Right of Way - Meny & Company Inc, Meny & Company Inc_12/21/1976�
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FORM LAE 123A
REV. 10�2-75
ACCESS RIGHTS OPLY
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1M�►RRANTY DEED
�I�S �riD[rttU[t �ttittBBttIJ, ThaJ
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Projea RF-65(33)
Code 1134
P���� 38
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of �/6.S an/ County, !n the State o) �it/c� j���A Convty and Warrant fo
the STATE OF INDIANA Jor and in consideratron of
t'. �r- T a_, i N%� _
Dollara,
the receipt whereof is hereby acknowledged, the foZZoming described rtights, easements, and
interesta in and to real estate atituated in 6tesoN County, Indiana, to mit:
FOR THE PURPOSES OF ESTABLISHING A LIMITED ACCESS FACILITY� THE PERMP.NEIJT EXTINGUISH-
MENT OF i1LL RIGHTS AND EASEMENTS OF [NGRESS AND EGRESS TO� FROM� AND ACRO55 THE LIMITED
ACCESS FkCILITY �TO BE KN047U AS U.S.R, 41 AND StNCLAIR ST, AND HS PROJECT RF-65(331)� TO
AND FROM THE OIJNER'S ABUTTING LANDS� NLONG THE LINES DESCRIBED AS FOLL047S: COMMEtJC[tJG PT
THE NOR7HEP.ST CORNER OF THE SOUTHWEST �UARTER OF SECTION 18� T041NSHIP 3 SOUTH� RANGE 10
4�EST� GIBSON COUNTY� INDIANH� THENCE SOUTH O DEGREES 2S MINUTES 36 SECONDS EAST �SO FEEr
IDiSTANCE QUOTEO FROM DEED RECOR� 133� PAGE 322) A�ONG THE EAST LINE OF SAID DUARTER SECTION
TO THE�NORTHEAST CORNER OF THE OW��ER'S LANO� THEiJCE NORTH S9 DEGREES 34 MIt�UTES OO SECONDS
6JEST 52.43 FEET FLONG TIiE NORTH LiNE OF THE OWNER'S LAND TO THE WEST BOUN�ARY OF U,S,R, 41�
THENCE SOUTH O �EGREES 43 MINUTES 28 SECONDS I'JEST 55,79 FEET ALONG THE BOUNDARY OF SAID U.S.R.
4� TO TfiE POI��T OF BEG[NNING OF TH[5 DESCRIPTION: THENCE SOUTH O DEGREES 43 MINUTES 28 SEC-
ONDS WEST 19,99 FEET H�ONG SAID BOUN�ARY TO THE TER111t�U5, AL50� 6EGINNING ON SAID 00UNDARY
SOUTH O DEGREES 43 MiNUTES 2B SECOYDS WEST SO,00 FEET FROM THE SOUTH END OF THE 19.99-�ooT
COURSE DESCR[BE� ABOVE� THENCE SOUTH O DEGREES 43 MINUTES 28 SECONDS l'�IEST 4,99 FEET.A�ONG
SAID BOUNDARY TO THE NORTH47ESTERN 60UNDHRY OF THE INTERSECTION OF SAID U.S.R. 41 AND SI�ICLA[R
STREET� THENCE SOUTH %% DEGREES ZO MiNUTES 04 SECONDS 4IE5T 61.47 FEET ALONO THE BOUNDARY OF
THE INTERSECTfON OF SAID U.S,R. 41 HND SHID SINCLP.IR STREET FND TERMINATItJG ON�THE NORTH"
BOUN�HRY OF SAI� SINCLAIR STREET, THE ABOVE-DESCRIBED kCCESS CONTROL LINE RESTRICTION SHFLL
" BE H COVENHNT RUNNING 4JITH THE LAND AND SHHLL BE BINDIIJG ON•ALL SUCCESSORS [N TITLE TO THE
SAiD FBUTTING LANDS. .
SUBJECT TO AN EFSEMENT FOR UN�EP.LYING�COALp WHICH WHS RESERVED UNTO THE GRANTOR [N A
t
CERTAIN WARRANTY DEED BY WHICH �AND 4lAS CONVEYED OCTOBER 6� 1924� BY ALBERT G. HOLCOMB AND
ALICE M, HOLCOMB� HIS WIFE TO VICTOR J�, MENY AND HENRY FiENY� KMOWN FS NIENY BROTHERS� WHICH
DEED WAS RECORDED OCTOBER 13� 1924� IN DEED RECORD 94� PAGE 49� IN THE OFFICE OF THE RECORDER
OF �IBSON COUNTY� INDIANA.
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Thtr /rurnrment Prepme D� ................ W.'..�„/Ld�Q.0.!?./�L-
��'�PRO�ECT �- �-65I331 •
Caoe 1134
PARCEL �B
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Lond and improvemeius 5...�t�.O/..��......----_: Damages 5.... ......t...°. `�_.--_-_..: �Toml contidera[ion 5---��.:._ �.--.-----..
THE GRP7Ji0R SHALL CLEAR AND CONVEV FREE OF ALL LEASES� LICENSES� OR CONTRACT SALES PERTAINING TO THE
PARTICULAR INTEREST IP! SAID RIGHTS AS CONVEYED.
IT �IS U�JDERSTOOD BE7WEEN THE PAR71E5 HERETO� A7JD THEIR SUCCESSORS ItJ 71TLE� PND 1AADE A COVEtJlu4T HERE—
IN WHICH SHALI RUN WITH THE LlV�D� THAT ALL RJTERESTS I�! THE LANOS HEREINBEFORE DESCRIBED �EXCEPT R�G P7JY
PARCELS SPECIFICALLY DESIGNATED AS EASEtdEHTS OR AS TEIdPORARY RIGHTS OF WAY� ARE CONVEVED IN FEE SI�dPLE lVJD
NOT IAERELY FOR RIGHT OF WAY PURPOSES� AtJD THAT NO REVERSIONARY RIGHTS WHATSOEVER ARE INTENDED 70 REMAIN IN
THE GRANTOR(5�. �
�n #�irnes8 �hrCCOf, �he said C � /�� /Z
has hereunto sel 1� hand_ and seal _, this 8�' day oj ��-'l'Zeiv� /-� o,v. 19Z
.... ........................°--- ......-- ----°°°--..........--°- �� -- -- -�Sea1J..........................._....--- -...._..............._....-°`- --� - ............(Seal)
................................ �- .....................---........-- - -��---.......(sea!)/%I.�,e��...fJ.h'�.�.�,1-'/1,u.�r�<Q��-��Tllzd
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...............................°-°-----............--- -...------...-°°--.............(Seal)- � - ......... ----°°----�- -°-...............-°----........--- .....-- .......(Seal)
�--° ........... ...........°----- ------.......------�-�---°-�°-------•-�----�--._(Seal)� _ .K:e: <.t�.�-t.�:../.l��s'.�1� -. .. ..(Sea1J
--- .. . . ..............
y ��.4.r-riy s mic���l,T'R�s�da��-
• .............--�-°-- --�-------�--.......---°--..-•°----�---�-----�---............(seal)...._...--�°----...°.--°-----------��---°-..........--°-�--...--° -�--..._........(sea!)
.(Seal)---.----
JZ� �1�/l�rCtieJ,s<
.............(Seaf)
.....................°°.°°-°°...---�--..............(Seal).............---...--• •°---...-------°°---°-- -° --�----- .._..._.._............(Seol)
.....................................°-°----°�--- ...(Seal)....................---...----=----°°.- ---.....°---°.°--°--......----•---........(Senl)
..............(Seal)..---°-- .:..........
...(Sea!). -- ....... .......
..---- - --�Seal) - - - � �- --.....----� •°----...°°---��---°---�-•-� --.......-�----�--........(Seal)
...............(Seal)..-- --..........°---...._---....-°--°--°..-�--�-°--°-:-°-°---------.......(Sea!)
STereoP Irrourae,.�.l..�S.a.� ............................................................-..........-°--...---.....--��---°---.......County, aa:
.. Be(ore me, rhe undusigned, a Not�y Pub(ic in and Jor said County and State, this---------------� .'�..�.................................-_---....
day o)-.--Se- .j.��e,�n..:6_rz�: .................. A. D. 19.7.�..� Personally appeared tht within rtamed��S.N...�14r L%.........
.�i�.�a�c.�.....�.�....+�...�R�.ec�.�}.T.d.._..� �a.�-,/:Arnrr.:�•1Y�.i.G.h.el...!?:s...�Q�t1��-.T...lt�!..�NR.�/�
� ........ .........Grantor..----...-.-----.--.....in the a6ovt conveyance, and ukrowl-
�%1Ll.e.�...1. �.5...:��e °%t?�...r,l--°�----�--- ..... . .
edged 1he same ro 6e..../..,�,5...... �..........voluntary acr and deed, }or rhe uses and purposes huein menrioned.
1 have hereunto subscri6ed my name and aj%ized my ojjpici�a/l seal
My Commission espires�f`.?i��.. �.%�.� .............................-----.....��'.`:�!Z�d. .T..•�d=.�=��......Notary Public
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Fdk.�vzd F E//���u
STATEOF IND[ANA .................................................................'.._..............'.'.............'__'..."'.'........_.................._..COIlRty. JS:
Bejore mt, tht unde�signed. a Norary Public irt and }or said Counly and Sm�e, this---• ................................:.........._.--...---......--
day oJ. •- ...........---°- ..............°-°--..............., A. D. 19........: Personal(y oppeared �ht wrrhin named....................................
..........-�----.....°--- ..................°-.-..-- ................................. ° ....Granlos.......---..............in rhe abovaconveyance. and acknow6
rdged tht sane to be ..:.............................volunrary act and deed, /or rhe uses and purposes herern mentioned.
1 have hereunto xubsrri6�d my name and a8'ued my oQ'ieial xal.
My Commission espires .......................................... . ...........................:........... ............................................:......Notary Pu61ic
FEB- '1'0, Jt3T-7 pag� $ 2
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STATE OF INDIANA
COUNTY OF
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7NE CORPORAI'E� AU'tHORIT7 AFFIDAVIT
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�.�•/%%iCl<'� � being first du]y sworn upon his oath
deposes and seys:
a
That he is du �
�y elected Secretary of the �%E: ,�-� y �a,:-.� -<,�� P�i✓'/l,rc.xport�i�,'
/ Corporation� 'y
; that the following resolution was du�y adopted
Name
at a regular meeting of the.Board of IJirectors of said corporation held on
�— � 7< , and has not since been rewked,.to-wit:
Date
"Resolved, that the i�.¢-..�� j n.,, c.ri �/%%i C�.2�
President
shall be, and he is hereby, authorized
to convey to the State of Indiana real estate of this corpora-
tion, and to execute all necessary instruments in connection
therewith; and said conveyance shall be attested by the
1�v�1-�z .e ✓.)•//%�i%a/ _ of this
�___,.. __.
corporation, who shall affix the corporate seal thereto; t�hat.:.
said corporation shall be bound by all instruments executed
by said officers under powers herein.stated." _. .. __ _
y/ i C � �, :
i •�i�- h-� /�,C i � �
Cor� aiion Secretary
f�e-��y /»;cGe/
Subscribed and sworn to before me this � d�y -
or �e/�i�ir�L'PP , i9 �. �
_ F"�fG-c �''z-���� � �\ �
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Notary Public
f d «� � F E%/�: �'
Ny Commission expires �%/�v<, / �-, /5�a
� This ins'trument �ras prepared by ����-� /aG� � ! , ���!�i�
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S T A T E 0 F I N D I A N A) PRQIECT RF-65 �33)
� � PARCEL �38
COUNTY OF Gibson ) ROAD I1.S.R. 41
ADV�.RSE POSSF�SION AFFIDAVIT
Meny and Comparyy, Incorporated, of said County and State acquired Title
by Warranty Deed, Recorded October 23� 1951, Deed Record No. 133, Page 322,
to the following described real estate:
A part o£ the Northeast Quarter oF the Northeast Quarter of
Section Eighteen (18), Township Three (3� South, Range Ten (10)
i•lest, bounded as £ollows, towit: Beginning in the East Line of
said Quarter Quarter Section at a point one hundred £ifty (150)
feet south oF the Northeast Corner thereof, riuuiing thence south
one hundred fi£ty (150) feet; thence west one hundred fifty (150)
feet; thence north one hundred fifty (1j0) feet; then east to the
nlace oF beginning, containing one-half (�) acre:
Said Deed inadvertant�y left out the words "of the Southwest Quarter"
after the words "Northeast Quarter" and before the words "of Section Eighteen�
(18)" in the legal description; and that this Affidavit is being made to correct
this omission.
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Signed: By :i 1����L?�u,� /' '/������t���
16enjemir: J,'hfichel President
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Attest: ,>� .� � �_ (. X • C%a,� -
He � J Michel Secretary
Subscribed and sxorn to before me, a notary public, this �� day of QE G. ,
/ �I 76 . -
t4y Commission expires __7- � S- 7 9 �p-���/ _�h�-L4�
IJotary Public ,
Joseph � Cerroll _ -
This instrument was prepared by
',i� � •
Joseph E Carroll
i
' -�.F �. � ti _ '��� �.-'� -- - �-..�-.+ � �-;. _� =�-'*'- ,
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UI'1;:1� �N Z8
thcrcUp convcycd is lo bv us� d br hil:h�v:iy purposcs and thc
form is undci• ihc hr.iding .'� :itc Ilil;h�v:iy Dcp:�rLnicn� of
Indi�na.". 1L is my wulcn;tai;ili ��; also Lhal on snmc occasions
lhc SLatc of Indinnn scrin•� ; � rc);ul:u• R'arr:�nL>' ]�ccd in
ncquirin�; renl csL•�Ic for hi� h� :iY PurPoscs, in wliich event
lhc P,�':���tcc �vould I�c slu���•n a: Uic St.;itc of 7ndiana. Undcr
any onc oC thesc inslrinnenl;, he coimly rccordcr will havc
no di(liculty in delcrmiuing Ih: L lhe gruiLee is lhc SLsLe of
�11(�1811f1.
Tlicrcforc, il is �ny upi�iimi ( �;it Chr, AcCs of ]'.1(il, Cli. 2'.13,
docs nol rc��c.il or :�mcnil S�ct' �n f(n) of Chc Cro�s Incomc
7':ix I..aw :uul, conscqu�:nlly, �Irn ; noC advancn t.hc dnc datc for
I.he pat•mcnL nf {;ross inanne L•i: liabilit.�� ��•ilh respect to firnss
mccipls recci�•r.d frum ih�� c� nil •mnuCion uC renl csLate by t.he
S:atc of Indi:uia or in,lrumc:iL• litics Chcrcof or by :in org:wi-
z;ilion giacn thc pu�ccr iil' c��ni .�mnakion bl' thc SI.:iLc of In-
di:in:� a• :is to an�� ;imn�int:: i�ccived ns pw•chasc pricc or
compivrni�c in cunlcin�,i:ili�.n nf such cnn�lanu;iCion. �jy�
count�� recnrilr,r n��;i>� lc�ullv .�c��,�il .ui�iuslrnm��nC uL' Lransf��r
iii ihr. tif:ilc ��I' lnili:ui:i ni In :ui insLriiillinl,iliC�' lhcruuf or I.o
u�u
rv,miz,iiinn ;:ic��n '�
�u mui:in:i. ur i�� in�
niq l:is :inil �ci(In�ut. Ihi� :i1PU:n��C Lh;
�:uiil���llm��s LIc�L il�e �1 ls uf 7DIi1, Uh. LJB, docs not
:i�ipl)' lo (lic'Sliitc uf lnili:�u i�:• to ils instrinncnt��lifics, nor
io any organi•r.aCion givci� th�; ��nvcr oP condemn,�l.ion by ihe
SLaLc of ]ndi:uci n�ir Co Iho l �iited SLnl.es Covcrnment nor
insCrumenl�ilitics tlicrcuf.
In closiul;, ���hilc il i� iiol t�c pui�posc uf 1.his upiiiion to
determine llic ultiiii:il�: I�x:i��L nr nonL•�xable sl'atus of pro-
cceds from tr�insfcrs ul' rcnl r Lntc, or :�ny inlcrc�C thcrcin,
imdcr an�� cin:um.,l:uicc�, n.:v� . Lhcicss, I�ecauxc liic Acts of
1�G1, Ch. 2�3, si�pru, �Inc>; nol :i ��ily to cilhcr so��crcign, it also
h,�s np cllbct in any r.isc �ch rr� �n the Slalc of ludi:uia or thc
United Slnlcs, m• vi inslrun :�nt:iliCy Lhcrcof, iti ciLhcr a
�;r:uilec or a granlnr. Tlic r��,qi irement for an aflidavit to Uc
made Uy the seller or gr:�ni��r ' in thc event no Cas is duu i�r
pa}:iblc" ���ould ap��ly wh �n Ihc �:;r:uiLor is «�iLhiu Lh:it clas. ��f
tot:illy eacmpt or},�anir�ition:. �•fined in Sectiun G(i) nf �h�•
Gross Incomc Tax I.nw, Bin•i :' (1959 Supp.), ��•cli��u ��1•
1G8
\i
1DG1 O. A. G•
2GOG(i) which organizaLions "shall bc excepted from taxalion '
undcr thc pt•ovisions of this act: '''." Thc reqnirement
fur such nflldavit ���ould also ;�pply Lo thosc siluations ot a
minimal con�iilcrstion equal Lo or less than thc asmual
�1,000.00 dcduclion Lo ���hich c:ich taxpaycr is entitled in com-
puLing his gross incume ta� liability; esamples of such situa-
Lions :ire quiLclaim ileeds or e:isemenls as lo �chich the monc-
L;u•y cm�sideraLion ofLen is unly a technicnl necessiL}• :u�d.
thcreCorc, m��y ;�mnunL Lo tol<cn sums such as onc dollar.
7'licrc ma,y I�r, oLhcr SiLuations, Icss frequmitl}• cncountcr�d.
rcquiriug Uic :�Ilidavit of no L:ix liability, as for instancc ii:
the c:ise o[ reciproc;il esch,�ny;es nf rcal esl,ite b�� ;ind I�'cen
thc o���ncrs I.hcrr.of which tr:insfci•s do not genci:itc ros�
incomc tax li;tbilily to thc estcnt of thc cnluc ot thc properl�'
of which tiClc is sa sin•rendc:rcd.
7'hc al�ovc illustr;�lions constituic somc of thc siLualions ii:
whicli thc no-lax a0id:n�iL rcquircmenl would apply :unl indi-
cate Ihc rcation 1'or Lhc neccvsity ot such a requirement b�• th�
Acls of 19G7, Ch. 2D3, .tiupru. Iloweecr, Uccausc that act dnec
not m;inifestly :�pply to ciUicr sovcrcign, the requiremenl o;
a uo-tax a(lidaviC is nqt np�ilic:iblc t.o lhc Stntc of Indiana o:
the United Slalcs, m• an instrumenLality oC either, irre�pccti�•:
of whcLhcr such so�•crcign is fhc grantcc or �canlor; this i:
true even thoiigh thc transaclion is onc cre:iting a liabilit�• fo:
gross income tax upon thc piroceeds derived from such tr:uisfur.
OPP'ICIAL 01'INION N0. 29
Honorablc Rulph 32ader
Stntc RepresentaLive
Box 2�G
Alcron, Indinna
Dcar Rcpresentativc Radcr:
`J
July 7, 19G1
Your Icttcr of Jwic ]G, l�f>I hns bcen rccci�cd nnd rends ns
fullo�cv :
.•1 tun dr:ir�niv uf :ui nlliciul upini��n n•I:iti��c tn �chon
`:�nd h���c .;il'nuturo: r.c��� L�• r�•mn��o�l (r��m a+ch•��.�
1G:1
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OFFICIAL OPINION N0. 28
Junc 29, 1961
DIr. Da�•id Cohcn, Cnairman
Indian:i Statc IIiF:h«�:i}• Commission
llth Floor, 5±:�tc 01"icc Building
Indi:inapnlis 4, Indi�na
Dcar �ir. Cohcn:
This is in responsc to �rour rcqucst for my O�cial Opinion
as to ��'LclLcr Scn�le I:nrullcd Acl No. ;,GS o[ lhc 72nd re�,�tilar
=c�sion of tiic Gcncrr�l AsscmLh� is ;ipplicablc to ihc ncciuisi-
tion of ri;;ht of �cn}• b}� thc SL•�lc ]Ii}�h��•:iy Cummission. T'or
thc �:�kc of hrc�•it}•, that acl �vill hc rcfiu'rcd lo in this �Opinion
b}• i.s ullici�l dcsi�nnlinn as lhc Acts oC IOG1, Ch. 29' a»d as
}•our rcqucst notcs it ��rncidcs thal iL slcill bc in full forcc
a^d e tecl trom nncl afler July l, 1�1G1 �nn'sn;�nt fo Lhe cmer-
gcrc>• cl�usc Uurcin. Thc qucsliun ris statcd by your IcUcr
is as follo��s:
'.•I'hc L:inil Ac�.�ui5ition Di�•ision oC lhc Slalc 7iil;h-
n•:i�� Curomis�inu is in a qu;uul;u•y :�s tu iLs rcvponsi-
Lili�v u:ulrr lhi� :il�u�c-n,�ntcd Acl ���liich �eax pnssr.d by.
this lnst Lcy:i�laturc nnd �vl�ich will bc clfccli�•c July
1, 19G1. Thc pro�•i�ions o[ this Act, it npplicablc to
tiic SL•�lc Ili�;li�cn}' Cummitision, «'oul�l m,�lcc thc �vork
o[ ihc Land Acquisilion lli�•isiun morc cumbr.rsomc. to
s��• thc IcnsL In �icw of uuc slalus as an :u•m of thc
SL1te Go�'ernmcnl, ihcrc �vould appcar to be some
qcc�;ion ❑s to �chclLcr lhc prc��•isiuns of lhis Act are
aPplic:iblc to thc St�tc Iiigh�r:�Y Cummission.
"��'e hereby rcquest an ofTici:�l o}�inion from you as
to t}:e applicaUility ot the pro��isions of this Act to the
acquisi:ion of right of way by the Division of Ix�nd
Acquisition."
�.
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1��ci o. n• c•
7'hc purposc of Ch. 2D:S, si�pr•n, is to pravlilc a morc cffec.
tivc mc:ins of collecling lhc Iudi.in:� Cross incomc T:�x im
pa:cd u��on Llic rccci�it ot �ross incomc dcriccd from' thc sa1�
of In�lian;� rcnl eslalc or ;iny inlcrest thcrcin. That :icY, Ac�.:
o[ 1!�G1, Ch. 2!)i;, Procidcs fur :�ccomplisliing such ��ncpusc b:
a�l��ancin�: thc �luc d:ilc fnr Lhc ��aynicnl r�f such 1:ross incoin
tax to "Ihc limc of lhc lr:uislcr ut' lhc lil.lc lu such r�:il cslali
or :iny inLcresL lhcrcin' n"".." 7'I�c pruc��•s by �ehich suc'.
tsr, is to I�e colleclal requires Lh,�L the county recunler sh:i
nut .iccept Cnr rccu�vlin�;' a�iy instrumcut lor lhc cun�'cyanc
o[ rc,�l esL•ilc ur any inlcrest lhcrcin unless su�:h instrumci
coul:iins cilhcr adhc�i�•c ,I;imps ur a sl,ilcmcnl uf ll�i�nt
trc�c:�ucr :illizal by n cul�l�cr sl�imp� c��idcncin�; U�:il sui
�,�russ ina,uic lns h:is bccn �ciiil� nr unlcsti ;�u alii�la� il I�c sni
miLlal ��•itli llic insLcinncnt and recorilyd lhcrc�vitli ,l:ilii,
facls sullicir,nL lo sho�v t.hnL nu I;is i:; tluc OI' �Y.l\';lllll` u�mn li
)u•oceeds receivr,d frutn such lr;uisfer u[ roal esl:ite oc iulcro
thcrcin. (�ha�ilcr 'L!1 ; is nul an in�lc�icnilcrtl :ict� buC in fur
:tmcnds ihc Acls u( 70:i:S, Ch. SQ, Lcin�: Uic lndi;in:t C;ri:
Incomc '1';ix J.aw, I�y nililin�; a nc�v :uid nd�lilinnal s��cti�:,
thcrclo to bc niin�l�crcd Scctinn ;5:�. '1'his 1`.1G1 �\cL is licn�r
iu ils npplicaLiun :ind on ils I':icc iluc. nut :i����c:u' lo �ico� i•
for sn excc��Liun in any c:isc. Ilotvcvcr, inasmuch as iL is h
onc p:u•t uC llic Indi�n:� C;russ Incomc 1':ix Act :�s 1mcnil�
it is lo bc cunslructl so as to l:iac mc�nint; :u�d e(Tccl lo r:?
and all o( thc scctinns compri�ii�g Lhc Cross incomr, T:is La
exce��lin}; such only as :u'e eiU�er CX�II'CSSI}' or necessar.
rclicaled by ils tcrms. •
Suthcrl:uul, Sl:itutory Construction, 3rd �il., Vol.
Secs. 4iO3, 4704, 4705.
Among Lhe olhcr �cclions oC Llie Cross Income Tax L:
which ha��c a�lirccL benrin�; u�mn �'our �cucral �n•ohlcm n
which should bc nolal and consiJcrcd bc[orc cnlcrin� a c
cussion of t1�c �(Tcct of Ch. 203, sn.��rn, is Scction G(n) of i
Indi;wa Gross Iucnmc 1':�x SL•itulc, as L•�st ;imenticil I�y '.
Acls of IJG9, Ch. 37L, Scc. 1, as found in Iturns' (]9i`J Sup�.
Section G�1-2GOG(n). Subseclion (n) ���as fu•st adcled'to '.
statutory provisions of lhc Cross Incomc 'Pax La�v Uy ;
Acts of 1J55, Ch. 47, allhough a substanlially similar prc
sion had been in force by a regulation of Lhc Gross Ince: