PT OF NE SW, SEC 20-142-31 DESC AS FOL: COM AT THE NE COR OF THE NE SW, AND THENCE RUNNING SLY ALONG THE 1/4 SEC LINE A DIST OF 300 FT TO A PT, AND THENCE RUNNING WLY PAR TO THE NLY 1/4 SEC LINE A DIST OF 175 FT TO A PT, THENCE RUNNING ELY ALONG THE 1/4