Wilmington Memorial Co. v. SILVERBROOK CEMETERY COMPANY

HERRMANN, Justice:

This is an appeal from a declaratory judgment of the Chancery Court holding that Silverbrook Cemetery Company (hereinafter “Silverbrook”) has the implied and incidental power, under its corporate charter, to sell bronze grave markers to purchasers of grave sites on an optional basis.

I

The careful opinion below, reported at Del.Ch., 287 A.2d 405, contains a statement of the facts to which only the following need be added: Silverbrook, as a for-profit corporation, pays all taxes, including in come taxes, except the real property taxes from which it is exempted by its corporate…