This booklet contains tax information relevant to ownership of Units of Sabine Royalty Trust and should be retained.




---



##### 



SABINE ROYALTY TRUST
 February 15, 2011
 To Unit Holders:
    For your convenience, simple revenue/expense and cost depletion calculators are now available
on the Sabine Royalty Trust website at: www.sbr-sabineroyalty.com, on both the Home page and
Tax Information page.




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##### 



SABINE ROYALTY TRUST
 TABLE OF CONTENTS
 Page2010 TAX INFORMATION Reading the Income and Expense Schedules
    
    
    1 Identifying Which Income and Expense Schedules to Use
    
    
    1 Applying the Data From the Income and Expense Schedules
    
    
    1 Computing Depletion
    
    
    2 Asset Sales and Dispositions
    
    
    3 Redemptions
    
    
    3 Sale or Exchange of Units
    
    
    3 Classification of Investment
    
    
    3 Nonresident Foreign Unit Holders
    
    
    3 Unrelated Business Taxable Income
    
    
    3 Backup Withholding
    
    
    3 State Income Tax
    
    
    4 Table of 2010 Monthly Record Dates and Cash Distributions Per Unit
    
    
    4 Tax Information Schedules
    
    
    5  Form 1041, Grantor Trust for Calendar Year 2010
    
    
    5  Supplemental Tax Table IGross Royalty Income Federal
    
    
    6  Supplemental Tax Table IISeverance Tax Federal
    
    
    6  Supplemental Tax Table IIIInterest Income Federal
    
    
    7  Supplemental Tax Table IVTrust Administrative Expense Federal
    
    
    7  Supplemental Tax Tables A through D Texas
    
    
    8  Supplemental Tax Tables A through C Oklahoma
    
    
    9  Supplemental Tax Tables A through C Florida
    
    
    10  Supplemental Tax Tables A through C Louisiana
    
    
    11  Supplemental Tax Tables A through C Mississippi
    
    
    12  Supplemental Tax Tables A through C New Mexico
    
    
    13  Depletion Schedule D-I
    
    
    14  Depletion Schedule D-II
    
    
    14  Depletion Schedule D-III
    
    
    15  Depletion Schedule D-IV
    
    
    16 Sample Tax Forms for Individual Unit Holders
    
    
    17 Tax Computation Worksheets
    
    
    21 Comprehensive Examples
    
    
    22 Sabine Royalty Trust Historical Tax Worksheet
    
    
    25DISCUSSION OF TAX CONSIDERATIONS PERTAINING TO THE OWNERSHIP OF UNITS IN SABINE ROYALTY TRUST Tax Background and WHFIT Information
    
    
    A-1  Effect of Escrow Arrangement
    
    
    A-1 Depletion
    
    
    A-2  Cost Depletion
    
    
    A-2  Percentage Depletion
    
    
    A-3 Adjustment to Basis
    
    
    A-3 Non-Passive Activity Income, Credits and Loss
    
    
    A-3 Revenue/Expense and Depletion Calculators
    
    
    A-3 Nonresident Foreign Unit Holders
    
    
    A-3 Sale or Exchange of Units
    
    
    A-4 Backup Withholding
    
    
    A-4 Substantial Understatement Penalty
    
    
    A-5 State Income Tax
    
    
    A-5 List of states contact information
    
    
    A-7(SRT 2010 TAX)




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##### 



SABINE ROYALTY TRUST
 2010 TAX INFORMATION
 Reading the Income and Expense Schedules
  Identifying Which Income and Expense Schedules to Use
   Applying the Data From the Income and Expense Schedules
   1




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##### 



Computing Depletion
  For your convenience, a simple cost depletion calculator is now available on the Sabine
Royalty Trust website at: www.sbr-sabineroyalty.com, on both the Home page and Tax
Information page.
        2




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##### 



Asset Sales and Dispositions
  Redemptions
  Sale or Exchange of Units
  Classification of Investment
  Nonresident Foreign Unit Holders
  Unrelated Business Taxable Income
  Backup Withholding
   3




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##### 



State Tax
  Table of 2010 Monthly Record Dates and Cash Distributions Per Unit
  DistributionMonthly Record Date
    
    Date Payable
    
    Per UnitJanuary 15, 2010
    
    January 29, 2010
    
    
    0.31518February 16, 2010
    
    February 26, 2010
    
    
    0.28526March 15, 2010
    
    March 29, 2010
    
    
    0.18204April 15, 2010
    
    April 29, 2010
    
    
    0.47982May 17, 2010
    
    May 28, 2010
    
    
    0.32220June 15, 2010
    
    June 29, 2010
    
    
    0.23659July 15, 2010
    
    July 29, 2010
    
    
    0.36179August 16, 2010
    
    August 30, 2010
    
    
    0.33031September 15, 2010
    
    September 29, 2010
    
    
    0.28379October 15, 2010
    
    October 29, 2010
    
    
    0.32425November 15, 2010
    
    November 29, 2010
    
    
    0.31975December 15, 2010
    
    December 29, 2010
    
    
    0.26351
  4




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##### 



Cumulative 2010
 SABINE ROYALTY TRUST
  FORM 1041, GRANTOR TRUST
 Federal and State Income Tax Information
See Instructions for Use
 SECTION I
INCOME AND EXPENSE PER UNIT
 ROYALTY INCOME AND EXPENSE
    
    

    OTHER INCOMENet
    
    
    AND EXPENSEGross
    
    
    Severance
    
    
    Royalty
    
    
    Interest
    
    
    AdministrativeSource
    
    Income
    
    
    Tax
    
    
    Payments
    
    
    Income
    
    
    ExpenseFlorida
    
    $
    .003253
    
    
    $
    .000133
    
    
    $
    .003120
    
    
    $
    *
    
    
    $
    .000108Louisiana
    
    
    .080302
    
    
    
    .005611
    
    
    
    .074691
    
    
    
    *
    
    
    
    .002762Mississippi
    
    
    .123160
    
    
    
    .008134
    
    
    
    .115026
    
    
    
    *
    
    
    
    .004457New Mexico
    
    
    .274037
    
    
    
    .039760
    
    
    
    .234277
    
    
    
    *
    
    
    
    .009592Oklahoma
    
    
    .565597
    
    
    
    .067657
    
    
    
    .497940
    
    
    
    *
    
    
    
    .019790Texas
    
    
    3.107143
    
    
    
    .186851
    
    
    
    2.920292
    
    
    
    .000306
    
    
    
    .104402TOTAL
    
    $
    4.153492
    
    
    $
    .308146
    
    
    $
    3.845346
    
    
    $
    .000306
    
    
    $
    .141111
 SECTION II
 RECONCILIATION OF CASH DISTRIBUTIONS PER UNIT
 Item
    
    AMOUNT1. Total Net Royalty Payments

    
    $
    3.8453462. Interest Income

    
    
    .0003063. Administrative Expense

    
    
    (.141111
    )4. Cash Distribution Per Unit**

    
    $
    3.704541
 
 *
    
    Revenue attributable to these states was invested and earned interest income. Since the
investments were made in Dallas, Texas, and the interest was paid there, such interest is
included in the Texas interest income.**
    
    Includes amounts withheld by the Trust from distributions to nonresident alien individuals
and foreign corporations and remitted directly to the United States Treasury. This also
includes amounts withheld pursuant to the backup withholding provisions.  5




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##### 



SABINE ROYALTY TRUST FEDERAL
 Table I: 2010 Gross Royalty Income (Cumulative $  per Unit)
 FIRST MONTH INWHICH UNITS WEREOWNED ON THE
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010MONTHLY RECORD
    
    2010DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.348547
    
    
    
    0.669026
    
    
    
    0.876835
    
    
    
    1.409370
    
    
    
    1.776302
    
    
    
    2.038172
    
    
    
    2.440793
    
    
    
    2.807352
    
    
    
    3.124680
    
    
    
    3.489845
    
    
    
    3.858217
    
    
    
    4.153492February
    
    
    
    
    
    
    0.320479
    
    
    
    0.528288
    
    
    
    1.060823
    
    
    
    1.427755
    
    
    
    1.689625
    
    
    
    2.092246
    
    
    
    2.458805
    
    
    
    2.776133
    
    
    
    3.141298
    
    
    
    3.509670
    
    
    
    3.804945March
    
    
    
    
    
    
    
    
    
    
    0.207809
    
    
    
    0.740344
    
    
    
    1.107276
    
    
    
    1.369146
    
    
    
    1.771767
    
    
    
    2.138326
    
    
    
    2.455654
    
    
    
    2.820819
    
    
    
    3.189191
    
    
    
    3.484466April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.532535
    
    
    
    0.899467
    
    
    
    1.161337
    
    
    
    1.563958
    
    
    
    1.930517
    
    
    
    2.247845
    
    
    
    2.613010
    
    
    
    2.981382
    
    
    
    3.276657May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.366932
    
    
    
    0.628802
    
    
    
    1.031423
    
    
    
    1.397982
    
    
    
    1.715310
    
    
    
    2.080475
    
    
    
    2.448847
    
    
    
    2.744122June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.261870
    
    
    
    0.664491
    
    
    
    1.031050
    
    
    
    1.348378
    
    
    
    1.713543
    
    
    
    2.081915
    
    
    
    2.377190July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.402621
    
    
    
    0.769180
    
    
    
    1.086508
    
    
    
    1.451673
    
    
    
    1.820045
    
    
    
    2.115320August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.366559
    
    
    
    0.683887
    
    
    
    1.049052
    
    
    
    1.417424
    
    
    
    1.712699September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.317328
    
    
    
    0.682493
    
    
    
    1.050865
    
    
    
    1.346140October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.365165
    
    
    
    0.733537
    
    
    
    1.028812November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.368372
    
    
    
    0.663647December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.295275
 Table II: 2010 Severance Tax (Cumulative $  per Unit)
 FIRST MONTH INWHICH UNITS WEREOWNED ON THE
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010MONTHLY RECORD
    
    2010DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.023293
    
    
    
    0.047497
    
    
    
    0.059018
    
    
    
    0.098143
    
    
    
    0.122430
    
    
    
    0.137209
    
    
    
    0.167180
    
    
    
    0.194624
    
    
    
    0.219286
    
    
    
    0.248178
    
    
    
    0.287502
    
    
    
    0.308146February
    
    
    
    
    
    
    0.024204
    
    
    
    0.035725
    
    
    
    0.074850
    
    
    
    0.099137
    
    
    
    0.113916
    
    
    
    0.143887
    
    
    
    0.171331
    
    
    
    0.195993
    
    
    
    0.224885
    
    
    
    0.264209
    
    
    
    0.284853March
    
    
    
    
    
    
    
    
    
    
    0.011521
    
    
    
    0.050646
    
    
    
    0.074933
    
    
    
    0.089712
    
    
    
    0.119683
    
    
    
    0.147127
    
    
    
    0.171789
    
    
    
    0.200681
    
    
    
    0.240005
    
    
    
    0.260649April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.039125
    
    
    
    0.063412
    
    
    
    0.078191
    
    
    
    0.108162
    
    
    
    0.135606
    
    
    
    0.160268
    
    
    
    0.189160
    
    
    
    0.228484
    
    
    
    0.249128May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.024287
    
    
    
    0.039066
    
    
    
    0.069037
    
    
    
    0.096481
    
    
    
    0.121143
    
    
    
    0.150035
    
    
    
    0.189359
    
    
    
    0.210003June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.014779
    
    
    
    0.044750
    
    
    
    0.072194
    
    
    
    0.096856
    
    
    
    0.125748
    
    
    
    0.165072
    
    
    
    0.185716July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.029971
    
    
    
    0.057415
    
    
    
    0.082077
    
    
    
    0.110969
    
    
    
    0.150293
    
    
    
    0.170937August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.027444
    
    
    
    0.052106
    
    
    
    0.080998
    
    
    
    0.120322
    
    
    
    0.140966September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.024662
    
    
    
    0.053554
    
    
    
    0.092878
    
    
    
    0.113522October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.028892
    
    
    
    0.068216
    
    
    
    0.088860November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.039324
    
    
    
    0.059968December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.020644
  6




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##### 



SABINE ROYALTY TRUST FEDERAL
 Table III: 2010 Interest Income (Cumulative $  per Unit)
 FIRST MONTH INWHICH UNITS WEREOWNED ON THE
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010MONTHLY RECORD
    
    2010DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJANUARY
    
    
    0.000015
    
    
    
    0.000025
    
    
    
    0.000032
    
    
    
    0.000057
    
    
    
    0.000083
    
    
    
    0.000112
    
    
    
    0.000164
    
    
    
    0.000194
    
    
    
    0.000219
    
    
    
    0.000239
    
    
    
    0.000273
    
    
    
    0.000306FEBRUARY
    
    
    
    
    
    
    0.000010
    
    
    
    0.000017
    
    
    
    0.000042
    
    
    
    0.000068
    
    
    
    0.000097
    
    
    
    0.000149
    
    
    
    0.000179
    
    
    
    0.000204
    
    
    
    0.000224
    
    
    
    0.000258
    
    
    
    0.000291MARCH
    
    
    
    
    
    
    
    
    
    
    0.000007
    
    
    
    0.000032
    
    
    
    0.000058
    
    
    
    0.000087
    
    
    
    0.000139
    
    
    
    0.000169
    
    
    
    0.000194
    
    
    
    0.000214
    
    
    
    0.000248
    
    
    
    0.000281APRIL
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000025
    
    
    
    0.000051
    
    
    
    0.000080
    
    
    
    0.000132
    
    
    
    0.000162
    
    
    
    0.000187
    
    
    
    0.000207
    
    
    
    0.000241
    
    
    
    0.000274MAY
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000026
    
    
    
    0.000055
    
    
    
    0.000107
    
    
    
    0.000137
    
    
    
    0.000162
    
    
    
    0.000182
    
    
    
    0.000216
    
    
    
    0.000249JUNE
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000029
    
    
    
    0.000081
    
    
    
    0.000111
    
    
    
    0.000136
    
    
    
    0.000156
    
    
    
    0.000190
    
    
    
    0.000223JULY
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000052
    
    
    
    0.000082
    
    
    
    0.000107
    
    
    
    0.000127
    
    
    
    0.000161
    
    
    
    0.000194AUGUST
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000030
    
    
    
    0.000055
    
    
    
    0.000075
    
    
    
    0.000109
    
    
    
    0.000142SEPTEMBER
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000025
    
    
    
    0.000045
    
    
    
    0.000079
    
    
    
    0.000112OCTOBER
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000020
    
    
    
    0.000054
    
    
    
    0.000087NOVEMBER
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000034
    
    
    
    0.000067DECEMBER
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000033
 Table IV: 2010 Trust Administrative Expense (Cumulative $  per Unit)
 FIRST MONTH INWHICH UNITS WEREOWNED ON THE
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010MONTHLY RECORD
    
    2010DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJANUARY
    
    
    0.010089
    
    
    
    0.021113
    
    
    
    0.035368
    
    
    
    0.048978
    
    
    
    0.069443
    
    
    
    0.079971
    
    
    
    0.090879
    
    
    
    0.099708
    
    
    
    0.108605
    
    
    
    0.120643
    
    
    
    0.129966
    
    
    
    0.141111FEBRUARY
    
    
    
    
    
    
    0.011024
    
    
    
    0.025279
    
    
    
    0.038889
    
    
    
    0.059354
    
    
    
    0.069882
    
    
    
    0.080790
    
    
    
    0.089619
    
    
    
    0.098516
    
    
    
    0.110554
    
    
    
    0.119877
    
    
    
    0.131022MARCH
    
    
    
    
    
    
    
    
    
    
    0.014255
    
    
    
    0.027865
    
    
    
    0.048330
    
    
    
    0.058858
    
    
    
    0.069766
    
    
    
    0.078595
    
    
    
    0.087492
    
    
    
    0.099530
    
    
    
    0.108853
    
    
    
    0.119998APRIL
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.013610
    
    
    
    0.034075
    
    
    
    0.044603
    
    
    
    0.055511
    
    
    
    0.064340
    
    
    
    0.073237
    
    
    
    0.085275
    
    
    
    0.094598
    
    
    
    0.105743MAY
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.020465
    
    
    
    0.030993
    
    
    
    0.041901
    
    
    
    0.050730
    
    
    
    0.059627
    
    
    
    0.071665
    
    
    
    0.080988
    
    
    
    0.092133JUNE
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.010528
    
    
    
    0.021436
    
    
    
    0.030265
    
    
    
    0.039162
    
    
    
    0.051200
    
    
    
    0.060523
    
    
    
    0.071668JULY
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.010908
    
    
    
    0.019737
    
    
    
    0.028634
    
    
    
    0.040672
    
    
    
    0.049995
    
    
    
    0.061140AUGUST
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.008829
    
    
    
    0.017726
    
    
    
    0.029764
    
    
    
    0.039087
    
    
    
    0.050232SEPTEMBER
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.008897
    
    
    
    0.020935
    
    
    
    0.030258
    
    
    
    0.041403OCTOBER
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.012038
    
    
    
    0.021361
    
    
    
    0.032506NOVEMBER
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.009323
    
    
    
    0.020468DECEMBER
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.011145
  7




---



##### 



SABINE ROYALTY TRUST TEXAS
 TABLE A TEXAS: Gross Royalty Income
 FIRST MONTH INWHICH UNITS WEREOWNED ON THE
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010MONTHLY RECORD
    
    2010DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.268581
    
    
    
    0.512326
    
    
    
    0.658921
    
    
    
    1.066965
    
    
    
    1.327228
    
    
    
    1.511421
    
    
    
    1.821522
    
    
    
    2.100156
    
    
    
    2.335806
    
    
    
    2.617698
    
    
    
    2.910044
    
    
    
    3.107143February
    
    
    
    
    
    
    0.243745
    
    
    
    0.390340
    
    
    
    0.798384
    
    
    
    1.058647
    
    
    
    1.242840
    
    
    
    1.552941
    
    
    
    1.831575
    
    
    
    2.067225
    
    
    
    2.349117
    
    
    
    2.641463
    
    
    
    2.838562March
    
    
    
    
    
    
    
    
    
    
    0.146595
    
    
    
    0.554639
    
    
    
    0.814902
    
    
    
    0.999095
    
    
    
    1.309196
    
    
    
    1.587830
    
    
    
    1.823480
    
    
    
    2.105372
    
    
    
    2.397718
    
    
    
    2.594817April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.408044
    
    
    
    0.668307
    
    
    
    0.852500
    
    
    
    1.162601
    
    
    
    1.441235
    
    
    
    1.676885
    
    
    
    1.958777
    
    
    
    2.251123
    
    
    
    2.448222May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.260263
    
    
    
    0.444456
    
    
    
    0.754557
    
    
    
    1.033191
    
    
    
    1.268841
    
    
    
    1.550733
    
    
    
    1.843079
    
    
    
    2.040178June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.184193
    
    
    
    0.494294
    
    
    
    0.772928
    
    
    
    1.008578
    
    
    
    1.290470
    
    
    
    1.582816
    
    
    
    1.779915July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.310101
    
    
    
    0.588735
    
    
    
    0.824385
    
    
    
    1.106277
    
    
    
    1.398623
    
    
    
    1.595722August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.278634
    
    
    
    0.514284
    
    
    
    0.796176
    
    
    
    1.088522
    
    
    
    1.285621September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.235650
    
    
    
    0.517542
    
    
    
    0.809888
    
    
    
    1.006987October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.281892
    
    
    
    0.574238
    
    
    
    0.771337November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.292346
    
    
    
    0.489445December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.197099
 TABLE B TEXAS: Severance Tax
 FIRST MONTH INWHICH UNITS WEREOWNED ON THE
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010MONTHLY RECORD
    
    2010DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.014305
    
    
    
    0.028781
    
    
    
    0.033260
    
    
    
    0.056993
    
    
    
    0.069016
    
    
    
    0.075697
    
    
    
    0.094997
    
    
    
    0.112032
    
    
    
    0.126953
    
    
    
    0.146731
    
    
    
    0.177438
    
    
    
    0.186851February
    
    
    
    
    
    
    0.014476
    
    
    
    0.018955
    
    
    
    0.042688
    
    
    
    0.054711
    
    
    
    0.061392
    
    
    
    0.080692
    
    
    
    0.097727
    
    
    
    0.112648
    
    
    
    0.132426
    
    
    
    0.163133
    
    
    
    0.172546March
    
    
    
    
    
    
    
    
    
    
    0.004479
    
    
    
    0.028212
    
    
    
    0.040235
    
    
    
    0.046916
    
    
    
    0.066216
    
    
    
    0.083251
    
    
    
    0.098172
    
    
    
    0.117950
    
    
    
    0.148657
    
    
    
    0.158070April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.023733
    
    
    
    0.035756
    
    
    
    0.042437
    
    
    
    0.061737
    
    
    
    0.078772
    
    
    
    0.093693
    
    
    
    0.113471
    
    
    
    0.144178
    
    
    
    0.153591May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.012023
    
    
    
    0.018704
    
    
    
    0.038004
    
    
    
    0.055039
    
    
    
    0.069960
    
    
    
    0.089738
    
    
    
    0.120445
    
    
    
    0.129858June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.006681
    
    
    
    0.025981
    
    
    
    0.043016
    
    
    
    0.057937
    
    
    
    0.077715
    
    
    
    0.108422
    
    
    
    0.117835July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.019300
    
    
    
    0.036335
    
    
    
    0.051256
    
    
    
    0.071034
    
    
    
    0.101741
    
    
    
    0.111154August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.017035
    
    
    
    0.031956
    
    
    
    0.051734
    
    
    
    0.082441
    
    
    
    0.091854September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.014921
    
    
    
    0.034699
    
    
    
    0.065406
    
    
    
    0.074819October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.019778
    
    
    
    0.050485
    
    
    
    0.059898November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.030707
    
    
    
    0.040120December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.009413
 TABLE C TEXAS: Interest Income
 FIRST MONTH INWHICH UNITS WEREOWNED ON THE
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010MONTHLY RECORD
    
    2010DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.000015
    
    
    
    0.000025
    
    
    
    0.000032
    
    
    
    0.000057
    
    
    
    0.000083
    
    
    
    0.000112
    
    
    
    0.000164
    
    
    
    0.000194
    
    
    
    0.000219
    
    
    
    0.000239
    
    
    
    0.000273
    
    
    
    0.000306February
    
    
    
    
    
    
    0.000010
    
    
    
    0.000017
    
    
    
    0.000042
    
    
    
    0.000068
    
    
    
    0.000097
    
    
    
    0.000149
    
    
    
    0.000179
    
    
    
    0.000204
    
    
    
    0.000224
    
    
    
    0.000258
    
    
    
    0.000291March
    
    
    
    
    
    
    
    
    
    
    0.000007
    
    
    
    0.000032
    
    
    
    0.000058
    
    
    
    0.000087
    
    
    
    0.000139
    
    
    
    0.000169
    
    
    
    0.000194
    
    
    
    0.000214
    
    
    
    0.000248
    
    
    
    0.000281April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000025
    
    
    
    0.000051
    
    
    
    0.000080
    
    
    
    0.000132
    
    
    
    0.000162
    
    
    
    0.000187
    
    
    
    0.000207
    
    
    
    0.000241
    
    
    
    0.000274May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000026
    
    
    
    0.000055
    
    
    
    0.000107
    
    
    
    0.000137
    
    
    
    0.000162
    
    
    
    0.000182
    
    
    
    0.000216
    
    
    
    0.000249June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000029
    
    
    
    0.000081
    
    
    
    0.000111
    
    
    
    0.000136
    
    
    
    0.000156
    
    
    
    0.000190
    
    
    
    0.000223July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000052
    
    
    
    0.000082
    
    
    
    0.000107
    
    
    
    0.000127
    
    
    
    0.000161
    
    
    
    0.000194August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000030
    
    
    
    0.000055
    
    
    
    0.000075
    
    
    
    0.000109
    
    
    
    0.000142September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000025
    
    
    
    0.000045
    
    
    
    0.000079
    
    
    
    0.000112October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000020
    
    
    
    0.000054
    
    
    
    0.000087November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000034
    
    
    
    0.000067December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000033
 TABLE D TEXAS: Administrative Expense
 FIRST MONTH INWHICH UNITS WEREOWNED ON THE
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010MONTHLY RECORD
    
    2010DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.007774
    
    
    
    0.016158
    
    
    
    0.026213
    
    
    
    0.036640
    
    
    
    0.051155
    
    
    
    0.058560
    
    
    
    0.066960
    
    
    
    0.073670
    
    
    
    0.080276
    
    
    
    0.089569
    
    
    
    0.096965
    
    
    
    0.104402February
    
    
    
    
    
    
    0.008384
    
    
    
    0.018439
    
    
    
    0.028866
    
    
    
    0.043381
    
    
    
    0.050786
    
    
    
    0.059186
    
    
    
    0.065896
    
    
    
    0.072502
    
    
    
    0.081795
    
    
    
    0.089191
    
    
    
    0.096628March
    
    
    
    
    
    
    
    
    
    
    0.010055
    
    
    
    0.020482
    
    
    
    0.034997
    
    
    
    0.042402
    
    
    
    0.050802
    
    
    
    0.057512
    
    
    
    0.064118
    
    
    
    0.073411
    
    
    
    0.080807
    
    
    
    0.088244April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.010427
    
    
    
    0.024942
    
    
    
    0.032347
    
    
    
    0.040747
    
    
    
    0.047457
    
    
    
    0.054063
    
    
    
    0.063356
    
    
    
    0.070752
    
    
    
    0.078189May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.014515
    
    
    
    0.021920
    
    
    
    0.030320
    
    
    
    0.037030
    
    
    
    0.043636
    
    
    
    0.052929
    
    
    
    0.060325
    
    
    
    0.067762June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.007405
    
    
    
    0.015805
    
    
    
    0.022515
    
    
    
    0.029121
    
    
    
    0.038414
    
    
    
    0.045810
    
    
    
    0.053247July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.008400
    
    
    
    0.015110
    
    
    
    0.021716
    
    
    
    0.031009
    
    
    
    0.038405
    
    
    
    0.045842August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.006710
    
    
    
    0.013316
    
    
    
    0.022609
    
    
    
    0.030005
    
    
    
    0.037442September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.006606
    
    
    
    0.015899
    
    
    
    0.023295
    
    
    
    0.030732October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.009293
    
    
    
    0.016689
    
    
    
    0.024126November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.007396
    
    
    
    0.014833December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.007437
  8




---



##### 



SABINE ROYALTY TRUST OKLAHOMA
 TABLE A OKLAHOMA: Gross Royalty Income
 FIRST MONTH INWHICH UNITS WEREOWNED ON THE
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010MONTHLY RECORD
    
    2010DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.041322
    
    
    
    0.081164
    
    
    
    0.110766
    
    
    
    0.184910
    
    
    
    0.244332
    
    
    
    0.285393
    
    
    
    0.335079
    
    
    
    0.379313
    
    
    
    0.422191
    
    
    
    0.467171
    
    
    
    0.506288
    
    
    
    0.565597February
    
    
    
    
    
    
    0.039842
    
    
    
    0.069444
    
    
    
    0.143588
    
    
    
    0.203010
    
    
    
    0.244071
    
    
    
    0.293757
    
    
    
    0.337991
    
    
    
    0.380869
    
    
    
    0.425849
    
    
    
    0.464966
    
    
    
    0.524275March
    
    
    
    
    
    
    
    
    
    
    0.029602
    
    
    
    0.103746
    
    
    
    0.163168
    
    
    
    0.204229
    
    
    
    0.253915
    
    
    
    0.298149
    
    
    
    0.341027
    
    
    
    0.386007
    
    
    
    0.425124
    
    
    
    0.484433April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.074144
    
    
    
    0.133566
    
    
    
    0.174627
    
    
    
    0.224313
    
    
    
    0.268547
    
    
    
    0.311425
    
    
    
    0.356405
    
    
    
    0.395522
    
    
    
    0.454831May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.059422
    
    
    
    0.100483
    
    
    
    0.150169
    
    
    
    0.194403
    
    
    
    0.237281
    
    
    
    0.282261
    
    
    
    0.321378
    
    
    
    0.380687June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.041061
    
    
    
    0.090747
    
    
    
    0.134981
    
    
    
    0.177859
    
    
    
    0.222839
    
    
    
    0.261956
    
    
    
    0.321265July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.049686
    
    
    
    0.093920
    
    
    
    0.136798
    
    
    
    0.181778
    
    
    
    0.220895
    
    
    
    0.280204August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.044234
    
    
    
    0.087112
    
    
    
    0.132092
    
    
    
    0.171209
    
    
    
    0.230518September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.042878
    
    
    
    0.087858
    
    
    
    0.126975
    
    
    
    0.186284October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.044980
    
    
    
    0.084097
    
    
    
    0.143406November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.039117
    
    
    
    0.098426December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.059309
 TABLE B OKLAHOMA: Severance Tax
 FIRST MONTH INWHICH UNITS WEREOWNED ON THE
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010MONTHLY RECORD
    
    2010DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.004617
    
    
    
    0.009795
    
    
    
    0.013224
    
    
    
    0.022292
    
    
    
    0.029229
    
    
    
    0.033965
    
    
    
    0.039955
    
    
    
    0.045355
    
    
    
    0.050748
    
    
    
    0.056057
    
    
    
    0.060783
    
    
    
    0.067657February
    
    
    
    
    
    
    0.005178
    
    
    
    0.008607
    
    
    
    0.017675
    
    
    
    0.024612
    
    
    
    0.029348
    
    
    
    0.035338
    
    
    
    0.040738
    
    
    
    0.046131
    
    
    
    0.051440
    
    
    
    0.056166
    
    
    
    0.063040March
    
    
    
    
    
    
    
    
    
    
    0.003429
    
    
    
    0.012497
    
    
    
    0.019434
    
    
    
    0.024170
    
    
    
    0.030160
    
    
    
    0.035560
    
    
    
    0.040953
    
    
    
    0.046262
    
    
    
    0.050988
    
    
    
    0.057862April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.009068
    
    
    
    0.016005
    
    
    
    0.020741
    
    
    
    0.026731
    
    
    
    0.032131
    
    
    
    0.037524
    
    
    
    0.042833
    
    
    
    0.047559
    
    
    
    0.054433May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.006937
    
    
    
    0.011673
    
    
    
    0.017663
    
    
    
    0.023063
    
    
    
    0.028456
    
    
    
    0.033765
    
    
    
    0.038491
    
    
    
    0.045365June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.004736
    
    
    
    0.010726
    
    
    
    0.016126
    
    
    
    0.021519
    
    
    
    0.026828
    
    
    
    0.031554
    
    
    
    0.038428July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.005990
    
    
    
    0.011390
    
    
    
    0.016783
    
    
    
    0.022092
    
    
    
    0.026818
    
    
    
    0.033692August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.005400
    
    
    
    0.010793
    
    
    
    0.016102
    
    
    
    0.020828
    
    
    
    0.027702September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.005393
    
    
    
    0.010702
    
    
    
    0.015428
    
    
    
    0.022302October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.005309
    
    
    
    0.010035
    
    
    
    0.016909November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.004726
    
    
    
    0.011600December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.006874
 TABLE C OKLAHOMA: Administrative Expense
 FIRST MONTH INWHICH UNITS WEREOWNED ON THE
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010MONTHLY RECORD
    
    2010DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.001196
    
    
    
    0.002567
    
    
    
    0.004598
    
    
    
    0.006494
    
    
    
    0.009809
    
    
    
    0.011460
    
    
    
    0.012807
    
    
    
    0.013873
    
    
    
    0.015076
    
    
    
    0.016559
    
    
    
    0.017550
    
    
    
    0.019790February
    
    
    
    
    
    
    0.001371
    
    
    
    0.003402
    
    
    
    0.005298
    
    
    
    0.008613
    
    
    
    0.010264
    
    
    
    0.011611
    
    
    
    0.012677
    
    
    
    0.013880
    
    
    
    0.015363
    
    
    
    0.016354
    
    
    
    0.018594March
    
    
    
    
    
    
    
    
    
    
    0.002031
    
    
    
    0.003927
    
    
    
    0.007242
    
    
    
    0.008893
    
    
    
    0.010240
    
    
    
    0.011306
    
    
    
    0.012509
    
    
    
    0.013992
    
    
    
    0.014983
    
    
    
    0.017223April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.001896
    
    
    
    0.005211
    
    
    
    0.006862
    
    
    
    0.008209
    
    
    
    0.009275
    
    
    
    0.010478
    
    
    
    0.011961
    
    
    
    0.012952
    
    
    
    0.015192May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.003315
    
    
    
    0.004966
    
    
    
    0.006313
    
    
    
    0.007379
    
    
    
    0.008582
    
    
    
    0.010065
    
    
    
    0.011056
    
    
    
    0.013296June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.001651
    
    
    
    0.002998
    
    
    
    0.004064
    
    
    
    0.005267
    
    
    
    0.006750
    
    
    
    0.007741
    
    
    
    0.009981July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.001347
    
    
    
    0.002413
    
    
    
    0.003616
    
    
    
    0.005099
    
    
    
    0.006090
    
    
    
    0.008330August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.001066
    
    
    
    0.002269
    
    
    
    0.003752
    
    
    
    0.004743
    
    
    
    0.006983September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.001203
    
    
    
    0.002686
    
    
    
    0.003677
    
    
    
    0.005917October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.001483
    
    
    
    0.002474
    
    
    
    0.004714November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000991
    
    
    
    0.003231December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.002240
  9




---



##### 



SABINE ROYALTY TRUST FLORIDA
 TABLE A FLORIDA: Gross Royalty Income
 FIRST MONTH IN WHICHUNITS WERE OWNED
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010ON THE MONTHLY
    
    2010RECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    
    
    
    
    0.000089
    
    
    
    0.000133
    
    
    
    0.000444
    
    
    
    0.000784
    
    
    
    0.001115
    
    
    
    0.001477
    
    
    
    0.001820
    
    
    
    0.002146
    
    
    
    0.002524
    
    
    
    0.002902
    
    
    
    0.003253February
    
    
    
    
    
    
    0.000089
    
    
    
    0.000133
    
    
    
    0.000444
    
    
    
    0.000784
    
    
    
    0.001115
    
    
    
    0.001477
    
    
    
    0.001820
    
    
    
    0.002146
    
    
    
    0.002524
    
    
    
    0.002902
    
    
    
    0.003253March
    
    
    
    
    
    
    
    
    
    
    0.000044
    
    
    
    0.000355
    
    
    
    0.000695
    
    
    
    0.001026
    
    
    
    0.001388
    
    
    
    0.001731
    
    
    
    0.002057
    
    
    
    0.002435
    
    
    
    0.002813
    
    
    
    0.003164April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000311
    
    
    
    0.000651
    
    
    
    0.000982
    
    
    
    0.001344
    
    
    
    0.001687
    
    
    
    0.002013
    
    
    
    0.002391
    
    
    
    0.002769
    
    
    
    0.003120May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000340
    
    
    
    0.000671
    
    
    
    0.001033
    
    
    
    0.001376
    
    
    
    0.001702
    
    
    
    0.002080
    
    
    
    0.002458
    
    
    
    0.002809June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000331
    
    
    
    0.000693
    
    
    
    0.001036
    
    
    
    0.001362
    
    
    
    0.001740
    
    
    
    0.002118
    
    
    
    0.002469July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000362
    
    
    
    0.000705
    
    
    
    0.001031
    
    
    
    0.001409
    
    
    
    0.001787
    
    
    
    0.002138August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000343
    
    
    
    0.000669
    
    
    
    0.001047
    
    
    
    0.001425
    
    
    
    0.001776September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000326
    
    
    
    0.000704
    
    
    
    0.001082
    
    
    
    0.001433October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000378
    
    
    
    0.000756
    
    
    
    0.001107November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000378
    
    
    
    0.000729December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000351
 TABLE B FLORIDA: Severance Tax
 FIRST MONTH IN WHICHUNITS WERE OWNED
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010ON THE MONTHLY
    
    2010RECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    
    
    
    
    0.000004
    
    
    
    0.000007
    
    
    
    0.000024
    
    
    
    0.000032
    
    
    
    0.000056
    
    
    
    0.000060
    
    
    
    0.000074
    
    
    
    0.000087
    
    
    
    0.000098
    
    
    
    0.000119
    
    
    
    0.000133February
    
    
    
    
    
    
    0.000004
    
    
    
    0.000007
    
    
    
    0.000024
    
    
    
    0.000032
    
    
    
    0.000056
    
    
    
    0.000060
    
    
    
    0.000074
    
    
    
    0.000087
    
    
    
    0.000098
    
    
    
    0.000119
    
    
    
    0.000133March
    
    
    
    
    
    
    
    
    
    
    0.000003
    
    
    
    0.000020
    
    
    
    0.000028
    
    
    
    0.000052
    
    
    
    0.000056
    
    
    
    0.000070
    
    
    
    0.000083
    
    
    
    0.000094
    
    
    
    0.000115
    
    
    
    0.000129April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000017
    
    
    
    0.000025
    
    
    
    0.000049
    
    
    
    0.000053
    
    
    
    0.000067
    
    
    
    0.000080
    
    
    
    0.000091
    
    
    
    0.000112
    
    
    
    0.000126May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000008
    
    
    
    0.000032
    
    
    
    0.000036
    
    
    
    0.000050
    
    
    
    0.000063
    
    
    
    0.000074
    
    
    
    0.000095
    
    
    
    0.000109June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000024
    
    
    
    0.000028
    
    
    
    0.000042
    
    
    
    0.000055
    
    
    
    0.000066
    
    
    
    0.000087
    
    
    
    0.000101July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000004
    
    
    
    0.000018
    
    
    
    0.000031
    
    
    
    0.000042
    
    
    
    0.000063
    
    
    
    0.000077August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000014
    
    
    
    0.000027
    
    
    
    0.000038
    
    
    
    0.000059
    
    
    
    0.000073September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000013
    
    
    
    0.000024
    
    
    
    0.000045
    
    
    
    0.000059October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000011
    
    
    
    0.000032
    
    
    
    0.000046November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000021
    
    
    
    0.000035December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000014
 TABLE C FLORIDA: Administrative Expense
 FIRST MONTH IN WHICHUNITS WERE OWNED
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010ON THE MONTHLY
    
    2010RECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    
    
    
    
    0.000003
    
    
    
    0.000006
    
    
    
    0.000014
    
    
    
    0.000033
    
    
    
    0.000046
    
    
    
    0.000056
    
    
    
    0.000064
    
    
    
    0.000073
    
    
    
    0.000085
    
    
    
    0.000095
    
    
    
    0.000108February
    
    
    
    
    
    
    0.000003
    
    
    
    0.000006
    
    
    
    0.000014
    
    
    
    0.000033
    
    
    
    0.000046
    
    
    
    0.000056
    
    
    
    0.000064
    
    
    
    0.000073
    
    
    
    0.000085
    
    
    
    0.000095
    
    
    
    0.000108March
    
    
    
    
    
    
    
    
    
    
    0.000003
    
    
    
    0.000011
    
    
    
    0.000030
    
    
    
    0.000043
    
    
    
    0.000053
    
    
    
    0.000061
    
    
    
    0.000070
    
    
    
    0.000082
    
    
    
    0.000092
    
    
    
    0.000105April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000008
    
    
    
    0.000027
    
    
    
    0.000040
    
    
    
    0.000050
    
    
    
    0.000058
    
    
    
    0.000067
    
    
    
    0.000079
    
    
    
    0.000089
    
    
    
    0.000102May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000019
    
    
    
    0.000032
    
    
    
    0.000042
    
    
    
    0.000050
    
    
    
    0.000059
    
    
    
    0.000071
    
    
    
    0.000081
    
    
    
    0.000094June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000013
    
    
    
    0.000023
    
    
    
    0.000031
    
    
    
    0.000040
    
    
    
    0.000052
    
    
    
    0.000062
    
    
    
    0.000075July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000010
    
    
    
    0.000018
    
    
    
    0.000027
    
    
    
    0.000039
    
    
    
    0.000049
    
    
    
    0.000062August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000008
    
    
    
    0.000017
    
    
    
    0.000029
    
    
    
    0.000039
    
    
    
    0.000052September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000009
    
    
    
    0.000021
    
    
    
    0.000031
    
    
    
    0.000044October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000012
    
    
    
    0.000022
    
    
    
    0.000035November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000010
    
    
    
    0.000023December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000013
  10




---



##### 



SABINE ROYALTY TRUST LOUISIANA
 TABLE A LOUISIANA: Gross Royalty Income
 FIRST MONTH IN WHICHUNITS WERE OWNED
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010ON THE MONTHLY
    
    2010RECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.006120
    
    
    
    0.012052
    
    
    
    0.017573
    
    
    
    0.026769
    
    
    
    0.032634
    
    
    
    0.038443
    
    
    
    0.046347
    
    
    
    0.054088
    
    
    
    0.061934
    
    
    
    0.067214
    
    
    
    0.073986
    
    
    
    0.080302February
    
    
    
    
    
    
    0.005932
    
    
    
    0.011453
    
    
    
    0.020649
    
    
    
    0.026514
    
    
    
    0.032323
    
    
    
    0.040227
    
    
    
    0.047968
    
    
    
    0.055814
    
    
    
    0.061094
    
    
    
    0.067866
    
    
    
    0.074182March
    
    
    
    
    
    
    
    
    
    
    0.005521
    
    
    
    0.014717
    
    
    
    0.020582
    
    
    
    0.026391
    
    
    
    0.034295
    
    
    
    0.042036
    
    
    
    0.049882
    
    
    
    0.055162
    
    
    
    0.061934
    
    
    
    0.068250April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.009196
    
    
    
    0.015061
    
    
    
    0.020870
    
    
    
    0.028774
    
    
    
    0.036515
    
    
    
    0.044361
    
    
    
    0.049641
    
    
    
    0.056413
    
    
    
    0.062729May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.005865
    
    
    
    0.011674
    
    
    
    0.019578
    
    
    
    0.027319
    
    
    
    0.035165
    
    
    
    0.040445
    
    
    
    0.047217
    
    
    
    0.053533June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.005809
    
    
    
    0.013713
    
    
    
    0.021454
    
    
    
    0.029300
    
    
    
    0.034580
    
    
    
    0.041352
    
    
    
    0.047668July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.007904
    
    
    
    0.015645
    
    
    
    0.023491
    
    
    
    0.028771
    
    
    
    0.035543
    
    
    
    0.041859August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.007741
    
    
    
    0.015587
    
    
    
    0.020867
    
    
    
    0.027639
    
    
    
    0.033955September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.007846
    
    
    
    0.013126
    
    
    
    0.019898
    
    
    
    0.026214October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.005280
    
    
    
    0.012052
    
    
    
    0.018368November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.006772
    
    
    
    0.013088December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.006316
 TABLE B LOUISIANA: Severance Tax
 FIRST MONTH IN WHICHUNITS WERE OWNED
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010ON THE MONTHLY
    
    2010RECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.000494
    
    
    
    0.000999
    
    
    
    0.001383
    
    
    
    0.002072
    
    
    
    0.002543
    
    
    
    0.002647
    
    
    
    0.003112
    
    
    
    0.003847
    
    
    
    0.004300
    
    
    
    0.004692
    
    
    
    0.005107
    
    
    
    0.005611February
    
    
    
    
    
    
    0.000505
    
    
    
    0.000889
    
    
    
    0.001578
    
    
    
    0.002049
    
    
    
    0.002153
    
    
    
    0.002618
    
    
    
    0.003353
    
    
    
    0.003806
    
    
    
    0.004198
    
    
    
    0.004613
    
    
    
    0.005117March
    
    
    
    
    
    
    
    
    
    
    0.000384
    
    
    
    0.001073
    
    
    
    0.001544
    
    
    
    0.001648
    
    
    
    0.002113
    
    
    
    0.002848
    
    
    
    0.003301
    
    
    
    0.003693
    
    
    
    0.004108
    
    
    
    0.004612April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000689
    
    
    
    0.001160
    
    
    
    0.001264
    
    
    
    0.001729
    
    
    
    0.002464
    
    
    
    0.002917
    
    
    
    0.003309
    
    
    
    0.003724
    
    
    
    0.004228May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000471
    
    
    
    0.000575
    
    
    
    0.001040
    
    
    
    0.001775
    
    
    
    0.002228
    
    
    
    0.002620
    
    
    
    0.003035
    
    
    
    0.003539June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000104
    
    
    
    0.000569
    
    
    
    0.001304
    
    
    
    0.001757
    
    
    
    0.002149
    
    
    
    0.002564
    
    
    
    0.003068July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000465
    
    
    
    0.001200
    
    
    
    0.001653
    
    
    
    0.002045
    
    
    
    0.002460
    
    
    
    0.002964August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000735
    
    
    
    0.001188
    
    
    
    0.001580
    
    
    
    0.001995
    
    
    
    0.002499September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000453
    
    
    
    0.000845
    
    
    
    0.001260
    
    
    
    0.001764October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000392
    
    
    
    0.000807
    
    
    
    0.001311November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000415
    
    
    
    0.000919December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000504
 TABLE C LOUISIANA: Administrative Expense
 FIRST MONTH IN WHICHUNITS WERE OWNED
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010ON THE MONTHLY
    
    2010RECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.000177
    
    
    
    0.000381
    
    
    
    0.000760
    
    
    
    0.000995
    
    
    
    0.001322
    
    
    
    0.001556
    
    
    
    0.001770
    
    
    
    0.001957
    
    
    
    0.002177
    
    
    
    0.002351
    
    
    
    0.002523
    
    
    
    0.002762February
    
    
    
    
    
    
    0.000204
    
    
    
    0.000583
    
    
    
    0.000818
    
    
    
    0.001145
    
    
    
    0.001379
    
    
    
    0.001593
    
    
    
    0.001780
    
    
    
    0.002000
    
    
    
    0.002174
    
    
    
    0.002346
    
    
    
    0.002585March
    
    
    
    
    
    
    
    
    
    
    0.000379
    
    
    
    0.000614
    
    
    
    0.000941
    
    
    
    0.001175
    
    
    
    0.001389
    
    
    
    0.001576
    
    
    
    0.001796
    
    
    
    0.001970
    
    
    
    0.002142
    
    
    
    0.002381April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000235
    
    
    
    0.000562
    
    
    
    0.000796
    
    
    
    0.001010
    
    
    
    0.001197
    
    
    
    0.001417
    
    
    
    0.001591
    
    
    
    0.001763
    
    
    
    0.002002May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000327
    
    
    
    0.000561
    
    
    
    0.000775
    
    
    
    0.000962
    
    
    
    0.001182
    
    
    
    0.001356
    
    
    
    0.001528
    
    
    
    0.001767June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000234
    
    
    
    0.000448
    
    
    
    0.000635
    
    
    
    0.000855
    
    
    
    0.001029
    
    
    
    0.001201
    
    
    
    0.001440July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000214
    
    
    
    0.000401
    
    
    
    0.000621
    
    
    
    0.000795
    
    
    
    0.000967
    
    
    
    0.001206August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000187
    
    
    
    0.000407
    
    
    
    0.000581
    
    
    
    0.000753
    
    
    
    0.000992September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000220
    
    
    
    0.000394
    
    
    
    0.000566
    
    
    
    0.000805October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000174
    
    
    
    0.000346
    
    
    
    0.000585November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000172
    
    
    
    0.000411December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000239
  11




---



##### 



SABINE ROYALTY TRUST MISSISSIPPI
 TABLE A MISSISSIPPI: Gross Royalty Income
 FIRST MONTH IN WHICHUNITS WERE OWNED
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010ON THE MONTHLY
    
    2010RECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.009176
    
    
    
    0.016441
    
    
    
    0.024394
    
    
    
    0.034838
    
    
    
    0.050925
    
    
    
    0.060408
    
    
    
    0.071711
    
    
    
    0.082295
    
    
    
    0.092250
    
    
    
    0.102653
    
    
    
    0.111295
    
    
    
    0.123160February
    
    
    
    
    
    
    0.007265
    
    
    
    0.015218
    
    
    
    0.025662
    
    
    
    0.041749
    
    
    
    0.051232
    
    
    
    0.062535
    
    
    
    0.073119
    
    
    
    0.083074
    
    
    
    0.093477
    
    
    
    0.102119
    
    
    
    0.113984March
    
    
    
    
    
    
    
    
    
    
    0.007953
    
    
    
    0.018397
    
    
    
    0.034484
    
    
    
    0.043967
    
    
    
    0.055270
    
    
    
    0.065854
    
    
    
    0.075809
    
    
    
    0.086212
    
    
    
    0.094854
    
    
    
    0.106719April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.010444
    
    
    
    0.026531
    
    
    
    0.036014
    
    
    
    0.047317
    
    
    
    0.057901
    
    
    
    0.067856
    
    
    
    0.078259
    
    
    
    0.086901
    
    
    
    0.098766May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.016087
    
    
    
    0.025570
    
    
    
    0.036873
    
    
    
    0.047457
    
    
    
    0.057412
    
    
    
    0.067815
    
    
    
    0.076457
    
    
    
    0.088322June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.009483
    
    
    
    0.020786
    
    
    
    0.031370
    
    
    
    0.041325
    
    
    
    0.051728
    
    
    
    0.060370
    
    
    
    0.072235July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.011303
    
    
    
    0.021887
    
    
    
    0.031842
    
    
    
    0.042245
    
    
    
    0.050887
    
    
    
    0.062752August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.010584
    
    
    
    0.020539
    
    
    
    0.030942
    
    
    
    0.039584
    
    
    
    0.051449September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.009955
    
    
    
    0.020358
    
    
    
    0.029000
    
    
    
    0.040865October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.010403
    
    
    
    0.019045
    
    
    
    0.030910November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.008642
    
    
    
    0.020507December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.011865
 TABLE B MISSISSIPPI: Severance Tax
 FIRST MONTH IN WHICHUNITS WERE OWNED
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010ON THE MONTHLY
    
    2010RECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.000650
    
    
    
    0.001075
    
    
    
    0.001468
    
    
    
    0.002438
    
    
    
    0.003579
    
    
    
    0.003851
    
    
    
    0.004576
    
    
    
    0.005281
    
    
    
    0.006093
    
    
    
    0.006802
    
    
    
    0.007378
    
    
    
    0.008134February
    
    
    
    
    
    
    0.000425
    
    
    
    0.000818
    
    
    
    0.001788
    
    
    
    0.002929
    
    
    
    0.003201
    
    
    
    0.003926
    
    
    
    0.004631
    
    
    
    0.005443
    
    
    
    0.006152
    
    
    
    0.006728
    
    
    
    0.007484March
    
    
    
    
    
    
    
    
    
    
    0.000393
    
    
    
    0.001363
    
    
    
    0.002504
    
    
    
    0.002776
    
    
    
    0.003501
    
    
    
    0.004206
    
    
    
    0.005018
    
    
    
    0.005727
    
    
    
    0.006303
    
    
    
    0.007059April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000970
    
    
    
    0.002111
    
    
    
    0.002383
    
    
    
    0.003108
    
    
    
    0.003813
    
    
    
    0.004625
    
    
    
    0.005334
    
    
    
    0.005910
    
    
    
    0.006666May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.001141
    
    
    
    0.001413
    
    
    
    0.002138
    
    
    
    0.002843
    
    
    
    0.003655
    
    
    
    0.004364
    
    
    
    0.004940
    
    
    
    0.005696June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000272
    
    
    
    0.000997
    
    
    
    0.001702
    
    
    
    0.002514
    
    
    
    0.003223
    
    
    
    0.003799
    
    
    
    0.004555July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000725
    
    
    
    0.001430
    
    
    
    0.002242
    
    
    
    0.002951
    
    
    
    0.003527
    
    
    
    0.004283August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000705
    
    
    
    0.001517
    
    
    
    0.002226
    
    
    
    0.002802
    
    
    
    0.003558September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000812
    
    
    
    0.001521
    
    
    
    0.002097
    
    
    
    0.002853October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000709
    
    
    
    0.001285
    
    
    
    0.002041November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000576
    
    
    
    0.001332December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000756
 TABLE C MISSISSIPPI: Administrative Expense
 FIRST MONTH IN WHICHUNITS WERE OWNED
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010ON THE MONTHLY
    
    2010RECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.000266
    
    
    
    0.000516
    
    
    
    0.001062
    
    
    
    0.001329
    
    
    
    0.002226
    
    
    
    0.002607
    
    
    
    0.002913
    
    
    
    0.003168
    
    
    
    0.003447
    
    
    
    0.003790
    
    
    
    0.004009
    
    
    
    0.004457February
    
    
    
    
    
    
    0.000250
    
    
    
    0.000796
    
    
    
    0.001063
    
    
    
    0.001960
    
    
    
    0.002341
    
    
    
    0.002647
    
    
    
    0.002902
    
    
    
    0.003181
    
    
    
    0.003524
    
    
    
    0.003743
    
    
    
    0.004191March
    
    
    
    
    
    
    
    
    
    
    0.000546
    
    
    
    0.000813
    
    
    
    0.001710
    
    
    
    0.002091
    
    
    
    0.002397
    
    
    
    0.002652
    
    
    
    0.002931
    
    
    
    0.003274
    
    
    
    0.003493
    
    
    
    0.003941April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000267
    
    
    
    0.001164
    
    
    
    0.001545
    
    
    
    0.001851
    
    
    
    0.002106
    
    
    
    0.002385
    
    
    
    0.002728
    
    
    
    0.002947
    
    
    
    0.003395May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000897
    
    
    
    0.001278
    
    
    
    0.001584
    
    
    
    0.001839
    
    
    
    0.002118
    
    
    
    0.002461
    
    
    
    0.002680
    
    
    
    0.003128June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000381
    
    
    
    0.000687
    
    
    
    0.000942
    
    
    
    0.001221
    
    
    
    0.001564
    
    
    
    0.001783
    
    
    
    0.002231July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000306
    
    
    
    0.000561
    
    
    
    0.000840
    
    
    
    0.001183
    
    
    
    0.001402
    
    
    
    0.001850August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000255
    
    
    
    0.000534
    
    
    
    0.000877
    
    
    
    0.001096
    
    
    
    0.001544September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000279
    
    
    
    0.000622
    
    
    
    0.000841
    
    
    
    0.001289October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000343
    
    
    
    0.000562
    
    
    
    0.001010November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000219
    
    
    
    0.000667December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000448
  12




---



##### 



SABINE ROYALTY TRUST NEW MEXICO
 TABLE A NEW MEXICO: Gross Royalty Income
 FIRST MONTH IN WHICHUNITS WERE OWNED
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010ON THE MONTHLY
    
    2010RECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.023348
    
    
    
    0.046954
    
    
    
    0.065048
    
    
    
    0.095444
    
    
    
    0.120399
    
    
    
    0.141392
    
    
    
    0.164657
    
    
    
    0.189680
    
    
    
    0.210353
    
    
    
    0.232585
    
    
    
    0.253702
    
    
    
    0.274037February
    
    
    
    
    
    
    0.023606
    
    
    
    0.041700
    
    
    
    0.072096
    
    
    
    0.097051
    
    
    
    0.118044
    
    
    
    0.141309
    
    
    
    0.166332
    
    
    
    0.187005
    
    
    
    0.209237
    
    
    
    0.230354
    
    
    
    0.250689March
    
    
    
    
    
    
    
    
    
    
    0.018094
    
    
    
    0.048490
    
    
    
    0.073445
    
    
    
    0.094438
    
    
    
    0.117703
    
    
    
    0.142726
    
    
    
    0.163399
    
    
    
    0.185631
    
    
    
    0.206748
    
    
    
    0.227083April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.030396
    
    
    
    0.055351
    
    
    
    0.076344
    
    
    
    0.099609
    
    
    
    0.124632
    
    
    
    0.145305
    
    
    
    0.167537
    
    
    
    0.188654
    
    
    
    0.208989May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.024955
    
    
    
    0.045948
    
    
    
    0.069213
    
    
    
    0.094236
    
    
    
    0.114909
    
    
    
    0.137141
    
    
    
    0.158258
    
    
    
    0.178593June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.020993
    
    
    
    0.044258
    
    
    
    0.069281
    
    
    
    0.089954
    
    
    
    0.112186
    
    
    
    0.133303
    
    
    
    0.153638July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.023265
    
    
    
    0.048288
    
    
    
    0.068961
    
    
    
    0.091193
    
    
    
    0.112310
    
    
    
    0.132645August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.025023
    
    
    
    0.045696
    
    
    
    0.067928
    
    
    
    0.089045
    
    
    
    0.109380September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.020673
    
    
    
    0.042905
    
    
    
    0.064022
    
    
    
    0.084357October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.022232
    
    
    
    0.043349
    
    
    
    0.063684November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.021117
    
    
    
    0.041452December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.020335
 TABLE B NEW MEXICO: Severance Tax
 FIRST MONTH IN WHICHUNITS WERE OWNED
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010ON THE MONTHLY
    
    2010RECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.003227
    
    
    
    0.006843
    
    
    
    0.009676
    
    
    
    0.014324
    
    
    
    0.018031
    
    
    
    0.020993
    
    
    
    0.024480
    
    
    
    0.028035
    
    
    
    0.031105
    
    
    
    0.033798
    
    
    
    0.036677
    
    
    
    0.039760February
    
    
    
    
    
    
    0.003616
    
    
    
    0.006449
    
    
    
    0.011097
    
    
    
    0.014804
    
    
    
    0.017766
    
    
    
    0.021253
    
    
    
    0.024808
    
    
    
    0.027878
    
    
    
    0.030571
    
    
    
    0.033450
    
    
    
    0.036533March
    
    
    
    
    
    
    
    
    
    
    0.002833
    
    
    
    0.007481
    
    
    
    0.011188
    
    
    
    0.014150
    
    
    
    0.017637
    
    
    
    0.021192
    
    
    
    0.024262
    
    
    
    0.026955
    
    
    
    0.029834
    
    
    
    0.032917April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.004648
    
    
    
    0.008355
    
    
    
    0.011317
    
    
    
    0.014804
    
    
    
    0.018359
    
    
    
    0.021429
    
    
    
    0.024122
    
    
    
    0.027001
    
    
    
    0.030084May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.003707
    
    
    
    0.006669
    
    
    
    0.010156
    
    
    
    0.013711
    
    
    
    0.016781
    
    
    
    0.019474
    
    
    
    0.022353
    
    
    
    0.025436June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.002962
    
    
    
    0.006449
    
    
    
    0.010004
    
    
    
    0.013074
    
    
    
    0.015767
    
    
    
    0.018646
    
    
    
    0.021729July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.003487
    
    
    
    0.007042
    
    
    
    0.010112
    
    
    
    0.012805
    
    
    
    0.015684
    
    
    
    0.018767August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.003555
    
    
    
    0.006625
    
    
    
    0.009318
    
    
    
    0.012197
    
    
    
    0.015280September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.003070
    
    
    
    0.005763
    
    
    
    0.008642
    
    
    
    0.011725October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.002693
    
    
    
    0.005572
    
    
    
    0.008655November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.002879
    
    
    
    0.005962December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.003083
 TABLE C NEW MEXICO: Administrative Expense
 FIRST MONTH IN WHICHUNITS WERE OWNED
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 2010ON THE MONTHLY
    
    2010RECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.000676
    
    
    
    0.001488
    
    
    
    0.002729
    
    
    
    0.003506
    
    
    
    0.004898
    
    
    
    0.005742
    
    
    
    0.006373
    
    
    
    0.006976
    
    
    
    0.007556
    
    
    
    0.008289
    
    
    
    0.008824
    
    
    
    0.009592February
    
    
    
    
    
    
    0.000812
    
    
    
    0.002053
    
    
    
    0.002830
    
    
    
    0.004222
    
    
    
    0.005066
    
    
    
    0.005697
    
    
    
    0.006300
    
    
    
    0.006880
    
    
    
    0.007613
    
    
    
    0.008148
    
    
    
    0.008916March
    
    
    
    
    
    
    
    
    
    
    0.001241
    
    
    
    0.002018
    
    
    
    0.003410
    
    
    
    0.004254
    
    
    
    0.004885
    
    
    
    0.005488
    
    
    
    0.006068
    
    
    
    0.006801
    
    
    
    0.007336
    
    
    
    0.008104April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000777
    
    
    
    0.002169
    
    
    
    0.003013
    
    
    
    0.003644
    
    
    
    0.004247
    
    
    
    0.004827
    
    
    
    0.005560
    
    
    
    0.006095
    
    
    
    0.006863May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.001392
    
    
    
    0.002236
    
    
    
    0.002867
    
    
    
    0.003470
    
    
    
    0.004050
    
    
    
    0.004783
    
    
    
    0.005318
    
    
    
    0.006086June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000844
    
    
    
    0.001475
    
    
    
    0.002078
    
    
    
    0.002658
    
    
    
    0.003391
    
    
    
    0.003926
    
    
    
    0.004694July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000631
    
    
    
    0.001234
    
    
    
    0.001814
    
    
    
    0.002547
    
    
    
    0.003082
    
    
    
    0.003850August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000603
    
    
    
    0.001183
    
    
    
    0.001916
    
    
    
    0.002451
    
    
    
    0.003219September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000580
    
    
    
    0.001313
    
    
    
    0.001848
    
    
    
    0.002616October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000733
    
    
    
    0.001268
    
    
    
    0.002036November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000535
    
    
    
    0.001303December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.000768
  13




---



##### 



SABINE ROYALTY TRUST
 Cost Depletion Schedule D-I
 cost depletion
 FIRST MONTH IN WHICHUNITS WERE OWNEDON THE MONTHLYRECORD DATE IN 2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    013784
    
    
    
    .025218
    
    
    
    .032817
    
    
    
    .050715
    
    
    
    .062810
    
    
    
    .071890
    
    
    
    .086584
    
    
    
    .098716
    
    
    
    .109585
    
    
    
    .122503
    
    
    
    .139001
    
    
    
    .153651February
    
    
    
    
    
    
    .011434
    
    
    
    .019033
    
    
    
    .036931
    
    
    
    .049026
    
    
    
    .058106
    
    
    
    .072800
    
    
    
    .084932
    
    
    
    .095801
    
    
    
    .108719
    
    
    
    .125217
    
    
    
    .139867March
    
    
    
    
    
    
    
    
    
    
    .007599
    
    
    
    .025497
    
    
    
    .037592
    
    
    
    .046672
    
    
    
    .061366
    
    
    
    .073498
    
    
    
    .084367
    
    
    
    .097285
    
    
    
    .113783
    
    
    
    .128433April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    .017898
    
    
    
    .029993
    
    
    
    .039073
    
    
    
    .053767
    
    
    
    .065899
    
    
    
    .076768
    
    
    
    .089686
    
    
    
    .106184
    
    
    
    .120834May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    .012095
    
    
    
    .021175
    
    
    
    .035869
    
    
    
    .048001
    
    
    
    .058870
    
    
    
    .071788
    
    
    
    .088286
    
    
    
    .102936June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    .009080
    
    
    
    .023774
    
    
    
    .035906
    
    
    
    .046775
    
    
    
    .059693
    
    
    
    .076191
    
    
    
    .090841July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    .014694
    
    
    
    .026826
    
    
    
    .037695
    
    
    
    .050613
    
    
    
    .067111
    
    
    
    .081761August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    .012132
    
    
    
    .023001
    
    
    
    .035919
    
    
    
    .052417
    
    
    
    .067067September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    .010869
    
    
    
    .023787
    
    
    
    .040285
    
    
    
    .054935October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    .012918
    
    
    
    .029416
    
    
    
    .044066November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    .016498
    
    
    
    .031148December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    .014650
 Cost Depletion Schedule D-II
 cost depletion
 STATE DEPLETIONFACTORS
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberFlorida
    
    
    
    
    
    
    .000004
    
    
    
    .000002
    
    
    
    .000013
    
    
    
    .000015
    
    
    
    .000014
    
    
    
    .000015
    
    
    
    .000015
    
    
    
    .000014
    
    
    
    .000016
    
    
    
    .000016
    
    
    
    .000015Louisiana
    
    
    .000279
    
    
    
    .000218
    
    
    
    .000216
    
    
    
    .000355
    
    
    
    .000607
    
    
    
    .000210
    
    
    
    .000277
    
    
    
    .000303
    
    
    
    .000259
    
    
    
    .000149
    
    
    
    .000324
    
    
    
    .000264Mississippi
    
    
    .000353
    
    
    
    .000238
    
    
    
    .000242
    
    
    
    .000542
    
    
    
    .000528
    
    
    
    .000255
    
    
    
    .000370
    
    
    
    .000346
    
    
    
    .000333
    
    
    
    .000324
    
    
    
    .000246
    
    
    
    .000402New Mexico
    
    
    .000643
    
    
    
    .000653
    
    
    
    .000499
    
    
    
    .000820
    
    
    
    .000637
    
    
    
    .000523
    
    
    
    .000617
    
    
    
    .000795
    
    
    
    .000655
    
    
    
    .000643
    
    
    
    .000655
    
    
    
    .000611Oklahoma
    
    
    .001578
    
    
    
    .001309
    
    
    
    .000966
    
    
    
    .002267
    
    
    
    .001624
    
    
    
    .001134
    
    
    
    .001590
    
    
    
    .000684
    
    
    
    .001433
    
    
    
    .001446
    
    
    
    .001228
    
    
    
    .002157Texas
    
    
    .010931
    
    
    
    .009012
    
    
    
    .005674
    
    
    
    .013901
    
    
    
    .008684
    
    
    
    .006944
    
    
    
    .011825
    
    
    
    .009989
    
    
    
    .008175
    
    
    
    .010340
    
    
    
    .014029
    
    
    
    .011201TOTAL
    
    
    .013784
    
    
    
    .011434
    
    
    
    .007599
    
    
    
    .017898
    
    
    
    .012095
    
    
    
    .009080
    
    
    
    .014694
    
    
    
    .012132
    
    
    
    .010869
    
    
    
    .012918
    
    
    
    .016498
    
    
    
    .014650
  14




---



##### 



SABINE ROYALTY TRUST
 COST DEPLETION SCHEDULE D-III
 cost depletion
 FOR A UNITACQUIRED OFRECORD DURINGTHE YEAR OF:
    
    LAST MONTH IN WHICH UNITS WERE OWNED ON THE MONTHLY RECORD DATE IN 20102010January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberOriginal Distribution
    
    
    .014629
    
    
    
    .026655
    
    
    
    .034582
    
    
    
    .053620
    
    
    
    .066172
    
    
    
    .075708
    
    
    
    .091354
    
    
    
    .104055
    
    
    
    .115459
    
    
    
    .129224
    
    
    
    .146733
    
    
    
    .1623381983
    
    
    .013875
    
    
    
    .025335
    
    
    
    .032691
    
    
    
    .050519
    
    
    
    .061892
    
    
    
    .070827
    
    
    
    .085739
    
    
    
    .098030
    
    
    
    .108628
    
    
    
    .121724
    
    
    
    .138945
    
    
    
    .1534841984
    
    
    .009168
    
    
    
    .016734
    
    
    
    .021582
    
    
    
    .033355
    
    
    
    .040856
    
    
    
    .046751
    
    
    
    .056614
    
    
    
    .064742
    
    
    
    .071730
    
    
    
    .080383
    
    
    
    .091795
    
    
    
    .1013921985
    
    
    .012004
    
    
    
    .021917
    
    
    
    .028273
    
    
    
    .043686
    
    
    
    .053507
    
    
    
    .061230
    
    
    
    .074141
    
    
    
    .084820
    
    
    
    .093977
    
    
    
    .105313
    
    
    
    .120257
    
    
    
    .132806Before March 17, 1986
    
    
    .009716
    
    
    
    .017743
    
    
    
    .022883
    
    
    
    .035350
    
    
    
    .043282
    
    
    
    .049531
    
    
    
    .059984
    
    
    
    .068643
    
    
    
    .076048
    
    
    
    .085225
    
    
    
    .097343
    
    
    
    .107488After March 17, 1986
    
    
    .007613
    
    
    
    .013905
    
    
    
    .017938
    
    
    
    .027706
    
    
    
    .033925
    
    
    
    .038823
    
    
    
    .047010
    
    
    
    .053801
    
    
    
    .059607
    
    
    
    .066797
    
    
    
    .076285
    
    
    
    .0842311987
    
    
    .010229
    
    
    
    .018682
    
    
    
    .024096
    
    
    
    .037224
    
    
    
    .045577
    
    
    
    .052159
    
    
    
    .063162
    
    
    
    .072276
    
    
    
    .080077
    
    
    
    .089740
    
    
    
    .102491
    
    
    
    .1131771988
    
    
    .010945
    
    
    
    .019994
    
    
    
    .025798
    
    
    
    .039864
    
    
    
    .048827
    
    
    
    .055879
    
    
    
    .067643
    
    
    
    .077336
    
    
    
    .085702
    
    
    
    .096039
    
    
    
    .109628
    
    
    
    .1211021989
    
    
    .010479
    
    
    
    .019136
    
    
    
    .024710
    
    
    
    .038209
    
    
    
    .046845
    
    
    
    .053612
    
    
    
    .064865
    
    
    
    .074064
    
    
    
    .082104
    
    
    
    .091995
    
    
    
    .104907
    
    
    
    .1159541990
    
    
    .009951
    
    
    
    .018184
    
    
    
    .023490
    
    
    
    .036308
    
    
    
    .044514
    
    
    
    .050950
    
    
    
    .061630
    
    
    
    .070379
    
    
    
    .078027
    
    
    
    .087424
    
    
    
    .099679
    
    
    
    .1101671991
    
    
    .009265
    
    
    
    .016967
    
    
    
    .021966
    
    
    
    .033916
    
    
    
    .041622
    
    
    
    .047657
    
    
    
    .057572
    
    
    
    .065740
    
    
    
    .072929
    
    
    
    .081684
    
    
    
    .093000
    
    
    
    .1027821992
    
    
    .010684
    
    
    
    .019573
    
    
    
    .025369
    
    
    
    .039197
    
    
    
    .048144
    
    
    
    .055130
    
    
    
    .066535
    
    
    
    .075804
    
    
    
    .084144
    
    
    
    .094232
    
    
    
    .107116
    
    
    
    .1184991993
    
    
    .010829
    
    
    
    .019851
    
    
    
    .025744
    
    
    
    .039765
    
    
    
    .048862
    
    
    
    .055959
    
    
    
    .067520
    
    
    
    .076959
    
    
    
    .085435
    
    
    
    .095668
    
    
    
    .108728
    
    
    
    .1202591994
    
    
    .009565
    
    
    
    .017519
    
    
    
    .022714
    
    
    
    .035121
    
    
    
    .043185
    
    
    
    .049455
    
    
    
    .059677
    
    
    
    .067953
    
    
    
    .075440
    
    
    
    .084476
    
    
    
    .095993
    
    
    
    .1062231995
    
    
    .010073
    
    
    
    .018450
    
    
    
    .023935
    
    
    
    .037038
    
    
    
    .045575
    
    
    
    .052201
    
    
    
    .062972
    
    
    
    .071656
    
    
    
    .079575
    
    
    
    .089107
    
    
    
    .101190
    
    
    
    .1120161996
    
    
    .009640
    
    
    
    .017667
    
    
    
    .022956
    
    
    
    .035547
    
    
    
    .043796
    
    
    
    .050170
    
    
    
    .060441
    
    
    
    .068577
    
    
    
    .076218
    
    
    
    .085327
    
    
    
    .096696
    
    
    
    .1071771997
    
    
    .013067
    
    
    
    .023935
    
    
    
    .031060
    
    
    
    .048069
    
    
    
    .059173
    
    
    
    .067775
    
    
    
    .081737
    
    
    
    .092943
    
    
    
    .103229
    
    
    
    .115584
    
    
    
    .131203
    
    
    
    .1452811998
    
    
    .013952
    
    
    
    .025534
    
    
    
    .033151
    
    
    
    .051332
    
    
    
    .063250
    
    
    
    .072434
    
    
    
    .087331
    
    
    
    .099274
    
    
    
    .110264
    
    
    
    .123441
    
    
    
    .140050
    
    
    
    .1550951999
    
    
    .014294
    
    
    
    .026153
    
    
    
    .033994
    
    
    
    .052606
    
    
    
    .064955
    
    
    
    .074370
    
    
    
    .095644
    
    
    
    .108015
    
    
    
    .119288
    
    
    
    .132751
    
    
    
    .149771
    
    
    
    .1651032000
    
    
    .014057
    
    
    
    .025716
    
    
    
    .033479
    
    
    
    .051823
    
    
    
    .064086
    
    
    
    .073377
    
    
    
    .088355
    
    
    
    .100579
    
    
    
    .111724
    
    
    
    .124973
    
    
    
    .141592
    
    
    
    .1566742001
    
    
    .013468
    
    
    
    .024700
    
    
    
    .032386
    
    
    
    .050140
    
    
    
    .062474
    
    
    
    .071553
    
    
    
    .085771
    
    
    
    .097235
    
    
    
    .108219
    
    
    
    .120844
    
    
    
    .136126
    
    
    
    .1508472002
    
    
    .013700
    
    
    
    .025149
    
    
    
    .032846
    
    
    
    .050776
    
    
    
    .062937
    
    
    
    .072105
    
    
    
    .086651
    
    
    
    .098557
    
    
    
    .109586
    
    
    
    .122503
    
    
    
    .138502
    
    
    
    .1532902003
    
    
    .013817
    
    
    
    .025259
    
    
    
    .032972
    
    
    
    .051061
    
    
    
    .063238
    
    
    
    .072441
    
    
    
    .087120
    
    
    
    .099025
    
    
    
    .110096
    
    
    
    .123121
    
    
    
    .139249
    
    
    
    .1541892004
    
    
    .013852
    
    
    
    .025381
    
    
    
    .033064
    
    
    
    .051126
    
    
    
    .063239
    
    
    
    .072424
    
    
    
    .087175
    
    
    
    .099286
    
    
    
    .110306
    
    
    
    .123367
    
    
    
    .139762
    
    
    
    .1546032005
    
    
    .013835
    
    
    
    .025349
    
    
    
    .033038
    
    
    
    .051130
    
    
    
    .063269
    
    
    
    .072463
    
    
    
    .087188
    
    
    
    .099145
    
    
    
    .110190
    
    
    
    .123238
    
    
    
    .139492
    
    
    
    .1544212006
    
    
    .013816
    
    
    
    .025331
    
    
    
    .033016
    
    
    
    .051034
    
    
    
    .063146
    
    
    
    .072321
    
    
    
    .087015
    
    
    
    .099057
    
    
    
    .110071
    
    
    
    .123086
    
    
    
    .139387
    
    
    
    .1542142007
    
    
    .013596
    
    
    
    .024943
    
    
    
    .032464
    
    
    
    .050171
    
    
    
    .061945
    
    
    
    .070947
    
    
    
    .085436
    
    
    
    .097420
    
    
    
    .108201
    
    
    
    .121032
    
    
    
    .137269
    
    
    
    .1517592008
    
    
    .013370
    
    
    
    .024501
    
    
    
    .031872
    
    
    
    .049237
    
    
    
    .060808
    
    
    
    .069633
    
    
    
    .083892
    
    
    
    .095677
    
    
    
    .106242
    
    
    
    .118845
    
    
    
    .134850
    
    
    
    .1490802009
    
    
    .013386
    
    
    
    .024494
    
    
    
    .031889
    
    
    
    .049322
    
    
    
    .061042
    
    
    
    .069881
    
    
    
    .084137
    
    
    
    .095802
    
    
    
    .106399
    
    
    
    .118975
    
    
    
    .134860
    
    
    
    .149181
  15




---



##### 



SABINE ROYALTY TRUST
 PERCENTAGE DEPLETION SCHEDULE D-IV
 percentage depletion
 FIRST MONTH INWHICH UNITSWERE OWNED ONTHE MONTHLYRECORD DATE IN2010
    
    January
    
    February
    
    March
    
    April
    
    May
    
    June
    
    July
    
    August
    
    September
    
    October
    
    November
    
    DecemberJanuary
    
    
    0.052282
    
    
    
    0.100354
    
    
    
    0.131525
    
    
    
    0.211406
    
    
    
    0.266445
    
    
    
    0.305726
    
    
    
    0.366119
    
    
    
    0.421103
    
    
    
    0.468702
    
    
    
    0.523477
    
    
    
    0.578733
    
    
    
    0.623024February
    
    
    
    
    
    
    0.048072
    
    
    
    0.079243
    
    
    
    0.159123
    
    
    
    0.214163
    
    
    
    0.253444
    
    
    
    0.313837
    
    
    
    0.368821
    
    
    
    0.416420
    
    
    
    0.471195
    
    
    
    0.526451
    
    
    
    0.570742March
    
    
    
    
    
    
    
    
    
    
    0.031171
    
    
    
    0.111052
    
    
    
    0.166091
    
    
    
    0.205372
    
    
    
    0.265765
    
    
    
    0.320749
    
    
    
    0.368348
    
    
    
    0.423123
    
    
    
    0.478379
    
    
    
    0.522670April
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.079880
    
    
    
    0.134920
    
    
    
    0.174201
    
    
    
    0.234594
    
    
    
    0.289578
    
    
    
    0.337177
    
    
    
    0.391952
    
    
    
    0.447207
    
    
    
    0.491499May
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.055040
    
    
    
    0.094320
    
    
    
    0.154713
    
    
    
    0.209697
    
    
    
    0.257297
    
    
    
    0.312071
    
    
    
    0.367327
    
    
    
    0.411618June
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.039281
    
    
    
    0.099674
    
    
    
    0.154658
    
    
    
    0.202257
    
    
    
    0.257031
    
    
    
    0.312287
    
    
    
    0.356579July
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.060393
    
    
    
    0.115377
    
    
    
    0.162976
    
    
    
    0.217751
    
    
    
    0.273007
    
    
    
    0.317298August
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.054984
    
    
    
    0.102583
    
    
    
    0.157358
    
    
    
    0.212614
    
    
    
    0.256905September
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.047599
    
    
    
    0.102374
    
    
    
    0.157630
    
    
    
    0.201921October
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.054775
    
    
    
    0.110031
    
    
    
    0.154322November
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.055256
    
    
    
    0.099547December
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    0.044291
  16




---



##### 



Supplemental Income and Loss
(From rental real estate, royalties, partnerships,
S corporations, estates, trusts, REMICs, etc.)
SCHEDULE E
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
Attach to Form 1040, 1040NR, or Form 1041. See Instructions for Schedule E (Form 1040).
OMB No. 1545-0074
2010
Attachment
Sequence No. 13
Your social security number
Name(s) shown on return
Part I
Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use
Schedule C or C-EZ (see page E-3). If you are an individual, report farm rental income or loss from
Form 4835 on page 2, line 40.
1 2 For each rental real estate property listed on line 1, did you or your family use it during the tax year for personal purposes for more than the greater of:
List the type and address of each rental real estate property:
14 days or
10% of the total days rented at fair rental value?
(See page E-3)
A B C Yes No
Properties
Totals
(Add columns A, B, and C.)
Income:
Gross Royalty Income
3 Rents received
4 Royalties received
Expenses:
5 Advertising . . . . . . . 5
6 Auto and travel (see page E-4) . 6
7 Cleaning and maintenance . . 7
8 Commissions. . . . . . . 8
9 Insurance . . . . . . . . 9
10 Legal and other professional fees 10
11 Management fees . . . . . 11
12 Mortgage interest paid to banks, etc. (see page E-5) . . 12 12
13 Other interest. . . . . . . 13
14 Repairs. . . . . . . . . 14
15 Supplies . . . . . . . . 15
16 Taxes . . . . . . . . . 16
17 Utilities . . . . . . . . . 17
18 Other (list)
Severance Tax Administrative Expenses Depletion
19 Add lines 5 through 18. . . . 19 19
20 Depreciation expense or depletion (see page E-5) . . . 20 20
21 Total expenses. Add lines 19 and 20 21
22 Income or (loss) from rental real estate or royalty properties.
Subtract line 21 from line 3 (rents)
or line 4 (royalties). If the result is
a (loss), see page E-5 to find out
if you must file Form 6198 . . 22
23 Deductible rental real estate loss.
Caution. Your rental real estate loss on line 22 may be limited. See page
E-5 to find out if you must file Form 8582.
Real estate professionals must complete line 43 on page 2 . 23 ( ) ( ) ( )
24 Income. Add positive amounts shown on line 22. Do not include any losses . . . . . . . 24
25 Losses. Add royalty losses from line 22 and rental real estate losses from line 23. Enter total losses here 25 ( )
26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. If
Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 17, or
Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 26
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11344L Schedule E
(Form 1040) 2010 17




---



##### 



SCHEDULE B
(Form 1040A or 1040)
Department of the Treasury
Internal Revenue Service (99)
Interest and Ordinary Dividends
Attach to Form 1040A or 1040. See instructions on back.
OMB No. 1545-0074
2010
Sequence No. 08
Name(s) shown on return
Your social security number
Part I
Interest
1 List name of payer. If any interest is from a seller-financed mortgage and the buyer used the
property as a personal residence, see instructions on back and list this interest first. Also, show
that buyers social security number and address
Amount
(See instructions on back and the instructions for Form 1040A, or Form 1040, line 8a.)
Interest Income
Note. If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage
firm, list the firms name as the payer and enter the total interest shown on that form.
2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . 2
3 Excludable interest on series EE and I U.S. savings bonds issued after 1989.
Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . 3
4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 1040, line 8a
Note. If line 4 is over $1,500, you must complete Part III.
Part II
5 List name of payer
Ordinary Dividends
(See instructions on back and the instructions for Form 1040A, or Form 1040, line 9a.)
Note. If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the
firms name as the payer and enter the ordinary dividends shown on that form.
6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form 1040, line 9a
Note. If line 6 is over $1,500, you must complete Part III.
Part III Foreign Accounts and Trusts
(See instructions on back.)
You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends;
(b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a
transferor to, a foreign trust.
7 a At any time during 2010, did you have an interest in or a signature or other authority over a
financial account in a foreign country, such as a bank account, securities account, or other
financial account?
See instructions on back for exceptions and filing requirements for Form TD F 90-22.1
b If Yes, enter the name of the foreign country
8 During 2010, did you receive a distribution from, or were you the grantor of, or transferor to, a
foreign trust? If Yes, you may have to file Form 3520. See instructions on back
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B
(Form 1040A or 1040) 2010 18




---



##### 



Form 4797
Department of the Treasury
Internal Revenue Service (99)
Sales of Business Property
(Also Involuntary Conversions and Recapture Amounts
Under Sections 179 and 280F(b)(2))
Attach to your tax return. See separate instructions.
OMB No. 1545-0184
2010
Attachment
Sequence No. 27
Name(s) shown on return
Identifying number
1 Enter the gross proceeds from sales or exchanges reported to you for 2010 on Form(s) 1099-B or
1099-S (or substitute statement) that you are including on line 2, 10, or 20 (see instructions)
Part I Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From
Other
Than Casualty or TheftMost Property Held More Than 1 Year (see instructions)
2 (a) Description (b) Date acquired
(mo., day, yr.) of property
(c) Date sold (mo., day, yr.)
d) Gross sales price
(e) Depreciation allowed or allowable since acquisition
(f) Cost or other basis, plus improvements and expense of sale
(g) Gain or (loss) Subtract (f) from the sum of (d) and (e)
3 Gain, if any, from Form 4684, line 42 . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Section 1231 gain from installment sales from Form 6252, line 26 or 37. . . . . . . . . . . . . . 4
5 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . 5
6 Gain, if any, from line 32, from other than casualty or theft. . . . . . . . . . . . . . . . . . 6
7 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows:. . . . . . . 7
Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss)
following the
instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8,
9, 11, and 12 below.
Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss,
enter the amount from
line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior
year section 1231
losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term
capital gain on the
Schedule D filed with your return and skip lines 8, 9, 11, and 12 below.
8 Nonrecaptured net section 1231 losses from prior years (see instructions) . . . . . . . . . . . . . 8
9 Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from
line 7 on line 12 below. If line
9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9
as a long-term
capital gain on the Schedule D filed with your return (see instructions)
Part II Ordinary Gains and Losses (see instructions)
10 Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):
11 Loss, if any, from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11( )
12 Gain, if any, from line 7 or amount from line 8, if applicable . . . . . . . . . . . . . . . . . 12
13 Gain, if any, from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Net gain or (loss) from Form 4684, lines 34 and 41a . . . . . . . . . . . . . . . . . . . 14
15 Ordinary gain from installment sales from Form 6252, line 25 or 36 . . . . . . . . . . . . . . . 15
16 Ordinary gain or (loss) from like-kind exchanges from Form 8824. . . . . . . . . . . . . . . . 16
17 Combine lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 For all except individual returns, enter the amount from line 17 on the appropriate line of your
return and skip lines a
and b below. For individual returns, complete lines a and b below:
a If the loss on line 11 includes a loss from Form 4684, line 38, column (b)(ii), enter that part
of the loss here. Enter the part
of the loss from income-producing property on Schedule A (
Form 1040), line 28, and the part of the
loss from property
used as an employee on Schedule A (Form 1040), line 23. Identify as from Form 4797, line 18a. See
instructions . . 18a
b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and
on Form 1040, line 14 18b
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13086I Form 4797 (2010) 19




---



##### 



Form 4797 (2010) Page 2
Part III Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255
(see instructions)
19 (a) Description of section 1245, 1250, 1252, 1254, or 1255 property:
(b) Date acquired (mo., day, yr.)
(c) Date sold (mo., day, yr.)
These columns relate to the properties on lines 19A through 19D.
Gain or Loss on Units Sold
Property A
Property B
Property C
Property D
20 Gross sales price (Note: See line 1 before completing.) . 20
21 Cost or other basis plus expense of sale. . . . . 21
22 Depreciation (or depletion) allowed or allowable . . . 22
23 Adjusted basis. Subtract line 22 from line 21. . . . 23
24 Total gain. Subtract line 23 from line 20 . . . . . 24
25 If section 1245 property:
a Depreciation allowed or allowable from line 22 . . . 25a
b Enter the smaller of line 24 or 25a . . . . . . 25b
26 If section 1250 property: If straight line depreciation was used,
enter -0- on line 26g, except for a corporation subject to section 291.
a Additional depreciation after 1975 (see instructions) . 26a
b Applicable percentage multiplied by the smaller of line
24 or line 26a (see instructions) . . . . . . . 26b
c Subtract line 26a from line 24. If residential rental property
or line 24 is not more than line 26a, skip lines 26d and 26e 26c
d Additional depreciation after 1969 and before 1976. . 26d
e Enter the smaller of line 26c or 26d. . . . . . 26e
f Section 291 amount (corporations only) . . . . . 26f
g Add lines 26b, 26e, and 26f. . . . . . . . . 26g
27 If section 1252 property: Skip this section if you did not
dispose of farmland or if this form is being completed for a
partnership (other than an electing large partnership).
a Soil, water, and land clearing expenses . . . . . 27a
b Line 27a multiplied by applicable percentage (see instructions) 27b
c Enter the smaller of line 24 or 27b . . . . . . 27c
28 If section 1254 property:
a Intangible drilling and development costs, expenditures
for development of mines and other natural deposits,
mining exploration costs, and depletion (see instructions) . . . . . . . . . . . . . 28a
b Enter the smaller of line 24 or 28a . . . . . . 28b
29 If section 1255 property:
a Applicable percentage of payments excluded from
income under section 126 (see instructions). . . . 29a
b Enter the smaller of line 24 or 29a (see instructions) . 29b
Summary of Part III Gains. Complete property columns A through D through line 29b before going to
line 30.
30 Total gains for all properties. Add property columns A through D, line 24 . . . . . . . . . . . . . 30
31 Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 . . . . . . 31
32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 36.
Enter the portion from
other than casualty or theft on Form 4797, line 6 . . . . . . . . . . . . . . . . . . . . 32
Part IV Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less
(see instructions)
(a) Section 179
(b) Section 280F(b)(2)
33 Section 179 expense deduction or depreciation allowable in prior years. . . . . . . . 33
34 Recomputed depreciation (see instructions). . . . . . . . . . . . . . . . 34
35 Recapture amount. Subtract line 34 from line 33. See the instructions for where to report . .
35 Form 4797 (2010) 20




---



##### 



SABINE ROYALTY TRUST
TAX COMPUTATION WORKSHEET
 2010
 (RETAIN THIS WORKPAPER AS PART OF YOUR PERMANENT TAX RECORDS)
 Part I
 INCOME AND EXPENSE
 BIncome/ExpenseA
    
    
    
    
    
    
    Per UnitNumber of
    
    
    
    
    
    
    from AppropriateUnits Owned
    
    
    
    
    
    
    Schedule(s)
    
    
    
    
    
    
    C
    
    
    Where to Reflect onItem
    
    (Note 1)
    
    
    
    
    
    
    (Note 2)
    
    
    
    
    
    
    Totals
    
    
    2010 Form 1040 (Note 3)Gross Royalty Income
    
    
    
    
    
    
    X
    
    
    
    
    
    
    
    =
    
    
    
    
    
    
    Line 4, Part I, Schedule ESeverance Tax
    
    
    
    
    
    
    X
    
    
    
    
    
    
    
    =
    
    
    
    
    
    
    Line 16, Part I, Schedule EInterest Income
    
    
    
    
    
    
    X
    
    
    
    
    
    
    
    =
    
    
    
    
    
    
    Line 1, Part I, Schedule BAdministrative Expense
    
    
    
    
    
    
    X
    
    
    
    
    
    
    
    =
    
    
    
    
    
    
    Line 18, Part I, Schedule E
 Part II
 COST DEPLETION (Note 4)
 Cost DepletionAllowable in Prior
    
    
    
    Adjusted Basis for
    
    
    
    Appropriate 2010Calendar Years
    
    
    
    Cost Depletion
    
    
    
    Cost Depletion FactorOriginal Basis
    
    
    
    (Note 5)
    
    
    
    Purposes
    
    
    
    (Note 4)
    
    
    
    2010 Cost Depletion
    
    
    
    =
    
    
    
    X
    
    
    
    =
 
 *
    
    Reflect cost depletion on 2010 Form 1040, line 20, Part 1, Schedule E (Note 3). Part III
 COMPUTATION OF GAIN OR (LOSS) FOR UNITS SOLD
 Where to Reflect onNet Sales
    
    
    
    Adjusted Basis
    
    
    
    
    
    2010 Form 1040Price
    
    
    
    (Note 6)
    
    
    
    Gain (Loss)
    
    (Note 3)
    
    
    
    =
    
    
    
    Form 4797
Part III, Lines 19-24
and Schedule D
 Notes
 
 (1)
    
    In order to correctly calculate total income and expense to be reported on your 2010 Federal
and, if applicable, state income tax returns as different factors apply depending on when
Units were acquired, it is recommended that you reproduce and complete a separate Tax
Computation Worksheet for each block of Units acquired at different times. If more than one
Tax Computation Worksheet is required, then the separate amounts from each Tax Computation
Worksheet should be added together and those aggregate numbers reported on your 2010 income
tax returns.(2)
    
    If you did not become a Unit holder of record of any Unit(s) or did not cease to be a Unit
holder of record of any Unit(s) during the period from January 15, 2010 through December 15,
2010, then the amounts reflected on the cumulative schedule for 2010 (located on page 5)
should be used to complete Part I. See Comprehensive Example 1 on page 22. If any Units were
held of record for only part of the period defined above, then the appropriate Federal income
and expense factors for Part I can be determined by using Tables I-IV (on pages 6 and 7) by
locating the factor at the intersection of the first and last month in which the Units were
owned by the Unit holder on the Monthly Record Date in 2010. See Comprehensive Examples 2 and
3 on pages 23 and 24 for further explanation. The appropriate state income and expense factors
can be determined by using the state tables in the same manner, which are located on pages 8
through 13.(3)
    
    The Trustee believes that individual Unit holders owning the Units as an investment should
report the amounts determined in this manner. See Sample Tax Forms on pages 17-20. The U.S.
Corporation Income Tax Return (Form 1120) does not require that royalty income and related
expenses be separately identified on any specific schedules. See Sale or Exchange of Units
on page A-4 for a discussion of the tax consequences resulting from the sale of a Unit.(4)
    
    The appropriate depletion schedule(s) to be utilized depends on when the Units were acquired.
See Computing Depletion on pages 1 and 2 to determine the proper schedule(s) to be used.
This worksheet assumes a Unit holder will take the cost depletion deduction. Some Unit holders
may be entitled to a percentage depletion deduction in lieu of a cost depletion deduction, in
which case Depletion Schedule D-IV (on page 16) should be used to compute such Unit holders
depletion deduction for purposes of Part II of this worksheet. See pages 1-2 and A-2  A-3 of
this booklet for additional information regarding depletion deductions.(5)
    
    Cost depletion allowable in prior calendar years cannot be computed from the schedules
contained in this booklet. Depletion schedules contained in Sabine Royalty Trust Tax
Information Booklet(s) from prior years should be used to determine the appropriate cost
depletion amount(s) allowable in prior calendar years.(6)
    
    The adjusted basis is equal to the cost or other basis of the Unit(s) less the cost depletion
allowable from the date of acquisition through the date of sale (whether or not deducted).  21




---



##### 



COMPREHENSIVE EXAMPLE 1
  COMPUTATION OF INCOME AND EXPENSE FOR UNITS OWNED ON ALL MONTHLY RECORD
DATES IN 2010
 SABINE ROYALTY TRUST
TAX COMPUTATION WORKSHEET
 2010
 (RETAIN THIS WORKPAPER AS PART OF YOUR PERMANENT TAX RECORDS)
 Part I
 INCOME AND EXPENSE
 BIncome/ExpenseA
    
    
    
    
    
    
    Per UnitNumber of
    
    
    
    
    
    
    from AppropriateUnits Owned
    
    
    
    
    
    
    Schedule(s)
    
    
    
    
    
    
    C
    
    
    Where to Reflect onItem
    
    (Note 1)
    
    
    
    
    
    
    (Note 2)
    
    
    
    
    
    
    Totals
    
    
    2010 Form 1040 (Note 3)Gross Royalty Income
    
    
    100
    
    
    
    X
    
    
    $
    4.153492
    
    
    
    =
    
    
    $
    415.35
    
    
    Line 4, Part I, Schedule ESeverance Tax
    
    
    100
    
    
    
    X
    
    
    $
    .308416
    
    
    
    =
    
    
    $
    30.84
    
    
    Line 16, Part I, Schedule EInterest Income
    
    
    100
    
    
    
    X
    
    
    $
    .000306
    
    
    
    =
    
    
    $
    .03
    
    
    Line 1, Part I, Schedule BAdministrative Expense
    
    
    100
    
    
    
    X
    
    
    $
    .141111
    
    
    
    =
    
    
    $
    14.11
    
    
    Line 18, Part I, Schedule E
 Part II
 COST DEPLETION (Note 4)
 Cost Depletion
    
    
    
    
    
    
    
    Appropriate 2010Allowable in Prior
    
    
    
    Adjusted Basis for
    
    
    
    Cost Depletion FactorAssumed
    
    
    
    Calendar Years
    
    
    
    Cost Depletion
    
    
    
    per DepletionOriginal Basis*
    
    
    
    (Notes 4 and 5)
    
    
    
    Purposes
    
    
    
    Schedule D-III
    
    
    
    2010 Cost Depletion**$2,100.00
    
    
    
    $2,018.53
    
    =
    
    $81.47
    
    X
    
    .101392
    
    =
    
    $8.26
 
 *
    
    This number is used for example purposes only. Each Unit holders basis is unique to
that specific Unit holder.**
    
    Reflect cost depletion on 2010 Form 1040, line 20, Part 1,
Schedule E (Note 3).   22




---



##### 



COMPREHENSIVE EXAMPLE 2
  Acquisition
    
    Units
    
    Original
    
    Sales
    
    Units
    
    SalesDate
    
    Acquired
    
    Basis
    
    Date
    
    Sold
    
    Price03-21-84
    
    100
    
    $2,100.00
    
    04-2-10
    
    100
    
    $5,075.00
 COMPUTATION OF INCOME AND EXPENSE FOR UNITS SOLD IN 2010
 SABINE ROYALTY TRUST
TAX COMPUTATION WORKSHEET
 2010
 (RETAIN THIS WORKPAPER AS PART OF YOUR PERMANENT TAX RECORDS)
 Part I
 INCOME AND EXPENSE
 BA
    
    
    
    
    
    
    Income/Expense Per UnitNumber of
    
    
    
    
    
    
    from AppropriateUnits Owned
    
    
    
    
    
    
    Schedule(s)
    
    
    
    
    
    
    C
    
    
    Where to Reflect onItem
    
    (Note 1)
    
    
    
    
    
    
    (Note 2)
    
    
    
    
    
    
    Totals
    
    
    2010 Form 1040 (Note 3)Gross Royalty Income
    
    
    100
    
    
    
    X
    
    
    $
    .876835
    
    
    
    =
    
    
    $
    87.68
    
    
    Line 4, Part I, Schedule ESeverance Tax
    
    
    100
    
    
    
    X
    
    
    $
    .059018
    
    
    
    =
    
    
    $
    5.90
    
    
    Line 16, Part I, Schedule EInterest Income
    
    
    100
    
    
    
    X
    
    
    $
    .000032
    
    
    
    =
    
    
    $
    0.00
    
    
    Line 1, Part I, Schedule BAdministrative Expense
    
    
    100
    
    
    
    X
    
    
    $
    .035368
    
    
    
    =
    
    
    $
    3.54
    
    
    Line 18, Part I, Schedule E
 Part II
 COST DEPLETION (Notes 4 and 5)
 Cost Depletion
    
    
    
    
    
    
    
    Appropriate 2010Allowable in Prior
    
    
    
    Adjusted Basis for
    
    
    
    Cost Depletion FactorAssumed
    
    
    
    Calendar Years
    
    
    
    Cost Depletion
    
    
    
    per DepletionOriginal Basis*
    
    
    
    (Note 5)
    
    
    
    Purposes
    
    
    
    Schedule III
    
    
    
    2010 Cost Depletion**$2,100.00
    
    
    
    $2,018.53
    
    =
    
    $81.47
    
    X
    
    .021582
    
    =
    
    $1.76
 
 *
    
    This number is used for example purposes only. Each Unit holders basis is unique
to that specific Unit holder.**
    
    Reflect cost depletion on 2010 Form 1040, line 20, Part
1, Schedule E (Note 3). Part III
 COMPUTATION OF GAIN OR (LOSS) FOR UNITS SOLD
 Where to Reflect onNet Sales
    
    
    
    Adjusted Basis
    
    
    
    Gain
    
    2010 Form 1040Price
    
    
    
    (Note 6)
    
    
    
    (Loss)
    
    (Note 3)$5,075.00
    
    
    
    $79.71
    
    =
    
    $4,995.29
    
    Form 4797,
Part III, Lines 19-24
and Schedule D
   23




---



##### 



COMPREHENSIVE EXAMPLE 3
  Acquisition
    
    Units
    
    Original
    
    Sales
    
    UnitsDate
    
    Acquired
    
    Basis
    
    Date
    
    Sold
    
    Sales Price03-30-10
    
    100
    
    $2,100.00
    
    10-01-10
    
    100
    
    $3,000.00
 COMPUTATION OF INCOME AND EXPENSE FOR UNITS SOLD IN 2010
 SABINE ROYALTY TRUST
TAX COMPUTATION WORKSHEET
 2010
 (RETAIN THIS WORKPAPER AS PART OF YOUR PERMANENT TAX RECORDS)
 Part I
 INCOME AND EXPENSE
 BA
    
    
    
    
    
    
    Income/Expense Per UnitNumber of
    
    
    
    
    
    
    from AppropriateUnits Owned
    
    
    
    
    
    
    Schedule(s)
    
    
    
    
    
    
    C
    
    
    Where to Reflect onItem
    
    (Note 1)
    
    
    
    
    
    
    (Note 2)
    
    
    
    
    
    
    Totals
    
    
    2010 Form 1040 (Note 3)Gross Royalty Income
    
    
    100
    
    
    
    X
    
    
    $
    2.247845
    
    
    
    =
    
    
    $
    224.78
    
    
    Line 4, Part I, Schedule ESeverance Tax
    
    
    100
    
    
    
    X
    
    
    $
    .160268
    
    
    
    =
    
    
    $
    16.03
    
    
    Line 16, Part I, Schedule EInterest Income
    
    
    100
    
    
    
    X
    
    
    $
    .000187
    
    
    
    =
    
    
    $
    .02
    
    
    Line 1, Part I, Schedule BAdministrative Expense
    
    
    100
    
    
    
    X
    
    
    $
    .073237
    
    
    
    =
    
    
    $
    7.32
    
    
    Line 18, Part I, Schedule E
 Part II
 COST DEPLETION (Notes 4 and 5)
 Cost Depletion
    
    
    
    
    
    
    
    Appropriate 2010Allowable in Prior
    
    
    
    Adjusted Basis for
    
    
    
    Cost Depletion FactorAssumed
    
    
    
    Calendar Years
    
    
    
    Cost Depletion
    
    
    
    per DepletionOriginal Basis*
    
    
    
    (Note 5)
    
    
    
    Purposes
    
    
    
    Schedule D-I
    
    
    
    2010 Cost Depletion**$2,100.00
    
    
    
    $0.00
    
    =
    
    $2,100.00
    
    X
    
    .076768
    
    =
    
    $161.21
 
 *
    
    This number is used for example purposes only. Each Unit holders basis is unique
to that specific Unit holder.**
    
    Reflect cost depletion on 2010 Form 1040, line 20, Part
1, Schedule E (Notes 4 and 5). Part III
 COMPUTATION OF GAIN OR (LOSS) FOR UNITS SOLD
 Where to Reflect onNet Sales
    
    
    
    Adjusted Basis
    
    
    
    Gain
    
    2010 Form 1040Price
    
    
    
    (Note 6)
    
    
    
    (Loss)
    
    (Note 3)$3,000.00
    
    
    
    $1,938.79
    
    =
    
    $1,061.21
    
    Form 4797, Part III, Lines 19-24 and Schedule D
   24




---



##### 



SABINE ROYALTY TRUST HISTORICAL TAX WORKSHEET
 WINDFALL
    
    
    
    
    
    NET
    
    
    
    
    
    
    
    
    
    MISC.
    
    NETGROSS
    
    PROFIT
    
    SEVERANCE
    
    ROYALTY
    
    INTEREST
    
    ADMIN.
    
    INCOME/
    
    CASHINCOME
    
    TAX
    
    TAX
    
    PMTS
    
    INCOME
    
    EXPENSE
    
    EXPENSE
    
    DISTRIB1983
    
    
    2.721361
    
    
    
    0.316613
    
    
    
    0.155445
    
    
    
    2.249303
    
    
    
    0.019377
    
    
    
    0.086800
    
    
    
    0.000000
    
    
    
    2.1818801984
    
    
    3.496106
    
    
    
    0.323679
    
    
    
    0.196022
    
    
    
    2.976405
    
    
    
    0.031846
    
    
    
    0.155652
    
    
    
    0.000000
    
    
    
    2.8525991985
    
    
    2.853378
    
    
    
    0.190767
    
    
    
    0.171256
    
    
    
    2.491355
    
    
    
    0.021277
    
    
    
    0.169099
    
    
    
    -0.005487
    
    
    
    2.3380461986
    
    
    1.807003
    
    
    
    0.041149
    
    
    
    0.114513
    
    
    
    1.651341
    
    
    
    0.012242
    
    
    
    0.184580
    
    
    
    0.005487
    
    
    
    1.4844901987
    
    
    1.648950
    
    
    
    0.000209
    
    
    
    0.095558
    
    
    
    1.553183
    
    
    
    0.010601
    
    
    
    0.127094
    
    
    
    0.000000
    
    
    
    1.4366901988
    
    
    1.556021
    
    
    
    0.000077
    
    
    
    0.101561
    
    
    
    1.454383
    
    
    
    0.010753
    
    
    
    0.098526
    
    
    
    0.000000
    
    
    
    1.3666101989
    
    
    1.594196
    
    
    
    0.000028
    
    
    
    0.131330
    
    
    
    1.462838
    
    
    
    0.013627
    
    
    
    0.096295
    
    
    
    0.000000
    
    
    
    1.3801701990
    
    
    1.748059
    
    
    
    0.000000
    
    
    
    0.155821
    
    
    
    1.592238
    
    
    
    0.014058
    
    
    
    0.075026
    
    
    
    0.000000
    
    
    
    1.5312701991
    
    
    1.810596
    
    
    
    0.000000
    
    
    
    0.188955
    
    
    
    1.621641
    
    
    
    0.010622
    
    
    
    0.084643
    
    
    
    0.000000
    
    
    
    1.5476201992
    
    
    1.556025
    
    
    
    0.000000
    
    
    
    0.132087
    
    
    
    1.423938
    
    
    
    0.005520
    
    
    
    0.135228
    
    
    
    0.000000
    
    
    
    1.2942301993
    
    
    1.751674
    
    
    
    0.000000
    
    
    
    0.126197
    
    
    
    1.625477
    
    
    
    0.005316
    
    
    
    0.169163
    
    
    
    0.000000
    
    
    
    1.4616301994
    
    
    1.422338
    
    
    
    0.000000
    
    
    
    0.094300
    
    
    
    1.328038
    
    
    
    0.005172
    
    
    
    0.135390
    
    
    
    0.000000
    
    
    
    1.1978201995
    
    
    1.257833
    
    
    
    0.000000
    
    
    
    0.086219
    
    
    
    1.171614
    
    
    
    0.007424
    
    
    
    0.151878
    
    
    
    0.000000
    
    
    
    1.0271601996
    
    
    1.650891
    
    
    
    0.000000
    
    
    
    0.102044
    
    
    
    1.548847
    
    
    
    0.009748
    
    
    
    0.187465
    
    
    
    0.000000
    
    
    
    1.3711301997
    
    
    1.955335
    
    
    
    0.000000
    
    
    
    0.144324
    
    
    
    1.811011
    
    
    
    0.010812
    
    
    
    0.177263
    
    
    
    0.000000
    
    
    
    1.6445601998
    
    
    1.937789
    
    
    
    0.000000
    
    
    
    0.123769
    
    
    
    1.814020
    
    
    
    0.011159
    
    
    
    0.171521
    
    
    
    0.000000
    
    
    
    1.6536581999
    
    
    1.663391
    
    
    
    0.000000
    
    
    
    0.115700
    
    
    
    1.547691
    
    
    
    0.008112
    
    
    
    0.148838
    
    
    
    0.000000
    
    
    
    1.4069652000
    
    
    2.586743
    
    
    
    0.000000
    
    
    
    0.157354
    
    
    
    2.429389
    
    
    
    0.016044
    
    
    
    0.170794
    
    
    
    0.000000
    
    
    
    2.2746392001
    
    
    3.240755
    
    
    
    0.000000
    
    
    
    0.210965
    
    
    
    3.029790
    
    
    
    0.014627
    
    
    
    0.183788
    
    
    
    0.000000
    
    
    
    2.8606292002
    
    
    2.175093
    
    
    
    0.000000
    
    
    
    0.125845
    
    
    
    2.049248
    
    
    
    0.003150
    
    
    
    0.173568
    
    
    
    0.000000
    
    
    
    1.8788302003
    
    
    2.930078
    
    
    
    0.000000
    
    
    
    0.214244
    
    
    
    2.715834
    
    
    
    0.003272
    
    
    
    0.196541
    
    
    
    0.000000
    
    
    
    2.5225652004
    
    
    3.277066
    
    
    
    0.000000
    
    
    
    0.271605
    
    
    
    3.005461
    
    
    
    0.003421
    
    
    
    0.222941
    
    
    
    0.000000
    
    
    
    2.7859412005
    
    
    3.874801
    
    
    
    0.000000
    
    
    
    0.304563
    
    
    
    3.570238
    
    
    
    0.011804
    
    
    
    0.150250
    
    
    
    0.000000
    
    
    
    3.4317922006
    
    
    4.733425
    
    
    
    0.000000
    
    
    
    0.376823
    
    
    
    4.356602
    
    
    
    0.024294
    
    
    
    0.144170
    
    
    
    0.000000
    
    
    
    4.2367262007
    
    
    4.334040
    
    
    
    0.000000
    
    
    
    0.361711
    
    
    
    3.972329
    
    
    
    0.023849
    
    
    
    0.145689
    
    
    
    0.000000
    
    
    
    3.8504892008
    
    
    6.587048
    
    
    
    0.000000
    
    
    
    0.421450
    
    
    
    6.165598
    
    
    
    0.020735
    
    
    
    0.150146
    
    
    
    0.000000
    
    
    
    6.0361872009
    
    
    3.162408
    
    
    
    0.000000
    
    
    
    0.218949
    
    
    
    2.943459
    
    
    
    0.001744
    
    
    
    0.153550
    
    
    
    0.000000
    
    
    
    2.7916532010
    
    
    4.153492
    
    
    
    0.000000
    
    
    
    0.308146
    
    
    
    3.845346
    
    
    
    0.000306
    
    
    
    0.141111
    
    
    
    0.000000
    
    
    
    3.704541
  25




---



##### 



SABINE ROYALTY TRUST
 DISCUSSION OF TAX CONSIDERATIONS PERTAINING TO THE
OWNERSHIP OF UNITS IN SABINE ROYALTY TRUST
  Tax Background and WHFIT Information
    Effect of Escrow Arrangement
   A-1




---



##### 



Depletion
 Cost Depletion
    A-2




---



##### 



Percentage Depletion
   Adjustment to Basis
  Non-Passive Activity Income, Credits and Loss
  Revenue/Expense and Depletion Calculators
 www.sbr-sabineroyalty.com
 Nonresident Foreign Unit Holders
    A-3




---



##### 



Sale or Exchange of Units
   Backup Withholding
   A-4




---



##### 



Substantial Understatement Penalty
  State Tax
      A-5




---



##### 



A-6




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##### 



Florida
    
    
    
    Florida Department of Revenue5050 W. Tennessee StreetTallahassee, Florida 32399-0100(800) 352-3671www.myflorida.com/dor/taxesNew Mexico
    
    Individuals:
    
    State of New MexicoTaxation and Revenue Department1100 Saint Francis DriveP.O. Box 630Santa Fe, New Mexico 87504-0630(505) 827-0700, (505) 827-0822www.tax.state.nm.usCorporations:
    
    New Mexico Taxation and Revenue DepartmentAttention: Corporate Income and Franchise TaxP.O Box 25127Santa Fe, New Mexico 87504-5127(505) 827-0825www.tax.state.nm.usMississippi
    
    
    
    Mississippi State Tax CommissionBureau of RevenueP.O. Box 1033Jackson, Mississippi 39215-1033(601) 923-7000www.mstc.state.ms.usLouisiana
    
    Individuals:
    
    Department of Revenue and TaxationState of LouisianaP.O Box 201Baton Rouge, Louisiana 70821(225) 219-0102www.rev.state.la.usCorporations:
    
    Secretary of Revenue and TaxationState of LouisianaP.O. Box 201Baton Rouge, Louisiana 70821(225) 219-0067www.rev.state.la.usOklahoma
    
    Individuals:
    
    Oklahoma Tax CommissionP.O. Box 26800Oklahoma City, OK 73126-0800(405) 521-3160www.oktax.state.ok.usCorporations:
    
    Oklahoma Tax CommissionP.O. Box 26800Oklahoma City, Oklahoma 73126-0800(405) 521-3126www.oktax.state.ok.usTexas
    
    
    
    Texas Comptroller of Public AccountsP.O. Box 13528, Capitol StationAustin, Texas 78711-3528(800) 252-5555www.window.state.tx.us(SRT 2010 TAX)
 A-7




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#####