July 1, 1996

Dan Meador
c/o P.O. Box 2582
Ponca City 74602/tdc
OKLAHOMA STATE

tel: (405) 765-1415
fax: (405) 765-1146

Subject:   Grant of Power of Attorney
Authority: 31 CFR  10.7(c)(1)(vii)
SSN:       [000-00-0000]


Dear Mr. Meador:

     This letter  grants you  my power of attorney to attend
to matters  relating to the Internal Revenue Service and tax
allegedly imposed  by the Internal Revenue Code, as follows:
The type  of tax  alleged to  be owed  by  Internal  Revenue
Service  principals  is  the  "income  tax,"  prescribed  by
Subtitle A  of the Internal Revenue Code (Vol. 68A, Statutes
at Large);  the tax reporting form which is the basis of the
tax is  the "1040" form; and the years at issue are calendar
1991, 1992, & 1993. (corresponds with item 3, Form 2848)

     Acts  authorized   are  as  follows:  You  and/or  your
delegate are  authorized to receive and inspect confidential
tax information  and to  perform any and all acts that I can
perform with respect to the tax matters described above, for
example, the  authority to sign any agreements, consents, or
other documents. The authority does not include the power to
receive refund  checks or the power to sign certain returns.
(corresponds with item 5, Form 2848)

     Notices  and   Communications  ...  Notices  and  other
written communications  will be sent to you. (corresponds to
item 7, Form 2848)

     Revocation of Prior Power(s) of Attorney ... The filing
of this  power of attorney automatically revokes all earlier
power(s) of  attorney on  file  with  the  Internal  Revenue
Service for  the same  tax  matters  and  years  or  periods
covered by  this document.  (corresponds with  item 7,  Form
2848)

     Conveyance of  this power  of attorney incorporates the
following stipulations:  I am  a  Citizen  of  the  Oklahoma
republic,  one   of  the   several  States   party  to   the
Constitution for  the United  States of  America, I am not a
Fourteenth Amendment  citizen of the United States, and I am
not a resident of the geographical United States, as defined
in the  Internal Revenue Code; I do not reside or have abode
on   a   federal   enclave   under   Congress'   legislative
jurisdiction, as identified at 18 U.S.C.  7(3); I am not an
"employee" (officer, agent or employee of the United States,
as identified  at  3401(c) of Vol. 68A, Statutes at Large);
I am not an "employer" ( 3401(d));  I am not an agent of an
agency of a United States agency responsible for withholding
and paying  over tax withheld from wages, salaries, etc., or
required to  file tax reports for the same, and am therefore
not a "person liable" under provisions relating to Subtitles
A &  C of  the Internal  Revenue Code; I am not engaged in a
United States  trade or  business, as the term is defined in
the Internal  Revenue Code; and I am not now nor have I ever
been engaged  in  transactions  and  services,  and  do  not
produce or  distribute objects  of Subtitles  D &  E  excise
taxes, or  objects subject  to excise  tax imposed by United
States treaty. Therefore, I am entitled to convey this power
of attorney,  and you  are entitled  to represent  me to the
Internal Revenue  Service,  under  provision  of  31  CFR  
10.7(c)(1)(vii):     "An  individual   may   represent   any
individual  or  entity  before  personnel  of  the  Internal
Revenue Service who are outside of the United States."


     By my signature, per 28 U.S.C.  1746(1), I attest that
to the  best of  my current knowledge and understanding, all
matters of law and fact set out above are accurate and true.


Regards,

/s/ Signature

Signature


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