Estate of Vesta K. Alward - Page 9

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                    b)   Lots Seven (7) and Eight (8), Block                          
                    Nineteen (19) are shown to be vested as                           
                    follows:  Trustees of the Emerson Baptist                         
                    Church, per Quit Claim Deed dated August 1,                       
                    1889 and filed of record January 22, 1903 in                      
                    Book 159, Page 397, Marion County Records.                        
               2.   The Emerson Cemetery Association land has the                     
               following legal description, per the Marion County                     
               Assessor's Office:                                                     
                         All of Block Seven (7) and the West                          
                         Half of Jefferson Street East of                             
                         said Block Seven (7), and All of                             
                         Lots One (1), Two (2), Three (3),                            
                         Four (4), Five (5) and Six (6),                              
                         Block Ten (10), all in Emerson,                              
                         Marion County, Missouri.                                     
                    a)   After examining the records of the                           
                    Recorder of Deeds office, we find no                              
                    conveyance deed filed of record transferring                      
                    the property known as all of Block Seven (7)                      
                    to the cemetery or the Cemetery Association,                      
                    yet the Assessor's Office records and maps                        
                    show this property to be part of the Emerson                      
                    Cemetery Association lands.                                       
                    b)   The lots in Block Ten (10) are shown to                      
                    be vested as follows:  Emerson Cemetery                           
                    Association, a Corporation, per General                           
                    Warranty Deed dated March 2, 1961 and filed                       
                    of record December 18, 1961 in Book 497, Page                     
                    401, Marion County Records.                                       
               The abstract establishes that the parcels of real property             
          owned by the Emerson Baptist Church are separate and distinct               
          from the parcels of real property owned by the association.                 
          There is no common ownership of real property between the Emerson           
          Baptist Church and the association.                                         
               Other objective facts imply an inclusive community cemetery,           
          rather than one owned and operated exclusively by or on behalf of           
          the Emerson Baptist Church.  The association held its annual                

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