DURABLE POWER OF ATTORNEY

	I, Roger A. Atkinson, do hereby appoint each of
Thomas B. Winmill, Russell Kamerman, and Donald Klimoski II,
my attorneys-in-fact TO ACT JOINTLY, SEVERALLY, OR IN ANY
OTHER COMBINATION, IN MY NAME, PLACE AND STEAD in any way
which I myself could do, if I were personally present,
with respect to the following matters:

1.	execute for and on behalf of the undersigned,
in the undersigned's capacity as an individual, officer,
director and/or trustee of Dividend and Income Fund, Foxby Corp.,
Midas Series Trust and any future company or other entity
("Companies"): Forms 3, 4, 5, Form 144, forms and schedules,
proxy statements, registration statements and all amendments
and supplements thereto, and all exhibits and other
documents necessary or incidental in connection
therewith, and all other documents in accordance
with all rules under the Securities Exchange Act
of 1934, Securities Act of 1933, Investment Company
Act of 1940, Investment Advisers Act of 1940, and
all other applicable law (the "Documents");

2.	do and perform any and all acts for and
on behalf of the undersigned which may be necessary
or desirable to complete and execute any such Documents
and file same with the United States Securities and Exchange
Commission and any stock exchange, clearing firm, registrar
or transfer agent, as appropriate, or similar authority, and

3.	take any other action of any type whatsoever in
connection with the foregoing which, in the opinion of
such attorney-in-fact, may be of benefit to, in the best
interest of, or legally required by, the undersigned, it
being understood that the documents executed by such
attorney-in-fact on behalf of the undersigned pursuant
to this Durable Power of Attorney shall be in such form
and shall contain such terms and conditions as such
attorney-in-fact may approve in such attorney-in-fact's discretion.

The undersigned hereby grants to each such attorney-in-fact
full power and authority to do and perform any and every act
and thing whatsoever requisite, necessary or proper to be
done in the exercise of any of the rights and powers herein
granted, as fully to all intents and purposes as the
undersigned might or could do if personally present, with
full power of substitution or revocation, hereby ratifying
and confirming such attorney-in-fact, or such attorney-in-fact's
substitute or substitutes, shall lawfully do or cause to be done
by virtue of this power of attorney and the rights and powers
herein granted.  The undersigned hereby acknowledges that the
foregoing attorneys-in-fact, in serving in such capacity at
the request of the undersigned, are not assuming, nor are the
Companies assuming, any of the undersigned responsibilities to
comply with the rules of the Securities Exchange Act of 1934,
the Securities Act of 1933, Investment Company Act of 1940,
Investment Advisers Act of 1940, or any other applicable law.

Should individual provisions of this Durable Power of Attorney
be or become null and void, invalid, contestable, or otherwise
inconsistent with applicable law, the remaining provisions will
remain unaffected and are to be interpreted and/or amended in such
a way that the intended objective of this Durable Power of Attorney
may still be achieved as precisely as possible and within the scope
of applicable law. Similarly, to the extent this Durable Power of
Attorney omits any language required to be included under applicable
law, such language shall be deemed incorporated by reference herein
and this Durable Power of Attorney shall be interpreted and/or amended
in such a way that its intended objective may still be achieved as
precisely as possible and within the scope of applicable law.

This Durable Power of Attorney shall not be affected by my
subsequent disability or incompetence.

To induce any third party to act hereunder, I hereby agree that
any third party receiving a duly executed copy or facsimile of this
instrument may act hereunder, and that revocation or termination
hereof shall be ineffective as to such third party unless and until
actual notice or knowledge of such revocation or termination shall
have been received by such third party, and I for myself and my heirs,
executors, legal representatives and assigns, hereby agree to indemnify
and hold harmless any such third party from and against any and all claims
that may arise against such third party by reason of such third party
having relied on the provisions of this instrument.

	This Durable Power of Attorney may be revoked by me at any time.

	IN WITNESS WHEREOF, I have hereunto signed
my name this 19th day of November, 2020.




/s/ Roger A. Atkinson
Roger A. Atkinson




STATE OF WA			)
					)  ss
COUNTY OF Clark			)

	On 19 Nov, 2020 before me personally came
Roger A. Atkinson, the individual described in, and
who executed the foregoing instrument, and he acknowledged
to me that he executed the same.


Sworn to before me this
19 day of Nov, 2020.



/s/ Elizabeth E Villanueva
Notary Public