OPINION
W.M. LEECH, Special Justice.
We have granted certiorari in this case because we think that Sections 56-1101, 56-3201, 56-3205, and 56-3208, T.C.A. should at this time be construed in pari materia and the several cases which have heretofore been before this Court distinguished so as to clarify the distinction which the statutes and cases make between a funeral director or home, on one hand, and associations and similar companies on the other.
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