CEMETERIES, ENDOWMENT CARE ‑- CONTRIBUTION TO ENDOWMENT CARE FUND

CEMETERIES, ENDOWMENT CARE ‑- CONTRIBUTION TO ENDOWMENT CARE FUND.

Endowment care cemeteries are required to deposit $5.00 for each niche sold and $3.00 for each crypt sold into their endowment care fund.

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                                                                   May 18, 1954

Mr. C. S. Harley,Chairman
Cemetery Board of the Stateof Washington
11,111 Aurora
Seattle 33, Washington                                                                                         Cite as:  AGO 53-55 No. 259

Dear Sir:

            You have asked our opinion as to what deposit to the endowment care fund is required upon the sale of niches and crypts by endowment care cemeteries.

            Our conclusion is that endowment care cemeteries are required to deposit $5.00 for each niche sold and $3.00 for each crypt sold into their endowment care funds.

                                                                     ANALYSIS

            The applicable statute is RCW 68.40.010 (section 4, chapter 290, Laws of 1953).  It provides:

            "An endowment care cemetery is one which deposits in its endowment care fund not less than the following amounts for plots sold: Ten percent of the gross sales price, with a minimum of ten dollars for each adult grave; five dollars for each niche; and thirty  [[Orig. Op. Page 2]] dollars for each crypt."

            It appears that the intention of the legislature was:

            (a) In connection with the sale of adult graves, to require a deposit in the endowment fund of ten percent of the gross sales price, but not less than a minimum of $10.00 for each grave sold.

            (b) In connection with the sale of niches, to require a deposit of $5.00 for each sale.

            (c) In connection with the sale of crypts, to require a deposit of $30.00 for each sale.  Such a construction gives meaning to the punctuation used by the legislature.

            We conclude that endowment care cemeteries are required to deposit $5.00 for each niche sold and $30.00 for each crypt sold in the endowment care fund.

Very truly yours,

DON EASTVOLD
Attorney General

E. ALBERT MORRISON
Assistant Attorney General