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HomeMy WebLinkAbout01-29-79 . REV457 (S-78) DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG. PENNA. 17105 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT 13 February Cumberland 1979 DATE COUNTY FILENO. 71_7R_n17~ Whereas, John C. Dunlap late of Hopewell in the County of Cumberland Commonwealth of Pennsylvania, having died on the 22nd day of Februarv 19 l!l..., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, T "0 Fill dniti ,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: tn 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 life 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. DESCRIPTION OF ASSET UNIT VALUES Appraisement Made for Inheritance T ax Purposes . Personal Property 3,201 19 Transfers None J 318 74 42 419 93 Total Have been duly sworn according to law, 1 do hereby certify that the above appraisement is made in conformity with the law on this 13th day of ,(J Februarv, ^ . . 19 ...12.... ; ~ '--:> .... _' I. ":" ,----.---'-'G-- u Appraiser Harrisburg (Number and Street) (Post Office) . Penna. .'. '* COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELO OPERATIONS P.O. BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REFER TO REV-!lt& (8-781 Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT John C. Dunlap RD1 Orrs~. PA 17/44 (Executor or Administrator) In Re: Estate 01 Ella..Jl. Dnn1ap Cumberland County - File No. 21-78-0175 Dear You are hereby notilied that the Original appraisement in the estate ol-Ella B. Dunlap has been liled in the office 01 the Register 01 Wills 01 r.nmr,prl,mn Cauntyon 13 February , 19-Z.!!., Said appraisement rellects the lallawing valuatians: Real Estate Personal Property T ranslers Jaintly Owned Total 38.900.00 3,201.19 None 318.74 $42,419.93 As to such tax that is paid within three months Iram date 01 death, a live (S%) percent discount is ollowable. As to ony tox thot remains unpaid after nine (9) months (Iifteen months when death occurred Irom December 22,1965 to June 16, 1971, inclusive; and twelve months when deoth occurred prior to December 22, 1965) Irom date 01 death, interest at the rate 01 six (6%) percent per annum is chorged. Any party in interest who is aggrieved by this notice may obiecl(ereta within sixty days after receipt 01 said notice as provided by Section 1001 01 the Inheritonce and Estote Tax Act 01 1961, 72 P. S. 2485.1001, P''-~ 373. ~ ~ '.Q...:u \. \..., Q c . v Date 13 FebruarL1979 SignedO ' 1 Title Administrative Officer ) Note: This is not a bill. .RCC-"3f; , CO~I\IO:-;WEAL Tit OF PENNSYLVANIA TRA~SFER INItERIT,\NCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY '* INSTRl1CTI()~S: This sctu-"flule must disclose all property, real <Ulrl personal, ownerl by the (lecedent jointly ....ith unother or others, including intangibles, standing in the name of the decedent and others. List real f'state first. liS enlirelies, or joint tenants, giving hrief description, as indicated tinder Schedule "A", plliS the dllte auf! plnce of record of instrumf.mt effecting vestiture, but 00 not include entireties or out of stat... real estate vlllue in estate valwltion column" Personal property should be listed as in Selleflul e "14", plus rla te of llCfluis 1 lion, /tnn the name, address anrl re la tionsh ip (l f an;r) 0 f CO-Olloners to the Ilecel'lent. Descriptloll of Property, Date of' Acquisition, Same Address and Helationship of' Co-Owners, Iltlrl Place of Hecord of Instr1lment. where Real Estate. Unit Value Estate Valuation percentage Share Che~king Account No. 21-212-1 - The People s Nat10nal Bank of Shippensburg, Shippensbur , Pennsylvania: Ella B. Dunlap or John C. Dunlap, son of Decedent. Address: R. D. 1, Orrstolm, PA Surviving Co-owners name added April (Account created joint more than two prior to date of death of Decedent), one-half taxable - Total: $637.48 2, 19 1 years 318.74 Insert this total opposite ",Jollltly Owned Property", Schedule "E" in the ".\s Ih~ported" column on the lust page of this return. DEI' ART1.lENT CAUTION-Do [n TIlls Value of' h"n t1 re Property $318.74 VALUATION not Wri te Space. Value of' Decedent's Interest B I'\! .1'1 ~ ,.., Bill.... ~<:. -. c .~ -Q,j E .- 'Z ::s E--o '0 Co U <: E. ':'8~ o '" --- ~ ~ ~ u ~ 0 ~ E fr ~ 0: SUMMARY ...(Sch. "A") ...(Sch. "B") ............(SCh. "C") ... (~cl1..."E~') Real Property................ Personal Property Transfers Gross Taxable Estate .. (I) (As Reported) $ 3.8,900.00. $ ...3 ,2Ql, 19.. $. $ ... 3l8.. 74.. $ ................ .... $ 42,419.93.. b '0 Z '" ~ ~ o~ << ~ ...l " .... '" 0( >. ;.. u ~ '" ~ Q) VJ 0 0: g. 0( l-< -<: Po ~ Cl: 0 ~ H .... '2 .., c:: t.. 0: .0: c.. .., 0 ~ c.. "- " on > < '" -<: !:l Cl 0: -0 0( ~ ~ :. 0: >. ;:: ;:: ~ ~ E- o co:! 2 Q S ~ '" -<: PO E-. H Z ~ 0 1= 0 E- o l-< ~ <J % VJ co:! H Q) "- < 0 t.. ~ H .-< i! c E- >- ~ .-< Q) 0 '" :. " Cl: i Q) u 0 ..., ~ 0- c.. ~ 0 ;.; .., i: :r: ~ I Cl: l-< ~ 0 C) .0 "" ~ c ~. 0 ~ .... '" .2 > ""'" ...l U U - ~ (2) (As Determined) $. $ $. $ $ $ RCC-~7 ' (l~-63) nnnlO1\\\'EAI.TII OF I'E:-i:'\SYYL\1\IA THANSFER I!\:IIERITA:'\CE TAX RESIDE!,;T DECEIlE!,;T SCHEDUl.E "D" BENEFICIAHI ES BENEFICIARIES AND ADDRESSES RELA TIONSIIIP SUHVIVED (If step-children or DATE INTEHEST OF State full names and addresses of all who ilJegitimate children DECEDENT OF BENEFICIARY ave an interest, vested, contingent or other are im'olvcd, set STATE YES IN ESTATE lloise, in estate) forth this fact.) o H :'10 BIRTH Mildred Wadel daul!hter Yes R. D. 3 Shinnensburl! PA Linda Ocker daul!hter Yes ShinnensburQ, PennsYlyania Mary Jane Semole I daul!hter Yes R. D. 1 Newbur" PA I I John C. Dunlao I son yes Route OrrstOlffl PA I I 1 , I I I I I I I I Dl:'f'onent further says thllt all the above-named benef'iciaries are living at this time except below: NAME DATE OF DEATH RESIDENCE RCC-16 )'''- ~rf6'~ ,;~{!' ~ '.~""".' ~., -., '" ~f'l,f ~.. Ifi;/s!:fl(~~ ~~,~"" C\l\I\!O\WEALTII Ill' I'E\\~YLrA\I A T\{A\~FFI\ I\HEllfTA\\E TAX ~CI!EnULE "c" T II \\ Q I'l,ltS II'::S IIW\T IlECEIlEXT (1) Did dect~dent. within two years of death, l1I/-lkp. atlj" trallsf'er of anj-' mat~rial part of his estate. without rec<'lvlng a v"ln"hle llI:<t ad..qn"te conslderntl'", therefor? (Answer yes 01' no) NO . (~) Did d(>cedpnt, ....i thin t....o yelirs uf' rleulh, transfer properL,)' from hlmsel f to hirnsel f' Ilnd Illlother or others (illclwllng II spouse) in JoInt ownership? (Answer j'ps or lIo)-1lQ_ (:1) II' the ltnSWl~r to (1) or (:!) ahove is III the affirm/tLive state: (a) Age of decf"clenl Ilt timf~ of transfer (b) State of decedent's health at time of' nluklng the transfer. (~nte 1). (e) CRtlSe llf tleCellent's rleath. (Sole 1). (4) Diet decedent, in his lifetimf>, make llHY transfer of propertj' witbout rec~iving a vnluuhle or ndetlullte consideration therefor which was to take effect in possession or enjoyment Ilt.or Rftel' bis dpath? (Answer yes or no) NO ' (a) \\/lS there ftrlj' possibility that the property transferred mi~ht. return to tran<sferer or his estnte or be subject to his power of disposition? (Answer Yf!S or no) NO (IJ) What was t.he transferee's age III time of decedent's rlenth? (5) nid decedent in his 1 i fettme make any transfer III') thout receiving a valuable flml adequate consideration therefor UIuter which transferor expressly or impliedlj' reserves for his life or fUlj' period which does not In fact ent! before his clellth: (n) The possession or en.loj'TI\ent of or the right to income from tht, propertj' transferred? C\nswer ,p:'s or no) NO (il) The ri~ht to desi~nate the persons who shall possess cr enjoy th{~ llroperty traosferrelt or incomf~ therefrom? (Arls""er yes or no) NO un If the answer to (5) (b) ubove is in the affirmative, state whether the right WllS rcserverl in decedent 1llone or others (7) Did decedent tn his lifetime make a transfer, the consi'terntiotl for which \HlS trnnsferee's promise to pay income to or for the lJenefi t of care of tl'ansferor? (Answer yes or no) NO (H) Did rleceitent, at any tinll.~, trllflsfp:", property, the beneficiai enjoyment of which was sub,1ect to change, because of a reserved power to alter, arne-nIl, or revoke, or ....hich conld revf'rt to decedent tUlder terms of transfer or by operation of' lit....? (Answer yes or no) NO (9) If the answer to (8) ahovf! i.5 in the affirmative, was the pOIll'er to aiter, amend, or revokf! the inter- e,;;t of the ber'f~f'icilLrv reserveft in the decedent alone or the tleceilent find others? (Answer yf'S or no) ~ NO SOTEl: TI.e answers to these tluest.ions shoulf! be SUJlPorterl by affidllvi t hy the l1ttewti ng physician as we! 1 us a copy or the death cer-tt fteate. SOTE~: If' l1ns....er to Ilnj' of the ahove tlUcstions Is yes, set. forth helow a description of the propertj' transferred, it's f:tir market vallie al date of' death, dates of transfers and to 'I"hom transferre..-t, with relationship of' transferees to ilecedent, if' any. Submit COpj' of an)" trust 'leecl or instrument, if trans- fe rs Itre cl aimt'd to I)e non- tltxabl e, al so suhmi t detail f:'n s tnte-mClIt of' fae ts on .....ht eh Sltt rt cIa im is based. ~OTE 3: List {lJlpl icltble property helo...... in manner in which provided in Schefillles A, 13, or E. !TEll ;LUUiliT VALUE (Es lima ted) DEPT. V,li.UATtoS (nept. Onl)") UESCHIPTION NONE I\1bN...- 00.00 Insp.rt this tnt:d opposite "Transfers", Schedule "C" ill the "As Report~d" e.,lwun on the last p'l;!;e of this return. l\\ t:l '(\.l. 00.00 .RC~ :"~5 ~ ,*" COM.\!Q)/YiEALTH OF PEl\)/SYLVANIA T~~SFER INHERITA)/CE TAX RESIDEl\T DECEDENT SCHEDULE "B" PERSONAL PROPERTY ISSTRlTCTIO~S: 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 li!;ted 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.Q.D. U. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the f'aet that they are not of the arlmlnistered estate. Tangible personal property should be listed :first (e.g. jewelry, wearing apparel, household goods, llnd 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 rUvidends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistrlbuted estate of or income f'rom any property held in trust under the "'.111 or agreement of another, even though located outside of the State, at the time of death, should be listen in this schedule. Item No. ITEM List and describe I'ully DEPARTMEST VALUATION (00 not write in this space) UNIT VALL-.: ESTIllATED MARJCI<.'I' VALUE 1 public Proceeds/sale of miscellaneous items and automobile Wayne Hensil - accrued rent Cash Penn DOT - refund Refund - Township Estate Taxes household V 2,880.90 "'v 150.00 ......v 139.46 ......V 10.00 ....... 20.83 .....v- ~, 'il,&O.ClO \ 6D. {JC 13'l. '4-1<> to. eb .;lD.R3 2 3 4 5 from license and County Real Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" colwnn on the last page of this return. x X 3 ~o\.lq . $3,201.19 , 'RC C-34 l~-731 COMM61'lWEALTH OF PENNSYLVANIA D"EPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERIT AllCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY * Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Property held by the decedent os tenant in common with another or other, should be identified os to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held os joint tenants with right of surviarship or tenancy by entireties should be reported on Schedule "E.") The reol property located In the Commol"lwealth af Pennsylvania should be described by lot and block number, .treet and street number, together with a genercll description of the property, with a reference to the record of tho conveyance by which tho decedent took thle; If a farm .tate number of a- cres; also stotement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, etc., are to be IIShtd on Schedule "F" and must not h. deducted from this schedule. (1) (2) (31 DEPARTMENT VA lUA TlaN CAUTION (Do not write In this space) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEA TN ESTIMA TED MARKET VALUE ALL that certain tract of land situate in Hopewell Township, Cumberland County, Pennsylvania, bounded and described as follows: BEGINNING at a point in Public Road, Route No. 696, leading from Newburg to McKinney at line of land now or formerly of Ernest Shuman and land of the Estate of Ella B. Dunlap; thence along lands now or formerly of Ernest Shuman North thirty (30) degrees thirty (30) minutes East one thousand forty-eight and four tenths (1,148.4) feet to a point; thence North fifty-one (51) degrees thirty (30) minutes East two hundred ninety-seven (297) feet to a point; thence along land now or formerly of Morris Rill South eighty-two (82) degrees forty-five (45) minutes East five hundred three point twenty-five hundredths (503.25) feet to a point; thence continuing by the same land South thirty-two (32) degrees East five hundred ninety-four (594) feet to a point; thence along land now or formerly of Harry Stouffer South forty-eight (48) degrees thirty (30) minutes West one thousand five hundred thirty-seven point eight tenths feet (1537.8) to a point in the aforesaid public road being Route No. 696; thence through the aforesaid public road being Route No. 696 North forty-nine (49) degrees thirty (30) minutes West six hundred twenty-seven (627) feet to a point, the place of beginning. Having thereon erected a dwelli~g house and other improvements. EXCEPTING, HOWEVER, from the aforedescribed tract of land the following two tracts of land previously conveyed: (1) Tract of land conveyed by Paul L. Dunlap and Ella B. Dunlap, his wife, by Deed dated December 9, 1941 to Bruce E. Dunlap and Helen M. Dunlap, contain- ing approximately sixty-nine thousand three hundred (69,300) feet square, the same being recorded in the Office of the Recorder of Deeds of Cumberland County, PA, in Deed Book "R", Volume 13, Page 61, the same being rerecorded in the said office in Deed Book "0", Volume 18, Page 275. (2) Tract of land conveyed by Ella B. Dunlap, by Deed dated July 14, 1977, to Donald D. Semple and ~Iary Jane Semple, his wife, containing 0.673 acres, more or less, the same being recorded in the Office c~ the Recorder of Deeds of Cumberland County, PA, in Deed Book "H", Volume 27, Page 481. Leaving to be conveyed hereby approximately 29.08 ac ~s more or 1 ess. BEING the larger portion of that real estate which Wf conveyed by Paul L. Dunlap and Ella B. Dunlap, his w'fe, to Ella B. Dunlap, by Deed dated July 27, 1946, the ~ume being recorded in the Office of Recorder of Deeds of Cumberland County, PA, In Deed Book "I", Vol. 13, Pafe 129, and L..... C.L.Ld. u. Ol.eo L.c':>L.aL.C i'CU. k...., '..... 3g,'~ El D. CO 38,900.00 V- Insert this total opposite "real properly", Schedule "A" in the "As Reported" column on the lost page of this return. PublIC Sale PrIce X X X X X $38,900.00 3'&, 'I 00, Dc) In the case of securities of close or family corporations, the values reported are as far as possible substantiatea b~r financial statements of the corporations, shoYl'ing the assets and liabilities thereof as of the date of death. The schedule also sets forth the interest of rtecedent 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 assets and liabilities of said co-partnership or husiness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of tIle agreement) together ~'ith 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 itemized form, together with the fair market value thereof, any other property owned or bequeathed by the decedent at the time of death. The Sc/1edule C attached hereto and made part hereof sets forth a true anSllier 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 enjoyment at or after death, said schedule sets forth the nature and value of such propert~', to whom transferred, the relationship of the transferees to the deeerient, the proportionate. share received b~' each transferee and all other facts of a pertinent nature regarding sairi 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 cony 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 jolntl)', b~'the wlll, de~d, or other instrmnent of another, .....ith a copy of the instrument creating such power attached t~ the schedule. That Sc/1edule D attached hereto and made part hereof sets forth the names and addresses of nIl 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 riecedent, together with the ages nt the time of decedent's death of all minors, annuitants and beneficiaries for life unrter rtecedent'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 S.:f.~dule E attached hereto and made a part hereof sets forth all property, real anri per- sonal, owned by the decedent jointly with another or others, including intangible, stnnding in the name of the decedent tlOd others, plus the date and place of record of instnunents effecting the vesti ture of real estate and the riate of acquisition of personalty, plus the name, adaress ana relationship, if any, of co-o""ners to the decedent. That Scf.edule F attached hereto and made a part hereof sets forth fully and in detail nIl debts and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paidj family exemption, where applicable; costs of administration of this estatej counsel fees and f'l.1diciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemflrkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing and lInpnirl lit time of death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the lnhe ri tance and Es ta te Tax Ac t); together wi th a s ta temen t 0 l' colI a teral pI eager! for obI iga- 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 1s less than the estimated amount claiming and allowed, that the same will be reported to the Register of W111s, and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of thp. appropriate columns in Schedules "A", "8", "e", "E", and "F" as directed therein, have been carrierl forwarrl and properly registered in the Summary. Subscribed and sworn to before me this ................................. ~;;t~;:~.:.~.4:? ... R. D. 1 ....................................._.....-..-.........._-......................._........................_..~.......-.. (Street Number) ~r.:r:.s.~<:>'.'':>,y~':>':>S.X!y.a.'1.i.a............ (City or Town and State) SOTE: Before signing affidavit make sure all blank spaces in the affidavit linn scherlules annexed are filled in wi th details or the word "Sone", ann. in case the asset.s include rare anrl unlisted securities, securities of close or family corporfltions or an interest in any co-partnership or business, that the data ami statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Sunmary" has been properly completed as ahove-directed. ~~~:~~:::"" I -r;- ;pens~urg. Cumb. Co.. ~B" NOl8ry Publio - Exp. 2"2-Gt w-J . RCC'-33 (4-731 cmlMONII EAL TH or PENNSYLVANIA '* DEPARHIENT OF REVENUE BUREAU or COUNTY COLLECTIONS N{)\J 7., a \91'0 'tOUNTY OF CUMBERLAND .." . RESIDENT DECEDENT IMPORT ANT, This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of the County where decedent resided; Return is due within nine months after date of death. unless an extension is granted by the Secretary of Re'lenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IN TilE \lATTER OF TIlE ESTATE OF j AFFIDAVIT OF EXECUTOR ~nX:t!i\j( :o.X"'1< Ella B. Dunlap (STATE FULL NAME OF DECEDENT) Lot. of _HopewelLJmmship Stote of _l.'.e,nnsyJxania County of Cumbert@<l },,, lIX"'OOX'XXXX J,ohlLC.Junlap of the estate of the above-named decedent being duly s.....orn. deposeS Executor ond'loyS Decedent dit'd February (MONTH) Nome and odd,ess of attorney or } other outhorit.ed 'epresentalive 10 whom 011 correspondence should .ld. 192L-{toltate leaving 0 lost will, copy of which is hereto attaChed..} (YEAR) ~ 22 (DAY) Robert J. Yocum. Attornev 116 East King Street -5hippfmshllre. Ppnnc;.ylv::mi::J 177S7 That as such Executor deponent is familiar with the affairs of said estate and the property constituting l EXECUTa R-ADMIN'ST RA TORl the asst:ts thereof and their fair market value. That at the time of death there ,,,:as no safe deposit box registered in decedent's individual name, or jointly with, or as agenl 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 WHICH DECEDENT RENTED A S....FE DEPOSIT BOX 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 the exception of the following, for the reasons hereinafter set forth: of this return, That Schedule A altached hereto and made part hereof sets forth fully and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, dale, 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 Ihe decedent at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust com.panies, 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 United States, or any state, or political subdivision thereoC or of any foreign country, which are o''''ned at the time of death; a:: ""'<1I;IIe, dl-lpcud, jt:\\t:h}, :-oiht::rware, 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 \\dth the fairly estimated market value thereof; all bonds and mortgages held by decedent and of all claims due and owing decedenl at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair market value he less than Ihe face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys payable 10 the estate from life insurance policies carried by decedent; all annuity and endowment contracts Ihe proceeds of which we:- ,ayable upon the death of the decedent; all and the corporate stocks and dividends due thereon and unpaid as of t}1c date of death, bonds and accrued interest thereon to the date of decedent's death and other investment scc~ ;ties owned by the decedent at the time of death, with the Alarket value there- of at such time. :>, ~ <: '" o t.> ~ : ':...d~ ! ) : C>o ~ 1::- : , : r< .... z w :E w (I) <i: a: "- "- <t X <t .... w U z <t .... a: w I Z .... 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