5. Laura Tyler died on November 10, 1944. Plaintiff thereupon implemented the above-quoted Paragraph FIFTH of her Will by placing $20,000.00 from her estate into a trust account (No. 62574) titled 'Laura Tyler Trust #3.'
6. Since the death of Laura Tyler, Plaintiff has, as provided by the terms of the Laura Tyler Trust, caused distributions to be made from such Trust to the Cemetery Company each year. Aside from trustees' commissions, taxes, and other expenses of administration, no payment has ever been made from the Laura Tyler Trust other than to the Cemetery Company. The Cemetery Company has never placed such distributions received from the Laura Tyler Trust in a separate account or otherwise segregated them. Rather, it has deposited them in a regular checking account, which it calls its 'General Fund.' Since 1956, income from four other sources, in addition to the Laura Tyler Trust, has been regularly received and deposited in this General Fund. The first additional source of income is the John J. Tyler Trust. The second source is a pooled trust, the result of a court order in 1956 which consolidated 64 small private trusts. The third source is a statutory perpetual care fund. Since 1933, a Pennsylvania statute
has required the Cemetery Company, whenever it sells a lot or lots, to set aside a prescribed percentage (originally 10%, now 15%) of the proceeds from the sale into a perpetual care fund, which may be administered by a trustee. The Cemetery Company's practice has always been to set aside 50% of the proceeds, more than the statutory requirement. Income from investment of assets of the fund, when it is paid over to the Cemetery Company, is required by the statute to be used for care of the various lots. That portion of the proceeds from the sale of lots which is not set aside into the statutory perpetual care fund, the Cemetery Company deposits directly in its General Fund. This is the fourth additional source of income to the General Fund besides distributions from the Laura Tyler Trust.
7. Money in the above-described General Fund of the Cemetery Company is expended solely for flowers for the John J. Tyler Mausoleum and for the maintenance of the cemetery, and for no other purpose. This is the only money which is expended by the Cemetery Company for maintenance of the cemetery. Since 1957, expenses of maintenance have included a caretaker's salary, taxes and insurance on the caretaker's residence, repairs and purchases of equipment, and supplies. Prior to 1957, the Cemetery Company did not have a full-time employee responsible for maintenance. Instead, it hired various independent contractors on a per-job basis to do the work. Records of the Cemetery Company's General Fund show that since the death of Laura Tyler in 1944 until the present time, specific disbursements have been made from the Fund each year for placement of flowers about the John J. Tyler Mausoleum. These specific disbursements have averaged about $60.00 per year. The records of the Fund do not show any other disbursement specifically for maintenance of the Mausoleum since 1957. The records since then do show various general disbursements, such as for the caretaker's salary, and since maintenance of the cemetery grounds includes maintenance of the Mausoleum, a portion of each such general disbursement is attributable to maintenance of the Mausoleum. Of the income received from the Laura Tyler Trust each year, whatever the Cemetery does not spend on the Mausoleum, including the cost of flowers, it uses for its general expenses of maintenance, including upkeep of the cemetery grounds. No payment or portion thereof received by the Cemetery Company from the Laura Tyler Trust has ever been used other than for maintenance of the John J. Tyler Mausoleum or of the cemetery.
8. During the two years ended September 30, 1962 and September 30, 1963, total amounts of $3,630.40 and $3,570.78, respectively, were received by the Cemetery Company from the sources described in Paragraph 6 and placed in its General Fund. The amounts of income from each of the various sources were as follows:
Year Ended Year Ended
Source 9/30/62 9/30/63
Laura Tyler Trust $ 903.99 $ 683.17
John J. Tyler Trust 1,030.67 1,082.63
Pooled Trust 502.67 526.19
Statutory Perpetual Care Fund 893.07 978.79
Sales of Lots * 300.00 300.00
Totals $ 3,630.40 $ 3,570.78
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