EXHIBIT 24

                 Form 10-K for the Year Ended December 31, 2003
                            The Exchange Act of 1934

      Power of Attorney

         KNOW ALL MEN BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints D. F. McNease or E. E. Thiele, or either
of them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, for him and in his name, place and stead, in
any and all capacities, to sign to the Company's Form 10-K for the year ended
December 31, 2003 and any or all amendments, and to file the same, with all
exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorneys-in-fact and
agents, and each of them, full power and authority to do 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 he might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or either of them, or their or his substitute or substitutes, may
lawfully do or cause to be done by virtue hereof.

         Pursuant to the requirement of the Exchange Act of 1934, the Company's
Form 10-K for the year ended December 31, 2003 or amendment has been signed
below by the following persons in the capacities and on the dates indicated:



Signature                                    Title                                                 Date
                                                                                          
D. F. MCNEASE                  President and Chief Executive Officer
(D. F. McNease)

HENRY O. BOSWELL                            Director                                            March 12, 2004
(Henry O. Boswell)

HANS M. BRINKHORST                          Director                                            March 12, 2004
(Hans M. Brinkhorst)

R. G. CROYLE                                Director                                            March 12, 2004
(R. G. Croyle)

WILLIAM T. FOX III                          Director                                            March 12, 2004
(William T. Fox III)

FREDERICK R. LAUSEN                         Director                                            March 12, 2004
(Frederick R. Lausen)

H. E. LENTZ                                 Director                                            March 12, 2004
(H. E. Lentz)

LORD MOYNIHAN                               Director                                            March 12, 2004
(Lord Moynihan)

C. R. PALMER                                Director                                           March 12, 2004
(C. R. Palmer)