HomeMy WebLinkAbout08-03-101505610101
REV-1500 EX X01.1°'
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania
UEPARTNENT OF RFVENUF. Coun Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN ty
PO BOX 28o6oi t ;
Harrisburg, PA 1'7128-0601 RESIDENT DECEDENT ;~ ~ ~ ~ ~ ~; ~% ~~
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
194-26-6993 11 /04/2009 06/23/1917
Decedent's Last Name Suffix Decedent's First Name MI
Lyter Ethel
G~
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
~ 1. Original Return O
O 4. Limited Estate O
~ 6. Decedent Died Testate O
(Attach Copy of Will)
O 9. Litigation Proceeds Received O
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)
O 3. Remainder Return I;date of death
prior to 12-13-82)
O 5. Federal Estate Tax Return Required
~ 8. Total Number of Safe Deposit Boxes
O 11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
Law Office of Tricia D NCt1ylc~y'' (717) 243-7437
First line of address
104 S Hanover St
Second line of address
City or Post Office
Carlisle
State ZIP Code
PA 17013
Correspondent's a-mail address: tnaylor@carlislepalaw.com
REGISTER OF IIyILLS USE ONLI~.~
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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 PERS N R ONSI L FOR FILING RETURN DATE
~ ~~
ADDRE
926 South Carlisle, 7013
SIGN OF PRE OT R T N ENTATIVE ~p ~ ~ ~ ~
AD
104 S anover St., rlisle, 7013
PLEASE USE ORIGINAL FORM ONLY
Side 1
L, 1505610101 1505610101 J
J 1505610105
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: 194-26-6993
RECAPITULATION
1. Real Estate (Schedule A) ......................................... .... 1.
2. Stocks and Bonds (Schedule B) ................................... .... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . .... 3.
4. Mortgages and Notes Receivable (Schedule D) ....................... .... 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)... .... 5. 55,444.58
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ... .... 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested.... .... 7.
8. Total Gross Assets (total Lines 1 through 7) ......................... .... 8. 55,444.58
9. Funeral Expenses and Administrative Costs (Schedule H) ............... .... 9. 3,027.45
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .......... .... 10. 809.39
11. Total Deductions (total Lines 9 and 10) ............................. .... 11. 3,836.84
12. Net Value of Estate (Line 8 minus Line 11) ............ . ............. .... 12. 51,607.74
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. 51,607.74
TAX CALCULATION -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 .0~ 15.
16. Amount of Line 14 taxable
at lineal rate X .0 - 16.
17. Amount of Line 14 taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
51 607.74
at collateral rate X .15 ~ 7 741.16
18.
19. TAX DUE ..................................................... .... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
1505610105 1505610105
REV-1500 EX Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Ethel Q Lyter
- __
STREET ADDRESS
770 S Hanover St.
CITY - _ STATEPA ZIP17013
Carlisle
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1) 7,741.16
2. Credits/Payments
A. Prior Payments
B. Discount
Total Credits (A + B) (2)
3. Interest
(3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (~)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 7,741.16
Make check payable to; REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred :.......................................................................................... ^ 0
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 Dec. 12, 1982, did decedent 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.
For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is
3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 21 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 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 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 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-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCNEDI~ILE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Lyter, Ethel Q 21-09-0169
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
(If more space is needed, insert additional sheets of the same size)
R.~J-1.51: EX+ Llt~-~~}
~ ; pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Lyter, Ethel Q 21-09-1069
Decedent's debts must be reported on Schedule L
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' Hoffman Roth Funeral Home 572.25
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
z. Attorney Fees:
3• 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
4. Probate Fees:
5• Accountant Fees:
6. Tax Return Preparer Fees:
7• Cumberland County Law Journal -advertising
s The Sentinel -advertising
ZIP
2,100.00
ZIP
167.00
75.00
113.20
TOTAL (Also enter on Line 9, Recapitulation) I $ ~ d Z'7.4 i
If more space is needed, use additional sheets of paper of the same size.
f2E.~J-3517. ~T~ i1Z-~6)
~ enns lvania SCHEDULE I
p Y
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Lvter. Ethel Q 21-09-1069
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, includ+ng unreimbursed medical expenses,
If more space is needed, insert additional sheets of the same size.
REV-1513 EX+ (O1-10)
~ pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Lyter, Ethel Q 21-09-1069
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY f3o Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outright spousai distributions and transfers under
1.1
2
3
4
5
6
7
8
9
10
II
Sec. 9116 (a) (1.2).]
Terry Arbegast 1178 Newville Rd., Carlisle, PA 17013 Nephew
Pat Rittenhouse 506 Musket Ridge Rd., Abbottstown, PA 17301 Nephew
Cristy Klouman 176 Sapequan Rd., Fairfield, CT 06824 Great-Niece
Fawn Hughes 220 Kingsbury Ave., Elmira, NY 14901 Great-Niece
Laura Earley 3237 S Main St., Horseheads, NY 14845 Great-Niece
Amy Engelbert 234 Elmwood Ave., Elmira Heights, NY 14903 Great-Niece
Susan Arbegast 502 S Williams St, Elmira Heights, NY 14904 Great-Niece
Joby Ruth 926 W. South St., Carlisle, PA 17013 Niece
Kim Wymond 7120 Spy Glass Dr., Modesto, CA 95356 Niece
Gayle Gross 770 S. Hanover St., Carlisle, PA 17013 Sister
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
2918.46
2918.47
50.00
50.00
50.00
50.00
50.00
2668.47
2668.47
5000.00
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $
If more space is needed, use additional sheets of paper of the same size.
Schedule J continued
Estate of:
Lyter, Ethel Q
File #:
21-09-1069
No. Name & Address Relationship Amount
11 Janet Rudolph 386 E.Lee, Homer, AK 99603 Niece
12 Joyce Edmiston 806 Center St., Enola, PA 17025 Niece
13 Gloria Jumper 240 Wertz Run Rd., Carlisle, PA 17013 Niece
14 Robert Heberlig, Jr. 519 Thornwood Ln, Carlisle, PA 1701 3 Nephew
15 Randy Heberlig 33 Woodcrest Dr., Carlisle, PA 17015 Nephew
16 Joann Cohick 4640 Enola Rd., Newville, PA 17241 Niece
17 Genevieve Fitting 211 Touchstone Dr. Carlisle, PA 17015 Niece
18 Gene Quigly 47 S. Bedford St., Carlisle, PA 17013 Nephew
19 Thelma Romberger 380 Easy Rd., Carlisle, PA 17013 Niece
20 Scott Arbegast 6758 Lehigh Ave., Harrisburg, PA 17111 Great-Nephew
21 Doug Arbegast 685 White Ash Dr., Langhorne, PA 19047 Great-Nephew
22 Vanessa Smith Address unknown Niece
2811.31
2811.31
2811.32
2811.32
2811.32
2811.32
2811.32
2668.47
2668.47
125.00
125.00
2668.46
F
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FIVE YEARS AND TEN MONTHS FROM THE ISSUE OA7E HEREOF Wlll PAY ~_~.-r~~~~,
~~T~~(~)~L~ ISSUE DATE ~~)
~ .~,~ WHICH .5 THE FIRST DAY OF ~ .•~
,,I ~~
Charles B. Lyter December 1970__ ~~:~.
(MONTH) _ tYEARI ~f,::(';
].,1~ 1 E. Penn St. ,., ~~~,~t;~.( ~ E:
,~
Carlisle, Pao ,' ~ ;~-f :~~I+~:'i,~7 A"+
( 13EiUIPIG AGCI.1T~Fi I ~~,
or I ~~
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Mrs. Ethel I r ~~
Q. Lyter ~S ~ ~~I~
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Twlf .O«D If ISSYlO Y«D[N AUTwO«iTT Or i «TV /ONO ACT, of •Y LND(O. •ND If SV/- ~~ ~ V L~' ~~ ~
rat ro Twt rLNrs •«D corDlT lo.s tT.Tto tor. IT wlu /t v..+n D«...I DuL~ .w • a' ~ I
SC/I/[D •NO D•T[D, •ND D(LIVC/(D /1'/Al _ (OWI«G IILC (IIf 0/ •.W (Mi iN CN[fO t. `,il
T«[ASU RY O[iMOTM[NT /~ n //II /'~ ~//\~~ /~ ^ r/~ `b~~1
WASHINGTON ~-~ A~ ~/ ~ J ~ /I 1 ~ Q (~f ~ ~ }~ ~` -~Il[[lll~
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7. YfT
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AT THE ORIGINAL. MATURITY HEREOF Wlll. rAY ~/`1.w-/''~;"".ti.,~-l~
~~~ ~~ZLi~' ~~ wHI~S S U E FD A o E c~F
~-
`~' ~~ Mrs. ~the1 Q. Lyter Feb. 1973 __
„1 (MONTH) __~ +I YLARi~~
~~; ~' 1l~1 E. Penn Int. , '-=a
y~=• - Carlisle, Pa. 17013 ~ ;-' y ~, ~,,~ ~, ~~
of I IItSUINO AOENT~9 `(
i 1 ~~
" Chas B. Lyter ,-+1 ~ ~ ~ t't 1 ~~
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.~~ ` /GY.L. r«O .ATL.. ANO lK(IV[/l/BtM IMO IHLP.t W MWYLNT TNL/(N,M.
I~ ~~ ~-.~ ~_ I E S~ TIIL.WlM O[LIAll.fl[«T ~ t~~ ~„~ L 1 0 2 7 4 8 ~~ 5 4 5 E
.1L~" WAS«IM.TON
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/..`~~ 1..~~^-` ~~ ~ SEVEN YEARS FROM THE ISSUE DATE HEREOF WIUI PAV L/``-
~`, -~ ~~~~_ ~ ISSUE DATE
I~ :e~:BiLt. ~I~=I~1~J~`.r,~.I~.~~ ,~,~ WNICN 15 THE FIRST DAY Of
I~ ~;, _ _D_e_ce_mb_er_ _ 1966_
._y~' Mrs . Ethe 1 Q . Lyte r
.~ '~ :. I MONTH I +~~~~ L y
1111 East Penn St.
i 1 / v
- S /r
°°=~~ Carlisle, Penna.
ISSUING AO[NT~i I
~. -~~ Chas . ~ . I~rter _ __
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' ~ ~~ \
AT THE ORIGINAL MATURITY HEREOF WILL PAY I, %"~~r~~,~
~~~~?~ ISSUE DATE
wH!~,:r, i5 THE FIRST DAY Of
~' Mrs . ~,thel Q. Lyter reb 19.7.3. _ _ _ _ _
1 MONT/~i 1 ~ _ t YEAR 1
11.1 E. Penn St.~ •,"`-~.~''~'
O.arl isle , Pa. 17013 ~~ ;r" .. ~ =.~.Y ~,
11g8(JINO ApE NT~B ~
or ~ `
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Chas B. Lyter ~IC ~D~I~ ~~ /
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TNIf WMO If ISLY[O uN0[^ AUTMOMTY Or T flit fOND ACT, Al ANdOt.. AM0 if fYh
![Cr r0 TN[ 1[IINf ."0 [OSpTN)Nf f7Ai[O [Of. IT MILL 1[ VA40 ONE'/ I! DYLi iN-
sc~I~to wso oAT[o. ANO oalv[II[ofrAN Isf s[curr a rn{Aw[Nr'~r~~~'c'^syr?~m~J~'. //` I
WASNINpTON -`.'•
TREASUM O[FIUITMLNT ~. ~. ~ `' ~ ry Nµirmr~ u~y ~ ~J.. ~ ~ Cam. `J ~ ~~ ~ L- v ~ r
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?RSd(6ND0US UXDERTABIXG
~~~~YSEyRIES~
~~~~ ~'
FIVE YEARS AND TEN MONTHS FROM THE ISSUE DATE HEREOF WILL PAY
t ~~~~~ ~ ~~~ ' ~~.'~~ wH+cs S U E FD A o E of
Charles B. Lyter _ D~c~mber_ 1.9T0_
fMONTHI NEAR)
1~1 E. Penn fit. ~'~
r~ ~,~'r1A~C~S ',r
Carlisle, Pa.
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Et he L p~~ c ~;~p ~7~
Mrs. Q• er II ~,i 3
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rNlf fONO K IffY[0 NNO[• AYTM°bTr Or T rV fONO ACT, V ANtNO[O. ANO IS fYf• M A fy ~L. [' p
J[tT TO TN[ T[MIS ANO CONp1TgN! 3rArt0 Or. Ii WILL ~[ VKIO CN~'I Ir OY\Y IN- l~if*lC1f l~vO~(.r r ~•
SCfIKO Aso DA7[o. ANO D[lnlft0.'/AN Na 11[ulrt pr N.wtNr rN[I1trOI1.
WASNINaTON
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FIVE YEARS AND TEN MONTHS FROM THE ISSUE DATE HEREOF WILL PAY ,f~•/`~.~~.,~.~
11 ' I 1 ]~~~~ . 1 .~ 1 ~T~~~~;~t ISSUE D A T E
~~~:...1 ~~~.- r.d~.o~.r .~J WHICH I$ '•4E FIR$T DAY OF
Charles B. Lyter I2~c~mb~r_ ,L9~9_ _
Ll.t 1 E. Penn St. ~,
Carlisle, Pa. L7013 ,~' F"~"~sR~ ~~,
~'R.~~•~IQ~;e~'nlf'~~lY
or ~~ I o
~,
Mrs . Et he L Q. Lyte r I ATI G T P' I ~I qu
°~
iNlf BOND If IfSV [D YNO[N AYTMONITY OI T RTY OONO ACT, Af AM LND[D, AND If fYN-
J[CTTOTM[TLNYSANDGONOrt1pNi STAT[0 101. rt MILL N[ VALID ONLY Ir Du LY In-
fCNIO[D ANO OATCD• AMD OCLIVCNCD OY AM _ OLLOW~N6 NC~[IVT Or /AwCMT Tn LNCfON.
TII[ASUM OEPANTM [NT ~
WASHINGTON ,/
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-'~`~~~' ,_,. AT THE ORIGINAL MATURITY HEREOF WILL PAY h~
~~~:.1'V~ -._~ ~~ 1 1 .~.. ' ~~ ISSUE DATE ~ M
~~r J,~~ 1 C ~ WHICH IS 'fHE FIRST DAY OF
I
_ I
_ • T' s. ~the1.Q Lyter r eb. 1y73 _ _ _ _
--.
1 J • PAlllt ~t. (MONTHI (YEaRI ~~ y,~
u~ G arli sle, Pa. 17013 . ~ i ~'I ~.,,
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JLGT TO TNL T[AM3 AND GONDrt1pNf fTAT[0 01. R WILL 0[ VAID OMLY 1/ DVLY IN-
fCMO[D AND DAT[D. AND DI/MN[D OYM LlO01NG A[C[IIf O/ MYM[NT M[N[rOA.
TMASURI OEfM11TM[NT - ~ ~. ~-/
WASMIMGTON iF• ~ /~
~~~ ,~ Sn.Nary /Ni i/roJUiy
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'?`rr":•...... .......... z1...U:.......~'~w!seDrmq~.'!~T~1~T'iRLT71^~'r-.~d#'!R'!r.~'~Cn6t'~.r727S~T.~IS T!yF.-__1__. ~~AizAC.~SA I -_-.__~ _D,.~
s ~+~ ~~
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AT THE ORIGINAL MATURITY HEREOF WILL PAY \ :"~_, _
~'~~~ 1 1 ISSUE DATE
[ l ~
~' ~~NNNNr~=~~~Y~ ~ WHICH I$ THE FIRST DAY OF
~J'~~
Mrs . ~theppl. Q. L er :Feb.. _1;73 .- _ _ _ _ _ ~~
~/ J
1J~1 ++ Pynn St {MONTH) _ _ - {YfARI fd~ ;
~ ~ ~ '~i 1
Carlisle, Pa 17013 - - ~~ ~''
T \ CAI
' ~ a,
or ''
Chas ~. Lyte.~~ ,~ i
SERIES L''
MY OOND .f IOfYLD YND[^ AYTNONrtY O/ T NTY /ONO ACT, Af A11[MD[D. AMOK 3V0-
JLLTTO TNL 1[NYf AND COM Wl10Nf [TAT[D ~ Or. rt MILL ~[ VAL~O ONLY 1/ DVLY IN•
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J ~•'~'~~+ AT THE ORIGINAL MATURITY HEREOF WILL PAY ,NHI~M t5 THE FIRST DAY OF
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~' ~ Lthel Q. Lyter - ~ T
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~ ~~.,~~~j ~'`-, _~ FIVE YEARS AND TEN MONTHS FROM THE ISSUE DATE HEREOi WILL PAY
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r1 WHICH IS THE FIRST DAY OF
- ~ ~° Char7l!~es B. Lyter _ _D_ecember_ 19?_0_
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=~~ _ Mrs. Ethel Q. Lyter ', ~R1)ST ~OMPAP~Y
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- ,.!'~~"' _ AT THE ORIGINAL MATURITY HEREOF WILL PAY ,,`~ti.,,,-~-.~~~ww^~
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WHICH i5 THE FIRST DAY OF
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Mrs. Ethel Q. Lyter
111 E. Penn St.
~arl~.sle, Pa. 17013
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Chas B. Lyter
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