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Home My WebLink About02-28-79 r --~-, -.-----.".-,.~ . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION OFFICIAL NOTICE OF INHERITANCE TAX ASSESSMENT *' Tolh e( ",^c1 (c) I) I ~ + w h, re.. .:,-t{L G,'diclt: 5'1 N~L1J f<.Jrnbr'/"bl14(' //fl /'70'70 DATE (:,- '1 - 7 Y ESTATE OF Ilk/Ie FYI. /lki5o/1 , 7-/- 7 T- oo'if~ COUNTY OF lum.6i!'/' ),:1;/C/ 1- '7 - 1 '6 FILE NO. For County Information purposes only COUNTY FILE NO:~ 6 - I <{ 2.. - DATE OF DEATH .., -2-"[-7<1 Appraised Value of Estate: L- Real Estate Personal Property Jointly Held Property/Transfers Total Gross Estate $ 30, qc,';: '7 J ,( 'Xs4, .,<1 .q9 e, 66 34, "bID, q/ 5?' ,I)'1(.,~2";- 2~ 730, 66 $ Total Approved Deductions Clear Value of Estate $ Less: ~proved Charitable Exemptions -0 - Clear Value of Estate Subject to Tax $ z,E 730(;,6 Amount Taxable @ 6% Rate $ tax due $ Amount Taxable @ 15% Rate 2crJ30,(;G lax due 1/ 30 C{. t, () $ ;-/3(;9,60 TOTAL PENNSYLVANIA INHERITANCE TAX DUE Less Credits: DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDIT \ 2- - s -7g- $ '3000,00 + $ $J..j/.~ = $ Z 9Sg', ,S- 1- .~-- 7L l &7'8,1-/'1 + (,.7(.. = I (p? /. 13 + = fnterest will accrue at the- rate - of six. Inheritance tax from (6) percent per 3 z O. 2. g o lIor ?sy?7?'I'~1 annum on the unpaid balance of to the date of payment. Assessed by: {ciA,J E'" al\,Je~l ',-_ Agent for the Commonweelth (,)~<, ,Q. -t- K~ - 0 ,< f"~~ (,I.f(. 'I BALANCE OF PENNSYLVANIAINHERITANCETAXDUE (c, foht"{'-f J. tr2-{e_~/-;i II \ L6C'J<,f S/ d ,/ . #' /? /0 ( rtC4 r r I :, ~~ P'l7' SEE REVERSE SlOE FOR INSTRUCTIONS TO BE DELIVERED TO TAXPAYER -- - - Form RC C.lO . ~~? - 'J!J' 3"/(: DEDUCTIONS AL.LOWED IN ') -~-<- r' ? } 9 s36I/o:{D DATE APPROVED h/~l- 1:~c-I~7" -71 I r ~\ "~..);-i .l j....~a tl \, J'o;- ~, '.. " Regllter of WIlls, Age", ' '" OFFICE OF Tl-iE REGISTER OF WILLS STATEMENT OF DEBTS AND DEDUCTIONS THE SUM OF OF CUMBERLAND COU NTY AND AGENT OF THE COMMONWIiAL TH . DATI.": NO. OF N....ME OF PAYEE REMARKS AMOUNT VOUC"''''I'I: "A~; .tA~ ^f' l,r; 11 IT TARt ann ShO,.tR ?~ Ino Gilbert Parthemore Fun. Home Funeral Expenses 2.849 52 Cumberland Law Journal Legal Advertising 10 00 I.r. .t '1';mA~ T ^"., ?? <;0 I "A~; .tA~ of Wi II" Short Certificates (4) 4 00 ~ 1; ~A" Public 20 00 Blue Rid"e Haven Nursin" Care (Final Bill) 1.084 00 Harrv Brooks, M. D. Medical Services 146 00 Mrs. Eidth Seipe (Tax Coll). Taxes 104 47 Romberger and Son Headstone 230 00 William J. Davlor Jr. Real Estate Appraisal 100 00 I Rep"isteT" of Wills Filinp" Inv. and Annr. 6 00 Re"ister of Wills Filin" Debts and Ded. 3 00 Recorder of Deeds l:~ Transfer Stamps 290 00 M; 11 A~. Mnt.nal li'i T"FL Tns Co. Insurance 22 00 I-In1~ "";~;t ',t"l u_ "al Rill (Not reimb" .. 10 1?1'l r."i <:t.whi te Executrix Fee 1. ~26 1~1 Robert J. Trace Attorney Fee 1.526 53 Reserved Filin" Acct. etc. 1nr1 11111 TOTAL $8.080 25 E:STATE: OF NELLIE MAY NELSON CAT' OF Boro of DATE OF FILING APPRAISEMENT j.y\t- ~ f t~ ~9 DATi: OF DEATH . , New Cumberland January 7. 1978 COMMONWEALTH OF PE:NNSYLVANIA COUNTY OF I, DAUPHIN }.., Thelma Guistwhite HEREBY CERTIFY, THAT. TO THE BEaT OF FUNERAL EXPENSES AND EXPENSES 01'" OECEAeED. AS DEDUCTIONS FOR MY KNOWLl!:DGE AND BELIEF. THE FOREGOING JIB /It JUST AND TRU e: IHATEMENT OF DEBTS, ADMJNJSTRATlON SUBMITTED TO THE ESTA,TE OF NAllip. M~y NA1~on INHERITANCE TAX PURPOSES. SWORN AND SUBSCRIBED BEFORE ME THIS 4th Dec~ber ' 78 tee,S lh~:L(;:::J fi"L..><-<- h,,-~fz~~4'- (L, 6.) DAYor' \tlIIM:'1...~,:~ ~~.jiv";'; (j)!li'rtr My Commission Expira~ Feb. Hi,1981 r RCC-3~ ~4.7"l1 .. . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT r', ; ur> }-'t} CUMBERLAND COUNTY OF ____________ This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of the County where decedent resided; Return is due within nine months after date of death, unless an extension is granted hy the Secretary of Revenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IMPORT ANT, IN TilE MATTER OF TIlE ESTATE OF c_J EXECUTOR AFFIDAVIT 01' NELLIE MAY NELSON -(STATE FULL NAME OF DECEDENT) Late of Np-w Cnmhp-rl ~nrl, Cnmhp"Y'l ~nn ~ State of ~eI!nsYlvani~L } os, County of _ Dauphin IXktJ{DciXWCDQ.r THELMA GUISTWHITE Executor of the estate of the above-named decedent being duly sworn, depose S and soyS Decedent died 7. (DAY) 19~{tcstote leaving a lost will, copy of which is hereto attoched. } (YEAR) ImtJCI(H _J!Ul Ue.:t'y. lMONTH) Name and address of attorney or } other authorited representative to whom cd) "0'''e'--.pond.~tH:-e should be moiled. Robert J. Trace j.llr,ocustl3treei;. H"EJ:'i_~burg ..J'''11''-~ 17101________ That as such Executrix deponent is familiar with the affairs of said estate amI tht:: property constituting { EXECUTOR.XDUO{DGXX~ the as sets 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 of another, or in decedent's individual name, with right of access by another as agent or deputy, with the c:\ception of the following: - NAME AND ADDRESS OF BANK OR o TH E R INSTITUTION THIS SAFE DEPOSI T BOX RENTED RELATIONSHIP OF JOINT " WHI CH DECEDENT RENTED A S_-,FE DEPOSI T BOX 'N NAME OR NAMES OF HOLDERS TO DECEDENT - --- ~'---~--~--- --~-- -----------. N~-~ -------_..~--- --.-.--- ~--,~~---------- - _"n___________, __n__________, That the conrcTlls of said safe deposit box or boxes are itemized under Schedules with the exception-of the following, for the reasons hereinafter set forth: of this return, Tlwt Schedu.'e 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 therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof as of date of dcath of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property whercsover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons giving also separately the accrued interest thereon, if any, down to the last interest day prior to decedent's death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of indebtedness of the United States to the de- cedent: <III obligations, whether by statute or agreement they arc 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, works of art, household furniture, horses, carriages, automohilc", 1I0a!s, and ~ny and all other personal chattels of whatsoever. kind or nature, left by decedent, together \vitll fhe fairly estimated market value thereof; all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the p<lyment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, p,ivillt'_ ill(' face value and estimated fair market value thereof, and if such estimated fair market value be !i::-;~ lhall Ihe face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys r:l)~lh:c 10 the cslalc from life insurance policies carried by decedent; all annuity and endowment contracts lhc i'rncccd:..; or \vhich were payable upon the death of the decedent; all and the corporate stocks and dividends dne (!l'-I<,'''I' :Ind 1Ir1l\<lid as or the date of death, bonds and accrued interest thereon to the date of decedent's Ej',:llll ;11),1 ,,~i"'1 1''',:'-:1nh_'nt securities owned by the decedent at the time of death, with thernarkct value there- (If' ;,1 "11..-1; f'I'\',', - In the case of securities o'f close or famil y corporations, the values reported are as 'far (is possible substantiated b;r 'financial statements o:f the corporations, showing the assets and liabilities thereo:f as o:f the date o:f death. The schedule also sets :forth the interest of decedent at the time o:f death in any co-partnership or business, and in support of' the valtw of such jnterr st there is illmexed to said schedule, :financial statements showing the assets and liabilities of said co-partnership or husiness., A copy of the co-partnership agreement, (if oral, a statement setting :forth the nature o:f the tl,~.?:repmf"nn together with a statement setting :forth the character o:f 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' 5 h,tel"Cst therein must be submittf'!d. It should also set :forth 1n itemized form, together with the fail" market value thereof, any other property owned or bequeathed hy the decedent at the Ume of death. The Schedule C attached hereto and made part hereo:f sets forth a true answer to '~ach in;;".:ir;v contained therein and in the case of transfers of property, real Qr personal, wi ';hin two y~ars of dnor.edc.t~tl s death, in contemplation of decedent's death, or intended to t.<ike effect in possession or enjoyment at or a:fter death, said schedule sets forth the nature and value of such pr0perty, to whom transferred, the relationship of the transferees to the decedent, the proportionate share - received by each transff'ree and all other facts of a pertinent nature regarding said trAnsfers. In the case of transfers intt",rl8'~ to take e:ff'ect in possession or enjoyment at or u:fter death, there if also at.tached to the schedule a cony o:f the deed, trust agreement or other instrument creating the trust. TheN~ Is also set f'orth tn said schedule a list of' all propert~y, real and personal, with its value, which pa~5es at decedent' 5 death b~' 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, hy the will, deed, or other instrument of anuther, with a copy o:f the instrument creating such power attached to the schedule. That Schedule 0 attached hereto and made part hereo:f sets forth t.he names and addreS5ps of aj \. persons bene:ficially 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 dme of decedent's death of all minors, annuitants and beneficiaries for lire under decedent's Will. It alsn contains a statement showing which of t.he beneficiaries named in the decedent's will, if any, died prior to decedent, the dates of their death, their issue, and the relationShip of such issue to the beneficiary. That S..-!>edule E attached hereto and made a part hereof sets forth all property, real ann per.- sonal, owned by the decedent jointly with another or ot.hers. including intan.ll;ible, standing in the namf' of' the decedent and others, plus the date and place' of record o:f instruments ef:fecting: the vestlture of real estate and the date of' acquisition o:f personalty, plus the name, address and relationship, if' any, o:f co-owners to the decedent. That Sc!>edule F attached hereto and made a part hereof sets forth f'Ully and 1n detail all debts and deductions claim~d :for and on behalf o:f this decedent's l~stRt~, lncludlng funeral expenses pai(~; family exemption, where applicable; costs of administra.tion of this estate; counsel fees and fudiciary' 8 conunissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death el:f the decedent; dehts and claims owing and. unpajd at time o:f death; taxes accrued chargeable for period prior to decedent's (leath (except those allowed unrler Section 651 o:f the Inheritance and Estate Tax Act); tO~f"ther with A statement o:f collateral pledged for obljga.~ tions, if any. It is agreed that the :fiduciary will present proof of' said claimed obligations upon re- quest, that i:f the amount actually paid in settlement of any fee, commission or debt is Ipss than the estimated. amount claiming and allowed, that the same will he reported to the Register o:f Wills, and that the amount o:f tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Seherlules "A", "B", "en, "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this 'tti ...................... day of. ...DecelJlPe.r Ch"'L'..."O~A'RYJ&~I~lk..J \lIIriSbUrg, Daupni n CounlJ .. Commission Exp"e, Feb, 16,1181 .. 19.7.8. .;}j:L.l~/f:KA.ftH~d.::ti~:&~.~ (Executor-A..l... .,.1.."""",,) ......5!f?J:lr;!,.(ig~....!?..tr~.e.:t............... (Street Number) N ewgt1lll)l~r.:J.,e.:!':<:l.,..J:'~l1,Il~.],79.Z()H. (City or Town and State) NOTE: Bef'ore signing affidavi t make sure all blank spaces in the af-fidavit and schedules annexed are f'illed in with details or the worrl "None", and in case the assets include rare and unlisted securities, securi ties of close or family corporations or a.n interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Sunmary" has been properly completed as above-directed. RC C-34 (4-73, . . COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY *' Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Property held by the decedent as tenant .in 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 ioint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.") The real property located In the Commol"twealth of Penn.ylvanla should be described by lot and block number, .treet and street number, together with a general description of the property, with a reference to the record of the conveyance by which the decedent took title; If a farm .tate number of a- cres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,ar. to be listed on Schedule HF" and must not be deducted from this schedule. (1) (2) (3) DEPARTMENT VALUATION CAUTION (Do not writ. In tills space) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH ESTIMA TED MARKET VALUE BEGINNING at a point at a steel pin on the eastern side of Bridge Street, which point is South 29 degrees 52 minutes 30 seconds East by same 183.21 feet from the intersection of 6th Street and Bridge Street; thence North 60 degrees 28 minutes 25 sec- onds East through the center of a partition wall between houses known as 533 and 535 Bridge Street, 54.7 feet to a point; thence North 59 degrees 19 minutes 30 seconds East 98.23 feet to a point on the western side of Maple Alley; thence South 29 degrees 52 minutes 30 seconds East by the western line of Maple Alley 30.24 feet to a point at an iron pin; thence South 58 degrees 39 minutes 20 seconds West 152.97 feet to a clay pipe on the eastern line of Bridge Street; thence North 29 de- grees 52 minutes 30 seconds West by the eastern line of Bridge Street 33.12 feet to a point, the place of Beginning. $29.000.00 · d (1. 000. 06 HAVING THEREON erected the southern half of a double two and one-half story brick dwelling house known as No. 533 Bridge Street. UNDER AND SUBJECT to restrictions, conditions and easements of prior record pertaining to said premises. BEING the same premises which Winfield S. Guist- white, Single Man, by his deed dated September 18, 1930 granted and conveyed unto Nellie Nelson which deed is recorded in the Office of the Recorder of Deeds in and for Cumberland County in Deed Book "Y", Vol. 10, Page 367. . Sale Price If. A.II-S.&" 8", Slit....... f!J . 'tIp/) 'I )~Ij al) .) - ,,\".'J~ "'IL,I"'LTH <.ii" t'::-NN~t....-;AI'I.1-\ '^RTME'H OF REVENUE RcAU OF COUNTY COLLECTIONS ANSFER INHERITANCE TAX SIDENT DECf:DENT SC:-:::D:";:"~ "A'~ "'" '''' ::. Y!r~t~.; r 1,,0,,- P, ~. "~'S [,_;\::::, ,k".-, ".....,... "'~:J R2A:" PROPERTY Real property in Pennsylvania, with sfatement 0"; mortf;oge eilcumbra~ces upon each parcel ot deotn of dece.. dent. Property held by the decedent as ;C:lO:1Z ;n common W:~~1 ono~h0r or o'i'her, shou[d 0e iaentirieC: f . 'h. 1 1 , '" , ~ h ' d ' . I '0 as to quantum 0 mterest ana t e estlmatea VQjUC snou;o oe ~,1at O'i t, e oece ent S Interest on y. II roperty neld os loint tenants witn rIgnt of surviors;-:i? OJ ~€:r.ancy by enzire~;es should he reported on Schedule HE.") , "~Ol property located In tno Commonwealth of Pennsy:van!a s:'ou~C: bo crlbed ;'y lot and block number, street and street num::'er. together wltn -'Meral descrlptlon of the property, with a reference to the record of tl10 -.veyance by whIch the decoGont tooi< tHle; if a farm stato numbor 0(, a~ "-; also statement af mortgage encumbrances upon each parce: at death ocedenf. Taxes, assessmcnh, accrued Interest on mortgcgos, ete.,are ~e lIsted on Schedule "F" and must not be deducted from ~{!ls schedulo. (., " (2) (3) OEPAR7MENT VALuA TIOi'li CAUT~ON. (Do not writ. In thl. space) ASSESSSO VALUE FOR YEAR OF DECEDeNT'S Di.:A7X ESTIMA TED MARKET VALUE 542 Bridge street, New Cumberland, Jne-half story frame dwelling). Rnd the Western 10 feet of Lot Martin Addition to the Borough as laid out by X. B. Cowden. Penna. l~o. 82 .: , of New I /3J(,IJ.DOJ (;wo and l $ y...,.0. 00 ;;; 1965.71v'( I, '\tp5.11 (One-S even th Interest) :'ot No. 81 an Plan of :ur"iberland ~ I c.e,;innin;; at a post on the westerly line of Bridge i :treet extended at the southerly corner of Lot ~o. I ~2, the property now or late of Maria Ross and I t..once alonG the line of said lot in a southwest- ~ er~y direc~ion. 175 feet, more or less, to the J e~5terly line o~ Third Avenue extended, and, ~ ;";:ience along the said line in a southwesterly l c~~ection, 25 :eet, more or less, to a ~ost a~ t~e: corne~ o~ ~ot ~o. 80, tae property now or :ate o~ [ '-:- ,cob Garver. thence on the line of s&id :'ot No. i~ 2:. soutt~east,wardly 175 feet, more or less, to the i ...:ester:y :ine of Bridge street extended, and ~.1ence alont.:, tile said line in a southeastor-ly c__rection 25 feet, more or less, to the place 0: Beginning. Said Lot being numbered on the Xartin Addition as laid out by X. B. Cowden as Lot No. 81. Eaving thereon erected the premises kno~. as and numbered 542 Bridge st., New Cumberland, Penna. See Jeed of Jaoob Garver to Hannah E. Guistwhite _,ted 4/25/1890, recorded at Carlisle in Deed )oo~ S, Vol. 5, Page 102. _~ebinnin6 at a post on the southerly line of ~ridbe street, and thenoe South along line of ~ot ,.0. 31, the property now or late of Hannah Z. Guist-j ,,~it,e, 175 feet, to the line of a public 8o::":"ey; t ,."nce along "he northerly line of said alley. I 3ou~t 10 feet to a post, thence by a line parallel~ ,~th :ine of Lot No. 81, East 175 feet to the line! ~ . Bridge Street, thence North along line 0: said ' ~~reet, :0 feet to the place of Beginn~ng. :~ee Jeed of Naria Ross to Hannah E. Guistwhite ~ated 12/31/1889. recorded at Carlisle in Deed 300k Q, Vol. 4, Page 218. ~anna~ E. Guistwhite , Widow. died intestate :eaving eiGht children to survive her. One child, -::~nfield G-uistwhite, widower, died intestate ~ 1~57 without issue and his 1/8 th interest ~c~he remaining seven children, they receiving 1.'7 th of 1/8 th or 1/56 tho ~,Cf~ ~:1is tOfo: opposite "real proper~y", Sc:,eou;e "A" in t~e X X X X X .... .,.. " I" '-. ........, on ti1e .ast page 0 t,11S :'e~l.."'''. "'O,c1~5.1 , . . .. " j; l'l..~ ~~-";-';" I, ":;0VC'::'~:"._~::"';:"':' (:.;':(~; r..,.........," .'-"'..... c.-J-:~/:c , ....,......."",.,,-...... c.. ..~ C>_ ..........--'- ............"'-.., Wido':1, l4Ili C~~';.;.."~~ EoS':.'....:;.:.:1 G. ~_v..........,~ .~:....:.....;....l'_ ...........~ l,....... ."'.....; _...o.:~...',.r.. V..' ..c\.r Cv--';"";';'Yy '2.;...;.:.;:.J':;J:\i~;;",; :.:<.....~....~:.....-' v_ .......... _".:..........'06 ..........:......~\- , . . ~'........-(.:.......-ll :1 I. r S-VZiu; liil.'"':Y:,7~;~ l\it~"dJlvw.ia. ?s;..;.......~y .,w.....N_" 0::;" r, .h . . . ""__......:..._....C ~..~..~~ .'.....'~....:..:.~"........'~;;......... " Ii i! " jl .' , ~ .;........... ~\;Q:t6.~:l~~::.;u.v ':..';...:..\.:;....~ (~2~..Cvv.w~ II i ;; :"\..:L.. . - her i,r.,T;":.':: C:SI::'~r '.i~co 'It' ~~~...:.:,,:;;~'l c,:::' _'_"'_''''''' c'04L1.'.~J of c'w-.roG:t"k'lJ.. .s-~.:".;;v v'" ';.J~~~...;./_\ ____.'_.,~ '",,,;';..\.J to f,J."Cl;.;7VGJ 'OJ Dccl-:(Jl. __w. A.::;.;,.>,,;"'....... ~~....~_ ''''''__'___'~' :..~.-'" . -. ......,.. ~J,",'" '".......... -..1_ \,.I,. :~::.:.~:;~~-..:~"..:.....::/ .....:.-....-.~-....- ........ '\ " fj ~ .'., 1 ... .' _;;......"'" ...1,,0' __..... -, r.;x.l'I ,.~~r;a at oil point &t Co ou'';"".;_ r~:"J;. ~.' J Ji:.4.', ...~ ~Ol,.\\';..... 2~ ';'v:>''':'v.,j ;....; ~~.:"''':''....'"...". ~"~ ';';:,.') ~:''''UJ.''';\,.'c'~ior.. ot G"C~.. ......_ .....\...... ,-_~.~.... ooJ_ _'_ "'.._...,: "'-. ..........,._..... "...:..~.;,~.: v.. ooJ~..' ...: .....~ '- -. -, ~ -..... --...,- ........ .,-,' _........1...-- - ,....... _ ....~.....,.-...w.; . " .;...'........_.c...: ..I:..:.........~~ ~ ~..v _ ...~..) ~j ~o;,.-cc.~-~..:.'~ ::........ ....__>.1. . ,0',.:'" c.~ 5;') ;:...:.;.-;.d :J35 ";":"~::'"",........ '., -""', '. .',." - ~.,:"~f);--,, ;,"" _'....;.,...::_....,..:;.." .. /""'........ ," .::...~.::::.-~co .G';:<.:..'~:~ :.:." >...;".'-'_.~:_"..- ....",...1~>, "~l:"'\JJ )C..':J.. ~-'c..,;... "v. .'~'_" \.-1<._- ~'d BC':'O.:"';::':;" 'do.;.';; l~'::':..'....'! '" ".. ,'W"'" '. .F'.-",.. .~o _',"-_n"~ ....t) ...'_..;... ",'.., .....-.. _.. .110,.: ...........'.". ' -~...~. ,~...,_., ........ ,'... ......~ "--~.......... ........ "". ......... .....'--,......- ..V,." "-'.. _-)v ...." u_ .......j~ ..., \,;t.~'~:':'co : .."J:~'~~.. :~~ l....,..,.,~.', -.~ :;,.:. ...".__~,~....._^, ;""--J ._'''....'-'_ ~...... ~,,_..,... 'v',./ ....._\C; ....,....__..__~. ___.... o~ i." _(~;:;,J ~trcv-:. )).1.2: ............... .~u '.. :.-:.,:,i;.:~..... ",,~'_ __......... ~:._ """,,.;.........,.........,_.... IL\V_ .~" '~~.:':"JDr; (::1'\;:';;;';';,,"':" .~::;.-.:.' ~~:_..,....'_.':;;:... ..-.-.:.,,, -.. ............~...._.... ''';\'.'(; ~:':"...... ...:........__._._ U.l(::;..'~.ir~ hOUDe lc.::4..J'~I'.:i> ,;J,;";; :'~v. 5:':'- ......~..:...~"""'.... .;...'...............'.i. ""..."--...... " .' r:;,"'.'~c:' CO~ThIONWEALTH OF PENNSYLVANIA Tf\ANSFER INHERITANCE TAX ~..... ~ TmSIDENT DECEDENT SCHEDULE ItB" PEJ\SONAL PT\OPERTY I INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned lndiVidually by the decedent, at the time of' his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, hut payable at death to another or others, including but not 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 lurnishings, books, paintings, automobiles, boats, etc.) Intangihle personal property, such as bonds, treasury certif'icates, 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 f'irluciary jn said capacity, partnership interests, interest in anyundistr1buted estate of' or income f'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 ESTIMATED MARKET VALUE UNIT VALUE 1. One (1) $500.00 H. Bond- DI0655168 H (Jan. 1959) One (1) $1000.00 H. Bond Ml5849215 H (July 1961) One (1) $1000.00 H Bond M15849216 H (Dec. 1960) .fou,oO $(~) ')OtJil.(JO (b289.?-<D I);:;;;i;no (I.674.~ /' 1.482.00 V' 1"'~,7!r ~_~~l) ./~ \~ Qr6.94-:' 32.'h1J... (269..::V 2. 3. 4. 114 Shares CCNB Common Stock @ 13. ~) IL~1!( 5. 6. 10 Shares-- Madison Fund 5 Shares--Penn Dixie Inc. (Common) @ 3 1/8 7. 7 Shares--Rapid American (Pfd) 7 Shares -- General Electric (Common) @ 57. _~ Y7S1'17!l @~ 8. [nsert this total opposi te "Personal Property", Schedule "B" in the "As Reported" coluITUl on the last page of' this return. x X ., $6.533.78 ) l. - ~ DEPARTMENT VALUATION (Do not write in this space) 500, cb 11000.00 1)006. 00 IJ 1-\ '& a. 00 n,~. 1S 1S".v3 ,aqq, DC 334'. II, 1-\ '8'5,+.5,"\ ) RC(Jo- 36 C()MMP~WEALTII OF PENNSYLVANIA .i'HA\'~t.'FH I\'HFIUTAI\'CE TAX SCHEDULE "c n TRANSFT~nS ~..{ ~t t\ ~~ I\ESTllE~l' DFCEJJI.;NT (1) Did decedent, within two years of'death, make any transf'er of any material part of his estate, without receiving a valuable and adequate consideration theref'or? (Answer yes or no) No (~) Dirl rlecerlent, within two years or rleath, transrer property rrom himself' to himseH anrl another or others (including a spouse) in joint ownership? (Answer yes or no) Nn (3) If' the answer to (1) or (2) above is in the af'firmative state: (a) Age of' decedent at time of transfer (b) State of' decedent's heal th at time of making the transfer. (Note 1). (c) Cause of' decedent's death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration theref'or which was to take ef'f'ect in possession or enjoyment at or after his death? (Answer yes or no) No (a) Was there any possibility that the property transferred might return to transf'erer or his estate or be subject to his power of' disposition? (Answer yes or no) (b) What was the transferee's age at time of' decedent's death? (5) Did decedent in his lif'etime make any transf'er without receiving a valuable and adequate consideration therefor under which transf'eror expressly or impliedly reserves f'or his lif'e or any period which does not in f'act end hef'ore his death: (a) The possession or enjoyment of or the right to income f'rom thE.' property transf'erred? (Answer yes or no) No (b) The right to designate the persons who shall possess or enjoy the property transt'erred or income theret'rom? (Answer yes or no) No (0) If' the answer to (5) (b) above is in the af'f'irmative, state whether the right was reserved in decedent alone or others (7) Did decedent in his lif'etime make a transf'er, the consideration f'or which was transferee's promise to pay income to or f'or the henef'it of' care of' transf'eror? (Answer yes or no) lln (8) Dirt decedent, at any time, transf'er property, the beneficial enjoyment of' which was subject to change, because of a reserven power to al ter, amend, or revoke, or which could revert to ctecedent under terms of transfer or by operation of law? (Answer yes or no) No (9) If' the answer to (8) above is in the af'firmative, was the power to al ter, amend, or revoke the inter- est of' the benef'iciary 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 af'f'idavit by the attenrltng physician as well as a copy of' the death certificate. NOTE 2: If' answer to any of' the above questions is yes, set forth below a description of' the property transf'erred, it's f'air market value at date of death, dates of' transfers and to whom transferred, with relationship of' transferees to rlecedent, if' any. Submit copy of any trust deed or instrument, if' trans- f'ers are claimed to be non-taxable, also submit detailerl statement of facts on which satrl claim ts based. NOTE 3: List ~)plicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION MARKET VALUE (Es tima terl) DEPT. VALUATION (Dept. Only) Nof\l. NONE Insert this total opposite "Transfers", Schedule "e" in the "As Reported" column on the last page of this return. 't\.\6\LQ..., \ '.' LAST \~ILL AND TESTAtTh;"IlT I, NELLIE ~~y N~SON, of the Borough of New Cur.~erl~~Q, Cur.~erland County, Pennsylvania, bei..""1g of sound ~'1.d, memory and understanding, do make and publish this my Last Will and Testament, hereby revoking and making void all former wills by me at any time heretofore made. And First, I direct that rr~ funeral be conducted in rr~uer correspond- ing with my estate and situation in life, and that all r.~ JUS" debts and funeral expenses be fully paid and satisfied as soon as conveniently may be aft e." my decease. As to such estate as it hath pleased God to int~~st ~e wit~J I dis- pose of the same as follows, viz: And Second, I give, devise and bequeath my real estate know<, as No. 533 Bridge Street, New Cumberland, Pa., to my sister, Esther G. Shupp, if she survives me; but if she predeceases me then I give, devise and bequeath the same to my nephews, stanley Shupp, Jr., and Gerald G. Shupp, in e<;.ual shares. If either or both of my said nephews predecease me, then I give, devise and be- queath his or their share to rr~ then living hereinafter na..-ned sisters, in equal shares. And Third, I give, devise and bequeath my undivided ir,teres" in ana "0 real estate known as No. 535 Bridge Street and No. 542 Bridge Street, ~ew Cumber- land, Pa., to my sisters, Amanda E. Guistwhite, Esther G. Shupp, Har41ah Irene Kingston and Thelma Guistwhite, and to my brother, Ray Guistwhite, in equal shares. However, if any of my said sisters or my said brother shall predecease me, I give, devise and bequeath my said undivided interest in and to said pieces of real estate to such of them as shall survive me, in equal shares. And Fourth, I give and bequeath all the rest, residue a..~d rerr~inder of my estate, including all jewelry, personal effects and monies, in equal shares, to my said sisters who survive me. I hereby nominate, constitute and appoint my sister, Thelma Guistwhite, to be the Executrix of this my Last Will and Testament, if she survives me; but. if she has predeceased me, or if it cannot be determin~whether she or I died "" first, then I constitute and appoint my said sister, Esther G. Shupp, to be the -1- ~ ..\.. Executrix of this my Last vlill and 7esta..ien't.. In Witness wbereof, I, Nellie Y~y Nelson, the Tesi:.atr::.x, have I 6 '7::6- day of to ",his, ~ Last Will and Testamen~, set ~~ ndr~ unQ seal, this July, A. D. one thousand nine hundred seve~ty-one (1971). IlL-' Z P--L~ "rv1.d~ Ao/1/u (SEAL) Signed, sealed, publishe~ and cieclared by the above nameQ Nellie ~~y Nelson as and for her Last W~ll and 7est~entJ in tGe presence of ~S, w~o navQ hereunto subscribed our name~ at her request as witnesses thereto, ~. the presence of the said Testatrix and of each other. ('\ t' . i / / (;/I/1/.> Y'lCoJO,rl--<..- /<J'VJJ1Nr~~/,'j/ '-Yi-9 C. ~ /J ~ ! -2- RCC-37 02-63) t'mlMO~\\"EALTH OF PEI\"SYYL\NIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES \ h 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 a.e an interest, vested. contingent or other~ are involved, set STATE YES IN ESTATE wise in estate) forth this fact.) OR NO BIRTH Esther G. Shupp Sister Yes Legal 1/7 th 542 Bridge St and 542 Bridge Street all of 511 Bridge St. Ne. New Cumberland, Pa. 17070 Cumberland, Pa. and 1/3 rtema.maer Hannah Irene Kingston Sister Yes Legal 11!? t"h <JJ.? R,.inaA St 324 Pine Street New Cumberland, Fa. and Steelton, Penna. 170Q2 1/ J rd Rel1l8i nder Thelma Guistwhite Sister Yes L"",,,' l/? th '142 Bridge st. 542 Bridge Street New Cumberland Pa. and New Cumberland, Pa. 17070 1/1 rd Remainder Ray Guistwhite Brother Yes Legal 1,/" H. <JJ.? R,.inao "''It 'i'lq Market Street New Cumberland, Pa. New Cumberland, Pa. 17070 I Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE NON E ~ o . ~~- ~<,. "t'i: e .;:;.::: e .- aJ :::l E-- _ 0. 0 - E U 10:: ~u'" o ~ "Et:;t: U ~ 0 ~ E fr ~ <t: Real Property Personal Property Transfers SUMMARY ....(Seh. "A") ..(Seh. "B") . ..(Sch,"C") (::?c:IlE:) (1 ) (As Reported) $ ... 30.965. 7l $6.533.78 $. ....None $. ...1.770.66 $ $ . .....39..270.15 (2) (As Determined) $ $ $ $ $. $ Gross Taxable Estate. RCC':38: ~ RESIDENT DECEDENT SCHEDULE" E" JOINTLY OWNED PROPERTY '* COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This schenule must disclose all property, real and personal, owned by the decedent jointly with another or others, including intangibles, standing in the name of' the decedent and others. List real estate f'irst. as enti reties, or joint tenants, giving brief' description, as indicated 1mder Schedule "A", plus the date and place of record of' instrwnent eff'ecting vest! ture, but rIo not include entireties or out of state real estate value in estate valuation column. Personal property should be listed as in Schedule "B", plus date of' acquisition, and the name, address and relationship (if' any) of' co-owners to the de...e,ient. Description of' Property, Date of Acquisi tion, Name Address and Relationship of Co-Owners, and Place of Record of Instrwnent, where Real Estate. 6C'x 'X ::so ::so::x>:> ><:X?58 >0< 00:> ::x> ::xx::x>:> ::-::so 00 <>o::X> c>< &; ~ unit Value percentage Share Estate Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of' Value of' Entire Decedent's Property Interest 66 <X X's< ~ 0< x;>:> ::x>::SOQ< Z?58& ? 76 ~() y/V" r1i:~~ro] /) [; ~ 0 /0 tJ 1'6D.OO 1. 120 Shares CCNB (Common) @ 1). Cert. ~ 002045 dated March 26, 1970 Nellie Nelson and M. Stanley Q. Shupp, J . 1 "2 / 2. One (1) $100.00 E Bond 1 70.2f / ~o, 17 ~ 10.d.~ No. C-45127007 E ----March 1965 ,- Nellie Nelson or Esther G. Shupp / ). One (1) $100.00 E. Bond t 70.22 /4 D, l; 1./ 1o.a~ No. C-45127008 E -----March 1965 Nellie Nelson or Esther G. Shupp .- ~ 4. One (1) $100.00 E. Bond 1 70.22 I !.fl), '11.1 10. C). No. C-4512700 9 ,- Nellie Nelson or Esther G. Shupp Total ~'-'-~ ~/'/ " I'-~~' 770 . 6t Insert this to tal oT'Posi te "Join tly Owned Property", Schedule "E" in the" As Reported" colUlTD1. on the last page of' this return. Q9o.101o --- . *' REV-~18 (8-78) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT Thelma Guistwhite 542 Bridge Street New Cumberland, rA 17070 (Executor or Administrator) In Re: Estate of l;ellie May Nelson Cumberland County - Fi Ie No. 21-78-0084 Deor Hrs. Guistwhite: You ore hereby notified thot the original appraisement in the estate of Nellie May Nelson hos been filed in the office of the Register of Wills of Cumberland County on February 28 ,19~, Said oppraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total 30,965.71 4,854.54 Hone 990.b6 :;;3b,81O.9l As to such tax that is paid within three months from date of death, a live (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 may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. ~73. , Date February 28, 1979 Signed Title. Administrative Officer ,f.......__________ Note: This is not a bill. ----- . . REV-457 (8-78) DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG, PENNA. 17105 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE February 28, 1979 COUNTY FilE NO. Cumberland 21-78-0084 Whereas, Hell ie May lie 1 son late of NeH Cumberland in the County of Cumberland Commonwealth of Pennsylvania, having died on the 7th day of January 19 78, seized and possessed of an estate 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 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 and assess transfer inheritance taxes at the lawful collateral rate on any such future interest DESCRIPTION OF ASSET UNIT Appraisement VALUES Made for Inheritance Tax Purposes Real lroperty $ 30,965 71 Personal J:roperty 4,85lt 5L~ Joint-Held Property 990 66 Transfers lIone TOTAL ASSETS 36,810 91 - Have been duly sworn a~gording to law, I do hereby certify that the above appraisement is made in conformity with the law on this th day of . . . ' Feliruary 19 -12-, , - , '. \_,~ Appraiser (Number and Street) Harrisburg (Post Office) , Penna. >, I- '"0 c,. ~ r---: '" Z '" " w ~ '" 0 :2i '" ~ \.) 0 ~: w '" .....: en Q CO: U"\: 00' <( ....: N; UJ ,..." ...... ::l a: "" "" N; D- g ....: .... Z D- O: UJ ~ <t ...< "0 .. ....: > X ~ c f'.; UJ DQ <t ..... oj >< ~ a: I- 0 .... ~' ...,. ~ ..... ... '"': <i u. '" '" , " w '" 0 " <Il: ",' .,j '" '" ~c u ~ :,.. .!l ::1: t:>- O .. 0 '" ~ ~ 2 '" c, Z ~ e c: ~ l;:1 ~ J- "- C'-'i:1 <t kl ;:l '" ::1 cj: '" ..... 0 '" '" .,j I- >-=i u ...,: -'<: 0 ",' z a "iiJ .iiJ ~ " ...< 8 ,'" " UJ n. a a '.!l a: ...< g 2 .....:..,~ w "" Q '-< '"0 ~ ~ ~ :I: ~ '" N: '" x J- ..<:: ..<::' ~ ~ a: '"0 0 ~u z ". '" '" ~ ~ ....: 's, ~ <! '" ~ EO '"0 '" ..... '" " I- '" EO '" l1. 0 0 '" z Q 0::; 0 UJ .,j '"0 ..0 <l:: '" '" ~ '" w ..... '" .S '" 0 1: '" '" n; '"0 0 0 "iiJ " .g ~ '" ;;; '-< ",' '"0 0 '(j) '" ~ w ~ n. "" '" ~ 0 '" 0 n. 8 ~ ~ '" ~ ~ ~ ~ a: &; t;; 0::;