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HomeMy WebLinkAbout03-17-10J 1505607120 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue county code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ~ Po Box.2aoso~ 2 1 8~, ~d ~ ~,(~,T Harrisburg, PA 17128-0601 RESIDENT DECEDENT Decedent's Last Name HC]CKENBERRY (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name HGCKENBERRY Spouse's Social Security Number ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 161 34 2760 06 26 2009 FILL IN APPROPRIATE OVALS BELOW 1. Original Return 4. Limited Estate u g Decedent Died Testate Suffix Suffix Date of Birth 03 13 1942 Decedent's First Name DAVID Spouse's First Name DGNNA THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) ~ Decedent Maintained a Living Trust (Attach Copy of Trust) MI R MI L 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required 0 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-951 _ _ _ (Attach Copy of Will) Firm Name (If Applicable) SALZMANN HUGHES. P.C. First line of address 354 ALEXANDER SPRING RGAD Second line of address CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number SUSANN B MDRRISGN 717 249 6333 ~~ City or Post Office CARLISLE State ZIP Code PA 17015 Correspondent'se-mail address: smorrison@salzmannhughes.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 all information of which preparer has any knowledge. SIGNATU OF PERSON RESPON BLE FOR FILING RETURN DATE u Donna L. Hockenberry ~- y -~-~v ADDRESS 110 S. High Street, Newville, PA 17241 SIG TURE OF PREPAR O HE HAN REPRESENTATIVE DATE ~~~ Susann B Morrison Esq. ADDRESS 354 Alexander Spring Road, Carlisle, PA 17015 Side 1 1505607120 1505607120 ~.a _ :. REGISTEI~AIILLS U&E ONL,~f ; - ~.~. ~--i ~. _ , ,.. ' ... _ _. _~ :.~ ~ , __.~ .. F . _ ; .I ~ DATE FILED ~.~~' ~ "f J 1505607220 REV-1500 EX Decedent's Social Security Number DecedenYsName: David R. Hockenberry 1 6 1 3 4 2 7 6 0 REC APITULATION 33, 120. 00 1. Real Estate (Schedule A)............ .............................................................................. 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable~(Schedule D) .......................................................... 4. 5. Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ................ 5. 2 9 2 $ 0 0 0 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers ~ Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7. 8. Total .Gross Assets (total Lines 1-7) ....................................................................... 8. 6 2 4 0 0 0 0 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 1 7 $ 3 S ~ 10. Debts of Decedent, Mortgage Liabilities, & Liens (Scheduled) ................................ 10. . 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 1 7 $ 3 5 0 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 60, 616. 50 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. 6 0 6 1 6 5 0 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 • (a)(1.2) x .00 6 0 6 1 6 5 0 15. 0 0 0 16. Amount of Line 14 taxable 0 0 0 16• 0 0 0 at lineal rate X .045 17. Amount of Line 14 taxable 0 0 0 17• 0 0 0 at sibling rate X .12 18. Amount of Line 14 taxable 0 0 0 18. 0 0 0 at collateral rate X .15 19. ................................................................................................. Tax Due .................... 19. 0 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505607220 1505607220 REV-1500 EX Page 3 File Number 21-09- Decedent's Complete Address: DECEDENT'S NAME David R. Hockenberry STREET ADDRESS 110 S. High Street C ITY STATE ZI P Newville ~~ _----- PA 17241 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) _ 0.0 0 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.0 0 Total Credits (A + B + C) (2) 0.0 0 3. Interest/Penalty if applicable - ~- p. Interest E. Penalty __ ______ • Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box 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. (5) 0.0 0 A. Enter the interest on the tax due. (5A) B. Enter the• total of Line 5 ± 5A. This is the BALANCE DUE. (56) 0 , Q Q Make Check Payable to: REGISTER OF WILLS, AGENT .. . . ,,,.~'.;.~ 1 t~. 'i, _ „~.~"~ v,^,'- i~: ... 1. ~ .~..'r _... ~.~. ~,. , ... _ _ }~ in ~ .. n, n _. .. .X ~.'i- a s ,W.. ~;~': .~ ~. ..~.,.1 -,.I. 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 :.................................................................................. [~ [x[~ 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? .............................................................. ~ j ~x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................... ~j ; x 3. Did decedent own an "in trust 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? ...................................................................................................................... ~~ ~x~ `-~ ! J 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 (0) 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 (a) (1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §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. • Rev-1502 EX+ (11-081 SCHEDULE A REAL ESTAT COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Hockenberry, David R. 21-09- 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 property which is jointly-owned with right of survivorship must be disclosed on schedule F. (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 11-08) Rev-1608 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Hockenberry, David R. 21-09- Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survlvorshlp must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 1951 Henry J Standard Sedan -VIN K514035013 4,365.00 2 1968 International Truck -VIN 4160600037581 25.00 3 1970 Dodge Convertible -VIN WP27NDG130442 200.00 4 1970 Dodge Sedan -Drag car 200.00 5 1971 Puch Moped -VIN 86209006 ~ 50.00 6 1973 Dodge Truck -VIN D14AJ3S085589 200.00 7 1978 Yamaha MC =VIN 1 M2103438 ~ ~ ~ 50.00 8 1979 Chrysler Coupe -VIN SS22L9R185795 200.00 9 1981 Special Construction Trailer -VIN TR50894PA 50.00 10 1982 Indian Moped -VIN 055386 50.00 11 1987 Special Construction Trailer -VIN SW13536PA 50.00 12 1990 Chevrolet Geo Tracker -VIN 2CNBJ18UXL6228002 575.00 13 1998 Jeep Cherokee SE Sport Utility -VIN 1J4FJ68SXWL257457 2,225.00 14 2003 Dodge Truck -VIN 3D7KU26D03G767517 18,000.00 15 2003 Hawk Trailer -VIN 5LPGF20213M000690 3,000.00 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation) 29,280.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1508 EX+ (6-98) i COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY continued ESTATE OF FILE NUMBER Hockenberry, David R. 21-09- Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1151 EX+ (10-06) ,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Hockenberry, David R. 21-09- Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A, FUNERAL EXPENSES: B. ~ ADMINISTRATIVE COSTS: -1. Personal Representative's Commissions Name(s) of Personal Representative(s) Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees SALZMANN HUGHES, P.C. 1,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Donna L. Hockenberry Street Address 110 S. High Street City Newville State PA zip 17241 Relationship of Claimant to Decedent Spouse 4. Probate Fees 208.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 75.00 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 1,783.50 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Hockenberry, David R. 21-09- ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Salzmann Hughes, P.C. -reimbursement for expense paid to the Cumberland Law 75.00 Journal for legal advertising H-B7 Subtotal 75.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) REV-1513 EX+ (9-00) SCHEDULE J COMM_QI~W D~~F PE,j~~N$_RLVANIA BENEFICIARIES ESTATE OF Hockenberry, David R. FILE NUMBER 21-09 NUMBER NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSON(S) RECEIVING PROPERTY (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 a 1.2 1 Donna L. Hockenberry Spouse Entire Estate 60,616.50 110 S. High Street Newville, PA 17241 Total 60,616.50 II. 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 II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) I r I I 1 i I cn ~ I I v ~ ~ 1 ~ v I I . •• . 1 . . , ~ I ~ I I • .c I h o d [~ a 1 I U liS u v~ ra ~+ I 1 ~~~ ~ >.~ M ~! ~ ~ I td O ~ ~ ~~ ,~,-, ~ ~ac~ t a ~ 1 I ~ ~'d ~(~ I Rr 10 I r t i i I ~y" Q U I ~ • aCgH~ I ~ ~ v.~ E-+ U ~j G~(jj ~ I I ~~ 1 I I ~} 1 I -,.,., .~.. 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H ~ Q - - - --....._ _._.. ~ _ -.....r ~ - -.... ~.... _ ~ ~ U 4 ~ ~ ~ ~G a - - -..... - .- rn 0 o ~ o ~ ~ ~ 0 o _ -,,. _._. - - - - -, ,~. ~ _ _. _.... _ - _,....~ 4 ' U ~ / ( Af r r a ~ o ~ v~ nS o u ~ w ~ ~ I ~ •• r ~: c~ cc ~ ;~,~a ~;. ~ ~ ~ r. ~.In i.li~ ~~ ~~~: a Q~ O ~ Q ~d 0 ~> :~ cu ~ =~ ~ x ~ ~ ~~ iu ~+ 0 ~ ~ ~ f'.. r F I -y M ~~ Gq ~F N C ~ ~ r •~ N C] -~ r r M Q1 M ~ +~ ~ M +~ c .. 'G~' ri N w ~ ~ ~ ~ ~ ~ ~ ~ ~~ Fr H !n o p p a o 'SIB sN ~ ~ ~ N ~-~ ~ H ~y C1Z wa C?+;.~~~a~aA ~ ~ ~ ~ N ~~~~ ~~~ ~ ~ c. .~ t~ ~ M ~ ~ ~ ~ N N ~ . ~ tYl /' ~"~ ~ ~ .. v A~ Q ~-; N oo N C!? ~ ~ ,~ ~ {/} r-I ~ ~~ H ro a ~ ~ H ~ ~~ U ~' a U w ~' H U o O o ~~.c o ~ ~. c.. rl ,~+ ~ ~ ~ ~ a ~I w a a a ~~~~"~ ~ F ~;e ,. ,K tfiA1;RANTY llEE:D ~~4; j~ T7:e PJankenhom Co. i ' ~ ~.f ~; ~p Williamsport, Pa. 17701 i't ~ ~ ~~~~ ~ ,~ I ~ /~ ~?t, s r /•~ t MADE the 11th day of March ~' in the year nineteen hundred and ninet ( ) ~~ y-one 1991 ,z ~~ BET'WEEN ROY HOCKENBERRY and ARLENE C. HOCKENBERRY, his. wife, it of Penn Township, Cumberland County, Pennsylvania, Grantors of and i; ` DAVID R. HOCKEIdBERRY of Newville Borough, Cumberland ft ~y i~ County, Pennsylvania, Grantee ~~ F~ sl ~'VITNESSETIi, That in consideration of ------ .f NATURAL LOVE AND AFFECTION----------- --------------------($0.00) o ars I ~~ in hand paid, the receipt whereof is hereby acknowledged, .the said grantor s do hereby grant `ss ' and convey to the said grantee °his heirs and assigns, ALL that certain tract of land situate in Jackson Township, Perry a ~s County, Pennsylvania, bounded and describedas follows: ~ rt" ~ ~ i. g~ k LEGINNING at a Post; thence by lands now or formerly of Daniel ~~ Srnith and Samuel Miller_ South 33~ deg. East 56 perches to a post, `i ~ '~ thence by lands now or formerly of Dorf Rohm South 59 deg. Y7est ~ ~~ 43.8 perches to a Post, thence by the same. North 34~ deg. West 29 ~~ %~ perches thence North 32-3%4 deg. West 27 perches to .stones, thence ~¢ R by lands now or formerly of S. E. Harkins Estate North 59 deg, k `' 44 perches to a post the place of BEGINNING, containing 15 acres and ~ 63 perches, more or less. ~ _~ BEING Tract #1 conveyed to Ross Hockenberry by deed. of Emmaretta Hockenberry, et vir, dated October 20,_1937 and recorded in Perry ' 6 i' '~ County Deed Book 128 at page 576. The said Ross Hockenberry,' also ; ~€ known as, Rosco Hockenberry died testate on October 6, 1971 and `~ {, by his Last will and Testament recorded in Perry County Will Book 20 $f `~ at page 244 devised said property to Roy Hockenberry, Grantor herein. ": Louise Hockenber.r t g., y, wile of Rosco Hockenberry, predeceased the said ~ Rosco Hocherrberry. This is a conveyance from Parents to Son. ~f .~ x# ~, F; *i ~h t ~; ~1 ,f z {. ~t . '.F ,y v y FC fe `~ li pC 4; . ra . p6 ," [s t00~ P„~E _ ._ lJ~l1U ~~ ~,V7 P ~~ << t ~'p _, i,, ~ ~ 'r ~~ AND the said grantors will specially WARRANT AND FOREVER DEFEND the property ~ hereby conveyed. jj tf IN WITNESS ~~'HEREOP, said grantors ha ve hereunto set their hands and seals ,the i. ~' day and year first above-written. f eale .end delivered in the presence of ~; ~' i 4 ~ '/ `~ .AS....~'.Q...I3.o.'I?H ................................ ~/••• ........ ................. ~SEAL~ ROY HOCKENBERRY . ARLENE C. HOCKENBERRY~~~~~~~~~~~"~""'~~ (sEAL) .............................................~.................................................. ~SEAL~ ..............:................................................................................. ~SEAL~: .............................................................................................. ~SEAL~ .............................................................................................. (SEAL) CERTIFICATE OP RESIDENCE I hereby certify, that the precise residence of the grantee ~ herein is as follows: 110 S. High Street ~ / ~ • IVewville, PA 17241 .......:.~ :........................... .................................................. ' Attorney or Agent for Grantee Commonwealth of Pennsylvania s SS: - I ~ County of .... P~rrY ...................................... k ` On this, the 11 thday of • - March - 1991 ,before me ~ ~r the undersigned officer, personally appeared Roy Hockenberry and Arlene C. ~~ lloc)cenberry, his wife '~ known to me (or satisfacrorily proven) to be the persons whose names aresubscribed to the within to t ' instrument, and acknowledged that they executed the same for the purpose therein ', contained. x •IN WITNESS. WHEREOF, 1 have hereunto set my k1a and no ar ' al seal. i i -~ y{ i 4 ....... ....................... ........................................................... s i ` 1 ~' ~ M Commission E gyres y XP• t~~ARrFt ~~~~,+. :, ri;ru.u ~. e~o~nlsetr, rte?nnv ~.lsu^ Nl~a"i£ 71^iP., ; Lka~'r ~,I;1ryTr, p,~ Commonwealth of Pennsylvania 14fY GO~,`~1SSi{?F! ;f..xlgrS 1€l:.Y ~~, ~G~. i i S S : ~„~ `~ County of .................... 1 ,i On this, the day of 19 ,before me I the undersigned officer, personally appeared # ~ known to me (or satisfactorily proven) to be the person whose name subscribed to the within instrument, and acknowledged that executed the same for the purpose therein i ~i contained. IN WITNESS WI-IEREOF, I.h'ave hereunto set my hand and seal. i I. STATE (?F PENNSYLV~-N6iR ...:. .....:.................................................................................... i - r unty-of:I'erry' ~. Reworded this '- - ~ ` In the Recorder's ffiCB And For Tt1e Sai O(jhfy, - My Commission Expires i Sa In Record Book CJ- gage ' . ~ niv Under Hand And Seal`The Date Above Written 1 ;l l~,. ~~ i .~ State of J i~ ~ ( SS: ~ I County of On this, the day of 19 ,before me '' j the undersigned officer, personally appeared l~ ~'~ known to me (or satisfactorily proven) to be .the person whose name subscribed to the within !~ instrument, and acknowledged that executed the same for the purpose therein ~' contained. ~' r 1N WITNESS WHEREOF, I have hereunto set my hand and ~, ,~ I, !ii { ~ ...... .... V y ~ b'Iy Commission Expires State of SS: County of ' On this, the day of 19 ,before me the undersigned officer, personally appeared known to me (or satisfactorily proven) to be the person whose name subscribed to the within instrument, and acknowledged that executed the same for the purpose therein contained. IN WI'T'NESS WHEREOF, I have hereunto set my hand and seal. ~s t~ 1.'. IS ~~ ~t '~~ My commission Expires E! ~." o Q , v ~ ~ yr r° ~ U, _ ~ ~ " w ~ +~ ~ p4 ~ ~ ~ +'• I-y w . 'v ~ a ,-~~ ~ ~ y .. ° o b ~ ~ ~ `~ v v ~" a w ~ w 3 w :~ ~ ~: ~ as ~ ~ ~ W o f~ rC O ~ +s P•i •rE r`E x q E~ ~ x to U OF ~ rtS ~ o , 7 ~ U o ~ ~ ~ ~ .~ ~ o ~ v O . ' 5 ? O ~ ~ ~ 'v 3: ~' y ~ v q ~ ~~ A C7 ,,, O: E~ N ~' ~ o v u A w . . U C~ w O U Commonwealth of Pennsylvania _ .,. SS: County of ............................................................. RECORDED in the Office For Recorduig of Deeds, etc., in and for said County, in Deed Book No. ,Page WITI\'ESS my Hand and Official Seal this day of lg 00 Z CV ~O N ~ N ~ m ~~qo p~ a w J Y 6 °~S ~ ~m W ~ c7 u Z ...................................................................................... Recorder of Deeds