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REV-555-1 EX+ (8-00)(1)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDMDUAL TAXES
DEPT. 280601
HARRISBURG. PA 17128-0601
INHERITANCE TAX
GENERAL INFORMATION
PENNSYLVANIA
RESIDENT DECEDENTS
1. EXEMPT PROPERTY
Property owned by husband and wife with right of survivorship is exempt from Inheritance Tax unless the joint ownership was created
by the decedent within one year of the decedent's death.
Life insurance proceeds payable to a named beneficiary as well as to the decedent's estate are tax exempt.
2. TAXABLE PROPERTY
All real property and all tangible personal property, including but not limited to cash; automobiles, furniture. antiques, jewelry, etc.,
located in Pennsylvania are taxable. AIl intangible property including stocks, bonds, bank accounts, loans receivable, etc., is taxable
regardless of where it is located. Jointly-owned property, except between husband and wife, including but not limited to real estate,
securities, bank accounts, etc" with right of survivorship. is taxable. Joint property is taxable even though the decedent's name was
added as a matter of convenience.
3. TAXABLE TRANSFERS
If the decedent died after December 12, 1982, a transfer of property made within one ( I) year of the death of the decedent, if made
without valuable and adequate consideration in money or money's worth at the time of the transfer, is taxable to the extent that the
transfer exceeds $3,000 per transferee during any calendar year. For those. decedents dying on or before December 12, 1982, a trans-
fer of property made within cwo (2) years of death of t..'ie decedent, if made wit..'iout adequate consideration, is taxable. Property trans-
ferred by the decedent, but in which he/she retained a life interest, is taxable.
4. DEDUCTIONS
Unsatisfied liabilities incurred by the decedent prior to his/her death 'are deductible against his/her taxable estate. In addition to debts
incurred by the decedent or estate, the cost of administration, attorney fees, fiduciary fees, funeral and burial expenses including the
cost of a burial lot, tombstone or grave marker and other related burial expenses are deductible.
The family exemption is a right given to specillc individuals to retain or claim certain items of the decedent's property in accordance
with Section 3121 of the Probate, Estates and Fiduciaries Code. For decedents dying after January 31, 1995 the family exemption is
$3,500.00. From June 27,1974 through January 31,1995 the amount of the family exemption was $2,000.00.
The family exemption may be claimed by a spouse of a decedent who died a resident of Pennsylvania. If there is no spouse, or if the
spouse has forfeited his/her rights, then any child of the decedent who is a member of the same household as the decedent may claim
the exemption. In the event there is no spouse or child, the exemption may be claimed by a parent or parents who "are members of the
same household as. the decedent. The family exemption is allowable only against assets which pass by a will or by the Pennsylvania
Intestate Laws.
5. TRANSFERS TO SPOUSE FOR DATES OF DEATH ON OR AFTER JANUARY 1, 19~5
Transfers in trust for the sole use of the surviving spouse are not taxable in the current decedent's estate but are includable in the sur-
viving spouse's estate when he or she dies. This exclusion of the asset in the first decedent spouse's estate may be bypassed if the estate
elp~t~ to indnnp the trustjn_the.J'1IS1...dec.enent spou~e':''' estate T~J.pJ:tioO must be made on a timel~..dJnherita.ru;eJ:ax return See
General Instruction booklet for more details.
6. RATES FOR INHERITANCE TAX
The rates of tax are based on the date of death of the decedent and are as follows:
Date of. Death Snouse Lineal Siblinp' Collateral
12/29/67 to 06/30/94 6% 6% 15% 15%
07/01/94 to 12/31/94 3% 6% 15% 15%
01/01/95 to 06/30/00 0% 6% 15% 15.%
07/0I/00 to present 0% 4.5%* 12% 15%
* The tax rate imposed on the net value of transfers from a deceased 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 of the child is 0%.
The lineal class of heirs includes grandparents, parents. children, and lineal descendants. "Children" includes natural children whether or not
they have been adopted by others. adopted children and stepchildren. "Lineal descendants" includes all children of the natural parents and
their descendants, whether or not they have been adopted by others, adopted descendants and their descendants and step-descendants.
For estates of decedents dying before December 13, 1982, descendants of stepchildren are not included as lineal descendants. "Siblings"
are dermed as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class
of heirs includes all other beneficiaries.
Charitable organizations, exempt institutions and government entities are exempt from tax.
7. CREDIT FOR SPOUSAL TRANSFERS (POVERTY CREDIT)
A credit exists for decedents dying on or after January 1, 1992 and before January 1, 1995 for transfers made to a spouse if three
criteria are met. First, the transferee must be the decedent's spouse at the date of death. Second, the value of the gross estate must not
exceed $200,000 after reduction for actual liabilities. Third, the average of the joint exemption income of the decedent and spouse for
the three years prior to the decedent's death must not exceed $40,000.
The credit is calculated up to the fIrst $ roo,ooo of taxable transfers to the spouse. The credit is 2% for 1992, 4% for 1993 and 6% for
1-94 through 6-30-94. From July 1. 1994 through January 1. 1995, the amount of the spousal poverty credit shall not be greater than
the tax imposed. There is no credit for spousal transfers after January I, 1995.
8. DISCOUNT FOR EARLY PAYMENT OF TAX
If the tax is paid within three months after the decedent's death. a discount of 5% of the tax paid is allowed.
9. INTEREST ON DELINQUENT TAX
Interest is charged on the amount of tax unpaid after nine months from decedent's date of death. The rate of interest accrued on liabil-
ities that became delinquent in 1981 is 6% per year. That rate will remain constant until all tax and interest are paid in full.
All taxes that become delinquent on and after january 1. 1982 will bear a daily interest at a rate which will vary from calendar year to
calendar year. The rates for subsequent years are: 1982 - 20%; 1983 - 16%; 1984 - 11%; 1985 - 13%; 1986 - 10%; 1987 - 9%;
1988 through 1991 - 11%; 1992 - 9%; 1993 - 7%; 1994 - 7%; 1995 through 1998 - 9%; 1999 - 7% and 2000 - 8%.
10. PERSONS RESPONSIBLE FOR FILING RETURN
The personal representative (executor or administrator) appointed by the Register of Wills is responsible for fIling the return. An
individual who received property by right of survivorship or a transfer is responsible for fIling a return if the property was not reported
by the personal representative.
11 . PLACE FOR FILING
The return must be filed in duplicate with the Register of Wills of the county in which the decedent resided.
12. TIME FOR FILING
The Inheritance Tax Return is due within nine months after the decedent's death.
13. EXTENSION OF TIME FOR FILING RETURN
Requests for an extension-(not to exceed six months) for fIling must be submitted within the nine-month fIling period to the Bureau of
Individual Taxes, Inheritance Tax Division, Dept. 280601. Harrisburg PA 17128-0601. This extension will not relieve the estate of the
interest which wlll accrue on any tax liability unpaid nine months after the decedent's death.
14. PLACE OF PAYMENT
Inheritance Taxes are payable to the Register of Wills of the county in which the decedent resided. All checks should be made payable
to 'Register of Wills, Agent.' Payment of county fIling fees must be made by separate check.
1 5. FILING REQUIREMENTS OF FEDERAL ESTATE TAX INFORMATION
All executors and administrators who are required to fIle a Federal Estate Tax Return must fi1e-a..cop-y-with--tlre-Regtsler 01 Wills within
one month after the return is fIled with the-Feaerat-6overnment. MOPy of the Federal Closing Letter received from the Federal
----Government must also be fIled with the Register of Wills within 30 days of receipt. Payment of Pennsylvania Estate Tax based upon the
Federal Estate Tax Return must be made within nine months of the date of death to avoid interest. Payment of Pennsylvania Estate Tax
based upon the Federal Closing Letter must be made within 30 days of receipt of the clOSing letter by the executor or administrator, or
his representative. to avoid interest.
16. LIEN FOR DELINQUENT TAXES
A lien automatically attaches to real estate owned by the decedent if there are delinquent Inheritance Taxes and accrued interest. The
lien will remain in effect until the tax and interest are paid in full.
17. PENALTY FOR FAILURE TO FILE INHERITANCE TAX RETURN
A person who willfully fails to fIle a return will be personally liable for a penalty of 25% of the tax due or $1,000, whichever is less.
18. PENALTY FOR FILING FALSE RETURN
A person who willfully fIles a false return commits a misdemeanor of the third degree.
19. FORMS ORDERING
Forms and schedules may be obtained at the Register of Wills office or at any of the Revenue district offices. You may order any Penn-
sylvania tax form or schedule by calling -1-888-PATAXES (1-888-728-2937) (touch-tone service required) or 1-800-362-2050 (serving tax-
payers without touch-tone phone service), TI# 1-800-447-3020 (services for taxpayers with special hearing and speaking needs only).
, REV.1500Er.(6$1
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
ii~HERITANCE TAX RETURN
RESIDENT DECEDENT
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d 4. Limited Estate
~ 6. Decedent Died Testate (Allach copy of WII)
tJ 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (dale of death after 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach copy of Trust)
o 10. Spousal Poverty Credit (dale of death between 12-31.91 and 1-1-95)
OFFlC~Al USE O~\1LY
FILE NUMBER
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o ~23 _
NUMBER
COUNT'l CODE
YEAR
SOCIAL SECURITY NUMBER
l{,1 1<7 3IJ?
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL S CURITV NUMBER
3. Remainder Return (dale of death prio(lo 12-13-82)
o 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (A1lech Sch 0)
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 Asse~ (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule 1:1)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule J)
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)
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14. Net Value Subject to Tax (Line 12 minus Line 13)
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seE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
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
19. Tax Due
OFFICIAL,USE ONLY
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Det~dent's Complete Address:
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Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
'/ 'i':P4lf2-
Total Credits (A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 0 + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
(1 )
I ZIP //b. 5's-
?J1}#w, '72-
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5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
2R;5~,/!J
A. Enter the interest on the tax due.
(5)
(SA)
2.g; 5'1-b./P
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B)
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
a. retain the use or income of the property transferred;.......................................................................................... 0
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0
c.' retain a reversionary interest; or.......................................................................................................................... 0
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0
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? ........................................................................................................................ 0
No
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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 dedare that I have examined this retum, induding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Dedaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSO ESP OR FILING RETURN
ADDRESS
DATE
For dates of death on or after July 1, 1994 and 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%
[72 P.S. 99116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. S9116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased 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 of the child is 0% [72 P.S. 99116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedenfs 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 decedenfs 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.
Rf\!- ts02ac . (1-911
ESTATE OF
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
FILE NUMBER
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property 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. Real property which is jointly.owned with right of
survivorshin must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
TOTAL (Also enter on line 1, Recapitulation 1 $
(Jfmor~ ~n~~,::a, i~ nA,:lrl~rl inc-orl ~""""ifil"\""'l"!ol "'h.........j.... ,..&.tl...._ ....---- -.--\
REV.I5038\',ll.97)
ESTATE OF
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
All property jointly.owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
I-tN~ Pt/f;?-mwrf?r;(P/?-{~ l.5!ofr~ ~I/T
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VALUE AT DATE
OF DEATH
72, Wi. if 5'
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TOTAL (Also enteron line 2. Recapitulation} $/~B3/.,L€f-
, RE\'.1504 EX + (1.~7)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TM RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE C
CLOSEL Y.HELD CORPORA TIO"',
PARTNERSHIP or SOLE.PROPRIETORSHIP
FILE NUMBER
Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent other than a sole-proprietorship.
See instructions for the supporting information to be submitted for soJe-proprietorships.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
----------
TOTAL (Also enter on line 3. Recapitulation) $
(If more space is needed. insert Arlrliti()n~1 ~hppt~ "f tho "",no ";'7,,\
REV.\~;(l~71
'*
SCHEDULE C.1
CLOSELY-HELD CORPORATE
STOCK INFORMATION REPORT
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
1. Name of Corporation
Address
City
2. Federal Employer 1.0. Number
3. Type of Business
Zip Code
State of Incorporation
Date of Incorporation
Total Number of Shareholders
Business Reporting Year
State
Product/Service
4.
TYPE TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE
STOCK Voting I Non-Voting SHARES OUTSTANDING PAR VALUE OWNED BY THE DECEDENT DECEDENfS STOCK
Common $
Preferred $
Provide all rights and restrictions pertaining to each class of stock.
5. Was the decedent employed by the Corporation? 0 Yes o No
If yes, Position Annual Salary $ Time Devoted to Business
6. Was the Corporation indebted to the decedent? 0 Yes o No
If yes, provide amount of indebtedness $
7. Was there life insurance payable to the corporation upon the death of the decedent? 0 Yes 0 No
If yes, Cash Surrender Value $ Net proceeds payable $
Owner of the policy
8. Did the decedent sell or transfer stock of this company within one year pnorto death or within two years if the date of death was pnor to 12-31-82?
DYes 0 No If yes, 0 Transfer 0 Sale Number of Shares
Transferee or Purchaser
Attach a separate sheet for additional transfers and/or sales.
9. Was there a written shareholder's agreement in effect at the time of the decedent's death? 0 Yes 0 No
If yes, provide ,a copy oU!le..agreemenL________-- --------
Consideration $
Date
10. Was the decedenfs stock sold? 0 Yes 0 No
If yes, provide a copy of the agreement of sale, etc.
11. Was the corporation dissolved or liquidated after the decedent's death? 0 Yes 0 No
If yes, provide a breakdown of distributions received by the estate, including dates and amounts received.
12. Did the corporation have an interest in other corporations or partnerships? 0 Yes 0 No
If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest.
A. Detailed calculations used in the valuation of the decedent's stock.
B. Complete copies of financial statements or Federal Corporate Income Tax retums (Form 1120) for the year of death and 4 preceding years.
C. If the corporation owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisals have been
secured, attach copies.
D. List of principal stockholders at the date of death, number of shares held and their relationship to the decedent.
E. List of officers, their salaries, bonuses and any other benefits received from the corporation.
F. Statement of dividends paid each year. List those declared and unpaid.
G. Any other information relating to the valuation of the decedent's stock.
REV-I506EX. (1.971
SCHEDULE C.,2
PARTNERSHIP
INFORMATION REPORT
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
1.
Name of Partnership
Address
City
Federal Employer 1.0. Number
Type of Business
Decedent was a 0 General 0
Date Business Commenced .
Business Reporting Year
State
Zip Code
2.
3.
4.
Product/Service
Umited partner. If decedent was a limited partner, provide initial investrilent $
5~
PERCENT OF PERCENT OF BALANCE OF
PARTNER NAME INCOME OWNERSHIP CAPITAL ACCOUNT
A.
B.
C.
O.
6. Value of the decedenfs interest $
7. Was the Partnership indebted to the decedent?
If yes,. provide amount of indebtedness $
8. Was there life insurance payable to the partnership upon the death of the decedent? 0 Yes 0 No
If yes, Cash Surrender Value $ Net proceeds payable $
Owner of the policy
DYes 0 No
9. Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was prior to 12-31-821
o Yes 0 No If yes, 0 Transfer 0 Sale Percentagetransferredlsold
Transferee or Purchaser __ __ _ _ Consid~.QrLL________ __Data----______________
---- -Attacl1-a-separate-sheetforadd'rtlCii'farlfcirisfers ancflor sales.
10. Was there a written partnership agreement in effect at the time of the decedenfs death?
If yes, provide a copy of the agreement.
o Yes 0 No
10. Was the decedenfs partnership interest sold?
If yes, provide a copy of the agreement of sale, etc.
11. Was the partnership dissolved or liquidated after the decederifs death? 0 Yes 0 No
If yes, provide a breakdown ~of distributions received by the estate, including dates and amounts received.
o Yes 0 No
12 Was the decedent related to any of the partners?
DYes 0 No If yes, explain
13. Did the partnership have an interest in other corporations or partnerships? 0 Yes 0 No
If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest
A. Detailed calculations used in the valuation of the decedenfs partnership interest.
B. Complete copies of financial statements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years.
C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisals have been
secured, attach copies.
D. Anv other information relalinn In thp \1<>IIl<:ltif\n "f Ih" rI"~^';M+'~ M"___~:_ :..u__.
REV.1507 EX+ 17.88)
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COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE D
MORTGAGES AN D NOTES
RECEIVABLE
Please Print or Type
I FILE NUMBER
ESTATE OF
(All property jointly-owned with the Right of Survivorship must be disclosed on Schedule F.)
ITEM
NUMBER
DESCRIPTION
VALUE AT
DATE OF DEATH
-------~----~------ ~--- -------
___ __ -______-.r-____ --.-..-- .-----.-.--
TOTAL (Also enter on line 4, Recapitulation) S
(If more space is needed, insert additional sheets of same size.)
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COMMONWEALlli OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DeCEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
FILE NUMBER
Include Ille proceeds of Bligalion and /he dale the proceeds were received by /he estate, All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
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NUMBER DESCRIPTION OF DEATH
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REV-1509 EX+ (12.88)
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COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
I~LE NUMBER
Joint tenant(s):
NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A.
B.
c.
Jointly-owned property:
ITEM LETTER DATE
FOR TOT AL VALUE DECD'S DOLLAR VALUE OF
NUMBEF JOINT MADE DESCRIPTION OF PROPERTY OF ASSET % INT. DECEDENT'S INTEREST
TENANT JOINT
1.
~
- -~ ".- --- ._-- - -- .-- - -- .- --- ._ 0__ _.. _ __ -
- - - --- - ---- .----_.__._..~---- ----
__".___ ____.__ .__ 0'-- _ - -- --- - -- -- --'''---- -.-....
-
TOTAL (Also enter on line 6, Recapitulation) $
(If more space is needed insert additional sheets of same size)
REV:15.JO EX+ (2-871
t\...;~....~
y.;l, ,
I't''''l..l'\! ,..~
".":~f' ,.;N.-
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
TRANSFERS
iE'ST A TE OF
PLEASE PRINT OR TYPE
FILE NUMBER
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 DECO. DOLLAR VALUE
EXCLUSION % OF DECEDENT'S
NUMBER Include name of the transferee, their relationship to decedent, date of transfer. OF ASSET INT. INTEREST
. - . - - .. --- .- - -..- - -.
- -. - ..- --
.. ,,' - - - ~ -- -- . - . ------
TOTAL (Also enter on line 7, Recapitulation) S
(If more space is needed, insert additional sheets of same size.)
REV-1511.EX + 11-97)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF C ./J J ~
vU~ t::::- ~~
FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
B.
2.
3.
4.
DESCRIPTION
1.
FUNERAL EXPENSES:
;lI/'1t;;RS fW~ f/o41lJ U::-
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions /'. n '?
Name of Personal Representative (s) C ~I('~ K. 4115G'e
Social Security Numbe~s) J EIN Number of Personal Representative(s)
Street Address 17rpf 5: Y'MJ:f y-
o
City /'fJl;;l:::if~5~ State ~ Zip I)r) t;5
2POb
Yea~s) Commission Paid:
,/1//4
Family Exemption: (If decedenfs address is not the same as c1aimanfs, attach explanation)
Claimant
Attorney Fees
/l/jA-
Street Address
City
Relationship of Claimant to Decedent
State
Zip
Probate Fees
5. Accountanfs Fees
6.
7.
Tax Return Preparer's Fees {3G77r ""'/??!5 .ACoT 5mI~
{/71fEl(
~:.
fJtfrJNe-
.lf1'P&ft~
Ff:==-::>
TOTAL (Also cnter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
4- 21?, Po
1'Ij tJOtJ. trJ
",3~2Jtl...
,....$1lO .
_.~..8J
'f-<Jp., PO
REV.)512 EX+ (1.93)
SCHEDULE I
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT,
IN~~~:~~~ED~A;E~~~~RN MORTGAGE LIABILITIES AND LIENS
ESTATE OF 'j-- I? ~
f:::;i-I~ _ ~,.5€J'(.
ITEM
NUMBER
DESCRIPTION
1.
/iIle::55./t1# ~~ At If,.-
-_..~ L2 L2tLl3etf p/Jt1.
,---./fu:lfr 1'-4t~cy .~VJc~
Please Print or Type
'-FILE NUMBER
TOTAL (Also enter on line 10, Recapitulation) $ ~
(If more space ;s needed, insert additional sheets of some- size.)
AMOUNT
~jl'lJ;61J
-'tfl...Pl2... .._
/02..117..-
REY.IS;13 EX + (2.87)
SCHEDULE J
IlUNEflCRARIES
COMMONWEALTH OF P~NN5YLYANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
~
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
AMOUNT OR
SHARE OF ESTATE
A. Taxable Bequests:
~Ck rA,(..1Zt15tifl '/::_
'f3 9-/ VflPIe71f [)fJ V:I=;-crp,
r ~
2. cPnHM d:r A /L_
JtJb75 J/~PrtJ4;;;E~vc-
~AI '1~ C/f 72/3/
~3" ~~ R. ~~"H" .. ..
17'f11- 5:)'~~.K 5T- YJA
~l+WIasw~ ,./7 /:?P5!3
A1.~tD:: b
~O AjD Yt521-tJooJ
1.
JJ&joH€fA/
3~X
-.-----.- ------~~_._------_._-
.11/~
3.ri /0
..- -. .HcrtfCW
16~/6
if;
~
~~
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charitable and Governmental Bequests:
1.
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) S
(If more space is needed, insert additional sheets of same size)
REV: 1514 EX. (10.94)
SCHEDULE II(
UP! IiSTAVE/ANNU6"YI
i!RM C!RTARN
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF I fiLE NUMBER
This schedule is to be used for all single life, joint or successive life estates and term certain calculations. For dates of death after
12.31.61 and before 5.1.89, actuarial factors for single life calculations can be found in Revenue Booklet (REV-1501 B). For dates
of death on or after 5.1-89 actuarial factors can be found in IRS Publication # 1457 Actuarial Values, Alpha Volume.
The instrument creating the life interest is a: (Please attach a copy of instrument)
o Will 0 Intervivos Deed of Trust 0 Other
. . IJiFE ~ES'J;A'J,E 'IWiT;FR:ESiq:AiLCU1AJI,O.N'
Name(s) of Life Tenant(s) Date of Birth Present Age Term of Years Ufe Estate is Payable
(Nearest Birthday)
o Life or [] Term of Years
o Life or 0 Term of Years
o Life or [J Term of Years
o Life or 0 Term of Years
1. Value of Fund from which Life Estate(s) is payable: ......................................................... $
2. Actuarial Factor per appropriate Table .........................................................................
Interest Table rate - 0 3Y2% 06% 0 10% 0 Variable Rate %
3.' Value of Life Estate (Une 1 x Line 2) .......................................................................... $
~ , -- ~"'- , ( ~- ~
, . . fA:f:iJ,N:liI.I:rY ;I:NJifj:'~,E~J ;CAt;CUL4.::PION
Name(s) of Annuitantls) Date of Birth Present Age Term of Vears Annuity is Payable
(Nearest Birthday)
o Life or 0 Term of Years
o Life or 0 Term of Years
o Life or 0 Term of Years
o Life or 0 Term of Years
1. Value of Fund from which annuity is payable ............................... $
2. Check appropriate block be/ow and enter corresponding (numberl in column ........... ..........
Frequency of payout. 0 Weekly (52) 0 Bi-weekly (26) 0 Monthly (12)
o Quarterly (4) 0 Semi-Annually (2) 0 Annually (1) 0 Other ( )
3. Amount of payout per period........ ...................... ................................... .... ....... ...........
4. Aggregate Annual payment, line 2 x line 3.................................................................
5. Annuity Factor (see instructions)
Interest Table rate - 0 3%% 06% 0 10% 0 Variable Rate %
6. Adjustment Factor (see instructions) ...............................................................................
7. Value of Annuity - If using 3Y2%, 6%, 10% or if variable rate and period payout is at end
of period, calculation is: Lune 4 x line 5 x LDllile 6........................................................
If using varicble rata and period payout is at beginning of period, calculation is:
(Line 4 x Line 5 x Line 6) + Line 3. ......................................
NOTE: The values of the funds which create the above future interests must be reported as part of the Estate Assets, line 1 through
line 7. ihe Resulting Life/Annuity Interest(s) should be reported at the appropriate tax rate on lines 13, 15, 16 and 17
as reauired.
REV- 644 EX + (3-84)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
INHER!TANCE TAX
SCHEDUlg: lAL"
REMA!NDER PREPAYMENT OR iNVASION
OF TRUST PRHNCiPAl
FILE NUMBER
I. Estate of
(Last Name) (First Namel (Mid die Initial)
This schedule is appropriate only for estates of decedents dying on or before December 12, 1982.
This schedule is to be used for all remainder returns when an election to prepay has been filed under the provisions
of Sedion 714 of the Inheritance and Estate Tax Act of 1961 or to report the invasion of trust principal.
Remainder Prepayme!1t:
A. Election to prepay filed with the Register of Wills on
(attach copy of electionJ
B. Name(sJ of life T en(;lnt(s) Date of Birth
or Annuitant(s)
E. Total value of trust assets (Line C-6 minus Line D-AJ
F. Remainder factor (see Table I or Table II in Instruction Booklet)
G. Taxable Remainder value (Line E x line F)
(Also enter on line 7,. Reca itulation)
m. !riI'lfOiSiOfl of Corpus:
A. Invasion of corpus
Ii.
C. Assets: Complete Schedule l- 1
1. - Real Estate
2. Stocks and Bonds
3. Closely Held Stock/Partnership
4. Mortgages and Notes
_ 5. Cash/Misc. Personal Property
6. Total from Schedule L-1
D. Credits: Complete Schedule L-2
,1. Unpaid Liabilities
2. Unpaid Bequests
3: Vcilue of Unincludoble Assets
4. Total from Schedule L-2
(Date)
Age on date
of election
Term of years il'1come
or annuity is payable
S
$
-$
S
S
$
s
s
s
s
s
$
(Month, Day, Year!
B. Name(s) of Life T enant(s)
or Annuitant(s)
C. Corpus consumed
Date of Birth
Age on date
corpus consumed
Term of years income
or (Jnnuity is payable
s
s
D. Rei~1"GindGi 'fador (566 Table t or Table H in lnstruction Booklet)
s
(,.6..150 enter on Une 7, Recapitulation)
E. Taxable value of corpus consumed (Line C x Line D)
~EV.1545 EX + (7.851
0., ~ t>
1iZ'~ ~,
''h:~-N'
COMMONWEALTH OF PENNSYlVANIA
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
!NHERITANCE TAX
SCHEDULE l-l
REMAINDER PREPAYMENT ElECTION
-ASSETS-
FILE NUMBER
I
1'1 Estate of
II
.IHem No.! Description Value
A- Real Estate (please describe)
:
Total value of real estate $
(include on Section II, Line C-1 on Schedule L)
B. Stocks and Bonds (please list)
I
Total value of stocks and bonds S
(include on Section II, Line C-2 on Schedule L)
- Closely Held Stock/Partnership (attach Schedule C-1 and/or C-2) I
C.
(please list)
I
I
Total value of Closely Held/Partnership 1$
(include on Section II, Line C-3 on Schedule L)
D, Mortgages and Notes (please list) I
I
I
(Last Name)
(First NameJ
(Middle Initial)
'fP.
Total value of Mortgages and Notes
(include on Section II, Line C-4 on Schedule L)
E, Cash and Miscellaneous Personal Property (please list)
s
Total value of Cash/Misc. Pers. Property
(include on Section II, Line C-5 on Schedule L)
I
I
i
I
t ~_~_~
i$
I
I
I
Is
-I
Iii . TOTAL (Also enter on Section II, Line C-6 on Schedule L)
(If more space is needed, attach additional 8% x 11 sheets.)
REV.l<146 EX+ IJ.8A)
.
iNHERITANCE TAX
SCHEDULE l-2
REMAINDER PREPAYMENT ELECTION
-CREDITS-
COMMONWEALTH OF PENNSYlVANIA
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
l. Est afe of
II. item No,
"
~
FILE NUMBER
(Last Name)
(First Name)
Description
A Unpaid liabilities Claimed against Original Estate, and payable from assets
reported on Schedule l-l (please list)
T otal.unpaid liabilities S
, (include on Sedion II, line 0-1 on Schedule L)
B. Unpaid Bequests payable from assets reported on Schedule L-l (please list)
- Total unpaid bequests S
(include on Section II, Line D-2 onSchedul e L)
C. Value of assets reported on Schedule L-l (other than unpaid bequests listed under
"B" above) that are not included for tax purposes or that do not form a part
of the trust.
Computation as follows:
f
I
.Total unincludable assets
(include on Section 1/, Line D-3 on Schedule L)
TOTAL (Also enter on Section II, Line 0-4 on Schedule L)
(If more space is needed, attach additional 8112 x 11 sheets.)
(Middle Initiol)
Amount
S
Is
REV.1547 EX+ (10-94)
SCHEDULE M
FUTURE INTEREST COMPROMISE
"
CONlvKlNWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
This schedule is appropriate only for Estates of decedents dying after December 12, 1982.
This schedule is to be used for all future interests where the rate of tax which will be applicable when the future
interest vests in ossession and en'o ment cannot be established with certaint .
The instrument creating the future interest is: (Please attach copy of instrument)
o Will 0 Trust 0 Other
I. Beneficiaries
NAME OF
BENEFICIARY
RELATIONSHIP
DATE OF
BIRTH
AGE TO
NEAREST BIRTHDAY
1.
2.
3.
4.
5.
II. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise one of the
following within 9 months of the decedent's death, check the appropriate block and supply a copy of the
document in which the surviving spouse exercises such withdrawal right.
o Unlimited right of withdrawal 0 Limited right of withdrawal
m. E}(p~ali1ation of Compromise Offer: (If more space is needed, attach additional 8.5 X i 1" sheets)
IV. Summary of Compromise Offer:
_ j. Amount of Future Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
:2. Value of Line 1 exempt from tax as amount passing to charities, etc. . . . . . . . . . . .. $
(also include as part of total shown on Line 13 of Cover Sheet)
:3. Value of line 1 passing to spouse at appropriate tax rate. . . . . . . . . . . . . . . , . . . .. $
Check 1 Block 06% I 0 3%, 0 2%, 0 i %, 0 Exempt
(also include as part of total shown on Line 15 of Cover Sheet)
~:. Value of line 1 Taxable at Lineal Rate ...... . . . . . . . . . . . . . . . . . . . . . . . . . . .. $
(also include as part of total shown on Line 16 of Cover Sheet)
5. Value of Line 1 Taxable at Collateral Rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . $ ----
(also include as part of total shown on Line 17 of Cover Sheet)
6. Tota! Value of Future Interest (,sum of Lines 2 thru 5 must equal Line 1) . . . . . . . , . v --_
I ,-
REv, 1 ~41l :X [1,92)
~\~,~-
"o/,.~~;f
COMAAONWEAlTH OF PENNSYlANIA
It\HERITANCE TAX DIVISION
ESTAE OF
SCHEDULE N
SPOUSAL POVERTY CRlEDi1
(AVAILABLE FOR DECEDENTS DYING AFTER 12/31/91)
This schedule must be completed and filed if you checked the spousal poverty credit box on the cover sheet.
~'i'"
~.:;.:>.._,~,
FILE NUMBER
1, Taxable Assets toto I from line 8 (cover sheet) ....".."...."."......."".""......"""."...".....,,,...., 1.
2. InsL'rance Proceeds on Life of Decedent ..."..... .."..,",..."".."......"........."".."..."".....",.... 2.
3. Retirement Benefits...... .,...."....."....".."......... "'" "......."." ".."....... "."...................""..... 3.
4. Joint Assets with Spouse........"..............................."......"......"."...."".......""...."""...". 4.
5, PA Lottery Winnings ......"'"......"...,,,,,..,,...... .,........".""..,'''".."..."...,,,....,,.,,.......,....,,. 5.
6b.
60. Other Nontaxable Assets: List (Attach schedule if necessary).. 60.
6c.
6d.
6. SUBTOTAL (Lines 60, b, c, d) ".....""""..",,, ....."......................".".."""......."......"""... 6.
7. Total Gross Assets {Add lines 1 thru 6)...."."............"..""."...."."......".."."....""........".. 7.
8. Total Actual Liabilities"..........."... ."..........." "......" ....... "'"'''''''' '"........"........." ......... '"
9. Net Value of Estate (Subtract line 8 from line 7).............""............"........".......................
If line 9 is greater than $200,000 - STOP. The estate is not eligible to claim the credit. If not, continue to Part II.
Income:
I. TAX YEAR: 19
2. TAX YEAR: 19
3. TAX YEAR: 19
a. Spouse..""......,.."..". 10.
b. Decedent ",..'..",,,..,,,, lb,
20,
30.
3bJ
2b.
c. Joint"." ..,,,...,,,,..,,., 1c.
2c.
2d.1
3c.
d. Tax Exempt Incom"e"". 1d.
e. Other Income not
listed above ...."..". 1e.
3d.
2e.
3e.
f. Total"."..,,,,,,,....,,....,, ]f.
4, Average Joint Exemption Income Calculation
40. Add Joint Exemption Income from above:
2f.
3f,
(]f)
+ (2f)
+ (3f)
=
4bGl A'verage Joint Exemption Income ....."".."....".."". ..""..".."""",..,..,..,,,,,.,,,,,,,,,,..,,,..,,,,,,
If line 4(h) is greater than $40,000 - STOP. The estate is not eligihle to claim the credit. If not, continue to Part III.
(+ 3)
1.
Insert amount of taxable transfers to spouse or $100,000, whichever is less""".......,..,,,,,..,,.
1.
2.
3
Multiply by credit percentage (see instructions) ..,"... ..".",.."""''''',.."",,,....,,,,,,..,,..,,,.....,,
This is the amount of the Resident Spousal Poverty Credit. Include this figure
in the calcu!ation of total credits on line 18 of the cover sheet. ."..........".".."".".""."...."",
For Nonresidents, enter the ratio of the decedent's gross estate in PA to the value of the
decedent's gross estate........"........,,,.,,,......,,,,..,,..,......,, .......".............,.,..,..,.."...,....,,,,,
Multiply line 3 by line 4 and enter the total h"rp Thi.;. tho n~~.._' _! d.
n _..- ,_ .
2.
I
/3"
/4./
4.
5.
REV-1649 EX+ (8/95)
SCHEDULE 0
TRANSFERS TO SURVIVKNG SlPOUSE
GJft{MONWEALlli OF PENNSYLVANIA
RESIDENT DECEDENT
I
i
~
'~~-~
INIiEF.......T'fA.lI,ICE TAX REI11I'J\!
ESTATE OF
]FiBeNW1!llbelr
lE.;:"';;Cli.:J..~.",~r"~..,'<"..~"_~.,"-,,,,,,,,,,,,,,,,_~~~,,,_. "",.~ ~ "'""'~"""'_'-,"~ """ '"' _~ .
PART A: Enter the description and value of all interests, both taxable and non~taxable, regardless of location, (net of deductions)
which pass to the decedent's surviving spouse by will, intest:u:y, operation onaw, or othervvise.
Description of items
I
~~~~~
Part A Total: Enter the zmount sh01!Vll on the recapitulation sheet in the DeceaJlerrntt Jlmili@Jl1ID1l111uiOllTI Secrtn!J>lITI.
Enectft~JJll T(1]) SIlEJ'DJjeca lP'fl"IDJ)jl!eny TOI Tn llJIDldJeJr SectnOlIlll UB(A) A'!, A T21li21lbJllte Tll":ililllslTeir By~;;edlellJnt
If a trust or similar arrangement meets the requirements of Section 21 13 (A), and:
a. The trust or similar lIITangement is listed on Schedule 0, and
b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0,
then the tra..TlSferor's personal representative may specificalIy identifY the trust (all or a fractional portion or ~ceutage) to be L~cluded hi 'G.~e election to have
such tlUst or similar property treated as a taxable transfer in t!ns estate. If less than the entire value of the trust or sinlilai" property is included as a
taKable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement.
The numenlor oflhis fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal
to the total value of the trust or sin1ilar arrangement.
I Amount
I
I
I
I
l
#
i
I
,
i
I
i
!
J
ElLECrKON: Do YOIlll ekecl wlllliell" Section 2113(A) to tlrel!ll ruJ f! ~!ili>le trnmfell" 11m 1l]ili; esdJnt1e mill OIr fl J!'OroOll1l 011 2lltrust or:- sfumill"'ll" !nIrJrMt!;emenlt
cr:em1lellllioll' Uh~ sOle use oHBllil ~e<::edellit'9 9~'llo/bng sllome during the sW"Wlivrng 91l01W.\!e'g elJiltfure fuilietooe'P
YES D NO D Signl!lMe D!nte
Nolle: Hi the eRed1ioll1ll'lIllJ!lJie~ 10 mOll"e IhlMll one trust o!" sirnilll!" lllrrnJlgement, thelllll 8eplllrnte fOI1l1lll mmt he signe@ lllJllllii Ifilelll.
P21Jlt :B5: Enter the description 14"1d value of all interests, both taxable and non-taxable, regardless of location, (net of deductions)
Description of items
I
which pass to the decedent's surviving spouse for which a Section 2113 (A) election is being made.
I
-! Amount
I
I
I
~
I
i
,
I
~~=====----=-~~
Paz, B Total
""'.'-=-"'--~-",",,=.=.~'''''
:...\,,,,,~~_.--,~,'<'<~.,
'.'':''c.',~~.~~-,; ~.J
Glenda Farner Strasbaugh
Register of Wills
and
Clerk of Orphans' Court
Marjorie A. Wevodau
First Deputy
Kirk S. Sohonage, Esq
Solicitor
Register of Wills and Clerk of the Orphans' Court
County of Cumberland
One Courthouse Square
Carlisle, PA 17013
(717) 240-6345
FAX (717)240-7797
INVOICE
GEORGE R ZAISER
1744 S YORK ST
InvoiceNo:
Invoice Date:
Estate of:
Estate No:
1026
8/25/2006
ELIZABE 1H P ZAISER
21-06-0273
Bill To:
JA
MECJ-IANICSBURG, PA 17055
Qty
1
Fee Description
Additional Probate
Fee
Total
$50.00
50.00
Total:
$50.00
Checks should be made payable to the Register of Wills. Terms: Net 30.
Please return one copy of this invoice with your payment. Thank you.
APPRAISAL REPORT
OF
PERSONAL PROPERTY
OF
Elizabeth P. Zaiser, deceased
date of death (d.o.d.) March 2,2006
for:
./
George Zaiser
1744 South York St.
Mechanicsburg, P A 17055
AS OF:
d.o.d. March 2, 2006
Reported on May 14, 2006
BY:
,,~ IBIS APPRAISAL
SERVICES
145 N Hanover St.
P'QBox24
Carlisle, P A 1701,)
(717) 24')-.J474
fax 2.58-9502
Ibisas@eart.bJin.knet
TABLE OF CONTENTS
Table of Contents
Appraisal Certificate
Appraisal Summary
Photograph & CD-ROM Instructions
Personal Property Listing
Property at J 744 South York Sf. Address
Property in the Washington D.C Area
Appraisal Summary (Copy)
References
Statement of Qualifications
Assumptions and Limiting Conditions
2
,.,
-,
4
5
6
6
13
17
18
19
20
2
APPRAISAL CERTIFICATE
I hereby certify that, upon the request for the estate appraisal of the personal property of
Elizabeth P. Zaiser, deceased, I have personally and physically inspected the listed
personal property. The personal property was appraised to determine the FAIR
MARKET VALUE, AS OF d.o.d. March 2, 2006 & reported on May 14,2006. The date
of inspection was May 10,2006.
The information and values contained in this report are based upon my experience as an
appraiser and other reliable sources. The personal property was found to be in GOOD to
EXCELLENT condition, unless otherwise noted. Val ues are reported piece-by-piece,
and/or as a whole. All values reported have been determined with consideration to the
condition of the item, market conditions, and salability factors.
~
~."" ~~, (?;[B", _,I,.S AIJ,PR, AIS At
)!~<\<G') SERVICES
f1 "/ /1
: / i/,;
0" i -/ /
.. (/' '" / L,
'-, G
---------- ----,----......
-----------" -_...-::
3
APPRAISAL SUMMARY
It is in my opinion, that as of d.o.d. March 2, 2006, the Fair Market Value of the personal
property of Elizabeth P. Zaiser, deceased located at 1744 South York St. Mechanicsburg,
PA 17055:
(Sixteen Thousand Eight Hundred Dollars and Zero Cents)
($16,800.00)
It is in my opinion, that as of d.o.d. March 2, 2006, the Fair Market Value of the personal
property of Elizabeth P. Zaiser, deceased located in the Washington D. C. Area:
(Five Thousand Nine Hundred Eighty Dollars and Zero Cents)
($5,980.00)
It is in my opinion, that as of d.o.d. March 2, 2006, the TOTAL Fair Market Value of the
personal property of Elizabeth P. Zaiser, deceased located at both 1744 South York St.
Mechanicsburg, PA 17055 & in the Washington D.C. Area:
(Twenty Two Thousand Seven Hundred Eighty Dollar and Zero Cents)
($22,780.00)
~~!f IBiS .A. P....PR.AISAl
..)j!~Y1!t~1 SERVICES
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The report must be read in its entirety. The Appraisal SummanJ ONL Y is
not the appraisal report.
4
Photograph and CD-ROM Instructions
Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital
photographs of all of the items appraised. The CD-ROM also contains a saved copy of
the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal
report or kept off-site, such as a safety deposit box.
The photographs are saved in the JPEG picture format, meaning that all of the file names
end with a ".1PG".
The file names correspond to the written appraisal report's Corresponding Photograph
File that is included at the end of each item appraised.
Getting started with your CD-ROM
1. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a
computer or access to a CD-ROM Drive--a copy store, office supply storc. or public
library will be able to help you view and/or print your pictures.
2. Your computer may contain one or several different software programs that will
allow you to view your pictures. Examples of these programs are Draw. Photo Editor,
Picture It! Express, Photo Suite, My Photo Center, Photo Studio Lite. Photo Shop
Pro, Picture CD, or Photo Deluxe. The program that is included \vith a dieital camera
is another way to view your pictures.
. Select the program for viewing photographs and open the program.
3. Click FILJ~_ and Click OPEN.
4. Use the Pull-Down, "Look in" Menu and select the 0 Drive (0:) or whichever drive
is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your
computer).
"* NOTE
. Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a
cartoon representing the drive.
. The drives of your computer can be found under My Computer section of the Pull-
Down "Look in" Menu. Common Drives are: A Drive (floppy disc drive). the C
Drive (hard disc drive), the 0 Drive (CD-ROM Drive), and the E Drive (sometimes
CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz
Drive).
5. Double-click on the photograph you wish to view.
5
Personal Property Listing
Location: 1744 S. York St. Mechanicsburg, P A 17055
1
$150.00
End Tables. Two matching twentieth century hard
wood end tables with corner carved scroll.
Corresponding Digital Photograph Files:
r0313981 & r0313982.jpg
$250.00
2
Corner Cupboard. Continental Empire period
corner cupboard with acanthus crowned fluted
columns and paw feet. Two doors over one drawer
and two doors.
Corresponding Digital Photograph Files:
r0313983 & r0313984.jpg
$3,750.00
3
Occasional Table. Oriental style inlaid mother-of-
- pearl occasional table with marble top insert.
Corresponding Digital Photograph File:
r0313985.jpg
6
4
5
6
7
Card Table. Empire period folding top card table.
Corresponding Digital Photograph File:
r03l3986.jpg
$2,250.00
Chair. Hitchcock stenciled side chair with eagle
motif and rush bottom seat.
Corresponding Digital Photograph File:
r03l3987.jpg
$200.00
Chairs. Two Empire walnut chairs with plush seats.
Corresponding Digital Photograph File:
r0313988.jpg
$150.00
Desk. Walnut mixed styles desk/secretary with fold
down top. Mixture of Chippendale, Victorian and
Art Nouveau motifs. Shell cutout and claw & ball
feel. Inside has cubby holes and drawers, drawers
are inlaid with mixed woods.
Corresponding Digital Photograph File: r0313989
& r0313990.jpg
$1,100.00
7
8
9
10
11
Pram/Stroller. Child's wicker pram/stroller. Good
condition.
Corresponding Digital Photograph File:
r0313991.jpg
Dresser. Empire period straight lined dresser with
acanthus leaf motifs and six drawers.
Corresponding Digital Photograph File:
r0313992.jpg
Doll. Set of seven twentieth century dolls.
Presidents and wives as well as historical figures.
Made by Yield House Exclusive.
Corresponding Digital Photograph File: r0313993
& r0313994.jpg
Doll. Vintage composition doll with composition
hands. Sleep eyes. Marked: 1924. Possibly the
Horsman Tynie baby. 8" tall.
Corresponding Digital Photograph File:
r0313995.jpg
$200.00
$950.00
$35.00
$125.00
8
12
13
14
15
16
Doll. Vintage composition doll with composition
arms and legs. Sleep eyes, open mouth with teeth.
Not marked. 24" tall.
Corresponding Digital Photograph File:
r0313996.jpg
Doll. Vintage composition doll with composition
hands. Sleep eyes and open mouth with teeth. Not
marked. 24" tall.
Corresponding Digital Photograph File:
r0313997.jpg
Dining Room Table. Twentieth century drop-leaf
dining room table.
Corresponding Digital Photograph File:
r0313998.jpg
Chairs. Set of six Windsor style Hitchcock
reproduction chairs.
Corresponding Digital Photograph File:
r0313999.jpg
Chair. One dama ed Windsor st Ie chair.
$50.00
$50.00
$550.00
$750.00
$10.00
9
17
18
19
20
Chairs. Two side dining room chairs.
Corresponding Digital Photograph File:
r0314000.jpg
Bench. Twentieth century stenciled Hitchcock-style
bench. Not marked.
Corresponding Digital Photograph File:
r0314001.jpg
Rocking Chair. Twentieth century stenciled
Hitchcock-style rocking chair. Not marked.
Corresponding Digital Photograph File:
r0314002.jpg
Bookshelf Late nineteenth century oak bookcase
with Art Nouveau motifs. Two drawer and two
vertical sections.
Corresponding Digital Photograph File:
r0314003.jpg
$70.00
$125.00
$110.00
$450.00
10
21
22
23
24
Dry Sink. Early to mid nineteenth century dry sink
with salmon paint interior. Two drawers over two
doors. Missing zinc insert.
Corresponding Digital Photograph File:
r0314004.jpg
Chest. Early twentieth century burl flame wood
chest \0th two drawers over four single drawers.
Corresponding Digital Photograph File:
r0314005.jpg
Occasional Table. Oriental occasional table with
mixed wood inlay of floral motifs.
Corresponding Digital Photograph File:
r0314006.jpg
Chest. Early twentieth century burl flame wood
chest with two drawers over two drawers.
Corresponding Digital Photograph File:
r0314007.jpg
$1,500.00
$350.00
$150.00
$325.00
II
25
26
27
28
Bed. Early twentieth century poster canopy bed
with acanthus leaf fluted columns.
Corresponding Digital Photograph File:
r0314008.jpg
Blanket Chest. Vintage nineteenth century pine
blanket chest with dovetailing and block feet.
Corresponding Digital Photograph File:
r0314009.jpg
High Chair. Child's vintage wood high chair.
Corresponding Digital Photograph File:
r0314010.jpg
Bench Table. Vintage nineteenth century pine
bench with tilt top table. Scroll work feet and cut-
out lift seat for storage.
Corresponding Digital Photograph Files:
r0314011-r0314013.jpg
$950.00
$400.00
$100.00
$1,700.00
Total $16,800.00
12
Location: Washington D.C. Area
1 Organ & Bench. Twentieth century organ with
cabriole legs and matching bench.
Labeled as # 1 and #2 in original list.
Found in Zaiser Photograph Grouping #1
Corresponding Digital Photograph File:
r0314014.jpg
2
Commode. Continental hard wood commode with lift
top and two drawers. Carved beaded edging and
baluster style legs.
Labeled as #3 in original list.
Found in Zaiser Photograph Grouping #2
Corresponding Digital Photograph File:
r0314015.jpg
3
Vanity. Empire style five drawer vanity with mirror
and column legs.
Labeled as #6 in original list.
Found in Zaiser Photograph Grouping #2
Corresponding Digital Photograph File:
r03140 18.jpg
Chest. Empire style hard wood chest with corner
columns and two drawers over three single drawers.
Labeled as #4 in original list.
Found in Zaiser Photograph Grouping #2
Corresponding Digital Photograph File:
; r0314016. .
4
Chest. Twentieth century bow front hard wood chest
with three drawers.
Labeled as #5 in original list.
Found in Zaiser Photograph Grouping #2
Corresponding Digital Photograph File:
r0314017. .
5
$300.00
$400.00
$750.00
$25000
$500.00
13
6
Side Table. Empire style hard wood side table.
Labeled as #8 in original list.
Found in Zaiser Photograph Grouping #3
Corresponding Digital Photograph File:
r0314021.jpg
Linen Press. Empire style two drawers over two door
linen press.
Labeled as #7 in original list.
Found in Zaiser Photograph Grouping #2
Corresponding Digital Photograph File:
r0314019.jpg
7
8
Bench. Unknown bench. No photograph provided.
Not appraised.
Labeled as #9 in original list.
9
Chair. Vintage side chair.
Labeled as # lOin original list.
Found in Zaiser Photograph Grouping #7
Corresponding Digital Photograph File:
I r0314022.j g
10
Chair. Vintage side chair.
Labeled as #11 in original list.
Found in Zaiser Photograph Grouping #7
Corresponding Digital Photograph File:
r0314022. . 'g
11
Chair. Vintage side chair.
Labeled as #12 in original list.
Found in Zaiser Photograph Grouping #7
Corresponding Digital Photograph File:
r0314022.jpg
$850.00
$150.00
$0.00
I
!
$50.00
$50.00
$50.00
14
Side Table. Continental blonde wood, two drawer
side table.
Labeled as # 14 in original list.
Found in Zaiser Photograph Grouping #5
l~ ;;;;~~'1;;g Digital Photograph fIle:
12
13
r---nr~-
14
15
16
17
18
Chair. Vintage vanity chair.
Labeled # 13 in original list.
Found in Zaiser Photograph Grouping #7
Corresponding Digital Photograph File:
r0314022.) g
Table. Hard wood table with three drawers and one
door.
Labeled as # 15 in original list.
Found in Zaiser Photograph Grouping #9
Corresponding Digital Photograph File:
r0314024. .
Magazine Rack. Blonde wood Continental magazine
rack.
Labeled as # 16 in original list.
Found in Zaiser Photograph Grouping #8
Corresponding Digital Photograph File:
r0314025.jpg
Chair. Miscellaneous unknown chair. No photograph
provided. Not appraised.
Labeled as #17 in original list.
Chair. Miscellaneous unknown chair. No photograph
! provided. Not appraised.
i Labeled as # 18 in ori inallist.
Blanket Chest. Pine vintage blanket chest with block
feet.
Labeled as # 19 in original list.
Found in Zaiser Photograph Grouping #6
Corresponding Digital Photograph File:
r0314026.jpg
$45.00
$65.00
$275.00
$65.00
$0.00
$0.00
$280.00
15
19
20
21
Bed. Twin Empire style burl flame wood bed.
Labeled as #20 in original list.
Found in Zaiser Photograph Grouping #4
Corresponding Digital Photograph File:
r0314027.jpg
Bed. Twin Empire style burl flame wood bed.
Labeled as #21 in original list.
Found in Zaiser Photograph Grouping #4
Corresponding Digital Photograph File:
r0314029.jpg
$700.00
$350.00
$850.00
Dry Sink. Vintage early nineteenth century pine dry
sink with two doors.
Labeled as #22 in original list.
Found in Zaiser Photograph Grouping #10
Corresponding Digital Photograph File:
r0314028.jpg
Total $5,980.00
16
APPRAISAL SUMMARY (COPY)
It is in my opinion, that as of d.o.d. March 2, 2006, the Fair Market Value of the personal
property of Elizabeth P. Zaiser, deceased located at 1744 South Yark St. Mechanicsburg,
PA17055:
(Sixteen Thousand Eight Hundred Dollars and Zero Cents)
($16,800.00)
It is in my opinion, that as of d.o.d. March 2,2006, the Fair Market Value of the personal
property of Elizabeth P. Zaiser, deceased located in the Washington D.C. Area:
(Five Thousand Nine Hundred Eighty Dollars and Zero Cents)
($5,980.00)
It is in my opinion, that as of d.o.d. March 2, 2006, the TOTAL Fair Market Value of the
personal property of Elizabeth P. Zaiser, deceased located at both 1744 South York St.
Mechanicsburg, P A 17055 & in the Washington D.C. Area:
(Twenty Two Thousand Seven Hundred Eighty Dollar and Zero Cents)
($22,780.00)
.~ IBIS APPRAISAL
SlER VICES
-. ~ i /
---~"{ ~~-~---- ------
\l, '
The report must be read in its entiretv. The Appraisal Summarv ONLY is
not the appraisal report.
17
Appraisal References
Brickers, Chuck E. Auction. 93 Texaco Rd. Mechanicsburg, P A 17050.717-776-5785.
Conestoga Auction Company. Inc. 768 Graystone Rd. Manheim, P A 17545. 717-898-
7284. http://Vvww.conestogaaucti on. com/ auctionsl
DeHart's Auction Services & Used Furniture. 1554 Holly Pike Carlisle, PA 17013.717-
258-5858. http://www.dehartsauction.com/
eBav. http://\\ww.ebay.com
Gottshall. Jr.. Roy Auctions. 113 Forge Rd. Boiling Springs, P A 17007.717-258-6222.
Hershey. Dan Auctioneering Service. 3 BrO\vn Rd. Shippensburg, PA 17257. 717-532-
4647.
James D. Julia Auctions. P.O. Box 830 Fairfield. ME 04937.207-453-7125.
http://v;vvw.juliaa ucti ons.com
F. Loney. C.A.P.P.. L.P.I. 2006. Personal Communication
K. Loney. 2006. Personal Communication
Ocker. Carl E. Auction. 4401 Philadelphia Ave. Chambersburg, P A 17201.717-264-
6578. http://ww.vv.kennysauction.com/
Rowe's Auction Service. 2505 Ritner Hwy. Carlisle, PA 17013.717-249-2677.
http://Vv'Vvw.rowesaucti onservi ce. coml
Wiederseim Associates Inc. P.O. Box 470 Chester Springs, PA 19425.610-827-1910.
http://www.\veielerseim.com
York Town Auction, Inc. 1625 Haviland Rei. York, P A 17404.
18
Statement of Qualifications
Alyssa L. Loney, C.A.P.P.
Professional Designations and Certifications
C.A.P.P. - Certified Appraiser of Personal Property designation earned through course work
and classes provided by the Institute of Appraisal of Personal Property.
Archaeological Resources Protection Act - Certified to conduct investigations and damage
assessment that pertains to violations of the United States federal, state, and local laws
pertaining to archaeological sites and cultural properties. Including by not limited to the
Archaeological Resources Protection Act of 1979. National Historic Preservation Act of
1966, the Native American Graves Protection and Repatriation Act and the American
Antiquities Act of 1906.
Professional Accomplishments
*' State Historical and Underwater Archaeologist for the State of Louisiana.
*' Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian
Institution and the Tunica-8iloxi Indian Reservation. MarksvilIe. Louisiana.
*' Director of the West Virginia University Historical Costume Museum.
* Research Archacologist/ Artifact Instructor for CADW (Welsh I listoric MonulTlents)/
University of Yark, England.
*' Research and Preservation Specialist for the Maryland Historical Trust.
*' Presented and published works for national and international organizations including the
Society for Historical Archaeology. Middle-Atlantic Archaeology Conference. Southeastern
Archaeological Conference. Louisiana Archaeological Society. and the Maryland Ilistorical
Trust.
Education
B.Sc.
S.B.D.C.
Historical Textiles and Clothing, 1992. West Virginia University, Morgantown.
West Virginia, United States.
Medieval Archaeology, 1995, University of York, York, England.
Certified Appraiser of Personal Property, 200 I, Institute of Appraisal of Personal
Property, York, Pennsylvania, United States.
Certified to conduct investigations and damage assessment that pertains to
violations of the United States federal, state, and local laws pertaining to
archaeological sites and cultural properties.
First Step Entrepreneurial Series, 200 I, Kutztown University of Pennsylvania,
Small Business Development Center.
M.A.
C.A.P.P.
A.R.P.A.
Presently
Director and Founder of Ibis Appraisal Services. Member of Institute of Appraisal of Personal
Property, American Society of Appraisers, Appraisers Association of America, International
Society of Appraisers, and Professional Coin Grading Service.
Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and
cultural property. Operates on local. national, and international levels. Conducts research on all
objects considered personal and cultural property.
19
Assumptions and Limiting Conditions
The term "Fair Market Value", as used in this report, is defined as follows: The highest price an
item would bring if the sale occurred under normal market conditions providing
1. neither the buyer or seller is acting under duress,
2. the property has been exposed on the open market for a reasonable length of time,
3. both the buyer and the seller are aware of the potential assets and defects,
4. no unusual circumstances are present.
This appraisal was based upon the following assumptions, limitations, and conditions:
I. The information contained in this report was gathered from sources considered reliable,
personal examination, research of authenticity and comparable sales and/or auction prices.
2. No responsibility is assumed for matters that are legal in nature, including, but not limited to:
the representation of others concerning the value, authenticity, condition. origin. or
provenance of an item appraised.
3. The appraiser assumed that a normal and careful examination of the property was sufficient
to determine its quality and condition and that no extraordinary examination procedures were
to be utilized, unless these were specially requested and the expenditure of funds therefore
authorized.
4. The appraiser's court attendance and expert testimony report, if required, are not included as
part of this report. The appraiser does have the right to refuse testimony.
THE UNDERSIGNED HEREBY CERTIFIES:
I. That I have no interest now, nor have I had an interest in the past. nor shall I
contemplate an interest in the future, in the property covered by this appraisal.
2. That to the best of my knowledge and belief, all statements and information included
in this appraisal are true and based upon objective findings and that no pertinent
information has been knowingly withheld or deleted in this report.
3. That neither the employment to make this appraisal or compensation for doing so is
contingent upon the value of the property.
It is the firm belief of the appraiser that the information furnished in this appraisal report and the
conclusions drawn from this information are true and correct, but they are not guaranteed.
~~.q.. I~TS APPRAISAL
:~~!J):V;Z:t-___
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20
CO IE
TI UES
& fine art
Appraisal
Report
Prepared for:
George Zaiser
1744 South York Street
Mechanicsburg, Pennsylvania 17055
Prepared by:
David J. Cordier
Cordier Antiques & Fine Art
2151 Market Street
Camp Hill, Pennsylvania 17011
Phone: (717) 731-8662
Fax: (717) 731-9830
Member: Certified Appraisers Guild of America
Table of Contents
Title Page
Table of Contents
Summary
Analysis
Conditions of Appraisal
Certification
Purpose of Report
Method of Valuation
Definition of Valuc
Basis of Appraisal
Description
Appraiser Qualifications
Value Listings
1
2
3
4
5
5
6
6
6
6
6
7
Appendix A
Page: 2 of 9
Summary
On April 21, 2006, at the request of George Zaiser, I personally inspected the assets of George
Zaiser. 1744 South York Street, Mechanicsburg, Pennsylvania.
Value
Fair Market Value
The Fair Market Value for the property in total is:
$1.550.00
This is not the appraisal report. The appraisal report must be read in its entirety.
Page: 3 of 9
Analysis
Condition
Jtems 1 and 10 were opened for inspection. It was noted in both examples that the margins were
cut down and the woodblocks themselves were glued down on a backing. It is assumed that the
others are cut and laid down as well. Both these problems negatively affect value. Full margins
are an important consideration in the value of prints as is the mounting. Additional specific
condition issues are described in the Appendix.
Page: 4 of 9
Conditions of Appraisal
The value stated in this Appraisal Report is based on the best judgment of the appraiser given the
facts and conditions available at the date of the valuation.
The use of the report is limited to the purpose of determining the value of personal property for
Insurance purposes.
Any additional research or testimony required by the client or the court will be billed at the
current rates.
Disclosure of the contents of the report is governed by the Standards and Practices of the
Certified Appraisers Guild of America.
Certification of Report
Neither David J. Cordier. Cordier Antiques & Fine Art nor any of its employees have any present
or future interest in the subject property. No prohibited fee was assessed for this report.
David 1. Cordier of Cordier Antiques & Fine Art has successfully completed the personal
property appraiser certification program with the Certified Appraisers Guild of America and is a
member in good standing. This report was prepared in accordance with the Unifoml Standards
of Professional Appraisal Practice and with thc Standards and Practices of the Certified
Appraisers Guild of America which has review authority ofthis report.
David 1. Cordier has personally examined the subject property. The statements 0 f hiCt contained
in this fltPIO' ar...e true and correct to the best knowledge and belief of the appraiser.
{J ;
d (L" /
I,' II II
-__{//-V/~~/
By: David . C rdier. C.A.G.A
Cordier Antiques & Fine Art
Page: 50f9
Purpose of the Report
The purpose of this report is to determine the value for Insurance purposes for George Zaiser,
Mechanicsburg, Pennsylvania.
Method of Valuation
The method of valuation used for this appraisal is the Fair Market Value.
Definition of Value
Fair Market Value
Under the United States Treasury regulation l.170-le Fair Market value is defined as:
The price at which the property would change hands between a willing buyer and a willing seller,
neither being under compulsion to buy or compulsion to sell and both having reasonable
knowledge.
Basis of Appraisal
Valuation Date
The date of valuation for determining the value estimation is April 25,2006.
Date Appraisal Conducted
This appraisal was conducted on April 21, 2006.
Limitations of Property
There were no limitations on use or disposition of this property.
Description
An itemized list with descriptions is in Appendix A.
Page: 6 of 9
David J. Cordier
Cordier Antiques & Fine Art
2 15 1 Market Street
Camp Hill, Pennsylvania 17011
Phone: (717)731-8662
Fax: (717) 731-9830
JEducation & Special Trainin~
David Cordier of Cordier Antiques & Fine Art has successfully completed the personal property
appraiser certification program with the Certified Appraisers Guild of America.
Mr. Cordier attended the "Winter Institute" at Winterthur Museum in Wilmington, Delaware, a
three week graduate level program on American Decorative Arts. David has also participated in
programs such as Penn State's "The Arts & Decorative Arts in Pennsylvania" and The New York
Silver Society's "Conference On Silver" in New York City. Mr. Cordier also holds a Masters in
Business Administration from Penn State.
Professional Membership
David Cordier is a member in good standing of the Certified Appraisers Guild of America, the
Antiques and Collectibles Dealers Association. Inc., and the Capitol Region Antiques Dealers
Association. He is also a member of the Antiques Dealers Association of Pennsylvania and the
National Association of Watch and Clock Collectors.
Experience
David J. Cordier is co-owner of Cordier Antiques & Fine Art located in Camp Hill, PA.
Established in 1984 Cordier Antiques & Fine Art specializes in the purchase and sale of antiques
and art, estate liquidations and certified appraisals of antiques and personal property. David
Cordier has been an antiques and jewelry dealer since 1980 and an appraiser since 1990.
David Cordier has conducted appraisal clinics for such organizations as The Harrisburg Area
Community College's Older American Days; The Questers; Rohrer Bus Antiquing Road Show
Tour; Millersburg Historical Society; Friends of Fort Hunter; West Shore Country Club and The
Friends of the Pennsylvania State Museum.
Mr. Cordier writes a bi-weekly feature column, "Eye On Antiques", for Harrisburg's daily paper,
The Patriot-News, which focuses on antiques and related events in central Pennsylvania.
Cordier Antiques & Fine Art is an underwriter of The Antiques Road Show on WrIT. public
television.
Page: 7 of 9
Appendix A
Fair Market Value
1. $100.00 Woodblock print. 9-3/4" x 6-3/4". Prince Genji The Full Moon.
T oyukuni III (aka Kunisada I, 1786-1864). Cut down, laid down,
foxing. Poor condition. Mid 19th century.
2. $100.00 Woodblock print. 9-3/4" X 6-3/4". Genji The Best Moonlight of the
Year. Toyukuni III (aka Kunisada I, 1786-1864). Cut down, laid down,
foxing, mold. Poor condition. Mid 19th century.
3. $100.00 Woodblock print. 9-3/4" x 6-3/4". Genji Helping the Prince to Put on
His Coat. Toyukuni III (aka Kunisada 1,1786-1864). Cut down, laid
down. Fair condition. Mid 19th century.
4. $100.00 Woodblock print. 9-3/4" x 6-3/4". The Young Prince Genji Going to
the Picnic. Toyukuni 1lI (aka Kunisada L 1786-1864). Cut down. laid
down, some foxing. Fair condition. Mid 19th century.
5. $100.00 Woodblock print. 9-3/4" x 6-3/4". Genji (indecipherable) and Wild
Pinks. Toyukuni III (aka Kunisada I, 1786-1864). Cut down, laid down,
some foxing, creased. Fair condition. Mid 19th century.
6. $100.00 Woodblock print. 9-3/4" x 6-7/8". Lady Watching Man Hoeing.
Toyukuni III (aka Kunisada I. 1786-1864). Cut down, laid down.
foxing. Fair condition. Mid 19th century.
7. $100.00 Woodblock print. 9-5/8" x 7-1/2". Figure Carrying Packages Along
River. Kunisada II (1823-1880). Cut down, laid down, heavy foxing,
mold. Poor condition. Mid 19th century.
8. $200.00 Woodblock print. 10" x 15". Village in Trees. Hiroshige (mid 19th
century). Good condition. 20th century, probably later printing of older
woodblock.
9. $200.00 Woodblock print. 10-1/4" x 15". Bridge Over River. Hiroshige (mid
19th century). Good condition. 20th century, probably later printing of
older woodblock.
10. $250.00 Woodblock print. 15" x 9". Anewa Heido Kumajai Jiro. Man Stepping
on Foe. Ichiyusai Kuniyoshi (1798-1861). Cut down, laid down.
foxing. Poor condition.
11. $200.00 Print. 11" x 6-3/4". Japanese Girl with Fan. Signed. Circa 20th
century.
Page: 8 of 9