Right of Way - Princeton Mining Company, Princeton Mining Company_2/2/1977�
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FORM LAE�723A
ACCESS RIGH7S ONLY
�I
WARR�4FdTY DEED
�
Project RF-65(33)
Code 1734
Pmcel 73
�Ip6 ��nDrntu[t �itn[Bgttb� T%��- Princeton P�iininF Company ( an Indiana Corporation)
Pai �i t,� �,g� _ _ . � .��G����/
�A� "' �_• - _' �ov
T_x .
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a� VIGO County, in riie Smte oJ II�tDIA�`1A Convey and Wanant to
thc STATE OF INDIANA jor and in consideratinn o/_FIFTY and no�100---------------------
-------------------------------------------------(�50.00)-----------.
- oo�m.:.
the receipt whereof is herebu acY.nou�Zeciged, the foZloming described rights, easements, and
interests in and to reaZ estate situated in GtesoN County, Indiana, to mit:
. FOR THE PURPOSES OF ESTFBLISHING A LI�-0ITED ACCESS FACILITY. THE PER�4ANENT EXTINGUISH—
MENT OF ALL RIGHTS AND EASEIqENTS OF INGRESS AN� EGRE55 TO. FROM. AND ACROSS THE LIMITED
ACCESS FACILITY ITO BE KN04lN AS U.S.R. 41 AND COUNTY ROAD 3SOS AND AS PROJECT RF-65(33)1. To
AND FROM THE 04JNER�S ABUTTING LANDS. ALONG THE LINE DESCRIBED AS FOLLOIJS: .CO�riMENC[NG AT THE
SOUTHWEST CORNER OF THE SOUTHEAST OUARTER OF SECTION 30. TOl•lNSHIP 2 SOUTH. RANGE �O WEST.
GIBSON COUNTY. INDIANA) THENCE NORTH 89 DEGREES 20 FIINUT'e5 OO SECONDS EAST 20°.�55 FEET ALONG
THE SOU7H LINE OF SAID SECTION� THENCE NORTH O DEGREES 4D M[�JUTES 00 SECONDS �rIEST 20.30 FEET
i0 THE POINT OF BEGINNING OF THIS DESCRIPTIOFJ. l�lHICH POINT IS L•:HERE THE NORTH BOUN�ARY OF
THE COUNTY ROAD 3505 h1EETS THE NORTHEASTERN BOUNDARY OF THE INTERSECTION OF SAID COUNTY ROAD
3SOS AND U.S.R. 41: THENCE NORTH �!6 DEGREES 00 MINUTES O2 SECON�S I'JEST 122.�5 FEET ALONG
THE BOUNDARY OF THE INTERSECTION OF SAID COUNTY ROAD 'JSOS AND U.S.R. 47 TO THE EAST BOU�VDARY
OF SAID U.S.R. 4�� THENCE NORTH O DEGREES �2 MINUTES OO SECONDS WEST 574.23 FEET ALONG THE
BOUNDARY OF SAID U.S.R. 41 NND TERidINATING ON THE SOUTH LIVE OF THE CHICAGO AND EASTERN
ILLINOIS RAILROAD. THE HBOV[—OESCRIBED ACCESS CONTROL LINE RESTRICTION SHALL BE A COVENANT
RUNNING WITH THE LAND AND SHALL BE BINDING ON A�L SUCCESSORS iN TITLE TO THE SAID ABUTTING
IANDS.
SUBJECT TO AN EASEh1ENT FOR RIGHT OF 41AY TO �AY. ��AINTAIN. OPERATE AND REtAOVE A PIPE L[NE.
• 4JHICH EASEMENT WAS CONVEYE� BY PRINCETON MINING COh1PANY TO R.J. OIL AND REFINING COh;PqNY.
. INCORPORATED BY VIRTUE OF {1 PIPE—LINE RIGHi—OF—�'�AY RECORDED OCTOBER 17. 1958 IN DEED RECORD
�51. PAGE 155. ttv THE OFFICE OF THE RECORDER,OF GIBSON COUNTY• INDIANA� AND SUBSEOUENTLY
SAID EASEMeNT WAS CONVEYED BY THE SAID R.J. OIL AN� REFINING COhiPANY. INCORPORATED TO ASHLAND
OIL. INCORPORATED BY VIRTUE OF A ASSIGN�fENT OF RIGHT—OF—WAY DATED JULY 20. 1970 AND RECOR�ED
DECEMBER 30. 1970� IN MISCELLANcOUS RECORD DRAWER #1. CARD r'f2208. IN SAID RECORDEP,�S OFFICE.
ALSO, SUB.7ECT TO A TRANSh1ISSION L[NE EASEMENT FROM PRINCETON MINING COMPANY TO SOUTHERN
IN�IANA GAS AND ELECTR[C COMPANY• DATE� JUNE 25. �968, RECORDED JUNE 9, 1969 aT :00 P.M.
IN DEED DRAWER #1 . CARD 1{82i. � /
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r _�-Z � Yrinceton ;�.lining Comc?any Uy/ , � �=_�• /i9" l'= ��
�,` Henry �' "Smith, Pr2sident
1 /U• �
�� ,� �-�-��7 /'✓�� �', �T. �r� 6f, _ ��'
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cM 12-16-75 Pay�1 � �1
��+�° ` � APR 5.� This /n.rtrumerst Prc mtd qg ��' /.
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�ONDI >�' ;��-v%�-`- ...........................
PROJECT R�`�5(33) � • %�~•
; CODE' 1 � _�?
.•PARCEL 73
�
Land and rmprnveme�us S.. ��V�......_._.
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Da�nages S.Jr.0.00 ...................: Toml consideration 550.00-._---_--.........
THE GRANTOR SHALL CLEAR lJJD CONVEY FREE OF ALL LEASES. LICENSES� OR CONTRACT SA�ES PERTAINING TO TME
PARTICULAR INTEREST IN SAID LAND AS CONVEYED.
/t is underslood between the parties hereto, and �heir si�ccesso�s in tide, and made a covenant herein which shal! run
wirh the land, that all lmtds hereinbe(ore described (excepting any parce7s speci(�cally designared ar easements or ar tem-
porar}• iights of way) are conve}•ed tn Jee si�nple and nat merely for right o/ way purposes, and that no reversionary rights
whatsoever are intended to remain in the gran�or(s).
�ri �IIREgB {�IJQC[Of� the satd 1'-'antor . '
ha S hereunto set its �nd_ and seal _, rhis ��� day o/ FebT'uar,y 19��
prince., on..J!';ining ;ComP.�.-....---....- ...(sea!).........- .............. ............ � �- ................. .........(seai)
r` - YJi / . % j 1 .... - -...._...(Seal)
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STA78 OP INDIANA„ ........................ ..........._........... V.1��......... C04nty, ss:
...............".__".._....'��...................
Befo�e me. the undersigned, a Nor�y PubJic in and �or said County and Smte, this....._.�.�.,--.-- ........................._.._--.......-_.----
.. da o .............�ebruarJ'............................ , A. D. 19..7%.: Personall a
y 1 ... _ y PPeared the within nam�d.....---°°°-.......---........--
Princeton I�7ining Company by its President, Henry Y. Smith� ���j F;�„�jn,�NSo�
.. ............. ..... .. .........
..... .
_ ......... . . . .
�i ° ,� .--- _..... . . . ..Granmr .... ....... . . in the above conveyance, and acknow!-
....... SS ......... �� .. �.��...F't . ...... . .
edged the same ro bc........:�.'.S ................volunrary acr cnd deed, /o� rhe uses purposes herer mentioned.
! have lureunto subscribed m name a o cial se��
My Commission ezpires...��`.:a.Y...l'j, _1980 Y � {,�;�� �jr�: �� �
-..... -� �- . �s/L .� ... .............Nomry Public
���rry D. whisler
V
$7A7E OF INDIANA,..' ...................'..'......_..................................................................'.'.._........__."_.._._.'..............COGrtty, s5:
Before me, rhe unde�signed, a Notary Pu6fic irt and Jo� said Caunry artd Sta1e, fhis .................................................._.---.
day oJ....
.................. A. D. 19........: Personally appeared rhe wit/un named....:...........:....--.----........
.............._.....-°-°-°--............. - ..........................° - ....... - ..Grantor. ---- - ......_..in tlte above com�eyance, and acknowl-
edgtd tht samc to be ................................vofuntary att and deed, Jor rhe uses and purposes htrtin mentioned.
1 have hcreunro subscribed my name and afJ'ixed my o(ficial seal.
My Commission eiprres ................... --- - - - - ..... - - .............................................._...Nomry Public
APR 5 1977 Page3 2
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STATEOF IKDIANA ..............""._...'............._..."_."........"_._._.."'_..................._'......_'..._......""._..'...'.'._"."...........COltnfy, S5:
BeJore me, rhe undersigned, a Notary Public in and for said Counry and Srare','this .......:..........................................................
day ol ....................................--�--.....----........� A. D. 19...---..: Pe�sonalfy appeared rhe wirhin nnmed......----........_................
................................ - °-......... �----.................._.................- - - - ................- .........-°--....--.....--°--°----- --........ -_......°--
........... -° . .......................................------°---......................_...Crantor..-°-° -- -......in the a6ove conveyance, and acknow!-
edged the same to be ................................voluntary act and deed, for the uses ond purposes hereirt menrioned.
/ have hereunto subscrr6ed my name and ajj�ired my o�icial seal.
My Commission espires..
STATfl OF INDIANA� ...........................""'_........."""
.Notary Pu61ic
_".........."""'..........:"""""""........""_COG71ty, SS:
Be(ore me, rhe undersigned, a No�ary Pubfic in and for said Counr}� anA_State, �his ..................................................................
day o1 ......................... --•-•---............. °--°� , A. D. 19°--°°� Personaf(y appeared (he �vithin named...................... -......__.
� --- °...- - .°°.-- -.......-°°--._........°- . :........................ ....._ - _ - - ......... - -......._.._.......................- ......................--°
- - ..............:.......................-- -�- -......- - -:...... .......Grantor:. � ...............in the a6ove conveycnce, anA acknowl-
edged the same ro be ................................voluntary act and deed, for the uses and purposes herein mentioned.
1 l7ave hereunio subscrrbed my name and aQised my of%icia! seaf.
MyCommission espires .......... .........- ........-� - ...... - -- - - ....... - ........ --.............._............----.........Norary Pu6fic
STATEOF INDIANA� ................'__....._"_............._...."""........_"'_""_'........'_.............."""_............."_"'_........COGpfY. 55:
Before me, rhe undersrgned, a Nolary Public irt and (o� said Coun�y artd Smte, this ......................................_.................
doy oj
- ...... ....-- ........
---------------------------- A. D. !9._......: Pe�sonafly appeared rhe within named-.---.................---........:..
.... ......... . .......... ..............:......-°-- -.....- .......... - ....Granmr. - -.............in rhe nbove conveyance, and acknowl-
edyed the same �o be ........:.......................vofunrary oct and deerl, Jor the uses and purposes herein mentioned.
( have hereunto subscribed my name and ej%ised my oj%icial seol.
tifyCommissron expires. --.......---......- � - ° � ..... ........... . ............. -- ..........° -- .......................... Notary Pu611c
The unJersigned, owner oJ a mortgage u�ul/or lren on the land hereni currveyed,�here6y releases (ront soid mortgage
andior lie�t snid conveyed land, mid does herebp consen( 10 die pnymen� of die eonsideration therefor as direcred in this trnns-
. �j ��
acuon, ihis.....---..,-------.._.a..._-._Any o/--_.._..P.eb.r.uary......_-----._, i9..2Z.
P:`erchants C•lational 3an}: o° (Seal)
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• Personull��oppeuredbeforeme.B�erchants i�{ational 3ank of Terre Haute by-�/o�jnl�_
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... `�u!P��. �/�-�-S�Q�/ <� �'. .'�t..... ._...above named und du(y acknow(edged ihe esec��ion oJ the above release
the...._.� �C% -........._day uJ_F2:pS'1.laS'y ...... .........- � -� /9..7.�.--..
Wimess my hand and oj%ieial sea(.
My Commission ezpires../ �L..�i.l ,! .
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- � AFF �/'f�k'F.°E'� %
THE CORPORATE� AUTNOItITY AFFIDAVIT
STATE OF INDIANA
SS:
CGUNTY OF Vi�;o
�J 1-}. , I � ; � ;,: -ti � �� , being £irat du�y srrorn upon his oath
deposes and says:
�Ssi r���
That he is duly elected Secretary of the :% ' A� i; ir.' n- omoa�
/� Corporation
; that the following resolution was du�y adopted
Name
at a regular meeting of the Board of Directors of said corporation held on
-� r) r'.� i 77 " , and has not since tieen rewked, to—wit:
Date
"Resolved, that the � aa; t �'enr�r �• Smith
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 shal be attested by the _
�ss ��ri�ti-flx.>�z c;��a n�% �.�T. = i���✓ 5�� �✓ o f ttiis
��isT; Secretary
corporation, who shall affix the corporate seal thereto; that
said corporation shall be bound by all instruments executed
by said officers under powers herein stated."
/ ' (``, ,�` ��.
�i.i .�( ` 4, ��`7.�vt. - - --�--� /
- f? cs`; Corpora�ion Secretary
`. . f ;-�I._-;r�tiN���J
Subscribed and sworn to before me this d'`�C d�y
of Februar:,r , 19 77
l �,u.C� �/t < �
Larry D Np�an;y��blic
Ny Commission expires i<:a�,r 1�, 1�$Q
� This instrument was prepared by �arry D. �ihisler
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OFFICIAL OPINION N0. 28 �
June 29, 1961
DIr. Darid Cohen, Chairmnn
Indisna Statc Iiigh�a:i�• Commission '
llth Floor, Statc Olr�cc Auilcling
indianapnlis 4, Indiana
Dear �ir. Cohen:
This is in responsc lo your rcqucst for my Oflicial Opinion
a� to «I:cll�cr Scnatc l;nrullccl Acl i�'o. .^,GS o[ lhc �2nd re�;ular
se�sion of tiic Cencrnl AssemLly is applicable to the ac<�uisi-
tion of ri;;ht of �c,ic l�y lhc Slatc Ifiy�h��;iy Cummission. I'or
thc ��kc of brc�'it}•, that act ��•ill bc refcrrcd to in this Opinion
b�• its ollicial Jcsi�;n;ilion :�ti thc Acls oC 1�G1, Ch. 2D:; :�nd as
}'our r�i�ur:t nolcs it prnci�lcs th�t iL shall f�c in full forcc
and effect from ancf after July ], I�G1 pursuant lo Lhe emer-
ger,cp clausc thcrcin. Tlic yuc:;liun �s statcd by your IcLlcr
is as fo11o��:s:
"Thc Lan�i Ac��uisition Di��ision o[ Lhc SL'l1C IIIJ;II-
n•n}• Conimi.��inn is in n qu;inil;u•}• �s tu ils responsi-
bililr imdrr lhr ;�bu�i•-nnmal Acl �vliicli n�ns pnsscil by.
this lact LcF:i�l:iturc and which will bc e(Tccli�•c July
1, 1�iG1. Thc pro�•i�ions oC this Act, if applicnble to
thc St:i(c Ifi�li�ca}' Cnminission, ���oul�l m�icc thc �vorlc
of thc Land Acquisiliou lli�•ision morc cumbr,rsomc, Lo
sa}• thc Icast. In cic�v of our slnlus as an arm of the
Statc Coccrnmenl, thcre �vould appcnr to Ue some
qccs;ion a5 ta uhelhcr thc pru�'ivions of Uiis Act arc
aP;ilicablc to thc Statc I{i�;h��•ay Cummission.
"«'c hcrcby rcqucst an o(licia] opinion from you as
to tt:c 1j?�)IICH�I�Ii}' UC i})C pro��isions of this Act to thc
acquisi:ion oi rieht of way by the Division of L1nd
Acquisi�ion."
l03
.. . �..v� �.r�..r^ti.^..R..�vV :1'u'� �
Yi 'S.F%:�^/yliw. 'el•u.
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7'he purpo�c of Ch. 2�J1S, si�prrt, is to 1rrovldc a tnorc (�co-
tivc mc:Lns of collccling thc Indi,in:i Gross Incomc T,�x im-
po�:ed u�ion Che reccipt of �;ross income cleri�•ed from the s.rle
of Lidi:m,� r•cal estalc or :iny inlcrest thci•cin. That :ict, Acts
of 1!1G1, Ch. 2J3, procidc:s for nccom��li::liing such �mi•posc b,y.
adv,uicin�,� t.hc duc'dnlc fnr ihc �ci,ti•manl oC such �p•oss inco�nc'
tax to "Ihc limc of Lhc lransfcr of lhc lillc lu suc:h rc�;�l csL•itc,
or :tny inlerr.sL Lhcrcin' °"*,• '1'hc prucess l�y which such
f:ir, is to I�c coll�:cic�l rcquires LIciL thc counly rccur�lcr sh:�ll
nut .icccpC fnr rccorilintr :�ii)' instcuincnt loc thc coincy:�ncc
o[ rc;il cslnlc ur uny inlcrest llicccin unlcss such in�trunicnt
conlaius cilhcr nillicxi�•c sl:un�i, ur n sl,ilcmcuL uf tlic coi�nty
Lrcue;tucr allixcil by n rul�l�cr s�am��, 'c��idcncinl, Ih;it
l;russ inconic L,tz h,�s I�ccn ��1i�1, or iinlcss :�n :�liicl;n�it l�c `�
miticcl �cilh lhc insl.rinncnL ;ind recordrd Uicrc�aiUi stnlin�,•
fncts sullicicnl, tu show that nu las ix duc nr �r.t�•nblc u���.ni thc
(�I'OCl`C(Iti 1'Cl'CIVL`II II'Ultl 511CI1 Cr:uisfcr uC n:il cstatc or intcrest
Lhcrcin. Cha��lcc 2!L'; is nol nn in�lc�icndcnt :icl, buC in furm
nmcnds lhc Acls u( ]�^;S, Ch. fiq, bcin�� thc Indi;�na C;ross
Incomc '1'��x L�ua, I�y ;ulilin�; ;i ncw :uid ad�lilinn:il s��ctinn
thcrclo Lo bc nunilmrcil Scclion ,Sa. '1'his 19G1 �\ct is I;cncral
iu ils.n�iplic;�liuii :�nd on ils (:icc dnc. nut ;i����c:u• to �ico�'i�le
for an excepliun in any c,isa Iln�vc��cr, in:isniuc'i as it is but
onc �nrt uC llic Indinna Cro�s Incomc T,tx Act as amended,
it is to l�c conslrucd so :is lo �:icc tncaninl; �utd efTccl lo i�:ich
and all of Lhc sccliuns compri�ing Lhc Cross Incoinr. 'f:ix Ln�v,
excepting such only as :u•e eilher expressly or nccessarily
repcnled by ils terms,
Suthcrl;ui�l, Statutory Construction, 3rd �il., V�,
SCCS. 'i! O.i, �7O'i, 'i 1 OJ.
Among tLe othcr secliuns oC Lhe Cross L�cume Tax L1w
wliich havc u �Iircct be�rin�, uj�nn your �cticral ��rohlcm and
which should bi� nolc�l and consicicrcd be[orc cntcrin�; a di;-
cussion of Ll�c e(TccC oC Ch. 203, sn,�ira, is Scclion G(n) of tlic
Indi;wa Gcoss Incomc T�i� SLilulc, as I.izt nmendcd l�y thc
Acts of 1J50, Ch. 375, Sec. l, as (otuid in P,urns' (1J:�p Sup��.).
SccLion G•1-2GOG(n). SuL,eclion (n) w;is first �d�lcd to thc
statutory provisions of lhe Gross Incotnc 'I'aa Law by the
Acts OE ZOJJ� Ch. 47, although a substantially similar pi•o��i-
sion had bceti in forcc by a rcgulation of thc Gross Income
I
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lll'1..1� .♦ .:J
thcrcUy convcycd is Lo bi• us�•d br high�vny purpuscs an<1 thc
form is undcr thc l�cidiiig "� ate Ili�;h�vn}' DeP:irLnient of
Indiana." It is my undcr::t:u;di �g also that on SOI11C OCC8510119
ihc SL;ite of ludi:�nn scrin•�; � rel.G��l:u• W:n•r:�nl.y lleed in
:icquirin� re:�l esl:ile for hi; h� :�y pin•poses, in �vliich evcnC
lhc gr:intec ���ould hc sh����•n :i: Lhc SL:iLc of Indiana. Undcr
an�• onc of lhcsc inslrunicnf :, hc couuty rccordcr will havc
no diflicull�� in deta•mining Ili: L the gr:�nlce is Lhc SLate of
Indiana.
'I'hcrcfore, it is iny upi�iion I,nt Chc Acts of ]�Gl., Ch. 2!13,
dnce noL rcpc,il or nman�l S�ct' �n G(n) oC L'hc Cr��tis lncomc
Tax L:�w ancl, conscqur.ni l�•, �lo� ; not adv,u�cc t.hc duc daLc for
Llie pn��menL af 1'russ incnnie fa: liabilil,y ��•ith res�ir.c4to gross
receipts recei��ed f'rnm th�� c��n�l •mnal�,iun of real etilate by t.he
S:at.c oC lndi:ina or inslrnmc,il; litics thcrcof or by :ui m•gani-
zaLion gircn Lhc �'�m���:r r�l' a�ni .unnaiion bY Llic Sl,:itc of ]n-
di;in:i or ns lo nn�• :�mn�mL: i•ccivcil as purclu�,c pricc or
compromisc in cuiitcin��l:ili�.n nf such cundcmn��l:ion. 11i�
cnunt�• rrairilrr m;rv Ictc:�llr �� ���zLan �nslrnmrnC ��I' i.r:insfcr
�
��
s :i
i:uvi ��r in ;uuu
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:i���n hr ni•��'i
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��• i,, n,�: r"�•J�c,
��'ll �uni I. I�i C'. ��I'i
���
illi��u1. th� :irn�
�I:ilil.�_Clu:rcuf or to
r��n�lon'inal.ini� i 1� tl�
•rnnicnl. nLan_insf.ru-
n,it'int�,nl. ��I' Ihc irrr,ss
l:�A':iU1C. IL lullnAt's LICl6 II1� A LS OI 1.Jb�, UI1. �;i;-i, (�OCS 10L
ap'iil}� to Uic Sli�lc ul' In�ii:in i�:� Co its instrumenl;ilitics, nor
to an5- organir.aCimi �:i�•ci� lli,� i nwcr o[ cnndemnalion Uy ihe
SL:�Ie of ]ndi,ina nnr lo Ihi• l nited $LnLes CovcrnmenC nor
inslrumenl;ililics ihcr��of.
In clusiul;, ��'hilu il is uol l�c purpotic uf this opinion to
dcicrminc tlic ullim:il�: I�x:i��l� or nmiL•izablc status of pro-
cecds firom tr:uisfcrs ut' rc:il o L:itc, or :iny inlcrctiC thcrcin,
undcr �ny circum,lancc�, n:� �. Lhcicss, Lccausc tlic Acts of
]�Gl, Ch. 29;1, sry�ru, doe:: nol �i �ply Lo cithcr so��crcign, iC also
has np efl'ecL in any c:isc u'h rr� �n lhc SLnlc of Lidi;uia or thc
United Stalcs, or an ii�strim �ntaliLY thcrcof, iti ciLhcr a
�;r:uitcc or n grnnlor. Tl�c r� qi ircmenL for nn a(1'idavit to Uc
madc by Uic scllcr or gr:�nl„r ' in thc evcnt no tns is duu ur
p,iyaUlc" �could a��ply wh :u I Iw �;�:intm• is n�il.hin.t.h:it cl�vs ��f
Lotally'excmpt w'gnnizalion:. � fined in Secliun f,(i) of thr
Cross Tncomc Tax I,a�v, Bin•i :' (19fi9 Supp.), ��•r�i��n �:�.
1G8
�..
1�)�l� :�. !1. V.
2GOG(i) �ehich org:inia.alions "sh:ill Uc cxccpLed from.t:ixation
undcr thc provisions of this act: ''`." The requircmen'.
fur such :ifl'id;ivit ���ou�d :�Iso apply to thosc siluations of :�
minimal consiilcrat.ion cqiuil Lo or less than the ai�nua'i
�1,000.00 dediicCion to which c,ich taspayer is enLiUed in com•
puting his gross incomc t.ax li,ibilily; esampics of such•situ:�-
tions ;u-c quil-clnim ilecd� ur c:��cmenls as to ��•hich the monc.
L:u•y consideralion oflr.n i, unly a lechnical necessit}' and.
thcrefurc, m:�y :unc�unt to lol<en sums such as one dollar
'I'hcrc may bc othcr silu:�tions, Icss irequcntly a�counlcr�d
rcquiriug the n(lidn�'it oC nr� t:�x liability, as for inctance i�
the c;ise of rcciproc,�l escluin�,�es of rail est:ite by ;inil Lct��•c�•:
the o��•ncrs thcrcuf which lr:insfcrs do not gencratc grox
iucome tax li:�bilit;v to Lhe extenC of Lhe t�aluc of thc }�erL�
of which title is so surrcndcrcd.
7'Le abovc illusl.rations cunstitute some of tl�c siLualions i�
tvliich lhc no-Lax a0ida��iL rv.quiremenL «•ould apply and indi
caLr. I.hc rcnson for Lhc ucces.tiit,y of such a rcquirement b�� tl±
Acts oC 1DG1, Ch. 203, sv�pru. ]Iowe��er, Uccause that acl do�
nob m��nifestly apply to ciUicr sovcrcign, the requirement a
u no-tnx a(lidaviL is naL ap�ilicalilc to the Stntc oC Indiana o
the Uniled SLites, or :in in,trument:iliL�• ot cithcr, irres�icctic.
o[ whcLhcr such so�crci�;n is lhc gr:tntce or ;;r:inloi ; this i
true c�•en thuugh thc ti•:insaclion is one ci•eating a liaUilit}• f�,
gross iucome tax upon the proceeds derived from such tr:insfe:
Oi'['ICIAL 01'INION N0. 29
I�IonorlLle Ralph Rader
Statc 12cpresentative
I3ox 2dG
Alcron, Indiana
Dcar Rcprescntativc Rader:
July 7.G1
Your Ictti�r uC Jm�e ]G, 19fi1 hns been receiced nnd rends :u
Cnl lm�•y : "
••1 :un d�•�ir�niv uf :�ii ulliciul ��piniun n•lalit'c fn ��'hoi
':�n�l I����c .iy�n:�Iurr: i:ci}• Lr rrmuvr�l (rnm a �cli���.'
IG7