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HomeMy WebLinkAbout02-0206PETITION FOR PROBATE and GRANT OF LETTERS Estate of also known as WILLIAM E. GALLOWAY Deceased Social Security No. 198-28-3365 No. OD- o To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner is 18 years of age or older and the Executrix named in the last will of the above decedent, dated February 20, 1986, and codicil(s) dated [NONE]. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 4209 Carlisle Road, Gardners, Dickinson Township. Decedent, then 65 years of age, died February 9, 2002, at 4209 Carlisle Road, Gardners, PA, 17324.. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: [None] $ unestimated $ WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. , t ( Nettle R. l~i-xell ' now known as Nettle G. Wolford 7 Alliance Drive, Apt. 106 Carlisle, PA 17013 (717) 241-2834 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) before me this FEBRUARY 2 O O 2/_~ M'Ai%Yf C L~I S v// Register The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent, petitioner will well and truly administer the estate according to law. Swom to or affirmed and subscribed ~'~ ~e ~4 ~~- ,~7/ ~ ~~ 2 5 th day of Nettle R. M~xell, now known Nettie G. Wolford No. Estate of William E. Galloway, Deceased DECREE OF PROBATE AND GRANT OF LETTERS ANDNOW, FEBRUARV 26.. 2 0 0 2 , in consideration ofthe petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated February 20, 1986, described therein be admitted to probate and filed of record as the last will of William E. Galloway and Letters Testamentary are hereby granted to Nettie R. Mixell, now known as Nettle G. Wolford. Will Book Page 14 FEES Probate, Letters, Etc. $ 1 8.0 0 Short Certificates( ~ $ 3.00 ~xal~~ extra page~ 9.00 jcp $ 5.00 TOTAL $ 35.00 Filed february 25, 2002 called attorney on 2-26-02 MARY 'C ~EN{~egister of Wil(s - v John B. Fowler III, Esquire (06273) ATTORNEY (Sup. Ct. I.D. No.) MARTSON DEARDORFF WILLIAMS & OTTO 10 East High Street Carlisle, PA 17013 (717) 243-3341 F:\FILES\DATAFILE\ESTATES\10567-petition .Itr his is to certify that the information here given is correctly copied fi'om an original certificate of death duly filed with me as l,ocal Registrar. The original certificate will be. ~brwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 8168739 No. Local Registrar FEB 1 5 2002 Date mOS. lU .~,. ~ COMMONWEALTH OF PENNSYLVANIA ,, DEPARTMENT OF HEALTH * VITAL RECORDS '..,~ CERTIFICATE OF DEATH (Coroner) I-~ ~c,,~-c~.&;';;'~'"-"--- ~ . William E Galloway ,.Male , ...... '-- , Februar,, 9 2002 , 65 v~. Mar. 6,1936 Thoma~v~e, PA ,~,~D ~,,~ ~ ~ _ ~ ~ ~ . · I _ . 7, ~. m~ ~u ~l ~ Cumberland I Di:kin~on I 4209 Carlisle Road I~ ~u.~.~.. I ~___ i 4zuv caa~e KU. I~s,oE~ ' - ~ . ~ ~HER'8 NAME ~, M~, ~ ' MOTHER'~ NAME ~Fk~ M~, ~ ~) -- ~'~ ~ ,,. F;~a~ C. G;~o~y I,, C;~4; ~._~L~.-" Z. ....... ~ I~ e~ ~ou~C~ S~. apt.~2 Car~e, PA 17073 ~ _ ~.a :~,~ ~...~ I~o~.~,.-,, I,~--- .................. I'~-c~.--.~~ ~ ~".. I',b. 2/16/2002 I*" H0ft~n~er Crem~tor~ ,~. Hott S rln 6,PA 17065 ~~ Pr ' ~ 'M~L~MINE~ER ' I~2DT~Print Michael T. W~..4. ~ ~~ .................................... ~ , Heehantcsburg~ Pa. 17050. __ 16: 21-02-206 LAST WILL AND TESTAMENT OF WILLIAM E. GALLOWAY I, William E. Galloway of Box 159, R.D. 2, Gardners, Cumberland County, Pennsylvania, being of sound and disposing mind memory and understanding do hereby make and declare this as my last will and testament and revoke all wills and codicils hereto- fore made by me. FIRST I direct the payment of my debts and expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. If there is no cemetery lot available for my interment, owned by me at the time of death, I authorize my personal representative to purchase such cemetery lot with a contract for perpetual care, using therefor funds from my estate in such amount as my personal representative shall con- sider necessary and desirable. Further, in this connection, I authorize my personal representative to expend reasonable funds from my estate, in such amount as my personal representative shall consider necessary and desirable, for the purchase, erection and inscrip- tion of a suitable marker for my grave. SECOND I give, devise and bequeath unto Earl Wolford of Carlisle, Pennsylvania (1) my three guns: 20 gauge model 88 3" full Harrington and Richardson, Inc. serial no. AY44021, Winchester model 94, 30-30 serial no. 2498385, 22 Savage model 120, serial no. P819077. THIRD If I am killed on the job and any Workman's Compensation Benefits are payable, then I hereby decree that said benefits shall be paid to Nettie R. Mixell of Newville, Pennsylvania and Earl Wolford in equal shares, share and share alike. FOURTH I give, devise and bequeath all the rest, residue and remainder of my estate unto my sister, Nettie R. Mixell of Newville, Pennsylvania. FIFTH If my sister, Nettie R. Mixell should predecease me, then all the rest, residue and remainder of my estate should go to Earl Wolford. SIXTH I hereby specifically direct that none of my estate, nor the proceeds thereof shall go directly or indirectly to my former wife, Darlene E. Galloway or my son, Bryan Galloway. SEVENTH I direct that any and all inheritance, estate and transfer .axes imposed upon my estate passing under my will or otherwise, shall be paid out of the principal of my residuary estate. EIGHTH Any and all payment or payments of any sum or sums, whether in cash or in kind and whether from principal or income, payable to my beneficiaries, or any of them, shall be made upon the sole receipt of the respective individual to whom the payment is made, and free from anticipation, alienation, assignment, attachment, and pledge, and free from control by the creditors of any such NINTH Finally, I nominate, constitute and appoint my sister, Nettie R. Mixell, Executrix of this my last will and testament. Should my sister fail to survive me or be unable to serve in this capacit5 then I nominate, constitute and appoint Earl Wolford, Executor of this my last will and testament. I hereby relieve my Executrix/ Executor from the necessity of posting security in connection with her/his duties as such in any jurisdiction in which she/he may be called upon to act insofar as I am able by law to do so. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my last will and testament, consisting of three (3) type- written pages, the first two (2) of which bear my signature in the margin for the purpose of identification this~ /~day of , 1986. WILLIAM E. GALLOWAY Signed, sealed, published and declared by the above-named Testator, William E. Galloway, as and for his last will and testa- ment, in the presence of us, who at his request, in his sight and presence, and in the sight and presence of each other, have here- unto bscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA : : SS COUNTY OF CUMBERLAND : John F. Goryl We, William E. Gallowa~ ...... , and Carol Moore Chattin , the Testator/Testatrix and the witnesses, respectively whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator/Testatrix signed and executed the instrument as his/her last will, and that he/she signed willingly, and that he/she executed as his/her free and voluntary act for the purposes therein expressed, and that each of the witnesses in the presence and hearing of the Testator/ Testatrix, signed the will as witnesses, and that to the best of their knowledge, the Testator/Testatrix was at the time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. Sworn or affirmed to and acknowledged before me, this of ~~ ~! , 19 ~ day F:\FILES\DATAFILE\ESTATES\ 10567-notice.cer CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: William E. Galloway Date of Death: February 9, 2002 File No. 2002-0206 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about April 11, 2002. Nettie G. Wolford, 7 Alliance Drive, Apartment 6, Carlisle, PA 17013 Earl Wolford, 9 Hill Drive, Rt. 2, Carlisle, PA 17013 Bryan Galloway, 45 South Pitt Street, Apartment 2, Carlisle, PA 17013 Janet Harvey, 685 Stone Jug Road, Lewisberry, PA 17339 Date: April 11, 2002 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Signature ~~ Fowl,~'~~ Name r III, Esquire -MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Personal Representative REV-1500 oo~,~W~_T, o~ PE.NS,~V*.~, I N H E R ITAN C E TAX RET URN DEPARTMENT OF REVENUE DE~.2~o~ RESIDENT DECEDENT HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) I GALLOWAY, WILLIAM E. DATE OF DEATH (MM-OD-YEAR) OFFICIAL USE ONLY / '2- DATE OF BIRTH (MM-DD-YEAR) 03/06/1936 FILE NUMBER 21 02 00206 __ COUN~ CODE yEAR NUMBER SOCIAL SECURITY NUMBER 198-28-3365 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 02/09/2002 REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. Original Return [] 2. Supplemental Return [] 4a. Future Interest Compromise (date of death after 12-12-82) [] 7. Decedent Maintained a Living Trust (Attach copy of Trust) [] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ~IAME John B. Fowler, III fIRM NAME (If applicable) Martson Deardorff Williams & Otto tELEPHONE NUMBER 717/243-3341 [] 4. Limited Estate [] 6. Decedent Died Testate (Attach copy of Will) [] 9. Litigation Proceeds Received 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4, Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule i) (10) [] 3. Remainder Retum (date of death pdor to 12-13-82) [] 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes [] 11 .Election to tax under Sec. 9113(A) (Attach Sch O) COMPLETE MAILING ADDRESS Ten East High Street Carlisle, PA 17013 None None Non~: None 4,499.21 7,335.60 None 4,878.57 100.00 OFFICIAL USE ONLY 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) (8) 11,834.81 (11) 4,978.57 (12) (13) 6,856.24 (14) 6,856.24 x .00 (15) 16. Amount of Line 14 taxable at lineal rate x °045 (16) 17. Amount of Line14 taxable at sibling rate 4,303.42 x .12 (17) 516.41 18. Amount of Line 14 taxable at collateral rate 2,552.82 x .15 (18) 382.92 19. Tax Due (19) 899.33 20, [] Copyright 2000 fo~ so.are only The ~ckner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 4209 Carlisle Road cI~Y Gardners STATE PA izn' 17324 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 899.33 (1) Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 0.0 0 Total Interest/Penalty (D + E) (3) 0.00 If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page l Line 20 to request a refund If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 899.33 A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 8 9 9..3 3 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; .................................................................................. ~ ~ b. retain the right to designate who shall use the property transferred or its income; .................................... c. retain a reversionary interest; or .................................................................................................................. d. receive the promise for life of either payments, benefits or care? .............................................................. 2. If death occurred after December 12, 1982, did decadent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... [] [] 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. Under penalties of pequry, 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 RESPONSIBLE FOR FILING RETURN Nettie G. Wolford ~,~r~T-UI~E~)FPER--SON R~SPON~IbL~:-FORfLING RETURN ADDRESS ADDRESS 7 Alliance Drive Carlisle, PA 17013 DATE sIGNATuRE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE Jo h~r, III //~)"~3/~[~~ Ten East High Street Carlisle, PA 17013 / o/o J-/o  tes 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 ng spouse is 3% [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 0% [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 0% [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 4.5%, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (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. COMMONWEALTH OF PENNSYLVANIA INHERiTANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF GALLOWAY, WILLIAM E. FILE NUMBER 21 - 02 - 00206 Include the.proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER 1 2 3 4 5 7 9 DESCRIPTION PNC Bank, Savings #5130323118 Social Security Administration, January 2002 benefit Cash in wallet Commonwealth of Pennsylvania, 2001 income tax refund U.S. Treasury, 2001 income tax refund Nationwide Insurance, premium refund Proceeds from sale of firearms Proceeds from sale of 1993 Aerostar Van Note: Items of personalty mentioned in Item Second 3-5 of Will were of no value. Remaining household items were of such poor quality that they were exchanged for removal of trash from premises by Larry's Trading Post TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH 10.61 780.00 46.50 48.00 182.00 157.10 200.00 3,075.00 4,499.21 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF GALLOWAY, WILLIAM E. SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER 21-02-00206 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME A Jay A. Galloway B Janet L. Harvey ADDRESS 3288 Carlisle Road Gardners, PA 17324 685 Stone Jug Road Lewisberry, PA 17339 RELATIONSHIP TO DECEDENT Nephew Sister JOINTLY OWNED PROPERTY: ITEM LETTER NUMBER FORJOINT TENANT ! A 2 B DESCRIPTION OF PROPERTY Include name of financial institution and bank account number or similar identifying number. Attach deed for jointly-held real estate. PNC Bank C.D. #31500215001 DATE MADE JOINT 09/14/2000 01/08/2000 i Bank of Hanover C.D. #176106, payable on death to Janet L. Harvey, sister % Of DATE Of DEATH DATE Of DEATH DECD'S VALUE OF VALUE OF ASSET INTEREST~ DECEDENT'S INTEREST 5,105.6,~ 50%i 2,552.82 4,782.78 100%! 4,782.78 TOTAL (Also enter on line 6, Recapitulation) 7,335.60 COMMONWEALTH OF PENNSYI.VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCI-E~DULE H FUNERAL EXPENSES & ADMI~II~ COSTS ESTATE OF GALLOWAY, WILLIAM E. FILE NUMBER 21 - 02 - 00206 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION FUNERAL EXPENSES: Hollinger Funeral Home and Crematory, Mt. Holly Springs, PA AMOUNT 1,994.50 ADMINISTRATIVE COSTS: Personal Representative's Commissions Nettle G. Wolford Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 7 Alliance Drive City Carlisle State PA Zip 17013 Year(s) Commission paid Attorney's Fees Martson Deardorff Williams & Otto (estimated) Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Register of Wills, Cumberland County Zip Accountant's Fees Tax Retum Preparer's Fees Other Administrative Costs The Sentinel, advertising Letters Testamentary Cumberland Law Journal, advertising Letters Testamentary Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 500.00 2,000.00 35.00 97.07 75.00 177.00 4,878.57 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SchedubH ESTATE OF GALLOWAY, WILLIAME. FILE NUMBER 21-02-00206 Short Certificates Register of Wills, filing fee, Inheritance Tax Return Reserved for additional probate fee, filing fees for Account/Releases and miscellaneous expenses 12.00 15.00 150.00 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF GALLOWAY, WILLIAM E. FiI_~NUMBER 21 - 02 - 00206 Include unreimbursed medical expenses. ITEM NUMBER -Kenneth Rockey, February rent DESCRIPTION TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 100.00 100.00 REV-1513 EX+ (9-00).~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES GALLOWAY, WILLIAM E. FILE NUMBER , 21 - 02 - 00206 RELATIONSHIP TO NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT D~ N~t List ge 2 TAXABLE DISTRIBUTIONS (include outright spousal distributions) Earl Wolford 9 Hill Drive Carlisle, PA 17013 Nettie Mixell Wolford 7 Alliance Drive Carlisle, PA 17013 Nephew Sister AMOUNT OR SHARE OF ESTATE Gtms-$200; iVehicle-$3075 Residue II, Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheetI NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BE NG MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET MAY-23-R002 09:4? PNCBANK CIF DEPARTMENT 41R ?05 005? P.01×01 PNCBAN< May22,2002 Conine L. Myers Ten East High Street Carlisle, PA 17013 RE: Estate of Wiliam E, Galloway, decease[ SSN: 198-2g-3365 DOD: 2/9/2002 Dear Ms. Myers: In response to your request for Date of Death balances fox the customer noted above, our records show the following: Certificate of Deposit Account # 31500215001 WILLIAM l~ GALLOWAY JAY A GALLOWAY DOD balance: $5,000.00 + $105.64 accrued interest Established 09/14/2000 Savings Account Account #5130323118 WII.I.IAM E GALLOWAY DOD balance: $10.49 + $0.12 accrued mtere~ Established 07/05/1988 Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call 1-888-PNC-BANK'(I-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, Rachelle Wells 1-800-762-1775 P7-PFSC-04-F 500 first Ave. Pittsburgh PA 15219 Memb~ FDIC TOTAL P.O1 BA O HA OV 25 Carlisle Street Hanover, PA 17331 717 - 637 - 2201 April 26, 2002 Martson, Deardorff, Williams & Otto 10 E. High St. Carlisle, Pa. 17013 Attn: John B. Fowler III Re~ Estate of William E. Galloway Date of Death: February 9, 2002 Dear Mr. Fowler: As of the date of death, our Bank had 1 account for the above-named decedent. The Certificate of Deposit # 176106 was opened January 8, 2000 in the name of William E. Galloway. The balance as of the date of death is $4,755.23 and the accrued interest as of the date of death is $27.55. Interest paid from January 1, 2002 to the date of death is $285.85. IfI can be of any further assistance, please contact me at (717) 735-5806. Sincerely, Barbara F. Boyer Deposit Services Support Manager biI~MBIiR FDIC Equal Housing Lender LAST WILL AND TESTAMENT OF WILLIAM E. GALLOWAY I, William E. Galloway of Box 159, R.D. 2, Gardners, Cumberland County, Pennsylvania, being of sound and disposing mind~ memory and understanding do hereby make and declare this as my last will and testament and revoke all wills and codicils hereto- fore made by me. FIRST I direct the payment of my debts and expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. If there is no cemetery lot available for my interment, owned by me at the time of death, I authorize my personal representative to purchase such cemetery lot with a contract for perpetual care, using therefor funds from my estate in such amount as my personal representative shall con- sider necessary and desirable. Further, in this connection, I authorize my personal representative to expend reasonable funds from my estate, in such amount as my personal representative shall consider necessary and desirable, for the purchase, erection and inscrip- tion of a suitable marker for my grave. SECOND I give, devise and bequeath unto Earl Wolford of Carlisle, Pennsylvania (1) my three guns:  a. 20 gauge model 88 3" full Harrington and Richardson, Inc. serial no. AY44021, b. Winchester model 94, 30-30 serial no. 2498385, c. 22 Savage model 120, serial no. P819077. (2) Whatever car I own at the time of my death. (3) My Budwiser bar light with the horse inside. (4) Whatever of my clothes he wants, and (5) My fishing equipment. THIRD If I am killed on the job and any Workman's Compensation Benefits are payable, then I hereby decree that said benefits shall be paid to Nettie R. Mixell of Newville, Pennsylvania and Earl Wolford in equal shares, share and share alike. FOURTH I give, devise and bequeath all the rest, residue and remainder of my estate unto my sister, Nettle R. Mixell of Newvill~ Pennsylvania. FIFTH If my sister, Nettle R. Mixell should predecease me, then all the rest, residue and remainder of my estate should go to Earl Wolford. SIXTH I hereby specifically direct that none of my estate, nor the proceeds thereof shall go directly or indirectly to my former wife, Darlene E. Galloway or my son, Bryan Galloway. SEVENTH I direct that any and all inheritance, estate and transfer ~taxes imposed upon my estate passing under my will or otherwise, shall be paid out of the principal of my residuary estate. EIGHTH Any and all payment or payments of any sum or sums, whether in cash or in kind and whether from principal or income, payable to my beneficiaries, or any of them, shall be made upon the sole receipt of the respective individual to whom the payment is made, and free from anticipation, alienation, assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary. All shares of principal and income herein given shall be free from anticipation, assignment, pledge or obliga- tion of any beneficiary, and shall not be subject to any execu- tion or attachment. NINTH Finally, I nominate, constitute and appoint my sister, Nettie R. Mixell, Executrix of this my last will and testament. Should my sister fail to survive me or be unable to serve in this capacit then I nominate, constitute and appoint Earl Wolford, Executor of this my last will and testament. I hereby relieve ~y Executrix/ Executor from the necessity of posting security in connection with her/his duties as such in any jurisdiction in which she/he may be called upon to act insofar as I am able by law to do so. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my last will and testament, consisting of three (3) type- written pages, the first two (2) of which bear my signature in the margin for the purpose of identification this ~?~ /~day of WILLIAM E. GALLOWAY ~ Signed, sealed, published and declared by the above-named Testator, William E. Galloway, as and for his last will and testa- ment, in the presence of us, who at his request, in his sight and presence, and in the sight and presence of each other, have here- unto~%~bscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA : : SS COUNTY OF CUMBERLAND : We, William E. Galloway ___, Jo~n F. Goryl and Carol MooreChattin , the Testator/Testatrix and the witnesses, respectively whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator/Testatrix signed and executed the instrument as his/her last will., and that he/she signed willingly, and that he/she executed as his/her free and voluntary act for the purposes therein expressed, and that each of the witnesses in the presence and hearing of the Testator/ Testatrix, signed the will as witnesses, and that to the best of their knowledge, the Testator/Testatrix was at the time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. Sworn or affirmed to and acknowledged before me, this Notary Public CAROL MOORE CHAT[IN. Notary Public Carlisle, Cumberland Co., PA My Commission Ex,res* July 25. 1988 BUREAU OF INDIVIDUAL TAXES TNHERITAI~C~ TAX DTVTSZON DEPT. 180601 HAKR/SBURG, PA 17118-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-i$~i7 EX AFP (01-02) JOHN B FOWLER HARTSON ETAL 10 E HIGH ST CARLISLE PA 17015 DATE ESTATE OF DATE OF DEATH FILE NUMBER /COUNTY ACN 11-25-2002 GALLOWAY 02-09-Z002 21 02-0206 CUHBERLAND 101 Amoun~ Remit'ted WILLIAM E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GALLOWAY WILLIAM E FILE NO. 21 02-0206 ACN 101 DATE 11-25-2002 TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership /ntmrmst (Schedule C) ($) q. Mortgages/Notes Receivable (Schedule D) (q) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule g) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule ]:) (10) 11. Total Deductions 12. Net Value of Tax Return 4/q99.21 .00 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper portion .00 of this form with your tax payment. .00 (8) 4,878.57 100.00 13. lq. NOTE: q,499.2! (11) ~.978. S7 (12) 479.36- Charitable/governmental Bequests; Non-eXacted 911:5 Trusts (Schedule J) (13) Net Value of Estate Subject to Tax (lq) If an assessment was issued previously, 11nas 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. .00 ASSESSMENT OF TAX: 15. Amount of Line lq at Spousal rata 16. Amount of Line lq taxable at Linaal/CXass A rate 17. Amount of Line lq at Sibling rata 18. Amount of Line lq taxable at Collataral/C~ass B rata 19. Principal Tax Due TAX CREDITS: PAYMENT RECEZPT D/$COUNT (+J DATE NUHBER ~NTEREST/PEN PA~D (-} 479.36- IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 18 and 19 wlll TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT 1S REg~UXRED. IF TOTAL DUE XS REFLECTED AS A 'CRED]:T' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORM FOR ]:NSTRUCTXONS. ] AMOUNT PAID (15) .00 X O0 = .00 (26) .00 X 045= .00 (17) .00 X :].2 = .00 (18) .00 x 15 = .00 (19)= . O0 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND [CA): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class S (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coamonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class B (collateral) rate on any such future interest. TO fulfill the requirements of Section glqO of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (72 P.S. Section Detach the top portion of this Notice and submit aith your payment to the Register of NJlls printed on the reverse side. --Make check or money order payable to: REGISTER OF NZLLS, AGENT A refund of a tax credit, which wes not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ere available at the Office of the Register of Hills, any of the Z$ Revenue District Offices, or by calling the special 2~-hour answering service for forms ordering: 1-800-SDZ-ZO50~ services for taxpayers with special hearing and / or speaking needs: 1-BOO-q~7-3OZO (TT only). Any party in interest not satisfied with the appraisement, a11oeance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 171Z&-lOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in arJting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions far Inheritance Tax Return for a Resident Decedent" (REV-lSD1) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacadant's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January lB, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the data of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of six (DX) percent par annum calculated at a daily rate of .OOO16q. All taxes which became delinquent on and after January l~ 198Z will bear interest at a rate which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 19BI through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOZ . goose& 1992 9Z . OOOZ~7 1983 16Z .000q38 1993-199~ 77. .000192 198~ 1IX .000301 1995-1998 9Z . O00Z~7 1985 13Z .000356 1999 7X . O0019Z 1986 iOZ . O0027~ ZOO0 8X . O00Z19 1987 97. . O00gq7 ZOOX 9Z ,0002q7 1988-1991 llZ .000301 200Z 67. .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-1470 EX (6-88)  INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 DECEDENTS NAME FILE NUMBER Galloway, William E. 2102-0206 REVIEWED BY ACN Daniel Heck 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES F 1, 2 To be billed directly by the department. Row Page 1 COHHONHEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE BUREAU OF ZND/VZDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RE¥-lSgi3 EX AFP (09-00) ZNFORHATZON NOTICE AND TAXPAYER RESPONSE / F'rLE NO. 21 02-0206 ACN 02005665 BATE 12-11-2002 JANET L HARVEY 685 STONE JUG RD LEWISBERRY PA 1~7~59 TYPE OF ACCOUNT ~.ST. OF WILLIAM E GALLOWAY [] SAVINGS S.S. NO. 198-28-S$65 [] CHECKING BATr. OF DEATH 02-09-2002 [] TRUST COUNTY CUMaERLAND [] CERTIF. REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 BANK OF HANOVER has provided tho Department with the information listed beloe which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this fora and return it to the above address. This account is taxable in accordance with the [nherltance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by qe]lin~ (717) 787-R327. COMPLETE PART I BELOW # - # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 176106 Date 01-08-Z000 Established Account Balance q,782.78 Percent Taxable X 100.00 Amount Subject to Tax q,782.78 Tax Rate X .12 Potential Tax Due 575.95 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to the Register of Hills. Hake check payable to: "Register of Mills, Agent". NOTE: If tax payments are made within three (3) months of the decedent's date of death, you amy deduct a SZ discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE CHECK ONE BLOCK ONLY PART TAX LINE A. ~The above information and tax due is correct. v_~ 1. You may choose to remit payment to the Register of Rills with t~o copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of Hills and an official assessment will be issued by the PA Department of Revenue. O The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return B. to be filed by the decedent's representative. C. ~The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ~ and/or PART [] below. If you indicate a different tax rate, please state your relationship to decedent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Date Established I 2. Account Balance 2 3. Percent Taxable $ ~ ~. Amount Subject to Tax ~ $. Debts and Deductions S - 6. Amount Taxable 6 7. Tax Rate 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAZMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) Under penalties of perjury, I declare thit the facts I have reported above are true, correct and ~~th.~est of my knowl.dg, and b.lief.. WoRKHOME ((~/~)) /-¥ ~,*~- - ~-~' ~ T~(PAYER STGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND NILL RESULT ZN AN OFF/CZAL TAX ASSESSMENT aith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the dacadent's date of death. $. A joint account is taxable even though the dacedent's name was added as a matter of convenience. 4. Accounts (including those held botaeen husband and alfa) mhich the decedent put in joint names aithin one year prior to death ara fully taxable as transfers. S. Accounts established jointly betmeen husband and wife more than one year prior to death are not taxebIa. 6. Accounts held by a decedent "in trust for" another or others are taxable ~ully. REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place on "X" in block "A" of Part i of the "Taxpayer Response" section. Sign two copies and submit them aith your check for the amount of tax to the Register of ~/ills of the county indicated. The PA Department of Revenue ail1 issue an official assessment (Form REV-154B EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - If the asset specified on this notice has been or ail1 be reported and tax paid aith the Pennsylvania Inheritance Tax Return filed by the dacadont's representative, place an "X" in block "B" of Part I of tho "Taxpayer Response" section. Sign one copy end return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 180601, Harrisburg, PA 17118-0601 in the envelope provided. $. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 and $ according to the instructions bales. Sign tad copies end submit them aith your check for the amount of tax payable to the Register of Hills of the ceunty indicated. The PA Department of Revenue #ill issue an official assessment (Form REV-lSd8 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 11/11/81: Accounts ahich the decedent put in joint names aithin one (1) year of death ara taxable fully as transfers. However, there is an exclusion not to exceed $3,000 par transferee regardless of the value of the account or the number of accounts held. If a double asterisk (aa) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. Enter the totat balance of tho account including interest accrued to the date of death. 3. Tho percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decadant's death: I DIVZDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUHBER OF X 100 = PERCENT TAXABLE JOINT OHNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and tad other persons. I DIVIDED BY 3 (JOINT O#NERS) DIVIDED BY Z (SURVIVORS) = .167 X lO0 = 16.71 (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created aithin Dna year of the docadent's death or accounts caned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED DY TOTAL NUHBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and tad other persons and established aithin one year of death by the decedent. 1 DIVIBEO BY Z (SURVIVORS) = .SO X 100 = SOX (TAXABLE FOR EACH SURVIVOR) Tho amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 7. Enter the appropriate tax rate (11ne 7) as determined beloa. Da~e of Death Spuuse I Lineal Sibling Cella*stol 07/01/94 *~o 12/31/94 01/01/95 ~o 06/30/00 OZ 61 151 07/01/00 ~o proson~ OZ 4.EZ~ mThe tax rate imposed on tho nat value of transfers from a deceased child taenty-one years of ago or younger at death to or for the usa of a natural parent, an adoptive parent, or a stopparent of the child is OZ. Tho lineal class of hairs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children ahether or not they have been adopted by others, adopted children and step children. "Lineal descendants" includes ell children of the natural parents and their descendents, ahother or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined os individuals who have at least one parent in common aith the decadent, ahathar by blood or adoption. The "Collateral" class of heirs includes al1 other beneficiaries. CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED AIloaable debts and deductions ara determined as folloes: A. You legally ara responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid tho debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must ba itemized fully in Part 3. If additional space is needed, use plain paper 8 1/Z" x 11". Proof of payment may be requested by tho PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-Il62 EX(11-96) CD 001965 HARVEY JANET L 685 STONE JUG ROAD LEWISBERRY, PA 17339 ........ fold ESTATE INFORMATION: SSN: 198-28-3365 FILE NUMBER: 2102-0206 DECEDENT NAME: GALLOWAY WILLIAM E DATE OF PAYMENT: 12/18/2002 POSTMARK DATE: 00/00/0000 POS~-tZjARE NO"Z' COUNTY: CUMBERLAND DATE OF DEATH: 02/09/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02003663 $573.93 TOTAL AMOUNT PAID' $573.93 REMARKS: JANET L HARVEY SEAL CHECK# 1050048 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 001971 GALLOWAY JAY A 3288 CARLISLE ROAD GARDNERS, PA 17324-9626 ........ fold ESTATE INFORMATION: SSN: 198-28-3365 FILE NUMBER: 2102-0206 DECEDENT NAME: GALLOWAY WILLIAM E DATE OF PAYMENT: 12/20/2002 POSTMARK DATE: 12/19/2002 COUNTY: CUMBERLAND DATE OF DEATH: 02/09/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02003662 $382.92 REMARKS: JAY A GALLOWAY TOTAL AMOUNT PAID: $382.92 SEAL CHECK//2568 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COHHONREALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE BURCAU OF INDIVIDUAL TAXES DEPT. 280601 H~RRISBURG, PA 17128-0601 REV-15dS EX AFP (09-00) / ¢ TNI=ORHAT'rON NOTZCE AN~ TAXPAYER RESPONSE FILE NO. Z1 02-0206 ACN 02005662 DATE 12-11-2002 JAY A GALLOHAY 3288 CARLISLE RD GARDNERS PA 17324 TYPE OF ACCOUNT EST. OF HILLIAH E GALLOHAY []SAVINGS S.S. NO. 198-28-3365 [] CHECKING DATE OF DEATH 02-09-2002 [] TRUST CQU_NTy CUNBERLAND [] CERTIF. RENZT PAYNENT AND FORNS TO: REGISTER OF HILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC has provided the Department with the information listed below whlch has bean used in calculating the potential tax duo. Their records indicate that at the death of the above decedent, you eera a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain aritten correction from tho financial institution, attach a copy to this fore and return it to tho above address. This account is taxable in accordance with tho Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by culT;nD (7171 767-8~77. CONPLETE PART Z BELOH ~ # ~ SEE REVERSE SIDE FOR FILING AND PAYNENT INSTRUCTIONS Account No. 31500215001 Date 09-14-2000 Established Account Balance 5,105.64 Percent Taxable X 50.000 Amount Subject to Tax 2,552.82 Tax Rate X .15 Potential Tax Due 382.92 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to the Register of Hills. Hake check payable to: "Register of Hills, Agent". ROTE: If tax payments ara made aithin three (3) months of the decadent's date of death, you amy deduct a SZ discount of the tax duo. Any inheritance tax due wi1! become deLinquent nine (g) months after the date of death. PART TAXPAYER RESPONSE A. [~Tha above information and tax duo is correct. ~1. You may choose to remit payment to the Register of Rills with two copies of this notice to obtain a discount ar avoid interest, or you may check box "A" and return this notice to the Register of -CHECK ~ Hills and an official assessment will be issued by tho PA Depart~aent of Revenue. ONE BLOCK s. [] Tho above asset has been or ail1 be reported and tax paid ~ith the Pennsylvania inheritance Tax return ONLY to be ~Jled by the decedent's representative. C. ~ The above Jn;ormatJon is incorrect and/or debts and deductions Nero paid by you. You must complete PART ~ and/or PART ~ belo~. 2. Account Balance ~ $. Percent Taxable $ ~ ~. Amount Subject to Tax ~ 5. Debts and Deductlons 5. - 6. Amount Taxable 6 7. Tax Rate 7 ~ 8. Tax Due 8. PART DATE PAID DEBTS AND DEDUCTIONS CLAIHED PAYEE DESCRIPTION AHOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) Under penalties of perjury, Z declare that the facts I have reported above are true, correct end TAXPAYER S[6NAT RE TELEPHONE NUHSER DATE GENERAL INFORHATZON 1. FAILURE TO RESPOND NZLL RESULT ZN AN OFFICIAL TAX ASSESSNENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decadant's date of death. 3. A joint account is taxable even though the decedent's name was added as a matter of convenience. q. Accounts (including those held between husband and wife) ahich the decedent put in joint names aithin Dna year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and aJfe more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others ara taxable ~ully. REPORTING INSTRUCTIONS - PART ! - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being clalaed, place an in block "A" of Part 1 of the "Taxpayer Response" section. Sign tad copies and submit thee aith your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-1Sq8 EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid aith the Pennsylvania Inheritance Tax Return filed by the decedant's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue) Bureau of Individual Taxes, Dapt ZBO6Ol, Harrisburg, PA 171Z8-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and 3 according to the instructions beloe. Sign two copies and submit thee aJth your check for the amount of tax payable to the Register of Hills of the county indicated. The PA Department of Revenue mill issue an official assessment (Form REV-1Sq8 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - TAX COHPUTATZON LINE 1. Enter the date the account originally ams established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/II/BI: Accounts which the decedent put in joint names within one fl) year of death ara taxable fully as transfers. However, there is an exclusion not to exceed $3,000 par transferee regardless of the value of the account or the number of accounts held. If a double asterisk (xx) appears before your flrst name in the address portion of this notice, the $5,000 exclusion already has been deducted from the account balance as reported by tho financial institution. Enter the total balance of the account including interest accrued to the date of death. The percent of the account that is taxable for each survivor is determined as folloms: A. The percent taxable for joint assets established more than one year pr[or to the decedent's death: I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. i DIVIDED BY 3 (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the dacedent's death or accounts oaned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X lO0 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Jolnt account registered in the name of the decedent and tad other persons and established within Dna year of death by the decadent. I DZVZDED BY 2 (SURVIVORS) = .50 X 100 = SOl (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line ~) is determined by multiplying the account balance (line Z) by the percent taxable (1lee 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line ~). 7. Enter the appropriate tax rate (line 7) as determined below. I Da~e of Death Spouse Lineal I Sibling I Collateral 07/01/9q ~o 12/31/9q 3X 6Z 01/01/95 ~o 06/30/00 OX 6Z 07/01/00 ~o presen~ OX q.SZ~ 12Z aThe 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 usa of a natural parent, an adoptive parent, or a stapparant of the child is 07.. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of tho natural parents and their descendents, ehether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" ara defined es individuals who have at least one parent in common with the decedent, ehathar by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLATMED DEDUCTTONS PART $ - DEBTS AND DEDUCTTONS CLATMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actuatly paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 5. If additional space is needed, use plain paper S l/Z" x 11". Proof of payment amy be requested by the PA Department of Revenue. REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: WILLIAM E. GALLOWAY Date of Death: File No.' February 9, 2002 21-02-0206 Social Security No.: 198-28-3365 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: State whether administration of the estate is complete: Yes x No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: Did the personal representative file a final account with the Court? Yes No x bo The separate Orphans' Court No. (if any)for the personal representative's account is: Co Did the personal representative state an account informally to the parties in interest? Yes x No Date: January 8, 2003 Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Name: ~~/~~~~q~e ~V Address: ILLIAMS & OTTO (717) 243-3341 Counsel for personal representative F:'u~LES~DATAFILE~xESTATES\10567-1 .srep INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURg, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT. ALLONANCE OR DISALLONANCE OF DEDUCTION~, AND ASSESSHENT OF TAX ON JOTNTL¥ HELD OR TRUST ASSETS REV-16,~8 EX AFP (01-05) JAY A GALLONAY 'i.~.~ 5288 CARLISLE RD GARDNERS PA 1752q DATE 02-10-2005 ESTATE OF GALLOWAY DATE OF DEATH 02-09-Z002 FILE NUMBER Z1 02-0206 COUNTY CUMBERLAND ;i~'i!i$SN/DC 198-28-5565 ACN 02005662 WILLIAM HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~* RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 02-10-2005 ESTATE OF GALLOWAY WILLIAM E DATE OF DEATH 02-09-2002 COUNTY CUMBERLAND FILE NO. 21 02-0206 S.S/D.C. NO. 198-28-5565 ACN 02005662 TAX RETURN WAS: IX) ACCEPTED AS FILED ( ) CHANGED dOZNT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC ACCOUNT NO. 51500215001 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING C ) TRUST (~ TIME CERTIFICATE DATE ESTABLISHED 09-1q-2000 Account Balance 5,105.6q Percent Taxable X 0.500 Amount Subject to Tax Z,552.82 Debts and Deductions - .00 Taxable Amount 2,552.82 Tax Rate X .15 Tax Due 582.92 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 12-19-2002 CD001971 .00 582.92 BALANCE OF UNPAID INTEREST/PENALTY AS OF 12-20-2002 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE TF PAID AFTER TNTS DATE., SEE REVERSE FOR CALCULATION OF ADDITIONAL TNTEREST. ZF TOTAL DUE TS LESS THAN $1., NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDTT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. 582.92 .00 Z.51 2.51 PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of 5action gl40 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S. Section 9140). Detach the top portion of this Nat[ce and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF NILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-L3L$). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Off[cas or by calling the special Iq-hour answering service for forms ordering: 1-800-36Z-ZOSO; services for taxpayers with special hearing and or speaking needs: L-800-447-30ZO (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of racelpt of this Not[ce by: --writ[an protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-LOZl~ OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 171ZB-O60L Phone (717) 787-6505. See page 5 of the booklet "Instructions far Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January LB, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6g) percent per annum calculated at a daily rata of .000164. AIL taxes which became delinquent on or after January L, L98Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA interest rates far L98Z through 2003 are: Interest Daily Year Rate Factor 198Z ZOZ .000548 1983 16Z .000438 1984 11Z .000301 1985 13Z .000356 1986 IOZ .000Z74 Department of Revenue. The applicable Interest Daily Znterast Deity Year Rate Factor Year Rate Factor 1987 9Z .000Z47 1999 7Z .00019Z 198B-1991 llZ .000301 ZOO0 8Z .O00Z19 199Z 9Z .O00Zq7 2001 92 .000Z47 1993-199q 72 .00019Z ZOO2 6Z .000164 2003 5Z .000137 1995-1998 9Z .000247 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Not[ce issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must ba calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002168 GALLOWAY JAY A 3288 CARLISLE ROAD GARDNERS, PA 17324 ........ fold ESTATE INFORMATION: SSN: 198-28-3365 FILE NUMBER: 21 02-0206 DECEDENT NAME: GALLOWAY WILLIAM E DATE OF PAYMENT: 02/14/2003 POSTMARK DATE: 02/1 3/2003 COUNTY: CUMBERLAND DATE OF DEATH: 02/09/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02003662 $2.51 REMARKS: JAY A GALLOWAY TOTAL AMOUNT PAID: $2.51 SEAL CHECK//2577 INITIALS: VZ RECEIVED BY' REGISTER OF WILLS DONNA M. OTTO DEPUTY REGISTER OF WILLS BUREAU OF ZNDTVTDUAL TAXES XNHERZTANCE TAX DZV/SXON DEPT. Z80601 HARRISBURG, PA 171Z8-0601 JANET L HARVEY 685 STONE JUG RD LEWISBERRY PA 17339 CONNONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTXCE OF XNHERXTANCE TAX APPRAXSEHENT`, ALLO#ANCE OR DXSALLONANCE OF DEDUCTXONS, AND ASSESSMENT OF TAX ON JOXNTLY HELD OR TRUST ASSETS REV-1548 EX AFP COl-OS) DATE 02-25-2005 ESTATE OF GALLOWAY DATE OF DEATH 02-09-2002 FILE NUHBER 21 02-0206 COUNTY CUHBERLAND SSN/DC 198-28-5565 ACN 02005665 I Amoun*l: Remi ~:~:ed I WILLIAM HAKE CHECK PAYABLE AND RENXT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~.~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-15q8 EX AFP NOTICE OF INHERITANCE TAX APPRAXSENENT, ALLO#ANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 02-25-2003 ESTATE OF GALLOWAY WILLIAH E DATE OF DEATH 02-09-2002 COUNTY CUHBERLAND FILE NO. 21 02-0206 S.S/D.C. NO. 198-28-5565 ACN 02005665 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED dOXNT OR TRUST ASSET XNFORNATZON FINANCIAL INSTITUTION: BANK OF HANOVER ACCOUNT NO. 176106 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING (~ TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 01-08-2000 Account Balance q`,78Z.78 Percent Taxable X 1.000 Amount Subject to Tax q,782.78 Debts and Deductions - .00 Taxable Amount ~,782.78 Tax Rate X .12 Tax Due 575.95 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYNENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: '*REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID ¢-) AMOUNT PAID 12-18-2002 CD001965 .00 575.95 BALANCE OF UNPAID INTEREST/PENALTY AS OF 1Z-19-ZOOZ TOTAL TAX CREDXT BALANCE OF TAX DUE TNTEREST AND PEN. TOTAL DUE TF PAXD AFTER THXS DATE., SEE REVERSE FOR CALCULATXON OF ADDTTTONAL /NTEREST. a ( TF TOTAL DUE TS LESS THAN $1`, NO PAYMENT TS REI~UXRED. XF TOTAL DUE XS REFLECTED AS A 'CREDTT" ( CR~., YOU MAY BE DUE A REFUND. SEE REVERSE S/DE OF THTS FORM FOR XNSTRUCTTONS. ) 575.95 .00 5.67 5.67 PURPOSE OF NOTICE: To ~ulfi11 the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: A refund of a tax credit, ahich was not requested on tho tax return, amy ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Ni[ls, any of the Z$ Revenue District Offices or by calling the special Z4-hour ansaering service for forms ordering: [-800-56Z-ZO50; services for taxpayers with special hearing and or speaking needs: Z-800-447-30ZO iTT only). Any party in interest not satisfied with the appraisement, alloeanca, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object eithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOgl, Harrisburg, PA 171lB-lOll, OR --electing to have the matter determined at the audit of tho account of the personal representative, OR --appaa! to the Orphans" Court FactuaI errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue, Bureau of Individua! Taxes, ATTN: Post Assessment Reviea Unit, DEPT. ge0601, Harrisburg, PA 171ZB-O60I Phone (717) 787-6505. Sam page 5 of the book%et "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decadent's death, a five percent (BZ) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the saea tiaa period es you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (l) day from the date of death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of six (6g) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 198Z mill bear interest at a rate which will vary from calendar year to calendar year elth that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 era: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 gOZ .000548 1987 9Z .OOOZq7 1999 7X .O00lqZ 1983 16Z .000438 1988-1991 11Z .000301 2000 DX .O00Z19 1984 11Z .000301 199Z 9Z .000Z47 2001 9Z .000Z47 1985 13Z .000356 1993-1994 7Z .000192 200Z 6Z .000164 1986 IOZ ,000Z74 1995-1998 9Z .000Z47 ZOO3 5Z .000137 --Interest is calculated as foltoas: ZNTEREST= BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELINQUENT X DAXL¥ TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent ,ill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. Tf payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002234 JANET L HARVEY 685 STONE JUG ROAD LEWISBERRY, PA 17339-9181 ........ fold ESTATE INFORMATION: SSN: 198-28-3365 FILE NUMBER: 2102-0206 DECEDENT NAME: GALLOWAY WILLIAM E DATE OF PAYMENT: 02/28/2003 POSTMARK DATE: 02/27/2003 COUNTY: CUMBERLAND DATE OF DEATH: 02/09/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02003663 $3.67 REMARKS: JANET L HARVEY TOTAL AMOUNT PAID: 93.67 SEAL CHECK//2523 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVIS/ON I)EPT. 28060! HARRTSBURG, PA 17128-0601 COMHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-i&07 £X AFP C01-03) JANET L HARVEY 685 STONE JUG RD LEWISBERRY PA 15539 DATE 05-17-2005 ESTATE OF GALLOWAY WILLIAM DATE OF DEATH OZ-09-ZOOZ FILE NUHBER 21 02-0206 COUNTY CUMBERLAND ACN 02005665 Amoun~ Remi~ed HAKE CHECK PAYABLE AND REHIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credi~ ~o your account, submL~ ~he upper portion of ~hLs form w/~h your ~ax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS '~ REV-1607 EX AFP (01-03) ESTATE OF GALLOWAY #~ INHERITANCE TAX STATEMENT OF ACCOUNT WILLIAM E FILE HO. Z1 02-0206 ACN 02003663 DATE 03-17-2005 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM ZN THE NAMED ESTATE. SHOWN BELOW ZSA SUHMARY OF THE PRZNCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-25-2005 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 573.93 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID ¢-) 12-18-2002 02-27-2003 CD001965 CD00223~ .00 3.67- 573.93 3.67 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1~ NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" TOTAL TAX CREBZT 573.93 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PAYMENT: Detach the top portion of this Notice and submit eith your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WTLLS, AGENT. -- If NON-RESIDENT DECEDENT aaka check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at tho Office of the Register of Hills, any of the 23 Revenue District Offices or from the Department's Zq-hour answering service for forms ordering: 1-B00-362-Z050~ services for taxpayers with special hearing and / or speaking needs: 1-a00-4¢7-~020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-650S. DISCOUNT: If any tax due is paid within three (3) calendar months after the dacmdmnt's death, a five percent (52) discount of the tax paid is allowed. PENALTY: The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 16, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .00016¢. A11 taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through Z003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .0005¢8 1987 92 .0002¢7 1999 72 .000192 1985 162 .000¢~8 1988-1991 llZ .000501 2000 82 .000219 198¢ llZ .000301 1992 92 .0002¢7 2001 92 .0002¢7 1985 132 .000356 1993-1994 72 .OOOlgZ 2002 62 .000164 1986 102 .00027¢ 1995-1998 92 .0002¢7 2003 52 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUIIBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.