Graveyards can sell headstones, court rules

The High Court has ruled that the charity which operates five Dublin graveyards is entitled to set up a company to engage in the manufacture and sale of headstones.

On that basis, Ms Justice Mary Laffoy yesterday dismissed a claim by Pierce, trading as Swords Memorials and Andrew Pierce Monument, that the Dublin Cemeteries Committee (DCC) had acted in excess of its powers in setting up the wholly owned subsidiary company Glasnevin Cemetery Monuments Works Ltd (GCMW) to manufacture and sell headstones.

The judge found the manner in which the DCC exercises its power - operating a sales outlet at the entrance to each of its cemeteries, and regulating inscriptions on tablets - gave it a competitive advantage over other monumental sculptors operating in the Dublin area. "However, unless that is otherwise illegal, for example under competition law, it is permissible," she said.

Pierce had claimed the establishment of GCMW had denied a level playing pitch to other monumental sculptors who wished to manufacture and sell headstones for the five graveyards operated by the committee. It claimed the subsidiary company has engaged in aggressive marketing of its headstones and its operation of display sites in the graveyards gave it an unfair advantage and impacted on Pierce's business.

It also contended the evidence did not support any claim that the proceeds from the sale of the headstones go towards the upkeep of the DCC cemeteries.

In opposing Pierce's claims, the DCC denied the Dublin Cemeteries Committee Act 1970 prohibited its engagement in the commercial activity of selling headstones and denies engagement in anti-competitive activities.

The court was told DCC operates cemeteries at Glasnevin, Goldenbridge, Dardistown, Palmerstown, and, since 1999, a 50-acre burial site at Newlands Cross. The cemetery at Goldenbridge was full and Glasnevin was practically full, it was stated.

The DCC said it received no State funding and its income came from burial fees, the crematorium at Glasnevin, a florist, the sale of graves and the sale of headstones, the latter accounting for some 10 per cent of its income.

It cost some €500,000 a year to maintain Glasnevin and the DCC had incorporated its monumental works subsidiary to avoid paying rates, the court was told.

In her reserved judgment, Ms Justice Laffoy found the DCC has power under the 1970 Act to sell any property the committee owns, including - subject to certain conditions - land. The intention of the legislature in that Act was quite clear: the committee has the power to construct or manufacture specified items, including headstones, and was also entitled to sell them, she said. That power was not limited to cemeteries owned and operated by the committee.

The judge said the committee also has power to manufacture other structures subject to the restriction that they must be for use or decoration in, or in connection with, cemeteries or burial grounds. There was no other restriction and there was no basis for the claim that there was any limitation on the DCC's power of sale, other than certain limitations relating to land.