HomeMy WebLinkAbout01-23-79
ffC~.33-(4'l?3)
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BURE:AU OF COUNTY COLLECTIONS
! 'J/4N2,3 1979
iCOUNTY OF . CUMBERLAND
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RESIDENT DECEDENT
IMPORTANT,
This return must be completed iri 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\tenue. (Slection 703 of the Inheritance and Estate Tax Act of 1961.) .
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IN THE MATTER OF THE ESTATE ,OF
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FRANCT5=: To. Unr.F..T.~nT\1~ I
(STATE FULL NAME OF DECEDENTlf
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Late af Cumberland I
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} AFFIDAVIT OF
=ATOR
County
State of
Pennsylvania
County of
'il.}
ss:
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Cl~riPln~p.T ungiPllf!:.nng~ ;::ann M;)ti"'An ~hn""+-l~~tm"'IIr+-h
of the estate of the oboye-ndmed decedent being duly sworn, depose
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[DAY.)
Cumberland
~w!
Administrator
and say
Decedent died
Apr;l
(MONTH)
. 19----"IB-{~~lUoxIo~.}
(YEAR) intestate
Nome and address of attorney or }
other authorized representative to whom
011 correspondence should be moiled.
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Murrel R. Walters. III. Esquire: 22 East Main street
,
Mechanicsbura. Pennsylvania
17055
That as such 2lnm;n; ~+y";:a+n"'Cl. ! deponent is Familiar with the affairs.of said estate and the property constituting
(~ADMINIS!RATPRl
the assets. thereof and their fair 'market value.
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That at the time of death there was no saFe deposit box registered in decedent's individual name, or jointly with, or
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as agent or deputy of another, or in decede~t's individual name, with right of access by. another as agent or deputy, with the
exception of the following: - :
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NAME AND ADDRESS OF BANK OR OTHER lN~TITUT10N
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
Nnl\fH'
That the contents of said safe oeposit box or boxes are itemized under Schedules
with the exception-of the following, For~ the reasons hereinafter set forth:
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That Scheau/e A attached heret6 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
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death, name of mortgagee, date, rate ~f interest, and book and page of record th.ereof. It also sets forth in the
columns provided thereFore the asses~ed valuation of each of said parcels, the estimated market value thereof
as of date or"death of decedent. :
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That Schedule B attached heret~ and made part hereof sets forth fully and in detail all personal property .
wheresover situated owned by the dec~dent 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 insdtutions, whether individually, or in trust for any other personlor persons
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giving also separately the accrued i~terest thereon, if any, down to the last interest day pricrr:'to....d...eC"edent;s --r.r.."''(.o
death in the case of. savings banks, ~nd to the date of decedent's death in all other cases; !rlbb~ds,~postal -"'0 \.
savings, treasury certificates or. not~s and other evidence of .indebtedness of the United ~tates<.;j:ib the it~;._ ~ %
cedent; all obligations, .,\r,~e.fhC?_~ ~Y, s~a~1.l:te p~:.agree~ent they are designated as tax Free, of ijle"ynited Sfates,~~t:.~
or any state, or political subdivisionlthereof, or of any Foreign country, which are owned at t1le~time,of death;;. $
all wearing appar..e!, je.wflr,Y>.; l~i'Yf';W~~T'. pictt.~res, books: .'?I.or~s of art: housenold furniture, h3r~t..,:~rriage-~: ~~-$!
automobiles, boats, and any and all !other personal chattels of whatsoever, kind or nature, left bY 8ccedent,1$ ~.....;t'
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together with the fairly; estimated market value thereof; all bonds and mortgages held by decedent and-oF aU..
claims due and owing decedent at th~ time of death, and all promissory notes or other. instruments in writing
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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 be
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_ less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys
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payable to the estate from life insur~nce policies carried by decedent; all annuity and endowment contracts
the proceeds of which were payable u'pon 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 securitiesl owned by the decedent at the time of death, with the.market value there.
of at such time. I
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of this r'eturn,
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In the ease of securities of close or family corporations, the values reported are as far ..
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 ti.e of
death in any co-partnership or business, and in support of the value of such interest there Is annexed to
said schedule, f'lnanctal statements showing the assets and. liabilities of said co-partnership or husin....
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business, its location, and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted. It should also set forth in 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 t&ke 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 copy
ot the deed, trust agreement or other instrument creating the trust. TherA 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 indivi~ually, or Jointly. with another, or any power of appoint-
ment vested in decedent, either individually or jointly, by the w11l, deed, or other instrUlllent of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedul, 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 rlecedentls Will. It also
contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior
to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary.
That Sc~edule 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 n&me
of the decedent and others, plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of co-owners to the decedent.
That Sc~edule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid;
family exemption, where applicable; costs of administration of this estate; counsel fees and fUdiclary'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 Impald at time of
death; taxes accrued chargeable for period prior to decedent's rleath (except those allowed under Section
6~1 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 therewit~
That the totals of the appropriate columns in Schedules wA-, .Bw, .C., WE., and wFw as directed therein,
have been carried forward and properly registered in the
Subscribed and sworn to before me this
lft.~
.. mmm 191f
s~a~
x~...
('-'-.-.-x-AdmmiatTAtor )
...~9.!! ..~J:.~!l!t..._~t.Utl.t..._._.....-......-.._..._._._._...__.-
(StTeet Numb..-)
New. .~!!;!:.:L.M\4.~....r..~.......l.1.Q.1Q..
(City M' Town and State)
"db_lV, Notary Publ'K
My C sion bpires Marth 2. 1981
MechlniUbuflJ. P1 Cumberlaocl eo.~
NOTE: Before signing affidavit make sure ~ll blAnk spaces in the affidavit and schedules annexed are
filled in with details or the word wNonew, 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 wBw are attached. Also make
certain that column #1 in the WSuJTl11ary. has been properly completed as ~bove-directed.
RCC-34 (4_731
COMMONW/!AL TH OF,J'ENNSYLVANIA
DEPARTMENt OF REVENUE
!lURE AU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
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SCHEDULE "A"
REAL PROPERTY
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Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece-
dent. Property held by the decedent a's tenant jn cammon with another or ather, 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 surviorship or tenancy by entireties should be reported on Schedule "E,")
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The real property located In the Commonwealth of ~ennsylvanla should be
described by lot and block number, street and street number, together with
(l general description of the property, with a refere~ce to the record of the
conveyance by which the decedent took title; If a farm state number. of a-
cres; also statement of mortgage encumbrances upon each parcel at death
of decedent. Taxes, assessments, accrued Interest on ~ortg(lges, ete.,ore
to be listed on Schedule IlF" and must not be d~du~ted fram this schedule.
210 East Portland street, Mechaniclburg Boro, Pa.
190' x 90' x 190' x 90' lot with two story frame
house erected thereon. sold on August 18, 1978 to
Ronald L. and Margaret E. Mackey fbr $31,000.00
c-fY'
(1)
ASSESSED VALUE
FOR VEAR OF
DECEDENT'S
DEATH
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Insert this total opposite "real property" J Schedule "A" in the X X X X X
"As Reported" column an the last page of this return.
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(2)
(3\
DEPARTMENT
VALUA TlaN
CAUTION
(Do not write
In this space)
ESTIMATED
MARKET VALUE
V
$31.000.0V .3\ 000. oC
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3\,000.00
: Rcc-M
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
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INSTRUCTIONS: This Schedule must disclpse all tangible and intangible personal property owned individually
by the decedent, at the time o~ his d~ath. Prop~rty owned by the decedent jointly with another or others
must be listed under Schedule wE~. Irttanglble personal property, titled in the name or the decedent, but
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payable at death to another or others,1 including but not limited to P.D.D. U. S. Savings Bonds and tenta-
tive trust accounts, must be listed, ~espite the f'act that they are not ot' the administered estate.
Tangible personal property )Should be listed ~lrst (e.g. jewelry, wearing apparel, household
goods, and furnishings, books," paintings, automobiles, boats, etc..)
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Intangible pe~sonal property, such as bonds, treasury certificates, cash on hand and in bank,
stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages; insurance pay-
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able to the estate or fiduciary in said capacity, partnership interests, interest in anyundlstributed
estate of or inco~e ~rom any propertylheld in trust under the will or agreement o~ another, even though
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located outside o~ the State, at the time of death, should be listed in this schedule.
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Item
No.
ITEM
List and describe
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Earned salary - Wilcox FOrgibg Co.
Accrued vacation - Wilcox Fdrging Co.
Household goods - public safe value
Credit Union savings - Wilcdx Forging Co.
Swimming pool - sale value I
Loan insurance in excess of 'balance due - Preis
Finance
Proceeds of 1978 Income Tax Refund
TOTAL
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Insert this total opposite "Personal Property", Schedule "B" in
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the "As Reported" column on the last page of this return.
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UNIT
VALUE
x X
ESTIMATED
MAIlKEr VALUE
$ n.9s0 ~
335.6:>/
240.78/
4,923.58/
500.00
1,566.200/
444.86/
$8,084.05
DEPARTMENT VALUATION
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this space)
"~.9cg
33.5.1.>.5
al.\o.1~
'i q 6.3 ~'3
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.580.06
1.6~lJ,.~O
lt4Y. iip
'l.O~"\. O~
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, .RCC-36
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COMMONWEALTH OF PENrfSYLVMHA
TRANSFER INHERITANCE TAX
SCHEDULE "c"
TRANSFERS
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HESIIJEXT DECEDENT
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(1) Did decedent, within two years of'oeath, make any transfer or any material part of his estate, without
receiving 11 valuable and ~dequat.el consideration therefor? (Answer yes or no) No
(2) Did decedent, within two years dt' death, transf'er propercy from himself to himself and another or
others (inclwUng a spous.e) in jotLnt ownership? (Answer yes or no) No
(3) If the answer to (1) or (2) above! is in the af'f'irmative state:
Ca) Age of decedent at timB of transfer
(b) State at' decedent' 5 he~l th at time of' making the transf'er. (Note 1).
(e) Cause of decedent's de1ath. (Note 1).
(4) Did dec~dent, in his lif'etime, ma'ke any transt'e:r of property without receiving a valuable or adequate
consideration therefor which was ,Ito take ef'fect in possession or enjoymeht at or af'ter his death?
(Answer yes or no) NO _
(a) Was there any possibi~lty that the property transferred might return to transferer or his
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estate or be subject ~o his power of' disposition? (Answer yes or no)
(b) What was the transfere"e's age at time of decedentl s death?
(5) Did decedent in his Ii:fetime make~ any trans.fer wi thout receiving a valuable and adequate consideration
therefor under which transreror expressly or impliedly reserves for his life or any period which does
no t in fact end before his death:/
(a) The possession or enj~yment of or the right to income from the property transferred?
(Answer yes or no) No
(b) The. right to designat~ the persons who shall possess or enjoy the property transferred or
income therefrom? (Aftswer yes or no)
(0) If the answer to (5) (b) above is !in the affirmative, state whether the right was reserved 1n decedent
alone or others I
(7) Did decedent 1n his lifetime mak~ a transfer, the consideration for which was transferee's promise to
pay income to or for the "benefit lof care of transferor? (Answer yes or no) No
(8) Did decedent, at any time, transfer property, the beneficial enjoyment or which was subject to change,
because of a reserved power to alter, amend, or revoke, or which c01dd revert to decedent under termS
of transfer or by operation of lAw? (Answer yes or no) No
(9) If the answer to (8) above is inlthe affirmative, was the power to alter, amend, or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent ann others?
(Answer yes or no) I
NOTE 1: The anSwers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certific~te.
NOTE 2: If answer to any of the ab~ve questions is yes, set forth below a descri.ption of the property
transferred, itls fair market valuel at date of death, dates of' transfers and to whom trllnsferred, with
relationship of' transferees to decedent, if any. Submit copy of an,y trust deed or instrument, if trans-
fers are claimed to be non-taxable, ~lSO submit detailed statement of' f'acts on which said claim is based.
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NOTE 3: List applicable property be~ow in manner in which provided in Schedules A, B, or E.
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DESeR,IPT ION
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MAlUmT VALUE
(Estimated)
DEPT. VALUATION
(Dept. Only)
ITEM
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Insert this total opposite nTTansfe~sn, Schedule "e" in the
"As Reported" colwnn on the last -pa~e of this return.
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RCC-37 (12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
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SCHEDULE "0"
BENEFICIARIES
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BENEFICIARIES AND ADDRESSES ~ \ ,: RELATIONSHIP SURVIVED
(If step-children or DATE INTEREST OF
State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY
ave an interest. vested, contingent or other are involved, set STATE YES IN ESTATE
wise, in estate) ;forth this facLl OR NO BIRTH
n, , 21, IS' 3~^,o '
.---- ! ____ June 100%
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Deponent fUrther says that all the above-ramed beneficiaries are living at this time except below:
NAME
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DATE OF DEATH
RESIDENCE
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SUMMARY (1 ) (2)
~ (As Reported) (As Determioed)
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" .. Real Property .(Sch. "A") $ .31.000.00 $
~ ...............
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,!!l~ Personal Property ...(Sch. "B") $.. a.oa,..os $
,S'i: ::s
E--
"0 Q, 8 Transfers . (Sch. "C") $ 0.00 $
-< E.
s:.8~ $ .... $
o "
;~t:
~ " 8- $... $. .
r:l E " . ..... .~.....
_ 0:: Gross Taxable Estate $ 39.084.0S $
f- '"
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RCC-3B
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RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
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COMMONWEALTH OF PENNSYLVANIA
'TRANSFER INHERITANCE TAX
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INSTRUCTIONS: This scherlule must ~isclote all property, real and personal, owneri b~ the riecedent jointly
wi th anot.her or others, including inta,ngibles, standing In the name of the dece?ent and others. List
real estate first, as entireties, or joint tenants, giving brief' description, as indicated lmder Schedule
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nAn, plus the date and place of record pf instrument effecting 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 nB", plus date of acquiSitiOn,! and the name, address and relationship (if' any) of' co-owners to
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the de~eI1ent.
Description of" Property, Date of' Acquls~tlon, Name Unit percen tage Estate DEPARTMENT VALUATION
Address and Relationship of' Co-Owners, and PI ace Value Share Valuation CAUTION-Do not Write
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of' Record of Instrument where Real ~state. In This Space.
X ><X ><X ><X ;X z: Value of Value of
:Xl <X ><X Entire Decedent's
:x xX
X :x :x :x :x <)< z;<: 0< Property Interest
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Insert this total opposite nJ6intly Owned Propertyn, Schedule "E" N. M\O
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in the n As Reported" colwnn on the last page or this return.
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COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
I P.O. BOX 2970
j HARRISBURG
, 17105
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NOTICE OF FILING OF APPRAISEMENT
Clarence j. Vogelsong and Mildred Shuttlesworth
408 Market Street
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NplJ r.nmhp.T:l :mrl f PA 17070
I (Executor or Administrator)
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In Re: Estate of
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Gumber1and
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Dear Mr. Vogelsong, ~rs. Shuttlesworth:
REV-5Ia (S-78)
IN YOUR REPL Y PLEASE
REFER TO
Inheritance Tax Division
F...,mci" I.. Vogel "ong
County - File No.
21-78-0230
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Y au ore hereby nbtilied that the original
appraisement in the estat~ of Francis L. Vogelsong
has been filed in the offic~ of the Register of Wills of Cumberland
County on Februarvl14 , 192.2..., Said appraisement reflects the following
valuations: j
Real Estate
Pkrsonal Property
Tfansfers
J6intly Owned
Tbtal
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As to such tax that is paid within three months from date of death, a live (5%)
percent discount is allowbble. As to any tax that remains unpaid after nine (9) months
(fifteen months when deat;h occurred from December 22,1965 to June 16, 1971,incllisive;
and twelve months when death occurred prior to December 22, 1965) from dote of death,
interest at the rote of Six/(6%) percent per annum is charged.
Any party in intirest who is aggrieved by this notice may object thereto within
sixty days after receipt o:f said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. 373. '
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Dote. February 14, 1979 5igned~ \,'j'JljrL
I Title Administrative Officer
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Note: This is not 0 bill.
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31,000.00
8,084.05
None
None
$39,084.05
REV-451 (S-184 .... ..
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970 "
HARRISBURG. PENNA. 1710S
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COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
I APPRAISEMENT
DATE
COUNTY
FILE NO.
February 14. 1979
Cumberland
21-78-0230
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Whereas, Francis L. Vogelsong late of Borough of Mechanicsburg
in the County of r.llmhprl ~nil Commonwealth of Pennsylvania, having died on
the 16th day of Anri 1 19 .llL, seized and possessed of an estate
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subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Leo Fulginiti: , an appraiser duly appointed according to law,
having been designated to make a fair and cdmscionabIe appraisement of the said estate, and to assess and fix the cash
value of all annuities and life estates growin~ out of said estate, hereby file the following appraisement:
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In the event that any future Interest in this estate Is transferred In possessIon or enjoyment to collateral heirs of the decedent after the expiration
of any estate for 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. I
DESCRIPTION OF ASSET UNIT Appraisement
I VALUES Made for Inheritance
Tax Purposes
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Real Pronertv I $ 31 000
, 00
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Personal Prooertv I 8,084 05
Transfers I None
, Joint-Held I None
Property
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i TOTAL ASSETS 39,084 05
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Have been duly sw!fJ? according to llw, I do hereby certify that the abqve appraisement is made in conformity
with the law on this tl1 I day of C4 M LF,ebruary 19 .1.2..-.
I _I&. \. 20 j q,LIllli
1 I AppraIser
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(Number and ,Street)
H!:'I~ri88tn
(Post OffReJ
, Penna.
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