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12-10-08
_ J 1,5~56041,1,~5 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 0 8 0 8 7 1 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENl"ER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 0 8 1 1 2 0 0 8 0 6 1 1 1 9 2 7 Decedent's Last Name J O H N S O N Suffix Decedent's First Name C H A R L E S MI A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS MI FILL IN APPROPRIATE OVALS BELOW 0 1 Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4 Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5 Federal Estate Tax Return Required death after 12-12-82) 6 Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9 Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) COIRRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Narne Daytime Telephone Number R O G E R M M O R G E N T H A L E S Q 7 1 7 ,2 3 4 ~'`4 0 1 1, ~ ._} Firrn Name (If Applicable) -~ " ' - _ REGISTER <S~WILLS US;E,-~NLY ~. S M I G E L A N D E R S O N & S A C K S " "~? c~~ c - r First line of address _ _I ~ '`~ _. _ 4 4 3 1 N O R T H F R O N T S T R E E T _ '~ ~ ... Second line of address f dj _ f'J i `r` r ~ Y `~~ 3 R D F L O O R = ~.~ -,~ i Cit}~ or Post Office State ZIP Code DATE FILED H A R R I S B U R G P A 1 7 1 1 0 Correspondent's a-mail address: RMORGEN"I'H.AL(~SASLI.P.COM Under penalties of perjury, 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 atl information of which preparer has any knowledge. ADDR~SS ~ // / " 4431 NOR'L'H FRONT' S'I', 3RD F~,LOOR fi11RRISBURG PA 17110 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE A PLEASE USE ORIGINAL FORM ONLY Side 1 L 1,5056041,1,25 ],5056041,1,25 REV-1500 EX 1,50560421,26 ;~ ~~, ~~ ~ c-~ ~~ (~ \ -v, c~i cS~ C~ Decedent's Social Security Number oecedent'sName CHARLES A. JOHNSON RECAPITULATION 1. Real estate (Schedule A) 1. 1 2 1 5 0 0, 0 0 Z 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. 3 1 8 6 7 6 , 2 2 6. Jointly Owned Property (Schedule Fj ^ Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ 5eparate Billing Requested ..... .. 7. , 8. Total Gross Assets (total Lines 1-7) g 4 4 0 1 7 6 2 2 9 Funeral Expenses & Administrative Costs (Schedule H) g. 1 2 0 6 1, 3 4 10 Debts of Decedent. Mortgage Liabilities, & Liens (Schedule I) 10. 2 0 3 8 , 2 4 11. Total Deductions {total Lines 9& 10) ................... 11. 1 4 0 9 9, 5 8 12 Net Value of Estate (Line 8 minus Line 11) 12. 4 2 6 0 7 6 6 4 13 Charitable and Governmental Bequests/Sec 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. 4 2 6 0 7 6 , 6 4 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15 Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(12) X.0 , 0 0 0 15. 16 Amount of Line 14 taxable at lineal rate X .045 4 2 6 0 7 6 6 4 16. 17 Amount of Lrne 14 taxable at sibling rate X .12 0 0 0 17 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18 19. Tax Due 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1,5056421,26 0, 0 0 1 9 1 7 3, 4 5 0, 0 0 0, 0 0 1 9 1 7 3, 4 5 1,50560421,26 REV 1500 EX Page 3 Decedent's Complete Address: File Number 21 08 0871 DECEDENT'S NAME cl lnlil.cs ~,. Jof INSON STREET ADDREESS 1 1~6 NEWVILL,I~ KOAD CITY STATE ZIP Cn1ZLISLE NA 1701 J Tax Payments and Credits: ~ Tax Due (Page 2 Line 19) 2 CreditslPayments A. Spousal Poverty Credit B Prior Payments 18,250.00 C. Discount 958.67 3. InterestlPenalty if applicable D Interest E. Penalty 4 If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5 If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B Enter the total of Line 5 + 5A. This is the BALANCE DUE. 19,1T.4~ Total Credits (A + B + C) (2) Total InterestlPenalty (D + E) (3) (4) (5) (5A) (58) Make Check Payable fo: REGISTER OF WILLS, AGENT 19.208.67 0.00 3522 0.00 0.00 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; ....................................................... ..... ^ b. retain the right to designate who shall use the property transferred or its income; ....................... c retain a reversionary interest; or .............................. ^ ^ X d receive the promise for life of either payments, benefits or care? .................................................. ..... ^ 0 2 If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................................................. ...... ^ 0 3 Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? ... ...... ^ ^X 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............................................................................................ ...... ^ 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. §9116 (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 (O) percent [72 P.S. §9116 !a) ;1 1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return 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. §9116(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. §9116(1.2) [72 P.S. §9116(x)(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. §9116(x)(1 3)]. A sibling is defined, under Section 9102, z~s an individual who has at least one parent in common with the decedent, whether by blood or adoption. ~~~t ~tYY ~nb ~e~tarrtent OF CHARLES ALBERT JOHNSON I, CHARLES ALBERT JOHNSON, of 1146 Newville Road, Carlisle, (North Middleton Township), Cumberland County, Pennsylvania, declare this as and for my Last Will and Testament, in manner and form following: FIRST: I hereby expressly revoke all Wills and Codicils heretofore made by me. SECOND: I hereby direct my Executor to pay all my just debts, funeral and administrative expenses out of my estate, as soon as practicable after my death. THIRD: I direct that all taxes which may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid out of my estate as a part of the administration of my estate. FOURTH: I give and bequeath the following items to my son, CHARLES ~'~~. JOHNSON, provided that he survives my death: my Grand Father Clock; my Mother's Clown Picture; my Mother's Flag and Medal Display; my stamp collection; and my Medal Display. Said items are listed in instructions given to my Executor, with their locations within my home. FIFTH: I give, devise and bequeath my residence at 1146 Newville Road, Carlisle, PA 17o~ 13 (including all furnishings and other contents not already bequeathed to him or to another person in 'this Will) to my son, CHARLES W. JOHNSON, provided he survives my death. Should my son CHARLES W. JOHNSON fail to survive my death, my Executor shall sell said real and personal property at public or private sale in his sole discretion, with the proceeds thereof being added to and distributed as part of the remainder of my estate. SIXTH: I give and bequeath the sum of One Hundred Thousand Dollars ($100,000.00) to my son, JAMES A. JOHNSON, provided that he survives my death. SEVENTH: I give and bequeath the following items to my son, JAMES A. JOHNSON, provided that he survives my death: my Grand 1Vlother Clock and any automobile(s) or other motor vehicle(s) owned by me at the time of my death. Said items are listed in instructions given to my Executor, with their locations at my home. EIGHTH: In recognition of her kindness and assistance to me and my late wife, I give and bequeath the sum of Thirty Thousand Dollars ($30,000.00) to my daughter-in-law, JUDITH L. JOHNSON, provided that she survives my death. NINTH: I give, devise and bequeath the remainder of my estate, of whatever nature and whf:rever located, as follows: A. One-half (1/2) of said remainder to my son, CHARLES W. JOHNSON, provided that he survives my death. Should my son, CHARLES W. JOHNSON, fail to survive my death, distribution of his share shall be to those of his children then living, share and share alike. 2 B. One-half (1/2) of said remainder to my son, JAMES A. JOHNSON, provided that he survives my death. Should my son, JAMES A. JOHNSON, fail to survive my death, distribution of his share shall be made to my son, CHARLES W. JOHNSON; and if CHARLES W. JOHNSON is not then living, to those of the children of CHARLES W. JOHNSON then living, share and share alike. TENTH: I nominate and appoint my attorney, ROGER M. NTORuENTHAL, ESQUIRE, as Executor of this my Last Will and Testament, but should he fail to qualify or cease to serve in that capacity for any reason, I nominate and appoint as substitute Executrix, my daughter-in-law, JUDITH L. JOHNSON. I direct that my personal representative shall not be required to give bond or security for the performance of his or her duties in any jurisdiction. I request that my Executor retain the services of my attorney, ROGER M. MORGENTHAL, ESQUIRE, as the legal representative of my estate. ELEVENTH: All income or principal held for the use and benefit of the beneficiaries of this Estate shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Executor, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. TWELFTH: If any beneficiary of the Estate shall, in the sole opinion of my Executor, be or become mentally or physically incapacitated, by reason of illness, accident, minority or other circumstance, my Executor may apply either income or principal for the support and welfare of such beneficiary directly or to the person who has the care and control of such beneficiary, without the intervention of any Guardian and without obligation to supervise application of said amounts in any way. THIRTEENTH: In addition to the powers conferred by law', I authorize my Executor, in his absolute discretion: A. To retain in the form received, and to sell either at public or private sale any real or personal property. B. To manage real estate. C. To invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification. D. To exercise any option or rights arising from ownership of investments. E. To compromise claims without court approval, and without the consent of any beneficiary. =~ IN WITNESS WHEREOF, I hereunto set my hand and seal this ,; - day of July, 2007. -. / ~ ' ~~ ~s CHARLES ALB - OHNSON 4 SIGNED, SEALED PUBLISHED and DECLARED in the presence of: CQMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND We, CHARLES ALBERT JOHNSON, ROGER M. IVIORGENTHAL, and DF,BRA R. 1`vIEHAFFIE, the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn or affirmed, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will, and that he signed willingly and that he executed as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witnesses, and that to the best of tl~ieir knowledge, the Testator was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. Sworn to and subscribed before me this ~ ~~ Y~ay of August, 2007 .\~_..~ _ r~otaRUU sFx ~~ ~ . ~..:~~ -~ .;..L, ~ `~-~- ~--~-~~~-~'~r ROSEMARY A HUM NOS' ~~ Notary Public 1~tARRiSBURG cm, DAUPHIN cOw,m My Comrnla:lon Explr~ Oct 6, 2010 REV 1502 EX + pg_gg~ SCHEDULE A COMMON'JVEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RE=SIDENT DECEDENT ESTATE OF FILE NUMBER Cf InRLES n. JOIiNSON 21 08 0871 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real propety which is iointlvowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 1 146 NEWVILLE ROnD, CnRLISLI~, CUMBERLAND COUNTY, PI:NNSYI,VANIA 17015 121,00.00 BY APPRAISnI. (GEORGI L. EBENI;R K. ASSOCIA"I~F;S) TOTAL (Also enter on line 1, Recapitulation) I $ I? I.>00.00 (If more space is needed, insert additional sheets of the same size) GEORGE L. EBENER & ASSOCIATES REALTOR APPRAISAL REPORT OF CHARLES ALBERT JOHNSON ESTATE LOCATED AT 1146 NEWVILLE ROAD CARLISLE PENNSYLVANIA 17015 FOR ROGER M. MORGENTHAL, ESQUIRE 37 S. HANOVER STREET CARLISLE PENNSYLVANIA 17013 AS OF AUGUST 11, 2008 BY CHARLES L. WENGER, GRI 139 W. HIGH STREET CARLISLE PENNSYLVANIA 17013 GEORGE L. EBENER & ASSOCIATES REALTORS September 27, ~~008 REALTORO Roger M. Morgenthal, Esquire 37 S. Hanover Street Cazlisle, PA 17013 RE: Appraisal Report of Charles Albert Johnson Estate 1146 Newville Road Cazlisle, Pa 17015 For Inheritance Tax purposes Dear Roger: MULTIPLE Residential, Commercial & Farms SEd~~~E Appraisals Sales Rentals MLS 430 East King Street, Shippensburg, PA 17257 (717) 532-8530 (717) 532-3430 In accordance with your request by phone to our office and confirmed by letter on August 25, 2008 to appraise the property above captioned, I personally contacted the decedent's son, Charles W. Johnson and inspected the property with him on September 4, 2008, for the purpose of Inheritance Tax. Market Value for the purpose of Inheritance Tax is defined as "the most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the Buyer and Seller each acting prudently and knowledgeably and assuming the price is not affected by undue stimulus." The value shown has been arrived at after careful study of the location, type of improvements, their physical condition and their present use. Therefore, I believe it to reflect a true measure of the mazket value as of August 11, 2008. VALUE REPORTED: ONE HUNDRED TWENTY-ONE THOUSAND FIVE HUNDRED DOLLARS $ 121,500.00 I hereby certify that I have no financial interest, present or contemplated, in this property and that neither the employment to make the appraisal nor the compensation therefrom is contingent upon the value reported. This property was appraised as a whole, subject to the Contingent and Limiting Conditions outlined herein. Submitted by, ~ ~' Chazles L. Wenger, GRI Broker /Partner PA certification # BA-001849-L Location: The subject property is located several miles southwest of Carlisle along the south side of Pa Route 641. Purpose of Appraisal: The purpose of the appraisal is to estimate Market Value of the property as of August 11, 2008 for Inheritance Tax purposes. Market Value: Mazket Value is defined as "at a given time, the highest price estimated in terms of money which a Buyer would be warranted in paying and a Seller justified in accepting, provided both parties were fully informed, acted intelligently and voluntarily and further that all rights and benefits inherent in or attributed to the property were included in the transfer." Function of Appraisal: The function of the appraisal is its utilization as a guide to establishing value under current mazket conditions. Property Rights Appraised: The property rights appraised are assumed to be fee simple in ownership. Area: The area is rural in chazacter with most of the land used for agricultural purposes. Utilities: Telephone and Electricity Flood Zone: This property is not in the flood zone area. Title: Currently titled-Challes Albert Johnson & Gertral M. Johnson, Husband and Wife, BOTH INDIVIDUALS ARE DECEASED, Thus, as of August 11, 2008 it is the Charles Albert Johnson Estate. The analysis of the comparable sales below reflects market reaction to significant variations between the sales and the subject property FEATURE SUBJECT SALE NO. 1 SALE N0.2 SALE NO. 3 Address 1146 Newville Rd. 210 W. Main St. 1614 Newville Rd 1598 Newville Rd. Carlisle, Pa Walnut Bottom, PA Carlisle, PA Carlisle,PA Sale Price N/A $120,500 $135,000 $138,500 Data Sources Multi-list Service Multi-list Service Multi-list Service VALUE ADJ. DESCRIPTION DESCRIPTION + (-) Adj. DESCRIPTION + (-) Adj. DESCRIPTION + (-) Adj. Concessions N/A Seller Help -3,615 NONE NONE Date of Sale N/A 02-IS-2008 01-23-2008 07-31-2008 Location Average Average Average Average Site 0.36 Ac 0.43 ac 0.46 Ac 0.5 Ac View Average Average Average Average Design Brick Ranch Brick Ranch Brick Ranch Brick Ranch Condition Fair Fair Fair Fair Above Grade totaVbdrms/bath totaUbdrms/bath total/bdrmsPoath totaUbdrms/bath Room Count 5 3 1 5 3 1 5 2 1 6 3 1 Gross liv. Area 1218 sq. ft. 1107 sq. ft. - 1,000 1064 sq. ft. +1,500 912 sq. ft. + 2,000 Fireplace NONE Fireplace - 1,500 fireplace +1,500 NONE Basement 1 finished full /unfinished full / unfinished full / unfinished full /Partial fm - 5,000 Heat / AC OHWB /NONE OFA /NONE + 1,000 OHWB /NONE OHWB /NONE Garage/Carport NONE NONE 1 car garage - 5,000 1 car /workshop - 7,500 NET ADJ. total N/A - 500 - 5,000 -10,500 ADJ. SALES PRICE of COMPARABLES N/A $ 117,385 S 130,000 $ 128,000 i 3 201-AT-Warranty Deed, Short Fozm, Act of 1909. Henry Hall, Inc., Iadlana, Pa. ~fji~ ~eeb, MADE THE /-~-~- day of of our Lord one thousand nine hundred sixty-six, ~~` ~.._ ' ~ - _.~ J u in the year BETWEEN EDWARD D', WALTERS and SALLY NT. WALTERS, husband and wife, of North Middleton Township, Cumberland County, Pennsylvania, parties of the first part, ALBERT Grantor s, and CHARLES / . JOHNSON and GERTRAL M, JOHNSON, husband and wife, of :-North Middleton Township, Cumberland County, Pennsyl~a. nia, parties of the second part, Grantees YVITNESSETH, that in consideration of Seventeen .Thous and Dollars ($ 17,000. ) Dollars, in hand paid, the receipt whereof is hereby acknowledged, the said grantors do hereby grant and convey to the said gr¢ntees ,their heirs and assigns, as tenants by the entireties: ALL that certain tract of land situate in North Middleton Township, Cumber- land County, Pennsylvania, bounded and described in accordance with survey made by Thomas A. _N eff,,._Registxe.c3~~.uru~nT- dated--J-itne.3; 1-8.6&~ -mss fo'11ows;_.-_ BEGL'VNING at a point in the center line of Pennsylvania Route No, 641, which point is North 86 degrees 45 minutes West, a distance of 1380 feet from the inter- section of the center line of said Pennsylvania Route No, 641 with the center line of Legislative Route No, 21033; thence along the center line of Pennsylvania Route No, 641 South 86 degrees 45 minutes East a distance of 76 feet to a point; thence along land now or formerly of Richard P, Cockley South 3 degrees 15 minutes West, a distance of 207 feet to an iron pipe along the Southern side of the 16 foot wide public alley; thence along the Southern side of said 16 foot wide alley North 86 degrees 45 minutes West, a distance of 76 feet to an iron pipe; thence along land now or formerly of David J. Russel North 3 degrees 15 minutes East, a distance of 207 feet to a point in the center line of Pennsylvania Route No, 641, the point of BEGINNING, BEING the same premises which James S, McKeehan and Pauline L, McKeehan, his wife, by their deed dated the 24thday of May , 1961 and recorded in the Office of the Recorder of Deeds in and for Cumberland County at Carlisle, Pennsylvania, in Deed Book "E ", Volume 20 ,Page 1072 granted and conveyed unto Edward D, W~te~s°and dally 10f;'~Vaiter~-`YrtiiSba~id-and "wife; G'1~ANg'©RS`lie~in . -- SUBJECT, NEVERTHELESS, to the following Restrictions: 1, ' No building or any part thereof, either structural or ornamental, of what- soever character, shall be newer to the center line of. the Carlisle Newville Road then Fifty (50) feet, nor shall any such building or any part thereof, of. any nature be nearer to the side line of any lot or group of lots than Seven and one-half (7 1 /2) feet. 2, Building shall be used for no purposes other than that of a private dwelling house or private garage. 76 _ s86°4S'e °' 3 ~ ~ h O a ~ N M ~ N ~ O ,~ n86°45'w 76 Title:, Charles A. Johnson Estate--Deed Book "A" Vol. 22 pg 392 ~ Date: 09-27-2008 Scale;: finch = 200 feet I File: Tract 1: 0.361 Acres: 15732 Sq Feet: 1461.5 Sq Meters: No significant closure error.: Perimeter = 566 feet 001=s86.45e 76 003=n86.45w 76 002=s03.15w 207 004=n03.15e 207 3, No lot of ground fronting on the Carlisle-Newville Rcad shall be sold vuith a frontage of less than Fifty-five (55) feet, one ?, No structure shall be erected on any lot or lots other than single or one double detached dwelling house together with private garage, 5, The actual cost of erecting a single dwelling house shall not be less than $3, 000, OC and the'actual cost of erecting a double dwelling house shall not be less than $S, 000.00, ' 6, No lot ~hal,l be sold or occupied by any person other than members of the Caucasian Race and a citizen of the United States. This restriction shall not pro}~k2i~.~,le or conveyance t9 any corporation directed by such,pe,~sons, 7, No ,board, metal, or masonry fences shall be erected on said lots which exceed four (4) feet in height, ' __ -n.. ~~~ n n'~ng ~~~;~_ Tornshrp oflV(, , Vr~~l 9~~CI,fI~, - School Dlst. Cumb. Cfl, pa, ~ Cytnb. Co. Pa. RI~~ Estot~ ironsler i~r 1~Re~I,~tate Tr~n~ler iar. Date `7-:~ Amt; % D.~t -_ - ._ at. 1 k ~- ~~ -r ,C~._ ~m o. A7st..1 nr, ll,~ um o. l o. B .,.~ s - _ `~ ~. . a=' ~ 1 4 i F.: ~ r .k 9• I' ~ Y F ~ ~ , - .. .,._ ..._3-'Y _ _r_. -- o-. .., r i. .- ~ _._. _~_. _... _ _ _ .-'~_ \(\\- \C\a' ` ~ h ~.r \; ~"r\ ... ._, h- e~ol<, ~ 22PacE 393 ~~ _ 76 s86°45'e n86°45'w 1380 3 ~ ~ ~ ~ ° ° '" o N M ~ N ~ O ~ ~ m 76 Title: Charles A. Johnson Estate--Deed B ook "A" Vol. 22 pg 392 ~ Date: 09-27-2008 Scale:: finch = 200 feet I File: Tract 1: 0.593 Acres: 25811 Sq Feet: 2397.9 Sq Meters: Closure = s86.4500e 1380.00 feet: Precision =1/ I: Perimeter = 1946 feet 001=n136.45w 1380 003=s03.15w 207 005~03.15e 207 002=sE~6.45e 76 004=n86.45w 76 1146 Newville Road, Carlisle, PA 17013 ~4, r ~:. ~, ~ ~+ k- r ~`~ 4 ~- .~.- d S rf.'~ "i 1~.: u ~ ~ ~ ~.~ ~~~~ti-~ • _....aa JYT ~.~ ... • w .. rte[.. .hsF _ , .. .~ .. ~- 5'~V'. ~`~ ~ ~9 ,, ~ - ~'~, 1146 Newville Road, Carlisle, PA 17013 ~~_, i ~.~- ~,~ tip. ~ ~~~~~ _..-=---- _w~.- K _ .:tae+155~ COMPARABLES r.< 210 W. Main Street Walnut Bottom, PA 17266 ,.~- . _. ~'~ ~ ~'~;f ~ ~- _ ^ ~ { ~.. ' 4 Y +# ~~ ~ k - `aq" .a ° ~ ~ J i r ~~~ r~y , re. ~ , ~., ~ '.. y~' ~Pd y.i 'Q ,c~~ a y f y, ~ - a e~ .-, ,h , `s „ t4 ~ , ry ~ r „~,~ f, y r. ~ ~_ ~ -_.,,,n_ .... _,.._. .- - ` ;'. ~ ~~ [. ~ t` •; t b ~! ~~,: 1614 Newville Road Carlisle, PA 17015 1598 Newville Road Carlisle, PA 17015 1 i ,~ ' ~~ - ~. , - ,~-` ch;l(-rn~ t(:,1•ravN ,1N11 s•rn•rt:n~ILlvr ur 1,11-Irr>;NC c:ulvurr>iulvs 1.1•:R I Ihlf '~1"I It )N: '1 he Appraiser ccrlilics and agr~:cs IhaL I. 'I he Alq+-;tiser It;ts uo present ur txndctnplatcd titturc interest in Ibc property appraisal; and neither Ihr c-nploynrcnt lu ncrke the apprai•:al, nor the conyrensativn firr it, is cunlingcnl upon the appraised valor: of the property. '. 1 hr Appraiser has nu pr•rsonstl interest in or bias with respect tv the subjccl mallet of the appraisal rcpurt or the partici- panh: t.. the ~:dc. 'I he "listinuttc of ~larkcl \aluc" in the appraisal rcpurt is nut based in +vhulc yr in p:ui uluut Ure race, color, nt national rail!in of the prospectivr vu•ncrs or occupants of the property apprnisetl, or ulxnr (he race, color ur national origin nl Ihr• (nrscnt unner:q nr urcupants of (he properties in the vicinity of the properly apprstisetl. ~. I he Appraiser hats personall)• inspected the prvln:rly, both inside surd out, and has nnrde an exterior htslreetiun of all cungrar:ddr ~:dcs listed in the rcpurt. "lip the best of Ibc Appralscr's knowledge and belief, adl statenrcn(s :urd infirrnurtion in This rrpult arc lure Hurl currcrl, :urd the Appraiser has not knowingly +vil6hcld any significant information. •I. All rumingcm mrd limiting cuuditiuns arc. contained herein (iugrosed by the Icrnrs of Utc nssignmcnt yr by the undcr- siif;ncr) alli•ctint~ the anal}:ecs, opinions, and cunclusiinrs euntaincJ in the rcpurt). 4. 1"his appraisal rrpurLhas becu uutde in conformity with and is subject lu the rcyui-ancats of Ibc Cude of 1'rufessinnal I:Ihies :uul Starulartls of I'rofcssiunal Cuuduct of the :gtpraisal vrganizativns with whicl- the Appraiser is affili:dcd. ri. i\II conclusions :urd opininns cunccrniug (hc real c,Statc that are set forth in the oppraisdl report +vcrc prepared by the ~\ppraisct +ehnx signaUnc :rppe;trs un the apprtis:il report, unless indicated as "1{evic+v Appraiser." Nu change of spry item in the aplnaisal rcpurt shall be mule by anyone other than the Appraiser, and the Appraiser shall h;rvc no respunsibility fur suty such unauthnri~ctlchange. t't)N7INf:1;N'1• ANII I~IAIfI'INC (:UNUI'1•IUNS: '1-hc rcrlilicatiuu of the Appr;tiscr appearing iu the aplnaisal rcpurt is subject a• the tifllnvv int: cvnditivus tutu to such other specific and limiting cvnditivus as arc scl truth by the Appritiur is the report. I. 1 he ~\plrraiscr assnnres uu rrsponsihility Cur nratlcrs of a Icgal nature nffccling Ibc pngrcrty appraised or the Iillc Ihcrc- lu, nor dr~cs thr Alglr:risrr reader nay ultinivn as to the title, which is assumed Itr be gvtxl and ntarkclablc. 'fhc prvlterty is :rl~~prri:cd as thra+t:h under respnnsible u+vuership. '. Ant st:cn. h in dtr rcpvrt nray sho+v upproxinr,rte dintensiuns surd is included lu assist the -cadcr in visusdizing the prup- rror. 1 hr Apprriscr has nrnle nn surucy of the properly. .t. 1 hr Aplnaiset is not rcgaired In give tcslintany ur appear in court because of having made !hc appraisal with reference to Ihr propett}- in yucstiun. unless arrangements have been previously made thcrclur. •I. Any distril+ntiou vl tlrc valuation in the repot! behvccn Innd null inrprvvcvieuts applies only uodcr the existing prvgrnm of ulili~;rrinn. "Ihr ~cp:n;tlc v:duatiuns lirr land :urd building unrst trot be user! in cunjunctiun with any other ;yrprais;tl and urc invalid if su ascot. 5, 'Ihr Aplrraiscr assumes Thal Iherc urc nr bidden yr unappttrcnt cvnditiuns of the properly, subsoil, ur structures, which auold -cnrlrr it nrrtre ur less c;du:drlc. '1"Ire Appraiser ussuntes nu respuasibility firr such cvnditivus, ur fur cuginecring which nril;ht he rcrprired nr discover such litclurs. G. Inliunr;rtiun. rstimales, and opinions furnished to the Appraiser, and coalaincd in the relent, wcrc ulrtained from svurees cvnsidrrcd rcliahlr and believed to be true and cor;reel. lluvvever, nv respvnsibilily fur accuracy of such items furnished dre Ap,lnaist•r tan he assunrcd by the Appraiser. 7. Itisclosurc of the contorts of the appraisal rcpvrt is governed by the Uyl;nvs anJ Rcgul:rtiuns of the Inulcssional apputisnl org:mi>.:dirn-5 a•ilh vvhirh the Appraiser is aflilinlcd. ~R. NeiUrcr :rll, nor any part of the contest of the rcpurt, or copy llrereuf (including cunclusiuns as lu dre property value, the idenlit}• of thr Appraiser, professional designations, reference kr nay professional :q>trruisal orgsruiz:rtions, yr the firm with +vhich Ihr Appraiser is c•unncetrd), shall be used for :ury purposes by anyone but the cliait specified in the rcpurt, the burru+ccr if :girpraisal Irv paid h}• s;uuc, the IIInrlgilgCC trr IIS SOCCCS501'S alld 8551gt15, nrvrlgagc insurers. cunsuhants, professional appraisal rngani-r.;rtiurrs, mry st:dc ur fcder:dly approved financial iirstilulion, nay deptuinrent, agcucy, or instrumentality of the United Srulcs ur :nr-• slate or the ~)islricl of Cnlmnbrr, ivilhotrt the IarCV10US WrlttCll CUnSCIIt Uf IhC Apprniscr, nor shall it be eunvcycd (~)• amour Iu Uu• public Ihruugh adecrtising, public rcl:Uivns, news, soles, yr other nrediat, without the +r•rillcn currsent and :ygnuv;tl of the Algnaiser. 9. thr all ;q~prtisats, subjccl la salisfrelury congrlctiun, repairs, ur alter:rtivns, the appraisal rcpurt and v;tlue cunclusivn arc ruwingcnl upon evngrlclimr of the imprnvcnteats iu a +wrkuuudikc utanacr. h.N1'IRVNI-II;N•I'rtl~ UISCI,All111;1{: '1•hc value estimate) is based on dre assure rlivn that Utc properly is not ncgntivcly effcclcJ by the csistence of hnzmduus substsurccs yr dctrirvcnrpl environmcntnl conditions un~ess utlterwisc state) in Utis rctxrrt. '1"he ppfrraiscr is and nn etffert in the identification of hazardous subslpnces ur delrinterual envirorunenlpl conditions. 71re n~grrpiser's routine inspec- tion of and inrynir ies nlxrut the subjccl property did -rot develop fury information Utnl indicated mty Apparent srgnificartl hnzerduus sub- slances ur dcni-neutal cnvironnrental conditions which would affect the property negatively unless oUrerwise staled in this relrorl. It is purssilrlc that tests nrid inspections tnndc by a qualified hazardous substance and environrncntal ex rcrt would reveal the cxrslcncc of Inr.anluus sllh$ta11CCS U( detrllllelt(a) cnvirun-ncntal conditions on or arutnrd Ute prufrcrty Urel a•oul~ rlegpliVCty p(fCCI I1S VpIUC. I r\UI!)I1'It)N,11, CI:ICI-IhICA'1'ION: 'the Appraiser furtl-cr certifies pnJ agrees Ulat: t. I. '1-his alq~raisal ctmfunns tv llre Unifvnn Standards of Prvfessionnl Appraisal I'raclice ("USI'AI'") adopted by the AI•plais:rl Stnnd:uds )tuatd uf'17rc Appraisal Iwundation, except drat Urc Ucpptlure Provision of Ure USI'/1P does trot apply. T. •Illcir cungrensntivn is mot conlingenl upon Uac rclaotting of rt ~rredelennined value or direction in value shpt favors dre cause of the client, the amount of Ulc value estimate, the puainnrent of p strpulateJ result, or the occurrence of a subsequent event. ~. 'I his appraisal assignment was rant based vn a rcquestcd.miniurum vp1U3fUCrt, a specific valvplivn, or Ute approvol of a Ivor. ~ ~ ,rl0urlp, uo nerNr~. ~M,pfwJ na dif gq.wred, M1r FrrdJic Fr~c or f nmle Abe. rt rr: the rn~6m nKnr 1 Jifclaiorcr anJ/ur rAe nWhWOaI a ~ ~f ' ~,~i 4 l -`r' f ;' f I) dF. ~~ J ~~ " _~ ~ :. L'C" ~'S. Appr:riscr(s) .`. F~k`:.. ~.:-~-°,. ,.:.. -''~~: :~:. ~..~:(~ .. r'.r%,1 . f~.`~.~':... , . . GEORGE L. EBENER & ASSOCIATES REALTOR REAL ESTATE APPRAISER CHARLES L. WENGER, GRI EXPERIENCE: 1986 -- PRESENT Partner !Associate Broker /Appraiser George L. Ebener & Associates 139 W. High Street Carlisle, Pennsylvania 17013 1982 -- 1986 Associate Broker /Appraiser George L. Ebener & Associates 139 W. High Street Carlisle, Pennsylvania 17013 1978 -- 1982 Real Estate Salesperson George L. Ebener & Associates 139 W. High Street Carlisle, Pennsylvania 17013 EDUCATION: Pennsylvania Association of Realtors Appraisal Courses RA 1 -- Basics of Appraisal RA 2 -- Real Estate Analysis RA 3 -- Sales Comparison Approach RA 4 -- Cost & Income Approaches RA 5 -- Appraisal Standard 8~ Ethics RA 6 -- Narrative Report Writing RA 7 -- Introduction to Commercial Appraisal Residential Appraisal PROFESSIONAL LICENSES: Real Estate Associate Broker -- AB-043963-A, Commonwealth of PA. Real Estate Broker /Appraiser -- BA -001849-L, Commonwealth of PA. PROFESSIONAL DESIGNATION: GR1 (Graduate of the Pennsylvania Realtors Institute) awarded by the Pennsylvania Association of Realtors. APPRAISAL EXPERIENCE: Governmental Condemnation of Land, Township Condemnation of Land Commercial Business, Farms, Undeveloped Land, Building Lots, Apartments, Single Family Dwellings and Estates. REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER r•lanal H'C.n 1(ll-1NSON __ 21 08 0871 Include the proceeds of litigation and the date the proceeds were received by the estate. Alt property jointly•owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION ~, MEMI36RS F1RS"I• F.C.U. CERTIFICATE OF' DI;POSIT,~52760-41-12 ~ Mf:MI3ERS FiRS~f~ F.C.U. CER~f~IFJCA"I'E OF DEPOSIT ik12760-4>-6 ;. MEMBERS FIRSI~ I.C.U. CERT'IFICA"I'E OI~ DEPOSIT i~52760-47-I 1 4. MEME3ERS FIRS"I• I.C.U. C1?RTIFICA~I~E Oh D1iPOSIT t'S2760-48-1 I 5. M1?M13GRS F1RS"f F.C.U. CER"hIPICA"1'E OF DEPOSIT ft52760-66-12 (;. MEMI31?RS I~IRS~I' F.C.U. Mt_ITUAL FUNDS ACCOUNT #4N2-792980 ~. MEMBERS FIRS"I• F.C.U. SAVINGS ACCOIJN`h k~52760-00 g. PNC I3AN1< CI1F~,C1<ING ACCOUNT ih 1-4018-6364 9. PERSONAL PROPER"hY - APPRAISED I3Y ROY D. GO"I'SIIAI,I,, AUCTIONEER 10. S"DAMP COLLI~C~!'-ON -APPRAISEll i3Y ISIS APPRAISAL SERVICES 1 1. COIN COLI,i:C~I~ION -APPRAISED 13Y II31S APPRAISAL SERV(CI?S ~?, R}:ADI:{t'S DIGt',S'I' - RF.FUNU ON REMAINING SUI3SCRIP"LION ISSUES 13. AI:RO ENERGY - KI:PUND 14. I-:MI3ARQ - PI-LONE SERVICI?- REFUND SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY TOTAL (Also enter on line 5, Recapitulation) ( $ (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OFDEATN 10,01 1.32 10,039.18 10,045. I 0 50,011? 1 50,150.85 76.392.00 9,793.50 15,73450 L920.00 860.00 a22.o1 27.48 179.95 45.05 315,676.22 St Members Investment Services Located at Members 1st FCU 5000 Louise Drive Mechanicsburg, PA 17055 0 717-795-6051 MEMBERS 1St 800-237-4054 717-795-5176 fax FEDERAL CREDIT UNION asteele a~mlinvest.com September 12, 2008 Roger M. Morgenthal, Esquire 4431 North Front Street aid. Floor Harrisburg, PA 17110-1778 RE: CHARLES J. JOHNSON Dear Mr. Morgenthal: Below is the information you requested: - Registered Owner: -Charles A. Johnson - Date account was established: 2/26/1997 - No change of ownership occurred - Interest accrued to date of death: $2,891.89 - Date of death balance: $76,392.00 Andrew Steele Senior Investment Consultant If there is anything else we can do for you, please don't hesitate to give us a call. Sincerely, Michele A. Jones Administrative Assistant Securities offered through Financial Network Investment Corporation Member SIPC. Members 1st and Financial Network are separate companies. S~ 0 MEMBERS 1St FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/ Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CERTIFICATES OF DEPOSIT: Account Number/ Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner 52760-00 10/18/1977 $9,790.82 $2.68 $9,793.50 None 52760-41 `~ 12/05/2006* $10,000.00 $11.32 $10,011.32 None c •~ ~~f (~ 3 - ~ ~~(~ 52760-45 04/02/2007** $50,000.00 $39.18 $50,039.18 None *Rollover from certificate 52760-62, originally established 12/01/2005. **Purchased by transfer of funds from 52760-00. GERTIFICATES OF DEPOSIT: ~ Account Number/Suffix 52760-47 Date Account Established 09/04/2007* Principal Balance at Date of Death $50,000.00 ,Accrued Interest to Date of Death $45.10 Total Principal and Accrued Interest $50,045.10 Name of Joint Owner None *Purchased by transfer of funds from 52760-00. **Purchased by transfer of funds from 52760-00. CERTIFICATES OF DEPOSIT: ~ Account Number/Suffix 07/11/2008 Date Account Established 07/11/2008 Principal Balance at Date of Death $50,102.12 Accrued Interest to Date of Death $48.73 "total Principal and Accrued Interest $50,150.85 Name of Joint Owner None 52760-48 / 02!05/2008*' $50,000.00 $55.21 $50,055.21 None BERS 1ST FEDERAL CREDIT UNION Danielle A. K1me Insurance Services Specialist September 5, 2008 Estate of: CHARLES JOHNSON Date of Death: August 11, 2008 Social Security Number: 387-22-5967 5000 Louise Drive PO. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org << _. .i'= - r f . r ` j ~ ~j ~ i r' __ .... L: ~ .r ~ -r' ', - _ r r - , - u r i . - - ~- ,..~ ' - / -. r._. ,. (, 1 ,~ ~~,- t 1 ., ~. i ;:.~; ~r i i -± ,_• ,.. /` ,. L, _- / _ ' / _ y~ . l ~. _ _ ~ _ i ... V _..: ~' ~ '~. , ESTATE APPRAISAL REPORT OF PERSONAL PROPERTI~ OF Charles A. Johnson, deceased date of death (d.o.d.) August 11, 2008 1146 Newville Rd. Carlisle, PA 17013 for: Roger Morgenthal, Esq., Executor Smigel, Anderson & Sacks River Chase Office Center 4431 North Front St. Harrisburg, PA 17110 AS OF: d.o.d. August 11, 2008 Reported on September 22, 2008 BY: ~I~iis Ap~raisa~ Sey~ices r¢S N. Hanauer St. P.O..Box 2¢ Carlisle, PA r7or3 (717) 243 3474 Info@iblsappraisals. com www.ibtsappraisals.cnm TABLE OF CONTENTS Table of Contents Appraisal Certificate Appraisal Summary Photograph & CD-ROM Instructions Personal Property Listing Category: Coins & Currency (Numismatics) Category: Stamps & Postage (Philately) Totals by Category Appraisal Summary (Copy) References Privacy Notice Statement of Qualifications Assumptions and Limiting Conditions z 4 6 6 8 9 10 11 12 13 14 APPRAISAL CERTIFICATE I hereby certify that, upon the request for the estate appraisal of the personal property of Charles A. Johnson, deceased, 1146 Newville Rd. Carlisle, PA 17013, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF d.o.d. August 11, 2008 & reported on April 23, 2008. The dates of inspection were August 27-September 14, 2008. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in FAIR to EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. aisa[ APPRAISAL SUMMARY It is in my opinion, that as of d.o.d August 11, 2008, the Fair Market Value of the personal property of Charles A. Johnson, deceased, 1146 Newville Rd. Carlisle, PA 17013: (One Thousand Two Hundred Eighty Two Dollars and Five Cents) ($1,282.05) vaisa~ The report must be read in its entirety. The Appraisal Summary ONLY is not the appraisal report. Photograph and CD-ROM Instructions Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital photographs of all of the items appraised. The CD-ROM also contains a saved copy of the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal report or kept off-site, such as a safety deposit box. The photographs are saved in the JPEG picture format, meaning that all of the file names end with a ".JPG". The file names correspond to the written appraisal report's Corresponding Photograph File that is included at the end of each item appraised. Getting started with your CD-ROM 1. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a computer or access to a CD-ROM Drive--a copy store, office supply store, or public library will be able to help you view and/or print your pictures. 2. Your computer may contain one or several different software programs that will allow you to view your pictures. Examples of these programs are Draw, Photo Editor, Picture It! Express, Photo Suite, My Photo Center, Photo Studio Lite, Photo Shop Pro, Picture CD, or Photo Deluxe. The program that is included with a digital camera is another way to view .pictures. • Select the program for viewing photographs and open the program. 3. Click FILE, and Click OPEN. 4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your computer). ~ NOTE • Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a cartoon representing the drive. • The drives of your computer can be found under My Computer section of the Pull- Down "Look in" Menu. Common Drives are: A Drive (floppy disc drive), the C Drive (hard disc drive), the D Drive (CD-ROM Drive), and the E Drive (sometimes CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz Drive). Double-click on the photograph you wish to view. Personal Property Listing Category: Coins & Currency (Numismatics) 1 Currency. German pa er currency. 1908-1923. $15.15 2 Currency. Three US $2.00 notes. $9.00 3 Currency. Three US $5.00 notes $17.00 4 Currency. One US $10.00 note. $13.00 5 Coin. German coinage. 1925A 3 Reichsmark. $25.00 6 Coin. German coinage. 1924) 3 Mark. $16.00 7 Coins. Miscellaneous German coinage, No Key Dates. $48.00 8 Coins. Susan B. Anthony dollar set, First Day Issue. $6.00 9 Coins. Six wooden nickels. $0.60 10 Coin. 1982 Washington Commemorative coin. $6.00 11 Book. Miscellaneous Indian Head cent book with 27 coins, 1880- 1908. No key dates. $24.00 12 Book. Miscellaneous Lincoln cent book with 30 coins, 1909-1941. No key dates. $5.00 13 Book. Miscellaneous Lincoln cent book with 46 coins, 1942-1964. No key dates. $1.30 14 Books. Six 50 State Quarter books with coinage. $120.00 15 Medal. National Museum medal. $4.00 16 Pin. National Museum pin. $1.00 17 Medal. First Moon Landing Anniversary medal, l Ok gold. $10.00 18 Medals. Fifty-four Presidential copper medals and others. $54.00 19 Medal. 1971 Willy Brandt medal. $40.00 20 Medal. Pennsylvania sterling silver medal. $7.00 Total Coins & Currenc Numismatics) $422.05 Category: Stamps & Postage (Philately) 21 Boxes. Miscellaneous American & Foreign stamps & postage contained in two open tan boxes. $50.00 22 Box. Miscellaneous American & Foreign stamps & postage contained in Green Hill & Archer shoebox. $10.00 23 Box. Miscellaneous American & Foreign stamps & postage contained in Brown Montgomery Ward shoebox. $20.00 24 Bound Set. World War II Remembered bound stamp book set. $20.00 2~ Book Set. Golden Replicas of United States Stamps. Book labeled as, "Esther Walther A". $25.00 26 Book Set. Golden Replicas of United States Stamps. Book labeled as, "Esther Walther". $35.00 27 Book Set. American's Bicentennial Covers.l776-1976. $10.00 28 Notebook. Blue ring-bound notebook containing miscellaneous World stamps & postage. $40.00 29 Notebook. Green stamp notebook with gold owl on cover containing modern US stamps & ostage. $40.00 30 Notebook. Red ring-bound notebook containing miscellaneous vintage US stamps. Notebook labeled as, "Mom, Air Mail & Full Sheets". $400.00 31 Notebook. Red stamp notebook with gold piping down front cover containing US stamps. Notebook labeled as, "Mom BK 1 ". $200.00 32 Envelope. Several miscellaneous envelopes of stamps & postage bound with a sheet of aper and rubber band. $10.00 Total $860.00 Totals by Category Category: Coins & Currency (Numismatics) $422.05 Category: Stamps & Posta e (Philately) $860.00 TOTAL X1,282.05 APPRAISAL SUMMARY (COPY) It is in my opinion, that as of d.o.d August 1 1, 2008, the Fair Market Value of the personal property of Charles A. Johnson, deceased, 1146 Newville Rd. Carlisle, PA 17013: (One Thousand Two Hundred Eighty Two Dollars and Five Cents) ($1,282.05) pis Appraisal Se~f~,ice lv~ssa ~ LQi' ~~/ ~iyector The report must be read in its entirety. The Appraisal Summary ONLY is not the appraisal report. io Appraisal References Alderfer's Auction. 501 Fairground Rd. Hatfield, PA 19440. 215-393-3003. http : //www. alderferfinearts. com/ Conestoga Auction Company Inc. 768 Graystone Rd. Manheim, PA 17545. 717-898- 7284. http://www.conestogaauction.com/auctions/ Conwa~f. 2008. Personal Communication: Stamps. eBay. http://www.ebay.com Elmer Murray Auctions. Richard P. Murray. 717-790-2240. http: //www.richardmurryauctioneer. com/ Gottshall, Jr., Roy Auctions. 113 Forge Rd. Boiling Springs, PA 17007. 717-258-6222. Hershey, Dan Auctioneerin~ Service. 3 Brown Rd. Shippensburg, PA 17257. 717-532- 4647. Hess Auctions. John M. Hess Auction Service, Inc. 1667 Cider Press Road Manheim, PA 17545. 717-664-5238. http://www.hess-auction.com/ F. Loney, C.A.P.P., L.P.I. 2008. Personal Communication: Coins. Ocker, Carl E. Auction. 4401 Philadelphia Ave. Chambersburg, PA 17201. 717-264- 6578. http://www.kennysauction.com/ Pook &Pook. 463 East Lancaster Ave. Downingtown, PA 19335. 610-296-4040. http: //www.pookandpook. com 11 PRIVACY NOTICE Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001, appraisers, along with all providers of personal financial services are now required by federal law to inform their clients of the policies of the firm with regard to the privacy of client nonpublic personal information. As professionals, we understand that your privacy is very important to you and are pleased to provide you with this information. In the course of performing appraisals, we may collect what is known as "nonpublic personal information" about you. This information is used to facilitate the services that we provide to you and may include the information provided to us by you directly or received by us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement with our clients to nonaffiliated third parties, except as necessary or as required by law. By way of example, a necessary disclosure would be to our independent contractors, and in certain situations, to unrelated third party consultants who need to know that information to assist us in providing appraisal services to you. All of our independent contractors and any third party consultants we engage are informed that any information they see as part of an appraisal assignment is to be maintained by strict confidence within the firm. A disclosure required by law would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a legal action to which you are a party. We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In order to protect your nonpublic personal information from unauthorized access by third parties, we maintain physical, electronic, and procedural safeguards that comply with our professional standards to insure the security and integrity of your information. 12 Statement of Qualifications Alyssa L. Loney, C.A.P.P. Professional Designations and Certifications C.A.P.P. -Certified Appraiser of Personal Property designation earned through course work and classes provided by the Institute of Appraisal of Personal Property. Archaeological Resources Protection Act -Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. Including by not limited to the Archaeological Resources Protection Act of 1979, National Historic Preservation Act of 1966, the Native American Graves Protection and Repatriation Act and the American Antiquities Act of 1906. Professional Accomplishments ~ State Historical and Underwater Archaeologist for the State of Louisiana. ~ Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana. ~ Director of the West Virginia University Historical Costume Museum. ~ Research Archaeologist/ Artifact Instructor for CADW (Welsh Historic Monuments)/ University of York, England. ~ Research and Preservation Specialist for the Maryland Historical Trust. ~ Presented and published works for national and international organizations including the Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical Trust. Education B.Sc. Historical Textiles and Clothing, 1992, West Virginia University, Morgantown, West Virginia, United States. M.A. Medieval Archaeology, 1995, University of York, York, England. C.A.P.P. Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal Property, York, Pennsylvania, United States. A.R.P.A. Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. S.B.D.C. First Step Entrepreneurial Series, 2001, Kutztown University of Pennsylvania, Small Business Development Center. Presently Director and Founder of Ibis Appraisal Services. Member of Institute of Appraisal of Personal Property, American Society of Appraisers, Appraisers Association of America, International Society of Appraisers, and Professional Coin Grading Service. Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and cultural property. Operates on local, national, and international levels. Conducts research on all objects considered personal and cultural property. 13 Assumptions and Limiting Conditions The term "Fair Market Value", as used in this report, is defined as follows: The highest price an item would bring if the sale occurred under normal market conditions providing 1. neither the buyer or seller is acting under duress, 2. the property has been exposed on the open market for a reasonable length of time, 3. both the buyer and the seller are aware of the potential assets and defects, 4. no unusual circumstances are present. This appraisal was based upon the following assumptions, limitations, and conditions: 1. The information contained in this report was gathered from sources considered reliable, personal examination, research of authenticity and comparable sales and/or auction prices. 2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the representation of others concerning the value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumed that a normal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures were to be utilized, unless these were specially requested and the expenditure of funds therefore authorized. 4. The appraiser's court attendance and expert testimony report, if required, are not included as part of this report. The appraiser does have the right to refuse testimony. THE UNDERSIGNED HEREBY CERTIFIES; 1. That I have no interest now, nor have I had an interest in the past, nor shall I contemplate an interest in the future, in the property covered by this appraisal. 2. That to the best of my knowledge and belief, all statements and information included in this appraisal are true and based upon objective findings and that no pertinent information has been knowingly withheld or deleted in this report. 3. That neither the employment to make this appraisal or compensation for doing so is contingent upon the value of the property. It is the firm belief of the appraiser that the information furnished in this appraisal report and the conclusions drawn from this information are true and correct, but they are not guaranteed. pis Ap~?vaisa~ ~i~ice ~~ I v~ssa L. ne ~ C.A. ~irectoy 14 RED'-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHEIRITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER CI {ARLES ~'~. JOHNSON 21 08 0871 Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION A FUNERAL EXPENSES: 1 IlOFFMAN-RO"I'}3 I~UNEIZAL 1IOMl: & CREMATORY, 1NC. 2. GI~:ORGI?'S FLOWfiRS B 2. 3. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) ROGER M. MORGENTHAL, ESQUIRE Street Address 4431 N. FRONT S"D., 3RD FLOOR City I1/1RRISI3URG State PA Zip 171 10 Year(s) Commission Pald: Attorney Fees SMIGEL, ANDERSON & SACKS, LI_P Family Exemption. (If decedent's address is not the same as claimant's, attach explanation) Claimant 4 5. 6. 7 8. 9. 10 11 12 13 Street Address City State Zip _ Relationship of Claimant to Decedent Probate Fees CUM[31:RLAND COIJNDY -REGIS"l~l?R OF WILLS Accountant's Fees Tax Return Preparer's Fees ROY D. GOTSLIALL, AUCTIONEER (APPRAISE PERSONAL PROPERTY) IBIS APPRAISAL Sl?RVICES (APPRAISE COINS/S"DAMPS) THE SF,NTINT~.L. (LEGAL ADVERTISEMEN"I') CUMBERLAND LAW JOURNAL (LEGAL. ADVER"D1SEMtN"D) CUMBERLAND COUN"DY RECORDER OF DEEDS GF,ORGE L. ]BENER & ASSOCIA"DES (1-LOUSE APPRAISAL) ROGER M. MORGENTHAL (MILI?AGE) 0.00 x,000.00 3 79.00 6.00 20.00 158.62 7.00 39.0 ? 00.00 300.98 TOTAL (Also enter on line 9, Recapitulation) $ 12,O61.3a AMOUNT 5,~90.i? 12.72 (If more space is needed, insert additional sheets of the same size) REV-152 EX + (12-03) f COMMON'JVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER CI~ARLES A. JOIiNSON 21 08 0871 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~ PENN NA'110NAL INSURANCE COMPANY - HOMEOWNFiR'S POLICY 131.00 2. HERO ENERGY -GAS BILL ~ ~`~~`~~ 3. PP&I. - ELEC'I~RIC 131LL 1 X9.37 4. CONGAS"I~ CABLI.: 185?i _~ CUMBi~:RLAND VALLEY WOOD [~LOORING, LLC - S"I'A"YEMEN"I~ I~OR RF~I~tNISiIING 1,124.00 WOOD FLOORS IN RF;Sll~I:NCI~: 6. t~:MBARQ- P}IONE BILL, 132.12 7. NOR~fl1 MIDDLE"fON AU"hHORITY -WA~'Eft/SEWER 82.30 8. ING LIF1~ INSURANCE & ANNUI"l~Y -PREMIUMS 44,2? TOTAL (Also enter on line 10, Recapllulation) ~ $ x,038.24 (If more space is needed, insert additional sheets of the same size) RFV-~°it3 FX + (9-00) I r , ~ 4 SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RE:iIDENT DECEDENT ESTATE OF FILE NUMBER CHARI.L:S ~`~. JOHNSON 21 08 0871 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE [ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sea 9116 (a) (L2)] 1 CHARLES W. JOHNSON Lineal Ia8,038.>? 1146 Ni:WVILLE ROAD CARLISLE, PA 17013 2. JAMES A. JOHNSON Lineal 248,03b.3? 130 CRA11~ DRIVE CARLISLE:, YA 17013 ;. JL'DII~H JOI INSON Lineal 30.000.00 114( NE:WVILLI~; ROAD cnRt.ist.i:. i~A i ~o i ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART I I -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I 3 (If more space Is needed, insert additional sheets of the same size) REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: 18,25O.QO Discount: 958.67 Interest Table Year Days Delinquent Balance Due Interest this time period this year this period Before 1981 1982 1983 1984 1985 1986 1987 1988 through 1991 1992 1993 through 1994 1995 through 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 TOTp~LS Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: Penalty