POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that the
undersigned hereby constitutes and appoints
Suzanne S. Taylor, John D. Neumann,
Jesse Adkins, and Eric Orsic,
and each of them, as the true and
lawful attorney or attorneys-in-fact,
with full power of substitution
and revocation, for the undersigned and
in the name, place and stead of the
undersigned, in any and all
capacities, to execute, on behalf
of the undersigned, any and all statements
or reports under Section 16 of
the Securities Exchange Act of 1934,
as amended, with respect to the beneficial
ownership of shares of Class
A Common Stock, par value $1.00 per share,
of NACCO Industries, Inc. (the "Company")
and Class B Common Stock, par value
$1.00 per share, of the Company,
including, without limitation, all initial
statements of beneficial ownership on Form 3,
all statements of changes of beneficial
ownership on Form 4 and all annual
statements of beneficial
ownership on Form 5 and any and all other
documents that may be required, from time
to time, to be filed
with the Securities and Exchange Commission,
to execute any and all amendments or
supplements to any such statements
or forms, and to file the same, with
all exhibits thereto, and other documents in
connection therewith, with the Securities
and Exchange Commission, granting to said
attorney or attorneys-in-fact, and each of
them, full power and authority to do so
and perform each and every act and
thing requisite and necessary to be done
in and about the premises, as fully to all
intents and purposes as the undersigned might
or could do in person, hereby
ratifying and confirming all that said attorney
or attorneys-in-fact or any of them or
their substitute or substitutes, may lawfully
do or cause to be done by virtue hereof.

Matthew M. Rankin

The Trust created under the Agreement,
dated December 20, 1993, between
Thomas T. Rankin, as co? trustee,
Matthew M. Rankin, as co-trustee, and
Matthew M. Rankin, for the benefit of
Matthew M. Rankin; Trust created by the Agreement,
dated May  10, 2007, between Mathew M. Rankin,
as Grantor, and Mathew M. Rankin and
James T. Rankin, as co-trustees, for the
benefit of Mary Marshall Rankin; and Trust created
by Agreement, dated May 10, 2007, between
Matthew M. Rankin, as trustee, and James T. Rankin,
creating a trust for the benefit of
William Alexander Rankin

By:  Matthew M. Rankin, as Co-Trustee

Mary Marshall Rankin (by Matthew M. Rankin,
as Custodian); and William Alexander Rankin
(by Matthew M. Rankin, as Custodian)


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