HomeMy WebLinkAbout01-23-79
RCC-33 (4-73)
7'-. -...... _.
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RESIDENT DECEDENT
COUNTY OF
Cumberland
IMPOR T At-I-. 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 Secrelary of Re'.tenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
-'._-'.-..~-'- ~----
-----....... -.-,.,----.. .,.,_. -',-, - ---------.-..,.-----.----
CO,"" }
EX Ii! ~iJI./lR..,
1'1, THE MATTER OF THE ESTATE OF
William J. Hess
AFFIDAVIT OF
('~T [,oTE FULL f'J:~ME OF DECEDENT)
Late of._C_\Jm1>.~;r:Land ___'
State <Of ?enn_~ylvania_.
ADMINISTRA TOR
J.'
County ofCumherland__.
I\dmini~tr:liUI
_..____~Y:~_1.Y!!. S. Hess
of the estote of the above-named decedent being duly sworn, depose
ex-eeumr
and say
Decedent died
May 3
Irt'O~J-rH)
( DAY)
, 19~{~ft~~n~~~~M~~r~~~~~~}
(y EA R) .ntestate
Name o.,d odc!,e,., of cIte",,,,, Dr I
othe, authe ",ed 'epr.',,,,,,r,-,,,',, '0 ":',"m J
0\1 COrre5~'i':)fl~~cnf',e ,1
Frances H. Del Duca
10 West TUg" Street, r.~r'is1e, PA
1 701 ~
TiLl, ;H, "'JCi,fJ!2!}IIAJ...!'2IfLIJi'O.~______deponent is familiar with the affairs of said estate and the property constituting
"'x ~;UTO'~-AD1yfINiSTRATOR)
the aS~l h thelT"J "Ild [h~jr fair market value.
Th t at the tin]\,; of death there was no safe deposit box registered in decedent's individual name, or jointly with, or
as agent 'iI lieputy of another, ur in decedent's individual name, with right of access by another as agent or deputy, with the
exception of the following: -
NAME t-\N~; A
t~~ ~VHICH 0
--..----
c:,r.:~RESS OF tlANK OR OTHER tNSTITUTlON THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
ECEDENT RENTED A SAFE DEPOSIT BOX IN N AM E 0 R NAMES OF HOLDERS TO DECEDENT
__ NOl!~___
.- .-,-.------
--...----.,
That the contents 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,
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
mortga ge encumbrances UpOll 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 (Lite of death of decedent.
Thai Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property
whcrn,c,ver situated owned by the decedent at the time of death; all moneys left by the decedent at the time of
de a th. .vh dher in decedent's immediate pos ses sion, s tanding to de cedent's credit in banks of deposit, savings
banks, [rust 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
saving~ treasury certificates or notes and other evidence of indebtedness of the United States to the de-
cedent: al: obligations, whether by statute or agreement they are designated as tax free, of the United States,
or any ;;tatc, or political subdivision thereof, or of any foreign country, which are owned at the time of death;
,,:: "L,~IHl6 "l'I'"";;.;,,,vt;IY, sdvtl\vart, piclures, 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 v,due and estimated fair market value thereof, and if such estimated fair market value be
less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys
payable: to th,: eS"ill. i"D~i life insurance policies carried by decedent; all annuity and endowment contracts
the proceeds uf whir. ,ayablc upon the death of the decedent; all and the corporate stocks and dividends
due thUt'o:l n;d un,;;' '"I " " dl1<' of dc.',th, bonds and accrued interest thereon to the date of decedent's
death and 011;,;r uwned by the decedent at the time of death, with the market value there-
of a 1 ~ tiC h t
In the case of securities of close or family corporations, the values reported are as far as
possible substantiated by financial statements of the corporations, showing the assets and liabilities
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 of the value of such interest there is annexed to
said schl~dule, financial statements showing the assets and liabilities of said co-partnership or lmsiness.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of tne agreement)
together with a statement setting forth the character of the business, its location, and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted. It should also set forth in itemized form, together with the fair market value
thereof, any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers of property, real or personal, within two years of decedent's
death, in contemplation of decedent's death, or intended to 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 received by each transferee and
all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to
take effe'ct in possession or enjoyment at or after death, there is also attached to the schedule a copy
of the deed, trust agreement or other instrument creating the trust. 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 wi th another, or any power of appoint-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death, the nature of their res-
pective interests, their relationship, if any, to the decedent, together with the ages at the time of
decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also
contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior
to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary.
That 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 of
real estate and the date of acquisi tion of personal ty, 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 deduetions 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 fudiciary's
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli-
gious services, in consequence of the death of the decedent; debts and claims owing and unpaid 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
estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "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 .................................
.,.,cltrf . .. . m day OfCZ?f;r.!1ttt..1J. 19Z1
_m....m.....A1~{iLt~t?U.etU..-:ff:k)m....
.E:-..L1&~~j~~~J1~~..........~.........M..
..L<L~S~..::tLCJ...dr:k&_C_---
$:;:". ;;Y 7. C"~.ml~ER .......{jz..1J!Ld....l<.)}....~......../Z(l(;}..........
Mv c-,,;, ",,,,:;.; ~)./,c: :-.~,,'.;, " r;ao (City or Town and State)
NOTE: Before E;aj;jljni~g .~ffidav:frt'J'-1irlf1te(o'Sl1re all blank spaces in the affidavit and schedules annexed are
filled in 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 required under the paragraph above relating to Schedule "B" are attached. Also make
certain that column #1 in the "Summary" has been properly completed as above-directed.
RC C-34 (4-,3)
COMMONWEALTH 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 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 on Schedule "E.")
The real property located In the Commonwealth of Pennsylvania should be (1 ) (2) (3\
described by lot and block number, street and street number, together with DEPARTMENT
a general desc:rlptlon of the property, with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title; If a farm state number of a. FOR YEAR OF ESTlMA TED CAUTION
cres; also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not write
of decedent. Taxes, assessments, accrued Int.rest on mortgages, etc.,are DEATH In th Is space)
to be listed on Schedule "F" and must not be deducted from this schedule.
None 0Jone
Insert this total opposite "real property", Schedule "A" in the X X X X X
II As Reported" column on the last page of this return.
RCC -35
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
TRfu~SFER 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 li1;ted 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.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 certificates, 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 of another, even though
located outside of the State, at the time of death, should be listed in this schedule.
Item
No.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
MARKET V AI.UE
DEPARTMENT VALUATION
(Do not write in
this space)
Other furniture
Bedroom furniture
Farmers Trust Co.
Checking account # 5-4697-6
1971 Oldsmobile Sedan
100.00
100.00
1JO.00
100.00
United Telecommunications Inc.
Roan Consolidated Mines, Ltd.
General Public Utilities Congo
~ooOAmerican Metal Climax Inc. due
) Washington Gas Light Company
Greit Realty Trust
Brascan Limited
145
80
200
1986
100
100
317.10
I I
sJ 19 1/~ 2791.25
sh '~9:t~~HtJJ:
sh 19 1/~ ~'.9(j'
i 1143.00
s h 25 3/~ ~8~:f8~.~)
7 . i... 700. 00
5.18 ~/4
I 4815.96
I
1314.84
850.00
1,314.84
850.00
St.ocks
2,791.25
-0-
3,825.00
, ~J! {j 1 ,143.00
\
2,575.00
700.00
Partnership Investment Club
1170 Stock Club
4,815.9[;
515 . 65
515.65
Inser t this to tal opposi te "Personal Property", Schedul e "B" in
the "As Repol.ted" colunU1 on the last page of this return.
x X
19016.45
~~ 18 , 7 3 0 . 70
RCC - 36
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SCHEDULE " C"
TR'\NSFEH.S
RESIDENT DECEDENT
(1) Did decedent, within two years of death, make any transfer of' any material part of his estate, without
)'eceiving a valuable and adequate consideration therefor? (Answer yes or no) IV 0
(2) Did decedent, wi thin two years of death, transfer property from himsel I' to himsel l' and another or
others (including a spouse) in joint ownership? (Answer yes or no) fU c.'
(3) If the answer to (1) or (2) above is in the affirmative 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 therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no) IV'iJ
(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 of decedent's death?
(5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a) The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no) it, i..'
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom? (Answer yes or no) A-/ {j
(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 transf'er, the consideration for which was transferee's promise to
pay income to or for the benefit of care of' transferor? (Answer yes or no) ;V i..1
(8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change,
because of' a reserved power to alter, amend, or revoke, or which conld revert to decedent under terms
of' transfer or by operation of law? (Answer yes or no) 10 J
(9) If the answer to (8) above is in the af'firmative, was the power to alter, amend, or revoke the inter-
est of the benef'iciary reserved in the decedent alone or the decedent and others?
(Answer yes or no) VV ()
NOTE 1: The answers to these questions should be supported by affidavit 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 description of the property
transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with
relationship of transferees to decedent, if' any. Submit copy of any trust deed or instrument, if trans-
f'ers are claimed 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
(Estimated)
DEPT. VALUATION
(Dept. Only)
(.I ;VI~
rJone
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return.
RCC-37 (12-6J)
CO~U\lO~\q~..\LTH OF rE'~"~YYL\:\'L,\
TRANSFEf\. E\HEHITAl\CE TAX
RESIDENT DECEDENT
SCHF.DULE "I)'"
.~"t,..
~.,~ ""'"
. _......"s~'
1:,,_,,",~,.,\ ~:_.
Il i::=f;i~<\
t;;?~:~~~/}I,:,:~ ..
BE~.;EFjClAHIES
. .-.-r--.........-.----..- -----.....--,----.-.--- ---
BENEFICIARIES AND ADD E ES RELATIONSHIP! ..' '" " i 1 ..-- '---
~.. , . . R "S5 ~ (If step-children 01' ! ~~~"~I\\~P, I DATE I INTFRESI OF
(State fun no.mes and add.resses of all who lllegltlm. ate chldr.en i L,,~l..,^/E,'i J. 'i)"- D.I/'N"')','l"J'\',":
I ~T\'-T' yr;. , I ,J." ,. .'" .. I
have an inter'es1, vested, contingent or Of;b.E>r-I, ;1re ;nvolved, set 'I.J" It<" , ~:, i IN 1-:ST\'I'E
wise, in estate) : forth this fnet.) , UR NO 1 HIRTH :
.--------.---..--.--.. -1----. '--. --r-----" .-.-...-+--.....-..--____.__.._______
Evelyn J. Hess . Spouse Yes i 2/8/30 lOne Third
i i I' .....-.--t.------:----------
Willi"", J. HeBB, Jr. I Child.! .. I ~1l/58 ~~ Th.rd of TIro _..
JOBeph HeSB I.. I .. i 4/6/62 ,?1rd~_-;;-__
Holly HeBB. I.. i .. 112/20/63 1--" .. ----;;-----
-~-- I--+-
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lleroneat further says that all the above-named beneficiaries are living at this time excent below:
=-~= ;~~E----- -1~;;~:~T~-
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RESIDENCE
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Heal Property
Personal Property
Transfers
SUM~IAHY
(Seh. "A")
( Seh. "B")
(Seh. "e")
( 1 )
(As Reportl'd)
/,,) otV 1::-
$
$
$
$
$
c. .' //
$ ... llC!t...', v.S
/9 ('7;t..~ </s---
I\.J 0 rV ;::
(2 )
(As Iklt'rlllilll.d)
$ r'JonB
$ 18,730.70
$ r,ionp
$
$
$ 18,730.70
Gross Taxable Estate
r- .
Z J4 "0
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.... ~ rIl '"
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It) ~ fI.l 0 rIJ
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R C C-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
wi th ano ther 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 tmder Schedule
"A", plus the date and place of record of instrument eff'ecting vesti ture, 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 dece,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
percentage
Share
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Cumberland Valley Savings & Loan
Account No. 147971
Opened by Evelyn J. Hess (~pov5c)
card only signed by Evelyn J. Hess
8469.33
/
o
r.JonB
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of' this return.
~
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of_lie.:ss William
(Last Name) (First Name)
J.
(Ini ti a1)
DATE OF DEATH M='l)7 ~, 1 ~7RFILE NO.21-7R-2S~
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of C1Imber1 B "rl
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E".
Dated:
February 16, 1979
M ; .C2 ' / J
, 'I' /.l.tl~ (/CI ~A,u. .-
INHERIT CE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for Cumberland County, Pennsylvania, do respect-
fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum
allowed as a deduction.
Dated:
REGISTER OF WILLS
VALUE AS REPORTED VALUE AS APPRAISED
$
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint - Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
1
$ _n_
18.730 70
-0-
_n
:i!; 18.730 70
12310 92
Valuation of life estates or
annuities. . . . . . . . . . . . . . . . . . . $
t=
t=
EST ATE TAX ASSESSMENTS $
t=
FOR USE OF REGISTER ONLY
Tax on $
Tax on $
Tax on $
Tax on $
Tax on $
Exemptions
Total Estate
COMPUTATION OF TAX
2%
6%
5%
10%
15%
*
$
$
$
$
$
TOTAL TAX
$
739
t=
Less tax previously paid
BALANCE
Less 5% of tax if paid within
3 months after death
$
$
$
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6% from
to
AMOUNT OF ESTATE TAX ASSESSED $
Estate tax paid $
BALANCE DUE
Add interest at rate of 6% from
--to
c
$
c$
L-
t=
$
$
TOTAL TAX BALANCE $
PAID $
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason,
same should be noted below, with short explanation.
*'
R E V-5 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
Evelvn S. Hess
(Executor or Administrator)
In Re: Estate of William J. ::ess
Cumberland
County - File No. 21-78-0259
Dear (,iI'S. Hess:
You are hereby notified Ith.at t~e. orig~nal
appraisement in the estate of dJ1ll~aln J. r ,8SS
has been filed in the office of ~he Re~ister of Wills of Cumberland
County on February 10 , 19~, Said appraisement reflects the following
valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
f'Jone
,;t18, 730.70
Ilone
100ne
:.$18,730.70
As to such tax that is paid within three months from date of death, a five (5%)
percent discount is allowable. As to any tax that remains unpaid after nine (9) months
(fifteen months when death occurred from December 22, 1965 to June 16, 1971, inclusive;
and twelve months when death occurred prior to December 22, 1965) from date of death,
interest at the rate of six (6%) percent per annum is charged.
Any party in interest who is aggrieved by this notice 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. 373.
Date Februarv 15,1979
Signed .If}J{J-'f/(/.,}l./f/I'A,uL)
Title Chi ef Apprsh;;er
Note: This is not a bi II.
REV-457 (8-i'8)
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG, PENNA. 17105
COMMONWEALTH OF PENNSYLVANiA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DA,,- _"_Februar\J 1:,
COUNTY r.1 phpT'l ;::Inri
1979
.
FILE NO. ~21-1a::..D2:i2
Whereas, Jilliam J. hess, Sr. late of Carlisle
in the County of Cumberland Commonwealth of Pennsylvania, having died on
the _ 3rd day of i"lav 19 ~, seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Glo:ria J. Ricrlard ,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:
I n 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 collate",;
rate on any such future interest.
DESCRIPTION OF ASSET UNIT Appraisement
VALUES Made for Inheritance
Tax Purposes
flnnp $
Real Fcb"'-:p -0-
Personal Pronert\l ;18.730.70 1E3.730 70
Tram,fers fJone -0-
Joint ProoBrtv ~Jone -0-
Total Estatp ';18.730.70 ;'' n 730 70
10
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Have been duly sworn according)o law, I do hereby certify that the above appraisement is made in conformity
with the law on this ItJth day of Feoruar 19 'Z.2..-.
. 2 I ) 'II . )
(Number and Street)
arrisburo 17127 P
. enna.
(Post Office)