HomeMy WebLinkAbout01-08-80
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
Mark & Wei le, Attys.
(Albert W. Freeman,
115 E. King street
FORTY-FOUF & ~~/100-------------~~~--
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
M.D. )
Address
29< Tax on
$
$
.
H
S File No.
tf
i
Shippensburg,
Pa.
17257
6%Tax on $
$
21-78-474 Date of Death 8-9-1978
15% Tax on $
$
Date of Payment
Januery H,
19fiO
% Tax 0 n $
Estate Tax, Act of
May 7, 1927
$
~
~
Name of Decedent
MARYAN E FREEMAN
$
a
I'
County Cumb.rland TOTAL TAX CREDIT $ 3,044.55
Remarks: Less five percentum of tax if
paid within three months after
date of death $
Plus interest at the rate of
"PAID ON ACCOUNT" _% from
to $
uOO~[P[L~@mU[g 5 E A L TOTAL AMOUNT PAID $ 3,044.55
NOTE: This Triplicate Receipt to be retained for audit purposes. / ."
Received by '. 'f # ..4 .
I~ NOTE: In accepting the transfer inheritance tax on future estates, prior to the death of the life 1:,1'ard~~ (~ra~~lan., Deputy
tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth shall Register of Wills
~ not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the
life tenant or tenant for years whenever it appears that such additional tax may be legally due and (Title)
collectible for any reason whatsoever.
I '<-,;(
. "
. REV-449 (8-78)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
RESIDENT DECEDENT
COUNTY OF
CUMRERT.AND
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 Re'lenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
} AFFIDAVIT OF
EXECUTOR
MlG.HN~
County
IN THE MATTER OF THE EST A TE OF
Marian E. Freeman
(STATE FULL NAME OF DECEDENT)
Lete of
Cumberland
State of Pe.nnRyl v:m; ::I
} ",
County of Cumberland
tWDoi~
Albert W. Freeman
Executor
of the estate of the clbove-named decedent being duly sworn, depose S
and say S
August 9
(MONTH)
Name and address of attorney or }
other authorized representative to whom
a II correspondence should be mo i led.
(DAYI
, 19JJ3_J testate leaving a last will, copy of which is hereto attached. }
~iH!l!~X
Decedent died
Mark and Weigle
115 East King Street, Shippensburg, Pa. 17257
That as such Executor deponent is familiar with the affairs of said estate and the property constituting
(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 with, or
as agent or deputy of another, or in d'~cedent'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 SAFE DEPOSIT BOX
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLi:lERS TO DECEDENT
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:
B
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 Pennsyilvania 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 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
gi ving also separately the accrued interes t thereon, if any, down to the last in teres t day priM 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 aIlld all other personal chattels of whatsoever kind or nature, left by decedent,
together with the ~airly 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
les s 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.
In the case of securities of close or family corpcrations, 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 schedule, financial statements showing the assets and liabilities of said cO'-partnership or llUsiness.
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 suhmitted. 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 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 with 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 0 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 acquisition of personalty, 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 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 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 ppoof 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 anq 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", "C", "E", and "F" as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this .................................
/ \:
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.............................................'t:.........................................._.......................................-...
(ExeC'Utor-AK~)
.!.?....~=.s...~....~~~~.....~.~E=.~.~........................................................-........
(Street Number)
Shippensburg, Pa. 17257
.................................................................................................................................
(City or Town and State)
...............................At:h... .... day of .....JoCln~Cl~yc:......................... 19.80...
?!:~~;~;d~W;\,,~/m ..... ......m
Shippenmurg. PA Cumberland County
My Commission Expires July 27. 1982
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 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.
MARIAN E. FREEMAN ESTATE
I'l.. C-34' (4-73)
COMMONWEALTH OF P'ENHtYLVAMtA
OEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE uA"
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'clnother 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 j<tint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.")
The real property 10cQted In the Commonwealth of Pennsylvania should be (1) (2) (3)
described by lot and block number. street and street number, together with DI:PARTMENT
a general descrlj)tlon 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 Interest on mortgages, etc.,are DEATH In this space)
to be listed on Schedule "F" and must not b. deducted from this schedule.
NONE
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.
NONE
~...PLC,'
Ai'lt1('
MARIAN E. FREEMAN ESTATE
RE V-451 (8-78)
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
COMMONWEAL TH OF PENNSYLVANIA
TRANSFER 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 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.O.D. U.S. Savings Bonds and tentative trust accounts, must be listed, despite
the fact that they are not of the adminis tered 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 payable 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.
"em I
No.
nEM
List and describe fully
UNIT
VALUE
ESTIMA TED
MARKET
VALUE
DEPARTMENT
VALUATION
(Do not write in
this space)
1
Commonwealth National Bank - Checking Account
238. 77 '
2
Commonwealth National Bank - Savings Account
No. 23-0020192-4
//
3,585.19
3
The Peoples National Bank of Shippensburg -
Savings Account No. 024-284-5 20
5
~100 Shares Victoria Station
17-3/8
/,.-
4,154.44'
/'
1,686.64
//
19,112.50
V
9,048.54 ....
V
9,542.26"-
_v
9,543.51
V-
1,000.00.....
f.-<.....r
1,500.00
4
IDS Companies - SP 53062 - Cash Surrender Value
6
Solar Specialists, Inc. - Note
7
A. W. and W. A. Freeman - Note
8
A. W. and W. A. Freeman - Note
9
1967 Cadillac Sedan
10
Diamond Ring
~
Ins ert thi s total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
xx
$59,411.85 I/,j~ ~/J. Rs'
#JfC
MARIAN E. FREEMAN ESTATE
REV-452 (8-78)
COMMONWEAL TH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESiDENT DECEDENT
-fRAi\JS:: c F~S
SCHEDULE "C"
(li ;:lid decedent, within TYVO years of dealt!, make any tran~fer of any material pOlrt of b" 0'''1<', without receiving a valuable and
adequate consideration therefor? (Answer ye~ 01' r,o/ No
(2) Did decedent, within two years of death, transfer property from himself to hir.l$elf and ano+,her or others (including a spouse)
in joint ownership? (answer yes Of no) No
(3) If the answer to (1) cr (2) above is in the affirmative state:
(a) Age of decedent at time of transfer ___
(b) State of decedent's hHaith at time of making the transfer. (Note 11.
(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 posse5:sion or Hnjoyment at or after his death? (Answer yes or no) No
(a) Was there any possibiility that the property transferred might return to transferer or his estate or be subject to his
power of disposition? (Answer yes or no)
ib) What was the trans~:eree'$ age <.1t time ot decedent's death?
(5) Did decedent in his li'fetime make any transfer without receiving a valuable and adequate consideration therefor under which
transferor expressly or impliedly l'Cserves for his life or any period which docs 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) No
(b) -rhe right to designate tile persons who shall possess or enjoy the property transferred or income therefrom?
(Answer yes or no) No
(6) If the answer to (5) (bl above is il1l 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? (AmliNer yel> or no) No
(8) Did decedent, at any time, t((msfer property, the beneficial enjoyment of which was subject to change, because of a reserved
power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law?
(Answer yes or no) NQ
(9) If the answer to (8) above is in thE! affirmJtive, was the power to alter, amend, or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer yes or no) No
NOTE 1: The answers to these que$tiol1ls shouid be supported by affidavit by the attending physician as wtill as a copy of the death
certificate.
NOTE 2: If answer to any of the abo'ie questions is yes, set forth below a description of tha property transferred, it's fair market
value at date of death, dates of transfers and to wrfom transferred, with relationship of transferees to decedent, if any. Submit
copy of any trust deed or instrument, 11' transfers are ciaimed to be non-taxable, also submit detailed statement of facts on which
said claim is based.
NOTE 3: List allplicable property below in manner in which provided in Schedules A, B, or E.
ITEM
DESCRIPTION
MARKET VALUE
(Estimated)
DEPT. VALUATION
(Dept. Only)
NON E
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Insert this total opposite "Transfers", Schedule "e" in the
"As Reported" column on the last page o'f this return.
None
~-YLL_ '
-~r
MARIAN E. FREEMAN ESTATE
. RE V-453 (8'78)
COMMONWEAL TH OF PENNSYL VANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP I
(State full names and addresses of all who (If step-chiUlren or SUR VIV ED DATE INTEREST OF
ha ve an interest, vested, contingent or other- illegi tima te children DECEDENT OF BENEFICIARY
wise, in estate) are involved, set STATE YES BJRTH IN ESTATE
forth this fact.) OR NO
Albert W. Freeman Husband Yes 2/3/10 Whole Estate
Deponent further says that all the above.named beneficiaries are I iving at thi s time except below:
.
NAME DATE OF DEATH RESIDENCE
SUMMAR Y
(Sch. "A") $
(Sch. "8") $
(Sch, "C' ') $
$
$
$
(1)
(As Reported)
(2)
(As Determined)
....
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Gross Taxable Estate
')C),411.R'i
$
$
$
$
$
$
Real Property
Personal Property
Transfers
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Marian E. Freeman Estate
REV-454 (4079)
COMMONWEAL TH OF PENNSYLVANIA
BUREAU OF EXAMINA nON
INHERITANCE TAX SECTION
SCHEDULE "E"
JOINTL Y OWNED PRO PER TY
INSTRUCTIONS: This schedule must disclose all property, real and personal, owned b the decedent 'ointl with
another or others, including intangibles, standing in the name of the decedent and others. List real estate irst, as
entireties, or joint tenants, giving brief description, as indicated under Schedule "A," 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 colullln. 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.
Description of Property, Date of Acquisition, Name Unit Percentage Estate DEPARTMENT VALUATION
Address and Relationship of Co-Owners, and Place Value Share Valu ation (OFFICIAL USE ONLY)
of Record of Ins trumen t, where Reid Estate.
Value of Value of
~ Entire Decedent's
~ Property lnteres t
NONE
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Insert this total opposite "Jointly Owned Property," Schedule "E" NONE N.&YL-L..J
in the "As Re orted" column on the last a e of this return.
p
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~~)
REV-4P'~ (S-78)
County, Number and Name
: ; t' Number
'","cte Name
Freeman
(L AST NAME)
21 - Cumberland
21-78-0474
August 9. 1978
Marian
(FIRST NAME)
SUMMARY
,J!.:;;;;' of Death
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
E.
(INITIAL)
REPORT OF INHERITANCE TAX APPRAISER
!, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Cumberland
F ;- vania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
';5 set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E".
u
January 31. 1980
~&..AtJd Jot L~;'Q HJ)
INHERITANCE TAX APPRAISER
REPORT OF THE REGISTER OF WI LLS
" the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect-
l' , ,pelt that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or
I, l. umount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum
;.IS a deduction.
..
..
REGISTER OF WILLS
, ~
j"H_ U
ADJUSTMENTS
,i\lVENTORV VALUE AS APPRAISED ~ODE (HARRISBURG USE ONL VI REMAINDER APPRAISEMENT CODE
-
. iSchedule AI $ Nnn. 00+ 92+
erty (Schedule B) I:;Oli.ll IRI:; 10+
operty (Schedule E) 1\l^",... 20+
hndule C) Nnn... 30+
- IR~
ROSS ASSETS C)Q4"
.d Deductions 40- 93-
ULE F)
UE OF ESTATE
R,'
Per, -.op
Joir ''1 P:~
Tr~ (Sc
Les cs :H'
~, - L:D
CL. [' , ',; \I AL
Va
,', f life estates or
.:i..--
PRINCIPLE
ann~, : .C'." 3................. __ $
FACTOR
VALUE
CODE
I
t=
t=
ES"" . ,AX ASSESSMENTS _ $_
Fe "...,:,'.5~.OF REGISTER ONLV
Tax ~~ ~
Ta:<
Tax
Tax (c .
Ta ( ,
~
COMPUTATION OF TAX
2%
6%
15%
$
$
$
$
$
Exer',;.J\iolls
*
TOTAL TAX
$
(*) As evidenced by Chari ta ble
Exemption Certificates issued
by the Secretary of Revenue.
To, : 'o:~
Le
3 rr
Less tox previously paid
BA LAN C E
.or tox if paid within
G fte r death
$
$
t=
$
3M, ,i"::E OF INHERITANCE TAX DUE $
t..d<- ' c .3$" .:It rote of 6% from
___ to $
t..M: 'J.= ESTATE TAX ASSESSED $ ~
:st ,,\ paid $ I
BALANCE DUE $
t..d<- ;,,~; c:t rate of 6% from
!o $
TOTAL TAX BALANCE $
PAID $
)L '::':1tol Codes: (FOR USE IN HARRISBURG ONL Y)
.; , sl'ment
; 'ustment
;', ' -. ~rd'HJlty
6O-Life Estate
92+Remainder Appraisal
93-Remainder Deduction
93C-Charity
94-Remainder Residue
96-Success i ve
Life Estate
SE OF REGISTER ONLY
ADJUSTMENTS
liOTE: 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. "
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REV-5IB (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
Albert W. Freeman
76 West King Street
Shippensburg, PA 17257
(Executor or Administrator)
In Re: Estate of Marian E. Freeman
Cumberland County - File No.
;>1-78-0474
Dear Mr. Freeman:
You are hereby notified that the orig;inal
appraisement in the estate of Marian E. Freeman
has been filed in the office of the Register of Wills of Cumberland
County on January 31 ,19~. Said appraisement reflects the following valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
None
59,411.85
None
None
859,411.85
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 100101' the Inheritance and Estate Tax
Act of 1961, 72 P. S. 2485-1001, P. L. 373.
Date
JAnllA7 3', '9Ro
Signed ./If ~"fj,:JIIf..u.;/{lJr.J /
Title Chief 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 INHEFHTANCE TAX
APPRAISEMENT
DATE
COUNTY
FILE NO.
January 31, 1980
Cumberland
21-78-0474
Whereas, Marian E. Freeman late of Shinpensburi
in the County of Cumberland Commonwealth of Pennsylvania, having died on
the qth day of AU2UBt 19 -Za. I seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonv,realth of Pennsylvania;
Therefore, I, Gloria J. Richard , 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 (he 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
I Real Property $
None
Personal Property 59.411 85
Joint-Held Property Nnn",
Transfers None
'TV"" AT" A ~c:;a .4" ~c:;
."
Have been duly SWorn according to law, I do hereby certify that the above appraisement is made in conformity
with the law on this ~18t day of ;,ran::;;: " . ~ 19 ~ .
,"/d .//~J /' .A,'H ,/
Appraiser
Harrisburg
(Number and Street)
(Post Office)
, Penna.
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
}
55:
Albert W. Freeman
according to law, deposes and says that he is Executor
of the Estate of Marian E. Freeman
late of the Borough of Shippensburg , Cumberland County, Pa., deceased and that the
within is an inventory made by him _, the said Executor
of the entire estate of said decedent, consisting of all the personal propt!rty and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite ea item of the Inventory tepresent it's fair value
as of the date of decedent's death.
being duly sworn
Sworn to
and subscribed before me,
January 4
~~~~~MilJuJ
~. PA, Cumberland County
My Commission Expires July 27. 1982
19 80
Executor - ~~
76 West King Street
Shippensburg, Fa. 17257
Address
Date of Death
August 9, 1978
Day
Month
Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be aHached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
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Inventory of the real and personal estate of
Marian E. Freeman
deceased.
Personal Property
Commonwealth National Bank - Checking Account
Commonwealth National Bank - Savings Account No. 23-0020192-4
The Peoples National Bank of Shippensburg - Savings Account No. 024-284~5 20
IDS Companies - SP 53062 - Cash Surrender Value
1100 Shares Victoria Station @ n:'378
Solar Specialists, Inc. - Note
A. W. and W. A. Freeman - Note
A. W. and W. A. Freeman - Note
1967 Cadillac Sedan
Diamond Ring
TOTAL
",,".,, ,,'.'''','W'''''''''''_o _=.m'"",,",
238 77
3,585 19
4,154 44
1,686 64
19\112 ;'50
9,048 54
9,542 26
9,543 51
1,000 00
1,500 00
$59,411 85
REV-41111 (8-78)
d/-l?- LJ71
STATEMENT OF DEBTS
AND DEDUCTIONS
THE SUM OF
DEDUCTIONS ALLOWED IN
IO.fo:J..11(
OFF ICE OF THE
REGISTER OF WILLS
OF Cumberland COUNTY
AND AGENT OF THE COMMCNWEAL TH
)
'-~
DATE NO. OF NAME OF 'PAYEE REMARKS AMOUNT
VOUCHER
Fogelsanger Funeral Home Funeral 1,342 60
-
Robert A. Freeman Transportation to Funeral 800 00
) Register of Wills Letters Testamentary and
3 Short Certificates 38 00
News-Chronicle Company Advertisement of Letters 10 00
Cumberland Law Journal Advertisement of Letters 18 00
Register of Wills Filing Inventory, Appraisement
And 1)pht:s and . 9 00
Mark and Weigle Attorney's Fee - Includes ServicEs
Rendereo ia filing I.R.S. Form 3,200 00
Mary E. Seavers IVV
Notary Fees 10 00
Reimbursement for cost of death
Mark and Weigle certificate for Clara R. Eberst 2 00
Register of Wills 10 Short Certificates 10 00
Ebv Granite Works Gravestone 3.600 00
Spring Hill Cemetery Assoc. Burial Plot 1,500 00
Hale Real Estate Appraisal 60 00
Register of Wills Certified Copies of Will 6 50
Register of Wills Filing Family Agreement 15 00
,10,621 !to
ESTATE OF Marian E. Freeman LATE OF the Borough of Shippensburg, Pennsylvania
DATE OF FILING APPRAISEMENT 9~ 3Llq~ DATE OF DEATH August 9, 1978
COMMONWEAL TH OP PENNSYL V AN1A }
COUNTY OF Cumberland SS:
I, Albert W. Freeman HEREBY CERTIFY, THAT TO THE BEST OF
MY KNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES AND
EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF Marian E'~ Freema ~.
DECEASED, AS DEDUCTIONS FOR INHERITANCE TAX PURPOSES. . ~ ~ _
. .
DAY OF
SWORN AND Sl!.BSCRIBED BEFORE ME THIS 4th
196.L
-- 'Janu~xfl
/')(JlJi ~
Ma E. Seavers, Notary Public
Shippensburg, PA Cumberland (ountv
MV CommissionExpi.. JulV 27, 1982