER STREET ADDRESS 8 Beecher Drive CITY I STATE I ZIP Carlisle PA 17015 Tax Payments and Credits: 1. Tax Due (Page 2 Une 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 2,384.19 119.21 Total Credits (A + B + C) (2) 119.21 3. InteresVPenalty if applicable D. Interest E. Penalty T otallnteresVPenalty ( 0 + E ) (3) 4. If Une 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 0.00 2,264.98 5. If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. B. Enter the total of Une 5 + SA. This is the BALANCE DUE. (SA) (5B) 2,264.98 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ...................................................................... 0 (&J b. retain the right to designate who shall use the property transferred or its income; ............................... 0 (&J c. retain a reversionary interest; or ................................................................................................ 0 (&J d. receive the promise for life of either payments, benefits or care? ....................................................... 0 (&J 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... I&J 0 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ......... 0 [RJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............................................. ........................................... .......... 0 [RJ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate impoSed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. 99116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1003 EX... (6-98) * COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATEOF DONALD R. BEECHER FILE NUMBER 21 08 00259 All property jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 22 shares Cumberland Valley Cooperative Association@ $10.00/share VALUE AT DATE OF DEATH 220.00 2. 34 shares, Prudential (744320102) @ $76.025/share 2,584.85 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,804.85 REV-1508 EX + (6-98) .. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DONALD R. BEECHER FILE NUMBER 21 08 00259 Include the proceeds of litigation and the date the proceeds were received by the estate. All property joIntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 12,048.97 M&T Checking #754250 2. Adams County National Bank dba Fanners National Bank Checking #2163578 27,906.37 3. Patient Access Network Foundation, assistance benefit 3,309.29 4. U.S. Treasury, stimulus payment 300.00 5. Donegal Insurance, premium refund on vehicle insurance 301.00 1997 Mercury Villager Minivan, actual sale price 1,500.00 TOTAL (Also enter on line 5. Recapitulation) $ (It more space is needed, insert additional sheets of the same size) 45,365.63 REV:1'510 EX + (6-98) .. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DONALD R. BEECHER FILE NUMBER 21 08 00259 This schedule must be completed and filed n the answer to any of questions 1 through 4 on the reverse side of the REV.1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUOE THe NAME OF THE TRANSFEREE. THEIR RElATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAl ESTATE. VALUE OF ASSET INTEREST (IF APPUCASlE) VALUE 1. 12/25/07, $5,000 cash gift to Ernest R. Beecher, son 5,000.00 100. 3,000.00 2,000.00 2. 12/25/07, $5,000 cash gift to Donald R. Beecher, Jr., son 5,000.00 100. 3,000.00 2,000.00 3. 12/25/07, $5,000 cash gift to James B. Beecher, son 5,000.00 100. 3,000.00 2,000.00 4. 12/25/07, $5,000 cash gift to Joseph A. Beecher, son 5,000.00 100. 3,000.00 2,000.00 5. 12/25/07, $5,000 cash gift to Lauri A. Nailor, daughter 5,000.00 100. 3,000.00 2,000.00 6. 12/25/07, $5,000 cash gift to Ellen D. Carey, daughter 5,000.00 100. 3,000.00 2,000.00 TOTAL (Also enter on line 7 Recapitulation) $ 12,000.00 (If more space is needed. insert additional sheets of the same size) . REV~1'511 EX + (12-99) * COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DONALD R. BEECHER SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 08 00259 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Auer Memorial Home, funeral expenses, balance 205.74 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) 0.00 Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees Martson Law Offices (estimated) 3,200.00 3. Family Exemption: (If decedenfs address is not the same as claimanfs. attach explanation) 3,500.00 Claimant Lauri A. Nailor Street Address 8 Beecher Drive City Carlisle State P A Zip 17015 Relationship of Claimant to Decedent Dau~hter 4. Probate Fees Register of Wills 140.00 5. Accountanfs Fees 6. Tax Return Prepare(s Fees 7. Register of Wills, filing fee, Inheritance Tax Return 15.00 8. Stock valuation report 1.55 9. Checkbook charges 16.50 10. Reserved for additional probate and filing fees 100.00 TOTAL (Also enter on line 9, Recapitulation) $ 7,178.79 (If more space is needed, insert additional sheets of the same size) . . REV-1512 EX + (12-03) '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DONALD R. BEECHER FILE NUMBER 21 08 00259 Report debts Incurred by the decedent prior to death which remained unpaid as of the date of death, Including unreimbursecJ medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Mable Stitt, tax collector, personal tax due 1/1/08 9.80 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 9.80 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include Outri~ht spousal distributions, and transfers under Sec. 9116 (a (1.2)] 1. Ernest R. Beecher Lineal 8,830.32 10 Beecher Drive Carlisle, P A 17015 2. Donald R. Beecher, Jr. Lineal 8,830.32 93 Fish Hatchery Road Newville, P A 17241 3. James B. Beecher Lineal 8,830.32 21 Beecher Drive Carlisle, P A 17015 4. Joseph A. Beecher Lineal 8,830.31 116 Old State Road Gardners, P A 17324 5. Lauri A. Nailor Lineal 8,830.31 8 Beecher Drive Carlisle, P A 17015 6. Ellen D. Carey Lineal 8,830.31 12 Beecher Drive Carlisle, P A 17015 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET n. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ . RIiV-'~13EX+(. COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DONALD R. BEECHER SCHEDULE J BENEFICIARIES FILE NUMBER 21 08 00259 (If more space is needed, insert additional sheets of the same size) PI M8UBank 499 Mitchell Street, Millsboro, DE 19966 December 27, 2007 Martson, Deardorff, Otto, Gilroy & Faller 10 East High Street Carlisle, PA 17013 RE: Estate 01 Donald Beecher Date of Death: February 27, 2008 Social Security Number: 161-34-1410 Dear Ms. Myers: In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bank the following accounts. 1. Account Type......... .. .... ...... .. . '" Checking Account Account Number.... .. .. . .. .. .... .. .... 754250 Ownership (Names of).............. Donald Beecher, Viola Beecher Opening Date...........................l1j01j68 (account closed 03j07 j08) Balance on Date of Death......... .$12,048.97 Accnled Interest $ 0.00 Total........ ........................... ....$12,048.97 The above named decedent did not have a safe deposit box. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number andj or the name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures andj or reimbursement of funds, please contact our High Street Carlisle branch at 1 West High Street, Carlisle, PA 17013, or # 717-240- 4536. Sincerely, / i '/- - I ", l ld l )!.L ('PC Ie l____! .. c L . t ; \X../ /; Charlene Warrington, Records Management 1-888-502-4349 Schedule "E-1" ~"f_ "'.....>';',.,..,..~.,.,:,',""""'. ke.: ~<<i.,'<.. ~&B_.t i<:~-.,.~:;::.:.~.:;.>;.y " ,"" ,.a~~~;~~~')I~eri:~';~~;c,'".'", .,,_.,..".', ~~"ii.UIGliS..:; "I~. .~~ ~... .~~:F'w ; ~HG.. ! I .~~t:A e '2l~. ~.eIy,. .,.-..... -:\. Schedule HE_2" LAST WILL AND TESTAMENT OF DONALD R BEECHER I, Donald R Beecher, of Carlisle, Pennsylvania, revoke my former Wills and Codicils and declare this to be my Last Will and Testament. ARTICLE I IDENTIFICATION OF FAMILY The names of my children are Ernest R Beecher, Donald R Beecher Jr, James B Beecher, Joseph A Beecher, Lauri A Nailor (Beecher), and Ellen D Carey (Beecher). All references in this Will to "my children" are references to the above-named children. ARTICLE II PAYMENT OF DEBTS AND EXPENSES I direct that my just debts, funeral expenses and expenses of last illness be first paid from my estate. ARTICLE III DISPOSITION OF PROPERTY Residuary Estate. I direct that my residuary estate be distributed to my children in equal shares. If a child of mine does not survive me, such deceased child's share shall be distributed in equal shares to the children of such deceased child who survive me, by right of representation. If a child of mine does not survive me and has no children who survive me, such deceased child's share shall be distributed in equal shares to my other children, if any, or to their respective children by right of representation. If no child of mine survives me, and if none of my deceased children are survived by children, my residuary estate shall be distributed to Great Grandchildren, Carlisle, Newville, Newburg, Pennsylvania. If such beneficiary does not survive me, my residuary estate shall be distributed to the following beneticiaries in the percentages as shown: 0.00% - If this person does not survive me, this share shall be distributed proportionately to the other distributee(s) listed under this provision. 0.00 - Percent Total ARTICLE IV NOMINATION OF EXECUTOR I nominate Donald R Beecher Jr, of Newville, Pennsylvania, and Lauri A. Nailor (Beecher), of Carlisle, Pennsylvania, as Co-Executors (the "Executor"), without bond or security. If one of the above nominees does not serve for any reason, the remaining nominee shall serve as sole Executor without bond or security. ARTICLE V EXECUlOR POWERS My Executor, in addition to other powers and authority granted by law or necessary or appropriate for proper administration, shall have the right and power to lease, sell, mortgage, or otherwise encumber any real or personal property that may be included in my estate, without order of court and without notice to anyone. My Executor shall have the right to administer my estate using "informal", "unsupervised", or "independent" probate or equivalent legislation designed to operate without unnecessary intervention by the probate court. ARTICLE VI MISCELLANEOUS PROVISIONS A. Para~aDh Titles and Gender. The titles given to the paragraphs of this Will are inserted for reference purposes only and are not to be considered as fonning a part of this Will in interpreting its provisions. All words used in this Will in any gender shall extend to and include all genders, and any singular words shall include the plural expression, and vice versa, specifically including "child" and "children", when the context or facts so require, and any pronouns shall be taken to refer to the person or persons intended regardless of gender or number. B. Liability of Fiduciary. No fiduciary who is a natural person shall, in the absence of fraudulent conduct or bad faith, be liable individually to any beneficiary of my estate, and my estate shall indemnifY such natural person from any and all claims or expenses in connection with or arising out of that fiduciary's good faith actions or nonactions of the fiduciary, except for such actions or nonactions which constitute fraudulent conduct or bad faith. No successor trustee shall be obliged to inquire into or be in any way accountable for the previous administration of the trust property . - 2 - c. Beneficiary Disputes. If any bequest requires that the bequest be distributed between or among two or more beneficiaries, the specific items of property comprising the respective shares shall be determined by such beneficiaries if they can agree, and if not, by my Executor. IN WITNESS WHEREOF, I have subscribed my name below, this \ ~ day of ~~\'-~\ ,c_aO&; Testator Signature: /' '\ 7tJ1fU1/ ~ ~~A./C/ Donald R Beecher We, the undersigned, hereby certify that the above instrument, which consists of -3- pages, including the page(s) which contain the witness signatures, was signed in our sight and presence by Donald R Beecher (the "Testator"), who declared this instrument to be hislher Last Will and Testament and we, at the Testator's request and in the Testator's sight and presence, and in the sight and presence of each other, do hereby subscribe our names as witnesses on the date shown above. Wi~ssSignaUue: .~I ~ ~L Name: Leonar E Nailor City: Carlisle State: Pennsylvania Witness Signature: Name: City: State: ~~1,J~~lI'JC Jocjlyn S ck - . Newburg Pennsylvania Witness Signatur . Name: City: State: /' - 3 - PENNSYLVANIA Self-Proving Clause COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I, Donald R Beecher, the Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly and as my free and voluntary act for the purposes expressed in the instrument. Sworn to or affirm~ 70wledged before me by Donald R Beecher, the Testator, this ~dayof" ~. , t::7~ . Testator Signature fJ oYZtti/ ;f' 1!e~L Donald R Beecher 4/~:r~Y ~UIfLI ~ Official capacity of officer commonwealth ot Penns1lvania (Seal NEDY NotarY Public SHIRLEY A. KEN ~ County Penn TOWNhIp, :........ JuIf 11. 2001 My comm-aon .......- AFFIDA VIT COMMONWEAL TH OF PENNSYL VANIA COUNTY OF CUMBERLAND We, Leonard E Nailor and Jocelyn S Ranck and Vincent J Gajewski the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as the Testator's Last Will; that the Testator signed willingly and executed it as the Testator's free and voluntary act for the purposes expressed in it; that each of us in the hearing and sight of the Testator signed the Will as a witness; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by Leonard} Nailor and Jocelyn S Ranck and Vincent J Gajewski, witnesses, this -I.B- day of ()t. ~ , t!.:J ~ . / , Witness Signature: f1t/? 4r~ Name: City: State: Leonard E Nailor Carlisle Pennsylvania Name: City: State: ~ ~ //' / ( _ l r' Y! .. f1('~Z Jocelyn S Ranck Newburg Pennsylvania Witness Signature: Witness Signature: Narne: City: State: Vincent J Gajewski Carlisle Pennsylvania - 2 - ,40r~r A/At!/D Seal and official capacity of officer COftUl\Oh_...., cf -: ..._~..... NOTONAL SIAL sHIRLEY A.. KINNIDY. NotIIIY PubIc Penn TownehIP. CUR........ County My commllelon ~ JuIf 11, 2001 - 3 - ~