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HomeMy WebLinkAbout01-04-79 .,; d " '" ~ ~ ... ~ .... z " " ~ ~ " :z: c " '"' ~ \..; '" Q ~ >- '" 0 ~ 1 ~ ~ 00 .... r-- ..., ~ .. '"' I ~ ;: .. ., 0 r-- ... ~ " " "i- .. .c '"' N Q 0 -.i ~ ~ ., 0 I < g ~ " -.i K ..... - ..c '" """ " Eo- ~ " '-.5 '" .. - r.. Q ., 0 .~ .~ '" ... Q Q " :z: ~ ~ 't 0: " ;,.. l!:, ... "'- "'- <U " " 0: ~ '" t ~ ..... '" <; ::t: <; 0 ,,' :E:: "'- '" ., 'l; "<: "<: "<: '"' 1;; -l P< :: 00 ., Z <U "" ... "" Eo- ." 1 1l .. '<J ] . " t; ;;! ~ - ~ ... Q ~ 1 .t' f4l c:: " <:i ::J ~ t; '" ." U 0:: -:: '6, c.. ." " " ( '" <; " 1;' " <l ... ~ " " ~ ~ " -- ~ " ~ ~ Q '1$ .. ~ - ~ z Q " <; ~ ~ ;:; i! ';:; 1; ... "'- '<J ... - ... '- :: " :: "<: Q '0 ]; ~ " '<J Z !t ,,' ~ '" " '" ..;: Q <; '" " ii: ~ c:: "<: 0.. '" '" 0:: . " RCC.Z (2.64. " DEf>ARTMENT DF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG. PENNA. 17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT FILE NO. '1-78-011\4 DATE J. 111RUR1'7 7P COUNTY Cumberland Whereas, Inna H. Fisher late of E. Pennsboro in the County of C.....daad Commonwealth of Pennsylvania, having died on the 27th day of March 19~, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, l.1IQ "',1 gini H . an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest In this estate is transferred In possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for Ute or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Ducrlptlon of AIMt Unit V.h.... Appr.lum.nt Mad. for Inherlt.nee T.. PurpoH. $ Personal Pro ert 5,399 Joint! Held 715 87 Total Assets 28 614 91 Having been duly sworn according to law, I do hereby certify that the above appraisement is made in con- formity with law on this "~h day of , (' Kanuary... 1912-. . . 1"\ __~ . ._~ - . '-., . ) ~-- .lppnieer (IfUmber fAd atr.tt) Harrisburg, (.... 0fI8' , Penna. " ., r * COMMONWEAL TH OF PENNSYLV AHIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.o. BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REFER TO REV-Sle (e-78) Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT Dauphin Depodt 301 Kukat St. IT JU. t>>-.. (Executor or Administrator) In Re: Estate 01 An.na 11 Jiab.!'" I!t......l.."d County - File No, 71_7A-01A6 Deor You ore hereby notilied thot the 0rl.~...1 appraisement in the estate 01 An... R. Pi.har has been filed in the office 01 the Register 01 Wi lis 01 ~""'_1_d County on 4 JanuarY ,1979, Soid appraisement rellects the lollowing valuations: Real Estate Personal Property T ran siers Jointly Owned Total 22.500.00 5.399.04 ~ 715.87 'A,filA 41 As to such tax that is paid within three months Irom dote 01 death, 0 live (5%) percent discount is allowable. As to any tax that remains unpaid alter nine (9) months (Iilteen months when death occurred Irom December 22, 1965 to June 16, 1971, inclusive; and twelve months when death occurred prior to December 22, 1965) Irom dote 01 death, interest ot the rote 01 six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days alter receipt 01 said notice os provided by Section 1001 01 the Inher~ce and Estate Tax Act 011961, 72 P. S. 2485-1001, P. L~373, \"'. . ("\ .' ", '.' ,.'-' Dote 4 January 79 '-- Signed Title ~nf.tr.tl_ Officer ( ---------. Note: This is not 0 bill. ----r;- -, f- ~ z " :.J ." " ::;:; . ...J >- . ~ . < ~ . ~ u ... . < =' Q ::.: Cl. Cl. Cl. l.:. Cl. ::: < 0 " < 0 ~ I-" t:: L:.l " Q ~ f- .=: z z 1= u. -( >. -( Q f- '" ll. rr. c ... r--.. 0 I-" c c.: " c 0:: Cl. 0 -~ Cl. - I-" ..... L:.l " f- 0 ~ ::.: - f- -5 '" -.: c ::;:; " ;::-E ..... " ..... 0 ~ --.." " .::- c ::::~ ~ ~ c " " E ...J 0 U 0 U RCC-39 (8-771 . . ..~- " t"ounty, Number and Name File Number Date 01 Death SUMMARY 21-Cumberland 21-78-0164 03-27-78 Anna COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEOENT H. Estate Name Fisher (L.AST NAME) (FIRST NAME) (INITIAL.) REPORT OF INHERIT ANCE TAX APPRAISER Cumberland I, the undersigned duly appainted Inheritance Tax Appraiser in and lor the Caunty 01 Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the loregoing return at the values set forth apposite each item in the last column to the right in Schedules "Au, "B", IIC", and liE". 4 January 79 '-.<' - ,', C' .,-~ <---.-'- ,- . . ~,-' r.. .~._~ ,," '-/-., , " o Dated: INHERITANCE TAX APPRAISER REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register 01 Wills i~ and lor County, Pennsylvania, do respect- fully report that I have alia wed deductions in the amounts claimed. by deponent, except as to those items where a greater or lesser amount is let forth in the last column to the right in Schedule ifF", which greater or lesler amount represenb the sum allowed as a deduction. Dated: REGISTER OF WIL.L.S INVENTORV Real P,_rtv (Schedule AI Personll Property (Schedule B) Joint-Held Property (Schedule E) Transfers tSchedul. C) TOTAL G ROSS ASSETS Less Debts end Deductiolll ISCHEDULE F) CLEAR VALUE OF ESTATE VAL UE AS APPRAISED ADJUSTMENTS ODE (HARRISBURG USE DNL V) 00+ 10+ 20+ 30+ REMAINDER APPRAISEMENT CODE 92+ $ None 28 6 91 4(). Valuation of life eltates or ~ annultl.s....................._ $ PRINCIPL.E FACTOR VALUE 1-- ESTATE TAX ASSESSMENTS _ $ t= t= FOR USE OF REGISTER ONLY Tax on $ Tax on $ Tax on $ Tax on $ Tax on $ Exemptions Total Estate ~ COMPUTATION OF TAX 2% 6% 15% $ $ $ $ $ . (*) As .vldenced by Charitable Exemption Certificate. iuued by the Secretary of Revenue. TOTAL TAX $ Les. tax previously paid BA LANCE Less 5% of tax If paid within 3 month. after death $ $ $ t= BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from t. AMOUNT OF ESTATE TAX ASSESSED Estate tax paid BALANCE DUE Add Interest at rate of 6% from to $ $ $ $ c $ $ TOT AL T AX BALANCE $ PAID $ Supplemental Cade.. (FOR USE IN HARRISBURG ONL Y) 48-Adj ustment 49+Adjustment 56-Annuity 6O-Lile Estate 92+Remainder Approisol 93-Remoinder Deduction 9 3C-Charity 94-Rema inder Residue 96-Successive Lile Estate FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subs~uent adiustments are made to the above computation of tax by the Register of Wills, for proper reason same should be noted below, with short explanation. ' 93- .. RCC*-~8 , , COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY -* lNSTRUCTIONS: This schedule must disclose all property, real and personal, ownert by the rlecedent jointly wi th another or others, including intangibles, standing In the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule "A", plus the date and place of record of Instrwnent effecting vestlture, but do not include entireties or out of state real estate value In estate valuation column. Personal property should be listed as In Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. Description of Property, Date or Acquisi tion, Name Address and Relationship of Co-Owners, and Place of Record of Instrument, where Real Estate. ~ ;:&%~ ~ (X~X> ()X>~OO><xMMOO>OO<< _ ......... ........ _&1111.11 I. . ..... ., ...... ........ . ..tit a. ....... ...... "... It, lnT fl411.fI' Unit percentage Value Share << ~r;o~ Estate Valuation ><X$< ~ hl<7~'1 en,.lft> i . Insert this total opposite "Jointly Owned Property", Schedule 'liE" in the '/I As Reported" colllil1n on the last page o:f this return. DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of' Value of Entire Decedent's Property Interest '11~.f?1 l5 """": -",- ~<. tj: s::: -2 ~ S .-..... :::l e~- ....0.0 ~ e ~ ~ 0: ~"." ;;-.& " '" ~ ~ " 0 ~ S g. ~ a: (I) (As Reported) $ ...a2."00.00. $. ..~....~.99.0" $ $. .......710.87.. $ $,z8.flO~.U Real Property Personal Propert}' Transfers SUMMARY ..................(Sch. "A") .....(Sch. "B") ..........(SCh. "C") ....... ..... Scb....8.. Gross Taxable Estate Cl. OM 6 .a III tIl b ." ~ sg Z .~ ~ ~ '''' 0 0 '" .", E-< ...l I') '" ;::; ~ >- .~ <I: ~ Q 0 ~ '" <JJ - ~ '0, <I: M ..: P:; 0 1':' '" I:l: P:; ... lOG t<o 1iI .Q Ill. '" .. ~ 0 ll. 0 :I: III .-i. '" .. I"- Ilo tIl I': ~. ..:: <I: 0 .-i '" ..: !:l ~ ~ H @ l ;.. ...:lU"l i= i= '" ~ .... r.. ;: Q r..N , ~ - .. -<. A< Z .-illl 0 [: 0 .... 0; < .. A< Z <JJ :I: -IJ U, Ilo tIl l< t<o ~ III ~ .... P:;O .. ~ 0 0 .c III I:l: ~~~ " lOG ~ 1iI - 0 0 .. ,:>, "" ~ ~ ~ .. 0 ~ " I: ~ ~ Cl: 1: 0 C '" tIl . aJ '" < ~ .c- o tr:A<...:l 0 ;: =.d ..-. ~ ;: E 1iI C 0 ~ > ~ ...l U U ..< . (2) (As Determined) $ $ $ $ $ $ .RCC~31' (1'2-63) l'OMMONWEALTII OF PENNSYYLANIA TRANSFER INIIERITANCE TAX RESIDENT DECEDENT ~ 9M' SCHEDULE "0" BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP I (If step-children or SURVIVED DATE INTEREST OF State full nameS and addresses of all who illegitimate children I DECEDENT OF BENEFICIARY aye an interest, vested. contingent or other are involved, set STATE YES BIRTH IN ESTATE wise in estate) forth this fact.) OR NO .... a....... - .- ., -. ",. a..... .... .M. - - ...... _a.. .. aNU II' .. .. ....... ... ... .. ... ...... ...... a..a a.. I _a. ...... V-I- .,..- .. . ~.- ... ... .. .. .,.. leel... ..... .,.. ... . .~ , A....... I.. I H' .. ... 11M. ..... 1M . ..... .. .... - .-.. ! -- _&.. & ....... ... ... .. .. II" ....... .. .. - . .... - atul -- - -- .-_&.. - - .iM au .... r .a.. ..... --- . -- .. -. -- .- .... . ..-... ... . --- ... . ...... -~ - .. ... .,.. .... .. ..- -~ ..--. r , ..'" -~ ......... . ,.. .. ... I/ttII ...Iw. -....... .............. loa 71.... Deponent fUrther says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE ... 6.- " . CODICIL OF 1Easl lIill aub ffitslamtul OF ANNA H. FISHER I, ANNA H. FISHER, of the Township of East Pennsboro, County of Cumberland and State of Pennsylvania, make this codicil to my will dated March 11, 1976. I nominate and appoint Dauphin Deposit Bank and Trust company of Lemoyne, Cumberland County, Pennsylvania as Executor of my Will dated March 11, 1976. IN WITNESS WHEREOF, I have hereunto set my hand and seal this (),::> ~_ day of June, 1977. J ~Lcx--ff-1.L-J~ (SEAL) Anna H. Fisher Signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament in the presence of us, who, at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. 7I!t!/t}v{ l(l#~t ~G~~ , " . ~ ,. ,:J>'~ (3) That the life tenants pay all taxes and claims of state, county, municipalities and school districts levied or assessed against said real estate; IV. Upon the death of both my sons, Clyde E. Fisher and Ronald L. Fisher, I give, devise and bequeath my above-mentioned rea] estate, No. 156 South Enola Drive, Enola, Pennsylvania, in equal shares, unto the following children and grandchild, to wit: Helen Beach, Ruth Lauer, Jacob K. Fisher, Robert A. Fisher, Richard P. Fisher, Betty Fisher Hawthorne and Edward Fisher, who are living at the time of the death of the survivor of the above-named life tenants. V. All the rest, residue and remainder of my estate I give and bequeath in equal shares unto my children, the issue of any de- ceased child to receive the share of the parent by representation. VI. Lastly, I nominate and appoint as Executor of this, my Will, my son, Clyde E. Fisher. IN WITNESS WHEREOF, I have hereunto set my hand and seal lA, this Ii day of )I;<ttt.(, , 1976. ~ 1-1.+~ Anna H. Fisher (SEAL) Signed, sealed, publiShed and declared by the above-named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. " t" \\.t c n ~~j.KU..-- 1 , J , . ~., . , f'oi'\"'" f " 1E~,t5t 3Dill Clnb m~5tam~nt I, ANNA H. FISHER, of the Township of East Pennsboro, County of Cumberland and State of Pennsylvania, make, publish and declare this to be my Last will and Testament, hereby revoking and making void any and all wills by me heretofore made. I. I direct the payment of my just debts and funeral expenses as seon after my decease as convenient to my Executor hereinafter named. II. I give and devise my house and lot No. 156 South Enola Drive, Enola, Pennsylvania, unto my son, Clyde E. Fisher and my son, Ronald L. Fisher, for and during the terms of their joint lives and the life of ~hn ~urvivor under and subjer~ ~n the conditlons and terms hereinafter set forth. III. The devise of life estates in my real estate, No. 156 South Enola Drive, Enola, Pennsylvania, to my two sons as above set forth is subject to the following conditions: (1) That my said sons or the survivor maintain the buildings and improvements on the land at all times in good repair and condition; (2) That said life tenants maintain insurance against loss by fire or other casualty covering the buildings and improvements on said lot in an amount sufficient to cover the cost of replacement of any injured or destroyed property, the proceeds of such insurance pOlicies to be applied to such repairs and replacements; . Rl:C- 36 ~~ ~ COMMOXWEALTII 01<' PENNSYLVANIA. TRANSFER INHERITANCE TAX SCHEDULE "c" T RAN S FEllS HESInEXT DECEDENT (1) Did decedent, within two years of death, make any transf'er of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) ~ (2) Did decedent, within two years of death, transfer property from himself to himself and another or others (including a spouse) In joint ownership? (Answer yes or no) ... (3) If the answer to (1) or (2) above is in the affirmative state: (8.) Age of decedent at time of transfer (b) State of decedent t 5 heal th at time of' making the transt"er. (Note 1). (c) Cause of' decedent' 5 death. (Note 1). (4) Did decedent, In his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) ~ (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his powe~ of disposition? (Answer yes or no) (b) What was the transferee's age at time of decedent's death? (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under Which transferor expressly or impliedly reserves for his life or any period which does no t in fact end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) .. (b) The right to designate the. persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no) (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer yes or no) (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION IlAl\KET VALUE (Estimated) DEPT. VALUATION (Dept. Only) .... Insert this total opposite ftTransfers", Schedule "e" in the "As Reportedft column on the last page of this retum. RCC-!<s . '* . . COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all' tangible and intangible personal property owned individually by the decedent, at the time or his death. Property owned by the decedent jointly with another or others must be listed under Schedule "Ew. Intangible personal property, titled in the name oC the decedent, but payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta- tive trust aCcoWlts, must be listed, despite the- f'act that they are not of the administered estate. Tangible personal property should be ilsted first (e.g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as"bonds, treasury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or 'fiduciary in said capacit-y, partnership interests, interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another, even though located outside of the State, at the time of death, should be listed in this schedule. Item No. ITEM List and describe fUlly UNIT VALUE ESTIIlATEIl IIARKE.T V ALlJE DEPARTIlENT VALUATION (Do not write in this space) .. If'." "2-c?> .OQ .....hlll ..... I. ...,.,.. ..,..... ft . ,.... c.. elll.ell.., ....... .,,1"'" ',111.04 51 l'2..l.oL( Insert this total opposite .Personal Property., Schedule -B- in the "As Reported" co1unm on the last page of this return. x X $ ......04 ., JOSEPH McGRAW - - Appr{J;s{Jls Property Consult{Jnts MEMBER ......[RIC...N INSTITUTE 0'" 'U"'''' E5TATK ...PI"""181[111. SOCIETY OF REAL ESTATE ...",""AI.lEftS LOCAL. ST"TE: . NATIONA'" ASSOCIATIONS 0" REAL ESTATE .OAIII:O. AMERICAN l'tIGHT 0" WAY ASSOCIATION . P. O. BOX 7 LEMOYNE. PA. 3rd and Markol 51. 17043 (Harrisburg. Pennll.) TELEPHONE (7171 737.0415 EDUCATION: 1. University of Scranton (B.S. in Economics) 2. American Inst. of Real Estate - Course .1. University of Penna. 3. American Inst. of Real Estate. Course .2. Mass. Institute of Technology 4. American Inst. of Real Estate - Course .4, Yale University 5. American lnst. of Real Estate - Course .6. University of Connecticut 6. American lnst. of Real Estate. Course .7, Chicago,llI. PROFESSIONAL DEGREES: 1. M.A.l. (Member, American Institute of Real Estate Appraisers) 2. S.R.E.A. {Senior Real Estate Analyst, Society of Real Estate Appraisers} 3, S.R.lW.A, (Senior Member - American Right of Way Associationl GENERAL EXPERIENCE: I n appraisal profession since 1946 covering all areas in Penna. and sections of Maryland. New York and Welt Virginl.. Instructor - AIREA Courses 1 A and 18 - Univ. of S. Calif. Teaching Center; Chicago and other schools Penn State University Extension CLIENTS Federal Agencies: Army Corps of Engineers 2. Dept. of the Interior Federal Agencies: Army Corps of Engineers 2 Dept. of the Interior 3 Dept, of Justice 4 Housing Urban Development 5 General Service AdministratIOn 6 US Railway Ass'n local Agencies: School Districts 01 Area 2 Redevelopment Authorities of Harrisburg Lebanon Lancaster State Agencies: 1 Commonwealth of Penna State Agencies: 1. Commonwealth of Penna. a. Dept. of Transportation b. Dept. of Property & Supplies c. General State Authority d. Dept. of Environmental Resources 2. Penna. Housing Agency Other Clients: 1. Local Banking and lending Inst. 2.I.B.M. 3. Major Oil Companies 4. Bell Telephone 5. P.P.G. York Dauphin County Wilkes-Barre 6. General Electric - Western Electric 7. Major life Ins. Cas. a. Public Utility Companies 9. Members - Penna. Bar Ass'n 10. Columbia Broadcasting System 11 Tressler. Lutheran Services 12. Herco (Hershey Estates) COURTS OF TESTIMONY: Federal Court - Middle and Eastern Districts 2 Common Pleas Courts - Adams, Columbia, Cumberland, Dauphin, Franklin, Lancaster, Lebanon, Mifflin, Montour, Northumberland and York Counties - - .', . IMPROVEMENTS (Cont' d) Basement occupies the full area having cem~nt floor, two-foot foundation walls, stud foundation resting thereon with plaster lathe surfacing. Wiring is Romex; plumbing, copper and galvanized; heat, modern oil fired forced hot air. Domestic gas hot water heater. Likewise available is a rear outside stairway. COMPARABLE SALES 1. 148 South Eno1aDrive - Feb. 1, 1978 - Corner 2~ story semi detached insu1bric with slate roof $25,000. 2. 152 South Eno1a Drive - (Not yet transferred) 2~ story, asphalt shingle, with slate roof $24,500 3. 221 South Eno1a Drive - Sept. 8, 1977 - Corner brick with larger living area and enclosed side yard. Superior $26,500. 4. 234 South Eno1a Drive - July 29, 1977 - Most unfortunate - 2~ story frame semi-detached with aluminum siding. Adjoins living unit in ~ poor living condition. Indicated Value of 156 South Eno1a Drive: $19,000. Twenty-Two Thousand Five Hundred Dollars - - - - -($22,500.) JOSEPH McGRAW . Appr4is4/s - Properly Consu/!4nls . THIRD and MARKET STREETS, lEMOYNE. PA. . " - - Estate of ANNA H. FISHER 156 South Eno1a Drive, Eno1a, Penna. SITE The property is located along the eastern line of State Road having a frontage of 25 feet and extending in depth 150 feet being located 100.5 feet south of the southeastern corner of State Road and North Avenue. It is elevated four feet above road grade, having a stone retaining wall. Zoning is Residential and all services are available to the site. IMPROVEMENTS The improvement is a semi-detached dwelling with insu1bric siding and slate roof. First floor interior contains living room, dining room and mod- ern kitchen with pine flooring and plaster walls and ceilings. Kitchen has birch wall and counter cabinets, electric range, double stainless steel sink and vinyl linoleum covered floor. Second floor has three bedrooms and three piece bath (tub) with corresponding vinyl linoleum floor. The rear and middle bedrooms are standard finish while the front bedroom is paneled walls and block ceiling. Attic is unfinished. The building has no fire wall throughout, extending through the basement. JOSEPH McGRAW . ApprajJa/J - Properly COnJu/lants . THIRD and MARKET STREETS. LEMOYNE. PA. ..', ' ..~ ~~ '"" McGRAW\ APPRAISALS - PROPERTY CONSULTANTS TELEPHONE 737-0415 P. O. Box 7. LEMOYNE. PENNA. 17043 3RO AND MARKET STREET. LEMOYNE. PENNA. May 17, 1978 Mr. William Sanford Dauphin Deposit Bank - and Trust Co. Third and Market Streets Lemoyne, Penna. 17043 Re: Estate of Anna H. Fisher 156 South Enola Drive Enola, Penna. (March 27, 1978) Dear Mr. Sanford: We have reviewed a number of comparable sales as related to the above property to estimate the market value as of March 27, 1978. We have, likewise, made an on-site inspection of the dwelling and lot as to its condition and adaptability. As a result of these inspections and comparable studies we estimate the property to have a market value as of March 27, 1978 of Twenty-Two Thousand Five Hundred Dollars - - - - ($22,500.) Data in connection with this valuation is contained on the attached pages. Y r;;7$J' MAI-SREA JM/jp AMERICAN INSTITUTE OF REAL. ESTATE APPRAISERS SOCIETY OF REAL. ESTATE APPRAISERS mEmBER NATIONAL. ASSOCIATION OF RIlEAL. ESTATE BOARDS AMERICAN RIGHT OF WAY ASSOCIATION Appraisal letateof ANNA H FISIIER 156 So., &101a Road &101:1, Fa 17025 Items ltPoroe1ai" to? ;'.i'~,cic"" '~" jlo =<1 5d.x.r a'mirs .Kitohen dishes, ]:lots, pans and L:isc dishes Eleotric toaster Eleotr:l.c blender ltlleotri ~ mixer Eleotric ~roi1er · Ke1Y1nator refrigerator Step stool .Electrio broom ltWooden straight back ohairs, four pes. ltK1rb1' vaOUlll cleaner .aup, two pes., }x12 and 7x" Throw rugs, two po~., Upholstered living roor: sdte, davenport and ohair lt~. tlpe table .Oak table, srw1 Snall ooc!l.8ionul tabl()3, t'"o !'C~., Table l!mp, two pes., WallllOt:.nted L1irrors, two p~s., 24"x30. Electrio c1ook, wall typo ott~, leatherette covering. Cbest of drawers, two pes., Wooden obest Van! t1' and stool Hite stand Ho~d bed complete with spring and mattress Table lamp, three pes., Il..tr:l.c alarm clock Cedar wardrobe ltll..trolux vacum oleanor with hos.. only lIUUIdnum lawn ohairs, two pos., nectris spaoe heater ca..t of drawers and s!:l8.ll stool General Ileotrio oabinet type deep freeze Total It: Chipped, oracked, in poor condition, not working, etc. Value ~16. ( 5.00 2.OC 4.00 2.00 3.00 16.00 1.00 3.00 5.00 4.00 7.00 1.00 20.(Xl 4.0" 6.0::: 2.CX) 2.Oli ').0(.1 3.00 1.00 22.00 15.00 17.00 2.00 23.00 3.00 2.00 22.00 8.00 2.00 4.00 9.00 33.00 $278.00 ,.....---- Appraised May 16, 1978 R. B. Reichert 403 Penn Ayr Rd ClUIlp Hill, Fa 1',011 ~ D Dauphin Deposit Bank and Trust Company MAIN OFFICE 213 MARKET STREET, HARRISBURG, PENNSYLVANIA 17105 xxx~x~~~xxx Membdr f<Kieral Deposit Insurance CorporlJllO(! Lemoyne Office 301 Market Street Lemoyne, Penna. 17043 717/255-2307 AUt>ust 24, 1978 Dauphin Deposit Hank & Trust Co 213 Market Street Harrisburg, Penna. 17101 He: Anna H. Fisher Checking Account #33187878 ~ Gentlemen: Please verify the balance in the above referenced checking account as of March 27, 1978, for inheritance tax office. Very truly yours, tr(!M~~s~~# Trust Officer td \ \'/SS/mab Balance verified ~~ of ~ March 27, 197~ - $5,121.0h .~ . ,/ / L. i" (of) ,/~,(., -' ( v C:C:~ES MAIN OFFICE 331 BRIDGE STREET NEW CUMBERLAND, PENNSYLVANIA 17070 17171774-7000 CCNB BANK. N.A. September 1, 1978 Dauphin Deposit Bank and Trust Company Lemoyne Office 301 Market Street Lemoyne, PA. 17043 ATTEN: William S. Sanford Trust Officer Dear Mr. Sanford: Reference to your letter of August 24, 1978, regarding checking account of Anna H. Fisher Estate, account number ...-- 180-1056-1. The balance as of March 27, 1978 CD.O.D.) was $l,431.73.~ If we can be of further assistance, please contact us. Very truly yours, Dr fitt/J/Ir.~ D.E. Machemer, Manager Bookkeeping Department DEM:sd "CQ.'1~""1Jl" ' .coMMOAwUL TH 0' PENNSYLVANIA PfPARTMENT 0' REVENUE IUREAU 0' COUNTY COLLECTIONS TRANS'ER INHERITANCE TAX R.SlDENT DI!t:I!!DENT SCHEDULE "A" . REAL PROPERTY '" Real property in Pennsylvania, with statement 01 mortgage encumbrances upon each parc.1 at death 01 dece- dent. Property held by the decedent os tenant. in cammon with another or other, should be identilied as to quantum 01 interest and Ihe estimated volue should be that 01 the decedent's interest only. (Property held as joint tenants with right 01 surviorship or tenancy by entireties should be reported on Schedule "E.") Th. ....1 pr.perty IDcated In the Commonwaalth of P,nnaylvanla ahould b. ~..crlb.d by lot and block numb.r. atr..t and atr,'t numb.r, together with Q general d,acrlptl." of the property, with a r.f,r,nc, to ttte record of the c;onv.yanc. II)' which the decedent toolc tltl.; If a farm atate number of o- cr.,; 01.. ,ta'e,..,n' .f mortgage encumbranc" upon Nch parc,l a' dNth of Hc.d.nt. To.... o.....ment., accru,d '"t.r..t on martgag.., .tc..ar. to b, I..t.d on Sch.dul. uF" and mua' not b, d,duc,.d from thl. ,ch.dul.. (1) (2) 131 DUARTM!NT VALUATION CAUTION (0. ..t write In thl. .pac,) ASSESSEO VALUE POR YEAR OP DECEDENT'S DUTH UTlMATlD MARKET VALU! '''N'''' ........ .. .... .......n .........,. .......... ~.... ... ..aM'" .. 11. I. ...1. ........ "lag"'. Ie. ., I. aa..1I c. ..d.. ....n. .....t.. . It "'I'J' ,.... ...111.. '11 ,oo.. --"'2.)500.0" . . L. Insert this tolol opposite "reol property", Schedule "A" in the X X X X X "As Reported" column on the lost page of this return. $u....... ,....'"':~ ~~~'- '1'('^~'~~ "":,;'7" \!: ,~ '''1'.. . ;.~.._~. ; , .... In the case of securities of close or faJ:1ily corporations, the values reported fiTe as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities th~reof as of the"date of death. The s~hedule also sets forth the interest of decedent at the timp. of death In any co-partnership or business, and In support of the value of such interest there Is annexed to said schedule, financial statements showing the assets and liabilities of said co-partnership or business. A copy of th(' co-partnership agreement, (if oral, a statement setting forth the nature of the 81!;reemenO together with a statement setting f'orth the character of the business, its location, and such other facts pertaining to the business as ma~" be pertinent to a fair and just appraisal of the decedent's interest therein must be 51lbr:titted. It should also set forth in itemized form, together wi th the fair market value thereof, any other property owned or bequeathed by the decedent at the time of death. The SChedrJle C attached hereto and made part hereof sets forth a true answer to each inquiry contllined therein and in the case of transfers ofpropertj', real or personal, within two years of decedent's death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or after neath, said schedule sets forth the nature and value of' such property, to whom transf'erred, the relationship of the transf'erees to the decedent, the proportionate share received by each transferee and all other. facts of' a pertinent nature regarding said transfers. In the case of transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the sche~ule_~ cop~ of the deed, trust agreemi;l!nt or other instrument creating the trust. Ther~ Is also set forth in said schedule a list of all property, real and personal, with its value, which pa~ses at decedent's death by virtue of the exercise by decedent, either individually, orjointly with another, or any power of' appoint- ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of' another, with a copy of the instr1.D1\f"ont cref\t1ng such power attached to the schedule. That Schedule 0 attached hereto and made part hereof sets forth the names ann addresses of Kll persons beneficially interested in this estate at the time of decedent's death, the nature of their res- pectivE' interests, their relationship, if any, to the decedent, together wi th the ages at the time of decedent's death of all minors, annuitants and beneficiaries for life unfler rlecedent's W111. It also contains a statement. showing which of the beneficiaries nemed in the decedent's will, if any, died prior to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth al I property, real and per- sonal, owned by the decedent jointly with another or others, including ints.ngible, standing in the name of the decedent And others, plus the date and place of record of' instrwnentft E"ffecting the vestiture of real estate and the date of acquisition of personalty, plus the name, addre~s and relationship, if' any, of co-owners to the decedent. and and in detail all debts paid; ary's reli- me of ction tions, quest, estimated aJnm That the totals of the appropriate columns in Schectules ~A~, "B", "en, "E", and "F" as directed therein, have been carrIed forward and properly registered in the Summary. Dauphin Depoelt Bant . Truet Co. Subscribed and sworn to before me this ............-..........".".... UI /7 J. ." A AJLLrd ..._...._.............J}"11-l day of. ~..m.19...2.y:..~~~~~~...................._..__...._.. ....~ARY ~ .............................-...... ...~:.::::j1Pi:~~~~~;..._......._............._--_._.. M, CommI- EopItM D.o. 21, 1981 ........................................................................................... ~._,.,., P<1, Cumberland eo...." (City or TOlOn and State) NOTE: Bef'ore signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled In with details or the word "None", and in case the assets include rare and unliste<'l securities, securtties of close or family corporations or an interest in any co-partnerShip or business, that the data and statements required unrler the paragraph above relating to Schedule "811 are attncherl. Also make certain that column #1 In the "Sunmary" has been properly completed as above-directed. , ~/~/7~/bY -' 'eO' COMMONWEALTH OF PENNSYlVANIA ~ DEPARTMENT OF REVENUE 'WlJ} BUREAU OF COUNTY COLLECTIONS COUNTY OF CUMBERLAND Form RCc-33 RESIDENT DECEDENT IIIPORTANT: Th1s return IRUSt be completed 1n detail and riled 1n duplicate, w1th will attached, with the Register of Wills of the County where decedentreslde~ Return 1s due within one year after date of death, unless an extension 1s granted by the Secretary of Revenue. (Section 703 of u~th~~ Inher1tance~.and ~E~stateTax Act of ll!!!l.) __Aa_~::::'~_=~_:_::~= O~ ____ _m_}::::: OF (State full lWDe of deeedeu.t) Late of __~~.._.d.tM...____ _ _ __._ CMntJ ~XUllOS Stale of ..._...........'J............._._._._._____...._} II: eo....11 or ...........1........-.--...-...".."...."...-..-. .UU......,....lrna..".fflc... ......&.........i t.....tna..o.. _lor ~1I11"'''''''' or Ih. eslale of lb. above.named decedenl bolo. duly ""om, depose and ""1 Decedenl dled_............ .. ....Ie?li--.. '--f 1._.(t!~)......{ ;~eavini a 1ut will. copy of which il hereto attached. } (Month) Name and addre.. of attorney or} other authorized representative to whom 811 correspondence should be ..iled. Myers ,Myers, Fl()wE;!r_& .~oJ:1~~on P. O. Box 125, Lemoyne, Pa. 17043 That as such _"....,.""","'".",..""",,_._,,_,,'" deponent is familiar with the affairs of said estate and the property con. {~;lIl'l'Utor.A"'" stituting the assets thereof aiid~thelr fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following:- NAM~ AND ADDRESS OF BANK OR OTHER INSTITUTION IN WKI CH DECEDENT RENTED A SAFE DEPOS IT BOX THIS SAFE DEPOSIT BOX RENTED IN NAIIE OR NAMES OF RELATIONSHIP OF JOINT HOLDERS TO DECEDENT That the contents or said sa~e deposit box or boxes are itemized under Schedules return, with the exception of the {'ollowing, f'or the reasons hereinafter set forth: or this That Sc.hedu/~ A attached ~ereto and made part hereof sets forth full v and ln"detail all the real property in the Commonwealth of' Pennsylvania of which decedent died having an interest therein. It also sets f'orth the mortgage encUQbranees upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, date, rate or interest, and book and page of record thereof. It also sets rorth in the columns provided therefore the assessed valuation or each ot said parcels, the estimated market value thereor as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth tully and in detail all personal property wheresover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institut10ns, whether individually, or in trust tor any other person or persons giving also separately the accrued interest thereon, it any, down to the last interest day prior to decedent's death in the case of savings banks, and to the date at decedent's death in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of in- debtedness of the United States to the decedent; all obligations, whether by statute or agreement they are designated as tax f~ee; of the United States, or any state, or political subdivis~qn thereof, or of any foreign country, which are owned at the time or death; all wearing apparel, jewelry, silverware, pic- tures, books, works of art, household fUrniture, horses, carriages, automobiles, boats, and any and all other personal chattels of whatsoever kind or nature, left by decedent, together with the fairly estimated market value thereor; all bonds and mortg8~s held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing ror the payment o~ .oney of which decedent died possessed, of whatsoever nature, with interest thereon, ir any, giving the face value and estimated rair market value thereof, and ir such estimated rair market value be less than the face value, it sets rorth briefly the reasons for such depreciation'as to each item; all moneys payable to the estate rrom lire insurance pollci'es carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; and all the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date or dece- dent's death and other investment securities owned by the decedent at the time of death, with the market value ttlereof at such time.