Commonwealth v. Woodlands Cemetery Co.

Flood, J.,

After considering carefully the many objections set forth therein, we are of the opinion that respondent’s petition to dismiss should be denied for the reasons discussed below.

1. In paragraph 5 respondent objects that the escheator fails to meet his statutory obligation to set forth the names and addresses of those persons who possess the property to be escheated, since he names only the Woodlands Cemetery Company as possessor. The objection is founded on the principle that in law a corporation does not possess the property of its shareholders. While this principle has been applied…