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HomeMy WebLinkAbout09-11-78 ... ..-.p"O. ~d:.-3S ("4-i~n COMMONWEALTH OF PENNSYLVANIA SEP 11 _.. ". DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT COUNTY OF Cumberland IMPORT ANT, This return must be completed in detail and filed in duplicate, with' all attached, ~ith the Register o( Wills of the County where decedent resided; Return is due within nine mont~s arter date of death. .unless an extension is granted' by the Secretary of Re-..tenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) Late of r.umhprlilnrl } AFFIDAVIT OF EXECUTOR. ADMINISTRATOR IN THE MATTER OF THE ESTATE OF Olive B. Myers (STATE FULL NAME OF DECEDENT) County State of Pennsyl vani a Cumberland J ss, County of XDlIlOOUUI Naomi D. Walker of the estate of the above..nomed decedent being duly sworn, depose S Executor and 50.Y S Decedent died 31, (DAY] . 19~{testote leaving a lost will, copy of whi.ch is her.et~. ~ttache,d"} ( YEA R) )(l~l)U(l)@( . March (MONTH) Nome and address of attorney or } other authorized repres.entotiye to whom 011 correspondence should be moiled. Jon F. LaFaver, Esquire 317 Third St., New. Cumberland, Pa. That as such Executrix deponent is familiar with the affairs of said estate and the property constituting (EXECUTO R-ADMINISTRA TO R) the assets thereof and their fair market vahle. That at the time of death there was no safe _deposit box registered in de~~dent' s individual name, or jointly with, or as ,,:gent or deputy of. anuther, or in decedent's individual name~.with right-of access by-another as agent.orJdeputy, with the exception of the following: - NAME AND ADDRESS OF BAN.K. OR OTHER INSTITUTION IN WHICH DECEDENT RENTE.D A S.....FE DEPOSIT BOX --Da~nin Depsoit Bank and Trust Com an --Lemoyne, Pennsylvania THIS SAFE DEPOSIT. BOX RENTED .. IN NAME OR NAMES OF - Naoml RELATIONSHIP OF JOINT HOLDERS TO DECEDENT That the contents of said safe deposit box or boxes are itemized under Schedules B with the exception. of the following, for the reasons hereinafter set forth: of this return, That Scheclule A attached he";to and made part hereof sets forth fully and in detail all the real property .in the Commonwealth of P~nnsylvania 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, 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 parceis, the,estimate."- market value thereof as of date of death of decedent. pI' That Scheclule 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. int~rest day pri<< to de~edent'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 ~di- . - ~ > .;A cedent; all obligations, whether by statute or agreement they are des.ignated as tax free, of the United States,~ or any state, or political subdivisio.n thereof, or of any foreign country, which are owned at th~ time of d;ath; ... all wearing apparel, jewelry, silverware, pictures, books, works of art, household furniture, ho~'es7carriages, . automobiles, boats, and any and all other personal chattels of whatsoever, kind or nature, left b.y decedent, ;... together with the fairly; estimated market value thereof; all bonds and m9rtg~ges held by deced~nt and-of all claims due and owiI?-g decedent at the time of death, and all promissory notes ot -othe.r'instn~me~ts in w~iting for the payment of money of which decedent .died posse.ssed, of whatsoever riatu~e, with interest thereon, if any, giving the face value and estimated fair market value thereof, aili-if -such estim~ted. r~ir'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; al.l annuity ~nd endowment contracts the proceeds of which were payable upon the death of the decedent; all and the corporate stocks and- dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of decedent's death and other investment securities owned by the decedent at the time of death,. with the-market value there- of at such time. '" ,. In the case of securities of close or family corporations, the values reported are as 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 or the value of such interest there Is annexed to said schedule, f'inanclal statements showing the assets and liabilities of said co-partnership or 'b,uslness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of tne agreement) together with a statement setting forth the charact~r 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 Schedule 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 enjoyment 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 co~y 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 passes 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 instrrnnent of another, with a copy of the instrument creating such power attached to the schedule. That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all 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 Schedule 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 deceden t. That Schedule F attached hereto and made a part hereof sets fbrth 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 estate; 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 lmpaid 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. ...Q..~.......~..:.....?J..~~v...__......__ (E:recutor-Adminiatnlto!' ) 186.7.. ..~9J.].y.._Qr_ty.~..........m..............._......................_......_. (StTeet Numb....) ~arnP.~~}l,P.~~l!9..~.1.m.. (City or Tow" and State) 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 family 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. . i',...,~_ .'--~-........~..-....-_..'._,--."-....... RC C.34 (4-73) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENr 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 as tenant in cammon with another or other, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held as joint tenants with right of surviarship or tenancy by entireties should be reported an Schedule "E.") The real property located In th~ Commonwealth of Pennsylvania should be described by lot and block number, street and street number, together with a general description of the property, with a reference to the record of the conveyance by which the decedent took title; If a farm state number of g. eres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, ete.,ore to be listed on Schedule IlF" and must not' be d_educted from this schedule. (1) (2) (3) DEPARTMENT VALUA TION CAUTION (Do not write In this spaCt'l) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATN ESTIMA TED MARKET VALUE 1. ~l estate situate at 520 Walton Street, Lemoyne, Pennsylvania SOLD FOR 33,750.00 1----- !!, If A- 'r Mn ~, SG 9CJ ~ -;;, l t d) 7 Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column an the lost page of this return. 33,750.00 .' j' ~ .. RCC -35 u_ '._... 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 of his death. Property owned by the decedent jointly wi th another or others must be'li8ted 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 tenta- tive tr3Bt accounts, muSt be listed, despite the fact that they are not of the administered estate. .'Tangible personal property should be listed first (e.g. jewelry, wearing apparel, househo~d goods, and fUrnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hahd 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 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 lis~ed in this schedule. Item No. ITEM List and describe fUlly UNIT ESTIMATED VALUE MARKET VALUE DEPARTMENT VALUATION (Do not write in this space) 1. The following Series "E" Bonds in the name of Olive B. Myers: 5. 6. 7. 8. 9. 10. 11. 1976 Pontiac Catalina two door Ladies Diamond Ring (see attached appraisal) .. .......- Checking Account No. 62 69 849 4 at Dauphin Deposit Bank and Trust Company Miscellaneous household furniture and equipment Cash Commonwealth of Pennsylvania.- Retirement Check Settlement of damage claim from U. S. F. & G. 25 Q 2 347 826 428 E July, 25 .Q 2 368886 637 E Oct., 25 Q 2 395 293 309 E Feb., 25 Q 2 414 899 049 E May 25 Q 2 438 993 978 E. Sept. 25 Q 2 459 267 578 E gec. 25' Q 2 481 113 143 EVA9r-il 25 Q 2 507 533 284 E ~ly 25 Q 2 527 733 119 E VOct. 25 Q 2 547965.591 E 1b. 25 Q 2 580 294 699 E ay 25 Q2588 020 216 E ,ept. 25 Q 2 618 163 870 E vDec. 1968 1968 1969 1969 1969 1969 1970 1970 1970 1971 1971 1971 1971 31 . 08 ~ 30.17 ,..... 30.51~ 29.62. / 29.87:/, 29..15 / 29.15 28.43/ 28.43 .... 27.67" 27.67./ 26.93 ~ .2'6;21" 374.89 3,650.00 865.00 ~ \oS,o 0 2. 3. 4. 1977 Income Tax Refund 1,962.40 362.00 96.00 28.00 356.63 880.86 \., ct.lo2 .<..[0 '3<:02.00 q. 6 ,00 '7-- '0. 00 3S6.fo3 g\30 ,<2>G Account .No. 121158 at Pa. State Employees Credit Union 2,542.33 7-, 'Sl.P... .33 Uo '\ S3 to :2.,"( Savings Savings /' Account No .1958 at West Shore and Loan Association 16,536.29 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" colwnn on the last page of this return. x X 27,654.40 ~ I) b'S'-t.40 - .' ,0. RCC - 36 COMMONWEALTH OF PENNSYLVANIA TRANS<~R INHERITANCE TAX SCHEDULE "c" TRANSFEIlS ~. ~'\ ~[DENT DECEDENT (1) Did decedent, within two years ofdeuth, make any transfer 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 af'flrmative state: (a) Age of decedent at time of transfer (b) State of decedent's health at time of making the transf'er. (Note I). (0) Cause of decedent' 5 death. (Note 1). (4) Did decedent, in his lif'etlme, make any transfer of property without recelvlng"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 power 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 not in fact end before his death: (a) The possession or enjoyment of or the right to income from th~ 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 al ter, 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 affir~ative, 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, itts 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 MARKET VALUE (Es tima ted) DEPT. VALUATION (Dept. Only) None 00.00 N 15"'--"- . Insert this total opposite "TranSfers", Schedule "e" in the "As Reported" colunm on the last page of' this return. 00.00 .' . RCC-3? (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "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 have an interest, vested. contingent or other are involved, set STATE YES IN ESTATE wise, in estate) forth this fact.) OR NO BIRTH Charlotte D. Darr predeceased D1ive B. Mvers leaving to survive ~ her the fol10wina 2 children who ar e her sole heirs at law: Naomi D. Walker. 1867 Holly Dr. Camp Hill Pa. 17011 ni ece . yes adul t 1/4 of Residue o,,+h E Neidia. 1176 Shoreham Rd. . C,mn ~H11 Pa. 17011 niece yes adult 1/4 of Resi due l:"~""''''. n;,.~ '~~"d 01 ive B. 10',,;nn tn survive her the fol10wina 3 children who are her on10 h,,;...o ~t l~w: Maraaret Ruth Pace. R. D. # 1 I Marvs vi 11 e Pa. niece yes adult lID Or KeS10ue Fr..nces T Humme 1 "nn Frnnt St Marysvi11e. Pa. niece yes adult 1/6 of Resi due Charles William Dick 411 Cassel S, . Marvsvi11e Pa. neohew yes adult 1/6 of Residue - , , , Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE ... o . - ",- ".0;" b. c .:g... s ._... ::s S"- 'O"S,o S ... ~ 0: ......'0 ,S_CI.I "..1:: ... " 0 ~ e e ~ II: SUMMARY . ....(Sch. "A") .. .... .......(SCh. "B") .......(SCh...C..) Real Property Personal Property Transfers Gross Taxable Estate (1 ) (As Reported) $ . 33.750.00 $.2.7,654.4Q $. 00.00 $ ... $ ... $ .61,404.40 (2) (As Determined) $ $ $ $ $. $ l- Z ~ to f:<l - " ..l " " >0 .0< i: ~ f:<l '" en Cl - - ~ -< l:G '" Ill: "" t.- '" lIo "" 0 "Cl '" lIo ~ -< ~ !oJ c ..2: ~ '" ltl :.. f:<l .... l- 0:: .. Q ~ S 0 =:; :: .. "'- ...... s... ~ 0 l- >-' Gl Gl " Z l- en %:. c ~ "" t.. f:<l ~ ~ l- ~ 0 . 0 co U ..c Ill: c l:G Gl .;; i: 0 ..... -l :e f:<l ~ 0; "" .. ~ ~ ;- b 0 0 , Ill: .. c '" ::: ~ ,j::. 0 0 E 's ,." ~ :: E '=="'0 j " 0 ::~ u u a.' .. RCC-~i8 RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This schedule must disclose all property, real and personnl, owned by the decedent jointly With another Of' others, including intangibles, standing in the name of the decedent a~d others. List real es tate fi rs t, as en ti re ties, or j oint tenants, giving brief description, as indica ted lmeter Schedule "A", plus the date and place of record of instrument ef'fecting vestiture, 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 acquisi tion, and the name, address and relationship (if any) of co-owners to the decedent. Deseription of Property, Date of Acquisi tlqn, N ame unit percentage Estate DEPARTMENT VALUATION Address and Relationship of Co-O....ners, and PI ace Value Share Valuation CAUTION-Do not Write of Record. of Instrwnent, where Real Estate. In This Space. ~:>o :>OJ< "^ ><5OS:&::X> yy ex y Value of Value of "^ "^ ex Decedent' 5 "x ex ex )< :x> I!.."'ntire > "x ex :x> 0< "x X> Property Interest None 00.00 Nil"'---'-- . Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. 00.00 ~, ~ '. REv..~ta (8"78) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT Naomi D. Walker 1867 Holly Drive Camp Hill, P~nn~. (Executo,r or Administrator) In Re: Estate of Oll ve B. MYPT" Cumberland County - File No. 21:"78-0185 Dear Y au are hereby notified that the Original appraisement in the estate af Olive B. Myers has been filed in th~ office of the ReJlJster of ~ills of, Cumberland , . County on 11 29, , 19~, Said appraisement reflects the followIng valuations: Real Estate Personal Property Transfers Jointly Owned Total 33,750.00 27,654.40 ' None None 61,404.40 As ta such tax that is paid within three months from date of death, a five (5%) percent discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months when death occurred from December 22, 1965 to June 16, 1971,inclusive; and 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 aggri~ved by this notice may object 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 11:"29-78 Signed ~ _ J<. ..J.IA-_ Title 01561' Appraiser ?l-- -- Note: This is not a bill. Rcd2 tZ-64)'. .. DATE \ \ - --z.. <1. -Z '3 COUNTY('~,",-" 0 . _0 FILE NO. "2 l-t '3 ~ 0 I '2l <; DE.PARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA, 17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT Whereas, O.~ p, ~.~ Jateof \ _~. in the County of ~1 ~ ~ ~ Commonwealth of Pennsylvania, having died on the ?., l day of _(\r\. (~.1l-.- 19:JJa, seized and possessed of an estate , subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, \ '\....p~ ('") 0 Q. . - , 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 lix 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 de.cedent after the expiration ot 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 0' Auot Unit Valuol Appral$emenl Made for Inheritance Till Purpole$ Roo '\?/'\~.,-, _---h. P.Q~ -pr:::. \/\ A ~ ^ <\.~ - ft 1\'::: u... 0 ~ 'f n '-J - '-' .4- '--.J $3-" 1<;0 00 '"2....( ioS4 4.0 N~ N(l)-L ~ ~ '-.J ~ \ (-r: r.J n.A ~ ^ l.l 40Ll lj () ',"" . . . Having been duly sworn according to Jaw, I do hereby certify that the above appraisement is made in con- formity with law on this '"2- q day of. N ~. ~~ 1ltl.'!L. Appraiser ~~ and Strtet) l......~ , Penna. ~\ ~ '" ..; ~ .. ?> \' ~ i;a.1 .. s ;; .. ~ ;; <:> 0. tll~ ;; i u I .. l 'i pol ~ "'" i .. ~ pol pol ~ .. ... ... ~ ... "t } ... .; of ~ ~ z .; ~ ... t:- .... .. ~ \ c ... '<: ~ Q Q li!:. .... '<: '<: 1 1 Q ;,. 0 ~ .." ! . .. 1 -- \" sA "t; S " .. ~ ... .... .. .. ... { ~ ~ ;; ". to ~ - .. ! .. ~ .." 't .... ~ t;, <:> :s .. ~ ;! Ltl . 0. ~ " .. ~ C' t g "" .." 'i 15 Ltl t - - .. Q .~ .... . ;; " c.:: ~ ~ .. '<: \ .. ~ -= .. l:t - 0. ,S .... Ltl <:; " .. ~ Q '6 .... a c.:: .. .; .. \" a "" .~ '<: " " u., ~ - ... CS'<: Q.. P .. '" ';l