HomeMy WebLinkAbout03-20-78
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;-0:. RC c':33."i-4-73)
dl-7Y-If/'
COMMONWEAL TH OF PENNSYL VANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RESIDENT DECEDENT
..,.
MAP 2 n lQ7~
COUNTY OF Cumberland
IMPORT ANT,
This return must be completed in detail and riled in duplicate, with all attached. with the Register of WiHs of the
County where decedent resided; 'Returh is due within nine months after date of death, unless an extension is granted
by the Secretary of Re'otenue:, (Section703 of the Inheritance and Estate rax Act of 196L)
IN THE MATTER OF THE ESTATE OF
} AFFIDAVIT OF
EXECUTOR
._illIli_..a
NorA M. Gllrlllnd
lSTATE FULL NAME OF DECEDENT)
Late of
Cumberlllnd
County
Sle.e of Pennsylvania
J .s,
County ef Cumberl"nd
Jtdmftr!.stor!t't1!l'l"
Dorothy M~ Zei~ler
of the estate of the aboYe-naml!ld decedent being duly swom, depose
Executor
and 50Y
Decedent died
December 26,
(MONTH) IDAY)
19~{testate leaving a iO$' wil'1, copy of which is hereto attach'ed..}
(YEAR] -m~rtl7't~
Nome ond oddress of attorney or }
other o~thori:zed representative to whom
all correspondence should he moiled.
Marion R. Lower, Esquire
31 S. Hanover St.. Carlisle. Pennsylvania 17013
That as.such---.e..xp~tlt:T"; X deponent/is familiar with the affairs of said estate and the property constituting
(.(... (EXECUTOR-~~3!".I'J:"l"'O")
the assets thereof and their fair market value.
'.~<., . .
That at the ,time of death-there was no. safe deposit box registered in .decedent' s individual name, or jointly with, or
as agent or deputy df another, or in decedent's individual name, with right of access by' another as agent or deputy, with the
exception of the following: -
NAME AND ADDRESS OF BANK OR OTHER INSTITUT,rON
IN WJ-lICH DECEDENT RENTED A S.~FE DEPOSIT BOX
. THIS SAFE OEPOSIT.,BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
St.
Doro
That the contents of said safe deposit box or boxes are itemized under Schedules B
with the exception. of the following, for the rea5:ons hereinafter set forth:
of this ~eturn, . ~
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 died having an interest there~n. It .also sets forth the
mortgage encumbrances. upon each parcel. of real property. at the date of death, givin~ the amount ~till due at
death, name of mortgagee, date, rate of interest, and book and page of record thereof. It. also sets fQ~th in the
columns provided therefore the assessed valuation of each of said pa-rcels, the estimated market value thereof,
as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal. property
wheresover situated owned by the decedent at the time of'death; all moneys left by the decedent at the time of
death, whether in decedent's immediate possession, standii1~ to decedent's credit in banks of d~p.osit".SJ;14~ings
banks, trust companies, or other institutions, whether individually, or in trust for any other person,or persons
~- .. J . ~
giving also separately the accrued interest thereon, jf any, down to the last i~terest day "'pri'or to de'ced~t'-s
death. in the case of savings b~nks, and to the date of decedent's death in all other cases; all bond~, post1ll.
savings, trea.s"ury-certifi'cates or notes and other evidence of in4ebtedness of the United States to the de~~
,ce,den!; all ,o"Jjga,tioJs,,'wh~ther .by':statute or agreement they are designated as tax free, ~f .~he United States;..:..~.
or any state, or political subdivision thereof, or of any foreign country, which are owned at..the'time of death; "\t
all 'wear.ing,apparel, jewelry, silverware, .pictures, books, works of art, household furniture, ~h_orses, ~arri.age~_~"-.')
, -.. . "'. .'.~ - . ~._. - \." '" --. - ~'.-. .'~\
automobiles, boats, and any' and aq other personal ~hattels of whatsoever, kind or nature,"'le~t by decedent,
together with the fair,ly;.estimated market .value thereof; all 'bonds ~nd mcrtgages held by deced~nt and-of aJl
claims due and owing decedent at the time of death, and all promissory noie:s .or other'instruments. in writing
for the payment of money of which dec,edent died possesse~, of whatsoev~r nature, with interest ',thereon, if
any, giving the face value and estimated fair market value thereof, and if such estimated fai~'market v~lue be
less than the face value, it sets forth briefly the reasons for such depreciation as, to each item.; al1,':'1o~eys
payable to the estate from life insurance policies carried by decedent; all annuity and endowment contracts
the proceeds of which were payab~e upon the death of the decedent; all and the corporate stocks and dividends
due thereon and unpaid as of t~e .'date o~ death, bonds and accrued interes t thereon to 'the date of decedent's
death and other investment securities owned by the decedent at the time of death, with the.market valve therc-
. .
of at such time.
.,
-'
~
.
",
In the case of securities of close or family corporations, the values reported are a.s far as
possible substantiated by financial statements of the corporations, showing the assets and liabilities
thereof as of the date of death. The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business, and in support or the value of such interest there Is annexed to
said schedule, financial statements showing the assets and liabilities of" said co-partnership or oU51ness.
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 rair and just appraisal oC 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 theretn and In the case ot' transt'ers ot'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 receive~ 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 CORY
of the deed, trust agreement or other instrument creating the trust. Ther~ is also set forth in said
schedule a list of all property, real and personal, with its value, which pa~ses at decedent's death by
virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrUJltent of another,
with a copy of the instrument creating such power attached to the schertule.
That Schedule 0 attached hereto and made part hereof sets rorth the nameS an~ addresses of all
persons beneficially interested in this estate at the time of decedent's rteath, the nature of their res-
pective interests, their relationship, if any, to the decedent, together wtth the ages at the time of
decedent's death of' all minors, annuitants and benef'iciaries for life Hnrter rlecedent's Will. It also
contains a statement showing which of the beneficiaries named in the riecerlent'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 oC
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of co-owners to the decedent.
That Schedule 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 rudiciary's
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkerst and reli-
gious services, 1n consequence of the death of' the decedent; debts and claims owing anet lmpairt 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
estimat~d amount clalmj~ 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 WA", "B",
have been carried forward and properly registered In the Summary.
--0....
Subscribed and sworn to before me this ...11-...................
"C", "E", and "F" as directed therein,
t--{ ~
. .. day of ...... ... .........
.....t\.~~..l~
Notary Public
My Commission Expires 2/23/80
... 197Jt....
~~_.._~i!..?3ltr.~..--...._..
(~;:m.' . )
Dor():t.ll}'.l>1.._~~~.~.l.:.~.!.:_...l1.01m..I.y_\}nl.9.lLPr i V
(Street Number)
Camp Hill...Pe~y:l:Yanial7Qll....
(City or Town 1I1ld StIJ.te)
NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled 1n 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 requirert under the paragraph above relating to Schedule ~B" are attached. Also make
certain that column #1 in the "Sunmary" has been properly completed as above-directed.
. .'~.;7
RCC~34 (4~73)
COMMONW,EAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESID~T DECl:DENT-
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 jncommon with onother 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 tenorits with right of surviorship or tenoncy by entireties should be reported on Schedule "E.")
The teal property located In the Commol"lwealth of pennsylvania shoul4 be (1) (2) I (3\
descdbed by lot and block number, street and street number, together wi th DEPARTMENT
<lo general descrip,lon of ,\1e property, with a reference to the record of 'he ASSESSED VALUE VALUA nON
conveyance by which the decedent took title; If 0 farm state numbel' of a~ FOR YEAR OF ESTIMA TED CAUTION
cres; also statement of mortgage encumbrances upon each parcel <lot de-ath DECEDENT'S MARKET VALUE (Do not write
of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are DEA TN In thl. space)
to be listed on Schedule IIF" and must not be d_educted from tl1is schedule.
None None
,
,
;
,
Insert this totol opposite "real property", Schedule "A" in the X X X X X
"As Reported" column on the last page of this return.
None
None
RCC -95
RESIDENT DECEDENT
SCHEDULE "BIl
PERSONAL PROPERTY
.
COMMONWEALTH 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 118ted under Schedule "E". Intangible personal property, titled 1n the name of the decedent, but
payable at death to another or others, including but not 11m! ted 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.)
Intangible personal property, such as bonds, treasury certi~lcates, cash on hand and in bank,
stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay-
able to the estate or fiduciary in said capacity, partnership interests, interest in any undistributed
estate of or income from any property held in trust under the will or agreement o~ another, even though
located outside o~ 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 1n
this space)
Household goods and personal effects as
per inspection of Ira Gleim, inheritance
tax official February 1, 1978 ----------~----- $
165.00 /
165.00
Insert this total opposite ~Personal Property~, Schedule ~B~ in
the ~As Reported" column on the last page of this return.
x X
$
165.0
8165.00
RC-C- 36
COMMOt>WEALTII OF PENNSYLVANIA
TRANSFE!.\ INHEIUTANCE TAX
SCHEDUill "c"
TRANSFEHS
~*~
RESIDEt>T DECEDENT
(1) Did. decedent, within two years of death,. make any transfer of any material part of his estate, without
receiving a valuable and adequate consideration therefor? (Answer yes or no) no
(2) Did decedent, wi thin two years of rll~ath, transfer property f'rom himself to .01 self and another or
others (including a spouse) in joint ownership? (Answer yes or no) am: yeS-::>Ch..1!i.
(3) If the answer to (1) or (2) above is .in the affirmative state: See Sch E.
(a) Age of decedent at time of transfer
(b) 'State of decedent's health at time of making the transfer. (Note 1).
(c) Cause of decedent' 5 death. (Note 1).
(4) Did decedent, in his lif'etime, make any transfer of property without receiving a valuable or adequate
consideration there~or which w~ to ~ke effect in possession or enjoyment at or after his death?
(Answer yes or no) yes-see ,:,cn J5
(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 o~ decedent's death?
(5) Did decedent in his lifetime make any trans~er without receiving a valuable and adequate consideration
therefor under which trans~eror expressly or impliedly reserves for his life or any period which does
not in filet end before hi:5 death:
(a) The possession or enjoyment of or the right to income from th~ property transferred?
(Answer yes or no) no-see Sch E
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income theref'rom? (Answer' yes or no) no
(6) If the answer.to (5) (b) above is in the a~firmative, state whether the right was reserved in decedent
alone or others n/ a
(7) Did decedent in his lifetime make a transfer, the consideration ~or which was trans~eree' s promise to
pay income to or for the benefit of care of trans~eror? (Answer yes or no) 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 cmlld 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 in the affirmative, was the power to alter, amend, or revoke the inter-
est o~ the beneficiary resprved in the decedent alone or the decedent and others?
.(Answer yes or no) nLa
NOTE 1: T.he anSwers to these questions should be supported by a~:ridavlt 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 descript"ion of the property
transferred, it's fair market value at date of death, dates of transfers and to whom trll.nsf'erred, with
relationship of transferees to decedent, if any. Submit copy o~ any trust deed or instrument, if' trans-
fers are claimecl 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)
See Schedule E.
None
Insert this total opposite "T;ransfers", Schedule "e" in the
"As Reported" column on the last page of this return.
None
"
,<
"RC.C-3? '\12-63)
CO~tMON\\"EALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
.
,
"
SCHEDULE "0"
BENEFICIARIES
\
h
. RELATIONSHIP
BENEFICIARIES AND ADDRESSES SURVIVED .
(If step-children or DATE INTEREST OF
"State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY
aye an interest, vested, contingent or other- are involved, set STATE YES IN ESTATE
wise, in estate) forth this fact.) OR__NO BIRTH , _0
, .<-
. '.. ., '.
Marv B. Garland -, . . sister yes ----- Entire Estate
520 South Pitt Street
Carlisle. PA 17013
.
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Depon~nt further says that all the above-named beneficiaries are living at this time except below:
,
,
I NAME DATE OF DEATH RESIDENCE
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.
I NONE
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s"-
_0.0
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~ 0:
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--t
~ !rI 0
J:lsCl.
~ ~
Real Property
Personal Property
Transfers ........... .
J(lintly..ownedreal..e.~.tate.aI'ld
pe.r$o.n~l. . proPerty. .....
SUMMARY
.' ,.(Sch. "A")
.. ...(Sch. "B")
......(SCb...C")
(1 )
(As Reported)
0.00
165.00
(2)
(As Determined)
Gross Taxable Estate
$
$
$ .
$.
$.71.5.55..10
$ ........71,720.10
$
$
$
$
$,..
. $..
0\ I-
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i: := w ~ ;0. S ~
w ... I- ::2 ~ Q
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c:i ~ ::c .. " ~ .~
0 I- [iI ..
Z I- '" c3 CI)' ~ ~ P=:CI)
t... W H ~ I- H
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W c.> ;; W P=:c.>
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0 "
--: g ~ t. 0
;;;: 0 E
~ :: E
~".l <> 0
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UO~IMON\VEALTH Of' PENNSYLVANIA
I
\RANS~ER IN~lERJTANCE TAX
RESIDE[\/T DECEDENT
SCHEDULE HE"
JOINTLY OWNED PROPERTY.
INSTRUCTIONS: This schedule must disclose all property, real and personal, ownerl by the rlecedent jointly
wi th H:lOt.her or others, Includi:..;; i;,.t:1.r~6:U:;l::~, ::;::-.:-:.::ii:-:..; 'in th:::- ~<lme of' the decedent and others.. List
I'eal estate f"irst, as entireties, or joint tenants, giving brief descr~ption, as indicated nnrler Schedule
"An: plll~ t.he ont.e and lllar:e of Tp.r:ord of' inst.rllm~nt. effect.ing vest:ltllre, hut do not i.nclude entiret.ies
or Ollt of' state real estate value in estate valuation column. Personal property should be listed as 1n
Schedule "H", plus date of acquisition, and the name, address and relationship. (if any) of" co-owners to
the llecedent.
Description of Property, llate of Acquisitiqn, Name
Addre~s lUlU Relationship of' Co-Owners, and Place
of Record of Instrlunent, where Real Estate.
~=w;%~;&~ ~$0 :x F~
X J,("x X N' <x:'Y :x :x :x
Inheritance Tax Directive No. 12 [Revised 1.751
Collection of Inheritance Tax from Transferees
on Transfers Not Subject to Administration
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Unit
Value
percen tage
Share
Estate
Valuation
DEPARTMENT VAl,UAl'ION
CAUTION-Do not Write
In This Space.
(\../)( ^X
Value of'
:entire
Property
Value of'
Decedent' 5
Interest
0::
This directive enunciates procedures to be usp!d for collection of in-
heritance tox on assets (including those assets transferred within two (2)
years prior to the decedent's death) which orC' not administered by the per.
sonol representative of a dece~ent.
Section 241 of the Inheritance and Estate Tax Act of 1961, 72 P.S.
.2485-241, which concerns joint tenancy p~ovid.e5. as follows:
"When any property is held in the names of two Q more per-
- -----~-
sons \27)is geposited in a financial institution in the names of two or
more persons so that upon the death of one of them the survivor or
survivors have a right to. the immediate ownership or possession and
enjoyment of the whole pro.perty, the accrual of such right upon. the
death of one of them shall bi; deemed a transfer sl,lbject t~~ under
this act of a-fractional portion .of such property to be determined by
dividing the value of the whale proper~~_ by the number of joint tenants
in existence immediately preceding the death of the deceased joint
tenant. Thi s section shalr not apply to property and interests in
property passing by right of survivorship to the survivor of husband
and wi fe. If the co-ownership was created in contemplation of death,
within the meaning of Section 222 of this act, the entire interest so
transferred shall be subject to tax only" under Section 222 as though
a part of the estate of the person who created the co-ownership."
-65- .
~.
-_..__._---_.._-..,--,~- ----
---'-1'""""
ESTATE
ALUATIO~
.
House and Lot of land known as No.
Pitt Street, Carlisle, Pennsylvania (Se
man B. Hurley et us to Mary B. Garland
Garland as joint tenants with the right
ship and not as tenants in common dated
1961 recorded in Deed Book "C", Volume
in Cumberland County, Pennsylvania for
description which is incorporated herei
as per inspection by Ira Gleim, inherit
official (~~,600) One half taxable ....
520 , outh
dee( of Her-
nd N ra M.
of s rvivor-
Janu, ry 4,
0, P,ge 221,
comjlete
by'eference
nce tax
$13,800
13,800.00
. . .. ......
"'"
Insert this total opposite "Jointly Ownerl Propert)"", Schedule "E"
in the "As Heported" column on the last page o.f .this return.
674,012.50
<
\ FCC-38 .
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
COMMON\VE~LTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
INSTRUCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly
with another 01' others, including intangibles, standing in the name of' the decedent and others. List
real estate first., us entireties, or joint tenants, giving brief description, as indicated tmder Schedule
riA", plus the date and place of record of instrwnent effecting vestiture, but do not include entireties
or out of state real estate value in estate valuation column. Personal property should be listed as in
Schedule riB", plus date of acquisition, and the name, address anrl relationship. (if any) of co-owners to
the decedent.
Description of Property, Date or AcquisitiQn, Name
Address and Relationship of Co-Owners, and Place
of Record of' Instrument, where Real Estate.
Unit
Value
percentage
Share
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
~ Value of Value of
En-tire Decedent's
X -.... property Interest
i&~
~
~ 0(~~>S;>0~
IX
N% 0(;>0
ex
rx':>O
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-f- .owo .
Savings Account No. 120sti at Cumbe land Valley
Savings and Loan Association in names of N ra M.
Garland, trustee, Mary B. Garland, be efic ~ry.....
See Certificate attached. (All taxablE) V
.'
~rtificate of Deposit Account No. 1-18 0 at
~arlisle Bldg. & Loan ASSOC. in names of M~y B.
Garland or Nora M.Garland. See Certi icat ~
attached.$lO,OOO:/: .OJ;J.hb.alf.tua~le.. ....;.--.... ~.
v-e;rtificate~ of Deposit Account No 1-1'(. 5 at
Carlisle Bldg. & Loan ASSOC. in names of ".ora M.
Garland or Mary B. Garland". Se.e Cert fica1 e '
tt ch d ~ :: One-h~ll' r~x~b e
a a e .'r....!.~............T....-J".r. .... 7~.....
~rtificate .of Deposit Account No. 6899( 2 at
mimberland Valley Savings and Loan AS oc. :n _
names of "Nora M. Garland. tlf'Ustee, M ry B Garland h ~
beneficiary"...$ 10374.62 ?-r ~l. (I e~ti, icate).. ~0,374.62
~rtificate of Deposit Account No. 6qlO 2 at
. pumberland Valley avines and
Loan ASSOC. ~n name's of "Nora M. Garl nd, (r Mary "
B. Garland, or Dorothy M. Zeigler". S e Certificate ~ r i.?'\ ("
attached...$ 5.161.94 One-third t LXablE .......4' Q", 720.:v -!:J) /(,/.q~
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4,104.3~
4,104.32
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1,5,000:( 0
5,000.00
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~.5,-OO1).( 0
<"
5,000.00
10,374.62
5,161.94
SERIES "E" U. S. BONDS
Denom. Certificate Names"Nora ~ or ISSUE
$ Number Mary GarlancDate
V-
100 u 206544007E V- " " 3/53 1/2 103.1 ~O(., ~ t.. 103.18
100 206534509E .,/ " " ';./53 1/2 103.11 /i. 0 (,.3 (, 103.18
50 IL 258807732E /' " " 3/53 1/2 51.5 /1 o~.fS. 51.59
25 R 920544410E ,/ " " 3/50 1/2 28.2(.,/" f~, Lf /) 28.20
R 9205444llE ./ b (p, ,-/0 "-
25 " " 3/50 1/2 2$.2( ./" 28.20
l
25 R 920544412E / " " 3/50 l/2 2$.2( / ~ I.. It 0 28.20
25 R 920544413E / " " 3/50 1/2 2$.2( ./ ~(,,'i 0 28.20
25 R 920544414E /' " " 3/50 1/2 2$.2(/ ft.., If 0 28.20
25 R 920544415E /' " " 3/50 1/2 2$.2( / S (" 4 0 28.20
^
Insert this total opposite "Jointly Owned Property", Schedule "E"., '-_,.
in the" As Reported" column on the last page of this return. S~/?O-tot.aL
<in',~, 420.'-74
2.
fKC-36
COMMONWEALTH OF PENNSYLVANIA
TRANSFER 'INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE BE"
JOINTLY OWNED PROPERTY
INSTRUCTIONS: This schenule must disclose all property, real and personal, owner! by the decedent jointly
wit-h another OJ' others, including intangibles, standing in the name of the decedent and others. List
real estate first, as entireties, or joint tenants, giving brief description, as indicated tmder Schedule
"A", plus the date and place of' record of instruntent effecting vestitllre, 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", V1us date of acquisition, and the name, address and relationship (if any) of co-owners to
the decedent.
Description of Property, Date of Acquisition; Name
Address and Relationship of Co-Owners, and Place
of Record of Instrument, where Real Estate.
~~ ~ JC ~X
Xc> :x
~3S >M <<
X::X :x
<<>C
unit
Value
percentage
Share
x x 0<:
>0< '^'" >0< 0<
SERIES E U. S. BONDS CONTINUED
a..t.. ~.~ " L'.
'0.- - ~','
", -'-.'
Denom Certificate
$ Number
NamesllNora M. c;Essue
or Mary.rGar1and Date
25
25
25
50
50
50
50
100
100
100
100
100
100
100
100 g
100
100
}OO
100
100
100
100
100
Q 920544416E V
Q 920544417E ./
Q 920544418E / II
L 199941983E'/
1 199941984E./
L 1999419$5E /
L 199941986E/
C 434314441E /
C 434314440E""-
C 434314439E./
C 434314438E/
C 434314437E./
C 434314436E /
C 434314435E/
C 434314434E /
C 434314433E /
C 434314432E /
C 43431443J;E /
C 434314430E / II
C 434314429E./ II
C 434314428E / II
C 434314427E / II
C 43431442i)E /' II
'1I
II
II
II
3/50
3/50
3/50
3/50
3/50
3/50
3/50
4/63
4/63
4/63
4/63
4/63/
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
Estate
Valuation
~z
-
DEPARTlreNT VALUATION
CAUTION-Do not Write
In This Space.
Value of I Value of
Entire Decedent's
property Interes t
.
28.20/ bc,'l/b
28.20 r 51-.,/0
2$.20/ b!.,1I~
56.40 v" '11'J..q'1:l
56.40'/ } 1 ~80
56.40/' JI~.<(O
56.40 /' J I ~,<60
, p..(t.D ()
74.00 ../
74.00 ,/"
74.00 .r
74.00 /
74.00 ./
74.00/
74.00 /
74.00 /
74.00 r
74.00/'"
74.00/
74.00 ./
/'
74.00
74.00 ./
74.00:'/ )11~'bO
74.001/ J Lj9,()O
Insert this total o-pposite "Jointly Owned Property", Schedule S~b-total
in the" As Rellorted" colunm on the last page of this retUrT$41 , 920.94
II
II
II
II
"
II
II
II
II
II
II
II
II
II
II
"
II
II
II
II
II
II
II
II
"
II
II
II
II
II
II
II
II
"
"
"
-j-
Il-J~'OO
14~,OD
1l.:j~\I)O
I t.t Cj,{) II
)y~d)j)
)l)<tIOV
I Y~I{)O
1l.}~,OO
11-/9-,00
J4~IO.p
) L.{~IO 0
J 'i~IOO
/11 ~,OO
28.20
28.20
"
o 28.20
56.40
,56.40
56.40
56.40
74.00
74.00
74.00
74.00
74.00
74.00
74.00
74.00
74.00
74.00
74.00
74.00
74.00
74.00
74.00
74.00
,RCC-38 ;.
COM,MONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SCHEDULE "E"
JOINTLY OWNED PROPERTY
RESIDENT DECEDENT
INSTRUCTIONS: This scherlule must disclose a.ll property, real and personal, owneri hy the decedent jointly
with fillother or' others, inclurling intangibles, standing in the name of the decedent and others. List
real estate first, as entireties, or joint tenants, giving brief deScription, as indicated under Schedule
"Art, plus the date and pla.ce of record of instrument effecting vestiture, but do not include entireties
or out of st3.te real estate value in estate -valuation column. Personal property should be listed as in
Schedule "B", V1us date of acquisition, and the name, address and relationship (if any) of co-owners to
the deceden t.
percentage Estate
Share Valuation
Description of Property, Date of Acquisi tiQn, Name uni t
Address and Relationship of Co-Owners, and Place Value
of Record of Instrument, where Real Estate.
XX <X '5&. Q< >0< X 000
~ >0<) X:SC >vv >0 >0< Xx
SERIES E U.S. BONDS CONTINUED
"'..L L L " f'....nm n~O'",e ,.> 'I +..d e ",...., ,,,,,,'"
-
Den.om Certificate
$ Number
......;..,..~.,....
Names"Nora M. Issu
or Mary Gar1an Dat
100
100
100
100
500
500
500
500
500
500
500
500
500
500
500
500
100
100
100
100
100
100
100
C 434314426E ./' "
C 434314424E'/ "
C 434314425E /' "
C 434314422E'/ It
D 8584433lE./' 11
D 85731840E'/ II
D 85731839E'/ "
D 8573183$E'/ II
D 85731837E / 11
D 85731836E / It
D 85731835E/ 11
D 85731834E/ II
D 85731833E / 11
D 85731832E / II
D 85731831E / "
D 85844332E / It
C 451076848E/ "
C 451076849E""-- 11
C 451076850E....- II
C445Hil29901E""-- II
C 451729902E"- 11
C 451 n9903E......... 11
C 451729904~ It
II
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
4/63
1/65
1/65
1/65
1/65
1/65
1/65
1/65
II
II
It
It
II
11
It
It
II
It
II
It
II
II
11
"
II
II
II
It
It
It
0< :& ;X;
x<x ~;&
6<)6<
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
.. . ~-- "
DEPARTtreNT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
property Interest
Insert Uds total opposite "Jointly Owned Property", Schedule "E"
in the tI As l\eTlorted" colunm. on the last page o"f this return. Sub-total
$47 ,147 .22
-4-
74.00 /' JLj'1l00
74.00\/ J 4~lD 0
'/74.00''/ il-l~'O 0
/'
74.00
370.00/
370.00/
370.00 V
1/
370.09
370.00 ,/
V
370.00
370,00 /
370.00 ./
370.00 ./
370.00 /' ?yO,OI>
370.00// 111 {).ou
370.00 / '7Lj/)'pv
70.04 ""--/4/), O~
70.04/' /l.jOIO<6
70.04/' J YO,O)
70.04 ./ )l.\{)'O~
70.04 ,,/ 1'-\0.0<6
7-0.04''/ Il.jDI{)~
70.04,,/ 140,oi'
114'7.011
'JljD,OU
~ l.j ()tf)()
'? H/)'O D
1')/10,OfJ
"ll.\f),/) D
'7l.lI1," 0
'11fD,OO
fJliO,O()
')/1 D,O~
74.00
74.00
74.00
74.00
370.00
370.00
370.00
370.00
370.00
370.00
370.00
370.00
370.00
370.00
370.00
370.00
70.04
70.04
70.04
70.04
70.04
70.04
70.04
.
RCC.3B
COM~ONWEALTH OF pENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE HE"
JOINTLY OWNED PROPERTY
INSTRUCTIONS: This schedule must disclose all property, real and personal, owneri by the decedent jointly
wit.h Rnother OJ' others, inclurling intangibles, standing in the name of the decedent and others. List
real estate first, as entireties, or joint tenants, giving hrier description, as indicated lmder Schedule
"A", plus the date and place of record of instrument effecting vestiture, but do not include entireties
or out of st3te real estate value in estate valuation column. Personal proper'ty should be listed as in
Schedule "B", lllus date of acquisition, a.nd the name, address anrl relationship (it' any) of co-owners to
the decedent.
Description of Property, Date of AcquisitiQn, Name
Address and Relationship of Co-Owners, and Place
of Record of Instrument, where Real Estate*
>6<
M
x:x;
XX;
~
SERIES E
_Q'_ l ...
>(><)
<<~J(
:>6< :x X ::x> ::x>
U.S. BONDS CONTillNUED
- ~. ~.
v ,.. "'0'
>O<:X ex:
V
unit
Value
percentage
Share
ex
X>Y>;x
.. ........
Denom Certificate
$ Number
Names"Nora M. Issu
or Mary Garlan L Dat
100
100
500
500
100
100
100
100
500
500
100
100
100
100
100
100
100
500
500
500
100
100
100
C 451729905E"'/ !I
C 1019497826E ./ "
D 101728ge6E./' "
D 101728987E /' "
C 519697142E /' "
C 519697029E./ "
C 519697030E /' "
C 519697143E"/ "
D 93365163E,/' !I
D 93365164E./ 11
C 10099615$4E./ !I
C 1009961583E./ !I
C 1009961582E./ !I
C 1009961581E / !I
C 1009961580E / "
C 1019497900E / 11
D 1009961579E /n
D 100561064E ~ !I
D 103090571E /!I
DID ~()qfP74E /"
C 1036500004E""""'- "
C 1030464086E'/ !I
C 10304640$5E /;,
!I
!I
!I
11
!I
"
!I
"
!I
11
"
!I
"
!I
!I
"
"
!I
"
!I
!I
"
!I
1/65
7/73
7/73
7/73
4/71
2/71
2/71
4/71
~/71
1/71
1/73
1/73
1/73
1/73
1/73
$/73
1/73
1/73
7/74
7/74
7/74
1/74
1/74
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space*
x :>0
Value of
l',"ntlre
property
''''' I.., "
70.04 ~ )b ~IC'ft
45.84/' q J,-(.'~
229.20 / 1./I;;~ILllJ
229.:W / Ljb~14 0
-53.72 /' 107,1./1./
55.341/ 110'(,,~
55.;4 V IIO,(/i
53.72V 10'7'44
276.70 V 6 5 ~I 4 0
276.70 V b(a,~O
47.12 V ~4'1.l./
47.12 V 14,'/.1.1
47.12.-/' q/.Mti
47.12"- ; ~,"L/
~ ~I~l./
q " //i
47.12/' ql.jt?,L/
235~QO,V l.J 7I.IJ.O
217.10"- Lj'),4,~c
217.10 /' Lj ~ ~/" 0
!,~3 . 42 ~ h/HI
444.62 / ? q, 'l.l.J
44.62 /' 't~.~o/
47.12 ..-
1.45.84/
Insert this to tal opposi te "Joint! y Owned Property", Schedule "Ell
in the II As Reported" column on the last 'Page of' this return*. Sub-total
$49,624.04
-5-
Value of
Deceden t' s
Interest
70.04
45.84
229.20
229.20
53.72
55.34
55.34
53.72
276.70
276.70
47.12
4M2
47.12
47.12
47.12
45.84
47.12
235.60
217.10
217.10
43.42
44.62
44.62
.
,RCC-38 .
, .
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
COMjI10NWE,ALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
INSTRUCTIONS: This scherlule mUS t disclose all proper ty, real and personal, owned by the deceden t jointly
wi th Rno t.her Of' 0 the rs, lIlCI uding in tangibles, 5 tanding in the name 0 f the deceden t and others. Lis t
real estate firstl as entireties, or joint tenants, giving brief description, as indicated tmder Schedule
"A", plus the date and place of record of 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 "B", ~lus date of acquisition, and the name, address ann relationship (ir any) of co-owners to
the decedent.
Description of Property, Date or Acquisitiqn, Name unit percentage Estate
Address and Relationship of Co-Owners, and Place Value Share Valuation
of Record of Instrument, where Real Estate.
DEPARTI./ENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of'
Entire Decedent's
Property Interest
SERIES E U.S. BONDS CONTINUED
Denom Certificate Names"Nora M. Iss e
$ Number or Mary: Garlan Dat
100 C 1030464084E../ II II 1/74 1/2 44.62 g4.'PI 44.62
100 C 1030464083E ./ It It 1/74 1/2 44.62 ~~.~t.f 44.62
100 C 1030464082E /' II II 1/74 1/2 44.62 ~ 1,1j.4 44.62
, ~31~"v
100 C 2011358065E /' It It 1/74 1/2 ., . ~H'-f
f (40. 20 44.62
~-
100 2011358066E / It 1/74 1/2 tG.!iJ.L'\, ~4,.9.1.(
C II ~ 44.62
100 2011358067E../ II 1/74 1/2 JI.'~ ~Hl.(
C II <z.0 . 29 44.62
100 C 20113580ME"/ II It 1/74 1/2 C~~ 9er,~t1 44.62
2011358069E./' It 1/74 ~ 9~1"~
100 C It 1/2 0.2. 44.62
100 C 201l358070E./ It It 1/74 1/2 ~bY.tQS ~~,,,y 44.62
100 C 2011358071E ,/" II II 1/74 ~/2 (1~:~ ~~, ~l./ 44.62
201l358072E /' II , ~~I$.~
100 C It 1/74 1/2 0.20 44.62
100 C 2011358073E ./ It II 1/74 1/2 40.20 ~ 6/, ~ ~ 44.62
100 C 2011358074E ./' I' It 1/74 1/2 cr:.'2~ ~ q. ~ y 44.62
500 D 201470290E .,/ " It 3/76 1/2 1.101-,0'0 201.00
500 D 201470289E /' II II 3/76 1/2 J.j O~,() 0 201.00
500 D 201470288E / II It 3/76 1/2 I-jOa.,O V 201.00
500 D 201470287E / II Ii 3/76 1/2 l-j ~o.,O P 201.00
500 D 201470286E /' It II 3/76 1/2 L.j O~,D () 201.00
500 D 201470285E / It It 3/76 1/2 y()~,~O 201.00
500 D 201470284E / It II 3/76 1/2 ~~'l.,O~ 201.00
500 D 201470283E/ , It It 3/76 1/2 201. 00 I.tp Q, OP 201.00
500 D 201470282E ;/ II II 3/76 1/2 201.00 /' LjDMO 201.00
00 D 201 028lE / It II O"/.,OD
Insert this total opposite "Jointly Owned Property", Schedule "E"
in th~ "As R~port~d" ~olumn on the last page of this return. Sub-total
:1> 52, 169.90
-6-
.
,RCC-a8 .
COM.MONWE;ALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SCHEDULE "E"
JOINTLY OWNED PROPERTY
RESIDENT DECEDENT
INSTRUCTIONS: This schedule must disclose all property, real and personal, owner! by the decedent jointly
wit.h another OJ' others, including intangibles, standing in the name of' the decedent and others. List
real estate first, as entireties, or joint tenants, giving brief description, as indicated ImrieI' Schedule
"AIf, plus the date and place of' record of instrument effecting vestlture, 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", ~lus date of acquisition, and the name, address and relationship (if' any) of co-owners to
the decedent.
DEPARTllliNT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
En ti re Deceden t' s
Property Interest
Es ta te
Valuation
percentage
Share
unit
Value
Descrlption of Property, Date of Acquisitiqn, Name
Address and. Relationship of Co-Owners, and Place
of Record. of Instrument, where Real Estate.
0. >0<: >0 >0 :)0 (X :s< :x
(X 0< ::;; ~ ~ ex IV y,
~>O<:
ex
0.
:)0 tx
><<
ex
<>0<:
:x
SERIES E U.S. BONDS CONTINUED
,/.91
v .J.,.~ ':)\";ue-Clj.l.le-.. ........ -. . . w....
-"""a...
'"
Names"Nora M. Issu
or Mary Garlan~ Dat
Denom Certificate
$ Number
201.00 /" 4Q~.()4-
201.00 /' l.tD~,04
196.1O.r 3q~.'kO
196.10 v ~q'J..'\..\)
276.70 /" !K~'40
55.34/' 110'/P'1
55.34v /10./''6
53.72'/ IO"l,'tf'-l
53. n./ I07.if(!./
44.62 /
44.62 V
D 201470280E / II
D 201470279E / II
D 201324401E / II
D 2013 24402E / I'
D 93365165E ~ nv
C 517852132E V II
C 517852130E /' II
/'
C 519697144E II
c 519697145E / II
v C 1030464087E / 11
C 1030464088E /' II
C 1030464089E / 11
C 1030464090E / It
C 1030464091E / It
. D 103090575E /11
3/76
3/76
7/76
7/76
1/71
1/71
1/71
4/71
4/71
1/74
1/74
1/74
1/74,
1/74
7/74
7/74
1/75
1/76
1/76
1/76
1/76
1/76
1/76
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
l/2
1/2
1/2
1/2
a/2
1/2
1/2
1/2
1/2
1/2
500
500
500
500
500
100
100
100
100
100
100
100
100
100
II
201.00
201.00
196.10
II
It
11
196.10
276.70
55.34
55.34
53.72
53.72
44.62
44.62
44.62
44.62
44.62
It
It
It
It
It
~H,l.J
't 1. '). '1
'i?4.?>Y
<j4t~'1
'iGt, ';-.~
'f3'1yU
4~'-I,?.O
~9-'l.,<<60
11
It
44.62 ~
44.62/
44.62 /'
).17,10
r (43.42
217.10,V
211.40 V
40.20 v-
40.20 V
40.20 ",--
40.201.-
40.20 /'
40.20'''''''--
II
It
II
\
100 "
It
217.10
217.10
211.40
40.20
D 103090572E ,/" It
D 103351899E,/' II
C 2011358075E / It
C 2011358076E / It
C 2011358077E / It
C 20l-1358078E / II
C 201l358079E /11
C 2011358080E / It
II
500
500
100
100
100
100
100
100
II
&'0, 4 0
8'oH 0
"
'COry' /)
II
It
40.20
40.20
40.20
40.20
1aO.20
II
~O,I..p
g"hl..tD
<j'IJ'LfO
It
11
It
Insert this total opposite "Jointly Owned Property", Schedule "En
in the "As Rellorted" coh.lmn on the last Tlage of this return. Sub-total
$54,395.14
-7-
,RCC.38 ...
COMMONWEALTH OF PENNSYLVANIA
. ..
TRANSFER INHERITANCE TAX
SCHEDULE" En
JOINTLY OWNED PROPERTY
RESIDENT DECEDENT
{NSTRUCTIONS~ This schedule must disclose all property, real and personal, owned hy the decedent jointly
wi th another OI' others, including intangibles, standing in the name of' the decedent and others. List
real estate first, as entireties, or joint tenants, giving brief description, tiS indicated under Schedule
"A", plus the date and pla.ce of record of instrument eff'ecting vest1ture, but 0.0 not include entireties
or out of state real estate value in estate valuation column. Personal property should be listed as in
Schedule "8", plus date of acquisition, and the name, address and relationship (if any) of' co-owners to
the deced.ent.
Description of Property, Date of' Acquisitiqn, Name Uni t
Address and Relationship of Co-Owners, and Place Value
of Record of' Instrument, where Real Estate.
~~:x> 2><;X<< :;x. ~:)( 6< ex ~
/v" '^ ex 0<: X> >;)< ex
'y;, CY 'Y'
SERIES E U.S. BONDS CONTINUED
S.1..
Denom
$
100
100
100
100
500
500
500
500
500
500
500
500
500
500
500
500
, ~
.~o",l_'7'"
Certificate
Number
Names"Nora M.
or Mary Garlan
C~2011358081E../ II
C 2011358082E / II
C 2011358083E / II
C 2011358084E / II
D 201470272E / "
D 201410271E / It
D 201470270E./ "
D 201470269E./ It
D 2014 7026$E /' "
D 201470267E / It
D 2014l70266E / "
D 201470265E / "
D 201470297E / "
D 201470263E / "
D 20132440)E / "
D 2013 24404E / it
"
"
tI
"
It
"
"
It
"
"
"
"
"
"
"
tI
SERIES E U:S.BONDS
Denom Certificate
$ Number
(JOINTLY OWNED)
Names "Nora M.
Garland or
Dorothy M.
ISSJ;je
Datle
Zei€ ler
100
100
100
100
C 1009961586E""'- "
C 1028558626E/ "
C 1028558625E / "
C 1028558624E ......-"
It
"
"
"
.
ISSUE
DatE
1/76
1/76
1/76
1/76
3/76
3/76
3/76
3/76
3/76
3/76
3/76
3/76
3/76
3/76
7/76
7/76
1/73
1/74
1/74
1/74
percen tage
Share
>0<::)(
ex
.
1/2
1/2
1/2
1/2
1/2
1/2
1/2
l./2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
Estate
Valuation
~
..
r I"'" //..J..
40.20 ~
40.20 /
40.20 -
DEPARTlffiNT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of'
Entire Decedent's
Property Interest
>0<:
X>
f'O,,-!O
'6'iJ' 4 (J.
~(), ,/0
40.20 ~ 'ifo''71J
201,.00'- 40'1..01/
201.00./ ~/)').'P{)
201.00,"-- 4olJ-,PtJ
201.00./ .~D'J-,OIJ
201.00........-- 4D'J.OtJ
201.00./ /-jM,O!)
201.00'/ 40~,OO
201.00./ 4D~.t)1J
201.00.- ~[)"'tI)P
201.00............ L.IO~,O()
196.10............ ~q~,?,.O
196.10 V H~.~o
47.12 V-
44.62 V
44.62 "
44.62,.1/
Insert this total oflposite "Jointly Owned Property", Schedule "E"
in the "As Hevortedn colWl1l1 on the last page of' this return.Sub-total.
$ 57,139.12
-8-
q4.''hY
~q.,?11
~~-" L{
CC6!, I), L/
40.20
40.20
40.20
40.20
201.00
201.00
201.00
201.00
201.00
201.00
201.00
201.00
201.00
201.00
196.10
196.10
.
~7.12
44.62
44.62
44.62
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
i'. .'
SCllEDULE "E"
JOINTLY OWNED PROPERTY
RESlOENT DECEDENT
..
~, . rr-'
. ,
~ ~.. ..-
IN.$TRUCTIONS: TiLls schedule must disclose all proper-t.y, real M<l personal. ownen by t.he r1fH':~nent ,tointly
wi tll another or others, including intangibles, standing in the name of' the decedent nnd others. List
real est.ate first, as entireties, or joint tenants, giving brief description, as indicated 'mrter Schedule
..;..~, 1'Iu::,. t.he r1tlt.e find place of~ record of' instrument effecting vestiture, but do not i.nclude entireties:
or out of~ state real estate value in estate valuation column. Personal property should be listed as 1n
Schedule TlB", plus date of acquisition, and the name, address anil relationship (if any) of co-owners to
the decedent.
Description of Property, Date of' Acquisitiqn, Name I, Unit
Address and Relationship or Co-Owners, and Place Value
of Recorrt o~ Instrument, where Real Estate.
, y
~>>
0::>00<
IV
7
:<x:SO X k' 7, Y
x
SERIES E U. S. BONDS (JOINTLY OWN.ED-Y
~...- ~. ~., ;., " ..-' .
Denom Certific~te Names lINora M.
$ Number Garland or Dorothy
M. Zeiider
C'1028558b2.3E,,./ "
C 1028558622E"/
C 1028558621E /
C 1028558620E'/
C 1028558619E / "
100. C 101196$2309E / n
C 1049682.310E/
C 1049682311E/
D 10.3.351898E ./
D 104700.392E /
D 105070031E./
C 2010584052E / "
D 201470294E / n
500 D 201470293~
500 D 20i470292E ~
'tS I~.\A.\..O.... /.f f '7
\ l\Ionheim ]Iistat~
500 D 201470291E./''' "
'l.'ox(]t-ion--'l'ra1l!dcr inhcrittr1!c:e I03i-Pr011CrI1l 1'cyistcrcd in
joint 1Hl-IIIC.s~CO-oH.mcr haviJ/{/ fr.:'CC.'l,~ to hi,1{ 1lrnl'crly [!trot/flh (t
fJuuHfied u!lclIf-R1!Jhf oj POS.'Jc.~8;o1l.~Inhcrit(/.n.ce and Bstatc_ Ta:11
Act oj .!1mc 15, 1[/(;1, P. f,. .';7.1.
1. In cletcnnilling whether lrflm::fl'l' inhcritanc.c tn'X. imlV"l~c.{l hy
the lllllrl'ltnnce find F,gtn((' 'J'nx ~\ct of Jonr 1:3, 1~61, P. 1.. ~-n;-~
~houh1 he 1111plicd to the eutire \.;\ltle (If bonds r(:g\st~r~d ill joint
names or only to half of such Yllhc. the critical factor is whethr.-i.
the joint t"'n.\nt~ had e(lUal ribh\~ to the po:o.::-ession, oW'Hel'13hip
100
11
100
11
11
100
11
11
100
11
11
100
11
11
100
11
11
100
11
11
500
500
500
11
11
11
11
"
11
100
,
11
500
n
11
11
11
11
Srllll.lms-Ol)inion of thc Court. (4.::;1 Pu..1
;,wl cnj1}'ylllent. of tile j)OllrJ" IlrI{Jr to tll(~ deat.h of the on1 ~%int
t.enant'. 140;)1
2. 'V}Jerc n co.owner j.q able to IlrOye, [lCCCSS to hIs property
tllt'ough u (Iunlined agent, (he co-o\Yner bas a presf:nt, unrest.ricted.
anu illllllediate ri:;l..1t of pos:-ie::i::iioll snffident to sustain the iillflosi-I
tiOll of transfer illl1crit:UJtc (ax under the fonnultl outlined ill ~2-1l \1.
or tile In}l('ritance and E!:itatc '1':1:0:: Act of jV61. [4.0:>]
Issu
Dat
~!74
r-/74
.
/74
/74
/74
./75
L/75
../75
1/75
7/75
1/76
1/76
3/76
.3/76
3/76
.3/76
percentage
Shure
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
1/2
D~:PART~lliNT VALUATION
CAUTION-Do not Write
In This SpRce.
Value of Value of'
Entire Decedent's
Property Interest
44.62 ,/'
44.62,~
44.62,/
,
1, 42.28 V
42.28 /
42.28 ,/
21L40V q~~,~~o
,.,.-
206.00V 4 //).,01)
.
201.00 ~ ~o~,oo
40.20/" ?D.'I/)
201.00.r
~'2lilIOOO /
201.00/'
Estate
Valuation
>;6>(>
XX> ~~
rn',," 1..:':
44.62 or
. 44.62 V
201.00/
Inser t
in the
this total opposite ItJointly Owned Propertytt, Schedule "E"
"As Reported" column on the last page. of this return. Sub-total
$'58.951.66
-9-
'6q~y
f.p.L/
<("I'~"
?HL/
f~.~1/
,qp"
11.fp'b
6'1../10.'(;,
~()~,OtJ
4 o~,(1)
~ oH)V
J.j()~,()D
,
"
/
'"
44.62
44.62
44.62
44.62
44.62
42.28
42.28
42.28
211.40
206.00
20&.00.
40.20
201.00
201.00
201.00
(
201;'00
.
.-",
.
"
",RCC-38 ..
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE" E"
JOINTLY OWNED PROPERTY
.~
R
INSTRUCTIONS: Tllis scherlule must disclose all property, real and persona], ownerl by the rlecedent jointly
wi 1.h another at' others, including intangibles, standing" in the name of the decedent and othersa List
real estate first, as entireties, or joint tenants, giving brief description, as indicated 'maeI' Schedule
IT A", plus the date and place of record of instrument ef'f'ecting vest! ture, but ria not include entireties
or out of state real estate value in estate valuation column. Personal property should be listed as 1n
Schedule "B", plus date of acquisi tion, and the name, address and relationship (U' any) of co-owners to
the decedent.
Description of .Property, Date of Acquisition, Name
Address and Relationship of Co-Owners, and Place
of Record of Instrument, where Real Estate.
, XX
~;(:X )< Y> Y> ><X) xX Cx
;;:x::; Y> Y> Y> 5&
Cx >6( >6( ~ Ox
HCx
dhuugh~ l'eI'\'j:IH'~
~ T"l .,.....
. 'P"m r-J::} ge 1; __ . . . . . .
unit
Value
percentage Estate
Share Valuation
Ox
-. . . .
. . . . . . . .
COMMON STOCK OF AMERICAN TEL. & TEL. CO. N NAMES
OF MARY B. GARLAND~NORA M. GARLAND (Dee dent): .
Value
,ll.,".H
2775.3])
Il.Jl~
..(211.'2-[
I 'co.,.i.!I.
.....r50.86)
!J.j_')j-L~
]l.3JJ!.....9~
I S'IJ. '1 '"
II C:[50".8'6'>
lMa ,,-
1"'"120.OttJ
- 9(,~;Fi:l
32 II II .Aj65.50)
~~ ~'~~~j'
Sr&HNGS:';AG:CG1lJNT'1]N F1\.RrnERS~,TREST-GQ .'!PANY .-GAflI,a;s$~;,1i'UJ:.~1
v'PENNA. IN NAMES OF "MARY B. GARLAND OR N RA M.
GARLAND OR DOROTHY Jc1. ZEIGLER: ($7, 40.9 )/
CERTIFICATE NO.
No. of SHARES
E 476342 -
J 727398 -
92
7
5
R 950005 -
64XCii9671-
145
R 682511 -
5
AE 50127 -
4
AA 4530
No. 9827 (see certiXicate attached)
(alt 0;1l.. W ~
t~iJ7~ .
"
II
II
II
II
1/3
Y>
:x Y>~ xX
~D
"
II
"
"
"
II
.0 Ij. ~~,1#1./
0(j20~,lt_6,
CHEeltIN~ A666UN1I.' AT FARNERS TRUST 1[' NAM S OF
"NORA loT. GARLAND AND iVIARY B. GARLAN:" (4 7.27) ./'
No. 4-1380-1 (see certificate atta hed)
1/2
TOTAL FOR SCHEDULE "E"
233.641V
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
property Interest
~!$lf,~D 2,777.25
/.j ,. 'j., ,iD21 211.32
'b 0 1,9 ~ 150.94
~) iS~.~~ 4,377.19
j/) I, 99 150.94
~LjII~A.O \
120.75
I q3~.,,!J 966.00
)
2,413.64
233.64
----- ($h1,555.1 J
Insert this total ovvosite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
-10-
1YJO\~.5D
D
/
RCC-Sl (6-73)
COMMONWEAL TH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
IN YOUR REPL.Y PL.EASE
REFER TO
Inheritance Tax Division
NOTICEtOF f'LLING 91' APPRAISEMENT
Doro;ny M. Ze1gler
1107 Yverdon Drive
Camp Hill, PA 17011
(Executor or Administrator)
In Re: Estate of
Nora M. Garland
Cumberland
County - File No.
21-78-0014
Dear Mrs. Zeigler:
You ore hereby nalified IhaLlhe Original
appraisement in the estate of Nora M. Garland
has been filed in the office of the ReJLlster of Wills of Cumberland
County on April 24 , 19~, Said appraisement reflects the following
valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Talol
None
165.00
None
$~t:~~:~
As to such tax that is paid within three months from dote of death, 0 live (5%)
percent discount is allowable. As to any lox 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 dote of death,
interest at the rote of six (6%) percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice os provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. 373. .
Dote April 24, 1978 Signed ~ a., I<.~
Title Chief Appraiser
)- ----
Note: This is not 0 bill.
RCC-2 (2-64) April 24, 1978
COMMONWEALTH OF PENNSYLVANIA DATE
.. OEP):RTMENT OF REVENUE RESIDENT INHERITANCE TAX Cumberland
BUREAU OF COUNTY COLLECTIONS COUNTY
HARRISBURG, PENNA, 17127 APPRAISEMENT FILE NO. 21-78-0014
,
Whereas, Nora M. Garland late of Borough of Carlisle
in the County of Cumberland Commonwealth of Pennsylvania, having died on
the 26th day of December 19 77 , seized and possessed of an estat.e
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Ira K. Gleim . 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 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 an~ assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unll Appnlsemenl
Ouerlptlon of Auet Values Made for Inheritance
Tu Purposel
Real Property $ None
Personal Property 165 00
Joint-Held Property 74,012 50
Transfers None
TOTAL ASSETS S74,177 50
.- ---'" --~ ~
"
, .
- ""-t.
.....
.'
"'7_ ..
" '"+'
'.
-- ' ... I
., oO
';>. .
-- c. '-
~.,.
",p ~
0 , .
,.. .. " .,
,
.- ,
'. "
" "
.. ,
-- " "
-. , '.. '.
-, >A
.. t.~
.
.
Having been duly sworn according to law, I do hereby certify that the above appraisem~nt is made in gon.
formity with law on this 24th day of ~ J<. . ).c~ 19-L-.
Appraiser
<""m"" and St'ftt) . b
arrJ.s urg Penna.
,
(.Past OfIIee)
.
.,; ~
", (00 .. 0-
. , a - ~
.. ~
< ...
..
I..; C:l ~
w ... ~
~
III ~ ~ 4
t
< .. ~ i< i<
~ 1 . J. .,; 0 .. ..
-::f-- < <; .-I =< .", l l\
(00 <; ; ~ .; i ~ .. .. "i
.::: ..
.. 3 ::.. ... .~
--- .. .. ~ ~ ~ i
f f;,l ;; ;; ~ & 0 i a. t: ....
6.0 ."i ~ 1:; -..l ~ ... a.
l.U ... .. .;; ~ ~ ~ ...
C'" !i (00 . ... t S
:Il " ... 1
a ~ '=l t- ~ '" ~ IE
\ 0 - .. <>
i .., .:::
'"', - - ..
- 1, = " ;:: '" es ~ '" - ...
z .. ~ .. <; .. ~
~ .. C:l ~ jQ ~ " .. 1.
t; ~ .il 'i ..
(00 - .. " ;; i<
0\ ~ " 1. .~ ,. ... l: .. .... l.U
..: .... ~ " ~ ~
~ ... l.U
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:I