Right of Way - Ohio Valley Coal Company INC, Ohio Valley Coal Company INC_5/14/1976 (2), j.
.
' ; :.: : -;: _
` " --
FORM LAE 167
ACCESS RIGHTS ONLY
�
QiJIT�LI�IIVI DEED
•
Projeu RF-28(16)
Code 1133
Pmce! 3 B
�qig �nDtntqrc �itnrg6ttb, Thnt TNE OHI� I/ALlEYCOA� COMPANY (tJC. pF�<ENTUCF(Y
°1 NENDERSOIJ County,intkeStateoj I<ENTUCISY RELEASE AND QUITCLAIM to
the STATE OF II�IDIANA /or and irt conside�ation oJ
,'
ONE DOLLARAND ISTHE2Geop�NDUAti1/iBIE CoNS�DEftAr�o1V (�.60)—Dollars,
the receipt �hereof is hereby acknovledged, tne following described riahts, easements, and
interests in and to real estate situated in 6tesoN County, Indiana, to �uit:
FOR THE PURPOSES OF ESTABLISHING A L[MITED ACCESS FACILITY� THE PERMANENT EXTINGUISH—
MENT OF ALL RIGHTS AND EASEMENTS OF INGRESS AND EGRESS TO� FRON� AND ACROSS THE LIMITED
ACCESS FACILITY �TO BE KNOWN AS U.S.R, 41 qND AS PROJECT RF-28(16)), TO AND FROM THE
ABUTTING LANDS IN WHICH THE-.UNDERSiGNED OWNS CERTAIN MINERAL RIGHTS� ALONG THE L[NE DESCRIBED
AS FOLLOWS: BEGINNING AT A POINT ON�THE NORTH L[NE OF THE SOUTHWEST QUARTER OF SECTION S�
TOWNSHIP 4 SOUTH� RANGE 10 WEST� GIBSON COUNTY� IN�[ANA� SOUTH 89 OEGREES OG MINUTES OO
SECONDS WEST 145.62 FEET FROM THE NORTHEAST CORNER OF SP.ID OUARTER SECTION� WHICH POINT OF
BEGINNING IS ON THE WEST BOUNDARY OF U.S.R. 41� THENCE SOUTH O DEGREeS 06 M[NUTES OO
SECONDS WEST ��Z�E.�� FEET ALONG THE BOUNOARY OF sa[o U.S.R, 4� TO THE TERMINUS. THc ABOVE—
DESCRIBEO ACCESS CONTROL IINE RESTRICTION SHALI BE A COVENANT RUNNING WITH THE LAND�
INC�UDING A�L OF THE UNDERSIGNED�S R[GHTS AND EASEMENTS THEREIN� AND SHALL BE BINDING ON ALL
SUCCESSORS TO SAID RIGHTS AND EASEMENTS IN THE SAID ABUTTIfJG LANDS.
�n �irntes �qrreot, rhe said G�ANToR
ha 5 hereunto set � 75 hand nnd seal , this TH 1 R A day o� A UGUS T /9 %(e '
•--°------°-°°---°°-°°-°°--°� --------------°-----°----°°--•-°----°°(Stal)_�°-----..............---...._---------°...---...................._........-°-------�Stal)
.L_H E OH 10 �A L � E Y C 0 A L C o M PA N Y� r N C•(Seal) ............................°----...-------._......---•--°°-°---°°---------------�Sea!)
-- ----------------------•.....---° ° _ --
--------------------•-°°---- o F. K E N T U C K Y ..(Seal)
--•----°---°-------------------------°-°-(Seal)...-------.........--------------------°-------........_........._...._........°---
.....--j-�°� °� .�.�.q.....................% �°.-•-I••---°-- (Seal ---°-��---�----�---�--...........-.--••°-•-�------°--------------•-----•--------------�Seal)
y � �(/ u-�=C.a'�+'✓.. !_ �01�'�^�l.-°-•-°-°-°°-- eal)°---°---.......-°--°---°----•° ........................................°-°--------�Stal)
Wi�URM BRRNAHAN irsPRESivEn+r • _�Seat)
-�---- ---�--�---••.-------------�--.......------------•�---._....------(Seal).---�---�- -...... -•�--�-------�-�--�---�----�---------�----�----•------....--
....----°--° ...... .... .......__•• •° -- - - . .. - - -(Seaf).......°--.°-°-°--...°-------°°--°°°--------°----.........-------------°----�Sea1)
-- -- ... ... . ... .. ..
tEST;:� -- � ------...•° ----•---------°-°-(SealJ------°----°.°------..�_..........._.---°----•-°--°-•--------..._----------.(Stal)
............... ... l///
_D� �n DEEP its Stc r�P,�
. .......---° °-----°.....-------------------.........-----°-----(sea!)....... _.........-------------°°--° _ _....._....__....._..--........................(Sea!)
n
. �l'� � --- ------- -
• �`-°-
CM
� 'G
yW�
6-27-75
-....---°---°------ - ..............(Seaq - .°°-°-°°--°•-°---......._..--......................................°°----..(SeaJ)
- ••---°--°°---------°-- -----°°--(Seal) � -- -°-°°°--° °�-° °--°---°° ...............................:..............(Seal)
� OCf 7 gvg
,,�� �i.� ,7%�r
..----(Seal)-- °----... ° -----.- ..................°------°--°----....-°° ° °°--•-- •----°(Seal)
..----(Seal)..-° - •--° ...................../.,....-- --°°.°-- .......... .. . . . (Sta!)
Thi.t Instrument Prepared by ...---°.----.......::�..:..!�./.---....._...--------°•
e
�,.
/
.
(�
�'
+ � ^ 1
STATEOF INDIANA>_._"""' ....................._".'_".._._............"_'____._..._............_.....'_.................'._.....""""'_""""_'COUtlty, ss:
BeJore me, the undersigned, a Norary Pu6lic in and for said Counry and Srate, rhis ......................:...........................................
da>� of...- --...4----°--.........----°°-° •�--°�--°--.... A. D. 19...- --; PersanaUl' aPPeared rhe wirhin named._...-° .............. .._........
......:...................-...-�---°°.-••--°°°--�-----------�--- ............- �-�--.°--Granmr.......-- --..........in the above conveyance, and acknowl-
edged rhe same to 6e ................................volunlary act and deed, Jor the uses and purposes he�ein mentioned.
/ have he�eunm subscribed my name and affised my ojficial seal.
My Commission
Public
S7ATE OF �+ect:ra,-i1���L.V.G.IC)1T.......°-----------------------------��c N_l.?.� 23Q�i....................-----...._...County, ss:
/ ,u
Bejore me, t e undersigned, n Nota�y Public in and for soid Cowny and S�ate, �his.........3....e ...............................................
day oJ.......�.'!r`��?T........-_--_ ................. A. D. 19.7�'_; Personally appeared the within named..Q.NS4..�r4L�c.�
� y. . . .--
Cor�l,..Cv�Ye.i✓ .�rN�...a�...1.F.N.L��.K.y.....b.. _�n1,��rranl...15.�1).JY.!t.n1.�i.�l...Pr�s�d<.�t�-°.�•.�........
� � .... `
�R!1iJ_��5.(y...?�s.re.fa r�-._-._----------------____--....Gramor.----.--__............rn rhe a6ove conveyance, and acknow!-
`edg'ed ilie same, m 6e....---.--S.rt. �.
, ., . .._.. ' ' __--:----volunm�y nd deed, the uses pose m '
• •; ' ! ve hereunto � (/
- •-.-•- 1 subscri d m e d laj%ized mZ� o cial sea`-l/.j�
...:...... ..:..... c'.�y C� �jp/�/
act or qn pur erf,m ent�one
_ �"My� Cominissmn. expires........ ` .�!{��'t/ --- �.../) _y� /..d .v.... �.G.Q!.-f�':�-�. ;� Pu61ic
. r•
.''. . � • p�icti Fi+y� sr1-rF,,,l .
,:. ;
.,..._,:; _ �_.
::.:i..;.�:`STATE OF �I\DIANA`,-.":'."........."" .............._"'......._........"""""""'___............""_""__"_..........."'.......__"'..._COUnIy. 55:
_ �:t�:
,:,
-;:;`
`;2�.'Before.me, ih�fundersigned; a Nomry Public in and for said Coimty and S�are, this_ ................................................................
:.,:....., .
'-";., .•;t.,..F :..:;,,.;.,;..
.:,ddi'::of_i,4:'':`.:':?;::.: -- __..........- ............... ....... A. D. 19......_.; Personall)' aPPeared rhe wirhin named.............._........... ---
.... -- = : ............ - -- -...... - -.:.......... - - ......... -- _ - - - ...........-�-° - -- .........._......._..-- -°---°°--............- .....
_ - ....:.....°-�- --°- -� ...............................-- ...:...... -- -....Grantor.... - - �- ..rn rhe above conve}•anee, and acknowl-
edged the same to be ................................volunrary act and deed, Jor the uses and purposes herein mentioned.
' � l ha�•e hereimto subscribed my name and aQixed my ojjicial seal. ..
My Commissron expires .............°----------...::.......-----.............------....._------.....................---------........--°--------.....Notary' Public
77te uivdersigned, o�rner o( a morrgage a�i�l/or lien on the laiid herein com�ered, herebp releases from said morryage
and/or lien said com�ereA la��d, anA does herebo coiise�u to the pacme�u of rhe consideraiiori ihere(or as directed in this rrnns-
acfion, diis.....
Smre oJ-_----_-.
ColUllf of.._...
.................da}� of
� s.c:
R�
......--(Seal) ---.......-----
..................(Sea!) ...............
_-(Seal)
_(Seal)
Persoiiallp appeared be/ore me
-_.-.-.____.-.__-_-.--_..._---------------_---_.............--------.nbore named and duly acknoxdedged the esecution of rhe ubove release
dre. - - - - --..... .....Aap of --- -- -........... - -- - - -- � 19.........._.
H�irness my hand and oj%icia! seaL
M�• Commission expires...
A
A a
z
�
G
Z
� :
� � � LL �
� w O =`_
� W o
U Q �
� :
�
N �
�1 �
� �
� v
y
. . . . �
r
�
O
v
�
a
E
�
0
v
_o
`v
�
4
z
�
�
�
�
:
L
C
�
]
U
�
.
U
O
a
--'-.. _ _..........---------- ...............
No�ary PuAlic
.;,
�
�
k
�
;
0
2
�
�
T
� �
3
0
°..,` U
� o` ,
�' 3
� e
C '
O
c '"
� E
�� �
�V
V
Q a
-0 3
C S
s=
O m
o°
•N N
'j O
C a
=o
C
�
.^ , arr� - 5
._ `S ;' 1 . _ • _ • - n
THE CORPORATE AUIHOitI'1'Y AFP'IDAVIT
Kentuck,y .
STATE OF �6ifL1
SS:
CGUNTY OF Henderson ..
nnvT� r•ucn , being first du�V sworn upon his oath
deposes and seys:
That he is du�y elected Secretary of the ,, „ u� ; r-� r,+r ���••n.>;: �c of
Corporation
r;i'rnra<v ; that the following resolution was du�y adopted
tiame
at a regular meeting of the Board oS IIirectors of said corporation held on
�_ ,, -� ,�,�c , and has not since been rewked, to-wit:
' Date
"Resolved, that the �. ,: ,:.�• ;:->••:�• :.•�
President
sha11 be, and he is hereby, authorized
to convey to the State ot Indiana real'estate of this corpora-
tion, and to execute all necessary instruments in connection
there�+rith; and said conveyence shall be attested by the _
;ievtn n-.tcn Of t.k119
Secretary
corporation, who shall aCfix the corporate seal thereto; that
said corporation shall be bound by all instruments executed
by said officers under powers_ herein stated."
/i' �,
�� �i// l/ �/� _
Corporation Secretary'.
David Deep
�%�r• � 1' ,5ubscribed and sworn to before me this �� ��l" day
c;�i'% .. i. � .
�. �.�``:� � . .
� .il".{� . .
.'`li::=� <.°Oi �! ct -1 1
= �=;!::°. , o . ��'�=� �� . � 9��'
i r. (:� �. ' -.
_;�'`' 'o[." :.V; .
=y�•,''�f`-�..':'Jir`�.. ' ' .
=�4�`��'.._.�:�_. � ',';..
: C't:., .....r.-„? •`. ' , \ � -'�-•-. �
•.C7:' � I \ L �^.J
.,'.��:. - - �.Ct_ . . �'�_�....����C�.'c� l.\.� 1 V "�,'�
�,,. �::� '<�,..�': P:otary Public ,
�=•��rnf�nn,,,o:'` . _ .
- Linda D Idorman
'�
hy Commission expires.�.�-�.�.`\C_-•� C_l� �C���
This instrument was prepared by ,.-,� )>nr.�+^5
— r
...,�� l't ' ��' _ � i°` . .- . �" . .. .-. � .. � -. - . __ ' . _ _ �'. - _. � " '' ' ' -
i ' ' .
l� �
,�.4�_.
.
,\
OFFICIAL OPINION N0. 28
June 29, 1961
DIr. Da�•id Cohcn, Cnairman
fIndisn:i Statc High�v:i�• Commission
, llth Floor, Statc Ol�icc Building
� Indiana, nlis 4, Indinna
Dear �ir. Cohcn:
• E
This is in responsc to yaur roqucst for my O1Ticial Opinion
ac to «'L•cll�cr 5cnalc l.nrullal Act Na ;,GG of Uic �2nd re�;ular
sc"ion of thc Cencral Asscml�ly is a1iplicablc to thc acquisi-
tion of ri�ht oC �c:i�' liy Uic Sl:itc ]fi�;h��•:i�• Cummi,sion. r'or
thcs:ikc o( hrc�•it�•, th,it :icl ��•ill hc rc[crrcd to in.lhis Opinion
bj• i.s ollicial dcsi�;n;�lion :is ihc Acls o[ 1`.)G1, Ch. 2D3 an�l :is
}•uur requcsl notcs it ��r��vidcs lhat il �l�all bc in full torcc
aad eTecl from and �Itcr July l, 1�G1 ��ursn:u�t to Lhc emcr-
gerc}' clausc thcrcin. Tlic quc;liun �s stalcd by your Icticr
is as follo��s:
,."I'hc L:ind Ac:�uisition Dicision o[ ilic Sl:ilc ]Iil;h-
«•��• Cununi�sinn is in a qutuul;u•�• ns tu ils responsi-
Lilili• un�lri• thr :il�ucc-nnmcil e\cl n�Licli ��•titi pnssed by.
this I:�st Lci:isl:iltn'c :incl �vhich �vill bc clfcctivc Tuly
1, 7f�G1. Thc pi•o��i�ians o[ this Act, i( :ipplic:ible to
tiic CL•ilc fli�;h�cn�' Cunnnission. ��•ould m��lcc lhc «�orlt
o[ thc Land Acquisiliou lli�•isiun morc cumbr,rsontc, Lo
tn�• thc Ic:isL In �•icw of oin• slaLus as an arm of the
SL1tc Coccrnmcnl, lhcrc would appcar to bc sonte
qccs;ion as tu ��'heUicr thc 1��•o�'i�iuns oC Lhis Acl are
a��plicablc to lhc Stntc IIi�;I�«•ay Cum�uission.
"��'e hereby requcst an o(licial oj�inion from you as
to thc II(?P�ICBUIIIiy of thc pro��isions of this Act to the
acyuici:ion bf right of way by the Division of Lnnd
Acquisition."
i:,a
1
l
l��ci o. n. c.
7'he purpnsc of Ch. 2�J�S, aiap1'a, is to Vr�°<<�� 1�norc rQec-
tivc mc:uis oL collecling thc Lidinna Grosx Incomc Tnx'im-
pc��,ed u��on tlic reccipt of �:ross incomc dcrit•cd from thc �alt
of L�di:in;� ccal cslalc or :<<�y inlcrest thcrciu. Thnt ;ict, ��cts �
oC 1!1G1, Ch. 2J:;, pro�•idcs for accom��lishing such pni•pusc by.
�d��;uicin�,' thc iluc dnlc (or ll�c �i,�)'nu�nl oC such F:ross. incomc'
t.uc to "Ihc limc of lhc tr:i�is(cr uf lhc liUc lu suc:h r��nl csl:itc,
or :uiy inlerc�l U�crcin' ''+�� Thc procc•s I�y �vhich sucli
inr, is to I�c collcciccl CG�IIIPCS LhaL lhc coun�y rccunlcr �hall
nut acccpC fur rccor�lin�:' ;uiy instrument lor Uic con��c�•:uicc
of rc;il c�l:itc or ainp iiilcrest thcccin unlcss sur.h instriimcnt
conlnius cilhcr ndlwsi�•r, slam��s ur n sL•�lcmcnt u[ tlic connty
lrcas;in•cr :illixc�l I�y n rul�licr sl��mp, c��idencini: th:iL such
�,�russ incninc l�tx li;i� I�a�,n �ctid, or iuilcss :iu ;iliid;icit bc sr
miLlal ��'itli U�c inslrumenl :uid i'ccord��d Uicrc��'ith stal�
f.ir.ls sull'icicnL Lo show thal nu la� ix iluc or ��:�)•,�I�lc u�c�n Uic
procccds rccciccd from such lr:ui�fcr u( cral estatc oc iutcrest
thcrcin. Ch:i��tcr 2D:t is uoL ,t�i in�l��pcndcnt act, biiC in fuc•m
nmcnds thc Acts u[ 1�:�:5, Ch. i0� Lcin�c lhc (n�liana Cross
Inconic 'I'nx Ln�c, liy a�ldin�; n nc�v anil a�lilili��nal s��ction
thcrcLo Lo Lc niuuln:rc�l Scclion ;I;�. '1'liis 1�G1 Act is 1:cncr:il
in ils a����lic;iLiun :uul ou iL; I':icc ilncs unt :i�i�u::u• to �u�ocidc
for an cxccpLion iu any c:isc. Ilowcvcr, in:isn�uc!i a:; il is but
onc p:�rL oC lhc Indiana C�•oss Incomc 1:ix Act as atnen�led,
it is to bc conslrur.d so as lo �:i��c mcanint; ;uid clTccl lo �:ich
and all of lhc sccliuns coni�irisiug lhc Cross Incotnr, T;�� Law,
exce��lint: ����li only :is :u•e eilher expi•essly or necessarily
rclicaled by ils f.ecu�s.
SuLhcrl:�n�l, Slatulory Construction, 3rd ��1.. Vo�
Sccs. 4703, �704, 4iO5.
Among the olhcr scctiuns o[ Lhc Cross InCOmC T:�x La�v
which haec a tlirccL bcarin�; u�inn your ECencral prohlcm and
which should Uc nolcil :u�d considcrcd hc[orc cntcrin� a di�-
cussion of Uie efTect o[ Ch. 2'.13, srr.��ra, is Section G!r�) of tlie
Indiann Gross Iucomc 1'a� Slalutc, as IasL ;uncndcil by thc
Acls of 1J��, Ch. 37G, Scc. 1, as [otuid in Pw•ns' (]'J�iO SupP.).
SccLion G-1-2GOG(n)• Sub,ccLian (n) was first ad�l�d to the
statutory provisions of lhc Gross Incomc 'Pax La�v bp the
Acts of 1`J55, Ch. d7� 1lthou�;h a substanlially similar pro�'i-
sion had been in force by a regulation of the Gross Income
159
i
, � �' � ' � -
���' ' UI'1;;1� \' �l8 1�G1 0. A. G.
r' ' � �
thcrcUy com•cycd is to bi• us�•d br hil:h�eay purposes and the
form is undcr ihc hcading "F ate ]lil;hway Dep;�rLnicnt of
Indinna." 1L is m�� unilcrslar�li �!; also LhaL mi somc occasions
thc SL:itc of indi,in;i sc�w•�; � rc�;ul:v \Vari;uiLy ])ecd in
�cquirin}; re�l eslnle for hi; h� :iy purpuses, in which event
thc grautec «�ould Lc sh����'n a: thc SLatc oC Indiana. Undcr
an�� onc of thcsc instrun'i�:nl;, hc county recordcr will ]iavc
no diflicull�� in dcicrinining Ih: I. lhc gr;iuLce is Lhc Stntc of
�Il(�IRll;l.
7'hcrcforc, il is my i�pinion I �al thc Acts of lDGI., Ch. 2!13,
docs noC rc�ic;il or anir.n�l S�cti �n (i(n) of Lhc Gross lncome
Tnx L:�w �nd, con�cqucnll��, �Irn ; noC udv:u�cc I.hc duc dat.e for
t.hc pn�'mcnL nf ��ross ina�mc I:c liabilil.}' R'ILII PCS�II)CC LO J;1'O55
reccipls recci�•ed (rnm th�� c��nil •mnation of renl ctilate bY the
Sta1.c of Inili;iu;i or in,frnmc:il; litics Lhercof or l�y :ui orgnni-
zatinn gi��cn Lhc �w��•�n• nl' c��n� .:mnntion� bY the SLatc of In-
diann or ns ln :uiy ;iminmt:: i�ccivcil as purcliasc pricc or
comprumisc in cunlcin�il:iti�.n nf such cundcmn��t.ion. �
r,nunf>• rccnr�lrr ni:i�• Ir�'n;l�� ,tr��r� �:nt�u�(rnmont ��I' t.r:inyfcr
6��fLlw'1m[Im��iI119�iR�i
:in�• nriruiii:itinn :ri����ii '
tils�r. nl In�li:in:i, i�i L���tln: }"i'��c:
ni��nlnlit�� IlTorr�,f,l��illirnil Il�i�'.nr�
uia,mc I:is :uni �cilli,�nl, Ih�� :irnd
il:ilil.,y Lh��,rcuf or t�.o
n�lon�in:il:inn Lv tltc
IIA
�:i •ulilc. IL tullot��: Lh:�L �hc A ls ril J.:llil, Gh. 'LJ:;, UOCS not
:�ppl}� lo lhc Stalc ��C In�li:in i�: to ils insl.rwncnl:�liCics, nor
to any orl;anir.ition �:ivci� Cli,� ��iwcr oC condemnalion by thc
SL�Lc of Indi;ina n��r Lo Ihi� l nitcd SLnl.es Go��crnment nor
insCrumenL•ililics lhcrcuf.
In clusinl;, ���hilu il ix nol I �c pw•potic uf t.his upinimi to
dctcrniinc thc ulLiin;il�; I�sa��L or nnnta�ablc sfalus of pro-
cceds Irom ti:insfcr� ul' rcnl i Latc, or :iny inlcrcxt thcrcin,
undcr :u�y circum;fnncc�, n�� , Lhcic�s, I�cc;uisc thc Ac�s of
19G1, Ch. '.{�3, .�irpru, doc:: no' a�pl>� to ciUicr so�•crcign, it also
IIIIS np ell'ect in ,in�• c:ise �ch•�n �n lhe St:ite of Lidinnn or the
United Sl:�lcs, or :in iiititrun .�nl:tliCy Lhcrcof, ia cil.hcr 1
}�r:intec tir a�a:inloc 7'I�c r�.i�i ircmcnt Cor nn :i0iilnviC to bc
made by thc scllcr or gr:�nl„r ' in Lhc evcnt no tas is du� or
p:i}•ablc" ��rould a��pl}' �vh �n I hc �;r:intor is within tluit clnys ��f
Lotally cacmpt w•i;:inizalion:. ��fined in Sectiun fi(i) of thr
Gross lncomc Tax I,:i�v, I3�u•i ;' (1�5� Supp.). ��cii��n �:�.
1G8
�,
2GOG(i) �ehich orgauizaLions "shall bc exceplcd from L•i�calion
tu�dcr Lhc provisions of this act: '''." The requirement
fur such alGdavit �vnuld nlsn ,�pply Lo thosc siluations of a
minim:�l considcr:iLion cqu:il to or less than tlic :innu;�l
$I,000.00 dcduclion lo �vhich each Laxpaycr is enLilled in com-
pu�ing liis gruss incumc Lax liaLility; ex.�mplcs o( such situa-
Lions ,irc quit-cl:iim decdt or cnscmcnls ati to ��'hich Lhc monc-
L;u•y consideralinn ofLrn i, only a technical necessity :�nd.
Uwrcfnrc, may amnunt Lo lulcr.n sums such as nne doll:n.
'.Chcrc n�a)' bc olhcr SiLuatimis, Icss freclucntl}• encountcrcd.
rcquiriug Lhc ;illida�iC oC nn Ias liaUilily, as for instancc i:
Lhe crise of reciprocal eschan�;r.s of real est:ite by and bct��•ccr
the o«'ncrs t.hcrcof ��'hich ir;�nsfers do not generatc gros>
income Lax li;�biliLy to Lhc exlenC o! Lhe ealuc ot the p�:rl�•
oC �vhich ti�lc is so sin�rendcrcd.
'1'hc :iLovc illustr:ilions a�nstitutc some of thc siLualions ii
which thc �,o-i.:�. :�nt�i.����c ra�uircment ��•ould ;ippl�� and indi-
caLe Chc rcason tor ihe neccssity of such a reyuiremuil b>• th�
Acts of 1'.)(il, Ch. 2!l3, .s+rpra. 1{owe�'er, because th;�C act doec
not manifcstly apply to ciUicr sovcrcign, thc requirement o•
a no-tax a(lidnvi� is noC ap��licalilc to lhe SL•�tc oC Indiana o:
the Uniled SL•�lc,, m• :�n inslriunent:iliLy of cither, irrc�pccli� •
of whcChcr such so�'crcign is ihc grantcc or granlor; thi, i.
truc even though thc transactinn is onc creating a liabilitp fo:
gross income tax upon the proceeds dericed from such transCcr
Or'rICIAL 01'INION N0. 29
July 7,�1
Honor:iblc R,ilph Rader
StaCe 12epresentative
I3ox 24G
Alcron, Indiana
Dear Represent,itivc Rader:
y�ur ��Ltcr o[ Junc ]G, lOGl has been rceci�'rd nnd rends a�,
[��llo�cv;
••1 :im �I���ir�niv uf :u� ��Ilirinl upininn n•I:iticc tu �chon
':�u�l h��o� ,iy�ic�turi•: rn:��� Lr romn�'r�l (r��rn a+ch,":I
1 r,:�