Loading...
HomeMy WebLinkAbout02-15-79 RCC-33 l4-73) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS ""~ -1S--17 le- .:1Ci -:[J ;:2/--1 j7-(!",j-O ,- 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 cf 1961.) Late of Cumberland } AFFIDAVIT OF EXECUTORS Xm\1DNJ:S~ IN THE MATTER OF THE ESTATE OF CLARENCE J. ROOK (STATE FULL NAME OF DECEDENT) County State of Pennsylvania Cumberland } 55: County of Marlin L. Rook and Vera R. Fahnestock Executor S ~ of the estate of the above-nomed decedent being duly sworn, depose ond say lMONTH) Nome and address of attorney or } other authorized representative to whom all correspondence should be mailed. (DAY) , 19~J testate leaving a last will, copy of which is hereto attached. } (YEAR) ~X Decedent died November 12 Tom H. Bietsch (Bietsch & Morgenthal) 7 Irvine Row, Carlisle, Pa. 17013 That as such Executors deponent is familiar with the affairs of said estate and the property constituting l 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 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 decedent onl RELATIONSHIP OF JOINT HOLDERS TO DECEDENT Farmers National Bank of Newville Biq Sprinq Avenue Newville, Pa. 17241 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 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 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 aU other personal chattels of whatsoever, kind or nature, left by decedent, together with the fairly estimated market value thereof; aU bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death, and aU 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; aU moneys payable to the estate from life insurance policies carried by decedent; aU 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 corporations, the values reported are as far as possible subsUmtiated by financial statements of the corporations, showing the assets and liahilities thereo l' as of the da te 0 l' dea tho The schedule al so sets for th the in teres t of deceden tat 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 l-}usiness. 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 submi tted. It should also set forth in itemized form, together wi th the faj" market value thereof, any other property owned or bequeathed by the decedent at the time of death. The Scf>edu/e 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 co~y 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 Scf>edu/e 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 {.he time of decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also contains It 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 Scf>edu/e 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 Scf>edu/e 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 hldiciary'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 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", and "F" as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this """"""""""""""'"'' --l-\, ....""""........,,3'......... ' . . day of . ...fep.x.1J.c3.,XY..."" 19"..7..~.... ....S)....\~~~~-........... ..(..,~......!ci~'~~""""'"'''''''''' " JAl'-11CE E. HERT7LFR, NOTA.RY PUBLIC r, ,,,,"hp"'!nnrl rnunh: CGrli~le, PA ~A,: t" 'r,"';, C:t~ Ec~'J:,es January 27, 1983 /?k~J 'C;( /1#L Zr .~ '~". "), ..........:.~:.,,~:~........!.I.:.........~I..<~:./?::1..~L,<.~;:.t?..:r..I<;;;........_.. (E:.cecutor-J4JZ~ ..R. .~......P.~...."3...f."'.J?.Q.K"'3..5..."'.........."................,,............................__.. (Street Number) .~:~\:'?:y.~.~.~.~..r..."..~.9...~.."....."!.?..?.4..~.,,...... ... ..........."...""........."". (City 0'1' Town and State) 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 cert.ain that column #1 in the "Slmnnary" has been properly completed as above-directed. (Executor) R. D. 4, Box 377 Newville, Pa. 17241 r' I BIETSCH & MORGENTHAL TOM H. BIETSCH ROGER M MORGENTHAL ATTORNEYS AT LAW 7 IRVINE Row CARLISLE. PA. 17013 TELEPHONE 243-1847 AREA CODE 717 February 22, 1979 Dauphin County Inheritance Tax 1846 Brookwood Street Harrisburg, Pennsylvania 17127 ATTN: Mr. Leo Fulginiti Dear Mr. Fulginiti: In response to our telephone conversation on February 20th, I enclose and forward a copy of the safe deposit box inventory in the Clarence J. Rook Estate as I received it from the Newville Bank; and also the following information: 1. Carlisle Building and Loan Association informs me that Optional Payment Share Certificate No. 3338 was opened on April 6, 1966. 2. Farmers National Bank of Newville, Pennsylvania, informs me that the checking account in the joint names of decedent or Vera R. Fahnestock, his surviving daughter, was opened in June of 1972. I trust this answers your inquiries. me know. If not, please let Incidentially, I never did receive a copy of the front page of the safe deposit box inventory; but since we assert the box to be in the name of decedent only, I doubt if there is any remaining question in your mind. Very truly yours, ~~V> )~ #1-Aj.'j-;.}, Tom H. Bietsch THB/jh Encl. i ~ ~ l~ [~J)jC:!( ~d;?~.. i-v I . i/ AC C-34 (4-73) COMMONWEAL.TH OF PENNSYLVANIA DEPAItTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS ,TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "Au 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 liE,") The real property located In the Commonwealth of Pennsylvania should be described by lot and block number, street and street number, together wi th a general description of the property, with a reference to the record of the conveyance by whl ch 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 be deducted from this schedule. (1) (2) (3) DEPARTMENT VALUATION CAUTION (Do not write In this space) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH ESTIMA TED MARKET VALUE 1. Dwelling house along the Southern side of Mt. Rock Road ln West Pennsboro Township (R. D. 4, Newville), Cumberland County, Pennsylvania. 10,420.00 /' 41,800.00 ~. D- 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. $41,800.00 L\ \ \ \)()O,00 pee -3.S RESIDENT DECEDENT SCHEDUIJE "B" PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA THANSFEH INHERITANCE TAX I !\STRl'CTIONS: 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- t ive 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. I tern No. ITEM List and describe fully UNIT VALUE ESTIMATED MARKET V AI,UE DEPARTMENT VALUATION (Do not write in this space) 1. Household and shop furniture and furnishi gs. 2. 1970 Plymouth Sedan. $1,348.50 77So00r- 530. ocr-I loooot 25.00 I 45.001 3. 53 shares of preferred stock of Curnberlan Valley Co-Operative Association at $10.00 each. 4. 1 share of common stock of Cumberland Valley Co-Operative Association at $10.00. 5. 1 share of common stock of Agway, Inc. 6. $45.00 20 year 6% subordinated debenture of Agway, Inc., due July 1, 1984. A. Interest, Item No.6. 1. 75 7. 1 share of common stock of Southeastern Pennsylvania Artificial Breeding Co-Operative. none 8. Unearned premium, automobile insurance. 49'90f' . 8.24 39040t 157.60 I I I I 9. REA Refund. 10. I Pennsylvania Blue Shield Refunds. 11. Medicare Refunds. l:nsert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. x X $2,990.39 "L....,qt-lO.3c\ RCC-36 . COMMON~ALTH OF PENNSYLVANIA TRANS~~R INHERITANCE TAX SCHEDULE "c" TRA.NSFEI1S RESIDENT DECEDENT (1) Did decedent, within two years ofdeuth, 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 property 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 N/A (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 without 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)~~ _ (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) N/A (b) What was the transferee's age at time of decedent's death? N/A (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under 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 the property transferred? (Answer yes or no) No (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 N/A (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 reserverl power to alter, 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 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 supporterl 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 MARKET VALUE (Es tima ted) DEPT. VALUATION (Dept. Only) NONE Insert this total opposite "TranSfers", Schedule "C" in the "As Reported" column on the last page of this return. NONE N a-----L 'RCC-J7 (1,?-6]) CO:\tI\!l)~\"n:ALTl! OF J'EX:\'5YYL:\:-.lIA TRANSFER INHEHITAI\CE TAX RESIDENT DECEDE~T SCHEDULE "I)" ~~~.,. ~i',:9~.<:>, /;(' ",'i,'i,..:\ ~. \:';>~"~~~" ~:~'~~?:; i.J HE;\EFIC:IAHIES ~LATIONSHIP I , BENEFICIARJES AND ADDRESSES I (lt~tep-children or I \lState full nanes and addresses of all who I ilIl'gitimate chJorcn I have an interest, vested, contingent or ot.hpr- are Involved, set __wi~:.!-in 2st~tl'~____~_Jorth this f~ct.) I j Son I I Marlin L. Rook R D 3 Box 35 -~-----------_._- SUHVIVED DATE I INTEREST OF DECEDE:-..'T I OF BENEFICIAllY STATE YES I IN FSJ\Tf OR NO BIRTH I .T :,"'.: ---+--------.--+----------- Yes i 11/6 of estate . . , Newville, Pa. 17241 I I I ._-------- Vera R. Fahnestock Daughter Yes I 1/6 of estate I R. D. 4, Box 377 , I -- Newville, Pa. 17241 I -L- Joseph S. Rook Son Yes 11/6 of estate I I 1643 Garfield Rd. , R.D. 1 Columbiana, Ohio 44408 -I ~ Rita R. Zeigler Daughter Yes 11/6 of estate - R. D. 4, Box 72 =+ --!- Newville, Pa. 17241 I I Peqqy R. Bozarth Daughter I Yes 11/6 of estate ! I ---- 2179 Paxton Drive i Blue Ridge Park I I I Harrisburg, Pa. 17100 I- I L Ronald C. Rook ! Grandson Yes 1/6 of estate 334 Jefferson Drive I ~ Havelock, N. C. 28523 ! I I ! I - I------=J -~-- I --j- -J I I Del'onent further says that all the above-named beneficiaries are U.ving at this time except below: NAME DA TE OF DEATH RESIDENCE NONE . .... c ~ , '" Heal Property Personal Property Transfers Jointly Owned Prop~r1::y. SU~1MARY (Sch. "A") $ (Sch. "B") $ . (Sch. "C") $ (Sch. I'E") $. $ $ (1) (As Heported) 41,800.00 2,990.39 (2 ) (As /)('h.ftllilll'd) ~: t:: '::; CJ E 'c Q.2 '" - c 'O=>'u < ~: ,; Co>] --- :::s :n ~ u ::l ::> ~ is ~ ~ ~ ..65,496.34 S $ .$ .$ $ $ Cross Taxable Estate .110,286.73 0.; .r-! t- ..c: Z '0 Ul: Q) s:: .... w '" ::: ~ ..... '" ,..j il.i Q) 0 ;;.... .-"'. u ~ W ~ Q) 8 r:I'J r.rJ 0 0 - ..... 0 0 ~ ..,.. Ii p:; H 'tl <1l CC 0... ~ 0 s:: '2 c.. 0 ~ c.. 0... ..Q cO > w --r: w I-:l Ul r-i ~ :I; :I: W >. ""' W .... f-< s:: H on Q 1:: ...... '" --r: iii s:: Q) ;:: z. c - 0 f-< C) Q) ~ ~ % f-< r.rJ Z P-I 0... ~ ~ W iii ...... ~ ~ p:; +J C) 0 0 t::C Ul ,.. cr:: >:::: H Q) .... 0 :: W C) :s: c.. :.:: -..; ~ f-< ...... '" Q:: .... f-< 0 '" .... i::: .~ --r: ...... i=. ~ ,.. - 0 .-"'. il.i i::: ,.. .... ;;.. ~ - c c.J .- --r: .....l U BIETSCH Be MORGENTHAL TOM H. BIETSCH ROGER M. MORGENTHAL ATTORNEYS AT LAW 7 IRVINE Row CARLISLE, PA. 17013 TELEPHONE 243.1847 AREA CODE 717 February 22, 1979 Dauphin County Inheritance Tax 1846 Brookwood Street Harrisburg, Pennsylvania 17127 ATTN: Mr. Leo Fulginiti Dear Mr. Fulginiti: In response to our telephone conversation on February 20th, I enclose and forward a copy of the safe deposit box inventory in the Clarence J. Rook Estate as I received it from the Newville Bank; and also the following information: 1. Carlisle Building and Loan Association informs me that Optional Payment Share Certificate No. 3338 was opened on April 6, 1966. 2. Farmers National Bank of Newville, Pennsylvania, informs me that the checking account in the joint names of decedent or Vera R. Fahnestock, his surviving daughter, was opened in June of 1972. I trust this answers your inquiries. me know. If not, please let Incidentially, I never did receive a copy of the front page of the safe deposit box inventory; but since we assert the box to be in the name of decedent only, I doubt if there is any remaining question in your mind. Very truly yours, ~'~v, )-~ r~.~J'j-;,jJ. Torn H. Bietsch THB/jh Encl. ~'N""'" ,..""." , ..' . . "'~.t'~.,-,;f~J";"',U\;4j~...,i"'",, . . i .---~ I t ~ i of; ,I . i t f t I ARTHUR W.RIFE, AUCTIONEER Box 366, R. D. 1 Newville, Pennsylvania 17241 I HEREBY CERTIFY that on December 29, 1978, I appraised the household and shop personal property contents in the Estate of Clarenc~ J. Rook; and in my opinion they had a fair market value of One Thousand I I I Three Hundred Forty-Eight and 50/100 Dollar$ ($1,348.50). --' <.--'" ;thur -:V. Rlfe , ",,;,;.,:";il!::'i~~ Arthur W. Rife, Auctioneer R.D. 1 Box 366 Newville, Pa. l7?4l Real Estate Arypraisal Opinion Residence Name (! ,T. rr OO~ es-hCA<ldreBB I? tJ..:2.. /<'-</,//Ie:.~ tP" _ Loca tion .1;/7 N I, IldC):: ~ d. ;] C-)-OSS #11-Jy.. 13 iJ Sp).-I{ ""c7 //}j4' Sc-/o() / ~/ 6' c D, & 0 House · GarAge- ~th.ers Shdr- Tonal . T (J (~ t' (j /t. ? fL 0 f' J 0/ c.) <0 F Affl.f Acres tilable Woods or timber acreage _ Pennanent pasrure ~crad:fron tage Appraised value land Buildings Date of 7? ~ Apryraisal .Jec J r2 ~ /7"7 Total ~~~h~ - ,._c~.... ---.'-., ~- -......---. -.....-.-- The Carlisle Building and Loan Association FOUNDED IN 1868 THE OLDEST IN THE COUNTY - ~JlIll~ 4<, 11\\ 17 WEST HIGH STREET. CARLISLE. PENNA. 17013 Phone 243-2915 Dec. 12, 1978 Tom H. Bietsch 7 Irvine Row Carlisle, PA 17013 RE: Estate of Clarence J. Rook Dear Sir: We hold the following accounts in the names of: C. J. Rook or Ronald C. Rook Acct. # 06-00-1356 $10,000.00 earnings to Nov. 12,'78_ $241.17= 110,241.17 C. J. Rook or Joseph S. Rook Acct. # 06-00-1869 $10,000.00 earnings to Nov. 12,'78- $241.17= $10,241.17 C. J. Rook or Louise R. Fahnestock Savings # 3338 $3,646.66 earings to Nov. 12,'78_ 67.42 Closed on Dec. 8, 1978 C. J. Rook or Rita R. Zeigler Acct. #06-00-1870 $10,000.00 earnings to Nov. 12,'78- $241.17= $10,241.17 I trust this information is satisfactory. If you have any further questions, please feel free to contact our office. Sincerely ~jJ ,~~s<q~. ~inda Graves Teller ~'~,1'f~~k~.,;.;J;t~~-.;,f~;':J..t~, ...: ;.-..'~"~' CUMBERlAND ~LLEY ~I~ AND LOAN ASSOCIJ\TION 16 West High Street. Carlisle, Pennsylvania 17013 249-2525 December 8, 197~ Bietsch & Morgenthal Attorneys At Law 7 Irvine Row Carlisle, PA 17013 RE: Estate of Clarence J. Rook Date of Death--November 12, L978 Dear Mr. Bietsch: Please find listed below the balance and accrued interest on the four savin~s certificatesand one savings aocount requested in your letter of December 3, 1978. #6685403 #6686324 Balance --------------$10,000.00 Accrued Interest ----- 243.30 Total ---------$10,243.30 Balance $~,OUJ.uu Accrued Interest- -- 48.66 Total--------$2,04B.66 I l- I I #66B67L4 #6686725 Balance --------------$10,000.00 Accrued Interest------ ~43.30 Total ----------$10,243.30 Balance -. - -. ~ - $~, 000.00 Accrued Interest --- 194.64 Total ---- $8,194.64 #135975 Balance __H____ "- -. -$3,715.52 Accrued Interest -- -- 72.57 Tota 1 ..- .H. -- - $3,788.09 If additional information is needed, please contact me at this office. Very truly yours, 1?~A l1f(.l~ Richard L. KU:1tz . Bookkeeping Dept. ',.~'.,,~,~ . . , , i I 'I' -, THEj1"'ARMERS NATIONAL'dANK No. 9588 OF NEWVILLE, PENNSYL VANIA 17241 WA YNE WOOD. President MERVIN J. MORRISON. Cashier CAROL YN H. KOUGH, Ass!. Cashier MARY E. KELSO. Ass!. Cashier December 6, 1978 Hr. Tom H. Bietsch 7 Irvine Row Carlisle, Pa. 17013 Re:C. J. Rook Estate I ~ I Dear Mr. Bietsch: Hr. Rook has a safe deposit box rented in this bank in his name alone. There is also a checkin3 account in t.he names of C. J. Rook or Vera R. Fahnestock h'hich nad. a balance of $583.67 on November 12, 1978, the date of his death. Very truly yours, ~-t.~/y,J2/~~ A.s~st::f"nt cas;i;:<' {~ - ;,,;, -,,'iI;( ~ CODICIL I, CLARENCE J. ROOK, of West pennsboro Township, Cumberland County, Pennsylvania, declare this to be the sole codicil to my Last will And Testament dated February 15, 1962. 1. I hereby revoke Paragraph 6 of my Last will And Testament; and in lieu thereof I provide as follows: 6. I nominate and appoint my wife, Almeda M. Rook, as Executrix of this my Last Will And Testament; and as substitute Executors I nominate and appoint my children, Joseph S. Rook, Marlin L. Rook, Vera R. Fahnestock, Rita R. Zeigler and Peggy R. Bozartl:\. 2. In all other respects I hereby ratify, confirm, and republis~ my Last Will And Testament dated February 15, 1962, together with this sole Codicil, as and for my Last Will And Testament. I IN WITNESS WHEREOF, I have hereunto set my hand and seal this G day of September, 1966. II /. ..'y ~k:~ ,- // i ) ro ~/) ( SEAL) Signed, published and declared on the date thereof by the above named Clarence J. Rook, as and for the sole Codicil to his Last Will And Testament dated February 15, 1962, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. ~ 11 r'~"'Q/t~.~ ~. I~ I v ~/ ~!'/J / /~~;~'L-' r-"':~a.~:~ " ~,; f', ! :t.: -, LAST "IILL AND TESTAMENT OF CLARENCE J. ROOK I, Clarenoe J. Rook, of West Pennaboro Township, Cumberland County, Pennsylvania, declare this instrument to be my Last Will And Testament, in ~nner and form ~ollowlng: 1. I hereby expressly revoke all Wills and Codicils hereto- ! fore made by me. 2. I hereby direct my Executrix to pay all my just debts, funeral and administrative expenses out of my estate as soon as I practicable after my death. 3. Should my wife, Almeda M. Rook, 'survive me for a period of thirty (30) days following my de~th, I devise and bequeath the ; remainder of my estate to Almeda M.: Ro'ok. 4. Should my wife, Almeda M. Rook, predecease me or die on or before the thirtieth (30tb.) 'day following my death, I devise and bequeath the remainder of my e~tate to my issue, per stirpes. 5. I nominate and appoint Farmers Trust Company, Carlisle, Pennsylvania, guard~an of any property which passes to a minor and v.lith respect to which I am authorfzed to appoint a guardian and have not otherwise specifically done so. 6. I nominate and appoint my wit'e, Almeda M. Rook as Execu- I nominate and appoint my son and daughter, Joseph S. Rook and trix of this my Last Will And Testament; and as substitute Executors I I , II Vera R. Fahnestock. 7. I direct vhat my personal representatives shall not be required to give bond for the faithful performance of their duties in any jurisdiction. I !) i IN WITNESS WHEREOF, 'I have hereunto set my hand and seal this ~ ' is-day ot' February 1962. , I I . fle....."'....?.tY'~sEAL)1 Signed, sealed, published and declared by the above named *,~~ !'~ Testator, Clarence J. Rook, as and for his Last Will And Testament_ jn our presence, who in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as att-~ esting witnesses. ~ l~ ~~ Pr N );tv~1-f!~ ",,' l' l .\ i I '. I J ~, 1 ~ I 1 I ~ 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 Imder Schedule "A", pllAS 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 "8", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. Descript ion of Property, Date of Acquisi tion, Name uni t percentage Estate Address and Relationship of Co-Owners, and Place Value Share Valuation of Record of Instrument, where Real Estate. 1. Checking Account, Farmers National Bank of Newville, Pa., registered in the name of decedent or Vera R. Fahnestock, his surviving daughter, having a balance of $583.67 at decedent's death. 2. Carlisle Building and Loan Associ- ation, Carlisle, Pa., Optional Payment Share Certificate No. 3338, l registered in the name of decedent or Louise R. Fahnestock (also know as Vera R. Fahnestock), his sur- viving daughter, having a principa amount of $3,646.66 at decedent's death. 50% '\..)c... 50% Accrued Interest on Item 2, $67.42 3. Cumberland Valley Savings and Loan Association, Carlisle, Pa., Saving Account Certificate No. 135975, registered in the name of decedent or Louise Fahnestock (also known a Vera R. Fahnestock), his surviving daughter, having a principal amoun of $3,715.52 at decedent's death. A. 50% 50% Accrued Interest on Item 3, $72.57 4. Cumberland Valley Savings and Loan Association, Carlisle, Pa., Saving Certificate No. 6686324, registere in the name of decedent or Peggy R. Bozarth, his surviving daughter, having a principal amount of $2,000.00 at decedent's death. A. 50% 100% ~ , "'"l/ \{,"\ A. Accrued Interest on Item 4, $48.66 5. Cumberland Valley Savings and Loan Association, Carlisle, Pft., Saving Certificate No. 668672~ registere in the name of decedent or Peggy R. Bozarth, his surviving daughter, ~ having a principal amount of "",' $8,000.00 at decedent's death~/ / A. Accrued Interest on Item 5, $194.64. 100% '\'J ~,;) ) 100% 100% " (CONTINUED ON ATTACHED SHEET) DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest 291.84 1,823.3 R C C-38 COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE" E" JOlNTL Y OWNED PROPERTY INSTRUCTIONS: This schenule must disclose all property, real ann 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 nescription, as indicated lU1der 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 shouln 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 I Address and Relationship of Co-Owners, and Place of Record of Instrument, where Real Estate. Unit ' Percentage Value Share 6. Cumberland Valley Savings and Loan Association, Carlisle, Pa., Savings Certificate No. 6685403 registered in the name of decedent or Louise R. Fahnestock (also known as Vera R. Fahnestock), his surviving daughter, having a principal amoun of $10,000.00 at decedent's death. A. Accrued Interest on Item 6, (/ $243.30. 7. Cumberland Valley Savings and Loan Association, Carlisle, Pa., Savings Certificate No. 6686724 registered in the name of decedent or Marlin L. Rook, his surviving son, having a principal amount of $10,000.00 at decedent's death. 100% v;\ - v 100% 100% / ~-:> n \. / ') A. Accrued Interest on Item 7, $243.30 8. Carlisle Building and Loan Associa- 100% tion, Carlisle, Pa., Savings Certif'cate No. 06-00-1870 registered in the ,0;;0<': name of decedent or Rita R. Zeigler~~ his surviving daughter, having a principal amount of $10,000.00 at decedent's death. 100% A. Accrued Interest on Item 8, $241.17. 9. Carlisle Building and Loan Associa- 100% tion, Carlisle, Pa., Savings Certif"cate No. 06-00-1356 registered in the name of decedent or Ronald C. Rook, ~/.,~ ,~ his surviving grandson, having a ~ principal amount of $10,000.00 at decedent's death. 100% A. 10. Accrued Interest on Item 9, $241.17 Carlisle Building and Loan Associa- tion, Carlisle, Pa., Savings Certif~cate No. 06-00-1869 registered in the (/_ name of decedent or Joseph S. Rook, ,q1 his surviving son, having a princip 1 amount of $10,000.00 at decedent's death. 100% ...,'p -,"...,if 100% A. Accrued Interest on Item 10, $241.17 100% TOTAL Insert this to tal opposite "Jointly Owned Property", Schedule "E" in the" As Reported" colunm on the last page of this return. Estate Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of I:<.'ntire Property Value of Decedent's Interest :::. JJJ. ./ l - .) S,000'c)..) . REV-SIB (8-78) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.o. BOX ')970 HARRISBURG 17105 IN YOUR REPLY PL.EASE PEFER TO Inheritance Tax Division NOTICE OF FILiNG OF APPRAISEMENT Vera R. Fahnestock Marlin L. Rook RD 4, Bo~ 377 RD 3, Box 35 NpwvilJet PA Newville, Pl (Executor or Adm ini strator) In Re: Estate of ('l<3r'E'ncl" ,T. Ron'k- Cumberland County - Fi Ie No. 21-78-0650 Dear You ore hereby notified that the Original appraisement in the estate of Claren ce J. Rook has been filed in the office of the Register of Wills of Cumberland County on 11 A.pri 1 , 19-7S, Said appraisement reflects the following valuations: Real Estate Persona I Property Transfers Jointly Owned Total $41,800.00 2,990.39 None ?Q,f>4Q.04 S74,439.43 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 rote 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 . S.' gned L e \.) 11 P.prll 1979 \ ,-C ~_~ :_) Title _ Administrative Officer ;'-- Note: This is not a bi II. . . COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 RCC-43 (4-71) NOTE: TO BE SUBMITTED IN TRIPLICATE REPORTING FINANCIAL INSTITUTION ADDRESS Carlisle Building & Loan Assoc. 17 W. High St. Carlisle. Pa. ZIP CODE 17013 Pennsylvania Department of Revenue Bureau of County Collections Gable Building, 3rd, Floor 411 S. Second Street Harrisburg, Pennsylvania 17127 Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: ACCOUNT NO. OF JOINT, TRUST OR INVESTMENT DEPOSIT 06-1869 NAMES ON ACCOUNT OR INVESTMENT C. J. Rook or Joseoh S. Rook DATE OF DEATH November 12, 1978 DECEASED JOINT DEPOSITOR, TRUSTEE OR INVESTOR C. J. Rook ADDRESS R.D. 4. Box 73 Newville. Pa. COUNTY Cumberland ZIP CODE 17241 SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR Joseph 5. Rook ADDRESS unknown RELATIONSHIP TO DECEDENT Son DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED July 7, 1976 BALANCE, INCLUDING INTEREST DUE, AT DATE OF DEATH $ 10,239.33 '-!~ ~ (i .'''~"u'A.1 J'AX Signat re ;;; J{iiJ.~c>- TITLE .. '* COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 RCC-43 (4-71) NOTE: TO BE SUBMITTED IN TRIPLICATE REPORTING FINANCIAL INSTITUTION ADDRESS Carlisle Building & Loan Assoc. 17 W. High St. Carlisle, Pa. ZIP CODE 17013 Pennsylvania Department of Revenue Bureau of County Collections Gable Building, 3rd, Floor 411 S. Second Street Harrisburg, Pennsylvania 17127 Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: ACCOUNT NO. OF JOINT~ TRUST OR INVESTMENT DEPOSIT u6-l870 NAMES ON ACCOUNT OR INVESTMENT C. J. Rook or Rita R. Zeigler DATE OF DEATH November 12, 1978 DECEASED JOINT DEPOSITOR, TRUSTEE OR INVESTOR C. J. Rook ADDRESS R.D. 4 Box 73 Newville, Pa. COUNTY Cumberland ZIP CODE 17241 SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR Rita R. Zeialer ADDRESS unknown RELATIONSHIP TO DECEDENT Dauahter DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED Julv 7. 1976 BALANCE, INCLUDING INTEREST DUE, AT DATE OF DEATH $ 10,239.33 ~"'A_;t f. ~;t ignat e ;:;~ TITLE " " ' '* RCC-43 (4-71) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTE: TO BE SUBMITTED IN TRIPLICATE REPORTING FINANCIAL INSTITUTION ADDRESS Carlisle Building & Loan Assoc. I? W. High St. carlisle! Pa. ZIP CODE 7013 Pennsylvania Department of Revenue Bureau of County Collections Gable Building, 3rd, Floor 411 S. Second Street Harrisburg, Pennsylvania 17127 Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: ACCOUNT NO. OF JOINT, TRUST OR INVESTMENT DEPOSIT 06-1356 NAMES ON ACCOUNT OR INVESTMENT C. J. Rook or Ronald C. Rook DATE OF DEATH November 12, 1978 DECEASED JOINT DEPOSITOR, TRUSTEE OR INVESTOR r.. .1. Rnn Il ADDRESS R.D. 4, Box 73 Newville, Pa. COUNTY Cumberland ZIP CODE 17241 SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR Ronald C. Rook ADDRESS unknown RELATIONSHIP TO DECEDENT Son DATE DEPOSI T OR INVESTMENT WAS ESTABLISHED August 12. 1976 BALANCE, INCLUDING INTEREST DUE, AT DATE OF DEATH $ 10.239.33 1'11.~:t Signat e -:JdlJA TITLE '. .. 'T;o~R.~"".:""""",,,.__....,,,~. ,.C. r" Page :2 SAFE DEPOSIT BOX INVENTORY 1 CASH: Report total only. 2 STOCK: List in detail every common or preterred certificate, warrant or other rights found in box. Stocks are to be designated b;y name of company, certificate number, date ot certificate, name in which stock is registered, number of shares and class of stock. (3) OBLIGATIONS of U.S. GOVERNMENT: Number of pieces, dates of issue, face value, names in which registered. (4) BONDS: Designate b;y name, amount, 8er1al number, or otherwise. (5) SAVINGS BANK or PASS BOOKS: State name ot depositor, number of book, last date appearing in book, name of bank and branch, and balance. (6) JEWELRY, COINS, STAMPS, MANUSCRIPTs, ErC.: List and describe as tul.J.y as possible. (7) List Deeds, Mortgages, Current Mce ~ icie /01' other eviden e of indebtedness 8 All other contents 1. _.. 2. 1 ohare oommonnot ~. lnO..otfo. #A66608. 4ated Deo. 31. 1965, reSi-teNd Olaren~oe · and Aln1eda M. Rook, hi. wit'e who pre-deceaaed him on Ootober 16, 1971. 1 ohare 0..... .took Soatheaotel'D Penna. AJ.otUlolal JlNeding COop..Leoaatop. pa.! ot1'e. 114976 9i1.ted Karch 26, 19.$3, :registered C. J. BOOk. ;J ohares P"'f~4 otook OumboPlond Val1.e7 Oooporatllr8 Ason., ctte.#981.7. 4&ted June 1, 197$1 :registered O. J. O:r Almedia M. Rook. 6 ohares P1'Of"jored stook Cumb"plon4 Van"7 Ooopopatlve Aun.. oUe. #5783 dated J'ul7 25. 1968, registered O. J. end Almeda M. Rook. 6 ohareo p"'fe~4 otook Cumbop1a4 Valle7 COOpll1'1ltbe Asm.. otf". #3911 dated JulY' S, 196~",.Feg1.tered o. J. and Almeda H. Rook. 15 share. pr.t~.4 stook Olllllbep1.U1d Valley Ooopllratbe Ann.. ct1'e.#2605 dated AprU 26. 1990, Ngla1=ezte4 HIt. or Hrs. o. J. Rook. 9 ohares p1'8fe~d otook CUI!1beP1.on4 Vall"y COOPOPat:lvo Aun.. ctte. #2042 dated Maroh 15, 19$8. reg1-tered O. J. and Almeida H. Rook. 1.1 shares prefs> d stock. CulabsrlU4 Valley Ooope1'1ltive Aun.. ctfe. #657 dated Deo. 10, 19 5, regt.teNd o. I. and Almeda M. Rook. 1 .hare 0 stock Cumber1.an4 Val1.o7 COopePative Asen.. otfe. #707 dated IDe'. o.~~, 1955. g1s~Gd C. J. and Aluda H. :Rook. · Aglfay. Inc. 20 ..tar 6~ OUbOl!'41nated 4ebant\lN dated woo .31. 1965 due July · 1984 - t45.oo. number 031435. HstoteN4 Clarenoe I. ...d A1lIIeda M. Rook. S. 8av~s cortificates Olllllbeplan4 Va1J.q Saviligo & Loan AOS.. Carlisle. Pat #6666324 dated Aug.12.1.974"'2.000.oo . 6IJllC fot' 1 l1'..01.81'enoe J. Rook or hsgr I. 8oauth( daughte:r) . #6686725 dated Ion. 3.197S00$8.0oo.00 . 6~ for 1. l1'..C1.lU'enoe J. Rook OP . Peggy R. BoSanh{daughter). #S56~03 dated App. 6.1.974,,10.000.00 . 6IJllC fop 1 :Y1".,Clarenoe I. Rook or Loutee H. FabnestoOktdaUghter). #6666724 dated Jan. 3.1975-$1.0.000.00 . ~ fop 1 :Y1"..Clarence J. ROok or Harlin L. ROOke -on). Saytgga oert1~icate. CaPlla1e Building. Loan A.en.. CaP11ale, Pa. #061.810 dated Jul.7 7. 1975 ",1.0.000.00 . 6~ for 1 '11'.. C. J. Rook or Rita R. Zelg1et-(daughter). #061.356 datad Aug.12. 1.974 ,,10.000.00 . 6IJllC fop 1 :Y1".. c. J. Rook 01' Ronald C. aook( p'andaon) #061869 dated July 7. 1.97S · .9.000.00 . ~ 1'or 1:Y1".. C. J. Rook or J08eph 25. Rook ( eon). . None · J)eed to Clarence J. and Ahlada JI. !look for 1.on4 in Wast Pennsboro 'l'vp.. I:i: aberland 00.. Po. dat"dll'ev. 8. 1965 N001'404 in 22-0.679. ;;~! Cumbeplond Val1.e7 MemoriOl lJardolUl doed to 01_eo J. and Almeda M. Rook "t tl' buPial spao. in Cumb. Vallo, Hea. lJardOIUl. OlllllbOP1.OIld Co..Pa. dated DeO.l'19~;1 And now thia {,toll dq ot "".._"".. ,19......28...., I hereby '>11 cert1ty under penalty of perjur;y that the above record is correctand complete , to the best of m;r knowledge and beliet. ~a~~~~ C8.l'01J'll B. KOUgh. Aset. Cashier Print Name and Title NOTE: Use separate sheets if necessary. --~"'W\~>'l.'ii1tlllf~.'~~~':.t"'-,~,?~" ... ,.,. "" '.', ,~ ,. ,.,..-.,-......'" ,,.,~, ...,,' ,. .". ~" ~, Page 2 SAFE DEPOSIT OOX lNVENTORY ructions: 1 CASH: Report total only. 2 STOCK: List in detail every C01ID'1lon or preterred certiticate~ warrant or other rights tound in box. Stocks are to be designated by name ot cODlpSny, certiticate number ~ date ot certi1'icate, name in which stock is registered~ number ot shares and class ot stock. (3) OBLIGATIONS ot U.S. GOVERNMENT: Number ot pieces~ dates 01' issue, 1'ace value~ names in which registered. (4) OONDS: Designate by name, amount, serial number~ or otherwise. (5) SAvmas BANK or PASS rooKS: State name ot depositor~ number ot book, last date appearing in book~ name 01' bank and branch~ and balance. (6) JEWELRY~ COINS~ STAMPS~ MANUSCRIPTS~ ETC.: List and describe as .tully as possible. (7) List Deeds~ Mortgages, Current &nce Po icie or other eviden e ot indebtednes 8 All other contents. O. J. ROClII: ~t. 1. B-CIIIIIeto._!~~07 IB05~.t' B,&I'l.71.,.1118 bb.a1, %DlI11rance Co. insuring pl'Operty 1n W/ :ennaboro 'l'wp. 4ateclllQah a3, 1978 expires Much 23, 1979. 8. 1970 P1~~8dllJl ao1I_ fthlo1. UU. A2lOJ.16311n .... or c. J. Rook. lU.o.UU1e~ f'em117 J1QeN 01' 110 ".''''' "&1.,_ And now this 6tll day ot n.ft~... , 19#-, I hereby certi1)' under penalty ot perjury that the above record is correct and complete to the best 01' m;y knowledge and beliet. ~, ~h-~ ' u~. CaJ!Ie1.yn If.. Irani'''', .Asst_ OA"l:11er Print Name and Title NOTE: Use separate sheets it necessar.y. I 1"';1~ ~ " ,J ::~ . ,1, , ~'i\, ,'f '"'t :~ : ,'$ .'1 i '\1 ~':;~ <"1' ,:,'~~