Exhibit 10.24

                           JANUS AMERICAN GROUP, INC.

                                POWER OF ATTORNEY

                                   Form 10-KSB
                                       for
                                   Year Ended
                                December 31, 1997

      KNOW  ALL MEN BY THESE  PRESENTS,  that the  undersigned  Director  and/or
Officer of Janus American Group, Inc. ("Janus"), a Delaware corporation,  hereby
constitutes and appoints James E. Bishop, his true and lawful attorney and agent
(with full power of substitution), in the name and on behalf of the undersigned,
to do any and all acts and things and execute any and all  instruments  that the
said  attorney  and agent may deem  necessary  or  advisable  to enable Janus to
comply with the Securities  Exchange Act of 1934, as amended,  and any rules and
regulations  and  requirements  of the  Securities  and Exchange  Commission  in
respect thereof, in connection with the filing of Form 10-KSB of Janus under the
Securities  Exchange  Act of 1934,  as  amended,  and the rules and  regulations
thereunder,  including specifically,  but without limiting the generality of the
foregoing, the power and authority to sign the name of the undersigned in his or
her capacity as Director  and/or Officer of Janus to the Form 10-KSB to be filed
with the  Securities and Exchange  Commission,  to any and all amendments to the
said Form 10-KSB and to any and all instruments and documents filed as a part of
or in  connection  with the said  Form  10-KSB  or  amendments  thereto;  HEREBY
RATIFYING AND  CONFIRMING all that the said attorney and agent shall do or cause
to be done by virtue hereof.

      IN WITNESS  WHEREOF,  the undersigned  has subscribed  these presents this
20th day of March 1998.

                                          /s/  Louis S. Beck
                                          --------------------------------
                                          Louis S. Beck
                                          Chairman

Attest:
________________________________



<PAGE>

                           JANUS AMERICAN GROUP, INC.

                                POWER OF ATTORNEY

                                   Form 10-KSB
                                       for
                                   Year Ended
                                December 31, 1997

      KNOW  ALL MEN BY THESE  PRESENTS,  that the  undersigned  Director  and/or
Officer of Janus American Group, Inc. ("Janus"), a Delaware corporation,  hereby
constitutes and appoints James E. Bishop, his true and lawful attorney and agent
(with full power of substitution), in the name and on behalf of the undersigned,
to do any and all acts and things and execute any and all  instruments  that the
said  attorney  and agent may deem  necessary  or  advisable  to enable Janus to
comply with the Securities  Exchange Act of 1934, as amended,  and any rules and
regulations  and  requirements  of the  Securities  and Exchange  Commission  in
respect thereof, in connection with the filing of Form 10-KSB of Janus under the
Securities  Exchange  Act of 1934,  as  amended,  and the rules and  regulations
thereunder,  including specifically,  but without limiting the generality of the
foregoing, the power and authority to sign the name of the undersigned in his or
her capacity as Director  and/or Officer of Janus to the Form 10-KSB to be filed
with the  Securities and Exchange  Commission,  to any and all amendments to the
said Form 10-KSB and to any and all instruments and documents filed as a part of
or in  connection  with the said  Form  10-KSB  or  amendments  thereto;  HEREBY
RATIFYING AND  CONFIRMING all that the said attorney and agent shall do or cause
to be done by virtue hereof.

      IN WITNESS  WHEREOF,  the undersigned  has subscribed  these presents this
20th day of March 1998.

                                          /s/  Harry G. Yeaggy
                                          --------------------------------
                                          Harry G. Yeaggy
                                          Vice Chairman

Attest:
________________________________



<PAGE>

                           JANUS AMERICAN GROUP, INC.

                                POWER OF ATTORNEY

                                   Form 10-KSB
                                       for
                                   Year Ended
                                December 31, 1997

      KNOW  ALL MEN BY THESE  PRESENTS,  that the  undersigned  Director  and/or
Officer of Janus American Group, Inc. ("Janus"), a Delaware corporation,  hereby
constitutes and appoints James E. Bishop, his true and lawful attorney and agent
(with full power of substitution), in the name and on behalf of the undersigned,
to do any and all acts and things and execute any and all  instruments  that the
said  attorney  and agent may deem  necessary  or  advisable  to enable Janus to
comply with the Securities  Exchange Act of 1934, as amended,  and any rules and
regulations  and  requirements  of the  Securities  and Exchange  Commission  in
respect thereof, in connection with the filing of Form 10-KSB of Janus under the
Securities  Exchange  Act of 1934,  as  amended,  and the rules and  regulations
thereunder,  including specifically,  but without limiting the generality of the
foregoing, the power and authority to sign the name of the undersigned in his or
her capacity as Director  and/or Officer of Janus to the Form 10-KSB to be filed
with the  Securities and Exchange  Commission,  to any and all amendments to the
said Form 10-KSB and to any and all instruments and documents filed as a part of
or in  connection  with the said  Form  10-KSB  or  amendments  thereto;  HEREBY
RATIFYING AND  CONFIRMING all that the said attorney and agent shall do or cause
to be done by virtue hereof.

      IN WITNESS  WHEREOF,  the undersigned  has subscribed  these presents this
20th day of March 1998.

                                          /s/  Arthur Lubell
                                          --------------------------------
                                          Arthur Lubell
                                          Director

Attest:
________________________________




<PAGE>

                           JANUS AMERICAN GROUP, INC.

                                POWER OF ATTORNEY

                                   Form 10-KSB
                                       for
                                   Year Ended
                                December 31, 1997

      KNOW  ALL MEN BY THESE  PRESENTS,  that the  undersigned  Director  and/or
Officer of Janus American Group, Inc. ("Janus"), a Delaware corporation,  hereby
constitutes and appoints James E. Bishop, his true and lawful attorney and agent
(with full power of substitution), in the name and on behalf of the undersigned,
to do any and all acts and things and execute any and all  instruments  that the
said  attorney  and agent may deem  necessary  or  advisable  to enable Janus to
comply with the Securities  Exchange Act of 1934, as amended,  and any rules and
regulations  and  requirements  of the  Securities  and Exchange  Commission  in
respect thereof, in connection with the filing of Form 10-KSB of Janus under the
Securities  Exchange  Act of 1934,  as  amended,  and the rules and  regulations
thereunder,  including specifically,  but without limiting the generality of the
foregoing, the power and authority to sign the name of the undersigned in his or
her capacity as Director  and/or Officer of Janus to the Form 10-KSB to be filed
with the  Securities and Exchange  Commission,  to any and all amendments to the
said Form 10-KSB and to any and all instruments and documents filed as a part of
or in  connection  with the said  Form  10-KSB  or  amendments  thereto;  HEREBY
RATIFYING AND  CONFIRMING all that the said attorney and agent shall do or cause
to be done by virtue hereof.

      IN WITNESS  WHEREOF,  the undersigned  has subscribed  these presents this
20th day of March 1998.

                                          /s/  Richard P. Lerner
                                          --------------------------------
                                          Richard P. Lerner
                                          Director

Attest:
________________________________




<PAGE>

                           JANUS AMERICAN GROUP, INC.

                                POWER OF ATTORNEY

                                   Form 10-KSB
                                       for
                                   Year Ended
                                December 31, 1997

      KNOW  ALL MEN BY THESE  PRESENTS,  that the  undersigned  Director  and/or
Officer of Janus American Group, Inc. ("Janus"), a Delaware corporation,  hereby
constitutes and appoints James E. Bishop, his true and lawful attorney and agent
(with full power of substitution), in the name and on behalf of the undersigned,
to do any and all acts and things and execute any and all  instruments  that the
said  attorney  and agent may deem  necessary  or  advisable  to enable Janus to
comply with the Securities  Exchange Act of 1934, as amended,  and any rules and
regulations  and  requirements  of the  Securities  and Exchange  Commission  in
respect thereof, in connection with the filing of Form 10-KSB of Janus under the
Securities  Exchange  Act of 1934,  as  amended,  and the rules and  regulations
thereunder,  including specifically,  but without limiting the generality of the
foregoing, the power and authority to sign the name of the undersigned in his or
her capacity as Director  and/or Officer of Janus to the Form 10-KSB to be filed
with the  Securities and Exchange  Commission,  to any and all amendments to the
said Form 10-KSB and to any and all instruments and documents filed as a part of
or in  connection  with the said  Form  10-KSB  or  amendments  thereto;  HEREBY
RATIFYING AND  CONFIRMING all that the said attorney and agent shall do or cause
to be done by virtue hereof.

      IN WITNESS  WHEREOF,  the undersigned  has subscribed  these presents this
20th day of March 1998.

                                          /s/  Vincent W. Hatala, Jr.
                                          --------------------------------
                                          Vincent W. Hatala, Jr.
                                          Director

Attest:
________________________________



<PAGE>

                           JANUS AMERICAN GROUP, INC.

                                POWER OF ATTORNEY

                                   Form 10-KSB
                                       for
                                   Year Ended
                                December 31, 1997

      KNOW  ALL MEN BY THESE  PRESENTS,  that the  undersigned  Director  and/or
Officer of Janus American Group, Inc. ("Janus"), a Delaware corporation,  hereby
constitutes and appoints James E. Bishop, his true and lawful attorney and agent
(with full power of substitution), in the name and on behalf of the undersigned,
to do any and all acts and things and execute any and all  instruments  that the
said  attorney  and agent may deem  necessary  or  advisable  to enable Janus to
comply with the Securities  Exchange Act of 1934, as amended,  and any rules and
regulations  and  requirements  of the  Securities  and Exchange  Commission  in
respect thereof, in connection with the filing of Form 10-KSB of Janus under the
Securities  Exchange  Act of 1934,  as  amended,  and the rules and  regulations
thereunder,  including specifically,  but without limiting the generality of the
foregoing, the power and authority to sign the name of the undersigned in his or
her capacity as Director  and/or Officer of Janus to the Form 10-KSB to be filed
with the  Securities and Exchange  Commission,  to any and all amendments to the
said Form 10-KSB and to any and all instruments and documents filed as a part of
or in  connection  with the said  Form  10-KSB  or  amendments  thereto;  HEREBY
RATIFYING AND  CONFIRMING all that the said attorney and agent shall do or cause
to be done by virtue hereof.

      IN WITNESS  WHEREOF,  the undersigned  has subscribed  these presents this
20th day of March 1998.

                                          /s/  Lucille Hart-Brown
                                          --------------------------------
                                          Lucille Hart-Brown
                                          Director

Attest:
________________________________




<PAGE>

                           JANUS AMERICAN GROUP, INC.

                                POWER OF ATTORNEY

                                   Form 10-KSB
                                       for
                                   Year Ended
                                December 31, 1997

      KNOW  ALL MEN BY THESE  PRESENTS,  that the  undersigned  Director  and/or
Officer of Janus American Group, Inc. ("Janus"), a Delaware corporation,  hereby
constitutes and appoints James E. Bishop, his true and lawful attorney and agent
(with full power of substitution), in the name and on behalf of the undersigned,
to do any and all acts and things and execute any and all  instruments  that the
said  attorney  and agent may deem  necessary  or  advisable  to enable Janus to
comply with the Securities  Exchange Act of 1934, as amended,  and any rules and
regulations  and  requirements  of the  Securities  and Exchange  Commission  in
respect thereof, in connection with the filing of Form 10-KSB of Janus under the
Securities  Exchange  Act of 1934,  as  amended,  and the rules and  regulations
thereunder,  including specifically,  but without limiting the generality of the
foregoing, the power and authority to sign the name of the undersigned in his or
her capacity as Director  and/or Officer of Janus to the Form 10-KSB to be filed
with the  Securities and Exchange  Commission,  to any and all amendments to the
said Form 10-KSB and to any and all instruments and documents filed as a part of
or in  connection  with the said  Form  10-KSB  or  amendments  thereto;  HEREBY
RATIFYING AND  CONFIRMING all that the said attorney and agent shall do or cause
to be done by virtue hereof.

      IN WITNESS  WHEREOF,  the undersigned  has subscribed  these presents this
27th day of March 1998.

                                          /s/  Anthony Pacchia
                                          --------------------------------
                                          Anthony Pacchia
                                          Director

Attest:
________________________________




<PAGE>

                           JANUS AMERICAN GROUP, INC.

                                POWER OF ATTORNEY

                                   Form 10-KSB
                                       for
                                   Year Ended
                                December 31, 1997

      KNOW  ALL MEN BY THESE  PRESENTS,  that the  undersigned  Director  and/or
Officer of Janus American Group, Inc. ("Janus"), a Delaware corporation,  hereby
constitutes and appoints James E. Bishop, his true and lawful attorney and agent
(with full power of substitution), in the name and on behalf of the undersigned,
to do any and all acts and things and execute any and all  instruments  that the
said  attorney  and agent may deem  necessary  or  advisable  to enable Janus to
comply with the Securities  Exchange Act of 1934, as amended,  and any rules and
regulations  and  requirements  of the  Securities  and Exchange  Commission  in
respect thereof, in connection with the filing of Form 10-KSB of Janus under the
Securities  Exchange  Act of 1934,  as  amended,  and the rules and  regulations
thereunder,  including specifically,  but without limiting the generality of the
foregoing, the power and authority to sign the name of the undersigned in his or
her capacity as Director  and/or Officer of Janus to the Form 10-KSB to be filed
with the  Securities and Exchange  Commission,  to any and all amendments to the
said Form 10-KSB and to any and all instruments and documents filed as a part of
or in  connection  with the said  Form  10-KSB  or  amendments  thereto;  HEREBY
RATIFYING AND  CONFIRMING all that the said attorney and agent shall do or cause
to be done by virtue hereof.

      IN WITNESS  WHEREOF,  the undersigned  has subscribed  these presents this
20th day of March 1998.

                                          /s/  C. Scott Bartlett, Jr.
                                          --------------------------------
                                          C. Scott Bartlett, Jr.
                                          Director

Attest:
________________________________




<PAGE>

                           JANUS AMERICAN GROUP, INC.

                                POWER OF ATTORNEY

                                   Form 10-KSB
                                       for

                                   Year Ended
                                December 31, 1997

      KNOW  ALL MEN BY THESE  PRESENTS,  that the  undersigned  Director  and/or
Officer of Janus American Group, Inc. ("Janus"), a Delaware corporation,  hereby
constitutes and appoints James E. Bishop, his true and lawful attorney and agent
(with full power of substitution), in the name and on behalf of the undersigned,
to do any and all acts and things and execute any and all  instruments  that the
said  attorney  and agent may deem  necessary  or  advisable  to enable Janus to
comply with the Securities  Exchange Act of 1934, as amended,  and any rules and
regulations  and  requirements  of the  Securities  and Exchange  Commission  in
respect thereof, in connection with the filing of Form 10-KSB of Janus under the
Securities  Exchange  Act of 1934,  as  amended,  and the rules and  regulations
thereunder,  including specifically,  but without limiting the generality of the
foregoing, the power and authority to sign the name of the undersigned in his or
her capacity as Director  and/or Officer of Janus to the Form 10-KSB to be filed
with the  Securities and Exchange  Commission,  to any and all amendments to the
said Form 10-KSB and to any and all instruments and documents filed as a part of
or in  connection  with the said  Form  10-KSB  or  amendments  thereto;  HEREBY
RATIFYING AND  CONFIRMING all that the said attorney and agent shall do or cause
to be done by virtue hereof.

      IN WITNESS  WHEREOF,  the undersigned  has subscribed  these presents this
20th day of March 1998.

                                          /s/  Michael M. Nanosky
                                          --------------------------------
                                          Michael M. Nanosky
                                          President of Hotel Operations
                                          and Director

Attest:
________________________________





<PAGE>

                           JANUS AMERICAN GROUP, INC.

                                POWER OF ATTORNEY

                                   Form 10-KSB
                                       for
                                   Year Ended
                                December 31, 1997

      KNOW  ALL MEN BY THESE  PRESENTS,  that the  undersigned  Director  and/or
Officer of Janus American Group, Inc. ("Janus"), a Delaware corporation,  hereby
constitutes and appoints James E. Bishop, his true and lawful attorney and agent
(with full power of substitution), in the name and on behalf of the undersigned,
to do any and all acts and things and execute any and all  instruments  that the
said  attorney  and agent may deem  necessary  or  advisable  to enable Janus to
comply with the Securities  Exchange Act of 1934, as amended,  and any rules and
regulations  and  requirements  of the  Securities  and Exchange  Commission  in
respect thereof, in connection with the filing of Form 10-KSB of Janus under the
Securities  Exchange  Act of 1934,  as  amended,  and the rules and  regulations
thereunder,  including specifically,  but without limiting the generality of the
foregoing, the power and authority to sign the name of the undersigned in his or
her capacity as Director  and/or Officer of Janus to the Form 10-KSB to be filed
with the  Securities and Exchange  Commission,  to any and all amendments to the
said Form 10-KSB and to any and all instruments and documents filed as a part of
or in  connection  with the said  Form  10-KSB  or  amendments  thereto;  HEREBY
RATIFYING AND  CONFIRMING all that the said attorney and agent shall do or cause
to be done by virtue hereof.

      IN WITNESS  WHEREOF,  the undersigned  has subscribed  these presents this
20th day of March 1998.

                                          /s/  Paul Tipps
                                          --------------------------------
                                          Paul Tipps
                                          Director

Attest:
________________________________




<PAGE>

                           JANUS AMERICAN GROUP, INC.

                                POWER OF ATTORNEY

                                   Form 10-KSB
                                       for
                                   Year Ended
                                December 31, 1997

      KNOW  ALL MEN BY THESE  PRESENTS,  that the  undersigned  Director  and/or
Officer of Janus American Group, Inc. ("Janus"), a Delaware corporation,  hereby
constitutes and appoints James E. Bishop, his true and lawful attorney and agent
(with full power of substitution), in the name and on behalf of the undersigned,
to do any and all acts and things and execute any and all  instruments  that the
said  attorney  and agent may deem  necessary  or  advisable  to enable Janus to
comply with the Securities  Exchange Act of 1934, as amended,  and any rules and
regulations  and  requirements  of the  Securities  and Exchange  Commission  in
respect thereof, in connection with the filing of Form 10-KSB of Janus under the
Securities  Exchange  Act of 1934,  as  amended,  and the rules and  regulations
thereunder,  including specifically,  but without limiting the generality of the
foregoing, the power and authority to sign the name of the undersigned in his or
her capacity as Director  and/or Officer of Janus to the Form 10-KSB to be filed
with the  Securities and Exchange  Commission,  to any and all amendments to the
said Form 10-KSB and to any and all instruments and documents filed as a part of
or in  connection  with the said  Form  10-KSB  or  amendments  thereto;  HEREBY
RATIFYING AND  CONFIRMING all that the said attorney and agent shall do or cause
to be done by virtue hereof.

      IN WITNESS  WHEREOF,  the undersigned  has subscribed  these presents this
24th day of March 1998.

                                          /s/  Peter G. Aylward
                                          --------------------------------
                                          Peter G. Aylward
                                          Director

Attest:
________________________________