POWER OF ATTORNEY
                                -----------------


The  undersigned   trustee  of  the  Heritage  Cash  Trust,   Heritage   Capital
Appreciation Trust,  Heritage Growth and Income Trust, Heritage Income Trust and
Heritage Series Trust, each a Massachusetts business trust (the "Trusts"),  does
hereby constitute and appoint Richard K. Riess,  K.C. Clark,  Andrea N. Mullins,
Clifford J.  Alexander  and Robert J. Zutz,  the true and lawful  attorneys  and
agents of the undersigned,  with full power of  substitution,  to do any and all
acts and things and  execute  any and all  instruments  that said  attorneys  or
agents,  may deem  necessary or advisable or which may be required to enable the
Trusts to comply with the  Securities  Act of 1933, as amended,  the  Investment
Company  Act of  1940,  as  amended,  the  laws of the  jurisdictions  in  which
securities of the Trusts may be offered and sold, and any rules, regulations, or
requirements  of the  Securities  and  Exchange  Commission  ("SEC"),  or of the
securities  commission  or other  agency  of any such  jurisdiction  in  respect
thereof,  in connection with the registration for sale of their securities under
the Securities Act of 1933, as amended,  and the registration and qualification,
under the securities laws of any such jurisdiction,  including specifically, but
without  limiting the  generality of the  foregoing,  the power and authority to
sign  in the  name  and  on  behalf  of the  undersigned  trustee,  the  Trusts'
Registration Statements on Form N-1A and any registration statement on any other
form adopted by the SEC, any amendments or  post-effective  amendments of any of
the foregoing and the applicable form of any such jurisdiction,  with respect to
each Trust and its Shares of  Beneficial  Interest  to be filed with the SEC and
the securities  commission or other agency of any such  jurisdiction  under said
Acts,   any  and  all  amendments   and   supplements  to  said   amendments  or
post-effective  amendments and any other  instruments or documents filed as part
of  or  in  connection  with  said  Registration  Statements,   amendments,   or
supplements;  and the  undersigned  does hereby ratify and confirm all that said
attorneys  and  agents,  or any of them,  shall do or cause to be done by virtue
thereof.

         IN WITNESS WHEREOF, the undersigned has subscribed these presents as of
this 14th day of November, 2003.



                                         /s/William J. Meurer
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                                         William J. Meurer