Right of Way - Wilbert Burial Vault, Wilbert Burial Vault_10/21/1976�_ i.
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� FORM LAE 123
REV. 6-19-74
ACCESS RIGHTS ONLY
��
we�����rv DE�D
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Project RF-65(33)
Code 1134
Parce! 36
��i6 ��nDrntuC[ �irntsgttb, T�+ WiLdE�T fSURIqL VAU�T oF FoRi BRANCH�/A/C.
o/ M P C o N County, in rhe State oJ i L L I N 015 Canvcy and R'nrran� ro
the STATE OF INDIANA �or and in considerarion o}
ONf NaNDRED aNE AND No/ioo
(�lOi. oo)
Dollar.r,
the receipt whereof is hereby ackno�ledged, the foZlo�ing described riohts, easements, and
interests in and to real estate situated in GI9SON Countu,.Indiana, to �it:
`
FOR THE PURPOSES OF ESTABLISH[NG A LIMITED ACCESS FACILITY, THE PERMANENT EXTINGUISH—
MENT OF ALL RIGHTS ANO EASEMENTS OF INGRESS AND EGRESS TO, FROM, AtJD ACROSS THE LIMITED
ACCESS FACIIITY (TO BE KN04lN AS U.S..R. 41 AND SINC�AIR STREET AND AS PROJECT RF-65(33)). ro
AND FROM THE OWNER�S ABUTTING LANDS. ALONG THE LIhES DESCRIBED AS FOLl04lS: THE EAST LINE OF
LO7 8O. THE EAST LINE OF LOT 9Z, THE EAST LINE OF LOT 53. rHe SOUTH �3.ZZ FEET AND THE NORTH
85.28 FEET OF THE EAST LINE OF LOT 54 AND THE SOUTH 68.66 FEET OF THE EAST LINE OF LOT 26 AL�
IN HILICREST ADDITION TO TOWN OF FORT BRANCH. INDIANA� THE PLAT OF WHICH IS RECORDED IN PLAT
BQ�K Z..�PAGE 44, iN THE OFFICE OF THE RECORDER OF GIBSON COUNTY. INDIANA. ALSO. 9EGiNNItnG
. AT THE.NORTH END OF THE 68.66-FOO7 COURSE DESCRIBED ABOVE, LJHICH POINT OF BEGINN[NG IS 4lHERE
�- THE EAST LINE OF SAID LOT 26 MEETS THE SOUTHERN BOUNDFRY OF THE INTERSECTION OF U.S.R. 41 AND
�—. SINCLNIR STREET� THENCE NORTH 79 DEGREES S6 I4INUTES 36 SECONDS YJEST 35.13 FEET ALONG THE
,
BOUNDARY OF THE INTERSECTION OF SAID U.S.R. 41 AND SAID SINCI.AIR STREET TO THE TER�IINUS. THE
HBOVE—DESCRIBED ACCESS CONTROL LINE RESTRICTION SHALL BE A COVENNNT RUNNIMG 4JITH THE LAND AND
SHALL BE BINDING ON ALL SUCCESSORS IN TITLE TO THE SAID ABUTTING LANDS.
LunJ and imprnvemei�u 5.... NON.E
Paid b�* Warrant Ao .��U.a �� _��
Dated ____!! :_l_1.____._._19 �.��»
_..: Damages 5...—���,��..._^ Toml rnnsidera�ion��..-/.DI.��.... .
THE GRFNTOR SHALL CLEAR AND CONVEY FREE OF q�� LEASES� LICENSES� OR CONTRACT SPLES PERTAINING TO THE
PARTI WLAR INTEREST IN SAID LAND AS CONVEYED.
/t is urtderstood between the pmties herem, and �heir successors in iide, and mnde a covenant herein which sliall run
�vi�h rhe land, that al( fartds Rerein6eJore described (escepting any parcels specificalfy desigrtated as eaaemenrs or os tem-
porar�• rights oJ way) are conveyed in Jee simple and not rr�erely Jor rigM o) way purposa, and thar na reversionary righis
whatsoever are intended to remain in (he granror(s).
�n �ientss �gereof, rhe said _� RANTOR
ha S hereunm set / TS }��_ and seal _. this J�= day o/ �_.: ,�� 19f1 Z�.
.°- -- ....- -- --°-....- �- - - -°°--.....- � - . ..........................(Seal)-- ..............-- -----.......--°..... �- -� � -... -�--- - -......_(Seal)
...W.i]her.t_Eur.ia.l_..Vali.1.t..of..F.nr.t.Sr.anrh,..Int�Sea!) .............. �-- - --�-----...---...... -� --� -�-� - - - ......- - (Seaq
--........ ..- � --.- �? .............� (Sea1).................:...-°-°-.°--� --�- - -- ---- -- -- � -....................._.(Seai)
. ............1''` '
. .-° .... ...............
... B�! t... �-� -°� - --�-L�I.�X/�-. --..!�.' .............(Sea!)...........................---- - - -- - --- ........................(Seai)
..-- - -�J. ...Sti+��te� .-.Pr.QS.i.dent ............ .....................�seat� -........................--� �-- �---- -- -� ........... ......_...---�s�aq
.................. °-'�---..:....-�---�-�-j� ��=-�-���:. ----........_.................(Sed)-� � ..........................-.°- -° -� - - ... -_....................(seol)
-- NTTEST:----\-:ti�.Y_ f. :i�_�../.�4."l.�::�-------------°----...........(Seal)........ � � -- -.._...__.....--°°-°°.- ---� - - - - - - -- ...._(Seat)
..- �� t�erry--8i_ckes'---Secretary ..................... .� (Sea!) � - ---.......--��----�--...-----------� -�----.................. - ...(Sea�)
-. .
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� ,`\ - � - - - - - - - � - - (Seal) ..............°-.......---- --- - ---�� --�----°--°- -�- - -�-- -....._............(Seaf)
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� - �----°.° - - � -� - - ° - � - -°°- -°---� - - -........._..
.. �/..:... ..- --- -- --°-° ............................._....-- -.....- -.........._(Sea!)....- - ...... v...... ...- P .e�--..... .. . . (Seal)
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This lnstrument Pre ared by�-----.......--------- ............._......................
�ssr 12-10-75 N�� 4 mle U
j����� _
H'p �
�'H/,fj, �1
/u��
STATE OF
BP�O�P IliC,
day oj..._...
•
...."_' . .. . . .....
a l�otary Pu�lic rn a /or sai �
-•° \-° - --`-- ---... A. . 1�
CI
this....1..........1.....
:� ".�,�' _'
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SS:
...................... .° ° -°-�°----........_..... _ � --......-- �.. .._.......... _ -- - -� \°--............ --..
............°°-- -
., . ;�: . •..: . . .. . ..: . ,. � � ...-- : -°°. ..-- .-.°-- .... ........ ........
,.
_ .................. ..°-----°�--•-°°----�- --°-- °°--°--.:._�_.. ...... - ....:.._..Grant r..... -� -�..--...._...rn the atiove convepance�and acknow!-
edged rhe same to be..\ ........................volunrary act and deed, for the uses and purposes herein mentioned.
! have he�eunto subscribed my name and ajJ'ued my oJJ'icial seaL .
MyCommission expires .......... ..................... .._........_....-°-- - • - -- ...- -..................- ._....-�--- --......-- - .....Namry Yu61ic
S7ATEOF INDIANA .......................'_.'...................._......._......"..'.._..."'_...._"......................"............_...__........COGnIy, S5:
Before me, �he undersigned, a Notary.Public in anC jor aaid County arsd State, Yhis.:........:._.......: ........:............
- ................
day o/-°- --- ..................�--�--°°- -°°°-°°--..� A. D. 19........; Personall)' aPPeared r6e within named.... -----......--- ---- --°-
..........:..._ : : - -�---°- -...--°--._:...... � - - ----:...'- -._......- ........._..Granmr.........- --........_in the above convepance, and acknowl-
edged rhe.same m be ................................valuntary act and deed, Jor rl:e uses and purposes herein mentioned.
/ have hereunm subscribed my name and aj%ixed my ojpcia! seaL
M1!y Commission expiies ......................._------..:.-�-----...........`-'---------�----------------.................------°°'-----'--'---...:.Nolarv Public
.STATE OE #�!�(Xx..Il.l.inols----�-------....--------.......-----...._..---'---.......-----...._� ..................��--_h1a.C.QO....Counq�, ss:
Be(ore me, the undersigned, a Notary Public in and (or snid Coumy and Smte, this.......'.uL!'°.'.!ETN. ._
..................... - -- -
day o/-_ ................._SEi'T�_H3�i2_.....----...., A. D. 19.7_�'.'..: Personalfy appeared �he x�itflirt named-.---..a.dY.-.Sh.U��e1"..._.
- - -
and Jerr H Bickes -
.....- ..... -- -.... Y - .r.:.....-- ...... . ....... ......... - ........ - - - ._............. - ...............__..........- �-�-- -.._..... -- -- .........._..
......: ..._._ - ...:..... .................... .`°--° - ...... - - ......Grartror - .......... -.....iri rhe nbove conveyance� and ackrtowl-
edged die same io be ................................volunmry acr and deed, /or rhe uses and 'purposes herein mentroned. '
l 17av,e. hereunto subscr/ib/�+i! my name and � sed mp oj%r/c9'i�{Gl�CepL �. � ,
i
My Commission ezpires....C-.�.�.�:t:�!.%.. � �..%��` . ..-�----------!`-�-�ttd�k�f�1!-J-�_�.a..�.�.'L �_��...No7a�_
. , _ r • J . ........... .. ��° / Y Pub(ir
_ : ' -JtNR�D �2. dYt'Hrr �
�J
7�he tindersigned, on�ner oJ a morrgaye nnrf/or lien tin the /m�d lterein conrererl, Itrreb}� releases jrom suid mortgage
mrd/or lien sniA�c6nre��ed (mid, and daes hereby co��sent ro the pa�•ment oJ rhe consideratio�i tlierefor as Jirected in rhi.r rrmu-
. . _ ' . . - . � . _ : � . .
action, rhis-�-�----��--- .............._.._....day oJ..._--��-�-�----........._�----�----------� 19.----...
. .......-----------_..-------__._.........(SenIJ ..--------_.---------- .............-----------................_(SeaO •.
--........_._-°---- ..............--------�-----------.._......(Seal) .----
Smreo(---........._.._._- ..................--------
� s.c:
CounryoJ-_...----_._ ...................._..-----
.-..- Persorialh� appeared he%ore me----------.�....--`--'-'------------__---
--._......._-.._._...----------. ...._�Sea!) }
_ ..............---------........_.....-----------------------above named and d�d} acki�o�r(edged ihe esec��tion oJ the ubove release
ihe...._ _-- --- ........_duy o(. -- - - ....... - ................_..... 19 - •
l�'imess my hand "arul o�icial seal.
Mo Conunrssron expires.......... ..---_........... : �.-'---'-'-'----------------.. ......_...........
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ILLINOIS
STATE OF. ��J�16X
CUINTY OF M�Co+�
�
THE CORPORA'I'E; AU14{ORITY pFFIppVIT
� SS:
)
� PROJECT: �F-65 (33)
PARCEL: ##36
Jerry Bickes, Secretary-Corp. , being firet du�y sxorn upon his oath
depoaes and s�va:
That he is du�y elected Secretary of the lJilbert Burial Vault of
. _ _ Corporation
Fort Branch Inc. p that tha following resolution was duly adopted
Name
at a regular meeting of the Board of Directors of said corporation held on
m° 1 6 , and has not since been rewked, to—wit:
Date
"Resolved, that the Ja Shutter
President
shall be, and he is hereby, authorized
to convey to the State of Indiana real estate o£ this corpora-
tion, and to execute all necessary instruments in connection
therewith; and said conveyance shall be attested by the
Secretar of Cor oration of this
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 state " _
" Jerry. Bickes
Subscribed and sworn to before me this � i �� �y
of ��i1�c �/��.�-, , 19 i i,-.
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ti -, ..�-k!- �. /��i,�,Y ^�,�
Notary'Public �J ' '
Ny Commission e�ires L{ -- Z— % 1%�_.
This instrument was prepared by fj6n�/Qy F,G t; r�,y�R (3nclt�v
__ .. _., . - -
_ _:.._ .. _--.._.....__ ._ - -.:. - --- r` - -- - - .-- - -
. 1-.-r?.'; ::rz'�' .-a . - .. �- . ". - - , . . . •• _. .. . �. . _ . --_ ' _,
UI'1::1� N 1d8
thcrcLy convcycd is to bc us�•d br lii�;h�vny purposcs and ihc
form is undcr Lhc hcading ..� atc Iii7;h�vay Dc��artnicnti of
Indiana." IL is nn� tuulcr<t:u:di �g also that on somc occasions
lhc S(alc of Indi:uia scrun; � rcl;ul:u• �Van:inl>' necd in
acquiriny; renl csl.,ile for I�i; h� :iy purposes, in �vliich evenC
thc R�•:����ec �rould bc �h����•u n: Ihc SL:iCc of ludiana. Undcr
an�' onc oC thetc intilrun�cnl:, hc coimt.y rccordcr will L;wc
� no diflicull}• in deta•mining Ili, l U�c !;�•:�nlcc is �.hc Stalc of
Lidiana.
�� 'fhcrcCm�c, it is my ��pi�iion I�at I:hc•Acts of ]9G1., Ch. 2D3',
r dncs nol rc��cal or :nnenil S� cl! �n f(n) nf Chc Gross Incomc
7'a� I..:�w :uid, conscqucnl I�•, �Irn : noC advancc f.hc duc datc tor.
t.hc p�>'mcnL �'�f �;rusti inc��mc I:�: li:iLilil�,�� with respccC to fir��ss
reccipts receivr�l frum ih�� c��ml �mnni.ion of re:�l estatc by 1.he
S:alc o( ln�liann or instrwnc.il; IiLics tilicrcof or Ly :ui orl;aui-
zntion giacn thc �iu�ccr nl' c��ni .:mnaCion by thc SLutc af In-
di;ma or :is to nn�� ;unn�nil:: i ccivc�l :�s pin•ch�isc pricc or
com�uvmicc in cuulcin��l:iti� n��C such condcmnul.ion. �;]y�
cnunfc r�cnr�lrr m,i�� Irun;l�• ,�c��1nt an�n5lrnmrnC ��L t,rancfr.r
�ii thr. til:i�c nl' ln�li:�n:i �u I�� :ii�_in�Lc�11Ll�l;ilil;�_tlicrcul or i,o
�
�n[murtn�
Sl:itr nf Inili:inn. i�r L�� tl��: 1�'�I�cnl )'�rvrrnniunl uC_:in_in,sl.ru-
mcnl:�lil�� �liin•r��t���illimil Il�a'.nrunf o' n,i�°iiicnC nf Llic 1'rnsti
ina�in�: t:is anil �cifli��u1. Ih�� :�r �rl;n�il: i.h;it_nn i.i.� ti iluc m•
r,n�:i � a lu u�as LIiaL ilic �C ts of 7`.)lil, l;h. ZJ:;, dacs not
aj��il�• (o lhc Sinlc ul' lniii;in i�:• lo its iusLrumcnt�iliCies,•nor
to nn�� orl:nnir.ation gi��c�� Lli,� � nwcr of con<'IcmnnLion Uy the
SL•ile of Indiana unr to Ihv l nited Slatcs'Go��m�nroent nor
insLrumenl,ilitics ihcrcuf. ,.�.
In closin�;, ���hil�: il i� uol t �c purpozc uf 1.his upinion to
dcicrminc tlw ull.inuil�; t ix:i�J� or nmil;isablc s1'alns of pro-
ceeds fruin trinsf�n•s uf mnl r L•ito, or auy intcreti6 Checcin,
un�lcr any circum.,l:uicc�, n.:� �, Lhcic�s, I�cc.iusc llic Acts of
]'.)G1, Ch. 293, .wcpru, �loe�: nr�l :i ��ily to cilhcr'sovcccig», iC also
has np cll'ecL in any c,�sc �ch �rv �n the SL,ile tif ]ndi:uin or the
United Slatcs, or ain . instrun �nlali�y Lhcrcof, is cil.hcr a
qrnnlec or a granlnr. Tl�c n�qi irement fur an afiidnvit to Ue
made Uy thc scllcr or gr:u�t��r ' in thc c�'ent+no tax is duu or
p;�yaUlc" ���ould :i���dy �vh �n I hc gr:intm• is w�thin that class ��f
totally cxem�it orl;:i»ization:. � fined in Scctiun G(i) nf ihr
Gross 7ncomc Tas Law, Bin•i :' (1�59 SuPP•), ��•cii��n �:s.
16$ � �
�..
1061 O. A. G.
��
2GOG(i) which org:inizationti °sliall bc exccptcil from�taxation
undcr thc provisions of lhis nct: '''." Thc requircment
IOP SL1C�1 :lO�l(�:lVIL �vould al,o apply Lo thosc situations of s
mininuil contiidcrat.ion equal to or Icss thari thc annual
�1,000.00 deducCion to which each taxpnyer is entitled in eom�
pu�ing his gru�s incomc Lax liability; cxamplcs o[ siich situa-
tions arc quiLclnim dccds ur c:iscments as lo n'hich thc moni�-
t;u•y considernLion nCLen i, nnly a lechnicnl necessity� :ind.
therefure, may amoimL Lo tolcen sums SUC�1 :1S one dollnr.
'1'hcrc may 'bc othcr siluations, Icss frequcnU}• enco�mtcrcd.
rc��uiciug Uie ullidaciL of no tac liabilily, as for in<tnncc i;
Lhc c:�sc of rcciproc;il c�sch;�n�;r,s of rc:il est:itc Ly :inil bet«�cc:
Lhe o���ncrs i.hcrcoC «�hich trunsTcrs do not generst ros
incanc Lax li:�biliLy to Lhc extcnC ot thc v,iluc of thc }�crl>
of which tiitle is so sw�rendercd.
7'hc .iLove illustralions a�ustilutc some of the siLuations ii
tvhich the no-Lax afliiL•n�il r�•��uiremenL �could ;ipplc and indi�
caLe Ihc rcason for ihe ncccssity of such a requirement b}• th•
Acts of 17G1, Ch. 203, s�rpra. liowc��er, because that acl dae.
not m�uiitesily ;ipply to cither sovereign, the requirement o'
n no-tax a(tidaeiL is noC a�i��licaLlc to lhc SLitc of Indian❑ c
Lhc Unitcd SLilc:, or au ins�rinnenLaliL�� of cilhcr, irrr:s�iccti�.
of wlict:hcr such so�'crci�;n is thc �,'r:uitce or ;;ranloi ; thi, i
t�vc crcn thuugh Lhc lr;insaclion is onc crcating a]iability fo
gross iucome t:ix upon the p�'oceeds deri�'ed from such transCe�
OI'P'ICIAL 01'INION N0. 29 � �
July 7, 1�JG1
IIonorable Rnlph Radcr
Statc Represenlative
Box 24G
Alcron, Ifl(�1111II
Dcar I2epresentativc Radcr:
Your IcUcr e�f Junc ]G, 19G1 hns becn recci�'od nnd rCnds at
(ullo��•s;
•�� :illl ��rvlPnllA U( :III �d�ICle� ����IILi�❑ Y�'�:lilCl' �(1 {P}lol;
:�nd h����� ,iytu:ilurr.: i:ciy Lr ri•nluci•il (rnrn a:+ch���:l
' 1 G�)
�
. . •� ,
OFFICIAL OPINION N0. 28 �
Junc 29, 1961
DIr. Da�•id Cohcn, Cnairman
��-��� Indiana State FIif;h�v:ti}� Commission
llth Floor, St:UC Olfice Buildiug
Indi:ina, nlis 4, Indi�na
Dcar �Ir. Colicn:
This is in responsc to 5•our rcqucst for my O(I'icial Opinion
a� to «'L•cU�cr 5cnalc l;nrullcd Act No..",GS of lhc 02nd re�;ullr
sc�sion of thc Ccncrnl A��cmLh• i� a�iplicablc to thc acquisi-
tio'� o; ri�hL o( �c:iy l�y lhc SLilc ]fiy�li��:ip Commission. I'or
thc �:ikc of brc�•it�•, th:it acl ��•ill hc rc[a•rcd to in tl�is �Opinion
b>' i.s oilicial dcsiy;nalion ati thc Acts o( I�G1, Ch. 20:t :in�1 as
}•our rcqucst nolcs it ��rncidcis th�t iL shall bc in full force
a�d c�ccl from and aftcr July' ], 19G1 ��tn'sunnt Co tlic cmcr-
gcrc}' cl�u�c thcrcin. 1'hc quc:;liun �s sL:�lcd by yuin• Icllcr
is as follu��:s:
, "'I'hc L�nil Ac��uisition Di�ision of Liic Sl:tlr. ]iil;h-
�e��� Cummissinn is in a qutuicl:u•y as to iCs rcvponsi-
bililt' un�lql' lhi� �ibucc-nanlC�l Acl «'hir.h ��'rix p,issed by.
this l;ist Lci:i�l:ittu'c nnd wl�ich will bc clfcclivc July
1, ]9G1. Thc pro�'i�ions ot this Act, it :���plicnblc to
thc St:�lc 3fi�:h���ny� Connnitision, «•ould m11cc thc n�ork
of thc Land Acquisiliou lli��isiun morc cumbcrsomc, to
ca�• thc IcasL In cicw oC our slalus as an :irm of thc
SL1;c Go�'crnmcnl, lhcrc u'ould appcar Lo bc some
qces;itin as Lo u�liclhcr thc pru�'isiuns of Lhis Act arc
Z�,plicablc to thc St�lc I[igh�cay Cumiuission.
"��'e hercby requcst an oflicial oj�inion from you as
to t}:c applicability of the provisions ot this Act to thc
acquisi:ion of right of w1y by thc Division of I.and
Acquisition."
i�a
t'
7'he nur�osc of Ch. zo:z, snprn, ta to 1�rovlilc 1 tnorc c�S�-
tivc mcans ot c��l�cling thc Iuili:�na Gcoss Incomc Tax im-
pu;;cd ❑�ion Clic rcccipt of fiross incumc dcri�'cd from thc <ale
of Indi:in;� rcal estatc or nny inlcrest thcrciu. That :ict, ncts
of 1�G1, CI�. 29:;. 1��•u�•idcs for :�ccomplisLing such ��iicposc bp
ad��:uicin� thc duc dnlc fnr lhc �ciymcnl of such �:ro�s incainc'
t,�x to "Ihc lirnc of lhc lr:uisl'cr of lhc liUc lu such r��;il cst;�lc,
or :iny inLcresL Llicrciu' e'� s�• •1'hc proci••s l�y ���hich �ucL
L•�r, iti to bc collccic�l rcquires I.h:�l lhc county rccurilcr shall
nut acccpC (ur rcciir�lin� .uiy iuslrument f�ir Uic con��r}•:uicc
of 1'cal cslntc ur any iulcres� thcrcin unlcss sur.h inslrwncnt
conlaiuy cilhcr ndliczici� sLtmp, ur a stalcmcnt uf lhc coi�nty
trcn::urcr allixc�l by a rul,l�cr sl:un��, c� idcncin�; lhat such
l;ru�s inc��inc l,�s h;is I�acu �c�i�l, or imlc:;s au ;�(iiQa� it l�c si.
mitic�l ��illi U�c insLcwnenL and recordod lhcrc���itli staling
faclti sull'icicn� to sho�v th:�t nu l:t� iti tluc oc ��a)'ablc upvn lhc
procccds i'cccivcd [rum sucli lr:uisfcr uf r��:il cst;itc or intcrc�t
Lhcrcin. Cha��lec 2!tit is nul :�n in�IcprnQcnt acl, buC in furm
:tmr.nd� llic Acls of l!):�:5, Ch. fiq, Lciii�t lhc In�li,in:t (;russ
Licomc 'I'ax l.u���, Ly uililin�; a ncw nnil a�liliti��nal s��c�inn
thcrclo lo Lc nun�ln:rcd Scction ;S,t. 'l'his 1�G1 A�L is i.cncr;il
iu ils ;i��plic;il.ion :ind �in ils 1':�cc d��c, nut :�����c:ir to ��ro�'i�lc
for sn caccpliun iu :uiy c:isc. llowcvcr, innstnuc:i ;�s it is but
onc p;u•t uf U�c Indiann Ccoss Incomc Tax Act as amenilcd,
it is lo I�c cunsirucd so ns lo �:ivc uu�aninl; ,ind efTccl to cach
and all oC Uic scctiuns compri�iug thc Cross Incomr. 'fa� La�v,
cxcc��tinG; such only as :irc ciLhcr cxpres�ly oi• ncccssarily
repcalcd by iLs Lcrms.
SuLhcrlan�l, Slatutory Coustruction, 3rd ��1., Vol�
S�cs. 4703, 4704, 4705.
Amonq thc olhcr �ccliuns oC Lhc Ci•oss Incumc T�x La�v
wliich ha��e u �irccL bc;�rin�; u�inn your �,�cuci:�l problcm and
which should Lc nalal and ccrosidcrcd 6c[orc entcring a di:-
cussion of Lhe cfTccC o[ Ch. 2�3, srr.pru, is Scclion G(n) ot tLc
I»di.�ns Ci•oss Incomc 1'a� SL•ilutc, as last :uncndcd by thc
Acls of 1957, Ch. 37G, Sec. 1, as found in Purns' (]OS�J SuPP�).
Section 6d-2GOG(n). Subseclion (n) �eas Grst ad�led to the
sCatuCory provisions of cnc Gross Incomc '1'nx Law b>' the
Acts of 1D55, Ch. 47, although a s�ibstanlially similar pro��i-
sion l�ad bcen in forcc by a regulation of lhc Gross Income
1�9