On August 18, 1999, at 1930 central daylight time (cdt), a Cessna A188B, N136MC, operated by a commercial pilot was destroyed when the airplane's empennage was severed by a power line, while maneuvering during an aerial application pass over a farm field. The airplane subsequently impacted in a field, 250 feet north of the power line. Visual meteorological conditions prevailed at the time of the accident. The aerial application flight was being conducted under 14 CFR Part 137. There was no flight plan on file. The pilot sustained minor injuries in the accident. The local flight departed Utica, Nebraska, at 1830 cdt. In his written statement, the pilot said that he had been spraying several corn fields and flying under the power lines. On a pass heading northbound, and flying under power lines, the pilot said that the tail of the airplane caught the bottom wire, tearing the tail off and flipping the airplane on its back. A Federal Aviation Administration (FAA) inspector examined the airplane at the accident site on August 18, 1999. The airplane was found resting inverted in a farm field located 4 miles west- southwest of Seward, Nebraska. An east-west running power line was located 250 feet south of the airplane's main wreckage. One of the wires showed fraying and unraveling. The airplane's empennage was found on the ground just north of the power lines. The empennage had been broken from the fuselage just forward of the vertical stabilizer. The airplane's propeller and right main landing gear were broken off and embedded in mud. The airplane's engine and cowling were separated from the fuselage just forward of the cockpit, and were also embedded in mud. The airplane's right wing was severed at the wing root, and preceded the main wreckage by 20 feet. The main wreckage consisted of the airplane's fuselage, cockpit and left wing. The airplane's left wing was bent aft. The fuselage was crushed inward and aft. The roll cage and cockpit were intact. Flight control continuity was confirmed. Examination of the airplane's engine, engine controls, or other airplane systems revealed no anomalies.