On August 13, 1995, about 1720 central daylight time, a Cessna A188B, N4940R, registered to Air Ag Service, Inc., struck wires and crashed near Muscle Shoals, Alabama, while on a 14 CFR Part 137 aerial application flight. Visual meteorological conditions prevailed at the time and no flight plan was filed. The aircraft was destroyed and the commercial-rated pilot was fatally injured. The flight originated from Florence, Alabama, about 1700. A witness observed the aircraft spraying cotton fields. As the aircraft made a pass from north to south he observed a flash out of the corner of his eye and then observed the flames coming from the aircraft wreckage. Examination of the crash site by an FAA inspector showed the vertical stabilizer of the aircraft had contacted an electrical transmission line as the aircraft approached a cotton field to spray. The aircraft crashed about 50 feet from the electrical lines and a postcrash fire erupted and destroyed the aircraft. Postmortem examination of the pilot was performed by Kenneth E. Warner, M.D., Tuscaloosa, Alabama. The cause of death was attributed to multiple blunt trauma injuries. No findings which could be considered causal to the accident were reported. Postmortem toxicology testing on specimens obtained from the pilot was performed by Dr. Dennis V. Canfield, FAA Toxicology Unit, Oklahoma City, Oklahoma. The tests were negative for ethanol alcohol, basic, acidic, and neutral drugs. An NTSB Pilot/Operator Aircraft Accident Report (6120.1/2), was sent to representatives of the operator. The completed report was not returned to NTSB. Logbook records on the aircraft and pilot were requested by FAA and NTSB following the accident. The operator did not produce the logbook records for examination.