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HomeMy WebLinkAbout08-28-78 . ~CC.:93 (4-73) 8- J- 'J"Y" -:0 ~"l Lj - .,... .. 'i.. _i'~ ",'i COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT AUG 2.~ 1978 'COUNTY OF- Cumberland IMP.ORT ANT, 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 Re'itenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) Late of Cumberland Pennsylvania } AFFIDAVIT OF EXECUTOR J\\.ji,!MWmR~ IN THE MATTER OF THE ESTATE OF Robert S. Clark (STATE FULL NAME OF DECEDENT) County County of r.'lmhA~1 ~Yln John Baker } .s, State of Executor ~!ll!lQKX of the estate of the obove-named decedent being duly sworn, depose S and -say S June 1, (MONTH) Nome and address of attorney or } other authorized representative to whom all correspondence should be moiled. (DAyl , l~~{testate leaving 0 lost will, copy of which Is hereto ottached..} \ YEAR) ialaUtOCX Decedent died J. Robert Staurrer-Market'Square Bldg., Mechanicsburg. Penna. 170~~ That as such Execllt.OT' deponent is familiar with the affairs of said estate and the property constituting (EX ECUTO R~ADM1N1STRA TO R) 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 IN WHICH DECEDENT RENTED A S,-\FE DEPOSIT BOX The First ank and Trus Mechanicsburg. Pa., S Me THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF Robert S. Clark RELATIONSHIP OF JOINT HOLDERS TO DECEDENT That the contents of said safe deposit box or boxes are itemized under Schedules A with the exception'of the following, for the reasons hereinafter set forth: of this return, That Scheclule 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 Scheclule 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 ~oneys 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 persol'!. or p~_.rSons giving also separately the accrued interest thereon, if any, down to the last interest day prioT io_ decedent's death in the case of savings banks, and to the date of dececlent's death in all other cases; all bond,s, p~stal " . , + J. eO, savings, treasury certificates or notes and other evidence of indebtedness of the United States~to the de:i~ "-:;.~" .... ~ ........ -; ~ cedent; all obligations" ~hether by statute or- agreement they are designated as tax free, of the United SUitesh : ~ ~ .. ... " -, _"," .... ~ _ ' ..;;r ...._ or any state, or political ,subdivision thereof, or of any foreign country, which are owned at the tillle of death;""', ~,... ~ all wearing apparel, jewelry, sily,erware, pictures, books, works of art, household furniture, hors'es.""~arriage,~~.~.oi auto'mobilles, 'b~ats, ~ni. an'y~;n'd~all other' personal chattels of whatsoever, kind or nature, left~~y dec;~~r:a-_;,_~-/' together with the fairlYi,estimated market value thereof; all bonds and mortgages -held by decederit-,\i'n4,of _ail '4~ 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 Jace value, it sets forth briefly 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 upon the death of the decedent; all and the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of decedent's death and other investment securities owned 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 family corporations, the values reported are as rar 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 1s annexed to said schedule, financial statements showing the assets and liabilities of said co-partnership or 1l,usiness. 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 ~usiness 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 effect 1n possession or enjoyment at or after death, there is also attached to the schedule a copy of the deed, trust agreement or other instrument cr.eating the trust. Ther'~ is als6 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 ~ercise 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 o~ 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, Wld the relationship of such issue to the beneficiary. That Sc~edule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments erfecting the vestiture of real estate and the date of acquisition of personalty, plus the narne, address and'r~lati6n~hip, 1~ any, of co-owners to the decedent. ' . That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and 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 o~ 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 nAn, nB~, "en, ~E~, and "Fn as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this ................................. t... .........................cE..~.............._.......__... . (ExeC1/.tor-~> L.South....Walnut__..S..t..__..............................._._. (St:reet Numb","> J1"1g1:Hm;!,g~p.lJ,:r.gJ..:E'."1DD..!l",.J,7Q55....... (City en- Town and State) ...........;;qf.~...~...~..... day of ...~. . . . aL 19...1.!;L .... .~. . :;');;, . --I.' ' ar'ft.r ....~:~{~(a~A.??,GM~~..~iS. ~~~r:cfu~ji~~~~~~~:UBLlC ~ ...... ,,;'-t CUMBERLC\ND COUNTY . , liT tDMMISSION EXPIRES DEC. 29, 1979 NOTE: Before signing affidavit make sure 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 1n 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 ~Summaryn has been properly completed as above-directed. .".' , .' . --- - ~-- ---- , -- -.~:'-':f ,', ~",:--.".......~__,........~;.oJ.;"._.-"-__' . , ..I~C C..S4 {"4.07::1}, COMMONWEAL TH OF PENNSYLVANIA OEPARTMENT 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 other, should be identified asta quantum of interest and the estimated value should be that of the decedent's interest only. (Property held as joint tenanls with right of surviarship or tenancy by entireties should be reported an Schedule "E.") The real property located In the Commonwealth of Pennsylvania should be described by lot and block number, .treet and street number, together with a general description of ,he propeny, with a reference to the record of the conveyance by which the decedent took title; If a farm state number of a. cres; also statement of mortgage encumbrances upon each parcel a' doath of decedent. Taxe., oue.sm.nts, accrued Interest on mortgages, etc.,are to be listed on Schedule uFu and must not' be d_educted from this schedule. '1(LL THAT CERTAIN House and Lot of Ground situate in the-Township of Upper Allen, County of Cumberland and State of Pennsylvan a, bounded and described as follows: BEGINNING at a point on the southern line of Big Horn Avenue at the Western line of Lot N . 67 as shown on the hereinafter mentioned Plan of Lots; thence by said Western line of Lot No. 67, South 05 degrees 07 minutes East, 155.0 feet to a point; thence along land now or late of the Mt. Allen Corporation, South 84 degrees 53 minut s West, 80.0 feet to a point on the Eastern line of Lot No. 69 on said Plan; thence along said line North 0# degrees 07 minutes West, 155.0 feet to a point on the Southern line of Big Horn Avenue; thence along the Southern line of Big Horn Avenue, North 84 degrees 53 minutes East, 80.0 feet to a point, the place of BEGINNING. BEING Lot No. 68, Plan of Section I, Mt. Allen Heights, said Plan being recorded in the Cumberland County Recorder's Office in Plan Book 18, Pages 14 and 15. - .' HAVIN~ thereon erected a single family dwelling numbered 9 Big Horn Ave., Mechanicsburg, Pa. (1) (2) /3l DEPARTMENT VALUA TION CAUTION (Do not write In thl. apace) ASSESSED VALUE FDR YEAR OF DECEDENT'S DEATH ESTIMA TED MARKET VALUE Appraised by Lester G. Conner, Real Estate Broker and Appraiser or 2159 Market Street, Camp Hill, Pennsylvania at $38,500.00. Appraisal is submitted herewith. 38,500.00 /fe 5fJO.OO 26l.1t.i~ 8 iP t:13 11 /..A.N~ ~ ~'11() -~ J~ll' Insert th,s total opposIte "real properly", Schedule "AU in the X X X X X "As Reported" column on the last page of this return. 38,500.00 "1J; ~OO. ~ .' 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 "En. 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 certU'icates, cash on hand and 1n bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or riduciary in said capacity, partnership interests, interest 1n anyund1str1buted estate or or income rrom any property held in trust under the will or agreement or another, even though located outside or the State, at the time of death, should be listed in this schedule. Item NO. ITEM List and describe fully UNIT ESTIMATED VALUE MARKET VALUE 1 Pay Check from The Patriot-News Co., dated May 31, 1978. Copy of Check submitted herewith. Pay Oheck from The Patriot-News 00., dated June 7, 1978. Oopy of Oheck submitted herewith. Proceeds of Checking Account No. 22-89- 509~4) with Dauphin Deposit Bank and ~ Trust.Oompany. Balance as of 6/1/78.~ Proceeds of Savings Account No. 149142 with Oumberland Valley Savings and Loan Association, Oarlisle, Pa. Balance as of 6/1/78. Household furnishings of decedent located at his residence at 9 Big Horn Ave., Mechanicsburg, Pa., appraised by Ohuck Bricker, Auctioneer and dealer in used furniture, Texaco Road, Mechanicsburg, Pa 1970 (dismante1ed) Volkswagen, appraised by Robert Kennedy of Bob & Steve Kennedy' Arco, Bowmansdale, Pa., vehicle is completely torn down and in poor conditio . 1972 Volkswagen Station Wagon (VW 412) appraised by Lloyd Long Volkswagen, Inc., 19 Harrisburg Pike, Carlisle, Pa. dies Phdn 14 kt yellow ~~wedding band an's Plain l4kt. yellow gold wedding ban (Both rings appraised by William S. Mumma, Mumma's Jewelry Storef 34 West Main St.; Mechanicsburg, Pa.) Personal guns of decedent appraised by Cole's Sporting Goods and Oycle Oenter, 327 N. Hanover St., Oarlisle, Pa., an itemized list of guns and appraisal is submitted herewith. 600.00 219.23 2 682.90 3 261.58 4 1263.67 5 571. 00 6 100.00 7 8 995.00 15.00 15.00 9 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. x X 4723.)8 DEPARTMENT VALUATION (Do not write in this space) /'rj..9~, p. 61. "r I.J :;.. 6.3. ( 7 Igo.~t; .,~~. d ~ I!'". () () 1r;()7J 'd().d~ 2.17 ~J; Jr RCC-36 COMMO\WEALIlI OF PENNSYLVANIA TRANSFFI\ INHE!\IIANCE TAX SCHEDULE II G" TJ~\NSFEJlS I\ESIDENI DECEIlEIiT (1) Dio rle~edent, within two years ofdeuth, make any transfer of any material part of tns estate, wjthout receivlng a valuable and adequate considf>ration therefor? (Answer yes 01' no) No (2) Did rtecerlent, wi thin two years of cleath, transfer property from himself' to himself and another or others (incllllUng Ii spouse) in joint ownership? (Answer yes or no) No (3) If' the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer None (b) State of' decedent' 5 heal th at time of making the transfer. (Note 1). (c) Cause of decedent' 5 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 dp.ath? (Answer yes or no) No (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of cUsposition? (Answer yes or no) No (b) What was the transferee's age at time of decedent's death? NonA (5) Did decedent in his lif'etime make any transfer without receiving a valuable and adequate consideration therefor llilder which transferor expressl~y or impliedly reserves for his life or any period which does not in fact end lJefore his death: (n) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) Nn (h) The right to designate the persons who shall possess cr enjoy the property transferred or income there-rrom? (Answ"er yes or no) No (0) If' the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone Qr others None (7) Did decedent in his lif'etime make a transf'er, the consideration for which was transferee's promise to pay income to or -ror the benefit of care of tl.ansferor? (Answer yes or no) No (8) Did decedent, at any time, transf'er property, the benef'icial enjoyment of' which was subject to change, because of' a reserven l)Ower to al ter, amend, or revoke, or which cOllld revert t.o decedent under terms of "trans:fer or by operatlon of' law? (Answer yes or no) No (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the ben.eficiary reserverl in the decedent alone or the decedent and others? (Answer yes or no) No 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 ~escription of the property transferred, it's fair market value at elate of death, dates of transf'ers anel to ",'hom transferred, with relationship of transf'erees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers 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 ~~\RlmT VALlIE (Estimated) DEPT. VALUATION (Dept. Only) None None I i I I I I I -:?7 ~. Insert this totftl opposite If Transfers", Schedule "e" 1n the "As Reported" column on the last page of this returne None RCC-37 (12-63) COMMONII'EALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" +- ..~ , BENEFICIARIES ( h , RELATIONSHIP - . BENEFICIARIES AND AIllJRESSE'S (If step-children or SURVIVED DATE INTEREST OF state full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY ave an interest. vested. contingent or other are involved, set STATE YES IN ESTATE. wise, in estate)' forth this facL) , O~ NO . BIRTH ." Caryn Clark Daucrhter Yes Entire Estat.A q Bia Horn Ave ,J' ,. . " Mechanicsbur>l:. Pa. l70~~ - - ,. . . ., . - Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATI;I RESIDENCE . , ~ - o . -~- e<* Vi: c 02 ~ S ..... C) =' E-- "00.0 E" <;: 0: ~,,"O o " --- " ~ ~ " " 0 ~ e ~ ~ <>: SUMMARY .. ...................(Sch. "A") . ... ...(Sch. "B") ..................(SCh. "e") Real Property Personal Property Transfers J 0 int.ly.. .owned.. .Proper ty.. (.Sch. ...IIEU).. Gross Taxable Estate . (1) (As Reported) $... 38,.5.0.0..0.0 $ ..4,723.38 $....0..0.0 $ ....0..0.0 $ $....4-3,223.38.. (2) (As Determined) $. $... $ $ $ $ .. --:-- --.. f-. '" Z " Po' ;; ~ .~ .r!: " - :~ .c ..l >< "'" ." .( ~ ." en rIl '" ,0 ~. - - ~. .( <<: 0: '" ell: p:; r.. 8 't5 'S =- Po. 0 ~ '" =- Po. ..:: '" <<: '" ~ ~. ol .( :I: :I: ~. .-i ~, I- ~ l- f-. ID ~ Q ~ :t .. -<: p::' rl r... a z 0 0 f-. ...;: rl' <Ii Ii) Z f-. '" ~ ...; .n Po. < r.. ~ (.) ~ - f-. ~ 0 k 0 ll:: ID (.) ..<: " p:; (/J Po .:; 0 0 =- .'" ~ Po " \.\l '" f-. 8: p - ~ ll:: b f-. p::: 0 " ~ -<: f4 - 0 'S 0:1 0 i:' ~ 'E '" o. " a 0::::"'0 - 0 (3 p:; '" :::~ ..:i U U . , . I" ;, J RCC~3B ~ . RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: Tllis schedule must disclose all property, real and personal, ownerl by the decedent jointly with anot.her 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 tmeter Schedule "Art, plus the date and place of record of instrument effecting vest! 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 decedent. g Description of Property, Date of Acquisition, Name Address and Relationship of Co-Owners, and Place of Record of Instrument, where Real Estate. ~~~ri8;g~6O( "^ Unit Value pe rcen tage Share Estate Valuation > ~ )< <> 9S~ DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest )< 30)< x.x'x> )< ~ None None -:f~ -' 'h...~~ Insert in the this total opposite "Jointly Owned Property", , liAs Reported" coluITDl on the last page of this Schedule "Ell return. None ",' '.. . , RCC-81 (6-73) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU"OF COUNTY COLLECTIONS HARRISBURG 17127 IN YOUR REPL Y PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING or APPRAISEMENT John Baker 101 S. Walnut St. Mechanicsburg. Penna. (Executor or Administrator) In Re: Estate of Robert S. Clark Cumberland County - Fi Ie No. 2 F-78-0294 Dear You are hereby notified that the Original appraisement in the estate of Robert S. Clark has been filed in the office of the Register of Wills of Cumberland County an 15 November , 19 78, Said appraisement reflects the fallowing valuations: Real Estate Personol Property T ronsfers Jointly Owned Total 38.500.00 4.723.38 None None 43,223.38 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, inter,e"st at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may abject 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' " 15 November 78 Signed &-, d _ 1<. ,Jj~.:-.. Title Chief" Appraiser I- ---. Nate: This is not a bill. RCC-2 (2-64) \ l:\S:-IB - . DATE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX COUNT~ BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA, 11121 APPRAISEMENT FILE NO. R~~, (O~ M e.-.J}... , Whereas, late of I> . -~g~ in the County of CA.> .._~O . &. Commonwealth of Pennsylvania, having died on the o (c-, - 0 l -l '6 day of 0~ 19~, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ,~Cs,.J) o. '. , 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 tra.nsferred 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. Unit Appraisement DescrIption of Anet Value. Made for InherItance Tall Purpoles K~VA />J) /' $3<a,<;OCl 00 ~$Uvo-o~ ~ '" ^ ---r-- L.{ '1'23 3'3 .. ~\'" f.J n N~ ,,\ ^ /1 '-' l~ 01J p",- ,~~^ -'- N~ ---' '-..J \(~~.~ ~ 43,22'2. '38 I : , , .. ! , ! I I , , ~", , , , , I i , , .. , , , .. , i , , , , , , ,- ~-::- " , " ." .. .. .. , " , .. ".' , .. , , " " :( .. , -- " .. " .. .. .-.... .. , .. ,J . Having been duly sworn according to law, I do hereby certify ~t the above appraisement is made in con. formity with law on this \ <S day of ~ 19 t 8. ^'h~.I_ J( H J" . Appraiser -" .. ~ and Strtet) Penna. .. .. )\p..~1I~. , (Po.t 0fIle.) < o ~ . .~ ~ .,; ex ~ ~ '" ~ ... ;j ~ , '" " ~ " " Cl '" ;; V '" S ~ ;; :a " 00 ~ " t III ~ 1>0 .... -e E '" ~ .. ~ .!. 0 ~ '" .., .; .., .~ ~ .. l; .~ :j.... '" d ~ 0 % .; E- ... ~ I ~ ... ... ... ~ c u C ~ ... '" '" " 13>- .., -.: '" c ... 0 ;::,. -.: -.: 1 ~ ... tIl " ~ 0 ..' ~ II .. <; t; " S ." '" <; ~ .., ." '" c I 0 ... ....) .., 't; .. is .. 'C 1:; ~ ... ~ .., - t ~ ~ I.l.l <:> :s ." " '0 " Cl ~ '" '" ~ . -e .. ~ ;; \] ~ "" '" - Of .. <; - .. <:> .. <; ... I.l.l Il:: ~ " ~ .. ~ ~ ',. l; .. -.: "-' Cl ;:; .S " I.l.l ::: z " .. X .., ~ Il:: .. c 1 ." ... .; ~ ~ .. '" <r. z c; "- " ~ Cl "<: "- .. '" '" :II .