HomeMy WebLinkAbout05-02-79
"
Rcc.:h (4-73)
COMMONWEAL TH OF PENNSYLVANIA
DEP AR TMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
a-/.z;77
c2/ -1/- OS-3'f
**
RESIDENT DECEDENT
COUNTY OF
CUMBERLAND
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'otenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
Late of
Cumberland
} AFFIDAVIT OF
EXECUTOR
KIJl\IlNI6lfKKl<<>R
County
IN THE MATTER OF THE ESTATE OF
HOWARD A. BAUM
(STATE FULL NAME OF DECEDENT)
State of
Pennsylvan ia
} ."
County of
Cumberland
Howard G. Baum
Executor
mmo~OOK
of the estate of the obove-nomed decedent being duly sworn, depose
and say
Decedent died
September
15,
(DAY)
, 19~{~estate leaving 0 last will, copy of which is hereto ottached. }
(YEAR) Intestate
(MONTH)
Name and address of attorney or }
other authorized repres.entative to whom
all correspondence should be moiled.
Robert M. Frey
5 South Hanover Street, Carlisle, Pa. 17013
That as such Executor deponent is familiar with the affairs of said estate and the property constitl!ting
I EX ECU TO R-ADMIN I ST RA 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 ri ght of acces s by another as agen t or deputy, with the
exception of the following: -
NAME AND ADDRESS OF BANK OR O,HER INSTI1UTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A S.^FE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
CCNB Ban&. N. A. Howard A. Baum
M J Mall Office
Carl isle Pa. 17013
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
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
giving also separately the accrued interest thereon, if any, down to the last interest day priIDT 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 and mortgages held by decedent and of all
claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing
for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if
any, giving the face value and estimated fair market value thereof, and if such estimated fair.market value be
less than the face value, it sets forth 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 sccUlill.:S o"'lIed 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 far as
possible substantiaterl by financial statements of the corporations, showing the assets anrl liabili t.ies
thereof liS of the date of death. The scherlule also sets forth the interest of rlecedent 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 sairl co-partnership or rlllsiness.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement)
tog.'tlwr 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 Lc\ISt be submittf~rl. It should also set forth in itemized form, together wfth the fair market value
thereof, 'lny other property owned or bequeathed by the decedent at the time of death.
The Scf>edule C attached hereto and made part hereof sets forth a true answer to each inquiry
conUlined therein anrl 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, suirl schedule sets forth the nature anrl value of such property, to whom tr~sferred, the
relationship of the transferees to the decerlent, the proportionate share 'receiverl by each transferee anrl
all other facts of a pertinent nature regarding saict transfers. In the case of transfers intenrlect t.o
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 trus~ There is also set forth in said
schedule II 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,
wi th a copy of the instrument creating such power attached to the schedule.
That Scf>edule D attached hereto and made part hereof sets fort.h 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 rleath of all minors, annuitants anrl beneficiaries for life unrler ctecedent's Will. It also
contains a statement showing which of the beneficiaries named in the decerlent's will, if any, died prior
to dec:cdent, the rlates of their death, their issue, ~rl the relationship of such issue to the beneficiary.
That Scf>edule E attached hereto and marle a part hereof sets forth all property, real and per-
sonal, owned by the decedent jointly wi th another or others, inclurling intangible, standing in the name
of the decedent anrl others, plus the date and place of record of instnunents 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 Scf>edule 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, inclwUng funeral expenses paid;
family exemption, where applicable; costs of administration of this estate; counsel fees anrl furlici 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 unpaid at time of
death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inherit~ce and Estate Tax Act); together with a statement of collateral plerlged f'or 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", "e", "E", anct"F" as directed therein,
have been carried forward and properly registered in the Smrnnary.
Subscribed and sworn to before me this
1 st May
................................. . .. day of .. .
....~~~~~......................_...
(ExeGtLwr-Administrator )
Howard U. Baum
......539....Wy!:~iSfv~~~tf...................................................
....... G8.:El.~.13.1~.~.....P.9:.,...11.Ql:3............
(City or Town and State)
NOTE: Before signing affidavit make sure all blank spaces in the affidavit anrl schedules annexed are
1'illed in with details or the word "None", and in case the assets include rare awl unlistect securities,
securities of close or family corporations or an interest in a.ny co-partnership or business, that the
data anrl statements required under the paragraph above relating to Scherlule "B" are attached. Also make
certain that column #1 in the "Summary" has been properly completed as above-(lirected.
79
............ 19..............
~~, 'h
...... ......................~
Notary Public Carlisi" Cumberland County
My Cornmi5sion Expires August 16, 1979
RC C-34 (4:73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT 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 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 Pennsylvanlo should be
described by lot and block number, street and street number, together with
a general description of the property, 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 at death
of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are
to be listed on Schedule "F" and must not b. deducted from this schedule.
(1)
(2)
(3\
DEPARTMENT
VALUATION
CAUTION
(Do not writ.
In this space)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
ESTIMATED
MARKET VALUE
House and lot of ground at 705 Wilson Street,
Carlisle, Pennsylvania, described in Cumberland
County Deed Book "X", Volume 23, Page 833.
Be ing the same property wh ich Norton N.
Gillette and wife, by deed dated January 8, 1971,
and recorded January 8, 1971, in the Office of
the Recorder of Deeds in and for Cumberland
County at Carlisle, Pennsylvania, in Deed Book
"X", Volume 23, Page 833, granted and conveyed
to Howard A. Baum and Towanda M. Baum,
husband and wife. The said Towanda M. Baum
having died on July 11, 1977, title to said
premises remained vested by operation of law
solely in her surviving spouse, Howard A. Baum.
1978 Assessment: $7,340. OOt/'
56,000.00 t/
Insert this total opposite "real property", Schedule "A" in the X X X X X
"As Reported" column on the lost page of this return.
56,000.00
5lcIOOO'OU
P.CC"-35
REsrrmrn DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
<l~.. ~.'.~
,~\
COMMONWEALTH 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 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 anyundistributed
estate of or income from any property held in trust under the will or agreement of another, even though
located outside of the State, at the time of death, should be listed in this schedule.
Item
NO.
ITEM
List and describe fUlly
UNIT
VALVE
ESTIMATED
MARKEl' VALVE
DEPARTMENT VALUATION
(Do no t wri te in
this space)
1
36 shares Ohio Ferro Alloys Corp. @ 10.25
369.00
2
16 shares LVO Cable, Inc., now United Cable
Television Corp. @ 33
3
100 shares M & T Mortgage Investors @ 11.124
52H.00 I
1, 112. 5 u,~
4
23 shares General Electric Co. @ 49.25
1,132.75.
5
Lowry organ and miscellaneous household goods
6
1972 Pont iac 4 - door Sedan
600.00....
600.00,/1--
2,931. 15;/
7
CCNB Bank, N.A. checking account #704-5915-
8
CCNB Bank, N. A. savings account #076-116482 1
Accrued interest to September 15, 1978
./
4,343.90'/
16.60
.../
9
Prudential Insurance Co.
689. 59"
,/"
10
Metropolitan Life Insurance Co.
7,780.10
TOTAL
20, 103. 59
,., 'l " "
_ L. \ I 03 ~ I
Insert this total opposite "Personal Property", Schedule "B" in X X
the "As Reported" column on the last page of this return.
RCC~)S
C(1MM(1\VV~=AL~'j[ lH 1'1:.:\1'\SYLrANI A
n{A\~FFj~ I\HEl~ IT,J\TF TAX
SCl-mDliU~ "e"
TH \X '" F1m,')
~~
~~'~.'l
~ \:~;~~P't i'L
r Jtr' \:~~~ i,,,- ,~..
V"c"~"<\""!
~-x:.";:Y'%,,'r?-'i'=~-:ri:?
f\ESIlW\T IWrV1W\T
(1) Did decedent, within two years ot'death, make ,Ht,Y tl"mst'p[' of dny material part of Ills p"tatf~, without
receiving a valuable and adeqUAte considprntioll thprel"Jr? (,\nswer ,Yps or no)No.
(2) Did r1pcedent, wi thin two years of dpath, transfer propercy from himself' to himself anrl another 01'
(,thers (including a spouse) in joint ownership? (Ltnswer yes or no) N~__
(:1) If the answer to (1) or (2) above is in the aCfirma,tA;ve state:
(a) Age of decedent fit time of transfer ~L~__
(b) State of decedent's health at time of making the transfer. (Note 1).
(c) Cause of decedent's deflth. (Note 1).
(4) Did decedent, in hL, lifetime, make any t.ransfer of property without. rec{~iving a valuable or adequat.e
considera ti on t herefo I' which was to t.fike effec t. in possess ion or en j ovment at 0 I' after his dpath?
(Answer yes or no) No . .
(a) lias t.here any possibility that the property tra.nsferred might return to ~ransferer or his
est.ate or be subject to his power of' disposition? (Answer yes or no) N / A
(h) What was the transferee's age at time of decedent's death? N / A
(5) Did decedent in ltis lif'etime make any transf'er without receiving a valuable find a,ie'1113t.e consideration
therefor tmder which transferor eXJ1ressly or impliedly reserves for his life or finy period which does
not in fnet end before his death:
(a) The possession or eT'joYl11ent of' or the right to income from th(' property transferred?
(Answer yes or no) No
(b) The right to rles igna te the persons who shall possess c I' enj oy the property transferred or
income therefrom? (Answer yes or no) No
((;) If the answer to (5) (b) above fA in the aff'irmative, state whether the right was reserved in decedent
alone I}r 0 thers N
(7) Did decerlent in his lifetime make a transfer, the consideration for which was transferee's promise to
pay income to or for the beaefit. of care of tl'aEsferor? (Answer yes or no) No
(8) Did decedent, at any time, transf'er property, the beneficial enjoyment. of which was subject to change,
because of il reserved power to al tel', amend, or revoke, or which cOllld revert to iJecedent under terms
of' transfer or by operation of law? (Answer yes or no) No
(9) If the answer to (8) above i3 in the affirmative, was the power tl} alter, amend, or revoke the inter-
est of the bepef'iciary reserved in the decedent alone or the decedent and ot.hers?
(,\nswer yes or no) N/A
~OTE1: The answers to these questions should be supporterl by fiffidavi t by the atteIHUng physj cian as
well as a copy of' the death cer-tificate.
NOTE 2: If answer to finy of the above questions is yes, set forth below a description of the property
transf'erre<1, it's fair market. value at date of death, dates of transfers and to ~'hom trilnsferre<1, with
relationship of' transferees to decedent, if any. Submit copy of' any trust deerl or instrument, if trans-
f'ers are claimerl to be non-taxable, also submit detailed statement of facts on which said claim is based.
NOTE 3: List ap1'l icable property below in manner in which provifled in Schedules A, 13, or E.
ITE~I
liESCIUPTION
MAIUCET VAI,lTE
(Es tima t.ed)
DEPT. VALCAT.WN
(Dept. Only)
NONE
NONE
Nu~
Insert this toUll opposite "Transf'ers", Schedule "C" in the
"As Reported" column on the 1 ast page of this return.
-0-
RCC-37. (l2-f,3)
CO:\t:\IO~\n~:\LTH OF rE;'.;:\,~YYL\NJA
TRANSFER INHERITAXCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
l'i
~' }:~
" .....:'.. ~
.:'!~>::-:;-1 "..
IJ 4''-'''''~1i\
(i ;;.)~,;~ .~/:(~. '~
BE\iI:FICIAH [ES
~ BENEFICIARIES AND ADDRESSES ~r~~~!c1~1~~~;Por ! -;~J~~:IVED I D'\TP.~i - IN;ERES'[~~--
\:state lull names. and addresses of all who I iJlpgitlmate ('hlnren I 1?~l,~pEN~ I OF m:Ni:F1CIAHY
h " t t d > . t- th I I d t I ST A 'l' YEs L' J'" f-S'f' -pL'
aye an InteTes , yes e . conl,lngen. or (J . er-I ilre ,nvo ve ,SC I' . J HI HTI' ., ,"de
wise, in est:1t~) . ~(Irth thl;; fact.) OR N? __~___) _ _____
Howard G. Baum I I I
I -I ! I
I son . -t;s I-_p~estate _
-t=-, ~-~---
foster daughte yes I 1/2 estate
I -L-----
I -L
i=
j
I
539 Wilson Street
Carlisle, Pa. 17013
Linda 1. Hasselquist
Carlisle, Pa. 17013
I
I
I
L
I
I
-I
I
I
+-
----.
-+- I ~
I- I
L
_I
==i=-~
Deponent f'urther says that all the above-named benef'iciaries are lIving at this time except below:
NAME
DATE OF DEATH
RESIDENCE
....
o
.E :-: ~.
if)' .:::
.::; :1) E
.- ~ ::
.g~o
< E C,)
~ ~' ~
-0 :II
"S~t:
<..i :l 0
'" E 0-
~ '"
~ 0::
SUM~1ARY
.(Sch. "A")
. (Sch. "B")
. . .. . (Sch. "C")
. {Sell. "E")
H.eal Property
Personal Property
Transfers
JoiIltlY.Owneq. Property
Gross Taxable Estate
( 1 )
(As Reported)
$ 56,000.00
$ 20.103.59
$ -0-
$ -O~
$.
$.76.103.59
(2 )
(As Dl'knnilwd)
$
$
$
$
$
$
t-
Z "0
Q)
.... W if)
rn ~ Q)
(l) Q) ...:l
>< "'" <:.> ........ <
W Q) Ul
C/l Q ...... rI'J
..... ........ -
-< :;g ... <
0::; ell rn "
0... ~ i:) U '2 =-
0 rn =-
0... ~ "8 ~
w -< W <+-< <
:I: :::: W ~ O. ell ~,
r- r- f-< '"
W ..c. ........ ~ Q
C ~ ..... "" -< . ~ ~ Z
..... 0 f-< ~ OJ) ~
Z f-< C/l ~: ..a 0... ~
~ w Q 0 S .... P-
-^-- ... 0
0 ~ 0 ~ ~ "
c 0::; ~ ~ U ..., 0
0
'Z W ~ ~ c:..
~ f-< ~ ...-.;
.... .... ... c=:
f-< 0 ...
... c
~~ -t: ::0 .... .c' 0
0 ~
,..,. ~
~E (l)
...
~~ ~ '"
~ U u
R C C-3El'
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
COMM'ONWEA'LTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
INSTRUCTIONS: This scheoule must disclose all property, real and personal, owned by the decedent jointly
wi th another or others, including intangibles, standing in the name of the decedent and others. List
real estate first, as entireties, or joint tenants, giving brief descripUon, as indicated Imder Schedule
"A", plus the date ano 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 acquisition, and the name, address and relationship (if any) of co-owners to
the oeceden t.
Description of Property, Date of Acquisition, Name
Address ano Relationship of Co-Owners, ano Place
of Record of Instrument, where Real Estate.
Unit
Value
percentage
Sh are
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
property Interest
NONE
-0-
Insert this total opposite "Jointly Owned Property", Schedule "E" - 0-
in the" As Reported" colunm on the last page of this return.
N~"'.~
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
Howard G. Baum
539 Wilson Street
Carlisle, PA 17013
(Executor or Administrator)
In Re: Estate of
Howard A. Baum
Cumberland
County - File No. 21-78-0534
Dear Mr. Baum:
You are hereby notified that the ori ainrl1
appraisement in the estate of Howard A. Baum
has been filed in the office of the Register of Wills of Cumberl and
County on Auqust 21. , 19B-. Said appraisement reflects the following valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
56,000.00
20, 103.59
none
none
76,103.59
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
August 21, 1979
/ .
Signed ','9/[/ ((II (1
viti ) ,; (
Title Adm in i s trat i ve Offi cer
NOTE: This is not a bill.
RE'v'-ML. (P.-7R;
.
C~unty, Number and Name
[=ile Number
21 Cumber 1 and
21-78-0534
SUMMARY
Iht{: "f Dea~h Septembe r 15, 1978
,= c,tute Name Baum Howa rd
(LAST NAME) (FIRST NAME)
A
(INITIAL)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
REPORT OF INHERIT ANCE TAX APPRAISER
!, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Cumberland
Penn,.y'lvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the volues set forth opposite each item in the last column to the right in Schedules "A", "8", "C", and "E".
Duh.J: _
August 21, 1979
~/I/UY l ((, JtrfJ ):~;
,/ - INHERiTANCE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
" the undersigned duly elected Register of Wills in and for 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
lessN 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
INVENTORY
$
ADJUSTMENTS
ODE (HARRISBURG USE ONLY)
00+
10+
20+
30+
REMAINDER APPRAISEMENT CODE
Rea! Prnnerty (Schedule A)
Persona! ?roperty (Schedule B)
J'):nt~H,,!d Property (Schedule E)
Transfcrs (Schedule C)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
92+
40-
93-
CLEAR VALUE OF ESTATE
Va!ua!;.,,, of life estates or
~
PRINCIPLE
FACTOR
VALUE
CODE
I
annuities." ..ll.. ........ ......_ $
I
I-
I
t=
ESTATE TAX ASSESSMENTS _ $
FOR USE OF REGISTER ONLY
Tax on $
Tax on ~_.
Tox on $
Tax on :;:
CODE
COMPUTATION OF TAX
2%
6%
15%
$
$
$
$
$
Tax on $
Exemptions
Total Esto!<'
*
TOTAL TAX
$
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
$
t=
less tax previous Iy pa id
BA LANCE
Less 5% "f to" if paid within
3 month.; after death
$
$
BAl,\H - OF iNHERITANCE TAX DUE
Add it :res ot ~ate of 6% from
$
~_~"'..'''_.__._ .~o
$
Estor!'. t.:,x paid
$
$
AMOU;~ OF ESTATE TAX ASSESSED
Add ; ,'!.<.~'- ,-. a+ role of 6% from
$
$
TOT AL TAX BALANCE $
PAID $
Suppiemvntal Codes: (FOR USE IN HARRISBURG ONL Y)
BALANCE DUE
t~
48-Adj II stment
49+Adiustment
56-Annuity
6O-Life Estate
92+Remainder Appraisal
93-Rema inder Deduction
93C-Charity
94-Remainder Residue
96..:.Suc:cess i ve
Life Estate
FOE USE OF REGISTER ONLY
ADJUSTMENTS
NOTE: Where subsequent adjustments ?~e ",lade to the a~ove computation of tax by the Register of Wills, for proper reason,
same should be noted below, wl~h short explanation.
\ t-" \ ,..:l
~ "" ~
~ ~
.... '"
~ ';iE. ~
<l) ~
..... u.l <:) cG
rf) ~
.... 0 c..
\ ~ c..
~ 6 ~ ~
u. ~ "2 Ci
~ ro ~
~ \-.l 0 (Q Q) ;. Z
~ c.l .- .".., ~
~ u.l ~ t-" . lJl ffJ \-'
0 ;::c "" t:
?;: ~ ~ .- t: cG
Z t-" 0 \-' -0 \.. <l) 0
u. rf) \.. co c.. c..
c.l co (..)
0 5 ~ '-' u.l
r-;:- (..) 0 cG
cG ~ -5
0 u.l
..... -
.... t-" e<S
e<S t-" <l)
.... '-' ~
.... ~ 0
ffJ :2 '-' t:
..... 0 .".., %
t: ....
~'6 ~ t:
~ 6
.....oe e':l 0 0
~~ ,..:l U U
. ~
REV-457 (8-78)
DEPARTMENT OF REVENUE
BUREAU OF FIELO OPERATIONS
P.O. BOX 2970
HARRISBURG, PENNA. 17105
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEM ENT
DAli:.
August 21. 1979
Cumberland
21-78-0534
COUNTY
FILE NO.
Whereas, Howa rd A. Baum late of Ca r lis I e
in the County of Cumber I and Commonwealth of Pennsylvania, having died on
the 15th day of Seotembe r 19 Z!L-., seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Sand ra L. Stone , an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash
value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration
of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral
rate on any such future interest.
DESCRIPTION OF ASSET UNIT Appraisement
VALUES Made for Inheritance
Tax Purposes
$ ct. nnn nn
Real Estate
Personal Property" 20, I 03 59
Jointly Held Property none
Transfers nnng
TOTAL ASSETS 76 10~ ljq
.
I
I
Have been duly sworn according to law, I do hereby certify hat the above appraisement is made in conformity
with the law on this 2 J c;t day of ~ 19 ~.
''\ /'" J'h ,~
Appraiser
(Number and Street)
Harri sbura
(Post Office)
, Penna.
>>
+-'
~
::s
o
U
'::;j-
",r\
"1 "
\;'
0.., -o~
.J c.:
roo
.c- -:
\.-.
\ a>:
, -%~
\'f\' 3~
~\
4-
0::
c-
ca
a
to-
uJ
(,)
~
to-
~
uJ
~
Z.
-
'i
uJ
o
'ch
uJ
0::
......
o
<l>
+-'
~
~
~:
:):
roo
lt1:
. .
4:.:
-0:
\.-.
ro:
6~
:r.:
'"0
<l>
~
<l>
U
<l>
o
cO~
~
~
-:
~
~
-:
......
o
~
03
....:l
a1:
.-
~
.-
\.-:
(I):
.a:
~:
(I):
~:
~
(I).
VI;
~
~
a4
~
~
qcr;.
~
o
Z
'0
';>
.c
+->
03
<l>
o
+-'
~
g
o
.... cO:
m cO:
8. -:
<l>
tIl
.~ cD
0.. l:n
~ &:
......
o
<l>
+->
03
o
(l"\:
r-:
0-
.......
-.
~:
~:
If\:
::I:
en:
:):
4:
ci"
u
<.+::
......
o
~
ci"
::s
'"0
K
03
+->
......
o
tIl
-~
<l>
+-'
tIl
's,
&
.S
'"0
<l>
.......
ti:
,
+-'
~
::s
o
~
uJ
::>
~
~
ex:.
u..
o
'i
uJ
~
~
4.
0.-
uJ
o
-----------
....
~
<l>
8-
<l>
tJ'l
''iil
a
0..
c:r.
.0-
<l>
';>
.~
u
~
'"0
<g
o
~
0..
0..
c:r.
'"0
~
03
'"0
<l>
~
'~
K
t:i\
+-'
';:l
o
..0
03
<l>
+-'
o
~
3:
....
~
<l>
8.
<l>
tJ'l
''iil
a
Jt
8.
o
<tl
.~
<l>
0..
0..
c:r.
'"0
<l>
0\
~
..c
u
'"0
~
03
'"0
<l>
~
<l>
....
~
t.L\