Laureldale Cemetery Ass'n v. Matthews

Shanaman, J.,

Pleadings and issues

The pleadings are: (1) Bill in equity by a cemetery association praying for a decree of exemption from taxation, and (2) defendants’ answers settingup (ct) that some of the land is not exemptible for the reason that it is not used for cemetery purposes, and (6) that none of plaintiff’s land is exemptible for the reason that it is all used or held for private or corporate profit.

The issues are: (1) Whether the nonuse for cemetery purposes of some of plaintiff’s land affects its right of exemption and to what extent, and (2) whether or not plaintiff’s land is in…