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HomeMy WebLinkAbout03-20-79 ~ COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS :-;:/-7;-;// *' . , R,Ce.-33 (4-73) RESIDENT DECEDENT COUNTY OF Cumher] Ann IMPORTANT, 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 by the Secretary of Reuenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF 1 AFFIDAVIT OF -m-J =:- County Murdock McLeod - (STATE FULL NAME OF DECEDENT) Late of Cumb er land State of Pennsylvania J" County of Dauphin ~"llr:mr Thomas W. Walker. Vice President & Trust Offi~er of the estate of the above-named decedent being duly sworn, depose and soy Executor Decedent died J anuarv (MONTH) Nome and address of attorney or } other authorized representative to whom all (:arresponden(:e should be mailed. 28 (DAY) 19~{~estote leaving 0 lost will, (:opY af which is hereto attached. } (Y EAR) rntestate Thomas W. Walker. Vice President & Trust Officer of Dauphin Deposit Bank & Trust Co. 213 Market Street. Harrisburg. Pennsylvania 17101 That as such r.o-,F>VPC'l.ltor deponent is familiar with the affairs of said estate and the property constituting (EXECUTOR-mucIiOXX~) 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 of 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 INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT Dauphin Deposit Bank & Trust Company Murdock McLeod 213 Market Street Harrisburg. Penna. That the contents of said safe deposit box or boxes are itemized under Schedules B with the exception'of the following, for the reasons hereinafter set forth: of this return, That 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 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 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 mone:ys 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 iC, decedent's death in the case of savings banks, and to the date of decedent's death in all other cases; ail bonds, postal savings, treasury certificates or notes and other evidence of indebtedness of the United States to the de- cedent; all obligations, whether by statute or agreement they are designated as tax free, of the llnited 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, automobiles, boats, and any and all other personal chattels of whatsoever. kind or nature, left by decedent, together with the 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 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 less than the face value, it sets forth brierly the reasons for such depreciation as to each item; all moneys payable to the estate from liFe insurance policies carried by decedent; all annuity and endowment contracts the proceeds of which were payable UpOll the death of the decedent; all and the corporate stocks and dividends due thereon and unpaid as of the dale of death, bonds and accrued interest thereon to the date of decedent's death and other inveslmi.-:ll sl'curj(i<:s o\\neJ by the decedent at the time of death, with the market value there- of at such time. - In the case of securities of close or f'amily corporations, the values reported are as f'ar as possible substantiated by f'inancial statements of' the corporations, showing the assets and liabilities thereof I1S of the date of death. The schedule also sets f'orth the interest of' decedent at the time of' df'ath in any co-partnership or business, and in support of the value of such interest there is annexed to said schp(lule, t'inanctal statements showing the assets and liabilities of said co-partnership or business. t\ C(YjlY liC thp co-partnership agreement, (if oral, a statement setting forth the nature of the d,lSreement) tOgPtil", ;o;ith a statement setting f'orth the character of the business, its location, and such other facts j',-'n,..hli,';([ t.o the husiness as may be pertinent to a fair and just appraisal of the necedent's interest thf'r.'in flWSt hf! submitted. It should also set f'orth in itemized form, together with the fair market value ther('()~' ''tHY (lther property owned or bequeathed by the decedent at the time of death. The Scf>edule C attached hereto and made part hereof' sets forth a true answer to each inquiry contained tht.'rein anrl i,n the case of transfers of'property, real or personal, within two years of' decedent's denth. in contemplation of' decedent's death, or intended to t'1ke effect in possession or enjoyment at or af'tpr death, said schedule sets forth the nature lind value of' such property, to whom transrf~rred, the relationship of the transferees to the de cerlent, the proportionate share received by each transf'eree and all ot.her facts of' Ii pertinent nature regarding sairt transfers. In the case of' transfers intenrled to take effect in possession or enjoyment at or af'ter death, there is also attached to the schedule a COllY of the de~~d, trust agreement or other instrument creating the trust. Ther'~ is also set f'orth in said sched.1llf' !l list of' all property, real and personal, with its value, which pa~ses at decedent's death tJ;>O' virtue of the exercise by decedent, either individually, orjointly with another, or any power of appoint- ment vt..",ted in decedent, either individually or jointly, by the will, need, or other instrument of another, with a copy of the instrmnent creating such power attached to the schedule. That Scf>edule D attached hereto and made part hereof' sets fo!"th the names anti addresses of Hll persons benef'icially 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, to,lSether with the ages at the time of' decedentls death of all minors, annuitants and beneficiaries for life under decedent's Will. It nJso contains a statement showing which of' the beneficiaries namerl in the rlecerlent's will, if any, died prior to dpcertent, the dates of their death, their issue, ann the relationship 01' sllch issue to thB i)("nf>ficiary. That Scf>edule E attached hereto and mane a part hereof' sets t'orth all property, l'Ntl and per- sonal, owned by the decedent jointly with another or others, including intan):!;ible, standing; in the name of the decedent and others, plus the date and place of' recorn of instrwuents etTecting the -..estiture of' real estate and the date of acquisition of personalty, plus the name, lulcll'ess and rl~lati011s11jJl. if :\11,., of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets 1'ort.ht'Hl-!\., rUld in ,j.'t',iJ .'lll tletl1,;.: and deductions claimed f'or and on behal l' of this decerlent's estate, includillJ!.: nlllcrul eXIHmses paid: f'amilyexemption, where applicalllej costs of administration of this estat...; eOlnl~~.~l r~'~~s :I.nd I'lldicinry' ;-, conunissions paid or to be paidj cost expended for burial trusts, tomllstont's or J!.:r.'\\i"Tj'lrkel'~. ;All''. r.~li- gious services, in consequence of' the death of' the decedent; debts and claims owing ann unpaid at time 01" death; tFtxes accrued chargeable for period prior to decedent's rleath (except UlOse allowerl lUlltf>!' Seetinn 651 of the Inheritanee lind Estate Tax Act): togpther with a stat.em('llt .-d' en11:th'l'.'l1 l'!pd,'~~"l t'n!"" \ltJli.,!!',- tions, if' any. It is agreed that the fiduciary will present proof of said claimpd obli,'~"Li()lls lljl\)1l 1".'- 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 Wllls, and thaI the amount of tax assesserl can be reassessed in accorctance therewi HI. That the totals of the appropriate columns in Scherlllles "A", "B", "en, "E", ano. "F" as directed. therein, have heen carried forward and properly register-ed in the Sununary. DAUPHIN DEPOSIT BANK & TRUST CO., :;~c~ )l JR/Le of Murdock McLeod . V\~!' Prl"sident /)c. Tru~t Off2:Fer r By. ~~tc'i~~~~~71 ~.......... Subscribed and sworn to before me this ;?'JL:k. ..... 19..'I~. day of .cl.<>t --i> n-;::} l' ..:\G....c.Cf'CC?; \'-. ..1".:,Xc. NOTARY PUBLIC By: (~~) By: My (o;nm:ssion EXi'lfCS Dec"milu l, 1980 HarrisbufI;l. PA Dauphin County (Cit1f., or Town and State) NOTE: Before signing affidavit make sure all blank space~l(n~cr;f~k~Ff'Pd~vltHJlnrrf~~RM~~tl~litJ~lll;~J~O:lre filled in with details or the worn IlNonell, ann in case the assets include rare ami unlistect securities. securities of close or family corporations or !in interest in any co--partnership or business, ttl<'tt. the data Ilnd statements required umler the parap;raph ahove relating to Seherlule "il" are attacherl. .\1 so milk\' certain that colunm #1 in the "Sunnnary" has been properly completed as Ilhove-rl1rected. RC 01>34 (4.i3l COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY *' Real property in Pennsylvanio, with stotement of mortgoge encumbronces upon eoch parcel ot deoth of dece- dent. Property held by the decedent as tenant in common with another or other, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held as joint tenants with right of surviorship or tenancy by entireties should be reported an Schedule "E.") The real property located In the Commo.,wealth of Pennsylvania should be described by lot and block number, street and street number, together with a general description of the property, with a r.ference 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 uFn and must not h. deduct.d from this schedule. (1) (2) (3\ DEPARTMENT VALUATION CAUTION (Do not writ. In this space) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEA TH ESTIMA TED MARKET VALUE Real Estate located Beach Farm Road, Wormleysburg, Penna. more fully described in Deed dated May 21, 1959 and recorded in Deed Book D, Vol. 19, Page 225 Appraised value - $100,000.00 '" 1100,000.00 Insert this total apposite "real property", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. 1100,000.00 RCC-35 . COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX '* RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.D.D. U. S. Savings Bonds and tenta- tive 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~icates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or rlividends, salaries or wages, insurance pay- able to the estate or rirluciary in said capacity, partnership interests, interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another, even though located outside of the State, at the time of death, should be listed in this schedule. Item No. ITEM List and describe fUlly ESTIMATED MARKEr VALUE UNIT VALUE CASH & CASH ITEMS: Received from American Express Company - Refund on Travelers Cheques Medicare reimbursement \. ~OO.OO '" 765.16 SECURITIES: 40 Shares - Atlantic Richfield Co. $2.80 Cum. Conv. Pfd. Shares - AT&T Company Shares - Atlantic Richfield Co. Common Shares - Cincinnatti Bell, Inc. Shares - Dauphin Deposit Corp. Shares - Dressler Industries, Inc. Shares - Exxon Corp. Shares - Ford Motor Company Accrued dividend Shares - General Motors Corp. Accrued dividend Shares - Georgia-Pacific Corp. Shares - Gulf Oil Corp. Shares - Harsco Corp. Accrued dividend Shares - International Harvester Co. Accrued dividend Shares - Louisiana-Pacific Corp. Shares - National Central Finance Corp. Accrued dividend Shares - New England Telephone & Telegraph Company Shares - Pacific Gas & Electric Co. Accrued dividend Shares - Philip Morris, Inc. Accrued dividend Shares - Standard Oil of Calif. Shares - Westinghouse Electric Corp. \. \ 2,168.65 326,032.43 "2,167.50 \14,859.00 \. 2,821.00 '0,225.00 \z ,908.13 '1,124.22 \ ),0.00 3,,671. 72 \ '63.00 <8,095.31 '" 2,459.38 1,491.88 22.00 "- 1,581.25 \ .28.88 1,230.00 3,555.00 '52.14 " \88.69 1,~54.03 \ '39.50 10,321. 88 \ '74.25 ~ 9,009.00 1,420.00 5698 48 508 91 160 66 75 63 330 100 55 55 96 158 14 79 180 252 80 $250.00 U. S. Bond Bond Bond Bond Bond Bond Bond Bond Bond Bond Savings dated dated dated dated dated dated dated dated dated dated Bond Series E Dec. 1963 April 1964 Aug. 1964 Dec. 1964 Feb. 1964 Oct. 1964 Oct. 1963 June 1964 Aug. 1963 Feb. 1965 \361.67 $25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 Insert this total opposite "Personal Property", Schedule "B" in X X the "As Reported" column on the last page of this return. DEPARTMENT VALUATION (Do not write in this space) '""2.00'00 I c.,S Ll" 2-,I.(,,'aio<; 3-2-10 ,0>'"'2-.4 S '"2.., llot.<;o l'-\.,\3SC(.OD L-\o8"'2--\.,OQ Co, ..."'2-"5.00 :L,4De..L3 .., l L '-l ' 'L- <..- - I bo.o a .~ Co. '-1l , "'1 '- 'to'3>.Qo 8.-, eC, 'S .3\ ""2, Ll ",,'\.3'2> \,...411.\.913 "2- 'Z ,0 '" (,<;'2>\....<=; '2-'C,. tI 'I; \.....'2-;,0.00 '3,5"5<;.00 '5'2.l'-( LU313 . (., '\ \','854-.0'1 '3'\.S c> \'0... o,L\ .~ ~ '--('-I.,,-S '\....Oo'{,OD l....Ll.LO.O" '3>(., l."'\ :RCC -35 ' RESIDENT DECEDENT SCHEDITTJE !l Bl! l'EilSONAL PllOPEHTY fl.. Il~. . :~;, t\' ~ Co~t\!ONWEALTH OF 1'I<:NNSYTN,\NL\ Tr~\NS}~H INHEHITANCE TAX INSTRUCTIONS: This Scherlule mllst disclose Cll1 tangible 1l1lli intangJble personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jo.intly with another or others must be listed nnder Schedule "E". Intangible personal property, ti tIed in the name of' the decedent, but payable at death to another or others, including but not I1mited to P.O.D. U. S. Savings Bonds and tenta- tive trust acconnts, must be listed, despite the f'act that they are not of the administered estate. Tangibl e personal property 5110111(1 he listed fir'st (e. g. Jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, snch as bonds, tre/l.sury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or rlividends, salaries or wages, insurance pay- able to the estate or fiduciary in sa.id capacit~,_, partnf'!rship interests, interest in anyundistributed es tate of' or income from any property held in trus t 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 Llst and descrihe fully UNIT VALUE ESTIllATEIl MARKRI' V AI,UE DEPARTMENT VALUATION (Do not write in this space) MISCELLANEOUS: University of Nevada Centennial Coin Connecticut Mutual Life Insurance Company, Policy # 1732911 insuring the life of Nancy McLeod (owner Murdock McLeod) Golf Clubs & bag - Appraised value 1977 Cadillac Fleetwood - Appraised value \ $ 1.00 Loo L. \ - 879.60 6 -ttu" Q "- , 50.00 C;o .00 8,050.00 t6,oSo.OO $ 416,131.27 4'-'" ,D(.L.I Insert this total opposite "Personal Property", Schedule "B" in X X the "As Reported" colunm on the last page of' this return. RCC- 36' CUMMUNWEALTH UF PENNSYLVANIA TI{AN.'FFI\ INHEI\lTANLE TAX SCHEDULE "e" TfUNSFEllS ImSIllENT m:CEllENT (1) Did decedent, within two years or 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 (2) Did 'lece,lent, wi thin two years of death, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) No (a) If' the answer to (1) or (2) above is in the affirmative state: (a) Age of' decedent at time of transf'er (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 lif'etime, make any transfer of' property without receiving a valuable or adequate consideration therefor which was to take eCCect in possession or enjoyment at or after his death? (Answer yes or no) No (a) Was there any possibility that the property transCerred might return to transferer or his estate or be subject to his power oC disposition? (Answer yes or no) (b) What was the transCeree's age at time oC decedent's death? (5) Did decedent in his lifetime make any transCer without receiving a valuable and adequate consideration therefor unner which transferor expressly or impliedly reserves for his liCe or any period which does no t in fact end before his death: (a) The possession or enjoyment oC or the right to income from the property transCerred? (Answer yes or no) No (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) No (6) If' the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others (7) Did decedent .in his lifetime make a transfer, the consideration for which was transferee' s prom.ise to pay income to or f'or the benefit of care of transferor? (Answer yes or no) No (8) Did decedent, at any time, transCer property, the beneficial enjoyment of which was subject to change, because of a reserveil power to al tel', amend, or revoke, or which cOllld revert to decedent tmder terms of' transf'er or by operation o-f law? (Answer yes or no) No (9) I-f the answer to (8) above is in the afTirmative, was the power to al tel', amend, or revoke the inter- est oC the benef'iciary reserved in the decedent alone or the decedent and others? (Answer yes or no) Nn NOTE 1: The answers to these questions should be supported by af'f'idavit by the attending physician as well as a copy of the death cert.i f'icate. NOTE 2: If' answer to any of the above questions is yes, set forth below a description of the property transCerred, it's f'air market value at date of death, dates of transfers and to whom transferred, with relationship of transrerees to decedent, if any. Submit copy or any trust deed or instrument, ir trans- Cers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: List appl icable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPT ION MARKET VALUE (Estimated) DEPT. VAI,UATION (Dept. Only) None 20 shs. American Telephone and Telegraph Co. stock was given to each of the decedent's 4 grandchildren and his wife in the summer of 1977. 5""1-2.2.- fIJI-'/: '1"0 I/.t; 1 :L~. () t1 Insert this total opposite "TransCers", Schedule "C" in the "As Reported" column on the last page of' this return. ~vu I'H."'>HIH IHIKU ..::>IHE"EI LAST WILL AND TESTAMENT OF MURDOCK McLEOD I, MURDOCK McLEOD, of Wormleysburg, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and ,ieclare this my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. ITEM I: I direct that all inheritance and estate taxes be- coming due by reason of my death, whether such taxes may be payable by my Estate or by any recipient of any property, shall be paid by my Executors out of the prop- erty passing under this Will, which is not specifically devised or bequeathed, as an expense and cost of administration of my Estate. My Executors shall have no duty or obligation to obtain reimbursement for any such tax paid by my Executors even though on proceeds of insurance or other property not passing under this Will. ITEM II: I hereby exercise all powers of appointment which I may have at the time of my death in favor of my Executors, and all property subject to all such powers of appointment shall be included in my Estate. ITEM III: I give and bequeath all of my household furniture and furnishings, automobiles, books, pictures, jewelry, china, linen, silverware, wearing apparel and all other like articles of household or personal use and adorn- ment to my wife, KATHRYN S. McLEOD, if she survives me. Ii Kathryn S. McLeod predeceases me, I make said bequest in equal shares to such of my children as survi ve me. At the time of the execution of this Will, my wife, Page 1 of 6 pages. c " .,' Kathryn S. McLeod, owns a substantial part of the furniture, books, pictures, china, linen, silverware and other like articles of household use now in our home. ITEM IV: I hereby give and bequeath TEN THOUSAND DOL- LARS ($10,000) to the UNIVERSITY OF NEVADA, my Alma Mater, with the income to be used for the making of a scholarship payment each year to a sophomore who, in the opinion of the President, had a good record as a freshman and is in ne ed of financial help. ITEM V: Ii I predecease my wife, KATHRYN S. McLEOD, I give and bequeath the sum of ONE HUNDRED AND FORTY THOUSAND DOLLARS ($140,000) unto said KATHRYN S. McLEOD, free and clear of all taxes. Ii I do not predecease my said wife, the foregoing provisions ~f this Item shall be void, and the part of my Estate that would have been governed by said provisions shall become part of my residuary estate disposed of in ITEM VII of this instru- ment. ITEM VI: In addition to the bequests made to my wife, KA THRYN S. McLEOD, in any of the preceding portions of this Will, said KATHRYN S. McLEOD shall have the right to live, rent free, in my house located in Wormleysburg, Cumberland County, Pennsylvania, until such time as my Executors shall deem it desirable or necessary to sell said property. ITEM VII: All of lUY property, real, personal and lTIixed, not disposed of in the preceding portions of this Will, shall be divided into two (2) Page 2 of 6 pages. ~~ r ~,'r ~'i5 ~1A1,:< ~,;. (~!~1'~ ~1~;~";'f:lr2: r fJ ~li};;~~~;f:fi\Jlt~ .'i .( ~tt,irrK~}JJ\;~~1~:~I~:~~1~~YJt~1r~~W.\.;~~'~1 ~~} ,ff~,~(~~~~~1~'\i,~,'i~1[il~Jtll,,~t3t~:(~~,";:~:~'* ~;J:t~, 11~trl~;~.:r i',r,- ,. ,.:t<>', .~.\"~ ....;1l;,~dl .1(,j..l~,,,,~,I,,, ~!.~". f"I'~'.,J'.~1'1 1,'1}lfJ,. 1''1lr.' "('~~'''I,~,~.''''t,' ~ ~~.." . equal parts, to be distributed as follows: (a) One such part I give, devise and bequeath as follows: (i) To my daughter, JEAN McLEOD CROFT, if she survives me, or, if she does not but has issue who survive me, then to said issue, per stirpes; (ii) If neither my daughter, Jean McLeod Croft, nor any of her issue survive me, said part shall be added to the other part disposed of in subparagraph (b) of this ITEM VII, except that the sum of $10, 000 thereof shall be paid to the spouse of my daughter, Jean, if he is then living, and if, in the opinion of my Executors, said spouse was living with my daughter at the time of her death. (b) One such part I give, devise and bequeath as follows: (i) To my daughter, NANCY McLEOD STEPHENSON, if she survives me, or, if she does not but has issue who survive me, then to said is- sue, per stirpes; (ii) If neither my daughter, Nancy McLeod Stephenson, nor any of her issue survive me, said Page 3 of 6 pages. . ~ "' '" 1",1 r I.t \ ,.; , "." 't..... ' \ ,. it 0" \' '.'" '-'[.~~ ":1'>1" il:; :,b, ,;.j," ,,~' -tI ~ It. 'I" 1i:~~ :, l i' ,~"';;';5'1~ d.~ fJ!> ft ~i{ ~~ ~1,;.,1:'~i ~':~~~~~)t,~t{ll~ :11~tif~~~V~~Jj; "f};~lk~~\:<1,~ :~"~?;~~< ;1~f;;E;j~}~r'~ :'~lll~*ti::'';~/~I~'k 11l;!)l'4r~1 ~j;r~; ,:o/~.:;JO:I ~ -.~;(~, ~ll; II., part shall be added to the other part disposed of in subparagraph (a) of this ITEM VII, except that the sum of $10, 000 thereof shall be paid to the spouse of my daughter, Nancy, if he is then living, and if, in the opinion of my Executors, said spouse was living with my daughter at the time of her death. ITEM VIII: In the settlement of my Estate, my Executors shall possess, among others, the following powers: (a) To sell either at public or private sale and upon such terms and conditions as my Executors may deem advantageous to my Estate, any or all real or personal estate or interest therein, whether owned by me severally or in conjunction with other persons or acquired after my death by my Executors, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust.without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, ac- knowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my Executors in this paragraph or elsewhere in my Will. (b) To pay all costs, taxes, expensGs and charges In con- Page 4 of 6 pages. , , 1 ." " (," '. . ,'" 0', ,', r , ,,,.., ~, ,'" (\' ~ ," 1 I';j,' '.' ~ ft,,,,,,\. l'; "',.~~~, ii. I!,.! lllll 'j.~\.I"~"'"'~I~;,+')11\t'1I""I':c\'I~11 '~''''''.:'~~ft~J,,\ {:;"id)1.'fh~~\t\,'r"'t~'CiII/",il'~"I,J:>J\.";,.(Ii',,,,~,~[('~11~"""tlIf=+'~'.A~-I;l.. ,'/,' 'j'\. .~.~ ~'7~ 1~,l7,f-';7,,;:,; :~'" ,;J("~:{~';'~:~:I':1\':J:.'~~r.:''\ \.i~r: #;{~:1..;;><~~~~,:~~~;V'~f,"~~{r:I~~!~~ti.(f~ :l~}:1'clHIf;j;?~. 'J~~,~~t1'.,'~'~) ~t,~,:~Ff:~ttS r~, /t~w' ;J,~' (_~::~"I,\~';~I ~ 1 fI ~~ , """4 ~ .'. "'. ~ '" r . .:If [.. '''''., , '^ it,".t ,; c~ '. , nection with the administration of my Estate. My Executors shall pay expenses of my last illness and funeral expenses. (c) To distribute by Estate in kind or in money. If any assets are distributed in kind, they shall be distributed at their respective value(s) on the date\s) of their distribution. (d) To do all other acts in the judgment of lny Executors necessary or desirable for the proper and advantageous manage- ment, investment and distribution of my Estate. ITEM IX: Any person who shall have died at the same time as Testator or in a common disaster with himl or under such circumstances that it is difficult or impossible to determine who died first, shall be deemed to have predeceased him. ITEM X: If at any time any minor child shall be entitlcd to receive any assets hereunder, DAUPHIN DEPOSIT TRUST COMPANY, Harrisburg, Pennsylvania, shall act as Guardian of the assets payable to such child. Said Guardian may receive and administer all assets authorized by law and shall have full authority to use such assets, both principal and income, in any manner said Guardian shall deem advisable for the best interests of such child, including college, university, post-graduate or other education, without securing court order. Said Guardian shall have all the rights and privileges as to the Guardian- ship(s) and the assets thereof as are herein granted to my Executor as to my Estate and the assets therein. Page 5 of 6 pages. .- , , "j" '" ') j 'J'.,. ..,~, )1;" ~'l!~' ~ '....v 1-~ ~~"''i-t' ~l.:"\ j. ~'i/.1.1.C".,t.,>!;(.~...,\, lj"'fl' ""'>;" i~"""'L' Jl~-ti!~1 "~'I", ~l:\; ~ !:"" ~(!~ l Jli~! '.'..:;I'-\'~" ~',.t'1.! Id..t~i' ::~"~'lh.;,: 11<; c~'C~ ~~t ,~"'ir/:rj~(",t;~;-rr\IH;,:~" ,i)~~f; ~.'t~~ff\~i;t"~:~:":: ('..l~"~~JI.~l.~'1l)'<'i'$*;i'. ':{h ~ ~p ..~'~~~ \.. f'!-!~ > Ft:.~~ ITEM XI: I hereby nominate, constitute and appoint DATJPHIN DEPOSIT TRUST COMPANY, my daughters, JEAN McLEOD CROFT and NANCY McLEOD STEPHENSON, and my wife, KATHRYN S. McLEOD, to be my Executors. In the event of the death, resignation, refusal or inability of any of my Executors to serve as an Executor, the renlaining Executor(s) shall serve, replacement(s) not being required. My Executors and Guardian specifically are relieved from the duty or obligation of filing any bond or other security. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament,. consisting ---"-- ,'j this 2..) day ~~~c",..,.c{,:. . of this and the preceding five (5) pages, 1969. -, Lt~/f~(SEALJ Murdock McLeod We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testator as and for his Last Will and Testament, in the presence of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and memory. ( (SEAL) Residing at: /../ / /" . (:.... \ (0 (' 'd'. _ 't- L:-' l. '-:.. (SEAL) { ',' /---- " / .' :.' ,-....' {r.t '. J -""'-",./'1 '7 ,:~ , '.../"-j... J II Residjng at: ~/J(j~'l '---'V:V'1",)J/,;?~'-7'/' , /--1. /' /1 / " .1 /,'/-, / 'I" -1/ ;A/..l,., ." /;--:'1 i / /. i' ;" .- ",;. ( y, .' I," ./,;" , JA ).>'. 1 . . . L Residing at: /i/ (" (~! /;'/ej /L' (:~? ,), [r_ ,. 'c.1 )/ I ') ( (SEAL) / 4' ,\ :', ,'~- Page 6 of 6 pages. ~:.~ ;J,,,,, ;~'"; \..~;' ~1i~'~~~\' i'J~:'~~!W:'~"..N~\' ,\ /1-'t~~j1?o 'l~~l ~ 'tli:~~ !t::;;d\~iJ.\~'i ~\~?4i~~~:!;,:~I;~f,;,,:~,i.:~;:~~:}#~1rj~j,41~?~)i;t{ j:),~~~l~~1:~}~t:'~t> 'i~;t.\r-";l;:'~l~, ,~!' ~~' - - " - , CODICIL TO THE WILL OF MURDOCK McLEOD I, MURDOCK McLEOD, of Worrnleysburg, Cumberland County, pennsylvania, do hereby make and publish this Codicil to my Last Will and Testament dated December 23, 1969, which Will was previously amended by a Codicil dated March 25, 197(J. ITEM V of said Will, as such Item was previously amended by the above-mentioned Codicil, is hereby further amended to read as follows: "ITEM V: If I predecease my wife, KATHRYN S. McLEOD, I give and bequeath the sum of TWO HUNDRED TEN THOUSAND DOLLARS ($210,000.) unto said KA,THRYN S. McLEOD, free and clear of all taxes. If I do not predecease my said wife, the foregoing provisions of this Item shall be void, and the part of my Estate that would have been governed by said provi- sions shall become part of my residuary estate disposed of in ITEM VII of this instrument." IN WITNESS WHEREOF, I have hereunto set my hand and seal to th~:::; Cuulcil, . -r '/ ::,. '~ till s-,,__ <_ ;/ / day of-:- /r'~:,'l_(/:v' ~_ , 1977. // .. // ,/ '..I'--,~, //" / /'/%..1 ~ - ,'__~ /~'/''"- /- " . - ,~-,;.<-:->-: "~ / '------::'c 't-:< Murdock McLeod (SEAL) We, the undersigned, hereby certify t11at the foregoing Codicil was signed, scaled, published and declared by the above-named Testator as and for a Codicil to his Last Will and Testament, in the presence of each of us, who, at his request and in his presence and in the presence of each other, have hereunto set onr hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing n1ind and tncmory. /) \ . (" i f/' """.,v"l jJ li,.J,,,, I /J;/ - J'l/ /()~ '/v //, --'( (SEAL) 1 Residing at: )\ I) ,)1);' '" ,Ii ;,,-, c., '-"r,i_<':J ~:q:<.('\ Residing at: ( (}~.; 1';1 . (', . ,/ ~. ( .' /t //0' Residing at: ., _C> '. ~.-------- " (SEAL) ('j!5T/ 0;,'. /'--'/:- / )(1 J / ,) );" I I "t I. /. F I .( J 'I I .-; \ 'I : ?/. I ./.f,/. / ./ / /.: ' " I. " ,,~ / ( (SEAL) ~ CODICIL TO THE WILL OF . MURDOCK McLEOD I, MURDOCK McLEOD, of Wormleysburg, Cumberland County, Pennsylvania, do hereby make and publish this Codicil to my Last Will and ~ Testament dated December 23, 19(,9. ITEM IV of said Will is hereby amended to read as follows: "ITEM IV: I hereby give and bequeath TWENTY THOUSAND DOLLARS ($20,000) to my Alma Mater, the UNIVERSITY OF NEVADA,' Reno, Nevada, less, however, the amounts of any gifts which, between the date of this Codicil and my death, I give to the said University for the purposes set forth in this Item. The principal of said gifts and bequest shall be held by the University as an Endowment, with the income therefrom to be used for the making of a scholarship payment each year to a sophomore who, in the opinion of the President of the University, had a good record as a freshman and is in need of financial help. In the event that I make gifts of AT&T stock for said purpos e between the date of this Codicil and my death, the University shall retain said stock, as such, in the Endowment, at least until my death, and n1ay hold said stock after my cleath if the University so elects. II ,.. ,.. ITEM V of said Will is hereby amended to read as follows: "ITEM V: If I predecease my wife, KATHRYN S. McLEOD, I give and bequeath the sum of ONE HUNDRED AND EIGHTY THOUSAND DOLLARS ($180,000) unto said KATHRYN S. McLEOD, free and clear of all taxes. If I do not predecease my said wife, the foregoing provisions of this Item shall be void, and the part of my Estate that would have been governed by said provi- sions shall become part of my residuary estate dispos ed of in ITEM VII of this instrument." , ! L ,... ITEM VI of said Will is hereby amended to read as follows: "ITEM VI: In addition to the bequests rnade to my wife, KATHRYN S. McLEOD, in any of the 'preceding portions of this Will, said KATHRYN S. McLEOD shall have the right to Page 1 of 2 pages, ----- "'. M..$,'-'f':'''~c-_' ,. .-- tr-- . --ii~~, rent free, in my house l~d in Wormle~-":irg,-GUo:i:bm(;..:nci-- County, Pennsylvania, for a period of two years from my death. During such period, my Executor(s) shall pay, from the assets governed by ITEM VII of this Will, all taxes, insurance and repairs for said property. The provisions of this Item shall, however, be void if I do not own said Wormleysburg house at my death. 11 IN WITNESS WHEREOF, I have hereunto set my hand and seal to this Codicil, consisting of this and the preceding page, this.::! ,r .' day of ,/,.,//" , /1./'-;': t'- C I:: , 1976. /;/~.:. ./ / I. / /; /-: <!--- ..' -;;/ //,' /~;' /'/ - , " // . f..~ /.-:;//'...0/ /- / I l.-.. (-_t..~'c',~_ - Murdock McLeod (SEAL) We, the undersigned, hereby certify that the foregoing Codicil was signed, sealed, published and declared by the above-named Testator as and for a Codicil to his Last Will and Testament, in the presence of each of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testator was of sound / / I menl.ory. and disposing (SEAL) ( II v / I l ~..~ ~ ~~(SEAL) ~!j !It-ry--Z- '''ALl '1. ~.?" /l I ,~<--.rt:..;l , 7( /: t";'-)/ ,-'-eo Residing at: ~'I f?~A~~~-J// t2t Residing at: ~'-. D.J t)rU~ R-J-L<-~Ji~" 02_ ,/ -. "T Ii / F~;;:';r/r' Page 2 of 2 pages. I , ., :"!,c' RCC_ 37 (12-63) l'O~(~IO:->\YL\I.TlI OF l'E~",YYI. \:->IA TRANSFER INHEHITA!\CE TAX R!<:SID!<:NT D!<:C!<:DENT SOlEI){ iLE "I)" BE:\fTlCIAHIES - BENEFICIARIES AND ADDRESSES RELA TIONSHlP SUHVIVED I (If step-children or !lAT": INTEREST OF State full names and addresses of all who illegitimate chIldren DECEDENT OF BENEFICIARY ave an interest, vested, rout ingent or other~ are involved, set STAn; YES i IN ESTATE wise, in estate) forth this fact.) OR NO I ilIRTH Kathryn S. McLeod I Beach Farm Road ==1 Yes ~ Wormleysburg, Penna. Wife Automobile ---l Personal effects Bequest of $180,000.00 University of Nevada Bequest of $20,000.00 Less: Gifts made betw."n 3/25/76 and I 1/28/78 by Murdock McLeod Jean McLeod Croft 7618 Cane Corl rir~lp r Indianapolis, Indiana Daughter Yes 1/2 share of the residue Nancv McLeod Stenhenson 200 Third Avenue North Great Falls, Montana Daughter Yes 1/2 share of the residue i-----t I \ h Deponent fhrther says that all the above-named benef'iciaries are livinp; at this time except below: - - NAME DATE OF DEATH RESIDENCE - ~ .--, .8 ~ ~<,. 1;;= s:: 'c <1l E 's ~.= '00..0 ..: E.u ~8:o o u ~........... ..... 01') l-< U 0 0 ~ E g. ~ 0: SUMMARY .(Sch. "A") . (Sch. "n") . ..(Sch. "C") Real Property Personal Property Transfers Gross Taxable Estate (I) (As Reported) $ 100,000.00 $ 416,131. 27 $ ---------- $ $ .... $51 (j ,].3]..27 ( ~~ ) (As Ddcrmineu) $ $ $ $ $ $ ,.. Z "" <> a tiI ~ bO " " - <> " ...l ;>-0 ,... u ::l 0( tiI u .0. <Il '" "" "' - - 0( ..: >> ~ '" " Cl: I'-< ...-i. 'c ... ~ 0 ~. " ... ~ ..:: '" ..: '" 0( :I: :I: tiI 0 ." ;.. ... tiI ... ..... :;: ~ ~ Q ?; :r: "" ~ 4-< E z ci 0 ..... ." ...-i ii Z ..... 0 0 " ~ 0( '" '" '" I'-< tiI ....,. .c il ~ '" ~ 0 U bO 0 Cl: :>: ::l ::l ~ " ~ 0 u 0 .S tiI '" " ... ~ u 0 " '" " 1: 0 '" ~ - Cl: "' ." 0 ~ ~ ~ " ~ 0 'c f 0 i:. E E --. 1< E ~ .~ ~ " 15 ::: ..~ -1 U 0 RCC-38 RESIDENT DECEDENT SCHEDULE" E" JOINTLY OWNED PROPERTY '* COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This schedule 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 first, as entireties, or joint tenants, giving brief' description, as indicated lmder Schedule ".\", 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", plus date of acquisition, and the name, address and relationship (if' any) of co-owners to the rle(>e,ient. Description of Property, Date of Acquisition, Name Address and Relationship of Co-Owners, and Place of' Record of Instrument, where Real Estate. unit Value percen tage Share Estate Valuation DEPARThlENT VALUATION CAUTION-Do not Write In This Space. 8S ~Xx::)< :)< CO ~ X)Q >0<: :)<:)<;x( <X~ <X <X <XY,XXX'S0>< 0YXx ~ ~ (x Xx: ;x;;<NQ<Y) X>OO< <X >0<: 00 <X 0<5< xxtl Value of Entire Property Value of' Deceden t's Interest Joint ownership with (wife) Household effects - Appraised value - Kathryn S. McLeod / Dauphin Deposit Bank & Trust Company - Checking Account # 59-15-366-0 $2,049.00 ( None $18,864.96 Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. * REV.518 (8.78) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT Thomas W. Walker, Vice President Dauphin Deposit Trust Company 213 IlfiFke.1: SL, Illig,., FA (Executor or Administrator) In Re: Estate of Mnrnn("k MroT,:oOrl Cumherl;:inil County - Fi Ie No. 11 78 111 Dear You are hereby notified that the Ori g;n~l appraisement in the estate of Murdock McLeod has been filed in the office of the Register of Wills of Cumberland County on --2l Mard, , 19--7-9, Said appraisement reflects the fallowing valuations: 5.722.00 $f'21,853.27 5 As to such tax that is paid within three months from date of death, a five (5%) percent discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months when death occurred from December 22,1965 to June 16,1971, inclusive; and twelve months when death occurred prior to December 22, 1965) from date of death, interest at the rate of six (6%) percent per annum is charged. Real Estate Personal Property Transfers Jointly Owned Total 100,000.00 416,131.27 None Any party in interest who is aggrieved by this notice may abject 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. Date ?1 M~...~h 1979 Signed ~<2.A) ~~___ Title Admin; R.rr~ri1T~ ()f'f'i{'e-r -------------- Note: This is not a bill. . , . REV.4~7 (8-7"8) DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG, PENNA. 17105 COMMONWEALTH OF PENNSYLVAilHA RESIDENT INHERITANCE TAX APPRAISEMENT Dhic 21 March 1979 COUNTY Cumberland FilE NO. 21 7B 111 Whereas, Murdock McLeod late of Wormleysburg in the County of r.l1mhprl ;md Commonwealth of Pennsylvania, having died on the 28th day of Januarv 19 ~, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Ton ",,,1 gini H ,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 Estate $ ., /' , nn nnn hn L~t;j/ . ., // l,1'; 1 ~1 ., 07 Transfers 2" l~// Nom Tnin..1u .>I (I" }~, 5,722 PO Total (u'// ~ 'l<~ 07 I Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity with the law on this 21st day of March 19 7.2.-. \..- e A..... ~ \..-..u... . ~.__O,:>, o Appraiser Harrisburg (Number and Street) (Post Office) . Penna. >, ~ '" :l 8 , ( J I- Z w :;;: w II) ~ a: 0- 0- <0: X <0: I- w U z <0: I- a: w J: Z I- Z w o II) w a: ~~ <l '" '" "" :Jl ..J al ~ Ci f1 '0 '" ~ '" J3 a : 0'" ()~ j~ ~,..! ~ :,.-,: ~ ~ ;.... I~ '0 Q) --=:::=:. J 0 3: " 0- ~ 'l5""~ :-6, \: o:aJ --: : .<::' ~ '" '" Ci "-< o Jll q ~ '" ..>: 8 Ci ~ f,} e '" '" "@ .... ",' 0. "" ~ ~ J" -:r -< <:r: ~ '" --< O~ rJ. 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