POWER OF ATTORNEY

    I, Emma M. Brown, do hereby make, constitute and appoint my
son, Kenneth A. Brown my true and lawful attorney in fact to
receive, receipt for, endorse in my name, cash and deposit any and
all checks, drafts and remittances of any kind due to me or made
payable to me, the same as I might do myself, including specifically
but not exclusively any checks to me from the United States Treasury
for Social Security benefits, medicare or any other payments due me,
and any checks payable to me from any insurance company for medical
or health insurance benefits, dividends or refunds, or for life,
fire or casualty insuance benefits, refunds or dividends, and also
giving and granting to my said attorney in fact full power and author-
ity to make deposits in, write check upon and supervise my bank
account with the Bridgeport State Bank of Bridgeport, Nebraska, as
fully as I can do myself, hereby confirming and ratifying all that
my said attorney in fact shall lawfully do or cause to be done here-
under.
    Dated this __14th__ day of --September-- October, 1974.

                                       _(signature)________________
                                           Emma M. Brown

STATE OF NEBRASKA  )
                   )   ss.
                   )
COUNTY OF MORRILL  )

     On this __14th__ day of --September-- October, 1974, there personally appeared
before me the undersigned Notary Public, duly commissioned and quali-
fied for and residing in said county, Emma M. Brown, to me personally
known and known to be the identical person whose name is affixed to
the above and foregoing Power of Attorney and she acknowledged the
execution of the same to be her voluntary act and deed.
 __________________________________ 
|              ROBERT J. BULGER    |
|               GENERAL NOTARY     |  _________(signature)__________
| (seal)      State of Nebraska    |        Notary Public
|           My commission expires  |
|_______________JUNE 18, 1978______|

   My commission expires the __18th__ day of __June__, 19__78__.