A company that makes and sells headstones has brought a High Court challenge claiming a charity that operates five Dublin graveyards is not entitled to set up a company to sell headstones.
Pierce, trading as Swords Memorials and Andrew Pierce Monument, claims the Dublin Cemeteries Committee (DCC) has, in setting up the wholly-owned subsidiary company Glasnevin Cemetery Monuments Works Ltd to sell headstones, denied a level playing pitch to other monumental sculptors who wish to manufacture and sell headstones for the five graveyards operated by the committee.
Pierce claims the subsidiary company has engaged in aggressive marketing of its headstones in recent years and that its operation of display sites in the graveyards gives it an unfair advantage.
It also contends the evidence does not support any claim that the proceeds from the sale of the headstones go towards the upkeep of the cemeteries.
DCC denies the Dublin Cemeteries Committee Act 1970 prohibits it from selling headstones and also denies engaging in anti-competitive activities.
The hearing concluded yesterday before Ms Justice Mary Laffoy, who said she would give judgment at a later date.
The court was told DCC operates cemeteries at Glasnevin, Goldenbridge, Dardistown, Palmerstown and, since 1999, a 50-acre burial site at Newlands Cross.
David Pierce, of Pierce, agreed DCC must maintain cemeteries and that was expensive.
However, he said, other cemeteries were maintained by local councils and the fees for grave foundations charged by DCC were three times dearer than those imposed by councils.
This had a knock-on effect on the prices he and other sculptors had to charge customers and gave DCC's subsidiary company an unfair advantage.
Mr Pierce said he also didn't accept it was reasonable for DCC to have control over the inscriptions for persons cremated at Glasnevin crematorium.
He said the DCC subsidiary was established to avoid the payment of rates by DCC. It was only with the advent of the Celtic Tiger in the 1990s that they had put up their displays in graveyards, he said.
Michael Dillon, a member of DCC, said it was a registered charity with the statutory function of operating and maintaining the cemeteries.
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 activity accounting for about 10 per cent of its income. He said it cost around €500,000 a year to maintain Glasnevin.
DCC had incorporated its monumental works subsidiary so DCC would not have to pay rates. He agreed accounts for 2000 seemed to indicate no dividend was paid by the subsidiary committee to DCC.
