National Cemetery Ass'n v. Benson

The question in this ease is whether certain land owned by the plaintiff is exempt from taxation under Article X, Section 6 of the Missouri Constitution which provides that cemeteries shall be exempt from taxation.

The plaintiff was incorporated in June, 1911, pursuant to the laws relating to manufacturing and business corporations, under the name “National Securities Company of St. Louis” with a capital stock of $20,000, which was later increased to $250,000. Its charter empowered it to deal in real estate, to subdivide the same into lots for residence, business, cemetery, park or other…