HomeMy WebLinkAbout06-07-79
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
To:RobGc-t P.GY1 Wc1~, . I/. p<:JI. 1tJ.~ Mfr'
r;,'?7;m/1i;It?:J/-d (!kit-WI.;!! Ii;;;,;/:
. ._\0 '. 5ouf4 /;11<1rkel- <; g.
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F.or County Information purposes only
COUNTY FILE NO: 10' - /5s -.' '8'"
ESTATE OF
(1/- 7 - 77'
R,.,b~l'f {)J R r'/;Md
- i
DATE
FILE NO. 2.(-I]'F ~ 0209
COUNTY OF t'oMhwl7"'/
DATEOFDEATH /(;...~- I]Z-
,
;
!I
-,...
.-.:: ,
..j
. Appraised Value 01 Estate:
Real Estate
. Personal Property. - H'
. . . J.J.(/{Ot.. '7/
. Jo:ntly Held Property~ransfersT"'.. ')..,,556..'1
.. .
.. .
.. Total Gross Estate .
>,- . .
J.{- 'l-1Q
$
3~ ~-OO ,00
. . /"b :.'19.-
~J l./ 5Z.9;:)
'75-, '72.f: 'l J./
,
~ (, z. 2-:)~'8 .;
J '.
8
.' C''j;. .'
Total Appr~ved Deductions 5 WI. .
.' Clear Value of Estate
\'/f1J/{,.I5'
IS-DO.""
. 2/ 24{,.1.5-
J
5 if. )./'79.t. '1
#
.
,.
.
. ~
'$
'. I
.
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. Amount Taxable @ 6% Rate
$?~ i-I'7? 6'1
$ .::P-f; J.f/7 '1 69'
tax due
$3. ]t.?, ,?If'
, .
'.1'
":
I
C' ~ I
;1
i
--
. Less: Approved Charitable Exemptions
- 0-
Clear Value of Estate Subject toTax
. Amo.unt Taxable @ 1S% Rate
_C> -
ulx due
-0 -"
i
,
..j
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TOTAL PENNSYLVANIA INHERITANCE TAX DUE $ 3, 2 t, .'C. 7 g-
'. Less Credits:
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
I
}
$
+ .$
$
= $
+
=
.'.-;.... .
~, "
+'
=
/
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
$
3 2~(,g. 7F
I.
I
Interest will accrue at t.M rate ~'of six (6) percent per annum on lheunpaid balance of
Inh'eritance tax from' '/- C. ,,79 to the date of, payin~nt. ,
Assessed by: Rt~il.LJ i.. 0.,.".;1 ~..:.:i~
Agent~~th~:,Commonwelllth - \\.a......~ ".-. _,;-~--i__. .--.
.... ...WB.....r,......
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SEE REVERSE SIDE FORIN$TRucnONS
.TO BE DEliVERl:O TO TAXPAYER
.,
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_.n n:::c.o-~~ccc- .Cr";;C
OFFICE OF THE
~/-1f'-O<.o r
Suppl.ement~J
STATEMENT OF DEBTS
AND DEDUCTIONS
DEDUCTIONS ALLOWED IN
II
Form RCC-IO
L.ATE OF
$j~Qc?Q9
OATE APPAOVEO ?f,.~ ?1919m
e~j^,fJ ~. ClnJQII.I)JW.
~~"'P.'k~' ~"r,
East Pennsboro Twp. I '\
THE SUM OF .....
OF
REGISTER OF WILLS
Cumberland
COUNTY
AND AGENT OF THE COMMONWe....LTH
ESTATE OF
,1'. tJ, jJ.,
Robert W. Roland
~/' t,?, 19'7Q
()
DATE OF FIL.ING APPRAISEMENT
DATE OF DEATH
April 6, 1978
"-
DATE
NO. OF
VOUCH!:""
NAMIL OF PAYEE
REMARKS
AMOUNT
June
Robert B. Fackler
Total as previously reported
Funeral Expense
.........-::1', TV I J
30
1,50( 00
i ~...- 06
~, ~.. , ~
COMMONWEAL.TH OF PENNSYLVANIA
COUNTY OF Cumberl and
,We the COmmonwealth National
}..,
Bank by John E. Garry Estate JM.~'l!J~~ THAT. TO THE .EaT OF
INIo(ERIT....NCE TAX PURPOSES.
"...,.,..1""'0'"\ ~'...,..:'l
~""....,,,,,,,,v"'" r
.:: .....SWOR~;AND_ SUBSCRIBED BEFORE ME THIS :J ~../1
s~.'~"\" '-V~'/-Ol7ij~ I.~
.::: -..,..'=-;>' ;.- ..;~-;:.
:::._ ~. ,- t .LU) 'J
:: ...-:: ....:; ,=,;., := HOTARPP03 C
_ ,--~;r_ -~ _,...._
~ .-...~ '';4 ~: C"\ ~ My Commissian Expires October 13, 1981
~ ...-:'I "'.,)';. ...::."'^-' ~ ~i':::< .
~"/"'..;,-': i;\,.\,\I,..~~) ~"HBrTisbutQ PA Dauphin County
~ ,.... ....~ ll.... ~~ _, ~ .
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1'"." _...:.\....'
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MY kNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AftD TRU E wTATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSD Of"
ADMJNISTRATlON SUBMITTED TO THE ESTATE OF obert . Rol and nECEA8ED. AS DEDUCTIONS FOR
DAYOF rth7
(L.6.)
Form RCC.IO
OF
OFFICE OF THE
REGISTER OF WILLS
Cumberland
I ~t-?~-C(Cf
," i'
STATEMENT OF DEBTS
AND DEDUCTIONS
DEDUCT1QNS ALLOWED IN
THE SUM OF ......
.... .. sB7Jf&i.jr-
AND AGENT OF THE COMMONWEALTH
COUNTY
ESTATE OF
Robert W.
ast Pennsboro Township
April 6, 1978
LATE OF
DATE OF FILING APPRAISEMENT
15
,1;
18
18
30
6
6
6
'In
3
I
DATE OF DEATH
DATE NO. OF NAME OF PAYEE
VOUCH"~
REMARKS AMOUNT
Apr. 26 Cumberland County Law Journal
May 15 East Pennsboro Township
"
"
"
"
"
Jun
"
"
"
Jul
Advertise Letters of Administration 10 00
Sanita~ion Service 12 00
Pennsvlvania Power and Liaht Co. Electric Service
89 51
R~" T~'
fn
Phnn" <:~..,,;~~
Statement
Liability Insurance Premium
Advertise Letters of Administration
Advertise Letters of Administration
~I."
71m
35 00
34 95
.
8 00
30 00
125 00
Sammons Communications Inc.
David Carr Agency
Patriot News Company
Cumberland Law Journal
Harry M. Wimer
William J. Daylor
R
Appraisal fee
Appraisal fee
.,
L.
'en nn
Cumberland Countv National Bank Service Charae for Checkinn ArrL
Check .outstandina at date of dea h
1 nn
134 10
Reserves:
Robert W. Roland. Jr.
';n~ Il I)nbnn
David G. Roland
The Commonwealth National Bank
Knupp and Andrews
Cleckner and Fearen'
One third of familv exemntinn
hhh hh I
I
On" thi..n n4'
~V~--~;~-
ea e~
Administrators fee
Attornevs fee
Attornevs fee
Closina costs
Mortgage loan
Acrrll"d ;n"
6hh h7
?'l11l00
1 15700
1 ,1;7 nn
150 00
12.302 06
, no. 12 30
One third of familv exemntion
Advance Mortgage Corp.
Advance Mortnane Corn.
nn mn
19 746 15
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF Cumberl and
.., Vi ce Pl"es i dent and Tax Manager
-d~" thp fnmmnnwealth National Bank bv Robert P. Conwav HEREBY CERYlFY. THAT. TO THE BEaT OF
MY KNOWL_EpG_E ANp .B~IEF, THE_ FOREGOING IS A JUST ANt TRU E .8rATE~ENT OF DEBTS, FUNERAL EXPENSES AND EXPENse OP'
AOMINISTR'ATlON SUBMITT,ED TO THE ESTA,TE OF Ro ert W. Ro and nECu._ED. AS DEDUCTION. FOR
-', /'.
INl-IERITANC~;TAX PURP~~~'~_.' ~ ; ~ 11' I ~ C
- . 1- \ 7o~\~ ~~~ '~!:r.!&f.
9W~N.-l AND SU~,;~~I'~O BEFORE ME THIS / d. nA.Y Of" . ----.\.
~ '0 /f'JY
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" ~~_-. Pt.'
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(L.5,)
1101 ARY PUBLIC
My ~ bpiIoI 0cI0ber II. 1980
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RCC.33 (4~73)
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COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS - t) 3 <01
JMltJ 1::11
RESIDENT DECEDENT
COUNTY OF
Cumberland
IMPORTANT,
This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills .ofthe
County where decedent resided; Return is due within nine months after date of death, unless an extension is granted
by the Secretary of Re'llenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
Late of
East Pennsboro Twp. ,
Pennsylvania
Cumberl and
Cumberl an.! t
'C"oun y
} Af'f'IDA VIT OF
-E-l(-E~
ADMINISTRATOR
~ ~
IN THE MATTER Of' THE EST ATE Of'
Robert W. Roland.
(STATE FULL NAME OF DECEDENTl
County of
) '5O
Stote of
The Commonwealth Nati ona 1 Bank by Robert P. Conway Vi ce Pres. and Tax ~1Qr" Executor
Administrator
of the estate of the_ above.narned decedent being duty sw.orn, depose S
and say 5
Decedent died.
6
, 19~J~~~ leav_ing a lost ~ill, ~~p; ~(wh~c.~ j~. her,:,~~ ~;t~~~ed. }
(y EAR) "ltntestate. .
(DAY)
TheCommonwealth.National Bank
10 South Market Square, Harrisburg, Pennsylvania.
That as such Administrator deponent is familiar with the affairs of said estate and the property constituting
i E-~'6ft-ADMINISTRA TORI
the assets thereo'f and their fair market value.
. ..
That at the time of death there was no safe deposit box registered in decedent's indi'.'idual name, or Jointly w.~~h~ or
as agent or deputy of another, or.in decedent's i~dividual name, with right of access by another as agent or deputy., .\I{ith the
exception of the following: -
NAME AND ADDRESS OF_BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
r.llmhprl ilod r.Ollot.y Nilt'
Camp Hill Office
Camp Hill. Pennsy
~
That the contents of said safe deposit box or boxes are itemized under Schedules '.8 .of thi~. return:
with the exception. of the following, for the. reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property,
in the Commonwealth of Pennsylvania of which decedent ~ied having- an interest therein. .It also set.,~. forth. t~e
mortgage -encumbrances upon each parcel of real.. property at t~.e date of death~ giv~ng the amount still due at
death, name of mortgagee, date, rate of interest, and book and page of. record thereof. It also s'?ts Jo'rth in the
columns provided therefore the assessed valuati.on of each of said parcels, the: estimated market val.u~_ 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 money.s lenby,-.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 tru.st for any. <?ther pe~so~..or pe.rs?,ns
giving also separately the accrued interest thereon, if any, down to the la.st interest day prior.tb'de.ceden.t'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 not;s 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 thereof, or of any foreign country, which are owned at the time of death;
all wearing apparel, jewelry, silverware, pictures, books, wor~~f()f.~ar"t:'~hdlisehold furniture, hors~s';:ca.rriages, .....
automobiles, boats, and any and all other personal c~attels $~hJl_q;:oe;y~i-;~or nature, lelt' 'by decedent...../: .~.
.J;.f~'! ..\H - ,,"' ~ -, ... ~ ,"
together with the_ fairly: estimated market value thereo!::"':.all"lj1;>-9.n9s and mortga'ges held by de<:e~ent and'o~all/. _:,
claims due and owing decedent at the time of death, ~nd 'all promissory notes or other'instr~rilehts in writing:';' .;...._ ~
. .'-'~ ~. --.. ,.~ -, ..
for the payment of money of which decedent died possessed, of whatsoever nature, with intei:est-thereo'n, if _, -::
any, giving the face value and estimated fair market value thereof, and ir" such estimated fai~'n{urke't.val~e be~f ~:.:::. ..-:,";.
. . - ....' '~ '., .- . ....' .:'.!'-
less than the face value, it sets forth briefly the reasons for su.;:h depreciation as to ea_ch ite.rr~~all moneys .
payable to the estate from life insur~nce policies carried' by decedent; all' annuity and e~dow~e~t~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 dale 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 valu~. there-
of a t such time.
.---.-.,
~
..... ~._,
...........
..
. -
.
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.
.
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
th~reof as of the date of' death. The schedule also sets forth the Interest of necedent at the time of'
death in any eo-partnership or business, and in support of' the value of such Interest there Is annexed to
said sCherlule, financial statements showing the assets and liabilities of 5alft co-partnership or husiness.
A copy of thf:" co-partnership agreel'lent, (if oral, a statement setting forth the nature of the d.greement)
together with a statesnent setting forth the character of the business, its location, and such other facts
pf:"rtAintng to the business as Nay be pertinent to a fair and Just appraisal of the decedent's interest
therein must besubmttted. It should also set forth in itemized form, together with the fair market value
thereof, any other propert)" owned or bequeathed by the decedent at the time of death.
The Sc/'tedu/e C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case or transrers of property, real or personal, within two years of decedent's
death, in contemplation of decedent's death, or intended to t~ke effect in possession or enjoyment at or
after death, said schedule sets forth the nature and value of such property, to whom trlillsferred, the
relationship of the transferees to the decedent, the proportionate share received by each transferee anu
all other facts of a pertinent nature regarding said transfers. In the ease of transfers Intendeq 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. TheN'! is also set forth in saId
schedule a lIst of all property, real and personal, with its value, which pae:ses at decedent.'s rlp.ath tJy
virtue of the exercise by decedent, either individually, or jointly wIth another, or any Jlower of b.ppoint-
ment vested in decedent, either individually or Jointly, by the will, deed, or other instrmnent of another,
with a copy of the instrument creating such power attached to the schedule.
That Sch~du/~ D attached hereto and made part hereof sets forth the nAmes and addresses of Rll
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 lire under decedent's Will. It Ills....
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 thp. b(,fI...t~lciary.
That Sc/'tedule E attached hereto and made a part hereof sets :forth all propertJ.", relLl 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 erfectlng the \estiture of
real estate and the date of acquisition of personalty, plus the name, address :Hlll r.~latioJlsld.h it :":':..,
of co-owners to the decedent.
That Sc/'t~tlu/~ F attached hereto and made a part hereof sets forth f'nll" Iltld in ';''''1'\1l loll <t~:'hL<:
and deductions claimed ror and on behalf of this decedent's estate, Inclwtin,L!; t"lmcrul eX;Jtmst'!s valet:
family exemption, where applicable; costs of arlministration of this estat~; enllm~"'l eeo;:~ anrl l'udlct1'.r:,.f:--
commissions paid or to be paid; cost expended for burial trusts, tombstones tlr gr,l\ "!1J:irt.:t!r~. i~t~,~ :-"~l i-
gious services, 1n consequence of the death of the decedent; debts and claims owing anrl lmpairt f\t tIme ot'
death; taxes accrued chargeable for period prior to decedent's death (except those &.llowed. und~:- Sect:JOH
6lU of the Inheritance and Estate Tax Act)j to~p.th~r with a statemE'nt fit" col1.dt'r."\1 ~,l.."._,.".1 roT' 'ltJll~-',-
tions, if any.. It 1s agreed that the fiduciary will present proof or said l:L~im'~11lltJii~:,ti.,::~~ ,-,:IUH 1."-
quest, that if the amount actually paid in settlement of any fee, commission or debt 1s l'P.'Ss than the
estimated amount claiming and allowed, that the same will be reported to the Register of' Wl)ls, au It th/-tt
the amount of tax assessed can be reassessed In accordance therewith.
That the totals of the appropriate columns 1n Scherlules wAw, .Bw, .e., wEw, ami wF- as directed theretn,
have been carried forward and properly registe~ed in the Summary.
The Commonwealth National Bank
Subscribed and sworn to before me this .......-.-.................. ~7
......_..........._...JAi. day of. ~ 19..lt.9.~y.\_.~t:.~__b).&y..~~~..~~~.~~.~nt
. .~ A.'. '" }Q.~~~~~r;~~~N~;:b;;j""""."'-""":_-
~ _~~~~i~?~.~~!....~.~~~~.y..l..~~~~.~.. . .......
........ ... GMe... _ (City ".. Town and State)
NOTE: Before signing affidavit make sure Il~l~spaces in tt"t~ aff'idavit ann schedules annexe-rl nre-
filled In wIth delails or the word "None., and. in case the assets include rare anti unlisted s€'clIritlft!".
securl ties of close or f'amily corporations or fln interest In any eo-partnership or busin""ss, that the
data and statemP.'t"lts required. under the paral;raph above relating to Scherlule "U" llre attached. ,\lSII ma";'~
certaIn that colwnn #1 In the "SuJmlary" has been properly completed as ahove-rl1rectert.
S
RC C.!4 (4.131
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COMMOIUVEA.LTHOF- PENNSYLVANIA <
DEPARTME'NT OF-ftEVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
',',. "
SCHEDULE "A"
1~~<;'~~f~.L PROf.~~~!Y-,,;,;.
Real property in Pennsylvania, with statement 01 mar,g;ge encoml>rances upon each parcel at death 01 dece-
dent. Property held by the decedent as tenant in cammon with--an-other or ather, should be identilied
as t6 quantum of interest and the estimated value should be that 01 the decedent's interest only. (Property
held os joint -tenonts with right 01 surviorship or tenancy by entireties should be reported on Schedule "E. ")
The r&al property 'located In the Commonwealth of Pennsylvania should be
described by lo"t.and block number_ 5.reo' and street number, together with
a general descrlptloh of the property. with a reference to the reeard of the
conveyance by which the decedent took title; If 0 farm state number of 0-
eras; olso stateme"t"of mortgage encumbrances ,,,pon each parcel at death
of decedent. Toxes, "assessments, accrued Interest on mortgages, etc., ore
to be listed on Sche'dule IIF" and must not be deducted I.rom this schedule.
(1)
(2)
(3\
D~PARTMENT
- VALUA nON
CAUTION
(Do not write
In this space)
ASSESSED VALU~
FOR Y~AR OF
DECEDENT'S
"DEATH
ESTIMA TE D
MARKET VALUE
-
1.
Property situate and known as-60? Magaro Road,
Eno1a, Cumberland County, Pennsylvania, being
a one story detached brick veneer single
family structure on lot size 100' in width by
160' in depth. Recorded in Cumberland County
Recorder of Oeed's Book B; Volume 20; page 952;
Appraisal attached. -
39,500.00 r ~
-
.-'~sert this total opposite "reol property", Schedule "A" in the X X X X X_
"As Reported" column-on the last page 01 this return. - -
,.---
39,500.00 3"\,Soo,()O
_iI
'VILLIAM J.,DAYLOR
".
"
REALTOR-APPRAISER
'"
aER: AM ERICAN INSTITUTE
::AL.. IZSTATE APPRAISERS
soel ETV 0'-
I.L ESTA.TE APPRAISERS
705 N. SECOND STREET
HARRISBURG, PA. 17102
232-3872
CERTIFICATE OF APPRAISAL
WILLIAMJ. DAYLOR DOES HEREBY CERTIFY THAT .UPON APPLICATION FOR VALUATION BY:
Mr. Philip Dolson
Commonweal th National Bank
10 S. Market Square
Harrisburg, Pa. 17101
PERSONALLY EXAMINED THE FOLLOWING OE:SCRIBEO PROPERTY:
Estate of Robert W. Roland
607 Magaro Road
...'-....Enola,. Cumberland Co.; 'Pa.
._.,~....-,~~,;....--=.....................~. ......_........__c_.;-,_. ~
AND THAT HE 15 OF OPINION THAT ON April 6, 1978
THE MARKET VALUE OF THE LAND AND IMPROVEMENTS THEREON. WAS: $39,500
THIS VALUATION 15 CONTINGENT UPON THE FOLLOWING CONDITIONS:
th", c::ppH:..1oal i10 tD ht: vu.d in _hD\Il. and not in part. No port of it sholl be vn'-d in cOlljunctiol\ ......ilh an., athllr opprai,al.
No ""pon,ibility I, auumed b., the Apprai'm" for, mall en whkh ore of le90:1 noture, nor ;s any opinion on Ihe titie ~endered her..with, Good titt..
i. onulfled.
!hi.. property has been opprai~ed as though f~ee of lieni cll'ld encvmbrances, ellcltpl C1' herein d..scribed.
"'ppfoiu" "en:in. b., r"ospn of this report, is not required 10 eive teslimony in Covrt With refer~nCl!i II? the property opp~ohed.\ wnl..u arrange.
ments howe been previovsly mode therefor. .
vndersigned Apprai~er hos no pr..senl o~ contemplated future .nterut in the p'o~erl'1 C1P..r~i."llId tlnd '''e cClmpenstl1ion {en mo....ing \his opproiUJ'
i. in no mo""er conli"genl upon Ihe waive reporled.
undersigned dOln hereby (ertif., thot ,., .the .besl of hi, knowledge and belief Ihe stotemenh ond opinipn. cantpinllld in this opproisol are ta',
fod, lovbillld 100 'ne limi1ing conc!i1ian.. ner..in ..,1 forth; 0150, that Ihi. eppraisal hes been mode in conformity with Ihe Rules of Praf.u;onoi
E1hics of the A.me~ican Instih.tl!' of Real Estate A.ppraisers of the Notional A.uociotic:.n of R.epl Estate Boords.
Mav 16, lq78
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C:;:??~tWftl(
'Member, A.mllri(on Inslilvte of Reo! 1:stol.. Approiseu
"S.nior Reol Property -App'oi,et"
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LOCATION: -
PURPCSE OF
APPRAISAL:
MARKET
V ALDE:
FUNCTION OF
APPRAISAL:
PROPERTY RIGHTS
APPRAISED:
DESCRIPTION
OF
TRACT:
NEIGHBORHOOD:
"
APPRAISAL
PROPERTY OF
ESTATE OF ROBERT VI. ROLAND
607 MAGARO ROAD
ENOLA, CID\!BERLA!ill CO., PA.
The subject property lies along the northern side of Magaro
Road in East Pennsboro Township, being known and numbered as
607-Magaro Road, Enola, Cumberland County, Pa.
The purpose of the appraisal is to estimate the fair market
value of the subject property which consists of a I-story
brick ranch dwelling situated on a parcel which is 100' x
160' .
For the purpose of this report market value is defined as
the most reasonable or probable price estimated in terms of
money which a property will bring if exposed for sale in
the open market allo\ung a reasonable period of time to find
a purchaser who buys vnth full knowledge of all of the USes to
which the property is adapted and for which it is capable of
being used, assuming normal market conditions exist.
The function of the appraisal is its utilization as a guide
in establishing a ~alue for sale purposes.
The property rights appraised are assumed to be fee simple
ownership.
The subject tract consists of a rectangularly shaped par~el
at grade with its street frontage and sloping upwardly toward
its rear property line, having a rolling, sloping topography.
The tract has a frontage of 100 feet and extends in depth 160
feet.
Site improvements consist of interior concrete service walks,
216 feet of chain link fencing and concrete driveway.
The improvements are well oriented on the tract in accordance
with the development trend which has occurred in the neighbor-
hood. Improvement orientation is such that the improvements
have an adequate view of the surrounding area due to their
elevation.
Excluding the area occupied by the improvements as well as
site improvements, the tract is grass-covered and evidences
minimal landscaping.
Magaro Road at this point has a macadamized cartway with no
curbs or sidewalks.
The neighborhood in which the- subject property is situated car
be classified as being residential in character, being a
portion of a residential strip development, which is typical
~' . s
SERVICES:
ZONING:
HIGHEST AND
BEST USE:
TAXES Mill
ASSESSMENT:
DESCRIPTION
OF
IMPROVEMENTS:
----
of the general area. The neighborhood evidences rural. ~har-
acteristics with the subject development lying approximately
2 miles from Enola. The neighborhood is stable evidencing
growth and the growth should continue well into the future,
as in your appraiser'sopinibn there are no adverse trends
in evidence..
The neighborhood has convenience of access. and amenities such
as schools, churches, shopping lie within the surrounding area
in Enola, Camp Hill, etc. '" .....
The locational appeal of the subject improvements is, in ydur
appraiser's opinion, ideal when considering its proximity to
Enola and Camp Hill.
In.summation, the neighborhood is ~table, being homogeneous
as.to incomes, occupants and improvements, and its stability
should continue into the future.
Public electricity is available for and connected to the
property, Water is furnished by a drilled well and waste
is disposed of by an on-site septic system, both of which
are adequately located on the tract in accordance with present
day standards.
The subject property is zoned for residential purposes and
the present use of the subject property as a single family
residential structure conforms to the existing zoning ordin-
ance.
The highest and best use of a property is that use to which
the land can be put which will create the greatest utility for
the land, be it in profit or in amenities, and that which is
permitted or would be permitted by the local municipal or
tovmship authorities and that which would not be unduly objec-
tionable to the character of the. surrounding property and
keeping within the scope of the general neighborhood develop-
ment.
Based on the foregoing, the highest. and best use of the sub-
ject property would be for a continuation of its present use
as a single family residential structure, especially when .
considering the design and style of the improvements, their
present physical condition and their conformity to the present
land use pattern.
\
The subject property has been assessed by the County of Cumber-
land in the amount of $6,030 which represents 25% of the
assessor's estimate of market value. The annual taxes are
$428.13 based on a rate of 71 mills.
The subject improvements consist of a I-story detached brick
veneered single family structure containing 1,080 square feet
of livable area a~d having an interior floor. plan consisting
,,~....:~
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-?.
VALUATION:
.,
of a living room, kitchen with dining area, 3 bedrooms and
bath plus a full basement,. a portion of which has been some-
what finished. It has a concrete block foundation, asphalt
shingle roof served with spouting. Along the eastern side
of the property is an open carport 12' x 27'.
The living room has a carpeted floor over hardwood and painted
plastered walls and finished ceiling. The kitchen has an
asphalt tile floor over plywood, painted plastered walls and
. finished ceiling. The kitchen contains natural finish wooden
base cabinetry with formica work area, stainless steel sink
insert with built-in garbage disposal, built-in dishwasher
and matching wall-mounted cabinetry, built-ih counter top .
range and wall oven. The adjacent dining area is similarly
finished as the kitchen. The bedrooms lie in the western part
of the house and each bedroom is accessible from the center
hall. The.bedrooms have a finished hardwood floor, painted
plastered walls and ceiling and contain adequate closet
facilities. The bath adjoins the center hall and it has
an asphalt tile floor, ceramic tile wainscot, painted plas-'
tered.walls and finished ceiling and contains a commode, vanity
and recessed tub with shower facilities and is enclosed by a
glass shower door. The hall area contains a linen clcset
and has a carpeted floor; otherwise is finished in the same
. manner as indicated, having painted plastered walls and ceil-
ing.
The basement, which is 100% excavated, has a concrete floor
and concrete block foundation walls.. The structure is
supported by 2" x 10" joists on 16" centers resting on the-:
foundation .walls and interior supports. Heat is supplied by
electric baseboard raidation and it should be noted that
the structure is adequately insulated in accordance with
minimal electric heat standards. The plumbing is copper and
the wiring is romex, being a 110/220 200-amp service. Washer
and dryer hookups are situated in the basement. There is
inside access only. Domestic hot water facilities are fur-
nished by. an automatic electric water heater.
The structure, which was erected in 1960, is in a reasonabl;r
good state of repair, evidencing a typical level of maintenance
and care for a property. of this calibre.
There is an attached carport which has a concrete floor ~ith
the roof deck supported by metal decorative posts.
,
Taking the foregoing factors.into consideration, the subject
property has a fair market value of $39,500 as of April 6,. 1978.
Employment in . and compensation for making this appraisal are.
.in no manner contingent upon the value reported and I certify
that I have no financial interest in the property appraised,
present or contemplated, or in any mortgage secured thereby.
R7)j;;7;;t V
William J. Daylor, !I.Al~A, ftJ3A
!ilJlRKET
ANALYSIS:
Comparable Sales
1. 210 Wood Street, East Pennsboro Twp. Richard Todd to
E. Zozos. Sold 1-30-78. Sale price $42,500. Tract 80' x
110' . Improvements - 1 story frame dwelling containing
1,040 sq. ft. - 4 rooms, 2 bedrooms, 1 bath. Carport.
Central air, Age 1960.
2. 904 Valley Street, East Pennsboro Twp. David Lebo to
Maurice Coldsmith. Sold 1-26-78. Sale price $39,000.
Tract 105' x 190'. Improvements - 1 story frame dwelling
containing 1,040 sq. ft. - 5 rooms, 3 bedrooms, 1 bath.
3. 14. Shady Road, East Pennsboro Twp. Lawrence Gorham to
Harvey Harman. Sold 7-19-77.. Sale price $40,500. Tract
95' x 427'. Improvements - 1 story brick and frame dwelling
containing 1,240 sq. ft. 6 rooms, 3 bedrooms, It baths.
. G.arage .
4. Salt Road, East Pennsboro Twp. Frederick Hamelehle to
Joseph Dorbian. Sold 7-28-77. Sale price $37,900. Tract
160' x 170'. Improvements - 1 story brick and frame dwelling
containing 1,251 sq. ft. - 5 rooms, 3 bedrooms, It baths.
Fireplace.
Four comparable sales were studied in order to value the
subject property. The sales ranged from $37,900 to $42,500
and a value of $39,500 was selected for the subject .property.
Indicated value by market analysis - $39,500
\
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Tract - 100' x 160'
100 F/F @ $80 per F/F ... $ 8,000
Landscaping and site. improvemen ts },OOO
.".::,',LYSIS:
;
i
$ 11,000
Improvements ",. ,- ~..oet-,_. ,< .'."'.~'-"''-''..- - ,.
I
27' x 40' = 1,080 sq. ft. @ $27 $ 29,160 I
Basement.
27' x 40' = 1,080 sq~ ft. @ $ 5 5,400
Carport -
12' x 27' = 324 sq. ft. @ $ 8 2,592
$ 37,152
Depreciation - 20'/0 7,452
,Indicated value by cost analysis
$ 29.700
.- $ 40,700
\
.. .
'.
CONTINGENT AND LIMITING CONDITIONS
The Appraiser certifies and agrees that;
1. The Appraiser has no p;ese;t or~ontemplated future interest in
and that neither the employment to make this appraisal, nor the
contingent upon the appraised value of the property.
the property appraised
compensation' for it, is
. _'d_ -."... . _ --, .
2. The Appraiser has no personal interest in 'or bias with respect to the subject matter of the
appraisal report or the participants to. the sale. . .......... ...
3. The Appraiser has personally inspected the property, both inside and out, and that ac-
cording to the best of the Appraiser's knowledge and belief, a1\ statements and information
in this report are true and correct, and that the Appraiser has not knowingly withheld any
significant information...........
." -' -->'.-.
4. All contingent and limiting conditioDs are cODtainedherein (imposed by the terms of the
assignment or by the undersigned) affecting the analyses, opinions, and conclusions con.
tained in this report.
5. This appraisal report has been made in conformity with and is subject to the requirements
of the Code of Professional Ethics and Standards of Professional Conduct of the appraisal
organizations with which the Appraiser is affiliated.
6.. All conclusions and opinions concerning the real estate that are set forth in the appraisal
report were prepared by the Appraiser whose signature appears on this appraisal report.
unless indicated as "Review Appraiser." No ohange of any item of the appraisal report
shall be made by anyoDe other than the Appraiser, and the Appraiser shall have no respon.
'sibility for any such unauthorized change.. .... ..' ..... .....
.7. Unless otherwise noted herein, it is assumed that' there are nO encroachments,"zoning
violatioDs or restrictions existing in the subject property.
8. The legal description is assumed to be correct.
9. That the value estimated and reported is in dollars on the basis of currency and hanking
exchange prevailing on the date of the appraisal.
10. That this appraisal is not based upon the completion of any projected public impro\'emellts. .
11. Disclosure of the contents of this appraisal report is governed by the By-Laws and Regula.
tions of the American Institute of Real Estate Appraisers of the National Association of
Realtors.
12. !':either all nor any part of the contents of this report (especiallyaDY conclusions as to
value, the identity of the appraiser or the firm \vith which he is connected, or any reference
to the American Institute of Real Estate Appraisers or to the M.A.I. or R.lIt design~tion)
shall be disseminated to tbe public through advertising media, public relations media,
newS media, sales media or any other public means of communication without the prior
written consent and approval of the undersigned.
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RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
.~'.
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CO~WONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
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 with another or others
must be listed unde~ Schedule "En. Intangible personal property, titled 1n the name of the decedent, but
payable at death to another or others, including but riot limited to P.O.D. U. S. Savings Bonds and tenta-
tive trust 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, household
goods, and furniShings, books, paintings, automobiles, boats, etc.)
Intangib~e personal property, such as bonds, treasury certiricates, cash on hand and 1n bank,
stocks, mortgages, notes, together with accrued interest or nividends, salaries or wages, insurance pay-
able to the estate or ~irluciary in said capacity, partnership interests, interest in any undistributed
estate o~ or income ~rom any property held 1n 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
ESTIMATED
MARKEr VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
1
Tangible Personal Property
. Household goods; appraisal attached.
Automobile,; 1972 Chevrolet Impala Sedan;
Sol d at
965.00
750.00
,
2
3
Motorcycle, 1973 Honda; Appraisal attached.
1,200.00
Intangible Personal Property
4 ' Checking Account No. 748-064-3 with the
Cumberland County National 8ank
5
Savings Account No. 0605029 with. the
Cumberland County National Bank
Accrued Interest to date of death on item No.
1,747.9
1.1
6
7 Savings fund with I.B.E.W. 143 Credit Union
8. Deposit to savings fund with I.B.E.W. 143
Credit Union after death.
9. Insurance proceeds from CNA Mutual Insurance
Society group policy No. 037-1991-6 with
I.B.E.W. 143 Credit Union; payable to decedent s
estate.
10 Wages received from General Electric Service
Co. Inc.
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reportedn co~umn on the last page of this return.
x X
6,766.99
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:Aucti~neer &- Appraiser of Real Estate and Personal Property
". \ '. .
Harrisburg's Only Full Time Auctioneer
1919 Brookwood Street '"
Harrisburg. Pa. 17104 "' .'
May 11,' 1978
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same whatsoever.
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refrigerator",i\" .;;;.","
,contents of cupboards
table and chairs
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gun cabinet
20-06
225
livingroom
end tables
pr. 'lamps
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and coffee
table
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BASEl1ENT
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:heater
washer
dryer
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air conditioner
dehumidifer
'weights
, '..vice
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asst. tools
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odds and ends
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TOTAL
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Col. Harry
Auctioneer
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M. Wimer. ..
and Appraiser
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15.od
10.00
10.00
:20.00
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5.00
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10.00
15.00
10.00
15.00
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25.00
20.00
10.00
5.00
$965.00
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Sr.Estate
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':>FWe received your letter of May 10th;1~78, regarding the above estate and submit
""following information that you requested. ',';;;., ;".", ,
. '. .... _ .... - 1>.' '.._ ~'"
'>J;e~tiiica'te of Deposii Il1i4502. ..Da~e'6fD~ath Value.. $Principal $1; 500: OOplus int.$262. 99
accrued to date of de at h.. type of ownership,Robert H.
Roland or Robert W. Roland Jr.... AMMENDED 1 130/78.......'
, , ,ITF Christine A. Roland.. : opening date.. .2/21/76
11113838.. ;Date of Death Value. .$Principal $1,500.00 plus int.$231.12
accrued to date of death..type of , ownership, Robert W.
RolandITF Robert W. Roland, Jr... ..AMMENDED 1/30/78......
'ITF Christine A. Roland...opening date..2/3/76. '
of Deposit 11116773.. .Date of Death Value;. $Principal $1,000.00 plus int. $106 .42
' accrued to dateot" death.. type of ownership, Robert w.
, ' Roland ITF Robert W. ~oland Jr.... AMMENDED 1/30/78
ITF Christine A. Roland... opening date 11/23/7,6., ,
).eertificate of Deposit 11116754.. ;Date . of Death Value.. $Principal $1,000.00 plus int .$112 .94
' accrued to date of death..type of ownership,Robert W.
Roland Sr. ITF Robert W. Roland,Jr...AMMENDED 1/30/78.....
" ITF Christine A.' Roland. ..opening date.. .10/25/76.
\eertificate of Deposit $116753: ..Date of Death Vall1e..Principal $1,000.00 plus into $112.94
accrued to date of death..type of ownership,Robert W. Roland
Sr. , ITF, Robert W. ' Roland, Jr. . . . AMMENDED 1/30/78.....
ITF Christine A. Roland...opening date 10/25/76.
~~rtificate of Deposit 1I117185...Date of Death Value..Principal $500.00 plus into $40.04
2Fcrued to date of death...type of ownership, Robert W. Roland
'IlrF Robert Roland,Jr.. .AMMENDED.. .1/30/78
ITF Christine A. ROland...opening date...2/5/77.
.;certificate of Deposit 11117745. ..Date of Death Value.. Principal $2,500.00 plus int. $209.25
' accrued to date of'death..type of ownership, Robert w.
Roland !TF Robert W. Roland Jr....AMMENDED 1/30/78
ITF Christine A. Roland... . opening datil.. .3/4/77.
-Certificate of Deposit 1I118832...Date of Death Value...Principal $1,000.00 plus int.$69.17
accrued to date of death.. . type of ownership,Robert I,. Roland
ITFROBERTW. ROLAND JR... . opening date.. .5/10/77.
AMMENDED 1/30/78...ITF Christine A. Roland.
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Deposit #115643..Date of Death Value:..Principal $1,000.00 plus into $130.03
accrued to date of death...type of ownership,Robert W. Roland
ITF Robert W. Roland Jr. AMMENDED 1/30/78
ITF Christine A. Roland...opening date 8/10/76
-:Certificate .of Deposit #122327..Date of death value..Principal $1,000.00 plus into $7.73
'. accrued to date of death. . type of ownership. .Robert W. Roland
(>~........ ITF David G. Roland.. . opening date 2/28/78.
,",Certificates of Deposit #112326 ,.' '" -.... .-
" JIJ.2:327;Date of death va.lue... Principal $1,000.00 each plus int. $238.32
. -- ,/ leach,accrued to date of death.type of ownership,Robert W.
, LRQland or Charles W. Roland AMMENDED 11123/76
~. ITF Robert Roland, Jr....opening date...6/l6/75 each CD.
" Certificates of Deposit IIli2324 ..' '. '. . ...., . '.
"'. 112325:Date of death value.. ; Principal $1,000.00 each, plus int$238.32
, ..' ';.i\ach accrued to date: of death, typ~ of ownership, Robert y!.
Roland Or Charles W. Roland..AMMENDED 11/23/76
., .,.. ITF ,Robert Roland , Jr... -,opening date 6/16/75 each
.'~ Certificate of Deposit #112323. .Date ofbeath Value.. . Principal $1.,000.00 plus into
accrued to date of death...type of ownership,Robert
.' .or Charles W. .' Roland. . Ammended 11/23/76
.' . '. iTF Robert Roland, Jr.. .opening date 6/16/75.
\ Certificate of Deposit 1/108965. .Date of Death Value. ..Prit;lcipal $l,OOO.OO,plus int.. $311.34
accrued to date of death, type of ownership,Robert W. Roland
A~~NDED 11/23/76..adding a name..ITF Robert W. Roland Jr.
. openipg date 8/1174. ...
'Certificate of Deposit 1/108185. ,Date of Death Value... Principal $1,000,00 plus into $341. 30
; 'accrued.no date of death..type of ownership, Robert W. Roland
'" or Charles W. Roland, AMMENDED 11123176
. ITF Robert Roland, Jr...opening date 4/8174.
"Certificate of Deposit #108l86..Date of Death Value...Principal $l,ObO.oo plus into $341.30
. accrued to date of deathi.type of ownership, Robert W. Roland
or Charles W. Roland, Ammended 11/23/76
iTF Ro~ert Roland, Jr....opening date 4/8/74.'
')certificate of Deposit 11117155..Date of Death Value ..Principal 1,000.00 plus into $87.97
accrued'to date..of death...type of ownership, Robert W. Roland,
Sr. ITFRobert W . Roland , . Jr. ,AMMENDED 1/30178
.j" ',\1 :.:, ,iTF Christine A. Roland. .. .opening date. .1/13/77.
Account #0953889..; ..$1.44 :" . ,. .
Account Ito605029..... $1,747.96. Interest for March 1978 is included in this .amount
additional to date of death is $1.15.
.,
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cd.
$238.32
VI. Roland
.. ..'
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/Savings
~vings
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. Checking account 11748~064-j : ""'RRP~;;'i.~ date S/G/70.. .Robert W. Roland
." ,i,>,Balallce in account as of April 6', .1978.. ;$156.50
~ 1,/ ' '. tiBa~an,,~~;,~;;:,Of t,h~S date is.. .;,./,.; .:.. $ 23.40.
'In the event. you shot;ld .need addtionai::'iriformation in regards to these. accounts , feel freet~
" SO~;~jIr':,~~;'; ':;!,';, .';:)i:~;;:;;;~';:f") :::~;'I1'~B';; \ ."(#ft,'.rr!:~:';"",'!.:. '," ,,\Mi!;:'/.J,':,(~.l .
....,:. ',;.~(.. . '. \" ./'" ;".,;''-...''"1.',',';,~'''' """". ".,c. '. " '. ., .' YQ~rs v y truly,
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, ,,'j. :.:' ,,^' ". . '" ".", ',';.,;,,:.. .. ;: ':.. ': ....:, Ass't. Vice President
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HarrisburiJ_ Pa. , '7104' '>:.> ;;~ .;\~:;
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CommonWe.alth National Ban~
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ea.mp Hill, Pa.. 17011
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RCC - 36
CL)~~IOXWt:ALTIl .(1[-' PE:\:\SYLrAXIA
THAX8 FFli I :\H1'!U n.XCE TAX
SCHEDULE lIe"
T lUX 8 FEns
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(1) Dirt ~e~edent, .....ithin two years of death; make uny trant;fer of any material part Qf !lis p.statP-, without
recelV1ng a vallln.ble llr.n adequate con~ideration therefor? (Answer yes or no) NO.
(~) Did decedent, within two years of death, 'rnnsfer propel'Ll' from I;im.<elf to himself and HOother or
ot.hers Cincluding tl spouse) in joint owner'ship? (Answer yes or no) No.
(3) If' the answer to (1) or (~) .above 1s in the arfirmattve'state:
(a) Age of. decedent ut time of transfer Nl A
(b) State of decedent' 5 heal th at time of making the transfer. (Note 1).
(e) Cause of decerlent' 5 death. (~ote 1). .
(4) Did decedent, in his lifetime, make any transfer .of property without receiving a valuable or adequate
consideration therefor which was to take ef'fect in possession or enjoyment at or after his death?
(Answer :res or no) Yes .
(a) Was there any poss.ibility that the property transferred might return to transferer or his
estate or be subject to his power of (lisposition? (Answer yes or no) Yes
_ (b) \'Ihil.t was the transfere~' s age at time of' decedent's death? 40
(5) Did decedent in his lif'etime make any transfer without receiving a valuable and adequate consideration
theref'or \ll1der which transferor e;.-pressly or impliedly reserves for his life or any period which does
not in fact end hefore his death:
(a) The possession or enjo:)..ment of or. the right to income from thE.' property transferred?
(Answer yes or no) No.
(b) The right to rtesignate the. persons who shall possess or enjoy the property transferred or
income therefrom? (Answer yes or no) No. .
(6) If the ans~er to (5) (b) abw:.rA is in the ~ffirmative, state whether the right was reserved in decedent
alone or ot.hers .. I J
(7) Did decerlent in his lifetime make a transfer, the consideration for which was transferee's promise to
pay income to or for the uenef'it of care of transferor? (Answer yes or no) NO
(8) Did aecedent, at any time, transfer property, the beneficial enjoyment of which was subject to change,
because of a reservert power to 0.1 ter, amend, or revoke, or which c01l1d revert to rlececlent under terms
of transfer or by operation of law? (Answer yes or no) No
(9) If the answer to (8) auove is in the affirmative, was the power to al tel', amend, or revoke the inter-
est of' the beneficiary re~l:)Averl ili. the decedent alone or the decedent ann others?
(Answer yes or no) I
NOTE 1: The answers to these questions should be supporterl by affidavit by the attending ph)rsician as
well as a copy of the death ceM,ificate.
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 anrl to whom transferred, with
relationship of transferees to rlecedent, if any. Submit copy of any trust deed or instrument, if trans-
fers are claimed to be. non-taxable, also submit detaileri 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
(D.pt.~ Only)
1 Certificates of deposit with Cumberland County
National Bank in the name of Robert W. Roland
in trust for his daughter Christine A. Roland
as amended on 1/30/78
Number Principal Accrued Int. Date
114502 /" 262.99 2/21/7
$1,500.00/
113838 1,500.00/ 231. 12 2/3/76
116773 . 1,000.0~ 106.42 11/23/7 /
116754 1,000.OV 112.94 10/25/7
116753 1,000.0/, 112.94 10/25/76/
117185 500.00 40.04 2/5/7
117745 2,500.00;:/. 209.25 3/4/77'
118832 1 ,OOO.O~/ 69.17 5/1 0/77
115643 1,000.0 / 130.03V- 8/10/76
117155 1;000.00 87.97 13,362.8
12,000.00 1,362.87
2
Certificate of deposit No. 122327 with the
Cumberland County National Bank in the name of
Robert W. Roland in.trust for David G. Roland
dated 2/28/78.
,--
3
Interest Accrued to date of death on item No. 2
7.73
4 Certificates of deposit with Cumberland County
National Bank in the name of Robert W. Roland
in trust for his son Robert Roland, Jr. as
amended 11/23/76
Insert this tot~l opposite "Transfers", Schedule "en in the
ftAs Reported" column on the last p~ge of this return.
contlnued
,
Rcc-.36
Cl1.~MO\WEALTII l1[.' 1',:\\SYLVA\I A
rH.A\SFr~R I\EE1\ITA\CE TAX
SCHEDULE "en
TRAXSFrmS
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I1ESII1E\1' I11-:C1-]1F\1'
(1) Did decedent. within two years ot'deuth, make any tl"{lns~"er'of any material part of his estate, ......ithotlL
receiving n valuable ar.d adequate con~idei'atioll theret"or? (Answer yes or no)
(~) DId dece,lent, wi thin two ye.,rs of' nenth, transfer property from h1105"U' to hi10seH and another or
Gttlers (inclwiing a spouse) in joint ownership? (Answer yes or no)
(3) I f the a.nswer to (1) 0 r (:!) above is in the at'fl rmati \'e state:
(n) Age of decedent at time of transfer
(b) State of decedent's health at 'U.me of making the transfer. (Note 1).
Cc) Cause of decedent' 5 death. (Note 1).
(4) Did decedent, in his lifetime, make any transf'er of property without receiving Ii valuable or a.dequate
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 or 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 tmrler which transferor e},."'Pressly or impliedly reserves for his life or any period which does
not in f'llct end before his death: .
(a) The possession or enjoyment or or the right to income rrom thE.' property transf'erred?
(Answer yes or no)
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income theref'rom? (Answer yes or no)
(6) If' the answer to (5) (b) above is in the afrtrmative, state whether the right was reserverl in decedent
alone or others
(7) Did rlecerlent in his lif'etime make a transfer, the consideration ror which was transreree's promise to
pay income to or f'or the benefit of care of transf'eror? (Answer yes or no)
(8) Did decedent, tit any time, transfer property, the beneficial enjoyment of which was sub,1ect to change,
because of a reserveri power to al ter, amend, or revoke, or which cOllld revert to decedent lmder 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 al t.er, 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 attewting physician as
well as a copy of' the death cer-tificate.
NOTE 2: 11' answer to any of the above questions is yes, set forth below a description of the propertr
transferred, iti s fair market vahie at date of death, dates of transf'ers anrl to whom transferred, with
relationship of transferees to rlecedent, if any. Submit copy or any trust deed or instrument, if trans-
fers are claimed to be non-taxable, also submit detailed statement of' f'acts on which said claim is based.
NOTE 3: List appl icable property below in manner in which provided in Schedules A, B, or E.
ITEM
DESCRIPTION
MAlUillT VALUE
(Es U10a ted)
DEPT. VALUATION
(Dept. Oniy)
Number Principal Accrued Int. Date
112326/ $1,000.00 238.32 6115/75/ ~-
112327/ 1,000.00 238.32 6/15/75'/
11232~ 1,000.00 238.32 6/15/7~
11232 1,000.00 238.32 6115/7
11 232V 1,000.00 238.32 6/16/7S;::
108965 1,000.00 311. 34 8/1/74 /'
1081~ 1,000.00 341. 30 4/8/7~
1081 . 1,000.00 341. 30 4/8/7 10,185.54
8,000.00 2,185.54
.
Insert this totfl.} opposite "Transfers", Schedule "C". in the
"As Reportp.d" column on the In.st tH1ge of' this return..
24,556.14
"2.4., SSl.. .l4
.
RCC-37 (12-63)
l'OlIMON\\'f:..\I.T11-0F rC:il:NSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DEl'EDENT
, "
SCHEDULE "0"
BENEFICIARIES
,
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED '"
(If step-children or DATE INTEREST OF
State full names and addresses of all who illcgitima.te children DECEDENT 01<' BENEFICIARY
avE' an interest. vested, contingent or other arc involved, set STATE YES IN ESTATE
wise, in estate) forth this fact.) OR NO BIRTH
Robert W. Roland, Jr. Son Yes 6/6/64 1/3 of Residue
607 Magaro Road ." ' " .. .
. -... ,:Enola, PA .17025 , . ~ .. .. ..,.. - , .... -~ . ..~ .
.".. ,. . .' .~'.. .. .. ' ..
Christina A. Roland Daughter Yes 5/20/66 1/3 of Residue
607 Magaro Road
Enola, PA 17025
David G. Roland Son Yes 10/1 /67 1/3 of Residue
607 Magaro Road
Enola, PA 17025
..
, ..
. '
."
,
,
"
,
,
,
Deponent further says that all the above-named bene~lclarles are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
Rcc.la ."
C.OMMO!'.'WEA'bTH Of PENNSYLVANIA
TRANSfER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
-
INSTRUCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly
wi th another 01" others, including intangibles, standing in the name of the decedent and others. List
real estate first, us entireties, or joint tenants, giving brief description, as indicated lmrler Schedule
'1'1 A", plus the rlate and place of record of instrument effecting vestittlre, but cia not include entireties"
or out of state real estate value in estate valuation column. Personal -property should be listed as in
Schedule IfBIf, plus date of acquisition, and the name, address and relationship (if any) of co-owners to
the rlecedent.
Description of Property, Date of" AcqulsitiQn, Name unit percentage Estate
Address and Relationship of Co-O~ners, and Place Value Share Valuation
of Recorn of Instrument, where Real Estate.
XX XX !:% Z< 60 I'X )0 '0 :x> ~ x> '^ '^ Z
:x>:x> ~ ~ ~ ~.
yxx 0<
DEPARTMENT VALUATION
CAUTION~Do not Write
In This Space.
Value of Value of
Entire Decedent'So
Property Interest
1- U.S. Treasury Series E Bonds register d
in the name of Robert W. Roland or
Char1 es Ro1 and
Face Value No. of Bonds Date Value
-
$25.00 8 March 1972 /
209. 6 /
$25.00 1 May 1972 26.2 >
$50.00 5 March 1972 262.H /
$50.00 9 May 1972 471.71/
$75.00 2 March 1972 157.21/
$75.00 4 May 1972 314.5,/
$100.00 2 March 1972 209.61/
$100.00 3 May 1972 314.5:/
$200.00 4 March 1972 838.7; / . 7 cJ.../-
$500.00 4 March 1972 2,096.80 100% 4,901.27
2.
Savings Account No. 0953889 with the
Cumberland County National Bank
Regist~red in the name of Robert W.
Roland or Andrea Roland.
100%
/
1.44/
.
Insert this total opposite ffJointly Owned Propertylf, Schedule "En 4~902.71
In the" As Repo"rted" colq.nm on the last page of' this return.
'-t\<{b'-.'~
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set Corth opposite each item in the last column to the right in Schedules "A", UB", He';, and. liE".
~~~ \?'~~
INHERITANCE TAX APPRAISER
"
RCC-391i5=15'"s"'a:'-'"'
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIOENT DECEDENT
Estate of Roland Robert
(Last Name) (First Name)
Dated:
....
- ...-~. . ~-
.--..
SUMMARY
W.
(Initial)
4/6/78
FILE NO, 21/78/209
DATE OF DEATH
REPORT OF INHERITANCE TAX APPRAISER
REPORT 01' THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for County. Pennsylvania, do respect-
fully report that I have allowed deductions in the .mounts claimed by deponent, except as to those items where a greater or
lesser amount is set forth in the last column to ,the right in Schedule uP", which greater or lesser amount represents the sum
allowed as a deduction.
Dated:
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE FI
CLEAR VALUE OF ESTATE
Valuation of life estates or
REGISTER OF WILLS
VALUE AS REPORTED VALUE AS APPRAISED
$ $
VALUE AS REAPPRAISED
$ I
75 725 84
1 9,746 J 5
,55:979--'-69'
,
t=
t=
1==
annuities. . . . . . . . . . . . . . . . . . . $
ESTATE TAX ASSESSMENTS $
FOR USE OF REGISTER ONLY
Tax on $
Tax on $
Tax on $
Tax on $
Tax on $
Exemptions
Total Estate
TOTAL TAX
Less tax previously paid
BALANCE
Less 5% of tax if paid within
3 months after death
BALANCE OF INHERITANCE TAX DUE
Alld interest at rate of 6% from
I to
I
AMOUNT OF ESTATE TAX ASSESSED
E,~ ta te tax paid
BALANCE DUE
Add interest at rate'of 6% from
to
.-:'.
COMPUTATION 01' TAX
2%
6%
5%
10%
15%
.
$
$
$
$
$
(.) As evidenced by Charitable
Exemption.Certificates issue.d
by the Secretary of Revenue. '
$
$
$
t=
$
$
c
$
$
$
C
L
t=
$
$
TOTAL TAX BALANCE $
PAID $
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE: Where subsequent adjustments are made to the above cumputation of tax by the Register of Wills, for proper reason,
same should be noted below, with short explanation.
.
.
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REV.51a (B..n)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 7!l70
HARRISBU RG
17105
~
IN YOUR I;!EPLY PL.EASE
REFER TO
Inheritance Tax Division
NOTICE OF FILING OF APPRAISEMENT
Robert Conway
Commonwealth National Bank
10 S. Market Square. Rbg.
(Executor or Administrafor)
In Re: Estate of
Robert W. Roland
Cumberland
County - File No.
21~78-0209
Dear
You are hereby notified that the Ori~inal
oppraisement in the estate of Robert W. Roland
hos been filed in the office of the Re~ister of Wills of Cumberland.
County on 9 April , 197_, Said appraisement reflects the following
voluotions:
Real Estate
Personal Property
Transfers
Jointly Owned
Totol
39,500.00
6,766.99
24,556.14
4,902.71
75,725.84
As to 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 aggrieved by this notice moy object thereto within
sixty days after receipt of said notice os pr!lvided by Section 1001 of the Inheritancll and
Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. 373~ \?W~.~:::JV-....
O 9 April 79 S' d 0
ote Igne
Title
Administrative Officer
Note: This is not a bill.
I
:';:'4 ~
"" I ~ April
COMMONWEALtH OF ~ENNSYLVANIA DATE 79
REV-457 (8-78)
DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX COUNTY r.nmhor1".:ll,*",rl
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970 APPRAISEMENT FILE NO. 21-78-0209
HARRISBURG. PENNA. 17105
Whereas, Robert W. Roland late of Enola
in the County of Cumberland Commonwe~th of Pennsylvania, having died on
the 6th day of AprLl 19 ~, seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, T.po. F1l1 Qiniti , 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 th~ event that any future Interest In this estate Is transf~rred In possession or enjoyment to collateral heirs of the decedent aft~r the expiratfon
of any estate for life or for years, the Commonwealth hereby expressly reServes the right to appraIse ancs assess tranSfer inheritance taxes at the lawful collateral
rate-on any such future interest.
DESCRIPTION OF ASSET UNIT Mad:fo~rrri~er~W~~ce
VALUES
Tax Purposes
Real Estate' $ 39,500 00
Pf3rC::(l~nl Prnppr"~ 6,766 99
Transfers 24,556. 14
T. . "', u~'" h. a"~ 1."
, '1'^h1 . 75 n_ 8t.
"
,
,
,
\
,
.j
,
Have been duly sworn acgof,ding to law, I do hereby ce~ that the above ap~raisement is made in conformity
with the law on this t day of ~ ....:.... AnT' 1" 19 7L.
rl-Q;;:::::, l ,->,J..',,,'C,.~
U Appraiser
~umb~;gd Street)
arrl.S urg, . Penna.
(Post Office)
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