HomeMy WebLinkAbout04-17-79 (2)
1
~~2:
........-- ;
."
RCC-33 (4-73)
,
.\ /
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
F f ~. ,~~:j i
\i,,>-: " '.
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 Reuenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
Late of
Cumberland
} AFFIDAVIT OF
EXECUTOR
XliIXt>>mXKXINK
IN THE MATTER OF THE ESTATE OF
Ernest W. MacArthur
(STATE FULL NAME OF DECEDENT)
County
State of Pennsylvania
J 55:
County of Cumberland
Alfred Wagner
Executor
~~*XfXi](
of the estate of the above-named decedent being duly sworn, depose S
and sayS
Decedent died
October
3
, 19J~J testate leaving a last will, copy of which is hereto attached. }
(y EA R) ~iXKoXili*,
(MONTH)
Name and address of attorney or }
other authorized repres.entative to whom
all correspondence should be mailed.
(DAY)
Robert J. Yocum, Attorney
116 East King Street, Shippensburg, PA 17257
That as such Executor deponent is familiar with the affairs of said estate and the property constituting
( EXECUTOR-ADMINISTRATOR)
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 fullowing: -
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
Ernest Walter MacArthur
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
Farmers Trust Company
One West High Street
Carlisle, Pennsylvania 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:
B of this return,
That Schedule A attached hereto and made part hereof sets forth fully and in detai I 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 prior to decedent's
death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, postal
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 de~'ignated 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 Ow .1,.;,' ..I' death, bonds and accrued interest thereon to the date of decedent's
death and other investnv ,J by rhe 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 substantiated by financial statements of the corporations, showing the assets and liabilities
thereof liS of the date of death. The schedule also sets forth the interest of riecedent 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 sC]led.ule, financial statements showing the assets anri liabilities of sairi co-partnership or lmsiness.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement)
to:!;,'ther with a statement setting forth the cl1aracter of the business, its location, and such other facts
,)ert; ni 1'''' to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein TIlust be submitteri. It should also set forth in itemized form, together with the fair market value
therent', nny other property owned or bequeathed by the decedent at the time of death.
The Sct>edule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained tb~rein and in the case of' transfers of'property, real or personal, within two years of decedent's
death, tn f~ontemplation of decedent's death, or intended to t<lke effect in possession or enjoyment at or
af'ter death, said schedule sets f'orth 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 oLher f'acts of' a pertinent nature regarding sain transfers. In the case of transfers intende.} t.o
take efrect 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. There is also set f'orth in said
schen!lle II 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, or jointly with another, or any power of' appoint-
ment Vl",ted in decedent, either individually or jointly, by the will, deen, or other instrument of' another,
with a copy of the instrument creating such power attached to the schedule.
That Sct>edule 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
decedcl1t's rieath 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 de,edent, the dates of their death, their issue, and the relationship of such issue to the beneficiary.
That S.::t>edule E attached hereto and marIe 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 ,estiture of
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of eo-owners to the decedent.
That Sct>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, incluning t'uneral expenses paid;
family exemption, where applicable; costs of administration of this estate; counsel f.~es ann funiciary's
conunissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli-
gious services, in consequence of the death of the deced.ent; 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 pledge(1 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
es tima ten amount cl aiming and allowed, that the same will he reported to the Register 0 I' Wi II s, and tha t
the amoun t of tax assessed can be reassessed in ac cordance therewi tho
That the totals of the appropriate columns in Scherlules "A", "B", "en, "E", and "F" as nirected therein,
have been carried forward and properly registe!'ed in the Sununary.
Subscribed and sworn to before me this ''''''''''''''''''''''''''''''''
~''''''''''. """'''?~~'''''''''''''''' .....~. . day of .......f.e...p:rlla....r...y..................19....7..2....
( ~-Th
v . \ .
......... ........ ..... ~..~.........~......;...,..,..\,~{JL.. ....
~~, _~~~'i;,;::"I. :..;1. '
SHIH '{ J '." ::,..~
s,:rrp,:
,': I""" . "~
~. /
?2~;~;:~~~~~<............................
{ D~E~
.......................................................................................................
(Street Number)
. ?h.i.pp(;D.?P1J.:r.g~.....P..~D.n~y.l.va.nia. ......1.72.5.7..
(City or Town and State)
NOTE: Before ~ghl~g' aft'idavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the worn "None", anrl 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 Sched.ule "B" are attached.. Also make
certain that column #1 in the "Summary" has been properly completed. as above-directen.
"~=---~,"..............-~""",,",,.,~,._.~..,,..~...,
..C C.~4'( 4.73)
COMMONftAL TH OF PENNSYLVANIA.
DEPA'RTMEN1 OF REVENUE
BtJREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
*'
Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece-
dent. Property held by the decedent as tenant in common with another or other, should be identified
as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property
held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.")
The real property located In the Commonwealth of Pennsylvania should be
descrlbed by lot and block number, street and street number, together with
a general descrlptloh 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 Sc'he~ule "Fit and must not b. deducted from this schedule.
(1)
(2)
(3)
DEPARTMENT
VALUA TlON
CAUTION
(Do not write
In this spece)
ASSESSED VALUE
FOR YEAR OF
bECEDENT'S
OEATH
ESTIMA TED
MARKET VALUE
ALL that certain tract of land with dwelling house
and out-building erected thereon situate in North
Newton Township, Cumberland County, Pennsylvania,
bounded and described as follows, to wit:
BEGINNING at a point marked by a stone in public
road U.S. Route 11, also known as the Turnpike;
thence by lands formerly of Jacob Kieffer's Heirs
now or formerly of George Zimmerman, North forty-
four (44) degrees West twenty-three and six tenths
(23.6) perches to a stone; thence by lands formerly
of Edward Hurley now of Alfred Wagner South forty-
three and one-half (43 1/2) degrees West twenty-
seven and five tenths (27.5) perches to a stone;
thence by land formerly of Mt. Rock School House
lot now of Lawrence Kulawiecz South thirty-four and
three-fourths (34 3/4) degrees East eighteen and
eight tenths (18.8) perches to a stone; thence along
public road U.S. Route 11, also known as the
Turnpike, North fifty-four and one-half (54 1/2)
degrees East thirty and six tenths (30.6) perches
to the place of beginning. Containing three (3)
acres and one hundred thirty-two (132) perches,
more or less.
BEING the same real estate which Katharine M. Rider
and C. D. Rider, her husband, by their Deed dated
June 6, 1938 and recorded in the Office of the
Recorder of Deeds of Cumberland County, Pennsylvania,
in Deed Book "W", Volume 11, Page 9, conveyed to
Ernest W. MacArthur and Louella MacArthur, his wife,
and the said Louella MacArthur died the 15th day of
October, 1969, survived by her husband Ernest W.
MacArthur, now deceased.
Public Sale Price
---/' -
,-' \ i, '" ~
L./
./
,/
24,500.00
Insert this total opposite "real property", Schedule "A" in the X X X X X
II As Reported" column on the last page of this return.
$24,500.00 ?'Y)SOD.00
Item
No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
Ref; -?~
..~'
/j , ,:::; ", t\
,~. ~
~O~NONwEALTH OF PENNSYLVANIA
\,
TftANSl<"EH INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
I t\STRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually
hy the decedent, at the time of his death. Property owned by the decedent jointly wi th another or others
must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but
payable at death to anot.her or others, including but not limited to P.O.D. U. S. Savings Bonds and tent.a-
tive t.rust 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 capaci ty, partnership interests, interest in any undistributed
estate of or income from any property held in trust under the will or agreement of another, even though
located outside of the State, at the time of death, should be listed in this schedule.
ITEM
List and describe fully
UNIT ESTIMATED DEPARTMENT VALUATION
VALUE MARIOO VALUE (Do not write in
this space)
1,706.94
23.48
3,742.33
51.48
/
1,270.26 '
2, 362. 93"
-
180.00 . "
10.00
.--
no value'
Savings Account No. 26011 - Cumberland Valley
Savings and Loan Association, Carlisle, PA
Accrued interest on Savings Account No. 26011
Cumberland Valley Savings & Loan Association
Savings Account No. 60085 - Cumberland Valley
Savings and Loan Association, Carlisle, PA
Accrued interest on Savings Account No. 60085
Cumberland Valley Savings & Loan Association
Checking Account No. 7-1809-2 - Farmers Trust
Company, Carlisle, Pennsylvania
Savings Account No. 1-01490-1 - Farmers Trust
Company, Carlisle, Pennsylvania (including
accrued interest)
18 shares, Cumberland Valley Co-operative
Association, preferred stock
1 share, Cumberland Valley Co-operative
Association, common stock
2 shares, International Nitrogen Company, common
stock(Incorporated in state of Delaware) dated
December 31, 1923
4 shares, International Nitrogen Company,
preferred stock (Incorporated in state of
Delaware) dated December 31, 1923
$50.00 U.S. Treasury, Series E Bond, dated 8/43
$50.00 U.S. Treasury, Series E Bond, dated 7/43
I $50.00 U.S. Treasury, Series E Bond, dated 5/43
$50.00 U.S. Treasury, Series E Bond, dated 11/43
$100.00 U.S. Treasury, Series E Bond, dated 1/44
$50.00 U.S. Treasury, Series E Bond, dated 1/44
$50.00 U.S. Treasury, Series E Bond, dated 2/44
$50.00 U.S. Treasury, Series E Bond, dated 3/44
$50.00 U.S. Treasury, Series E Bond, dated 4/44
$50.00 U.S. Treasury, Series E Bond, dated 6/44
$50.00 U.S. Treasury, Series E Bond, dated 8/44
$50.00 U.S. Treasury, Series E Bond, dated 11/45
$50.00 U.S. Treasury, Series E Bond, dated 7/45
$50.00 U.S. Treasury, Series E Bond, dated 6/45
$50.00 U.S. Treasury, Series E Bond, dated 1/45
$50.00 U.S. Treasury, Series E Bond, dated 3/45
$50.00 U.S. Treasury, Series E Bond, dated 2/45
$50.00 U.S. Treasury, Series E Bond, dated 4/45
.$100.00 U.S. Treasury, Series E Bond, dated 7/44
, $100.00 U.S. Treasury, Series E Bond, dated 8/47
$100.00 U.S. Treasury, Series E Bond, dated 12/44
$100.00 U.S. Treasury, Series E Bond, dated 5/45
$500.00 U.S. Treasury, Series E Bond, dated 7/57
$100.00 U.S. Treasury, Series E Bond, dated 7/57
$100.00 U.S. Treasury, Series E Bond, dated 7/57
$100.00 U.S. Treasury, Series E Bond, dated 7/57
$50.00 U.S. Treasury, Series E Bond, dated 12/43
$100.00 U.S. Treasury, Series E Bond, dated 12/47
no value/
143.24'
143.24/
141. 38/
139.06//
281. 76/
140.88-
140.81V
140.88,/'
140.88-
138. 5~"
138.50"
130.18'
134.10? . ,/
134.10""-
136.28/
136.28/
136.28/
136.28'"
277.00
253.6lY.,
272.56'
264.60/
971. 60/
194.32
194.32/,"
194.32
140.88'
249.52
(nsert this total opposite "Personal Property", Schedule liB" in
the "As Reported" column on the last page of this return.
x X
continued.........
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
SCHEDULE "B"
Continued
$100.00 U.S. Treasury, Series E Bond, dated 12/47
$100.00 U.S. Treasury, Series E Bond, dated 12/47
$50.00 U.S. Treasury, Series E Bond, dated 8/45
$50.00 U.S. Treasury, Series E Bond, dated 2/43
$50.00 U.S. Treasury, Series E Bond, dated 6/43
$50.00 U.S. Treasury, Series E Bond, dated 11/42
$50.00 U.S. Treasury, Series E Bond, dated 12/42
$100.00 U.S. Treasury, Series E Bond, dated 4/43
$50.00 U.S. Treasury, Series E Bond, dated 9/44
Proceeds public sale of miscellaneous household
items including coins
Refund of lock box rental
Proceeds Prudential Insurance Company Policy
Refund-United Telephone Company
Refund-real estate taxes from Mr. and Mrs. George
Baker, Purchasers of real estate
TOTAL
249.50
249.5Y ~
134.1V ~
145 .64"~
143. 2LY' ~
143. 7~'
145.64//
291. 28"./
l38.5CY'-
~
5,898. 7<Y /
3.80~
1,261.92" ~
5.27
111.6~
$23,915.36
pee-ll,
C()\1M()\WE/\LTI[ OF l'E\N:-;YL\-1\\I;\
THN\~~'Fi, I\J1Fl\ITi\\CF TAX
SCHEDULE "e"
Tn \\"'l.j.]{S
i,ESIIW\T IWCFIW\T
(1) Did (:e~edent, within two years of'deat.h~ make_any transfer of' any mat.erial part 'NbhiS estate, WiUlout
recel v lng a val uahl e and adequa te cons] derat Ion therefo r? (Answer yes or no)__
(2) Did decedent, within two years of death, trJrlsfer properr.y from himself' to himself' and another 01'
(,thers (Including a spouse) in joint ownership? (i\nswer yes or no)~____
(a) I f' the answer to (1) 0 I' (2) above is in the a ffi rma ti ve sta te:
(a) Age of' decedent at time of transfer
(b) State of' decedent's health at time of making the transfer. (Note 1).
(c) Cause of' decedent's deflth. (Note 1).
(4) Did (lecedent, in his lifetimE', makE' any transfer of property without receiving a valuablE' or adequate
consideration theref'or which was to take effect in possession or enjoyment at or after his dpath?
(Answer yes or no) NO
(a) lIas 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 under which transferor expressly or impl iedly reserves for his life or any period which does
not in fact end hefore his death:
(a) The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no) NO
(b) The right to designate the persons who shall possess cr enjoy the property transf'erred or
income therefrom? (Answer yes or no) NO
(r,) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent
alone fJr others
(7) Did decedent in his ltfetime make a transfer, the consideration for which was transferee's promise to
pay income to or for the benefit of care of tl'ar.sferor? (Answer yes or no) NO
(8) Did decedent, at any t.ime, transf'et' property, the beneficial enjoyment of which was subject to change,
hecause of' it reserved power to alt.er, amend, or revoke, or which cOllld revert to decedent under terms
of transfer or by operation of law? (Answer yes or no) NO
(9) If the answer to (8) above is in the affirmattve, was the power to alter, amend, or revoke the inter-
est of the bepeficiarv reserved in the decedent alone or the decedent and others?
(Answer yes 0 r 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 cert i fica te.
NOTE 2: If answer to any of the above questions is yes, set f'orth below a description of the property
transferred, it's fair market vallIe at date of death, dates of transfers and to phom 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 submj t detail ed statement of facts on whIch said claim is based.
NOTE 3: List apjllicable property below in manner in which providerl in Schedules A, B, or E.
ITEM
l!ESCRIPTION
MAlUmT VAJJUE
(Es tima ted)
DEPT. VAU'ATlON
(Dept. Only)
NONE
00.00
Insert thts tot'd opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of' this return.
00.00
N~
FlCC-'37 (12-63)
CO\tl\I(,)~\rEAtTH OF PF:;'';;\:~YYL\:'-lL\
TR.ANSFEfi. INHERITA!'\CE: TAX
RESIDENT DECEDENT
SCHF.DULE "D"
.~~
.. -;r;}~
~~,~.J.,.., "........."'...4.
,: .l",J'~ ."f '. .....~~ ~
j. ,\: .... ',,'. '.' ,)
~"-l:'i;.';,:,' ,';)'/ ' ""/:'.1
HE\JEFICIAHtES
RELA TIONSHIPT--:-:~-V'-IVED-r----T
(If step-children or i .~ lJ... I DA'1'1<: I
iJIi'gitim. ate cr.ildren I DEl;lSPEN! 0'.'"
are ;nvolved, set I STA L:. YE:s I " T
forth this fact.) I OR NO , BIRTh !
1- I
half-brother : yes I ~Of
Ii.
BENEFICIARIES AND ADDRESSES
\State full names and addresses of all who
have an interest, . vcst:d, cont ingent or ot.her-\
WIse, 10 estatp) I
I
Merle David MacArthur I
I
INTEREST OF
BENEF1CIAHY
\ 8 EST. HE
Remainder
I --L-.---
----
Fred Wagner
R.D. 1, Shippensburg. PA QTeat-PTandsonl yes Specific & RemaiI!der___
Legatee
Roy Wagner 1 Specific r Remainder
R. D. 1, Shippensb_llrg, PA I great- grandson I yes
ega ee
Debbie Wagner ~-oranddaU'Her yes
R. D. 1, Shippensbur~ PA SpeClHc & Remainder
-
Ricky Wagner d ~
R. D. 1, Newville, PA great-grandson I Specific r Remainder
ega ee
I I
I --
~ ~ I -----_.
- i
I I
- I -+
I
I-
I I
l-
L I
L
1-
=J.
=1.
Deponent further says that all the above-named beneficiaries are li.ving at this time except below:
,
NAME DATE OF DEATH RESIDENCE
~ ...J ~-
~" -
.~ ~~ E
'~~ .3
- 0. 0
~ E <J
, 0:'
o Q~.
-... ...
:::l :n ~
\...I :::s ::l
~ E ~
~ ~
Heal Property
Personal Property
Transfers
SUM:\/tAHY
(Sch. "A")
. (Sch. "B")
( Sch. "e")
(Sell' "E")
( 1 )
(As Heportl'd)
$ 24,500.00
$23,915,.36
$ QO.OO
$ 00.00
$
$ 48,415.36
(2 )
( .\ \ Iktf'rmilH'd)
".
c
Gross Taxable Estate
$
$
$
$
$
$
b-'
Z '0
Q)
... ~ '"
C'j - ~ ..J
C) H Q) p... >-
;... "r. ~ <J .(
~ Q) .,.-i C])
..c: Cl ..c: r.n ~
en -
- +J Vl .(
...-: H ~ 0
p:; ~ :s: .:! c.::: +J
p.., ~ () 0 :: =- +J
0 (1j E-< ~ =- ~
p.., >
w ~ w ::s .(
:I; :r: ~ ~ "'0 >, '"
f-o ~ '"' E-< 0 ~ '" Q ~
;:;:; +J (1j ::
~ - I>.. ~ ,.. Z
C - 0 E-< :s: .-i ~ ()
Z E-< en +J C]) H p.., ~ 0
~ Vl :z: C]) .... ;...
~ C]) ..0 ~
~ 0 ~ ..c: 9 0 Cl::
~ H +J ,.. >-:l
~ ~ H U .... 0
.:a: ~ 0 - ::.. +J
! :z: c:; ;...; H
E-< .... > ~
E-< 0 ~, C])
..0
~ .... .c' 0
0 ,..
lI!: ,/. :: :: 0:::
:-= ~ ~
7::;~ c
~~ ...:i U c.J
R C C-38
· COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE" E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS: This schedule 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 description, as indicated lmder 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 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.
Description of Property, Date of Acquisition, Name
Address and Relationship of Co-Owners, and Place
of Record of Instrument, where Real Estate.
Uni t
Value
Estate
Valuation
percentage
Share
NONE
00.00
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As ReTlorted" colurrm on the last page of this return.
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
00.00
N(J~
R E V-518 (8-78)
COMMONWEALTH OF PENNSYLV ANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 7.970
HARRISBURG
17105
IN YOUR REPLY Pl.EASE
REFER TO
-*
Inheritance Tax Division
NOTICE OF FILiNG OF APPRAISEMENT
Alfred Wagner
RDfFl
Shippensburg, FA 17257
(Executor or Administrator)
In Re: Estate of
Ernest W. MacArthur
Cl1mhf>rl ;mn
County - Fi Ie No.
11 78-0571
Dear
You are hereby notified that the Origimll
appraisement in the estate of Ernest W. MacArthur
has been filed in the office of the Register of Wi lis of Cumberland
County on 17 April , 19_19, Said appraisement reflects the following
valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
$24,500.00
21,Ql'i.1n
None
None
$48)415.36
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 17 April 1979 Signed '--~-.E~~:-~
Title _
Administrative Officer
(
~
Note: This is not a bill.
REV-457 (8-78)
DEP'ARTMEI'\IT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG, PENNA. 17105
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DAfi:.
17 April lq7q
C.lImhprl ;:mCl
COUNTY
FILE rJo.
2l-78-057L
Whereas, Ernest W. MacArthur late of Nort:h Npwron ThqJ
in the County of Cumberland Commonwealth of Pennsylvania, having died on
the 1rd day of 0(' rohPT 19 .1lL, seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Leo Fulginiti , an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash
value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
I n the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration
of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral
rate on any such future interest.
DESCRIPTION OF ASSET UNIT Appraisement
VALUES Made for Inheritance
Tax Purposes
Rp.<ll $
.... I. "", f\ f\f\
,
,1 ~ ? ~ Q1" ~h
Transfers "T.
Tf\;,.,t-1 u rh-.Tnor! None
'T'nt-",1 $ 48 415 36
Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity
with the law on this 17 April day of Ar-ri~ 19 -Z9--
L ~ "'":l...~ ~ ~
() Appraiser
(Number and Street)
Harrisburg
(Post Office)
, Penna.
'"0
';>, ~ ~ (!)
tn
.... n:l
C- uJ (!)
::s u
0 ~ (!)
(.) (:4
fJ)
~ ..
po:
ex: ~\
Q. ~:
~ ';): ~:
- ~ 1 0:
C'- ...... ...... ,\oJ:
0 ~ 0 ~~
1I\ ~ ~
uJ (1) (1) ';Z<:
..... ....
(.) e ~ n:l .c:
&> z tn ...4
~ <t \:.t4 ,\oJ:
- ~:
c- ~ ~ 0:
{ ~ ~ ~ ';Z<:
--- uJ
:r.
\~ l ~ a.1
e
'i t4
uJ
0
Cii
uJ
ex:
cO:
r-;
\ :
C"'\:
\ :
0:
.-I:
ex
..-t
0'\
~
:
0-
..-\
~
H
\1'"\: ~
N
rl
o
Z
'0
>
....
(1)
~
8
CI
.cl
....
n:l
(1)
CI
......
o
(1)
....
n:l
CI
.....
C-
(1)
e
(1)
tn
"~
~ ci"
0.. 0>
~ ~
uJ
::>
~
~
cc
u..
0
-tfl: \-
Z
ci" uJ
::s ~
""d \-
x cc
n:l <1
....
...... 0- .-d
0 uJ (1)
.... 0 :>
C- "m
::s u
0 &.
&
ci"
u
t;:::
......
o
C"i
O't
.-t
_tn
~
(1)
....
tn
"6>
(1)
lY.
.S
""d
(1)
.......
tL:
...s
c
(1)
e
(1)
tI>
"~
~
0..
~
.-d
(1)
:>
o
~
0..
0..
c::r.
'"0
C-
n:l
""d
(1)
C-
"g
n:l
X
t.L\
....
::s
o
..a
n:l
(1)
.....
o
~
~
...s
C-
(1)
e
(1)
tI>
.~
~
0..
0..
c::r.
e
o
<l::
,-<
n:l
(1)
0..
0..
c::r.
.-d
(1)
0>
~
n:l
..c
u
""d
C
n:l
'"0
(1)
....
(1)
....
C-
t.L\