State ex rel. Willow Monument Works, Inc. v. Mountain Grove Cemetery Ass'n

I cannot agree with the majority conclusion. Both the law and reason compel a different result. “The general rule is that a valid charity is established where the purpose for which it is created is the maintenance or repair of a public cemetery .... Ownership of the cemetery by a private corporation does not make this rule inapplicable if the corporation is not for profit and the cemetery is for public use.” 15 Am. Jur. 2d, Charities, § 83; see Hopkins v. Grimshaw, 165 U.S. *460342, 352, 17 S. Ct. 401, 41 L. Ed. 739; annot., 47 A.L.R.2d 596, 600. On the other hand, gifts for the maintenance…