HomeMy WebLinkAbout08-15-79 (3)
REV-449 (8'78) .
.:?~t f
COMMONWEALTH OF PENNSYLVANIA ~
DEPARTMENT OF REVENUE ,
BUREAU OF FIELD OPERATIONS
COPY OF Will MUST
ACCOMPANY THIS FORM
,~~/ - 7/'-
3 ..;; /.
?/;S/77
..
RESIDENT DECEDENT
COUNTY OF
., -' )'
~fAX /r~LrC/f--<--.-ri----/
.".
IMPORTANT:
This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of tbe
County where decedent resided; Return is due within nine months after date of death, unless an extension is grant'",
by the Secretary of Re..tenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
Late of
Cumberland
Pennsylvania
} AFFIDAVIT OF
R~R~x
ADMlNISTRATORxr ix
,CTA
IN THE MATTER OF THE ESTATE OF
AARON E.. CAPP
(STATE FULL NAME OF DECEDENT)
County
County of
YORK
} 55:
State of
MARLENE D. NELSON ~**~~x
AdministraOOXtrlX 4.MHJlstote 01 the obove-named d.cedent being duly sworn, depose and soy
Decedent died T"l'ii'C''ii'lRb...r 1 i3 ' 19 /...D.._1 testa'e leaving a last will, copy 01 which is hereto attached. }
(MONTH) (DAY) ~i~,<X
Name and addr...olottorneyor } ,TAN M WTTF.Y. F.SQTTIRE
other authorized r.preaentative to whom WILEY & BENN
all corres.ponclence should be mail.d.
BOX 255, v111~ourg, YA ilUiY
That as such Administratri:geponent is familiar with the affairs of said estate and the property cons:;',ldilg
(EXECUTOR-ADMINISTRA TOR)
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 w;". ,J:
as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, wi '... ,;,e
exception of the following: -
, ---
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED REL A T10NSHIP 0 F .j0i.".,j T
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
nnnl'>
--
That the contents of said safe deposit box or boxes are itemized under Schedules
wi th 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 properly
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 propeny
wheresover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of
death, whether in decedent's immediate possession, 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 priOT to decedent's
death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, postal
savings, treasury certificates or notes and other evidence of indebtedness of the United States to the de-
cedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States,
or any state, or political subdivision thereof, or of any foreign country, which are owned at the time of death;
all wearing apparel, jewelry, silverware, pictures, books, works of art, household furniture, horses, carriages,
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 ang mortgages held by decedent and of aU
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 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 interes t thereon to the date of decedent's
death and other investment securities owned by the decedent at the time of death, with the market value there-
of at such time.
....
:;0
~ \" ", " . : " ., : ". "",; \
In the case of securities of close ;'~h\r.miiH'! c(lrpGJUwtions;' the values reported are 6.S far as
possible substantiated by financial statements of the corporations, showing the assets and liabilities
thereof as of the date of death. The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business, and in support of the value of such interest there is annexed to
said schedule, financial sts.tements 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 the agreement)
together with a statement setting forth the character of the business, its location, and such other facts
pertaining to the business as may be pertinent to a 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 hereot' sets t'orth a true answer to each inquiry
conta ined therein and in the case at' transt'ers ofpropert~', real or personal, wi thin two years of decedent's
death, in contemplation ot' decedent's death, or intended to take effect in possession or enjoyment at or
at'ter death, said schedule sets t'orth the nature and value of such property, to whom transferred, the
relationship of the transt'erees 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 eft'ect in possession or enjoyment at or after death, there is also attached to the schedule a co~y
of the deed, trust agreement or other instrument creating the trust. There is also set forth in said
schedule a list of all property, real and personal, with its value, which passes at decedent's death by
virtue of the exercise by decedent, either individually, orjointly with another, or any power of appoint-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrument ot' another,
with a copy of the instrtnnent creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses ot' 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 ot' all minors, annuitants and beneficiaries for lif'e under decedent's Will. It also
contains a statement showing which of the benet'iciaries 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 jo:l.ntly with another or others, including intangible, standing in the name
of the decedent and others, plus the date and place of record of :l.nstruments effecting the vestiture ot'
real estate and the date of acquisit:l.on of personalty, plus the name, address and relationship, it' any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereot' sets forth fully and in detail all debts
and deductions claimed for and on behalf ot' this decedent's estate, including funeral expenses paid;
family exemption, where applicable; costs of administration ot' this estate; counsel fees and fudic:l.ary'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 tlnpaid 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, it' any. It is agreed that the fiduciary will present pl'oof of said claimed obligations upon re-
quest, that :1.1' the amount actually paid in settlement of any fee, commiss:l.on or debt is less than the
estimated anmunt 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", "CO, "E", and "F" as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this ........q.~......
MARLENE D. NELSON
'7:b~...~...~._...
~Admin~rix, CTA
2800 Hialeah Court
...........................................................-......................................................-...-..-....
(Street Number)
York, PA 17404
.....................................................................................................................-.............,-,
(City or Town and Sto.te)
NOTE: Before sign:l.ng 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 in any co-partnership or business, that the
data and statements required under the pa~agraph above relating to Schedule "B" are attached. Also make
certain that column #1 in the "Sunmary. has been properly completed as above-directed.
..... day of .....
............................ 19....:Z."?.
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..
REV-450 (8.78).
COMMONWEAL TI1 OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
*
Real property in Pennsylvanio, 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 os 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
described by lot and black numb.r, str..t and street number, together with
a general description of the property, with a refer.nce to the record of the
conveyance by which the decedent took title; If a farm stat. number of a-
cres; also stotement of mortgage encumbrance. upon each pare.! at death
of decedent. Tax.., assessments, accrued Inter..t on mortgcg.., atc.,ar.
to be listed on Schedul. "F" and must not h. deducted from this schedul..
(1)
(2)
(3\
DEPARTMENT
VALUATION
CAUTION
(Do not writ.
In this space)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
ESTIMA TED
MARKET VALUE
ALL THAT CERTAIN lot of land situate in
the Fourth Ward of the Borough of
Mechanicsburg, Cumberland County
Pennsylvania, as shown on a Plan
of said property and the property
adjoining on the South prepared
by John C. Brillhart, Registered
Surveyor and Mapping Services,
Mechanicsburg, Pennsylvania, dated
June 6, 1978, and found of record
in the Cumberland County Recorder's
Office in Deed Book 14 K, at page 350.
HAVING thereon erected a two
story frame dwelling known and
numbered as 215 North Market
street, Mechanicsburg, Pennsylvania.
See appraisal of Lynn Potts
dated September 1, 1978, attached.
~
$1,500.00'/
Insert this total opposite "real property", Schedule "A" in the X X X X X
"As Reported" column on the last page of this return.
I; 6tJCJ. [Jt)
'!?6tiJ. ~ cfdde & ~~
31 SOUTH BALTIMORE STREET. OILLSBURG. PA. 17018
Phon.. 432.4814 or 788.2231
Sept. 1, 1978
Mr. Jan M. Wiley
Attorney at Law
Wiley, Schrack and Benn
19 North Baltimore St.
Di11sburg, Pa. 17019
Dear Mr. Wiley:
As per your letter I have examined and prepared an appraisal on
the property of the estate of Aaron E. Capp located at 215 North
Market Street, Mechanicsburg, Pa. Following is my report:
Property is located at 215 North Market St., Mechanicsburg, Pa.
Property consists of a lot with approximately 18 feet frontage
on Market St. by a depth of approximately 177 feet. It is
improved with a semi-detached frame dwelling. The main part
cr the house is 2 1/2 story with an addition of 23 X 11. The
exterior of the house is frame with insu1brick on the one
slide. There are three rooms on the first floor - 15 X 12, 15 X
12 and 23 X 11. There are two room on the second floor - 15 X
l2 and 11 X 9. The house has a metal roof.
It is my understanding that you wish an appraisal of this property
as of December 15, 1949. It is also my understanding that there
was no central heating system in the house as of that date nor
~s there any indoor plumbing. It is understood that the exterior
condition of the property as of that date was in somewhat of a
better condition than it is at present.
Based on my inspection of the property as of August 31, 1978
and taking into consideration the lack of a central heating system
and lack of indoor plumbing as of December 15, 1949, it is my
opinion that the fair market value of the property as of December
_15~__l~was 1500.00.
\
,.
RCC -35 .
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
CO~ONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
INSTRUCTIONS: This Schedule must disclose all tangible andlntangihle personal property owned individually
by the decedent, at the time or 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 or 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 ract that they are not or the administered estate.
Tangible personal property should be listed rirst (e.g. Jewelry, wearing apparel, household
goods, and rurnishings, books, paintings, automobiles, boats, etc.)
Intangible personal property, such as bonds, treasury certiricates, 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 riduciary in said capacity, partnership interests, interest in anyundistributed
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 ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No. List and describe run y VALUE MARKEl' VALUE (Do not write in
this space)
NONE
Insert this total opposite "Personal Property", Schedule "B" in X X -run.u
the "As Reported" column on the last page or this return.
'RCC-3f,.
COMMO;o;WEALTH OF PENNSYLVANIA
THA'ISFEH. I:-\HEHITASCE TAX
SCHEDULE "c"
TRANSFEnS
RESIDE"T DECEDENT
(1) Did decedent, wi thin two years of death, make any transfer of any material part of his estate, without
receiving a valuable and adequate consideration therefor? (Answer yes or no) no
(2) Did decedent, within two years of death, transfer properLY from himself to himself and another or
others (including a 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
(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 wi thout 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) no
(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) 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 lll1der 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 th~' property transferred?
(Answer yes or no) "'0
(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 promise to
pay income to or for the benefit of care of transferor? (Answer yes or no) no
(8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change,
because of a reserved power to al ter, amend, or revoke, or which could revert to decedent .mder terms
of' transfer or by operation of law? (Answer yes or no) no
(9) If the anSwer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter-
est of the beneficiary reserved 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 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-
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
MAIUffiT VALUE
(Es tima ted)
DEPT. VALUATION
(Dept. Only)
none
none
Insert this total opposite "Transfers", Schedule "CO in the
"As Reported" column on the last page of this return.
~
.-
.
, . ;[, J\aron E. ::app, of t:l€ borouGn of 1~E:cl1'1nicsb'.1rg, ~u'11bErl "\nd ~Olmty,
I'ennsylv'mia, being of soun.d mind, mer~lor'y -:md understolTIding, do r.nke ,nd
.i-'ublish my l:-J.st 'rill 'md tE;st'illE:nt..
1st. I direct alm my just debts ~d funer~l expensEs be paid.
2nd. I beque~th and devise to my chi19ren; Anna B. Brickley, Estella
E. I.:cPherson, George R. Capp, Hrs. FlorEnce burston, C. Herbert Capp,Sarah
Frances Corman~and Elderlne DeITalt, all househQld f~urnishings, The Real Est.
ate, situated at 215 R. l~arket street in Hechanicsburg, Cumb., Co., Fenna. .
and all other personal property. I~ event of sale of same, $75.00 is to be
];laid to S. Frances Corm3...'"1 and the same cunount to Elderine De~.'lalt for a loan
obtained from them in 1935. The balmlce of the cash, derived from the s~le,
is to be divided in equal s~~rEt.Among the above mentioned children.
3rd. I appoint C. ~erbert Capp, Sxecutor of this, my last will and
testament.
In witness ~t.ereof, I, Aaron E. ::app, the testator, have vrritten my
last will this, the 25th day o~ April, 1938, A.D.
of~l,~~afI
SEAL
~((Ji~ Witness
If~ tv;f?,.:~~ ~ Witness
. ,
V/.{/b~4h.. (f) (~h;p , \'litness
,
~
-
R!'V-453 \8-78)
COM'llONWEkLTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP
(State full names and addresses of all who (If s tep-dtildren or SURVIVED DATE INTEREST OF
have an interest, vested, contingent or other- illegitimate children DECEDENT OF BENEFICIARY
wise, in estate) are involved, set ST ATE YES BIRTH IN ESTATE
forth this fact.) OR NO
"nUT" T:> T:> t;'V r'l~" ..~~ 1 17+-)-.
ESTELLA E. McPHERSON daughter yes 1/7th
GEORGE R. CAPP son yes 1/7th
Mrs. Florence Durston daughter yes 1/7th
C. Herbert Capp son yes 1/7th
Sarah Frances Corman daughter yes 1/7th
Elderine DeWalt daughter yes l/7th
S. Frances Corman daughter yes $75.00
Elderine DeWalt daughter yes $75.00
Deponent further says that all the above-named beneficiaries are I iving at thi s time except below:
NAME
DATE OF DEATH
RESIDENCE
Will
Administratioll
No.
Year
(Executor-Adminis trator
must complete "As
Reported" column #1.)
in The
MA TTER OF THE APPRAISEMENT
of The
ESTATE OF
'il ...,'tI~
... (1) (1)
0 .. ... E..
'" ::0 '"
'" '" 0
~ .., ::0 'tI
(1) .. ...
... _ 0
~ '" 't:l
'tI (1)
.. ... ...
<:r .gq
;; (1)
tTl ...
'" <<'
...
..
...
(1)
AARON F. r.APP
Deceased
Late of ROROllr,H OF' MF.r.HANH~SRTTRr,
County of
CUMBERLAND
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Commonwealth of Pennsylvania
REPORT AND APPRAI SAL
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R C C-38
CO~MONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE" E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS: This scheelule must disclose all property, real anel personal, owned by the d''''l''lent 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 lJrief description, as indicated tmder Schedule
"A", plus the date and place of record of instrument effecting 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 acquisi tion, and the name, address and relationship (if any) of co-owners to
the decedent.
Description of Property, Date of Acquisition, Name
Address and Relationship of Co-Owners, and Place
of Rccord of Instrument, where Real Estate.
y..J<
Unit
Value
Estate
Valuation
percen tage
Share
...x
NONE
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" colunm on the last page oJ." this return.
...x
DEPARTI~NT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
NONE
none
REV-484 (8-'8)
., .
.County; ~umber.and Nome
?1-r.,{mh",..I;:onrl
SUMMARY
File Number
Date of Death
Estate Name
21-78-0338
December 15, 1949
Aaron
(FIRST NAME)
(L.AST NAME)
E.
(INITIAL.)
COMMONWEAL TH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Capp
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Cumberl~ncl
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth oppasite each item in the last calumn to the right in Schedules "A", "B", "C", and "E".
Dated:
September 18, 1979
~J) fiA /1) t!:r.lr-f) 1 )
INHERITA CE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for CUM13:1i:Rl. " P1D 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 WIL.L.S
CODE ADJUSTMENTS
INVENTORY VALUE AS APPRAISED (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT CODE
Real Property (Schedule A) $ 1 <;nn nn 00+ 92+
Personal Property (Schedule B) 10+
Joint-Held Property (Schedule E) 20+
Trensfer.; (Schedule C) 30+
TOTAL GROSS ASSETS 1,500. 0
Less Debts and Deductions 764. 0 4Q.. 93-
(SeHEDULE F)
CLEAR VALUE OF ESTATE 735. 0
l~
Valuation of life estates or
~
PRINCIPLE
FACTOR
VALUE
1=
t=
annuities.... ................._ $
ESTATE TAX ASSESSMENTS _ $
FOR USE OF REGISTER ONLY
Tax on $
Tax on $
Tax on $
Tox on $
Tax on $
Exemptions
Total Estate
~
COMPUTATION OF TAX
$
$
$
$
$
2%
6%
15%
*
TOTAL TAX
$
(") As evidenced by Chorltabl.
Exemption Certificates Issued
by the Secretory of Revenue.
t=
Less tax previously paid
BALANCE
Less 5% of tax if paid within
3 months ofter death
$
$
$
BALANCE OF INHERITANCE TAX DUE
Add interest at rote of 6% from
to
AMOUNT OF ESTATE TAX ASSESSED
Estate tax pold
BALANCE DUE
Add interest at rate of 6% from
to
$>
$
t=
$
$
$
$
TOTAL TAX BALANCE $
PAID $
Supplemental Codes: (FOR USE IN HARRISBURG ONL Y)
48-Adjustment
49+Adjustment
56-Annuity
6O-Life Estate
92+Remainder Appraisal
9.3-Rema inder Deduction
93C-Charity
94-Remainder Residue
96-Success i ve
Life Estate
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 belowr with short explanation. "
Will )
Administration No.
Year
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
AARON E. CAPP
Deceased
La te of
"RnRnITr:H nF MFr.HZll\TTr.C::"RTTRr:
County of
Cumberland
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
*
REV.SiB (3.79)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P. o. BOX 2970
HARRISBURG
17105
IN YOUR REPLY PLEASE
REFER TO
Investigation Division
NOTICE OF FiliNG OF APPRAISEMENT
Marlene D. Nelson
2800 Hialeah Court
York, PA 17404
(Executor or Administrator)
In Re: Estate of Aaron E. Capp
Cumberland County-FileNo. ?1-78-0~~8
Dear Ms. Ne I ~on :
You are hereby notified that the original
appraisement in the estate of Aa ron E. Capp
has been filed in the office of the Register of Wills of Cumber I and
County on Seotembe r 18 ,19.zL. Said appraisement reflects the following valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
1.500 00
none
none
none
I,SOO.OO
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
September 18, 1979
Signed ;y/ancLtJ Q.) ,Jf-<H'l P. )
Title Appraiser
NOTE: This is not a bill.
REV-457 (8.78).
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG, PENNA. 17105
.
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE
COUNTY
FILE NO.
September 18, 1979
Cumberland
21-78-0l~8
Whereas, Aaron E. Capp late of Mechanicsburg
in the County of Cllmhpr! "ntl Commonwealth of Pennsylvania, having died on
the 1 t;th day of DeCf~mhp.r 19~, seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, C:",nrl..", I C:f'nnp ,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 fL-..;: 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 $ 1 I;nn 'In
Personal Prope rty none
Transfers ~~~~
Joi nt-Held Property none
TOTAL ASSETS 1,500 bo
Have been duly swor9 ~c<;:ording to law, I do hereby certify that the above appraisement is made in conformity
with the law on this th day of S~~ d ~. 19 ...19.....
.1/1./ '<I -.rn -' )
/' Appraiser
. (Number and Street)
Harrisburg
(Post Office)
, Penna.
c:( 1- 7 t' -.3c3 f[
... ......... ~!J~~.~ r.).~':l.~..... ....... ................ County
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RESlDENT lNH!:RITANCE TAX APrp.I~ISEMErrr
Esta te of
............ .....~? !':?~... ~.:... ~~.P.P................... ............
Deceased.
Late of
................ .f:I.~.~~.~.I).!.~.~.I?,=,.r.9...............................
Date of Death, .......~.~.~.~.I!1.I?~X...!.~.,...!9.4.L......
Appraisement Docket Vol., ...!9.............?%.......
Page,.............L~9............ No.1.......................
.........................................................................
Filed in Register's Office, .J.~.I?~.:...l~..... 19.n
Amount of tax due, $..:....................................
DEPARTMENT OF REVENUE
Received, ............ ............. ...................... ..........
.........................................................................
Examined and Approved, .................................
Wrote about Appraisement, .............................
Appeal from Appraisement, .............................
.........................................................................
Entered and charged, .......................................