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HomeMy WebLinkAbout08-28-06 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT CAMERON JOHN MILTON 1301 HIGH STREET BOILING SPRINGS, PA 17007 ____un fold ESTATE INFORMATION: SSN: 202-20-1822 FILE NUMBER: 2106-0529 DECEDENT NAME: CAMERON MINNIE M DATE OF PAYMENT: 08/28/2006 POSTMARK DATE: 08/28/2006 COUNTY: CUMBERLAND DA TE OF DEATH: OS/29/2006 NO. CD 007153 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $6,700.71 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK#109 SEAL INITIALS: MW RECEIVED BY: REGISTER OF WILLS $6,700.71 GLENDA FARNER STRASBAUGH REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND } ",' . ss: John Milton Cameron Seing duly sworn according to law, deposes and says that he,is the Executor of the Estate of Minnip-' M" r.rlmpron late of Mon~~e To~nsl'!lJ?_________,_ , Cumber/a~d,younty, Pa., deceased and that the within is an inventory made by him John Mil ton Came~on " the said Executor ~ " " of the entire estate of said decedent, consisting of all the personal proparty and r.e:al estate, except real estate outsid~ 'ne Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represen.t it's fair varue as of the date of decedent's death. and subscribed before me, ~ 7M1:-::'<~~::::;?I" Sworn ~ , . 1301 High Street Boiling Springs, PA 17007 Address MARJORIE A DELUCA Notary PublIc SOUIH~1WI!CUP.-NI)COlNV My Commilllon ExpRa Nov 4. 2007 Jate of Death 29th May 2006 D<lY Month Ye<lr INSTRUCTIONS 2. An inventory must be filed within three months after appointment of personal representative. A supplement inventory must be filed within thirty days of discovery of additional assets. Additional sheets may be attached as to personalty or realty See Article IV, Fiduciaries Act of /949. 3. 4. UJ (!) l.:l 'o-i ::;l 0. 0" >- ""0 fJj 0'\ -o-i q) ~ N I- W s:: ..c:: lit c::: .... 'll L() >- w < 0 [J) ell ... 0 ~ c.. .... f.-! s:: u o ltl 0 0 I 0 In Q) :3: C 0\.. () ;>0- 1.0 W e:: w E 0 III ~ Cll f- :r: c.. c 0 .- ...J U. ltl E-i III c...~ .. I Z 0 U. ...J -< 0 u c... Q) :I: ..... W 0 -< w Q) .,;. Cl < N > Z ~ . 0 - Z 0 :E: f.-! c C s:: ;;, ~ <n Z 0 0 c::: Q) 0 () - Z w < 'r-! :E: :>, c... s:: ." s:: c s:: III 0 -r-! - -.: ..c:: :E: 0 ell +J ..0 ""0 ~ s:: ell E 0 - Cll ..x: 'll ;;, u: 0 -~ ...J () ca ~nventory of the real and personal estate of, MINNIE M. CAMERON deceased ,,' I II , ~ 7,200.00 i '. "~.i.~ .'.JA1Al0.:../ ..$~ ~4..."lf 17 5 7~ ': ,UUJl!(i A ~j'll..J!.i,jAM I, . '",:lV:l.I.;,i(.~ ~'! VMlOJ~ ~r- vr.)f1l(V1 ".1 '1\1' ,:1 \,,j)~ ,t, vcW'l ~f"",d ,,.,..mmo,) .,. I' '-"r-- " il !i il II I. Ii i I I I 1 . .', Residence situated at 562 Gutshall Road, Boiling Springs, PA 17007 2. Select account with interest at M&T Bank 3. Market Advantage account at M&T Bank 4. Miscellaneous items of personal property 5. 1999 Jeep Cherokee 1 78 , 0 0 0 . 0 ~_':"., 5 , 8 4 6 . 7'''J! 72,462.00 767.00 i \ i I , i I r .. l I I . REV-l500 EX (6-00) '.' COMMONWEAlTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 OFFICIAL USE ONLY w ..., x::$1Il uIXx: wa..u :1:00 uIX...l a..1II a.. < FILE NUMBER r9 \ _ r\ l0 __ .lL._ COUNTY CODE YEAR Or' C ? '3 .J .:J ~ ---- NUMBER INHERITANCE TAX RETURN RESIDENT DECEDENT I- Z W C W (.) W C DECEDENTS NAME (LAST. FIRST. AND MIDDLE INITIAL) Cameron, Minnie M. DATE OF DEATH (MM-DD-YEAR) 05-29-2006 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER SOCIAL SECURITY NUMBER 202 - 20 - 1822 DATE OF BIRTH (MM.DD-YEAR) 08-28-1926 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) [] 1, Original Return o 4, Limited Estate KJ 6, Decedent Died Testate (Attach copy of Will) o 9, Litigation Proceeds Received o 2. Supplemental Return D 4a. Future Interest Compromise (date 01 death after 12-12-82) o 7. Decedent Maintained a Living Trust (Attach copy of Trust) 010. Spousal Poverty Credit (dale 01 death between 12-31-91 and 1-1-95) o 3. Remainder Return (date 01 death prior to 12-13-82) o 5, Federal Estate Tax Return Required o 8, Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) I- Z W o Z o a.. III w 0:: IX o U NAME Anthony L. DeLuca FIRM NAME (1lApplicablel. th An ony L. DeLuca, TELEPHONE NUMBER 717-258-6844 Esquire COMPLETE MAILING ADDRESS P.O. Box 358 113 Front street Boiling Springs, PA 17007 z o 5 :J l- ii: <C (.) w c::: 1, Real Estate (Schedule A) 2, Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5, Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9, Funeral Expenses & Administrative Costs (Schedule H) 10, Debts of Decedent, Mortgage Liabilities. & Liens (Schedule I) 11, Total Deductions (total Lines 9 & 10) 12, Net Value of Estate (Line 8 minus Line 11) 13, Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14, Net Value Subject to Tax (Line 12 minus Line 13) (11) 7,434.15 (12) 156,741.62 (13) -0- (14) 156,741.62 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o ~ r; :J Q. :!: o (.) ~ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) -0- 156,741.62 -0- x.O_ (15) -0- x.O~ (16) 7,053.37 x ,12 (17) -O- x .15 (18) () (19) 7,053.37 j 16, Amount.of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18, Amount of Line 14 taxable at collateral rate -0- 19. Tax Due CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Decedent's Complete Address: STREET ADDRESS 562 Gutshall Road CITY Boiling Springs, I STATE PA I ZIP 17007 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) $ 7 , 053 . 37 -0- -0- 352.66 Total Credits (A + B + C ) (2) 352.66 3. Interest/Penalty if applicable D. Interest E. Penalty -0- -0- 4. Totallnterest/Penalty (D + E) If Line 2 is greater tilan Line 1 + Line 3, enter tile difference. This is the OVERPAYMENT; Check box on Page 1 Line 20 to request a refund (3) (4) (5) , (5A) -0- 5. If Line 1 + Line 3 is greater tilan Line 2, enter the difference. This is the TAX DUE. 6,700.71 -0- A. Enter tile interest on the tax due. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE, (58) $ 6 , 700 . 7 1 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a, Jetain the use or income of the property transferred;..............................,....,....,..............................................,.. 0 IKl b, retain the right to designate who shall use the property transferred or its income; ............................................ 0 ~ c. retain a reversionary interest; or........................................................................................................................... 0 IX] d, receive the promise for life of either payments, benefits or care? ...................................................................... 0 IKI 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ......................................................................................................................... D ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of pe~ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete, Declaration of preparer other than the personal represen1ative is based on all information of which preparer has any knowledge, DATE For dates 0 [72 P.S, 991 For dates of The statute ~ the surviving ~ For dates of dt The tax rate im , from a d.eceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent _ ,~\"/(1.2)]. The tax rate impl,,,,,y on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S.99116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. /1/ 'Y!/,) U DATE F. ',2 4? C1 ~:, -~ liS' &0 NY SV-~ j?//&L. S'''''....<0J~ JJ/!J- /7~ d? - ,.' .' before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% ADDRES , the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S, 99116 (a) (1,1) (ii)]. 'Viving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if . ' REV.1502 EX+ 112.851 .~~. *' SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Minnie M. Cameron (Property jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estote should be reported at fair market value which is defined as the price at which properly would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Residence situated at 562 Gutshall Road, Boiling Springs, PA 17007. See attached appraisal $78,000.00 TOTAL (Also enter on line 1, Recapitulation) IIf. .............. .......,..,.10 ;~ nGo,..Ja"/ ;n<art nrlrlitinnnl r::hpp.ts of same sizeJ S 78,000.00 REV,l503 e.t + (1,97) . SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Minnie M. Cameron All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH -0- 1. NONE to TOTAL (Also enter on line 2, Recapitulation) $ - 0- (If more space is needed, insert additional sheets of the same size) ~ m."N ", 1'.''1 ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE C CLOSELY HELD STOCK, PARTNERSHIP AND PROPRIETORSHIP Minnie M. Cameron Please Print or Type FILE NUMBER ITEM NUMBER DESCRIPTION 1. NONE TOTAL (Also enter on line 3, Recapitulation) S (If more space is needed, insert additional sheets of some size.) VALUE AT DATE OF DEATH --0- -0- R~V-1507 EX+ (1-97) SCHEDULE D MORTGAGES & NOTES RECEIVABLE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Minnie M. Cameron All property jointly-owned with right of survivorship must be disclosed on Schedule F, ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1, NONE -0- TOTAL (Also enter on line 4, Recapitulation) $ - 0- (If more space is needed, insert additional sheets of the same size) REV-1508 EX. (1,97) ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Minnie M. Cameron FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate, All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1, 2. 3. 4. DESCRIPTION Select account with interest, #765767 at M&T Bank VALUE AT DATE OF DEATH $5,846.77 Market Advantage account, #15004200131833, at M&T Bank 72,462.00 Miscellaneous items of personal property. See attached appraisal. 767.00 1999 Jeep Grand Cherokee. See attached appraisal. 7,100.00 TOTAL (Also enter on line 5, Recapitulation) $ 86, 1 75. 77 (If more space is needed, insert additional sheets of the same size) .fV.l.s~ EX.. (l2.i8J.l}.AC ~ COMMONWEALJH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Minnie M. Cameron Joint tenant(s): NAME ADDRESS RELATIONSHIP TO DECEDENT A. NONE B. c. Jointly-owned property: LETTER I DATE I ITEM FOR NUMBE~ JOINT I MADE I I TENANT JOINT i I I 1. I I I I r i i ! DESCRIPTION OF PROPERTY I I j TOTAL VALUE i OF ASSET I j i DECO'S DOLLAR VALUE OF % INT. DECWENT'S INTERE5r ! I i I I I I I- I , I I ! i i i r I I I I I ! I ; I I I I I I I I .. . . TOTAL (Also enter on line 6, Recapitulation) (If more spoce is needed insert additional sheefs of some size) $ -0- REV-151O EX+ (2,871 ~j~ COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G TRANSFERS ESTATE OF FILE, NUMBER Minnie M. Cameron PLEASE PRINT OR TYPE THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES. ITEM DESCRIPTION OF PROPERTY TOTAL VALUE DECD, DOlLAR VALUE EXCLUSION % OF DECEDENT'S NUMBER Include name of the transferee, their relationship to decedent, date of transfer, OF ASSET INT, INTEREST NONE TOTAL (Also enter on line 7, Recopitulotion) S --0- (If more space is needed, insert additional sheets of same size,) REV,15114OX. (1,97) ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Minnie M. Cameron FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER A. 1, B, 1, 2, 3, 4. 5, 6, 7, 8. DESCRIPTION AMOUNT FUNERAL EXPENSES: ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: AttomeyFees Anthony L. DeLuca, Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 6,500.00 City Relationship of Claimant to Decedent State Zip Probate Fees 329.00 Accountant's Fees Tax Return Preparer's Fees Legal Advertising - Cumberland Law Journal 75.00 Legal Advertising - The Sentinel 158.81 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 7,062.81 REV-1510 EX+ 12-871 ~.. ':~~ :~.. ' :l"W<o" .~:~~ SCHEDULE G TRANSFERS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE, NUMBER PLEASE PRINT OR TYPE Minnie M. Cameron THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES. ITEM DESCRIPTION Of PROPERTY TOTAL VALUE DECD, DOLLAR VALUE EXCLUSION % Of DECEDENT'S NUMBER Include name of the transferee, their relationship to decedent, dote of transfer. Of ASSET INT, INTEREST NONE TOTAL (Also enter on line 7, Recapitulation) S -0- (If more space ;s needed, insert additionol sheets of same size,) REV,'511D( + (1-97) ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Minnie M. Cameron FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER A, 1, B, 1, 2, 3. 4, 5, 6, 7. 8. DESCRIPTION FUNERAL EXPENSES: ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attomey Fees Anthony L. DeLuca, Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip Probate Fees Accountant's Fees Tax Return Preparer's Fees Legal Advertising - Cumberland Law Journal Legal Advertising - The Sentinel TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) AMOUNT 6,500.00 329.00 75.00 158.81 7,062.81 REV.1512 EX + (1-97) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Minnie M. Cameron FILE NUMBER Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1, Met-Ed - Electric 2. Roy D. Gottshall, Auctioneer-Appraisal of personal property. $26.34 45.00 3. Diversified Appraisal Services - Appraisal of Real Estate. 300.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 371.34 REY-151,3 EX + (1-97) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Minnie M. Cameron NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) RELATIONSHIP TO DECEDENT Do Not List Trustee(s) 1, John Milton Cameron 1301 High street Boiling Springs, PA 17007 Son AMOUNT OR SHARE OF ESTATE 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1, NONE B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1, NONE TOTAL OF PART II. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) -0- - .. .~,I"~~. ~~,! ,,''ll~o.'''. "t" .l~"'r.!"~'r", 1" ?'i',,,,,,,r~,",(':>.~ "'r" ,~I'o/~ """I~'~l'f'li;T1.I~ ,_,_."'~', -' ,''! ,_', ~",~!"l"'~1~,'\',~" """ ,....., " ':"','1',~'" ,;^",,''''''li,,'''',:,,~, ,',r, r "'''"''','"'''''''.-'''!"'''o''''- '.,.. .,.... LAST WILL AND TESTAMENT OF MINNIE M. CAMERON I, MINNIE M. CAMERON, a resident of Boiling Springs, Cumberland County, Pennsylvania being of sound mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made by me. ~::;:~':fl~?~'\~ ITEM l' I direct thalallmyjtist'. . paid as soon after my decease as the same can conveniently be done. ITEM?' I direct that there shall be paid out of my residuary estate all estate, inheritance and like taxes together with any interest or penalty thereon imposed by the government of the United States, or any state or territory thereof, or by any foreign government or political subdivision thereof, in respect to all property required to be included in my gross estate for estate, inheritance or like tax purposes by any of such governments, whether the property passes under this Will or otherwise, excluding, however, any property over which I have a taxable power of appointment, provided, however, that no residuary beneficiary shall by reason of this provision be denied the benefit of any deduction, credit, favorable rate of tax or other benefit which by law enures to such beneficiary. ITEM l' I give, devise and bequeath my cabin situated on 2 acres of land in Tuscarora ITEM 4' I give, devise and bequeath allofthe rest;'l"eSid{u,.l . 4 . '\, '7 1 L/z~~ . ~ t:: /.?;<J':!l.A..~L b--/~C--/' MINNIE M. CAMERON 6/" ./, "\-/ .:J ' I it w ;11 Nnr 900Z , . ' ,) 3S~;6 (~=iC.rJlf"'):;U - -~ '..... \. \.;..JU 1 I ~:":!1;-;:'_::;:,:~~,,~~~~,~\1:~~,~{:::>l~~f,tf~~*~~.j',:::..":' ,~;;;;~~~;;,~'~',~;;!i'~~~~~"i:1';i'1i\:~~__-"~~~iI""~ -,",-. ~'~'~'~"~>'IiitIn'""'''''''''\lIf. 1iitJ'. "~I,. '"'0"'0' ~,; " ,..,;' '-," ,,,',' -'M'-, '1 ~'':l;,/1'~-<:.''/';~~~~",~'i~~~r"'tc:;:;,1'.;:,, ;~, " , iii ~~)!i~.~(,~~~,:::..,I:i!~fi!:~1<';-"~":"~' ';': ,;,', ',:': -i '(L;~~::'~;;:i; ..'~',: . ^, LAST WILL AND TEST AMENT OF MINNIE M. CAMERON personal and mixed, of whatsoever kind and nature, and wheresoever situate at the time of my death, unto my husband, MILTON L.CAMERON, provided, however, that he survives me and is living sixty (60) days after the date of my death. devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind and nature, and wheresoever situate at the time of my death, unto my son, JOHN MILTON CAMERON, provided however, that he survives me and is living sixty (60) days after the date of my death. TTEM (1' If and in the event that my son, JOHN MILTON CAMERSON, does not survive me and is not living sixty (60) days after the date of my death, then and in such event, I give, devise and bequeath the interest in my estate, which my son, JOHN MILTON CAMERON, would have received, ifliving, unto the issue of my son, JOHN MIL TON CAMERON, per stirpes. TTEM 7' I hereby nominate, constitute and appoint my husband, :MILTON L. CAMERON, Executor of this my Last Will and Testament, with full power to do any and all things necessary for the comll!~t€;..~~~~P ()fW m ~ /~')?L:':- j-1f~ f2~diJ?7Ui~;r:?~ MINNIE M. CAMERON 2 LAST WilL AND TESTAMENT OF MINNIE M. CAMERON If and in the event that my husband, MlL TON L. C~QN~. q~, Executor of this my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct that no bond or other surety is required of him in this or any other jurisdiction for his perfonnance of this office. TTFM R' If any provision of this Will or of any Codicil hereto is held to be inoperative, invalid or illegal, it is my intention that all the remaining provisions thereof shall continue to be fully operative and effective, so far as is possible and reasonable. IN WITNESS WHEREOF, I, MINNIE M. CAMERON, the Testatrix, have to this my Last Will and Testament, typewritten on three (3) consecutively numbered pages, subscribed my name and aA)~7 ~ 4~<,~ 7 t/f>>11!fw 4:. If!" ~"'- residing at /tL~~?'7 fk~r1#J /~d7 residing at &J!(J ";-1"71 ;il. 17~? 3 LAST WILL AND TESTAMENT OF MINNIE M. CAMERON I, MINNIE M. CAMERON, a resident of Boiling Springs, Cumberland County, Pennsylvania, do make, publish and declare this to be the first Codicil to the Last Will and Testament executed by me on January 12, 2000, in the presence of Anthony L. DeLuca, Esquire FIRST: I revoke and annul ITEM 6 ofrnyLast January 12,2000; and, in lieu and substitution thereof, I direct that ITEM 6 of my Last Will and Testament executed by me on' January 12, 2000, be as follows: If and in the event that my son, JOHN MILTON CAMERON, does not survive me and is not living sixty (60) days after the date of my death, then and in such event, I give, devise and bequeath the interest in my estate, which my son, JOHN MILTON CAMERON, would have received, ifliving, in equal shares, unto my grandchildren, JOHN S. CAMERON, MELISSA A. MYERS and AMY J. STARNER. I specifically exclude my granddaughter, JENNIFER E. MONGER, from sharing in the proceeds of my residuary estate. SECOND: I revoke and annul ITEM 7 ofm on January 12,2000; arid, in lieu and substituhoh. and Testament executed by me on January 12,2000, be as follows: I hereby nominate, constitute and appoint my son, JOHN MILTON CAMERON, Executor ofthis my Last Will and Testament, with full power to do any and all things necessary -.j",) 'e,J,ij }.Jd8C) \'U:Jf"~J ~ . <...i....: IV -.w~Af./:. /n. f20~~ MINNIE M. CAMERON J tJ r; (J ~:') -:: r- .! I ! r~,,' f)"] .' ,," ,! '- i v,.. h I tw,f"' r)~n" . ;'d ii ;J~U,~. CODICIL TO LAST WILL AND TESTAMENT OF MINNIE M. CAMERON for the complete administration of my estate, and direct that no bond or other surety is required of ,. me and is not living sixty (60) days after the date of my death or does not complete his duties as Executor, then and in such event, I hereby nominate, constitute and appoint my grandson, JOHN S. CAMERON, Executor of this my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct that no bond or other surety is required of him in this or any other jurisdiction for his performance of this office. In all other respects I ratify and confirm all of the provisions of my said Will dated January -.., 12,2000, IN WITNESS WHEREOF, I, MINNIE M, CAMERON, subscribe my name, this .2f d day of August, 2005. , ,- '~",)~r~ ' i;'lf!i"?" M"_."-"-,--:"" '. .',."- SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: 562 Gutshall Road Boiling Springs. Pennsylvania TAX PARCEL NUMBER: 22-31-2173-013 IMPROVEMENTS: Two-story detached single-family dwelling. PROPERTY RIGHTS: Fee simple interest. OWNERSHIP mSTORY: The subject property is owned by Minnie M. Cameron. The property was purchased on April 16. 1947 for a reported consideration of $1.00 and ownership transferred on deed reference 13-K-586. SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the subject's area. an inspection of the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the subject. OBJECTIVE: To estimate the market value of the subject property as unencumbered. EFFECTIVE DATE: May 29. 2006. HIGHEST AND BEST USE: Continued use as a single-family residence. COST APPROACH: N.A. SALES APPROACH: $78,000 INCOME APPROACH: N.A. FINAL VALUE CONCLUSION: $78.000 2 11 APPRAISAL CERTIFICATION I hereby certify that upon application for valuation by: THE ESTATE OF MINNIE M. CAMERON the undersigned personally inspected the following described property: All that certain piece or parcel of land, with the improvements thereon erected, situate in Monroe Township, Cumberland County, Pennsylvania, bounded and described as follows: Beginning at a point on the southwest corner of Elliott and Mountain Streets; thence along side of Mountain Street to lot now or formerly of John A. Yohe; thence on the south by lot now or formerly of John A. Yohe; thence on the west by an alley; thence on the north by Elliott Street to the place of beginning. Containing 50 feet in front and being 160 feet in depth. To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this appraisal nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of May 29, 2006 is: SEVENTY-EIGHT THOUSAND DOLLARS $78,000 The property was appraised as a whole, subject to the contingent and limiting conditions outlined herein. 3 ~. '=' : .". - - ,... ..,. i-""" - - " --- ,... f"" ,... -- :,- .~ .:: ~ :,... .'"" ~ .~ ~ -..,. ,: : :":" ::- .::" -,:: : -- -:- .::- : ::- ,~, ~'"_~_,. 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