HomeMy WebLinkAbout05-15-78
RCC-2 (2-64)
. .oI!'PAR1'MENT OF REVENUE
'BUREAlh7.F COUNTY COLLECTIONS
HARRISIIURG, PENNA, 17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
1wl.e 1" 1978
CumbelLi.and
21-78-0165
DATIl
COUNTY
FILIl NO.
Whereas, /NvuJ G. Sha.UeII. late of Lemol(ne
in the County of CumbelLi.and Commonwealth of Pennsylvania, having died on
the 26.th day of Malr.c.h 19..lL, seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, 1Jr.a. K. Gte.i.m . an appraiser duly appointed according to law,
having blen 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 thl~ event that any future interest in this estate is transferred In possession or enjoyment to collateral heirs of the decedent after
the explratJon 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 coUateral rate on any such future Interest.
DescriptIon of A...t
Unit
V.lu"
A..pr.I......nt
M.d, for Inheritance
T.. f'urpo...
Real PM
Pe11.6 0 nat PM
Jo.<.nt Held PM
TJum6 eII.6
$
NOne
6 .l92
10 339
NOne
TOTAL ASSETS
16 532
Having b<een duly sworn according to law, I do hereby certify that the above appraisement is made in con-
fonnitv with law on this 1~:t day of Jun~ ~ 19-1L.
' ~_ k.' .
AppraiMr
H (~..d_,
alt/t.UbU/Lq
IPan 0fICM.
, Penna.
32
75
07
'\*
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
IN YOUR REPLY PLEASE
REFER TO
RCC-81 (6-7::0
Inheritance Tax Division
NOTICE OF FILING or APPRAISEMENT
Evel'.yn G. TJr.e6.6.tell.
30 JULia. $.tIr.ee.t
SunbUJr.y, Pa. 17801
(Executor or Administrator)
In Re: Estate of
Mtvr.y G. Sha66e11.
CumbeJr1and
County - File No. 21-78-0165
Dear M.6. TJr.e6.6.tell.,
You are hereby notified that the OILiB.inal
appraisement in the estate of MaItu G. ShaHeII.
has been filed in the office of the Register of Wills of CumbeJr1and
County on June ,. , 19H-, Said appraisement reflects the following
voluations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
None
6.192.32
None
10.339.75
$ 16.532.07
As to such tax that is paid within three months from dote of death, a five (5%)
percent discount is allowable. As to any tax thot remains unpoid after nine (9) months
(fifteen months when death occurred from December 22, 1965 to June 16, 1971, inclusive;
ond twelve months when death occurred prior to December 22, 1965) from date of death,
interest at the rate of six (6%) percent per annum is charged.
Any party in interest who is aggrieved by this notice may obiect thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. 373.
Date June '. 1978 Signed ~ _ )::. Jt~A-P
Title CHIEF APPRAISER
l
Note: This is not a bill.
. .
RJ:,C..:iB
~ < . ....
..
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
*
RESIDEIiT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly
wi th t'Lnl)ther or others, including intangibles, standing in the name of the decedent and others. List
real estate flrst~ as entireties, or joint tenants, giving brief description, as indicated mder Schedule
"A", plus the date and place of record of Instrwnent effecting vestlture, but do not include entireties
or out (If state real estate value in estate vdluation column. Personal property should be listed as in
Schedul~! "B", 1l1u5 date of acquisi tion, and the name, address and relationship (if any) of' co-owners to
the decedent.
Description of' Property, Date of Acquisition, Name
Address and Relationship of Co-Owners, and Place
of R~!cord of Instrument where Real Estate.
~%KXO<
~:><:><:><
unit
Value
percentage
Sh are
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value or Value of'
Entire Decedent's
Property Interest
:><:>< :><:><
>)X;
>;X'Y
:><
:><
Pre.perty held jointly by
and Evelyn Gertrude Tressler,
30 Julia. Street; Sunbury, Pa.
decedent
sister,
17801
1. Savi.ngs Account No. 002-20-12234,
Statce Capital Savings and Loan
Association - Date opened 1-4-77
Bala.nce 3-26-78, See letter
atta.ched
i.;~,1/0 7 ,031.6 ~
7,031.67
2. Checking Account No. 795-264-1,V
CCNE. Account opened 7-14-76.
Bala.nce 3-26-78. See letter
Atta.ched
)vot/iJ 3,308.0 /'
3,308.08
), ~ ......
.I
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the" As Reported" colUTIll on the last page of this return.
$'0,339.75
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c;j: C
'c ~ E
.- ~ :s
E- "0
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s.:.8:o
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~~~
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" :I 0
~ E go
~ 0::
Real Property ....
Personal Property
Transfers
SUMMARY
..........(Sch. "A")
........(Sch. "B")
.....(SCh. "e")
Gross Taxable Estate.
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(1)
(As Reported)
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$...............
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$
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(2)
(A, Determineo)
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S
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S.
RC~J7 02-63)
('OM~IO~'i:AL TII OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
*
SCHEOULE "0"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED
(If step-children or DATE INTEREST OF
'State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY
ave an interest, vested. contingent or other are involved, set STATE YES IN ESTATE
wise in estate) forth Ihis fact.) OR NO BIRTH
Eve1vn Gertrude Tressler Sister yes over 21 YI s. joint accounts
30 ~Tuli a diamond rinq
Sunbury Pa 17801 1/5 of remainder
~h;'I'*loy co;. ",;.",.,,, V"" 21 VI s. diamond rina
1i0<; 2nn 1/5 of remainder
New Curn::>er1and. Pa. 17070
M"ry I.O"' ~."~~ 'lv lIlie<'e ves over 21 VI s. diamond rinq
247 Applewood Drive 1/5 of remainder
Fort Mi"t:chell Kentuckv
I
Susan J Streator Niece ! yes over 21 YJ s. 1/5 of remainder
Parker Dam State Park
Penfield Pa. 15849
William L Tress1<>r Nephew ves over 21 Vl s. 1/5 of remainder
R. D. N,~. 2 Box 328-A (Watches and rings
Mill Hall. Pa. 17751 given during life-
+-h"n ?
years prior to
death)
~rophpn ~ ., <>r "~~""'~~-in- ves over 21 Vl s. (Wrist watches
30 Julia Street Law given during life-
Sunbury, Pa. 17801 time more than 2
years orior to
death)
\
h
Deponent further says th!lt all the above-named beneficiaries are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
I\GC~ 36
...
..
COMMON~~ALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SCHEDULE "c"
T RAN S FEllS
'*
RESIDENT DECEDENT
(1) Did decedent, within two years of death, make any transfer of any material part of his estate, without
recetving a valuable and adequate consideration therefor? (Answer yes or no)
(2) Did decedent, wi thin two years of death, transfer property from himself to himself and another or
others (including a spouse) 1n joint ownership? (Answer yes or no)
(3) If the answer to (1) or (2) above is in the al'l'irmative state:
(a) Age of decedent at time of transfer
(b) State 01' decedent I s health at time 01' making the transl'er. (Note 1).
(c) Cause of decedent' 5 death. (Note 1).
(4) Did decedent, 1n his lifetime, make any transfer of property without receiving a valuable or adequate
conslderation therefor which was to take effect 1n possession or enjoyment at or after his death?
(Ans"er yes or no)__
(a) Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition? (Answer yes or no)
(b) What was the transferee's age at time of decedent's death?
(ts) Did decedent in his lifetime make any transfer without receiving a valuable and adequate oonsideration
therE!for Wlder which transferor expressly or impliedly reserves for his life or any period which does
not tn 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
alontl or others
(7) Did (~cedent in his lifetime make a transfer, the consideration for which was transferee's promise to
pay lncome 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 Wlder terms
of t1'ansfer 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?
(Ansuer yes or no)
NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as
well as 11. 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, it 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
IlARKET VALUE
(Es tima ted)
DEPT. VALUATION
(Dep t. Onl y)
DESCRIPTION
See Schedule "E"
None
Insert t:lis total opposite "Transfers", Schedule "e" in the
"As Reported- colunm on the last page of this return.
None
;'
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,
I
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"
April 11, 1978
Robert L. Myers
Third & Market Street
P.O. Box 125
Lemoyne, Pa. 17043
RE: Mary G. ~ Shaffer Es ta te
DOD 3-26-78
Dear Mr Myers:
In response to your request, we show the following
account information for the above named decedent:
~02-20 - l223~ALANCE AS OF DATE
OF DEATH
ACCRUED INTEREST
DATE OF DEATH VALUE $
DATE ORIGINALLY OPENED
Mary G. Shaffer
or
Evelyn G. Tressler
$
7,000.00
31.bl ___
I,U3l..b/v'
l. 4-11
#_-
BALANCE AS OF DATE
OF DEATH $
ACCRUED INTEREST
DATE OF DEATH VALUE $
DATE ORIGINALLY OPENED
#_-
BALANCE AS OF DATE
OF DEATH $
ACCRUED INTEREST
DATE OF DEATH VALUE $
DATE ORIGINALLY OPENED
#_-
BALANCE AS OF DATE
OF DEATH $
ACCRUED INTEREST
DATE OF DEATH VALUE $
DATE ORIGINALLY OPENED
If you have any further questions, please feel free
to contact this office.
Sincerely,
'/J~I)
/!lJ, L ,L--o"--' L/(LcL- Jt:>{ t. A.C. C:..-
Donna MagdJ.nee
Savings Investment Servicer
FEM
OUR RECORDS SHOW NO CHRISTMAS CLUB ACCOUND.'
IF YOU CAN SEND US ADDITIONAL INFORMATION
WE WILL BE ~/?'~:r.:9 CHECK FURTHER.
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COMMONWEALTH OF PENNSYLVANIA
TRANSF1m INHERITANCE TAX
*'
RESIDEnT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUC~~IONS: This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent, at the time of his death. Property owned by the decedent Jointly with another or others
must be listed under Schedule ~E". Intangible personal property, titled In the name of the decedent, but
payable at death to another or others, including but not limited to P.D.D. U. S. Savings Bonds and tent~
tive trust accotmts, must be listed, despite the f'act that they are not of the administered estate.
Tangible personal property should be listed 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 capacity, partnership interests, interest in any undistributed
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.
ITEIl
List and describe fully
DEPARTIIENT VALUATION
(Do not write in
this space)
UNIT
VALUE
ESTIMATED
IIARKE.T V AWE
1.
1,223.00 l,.V 1,223.00
Household goods and effects as per
appraisement attached
2.
Thl~ee diamond rings as per appraisement
at1:ached
783.50j.-V
783.50
3.
1977 Chevrolet 2 door automobile (sale
price)
,/
2,900.00 ... 2,900.00
./
284.15 V 284.15
141.19 .. /' 141.19
860.48 .. '" 860.48
4.
Checking Account No.
Dauphin Deposit Bank
See letter attached
76-96-998-3,
and Trust Company,
/'
No. 002-3-0343!f
Loan Associatio ,
5.
Chl~istmas Savings Account
State Capital Savings and
Sell letter attached
6. Proceeds Policy No. 08-208-913, The
Prudential Insurance Company of America
Sell statement attached
Insert this total opposite nPersonal Property., Schedule wBn in
the nAs Repc.rtedW colunm on the last page of this return.
x X 6,192.32
$
6,192.32
-"-'._~~.._.--. ....-_. ....,. -~--"-~....
RC II>M (.,,)
CO~EAI_ TH OF PENNSYLVANIA
DEPARTMlftH OF REVENUE
BUREAU OF:OUNTY COLLECTIONS
TRANSFER IIIHERITANCE TAX
RESIDENT DI:~I!!DENT.
SCHEDULE "A"
REAL PROPERTY
*'
Real property in Pennsylvania, with statement 01 mortgoge encumbronces upon eoch porcel ot deoth 01 dece-
dent. Property held by the decedent as tenant in common with another or ather, should be identilied
as to quantum of interest and the estimated value should be that 01 the decedent's interest only. (Property
held as joint tenants with right of surviorship or tenancy by entireties should be reported an Schedule "E,")
The real propOfty located In the Commonwealth of Pen.naylvanla ahould be (1) (2) (31
de.crlbed by lot and block number, atre.t and atree' number, together with DEPARTMENT
o general de.l:rlptlon of the property, with 0 reference to the record of the ASSESSED VALUE VALUA TION
conveyance bl' which the decedent took title; If 0 farm atate number of 0- FOR YEAR OF ES TIMA TE D CAUTION
crea; 01.0 .tatement of mortgoge encumbrance. upon each parcel at death DECEDENT'S MARKET VALUE (Do not write
of decedent. Taxe., a.....ments, accrued Int.....t on mortgag.., etc.,ar. DEATH In thla apace)
to be lI.t.d 011 Schedul. flFu and mu.t not b. deduct.d from thll .chedule.
None None.
.
Insert this total opposite "real property", Schedule "A" in the X X X X X
"As Reported" column on the lost page 01 this return.
None.
~
.. '
..
In the case of securities of' close or family corporations, the values reported are &s far as
possible substantiated by financial statements of the corporations, showing the assets and liabilities
thereof as of the date of death. The schedule also sets forth the interest of decedent at the time 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 8.ssets and liabilities of' said co-partnership or 'business.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of tne ~greement)
together with a statement setting forth the character of the business, its location, and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted. It should also set forth in item.1zed form, together with the fair market value
thereof, any other property owned or bequeathed by the decedent at the time of death.
The Sch~dule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers of property, real or personal, within two years of decedent's
death, in contemplation of decedent's death,\or intended to take effect in possession or enJo~~ent at or
after death, said schedule sets forth the nature and value of such property, to whom transferred, the
relationship of the transferees 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 schedule a copy
of the deed, trust agreement 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, or jointly with another, 'or any power of appoint-
ment vested in decedent, either individually or Jointly, by the will, deed, or other instrwnent of another,
with a copy of the instrument creating such power attached to the schedule.
That Sch~dule 0 attached hereto and made part hereof sets forth the names and addresses of ~ll
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 with the ages at the time of
decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also
contains a statement showing which of the beneficiaries named 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 Sc~edu/~ E attached hereto and made a part hereof sets forth all property, real and per-
sonal, owned by the decedent jointly with another or others, including intangible, standing in the name
of the decedent and others, plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of co-owners to the decedent.
That Scpedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid;
family exemption, where applicable; costs of administration of this estatej counsel fees and fudiciary's
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli-
gious services, in consequence of the death of the decedent; debts and claims owing and unpaid at time of
death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga-
tions, if any. It Is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest, that if the amount actually paid In settlement of any fee, commission or debt is less than the
estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules -A-, -B-, -e-, ~E-, and -F~ as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to befo~e me this .......~:.J.71:'.._..
~~~Ll.-/
......................... . day of.. Arg, ............... 19..~.~.. :r'J;;:;?~Aa~1iirt;:,.~rler........._._...._-
.............. .. .. ~-5, ~ ..... .........-..... }.9g.~!i:t;;!-~;;~;f......................_--_.
NOTARY PUBLIC ...~~?I:>~::Y...!......~.<:l:.:.......J?..~.~.~......................................
Mr COMMISSION fXPIRES MARCH 1, 1980 (City Of' Town and Sta.te)
NOTE: Before 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 unlisted securities,
securities of close or f'amlly corporations or an interest in any co-partnership or business, that the
data and statements required under the paragraph above relating to Schedule ~B" are attached. Also make
certain that column #1 in the "Summary" has been properly completed as above-directed.
.
.
RCC-33 (4.'" 3)
d&'
.'
-'4
46
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RESIDENT ['ECEDENT
MAY 15 191~OUNTY OF
CUMBERLAND
IMPORTANT,
This return must be completed in detail Bnd filed in duplicate. with all attached, with the Register of Willi of the
County where decedent resided; Return is due within nine months after date of death, unless an extension is panted
by the Secretary of Re'tenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
IN THE MATTER OF THE ESTATE OF
Mary G. Shaffer
(STATE FULL NAME OF DECEOENT)
} AFFIDAVIT OF
EXECUTOR rix
Counly ADMINISTRATOR
Late of
Cumberland
State of
Pennsylvania
Cumberland
'} os,
County of
Administrator
Evelyn Gpr~rl1~p Trp~~lpr
of tn. ..tat. of the obcy.-namad dec.dant belng'duty sworn, depo.." and eay
Executor
Decedent died
M"TC!h
, 19..7.B.-{t..tat. leaylng a 100t will, copy of which I, h.r.to attach"..}
(y EAR) Int..tat.
:IF;
(DAyl
(MONTHl
Name and add,..s of attorney or }
other authorized representative to whom
all con..pondence should ~, ~; _; I~d.
MYERS, MYERS, FLOWER & JOHNSON
P. O. Box 125. 301 Market St-rFlFlt, T.FlmnynFl. p"
17043
n.at as such Executrix deponent is familiar with the affairs of said estate and the property constituting
(EXECUTOR-ADMINISTRA TO R)
the asset~; thereof and their 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: -
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WtllCH DECEDENT RENTED A S.",FE DEPOSIT BOX
Commo] \
Trll~+: rnmpriny 'R~T .
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedules
with I.he exception of the following, for the reasons hereinafter set forth:
of this return,
That Schedule A attached hereto and made part hereof sels forth fully and in detail all the real property
in th" Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the
mortg.ge encumbrances upon each parcel of real property at the date of death, giving the amount still due at
death. name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the
columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof
as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully 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 institutions, whether individually, or in trust for any other person or persons
giving also separately the accrued interest thereon, if any, down to the last interest day prior to decedent's
death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, postal
savings, treasury certificates or notes and other evidence of indebtedness of the United States to the de-
cedent; all obligations, whether by statute or agreement they are designated as tax free, of the 'Qnited States,
or any state, or political subdivision thereof, or of any foreign country, which are owned at the4im~ otdea_th;
all w,;;aflng apparel. jewelry, silverware, pictures, 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 thereof; all bonds and mortgages held by decedent and of aU
claim:, due and owing decedent at the time of death, and all promissory notes or other'instruments in writing
for t~e payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, it
any, .;;iving the face value and estimated fair market value thereof, and if such estimated fair-market value be
less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys
payable to the estate from life insurance policies carried by decedent; all annuity and endowment contracts
the Plllceeds of which wer. payable upon the death of the decedent; all and the corporate stocks and dividends
due flereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of decedent's
death and other investment sec~ ;tics owned by the decedent at the time of death, with the,market value there..
of at iuch time.
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