Laureldale Cemetery Ass'n v. Matthews

Dissenting opinion

Schaeffer, P. J.,

September 4, 1945. — After careful

consideration I have come to the conclusion that the exceptions to the chancellor’s decision should be sustained. Plaintiff claims that the lands in question are exempted from taxation by paragraph (b) of section 204 of The General County Assessment Law of May 22, 1933, P. L. 853, 72 PS §5020-204, which is as follows: “The following property shall be exempt from all county, city, borough, town, township, road, poor and school tax, to wit: . . .

“(6) All burial grounds and all mausoleums, vaults, crypts or structures intended…