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HomeMy WebLinkAbout03-0300Probate Court Form No. 144A Authentication and Exemplification ~ ~. ~ ~__ STATE OF VERMONT DISTRICT OF CHITTENDEN, SS. PROBATE COURT DOCKET NO 28902 IN RE RICHARD VERBA LATE OF Shelburne, Vermont AUTHENTICATION AND EXEMPLIFICATION I, Judith A. Joly, Register of the Probate Court within and for the District of Chittenden, in the County of Chittenden, do hereby certify that I have compared the foregoing copies of PETITION TO OPEN AN INTESTATE ESTATE, APPOINTMENT OF ADMINISTRATRIX AND FINAL DECREE OF DISTRIBUTION~ in the matter of RICHARD VERBA, late of Shelburne, in said District, deceased with the official record thereof, now remaining in this office and have found the same to be a correct transcript therefrom, and of the whole official record. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said Court, this 31st day of March 2003. Regi;~~ I, Susan L. Fowler, sole and presiding Judge of the Court of Probate within and for the District of Chittenden, in the County of Chittenden, do hereby certify that Judith A. Joly, whose name is subscribed to the foregoing exemplification, is the Register of said Probate Court and that full faith and credit are due to said Register's official acts. I further testify that the seal affixed to said exemplification is the seal of the Court, and that said exemplification is authenticated in due form and by the proper officer, and in such form and manner that it would be received in evidence in any of the Courts of this State. IN TESTIMONY WHEREOF, I have hereunto set my hand ~ Burlin~on, in said District,at~i/s 31s~. ~..~ ~ March 2003. Judge I, Judith A. Joly, Register of the Probate Court with and for the district of Chittenden, in the County of Chittenden, do hereby certify that Susan L. Fowler, whose name is subscribed to the preceding certificate, is the sole and presiding Judge of said Probate Court, duly elected, sworn and qualified, and that the signature of said Judge to said Certificate is genuine. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said Court, this 31st day of March 2003. STATE OF VERMONT DISTRICT OF CHITTENDEN, SS. PROBATE COURT DOCKET NO. IN RE THE ESTATE OF RICHARD VERBA LATE OF SHELBURNE, VERMONT Part I. PETITION TO OPEN AN INTESTATE ESTATE Request to open an estate and appoint an administrator. The undersigned petitioner represents as follows: That Richard Verba, a resident of Shelbume, in the County of Chittenden, and State of Vermont, died intestate on December 21, 1999. That the deceased left real estate with an estimated value of $170,000.00 and personal estate with an estimated value of $0 requiring administration. That the deceased was survived by a spouse. The surviving spouse's name is Linda Verba. The surviving spouse and other persons interested in this estate are listed on the attach form. (Attach Form 2) That I have attached a copy of the death certificate and the entry fee. And that I am the wife of the deceased. Therefore, I request the Court to open an estate in this matter and suggest to the Court that Linda Verba of Shelburne, in the County of Chittenden, and State of Vermont be appointed as Administrator of the estate of the deceased. I realize the Vermont Statutes Annotated, Title 14, Section 903, establishes the priority for the designation of an administrator. Dated: January /~ ,2000 L~? *~.~a.-~ , Petitioner 393 Thompson Road Shelburne, VT 05482 (802) 985-5308 Part II. Consent of interested persons. By our sienatures below, we, the surviving spouse and persons interested in ~.~s[~te, · _ . . ~ ~ . l/T~'i~ : ~.,~ consent to this Petition. We understand that if all the interested persons and me sur~mg · spouse do not sign below, a hearing will be scheduled by the Court and notice of that hearing will be given to all interested persons by the Petitioner or Court. Signature Print Name Date Linda Verba January /~9,2000 Joseph Verba January __, 2000 STATE OF VERMONT DISTRICT OF CHITTENDEN, SS. PROBATE COURT DOCKET NO. IN RE THE ESTATE OF RICHARD VE.,R~ ~6 FOWl. ER, JIJD(~i~ LATE OF SHELBURNE, VERMONT LIST OF INTERESTED PERSONS FOR AN INTESTATE PETITION List the surviving spouse, the proposed administrator, and all heirs unless otherwise directed by the Court. The list must include the name, mailing address including zip code, the relationship of the person to the deceased, and the date of birth of the person if the person is a minor. Attach this tbnn to Form No. i. Use additional forms il:' necessary . RELATIONSHIP MAILING OR DOB NAME D D_&D_D_g_E~ INTEREST (if minor) Linda Verba 393 Thompson Road wife Shelbume, VT 05482 Joseph Verba PO Box 247 father Jonesville, VT 05466 Probate Court Form No. 18 Appointment o~ Administrator STATE OF VERMONT DISTRICT OF CHITTENDEN, SS. PROBATE COURT DOCKET NO. 28902 IN RE THE ESTATE OF RICHARD VERBA LATE OF Shelburne, Vermont APPOINTMENT OF ADMINISTRATRIX The Probate Court for the District of Chittenden hereby appoints LINDA VERBA of Shelburne, Vermont as Administratrix of the Estate of the deceased. You are granted full authority to administer all the real and personal property of the deceased, to collect the assets, to pay all debts and to distribute the residue of the estate according to the decree of the court. Having accepted this trust and given a bond for faithful performance of the duties of this trust, you shall file with the court within 30 days of the date of this appointment a true inventory of all the real and personal property of the deceased. A copy of this inventory shall be served on all parties entitled to notice in this matter. The Court, upon your motion, may extend the filing date of the inventory ~p to 90 days. You shall also file an account of your administration within one year and annually thereafter and at any other time as required by the Court. The powers, duties and responsibilities of persons appointed as fiduciaries are detailed in the pamphlet entitled "Instructions to Fiduciaries" which is attached to this appointment. All Administrators are required to perform their duties according to these instructions, the rules of probate procedure and the laws of Vermont. /'~ ~ //? /7 Signed ,Judge Dated February 16, 2000 Probate Court, District of Chittenden STATE OF VERMONT DISTRICT OF CHITTENDEN, SS. IN RE THE ESTATE OF RICHARD VERBA LATE OF SHELBURNE, VERMONT PROBATE COURT DOCKET NO. 28902 FINAL DECREE OF DISTRIBUTION On application of Linda D. Verba, Administratrix of the Estate of Richard Verba, late of Shelbume, Vermont, in said District, deceased intestate: WHEREAS, Richard Verba died intestate on Deceraber 21, 1999; WHEREAS, Richard Verba was survived by his spouse, Linda D. Verba, and by his father, Joseph Verba, who were his sole heirs at law; WHEREAS, by General Release dated June 21, 2000, and filed with the Court, Joseph Verba released any and all right, title and interest in the Estate of Richard Verba; WHEREAS, it appears from the records of the Court, that all taxes of the e~tate have been paid; WHEREAS, it appears by the records and files of the Court, that after payment of the debts and funeral charges of the deceased, and the expenses of the administration of the estate, there remains property on hand for decree: NOW, THEREFORE, the Court hereby sets over, assigns and decrees the following real property unto Linda D. Verba: 1. Shelburne Property. Being all and the same land and premises, together with all improvements thereon and appurtenances thereto, conveyed to Richard Walter Verba by Warranty Deed of James Neill Wesson dated May 12, 1978, and of record in Book 62, Pages 435-437 of the Town of Shelburne Land Records, and described therein as follows: "Being all and the same lands and premises conveyed to the said James Neill Wesson by Warranty Deed from Walter H. Wesson and Verna E. Wesson dated December 6, 1968 and recorded in Volume 43, Page 205 of the Town of Shelburne Land Records and more particularly described therein as follows: "'A parcel of land comprising 2.3 acres, more or less, and designated as Lot//2 as shown and set forth on a Plan of property of Eustace Thomas, Shelbume Falls, Vt. Formerly Larmy Estate, Vol. 22, Page 462 prepared by W. A. Robenstein, Land Surveyor; a copy of which is recorded in Vol. B (Maps), Page 126 of the Town of Shelburne Land Records. "'Said lot is more particularly described by a line running as follows: Commencing at a point on the westerly boundary of Thompson Road, so-called, which point is the intersection of grantors' land and lands of Charles Hubbard; thence proceeding along the existing fence line in a Westerly direction a distance of 364.35 feet to a point marked by a stake; thence turning to the left and proceeding in a Southerly direction a distance of 288.31 feet to a point marked by a stake; thence turning to the left and proceeding in an Easterly direction a distance of 307.77 feet to a point on the westerly boundary of Thompson Road; thence turning to the right and proceeding in a Northerly direction along the westerly boundary of Thompson Road a distance of 323.47 feet to the point or place of beginning. "'This is the northerly portion of the property conveyed to the within grantors by warranty deed of Eustace K. Thomas, dated September 10, 1968, of record in Vol. 43, Page 81 of the Town of Shelburne Land Records.'" 2. Colchester Property. Being the undivided one-half interest owned by Richard W. Verba in all and the same land and premises conveyed to Richard W. Verba and J. Jay Riedinger by Limited Warranty Deed of Vermont National Bank dated December 28, 1995, and of record in Book 255, Pages 192-194 of the Town of Colchester Land Records, and described therein as follows: "Being all and the same lands and premises in Colchester, Vermont, foreclosed by the Grantor pursuant to an Amended Judgment and Decree of Foreclosure filed with the United States District Court for the District of Vermont on March 27, 1995, recorded in Book 250 at Page 112B of the Colchester Land Records, and a Certificate of Non- Redemption issued by the United States District Court for the District of Vermont on August 7, 1995, recorded in Book 250 at Page 112A of the Colchester Land Records. "Meaning and intending to convey all and the same lands and premises described in a Commercial Mortgage from James A. Carroll and Gerda Carroll to Vermont National Bank dated December 19, 1990, recorded in Book 174 at Page 592 of the Colchester Land Records, and being more particularly described in said Commercial Mortgage as follows: "'Parcel 1. A parcel of land, with buildings thereon, situated on the south side of Vt. Route 127 at Malletts Bay, so-called, having a frontage on the south side of said Route 127 of 145 feet and a uniform width for a depth of 300 feet. "'Parcel 2. a) A 90-foot parcel of land situated on the north side of Vt. Route 127, excepting therefrom a frontage of 14 feet sold to Leroy L. & Mildred L. Bergman by Warranty Deed dated June 19, 1962, of record in Volume 8 on Page 132 of the Town of Colchester Land Records. "'b) A 150-foot frontage parcel of land situated on the north side of Vt. Route 127, excepting therefrom a frontage of 125 feet sold to George F. Clarey by Warranty Deed dated June 18, 1949, of record in Volume 5 on Page 341 of the Town of Colchester Land Records. "'The above parcels being all and the same lands and premises conveyed to James A. and Gerda Carroll by Warranty Deed of Courtney L. and Lynda A. Van Kleek dated July 15, 1981, of record in Volume 71 at Page 83 of the Town of Colchester Land Records.'" TO HAVE AND TO HOLD the same as aforesaid, to Linda D. Verba ~and her heirs, executors, administrators, and assigns forever. And the said Linda D. Verba, Administratrix, is ordered to pay over and deliver said Estate according to this Decree. DATED at Burlington, Vermont, this '~ day of September ,2000. SU~SANtJC~WLER, Probate Court Judge for the District of Chittenden 3 Probate Form No. 172 ESTATE OF RICHARD VERBA Shelburne, Vermont Exemplified Copy of: PETITION TO OPEN AN INTESTATE ESTATE, APPOINTMENT OF ADMINISTRATRIX AND FINAL DECREE OF DISTRIBUTION FROM PROBATE COURT DISTR~CT OF Chittenden IM 1/98 V.C.I. OATH OF PERSONAL REPRESENTATIVE IONWEALTH OF PENNSYLVANIA CUMBERLAND SS The petitioner(s) above-named statements in the foregoing petition are of the knowledge and belief of representative(s) of the above decedent truly administer the estate according or affirm(s) the best as personal will well and Sworn to or affirmed subscribed before me this __ day of 19.__ Register No. 21-03-300 Estate of RICHARD VERBA , Deceased GRANT OF LETTERS OF ADMINISTRATION AND NOW APRIL 4, ~9 200~3,~~owr~x~F~i~xe~n IT IS DECREED that an Exemplified Copy filed in the estate of RICHARD VERBA DOCKET 17 PAGE 132 FEES Letters of Administration ..... $ Short Certificates( ) .......... $ Renunciation ................ $ ~ ~ TOTAL $ ...... A.D. Filed~r [ .~O~. ........ 19 ATTORNEY ($v.p. Ct. I.D~ No.) ADDRESS PHONE DATE: COMMONWEALTH OF PENNSYLVANIA FROM: spech~ Taxflqonruident Unit inherimuce Tr~ Division Bureau ef Individual Tm lqnst docim and flit iht sltathtd infmmtbn so it nay bt available for ~ referenct ARar. hnm]t BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT'. 280601 HARRISBURG, PA 17128-0601 WILLIAM A DUCAN ESQ I IRVINE ROW CARLISLE DEPARTMENT OF REVENUE NOT1.CE OF NONRESI'DENT 1.NHER1.TANCE TAX APPRATSENENTj ALLONANCE OR DTSALLONANCE OF' DEDUCTIONSj AND ASSESSNENT OF' TAX Recor~'~;! ,.'~;~: ~z,[ DATE 06-25-2005 ~( ;':~: .... ESTATE OF VERBA DATE OF DEATH 12-21-1999 FILE NUMBER 99 05-0500 '03 JL~N 1~ 5:]~ :~ COUNTY NON-RESIDENT~ ACN 101 PA RICHARD MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-B)? EX AFP (01-05) NOTICE OF NONRESIDENT INHERITANCE TAX-~~-~-~[[~--~ .... DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF VERBA RICHARD FILE NO. 99 05-0500 ACN 101 DATE 06-25-2005 TAX COMPUTATION METHOD ELECTED: Cx } FLAT RATE C ~ PROPORTIONATE TAX RETURN NAS: C X) ACCEPTED AS FILED C } CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A} C1) 2. Stocks and Bonds (Schedule B) $. Closely Held Stock/Partnership Interest (Schedule q. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) C5~ 6. Jointly Owned Property CSchedule F) C6) 7. Transfers (Schedule G) C7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule 10. Debts/Mortgage Liabilities/Liens (Schedule I] 11. Total Deductions 12. Net Value of Tax Return Charitable/governmental Bequests CSchedule J) Net Value of Estate Sub3ect to Tax NOTE: ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate C17) 18. Amount of Line 14 taxable at Collateral/Class B rate C18} ~9. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT DISCOUNT DATE NUMBER INTEREST/PEN PAID C-) 56,266.55 NOTE: To insure propar .00 credit to your account, .00 submit the upper portion · 00 of this form with your .00 tax payment. .00 .00 .00 56,266.55 reflect figures that include the total of ALL returns assessed to date. IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 56,266.55 x O0 = .00 .00 x O& = .00 .00 x O0 = .00 .00 x 15 = .00 C19) AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF TOTAL DUE IS LESS THAN ~1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)~ YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.} If an assesseent was lssued previously, lines lq, 15 and/or 16, 17, 18 and 19 will .00 .00 .00 .00 .00 .00 (ii) .00 cz2) 56~266.55 (15) . O0 c[~) 36~266.55 RESERVATION* Estates of decedents dying on or before December 12, 1982 -- If any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE* OBJECTIONS* ADNIN- XSTRATIVE CORRECTIONS= DISCOUNT* REFUND PENALTY.' ZNTEREST* To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section 9140). 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 must object within sixty (60) days of receipt of this Notice. -Objections may be made by, --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128~1021, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court of Dauphin County, Court House, Harrisburg, PA 17101. 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. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page $ of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-1756) for an explanation of administratively correctable errors. If any tax due is paid within three (2) months after the decedent's death, a discount of five percent (5~) of the tax paid is allowed. 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-1515}o Applications are available at the Office of the Register of Hills, any of the 22 Revenue Distrlct Offices or from the Department's 2~-hour answering service for forms ordering* 1-800-262-2050; services for taxpayers with special hearing and / or speaking needs= 1-800-4~7-5020 (TT only)o The 15~ 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 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, 1982 bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .00016q. All 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 1982 through 2002 are= Interest Daily Interest Daily Interest Daily Yea.~ Rate Factor Year Rate Factor Yea~ Rate Factor 1982 20~ .0005~8 1987 9~ .000247 1999 7~ .000192 1983 16~ .000~58 1988-1991 11~ .000501 2000 8~ .000219 1986 11~ .000501 1992 9~ .0002~7 2001 9~ .0002~7 1985 15~ .000556 1995-199~ 7~ .000192 2002 6~ .00016~ 1986 10~ .00027~ 1995-1998 9~ .0002~7 2002 5~ .000157 --Interest is calculated as follows* TNTBREST = BALANCE OF TAX UNPAID X NUNBBR OF DAYS DBLINgIUBNT X DAILY INTEREST FACTOR --Any Notice 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 be calculated. TO REMIT PAYMENT* Detach the top portion of this Notice and submit with your payment to PA Department of Revenue, at the address shown on the reverse side. -Hake check or money order payable to* PA Depag~ment o£ REVENUE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN NONRESIDENT DECEDENT ESTATE OF Richard Verba IN FIBgIlYLgNgA "' RLE NUMBER. Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(les), having its situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on Schedule F. AIl real estate must be reported at fair market value which 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. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 902 Calvary Street, Carlisle, PA 17013 owned jointly with Michael S. Marshall See attached copy of deed and HUD-1 $36,266.53 $36,266.53 Proportionate Method Only from reverse side $ ~ (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional shee~s of the same size) /'727 Parcel No. THIS DEED MADE BETWEEN LINDA D. VERBA, widow, of Shelbume, Vermont, ,2002, GRANTOR, AND MICHAEL S. MARSHALL, married man, of Shoemakersville, Pennsylvania, GRANTEE, WITNESSETH, that in consideration of and One 00/100 ($1.00) Dollar in hand paid, the receipt whereof is hereby acknowledged, the said Grantor hereby grants and conveys her undivided one-half interest in fee simple to the said Grantee, his heirs and assigns, ALL THAT CERTAIN lot of ground situate in North Middleton Township, Cumbeiland County, Pennsylvania, bounded and described as follows: BEGINNING at a point on the northern side of Cavalry Street, which point is also in line of lands now or formerly belonging to C. W. Anderson; thence along said lands now or formerly of Anderson, North 22 degrees 23 minutes West, a distance of 190 feet, more or less, to a point in line of lands now or formerly of the Commonwealth of Pennsylvania; thence along said lands now or formerly of the Commonwealth of Pennsylvania, North 63 degrees 21 minutes East, a distance of 105 feet, more or less, to a point in line of Lot No. 86 on the hereinafter mentioned Plan of Lots; thence southwardly along the line of Lot No. 86, a distance of 179.5 feet to a point in the northern side of Cavalry Street; thence westwardly along the northern side of said Cavalry Street, a distance of 125 feet to a point, to the place of BEGINNING. BEING Lot No. 85 on that certain "Plan of Additional Lots of Greenvale" said Plan of Lots being entered of record in the Office of the Recorder of Deeds at Carlisle, Pennsylvania, in Plan Book 6, Page 40. '" · This lot is also conveyed subject to the restriction ~nd conditions a"~iled with the said "Plan of Additional Lots of Greenvale." BEING the same property which Victoda Bimsik, by deed dated August 5, 1988, and recorded in the Office of the Recorder of Deeds in and for Cumberland County in Deed Book 33-M, Page 848, granted and conveyed unto Michael S. Marshall and Richard W. Verba, as tenants in common. The said Richard W. Verba died on December 21, 1999, a resident of Vermont. Richard W. Verba was survived by his spouse, Linda D. Verba and by his father, Joseph Verba. By a General Release dated Jun 21,200 and filed in the State of Vermont, District of Chittenden, Joseph Verba released any and all dght, title and interest in the Estate of Richard D. Verba thereby vesting Richard W. Verba's entire one-half ownership interest in the herein described property to his surviving spouse Linda D. Verba, grantor herein. AND the Grantor hereby warrants specially the property herein conveyed. IN WITNESS WHEREOF, the Grantor does hereby set her hand and seal, the day and year first above wdtten. ' /Linda D. Verba STATE OF VERMONT COUNTY OF ;SS. On this the ~-'~ day of .~_':~.~-- ,2002, before me, the undersigned officer, personally appeared Linda D; Verba, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. WITNESS my hand and official seal the day and year first above wdtten. - ~,~- .~;.,>.- Oommonwealth of Pennsylvani8 Depart~ent of Revenue Bureau of Individual Taxes Dept. ?80601 Harrisburg, PA 17128-0601 MS MARY C LEWIS REGISTER OF WILLS CUMBERLAND CO COURTHOUSE 1 COURTHOUSE SQ CARLISLE PA 17013