Estate of Carolyn J. Rogers - Page 10




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          Richardson               Sept. 1968       261     Pickens                   
          Clarence Rogers          Sept. 1969       559     Sumter                    
          Clarence Rogers          Sept. 1969       489     Sumter                    
          Irwin                    Sept. 1968       80 Pickens                        
          Hurst                    Dec. 1969        642     Fayette                   
         The 2,432 acres owned by Barnes Rogers, et al., were owned by                
         Barnes Rogers, decedent, Clarence Rogers, Janie Rogers Allen,                
         Elizabeth Rogers Sledge, and the C.M.A. Rogers estate.  The 1,056            
         acres owned by Barnes Rogers, et al., were owned by Barnes                   
         Rogers, decedent, and Clarence Rogers.                                       
              Sumter County, Alabama, is located in western Alabama along             
         the Mississippi/Alabama line.  It is bordered on the north by                
         Pickens County, Alabama.  In turn, Pickens County is bordered on             
         the north by Fayette County, Alabama.                                        
              In analyzing the comparability of the seven leased tracts               
         and the Five estate tracts, Dr. Haney first excluded the Hurst               
         tract in Fayette County, Alabama, because of the distance from               
         the Five estate tracts.  Next, Dr. Haney excluded the Irwin tract            
         of land in Pickens County because of differences in slope and                
         soil mix.    Both respondent and petitioner agree with Dr.                   
         Haney’s exclusion of the Hurst tract and the Irwin tract.  The               
         remaining five tracts of timberland (five leased tracts) are                 
         subject to long-term timber leases for the growing and harvesting            
         of timber.                                                                   
              The five estate tracts are comparable to the five leased                
         tracts in the following general respects.  See appendixes 1-5.               






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