EXHIBIT 21
SUBSIDIARIES
The following is a list of all direct and indirect subsidiaries of the
Company and their jurisdictions of incorporation as of October 31, 1997. The
name of each indirect subsidiary is indented under the name of its parent
company.
Jurisdiction of
Stewart Enterprises, Inc. Incorporation
---------------
Acme Mausoleum Corporation LA
Carolina Financial Corporation of Pickens SC
Hill-Crest Memorial Park SC
Oconee Memorial Gardens, Inc. SC
Cemetery Management, Inc. FL
Arlington Memorial Park Cemetery and Funeral Home, Inc. FL
Baldwin-Fairchild Funeral Homes, Inc. FL
All Faiths Memorial Park, Inc. FL
Orlando Funeral Home, Inc. FL
The Simplicity Plan, Inc. FL
Bay Area Crematory, Inc. FL
Beth David Funeral Chapel Tampa, Inc. FL
Beth David Memorial Chapel, Inc. FL
Bruce Ocala Funeral Home, Inc. FL
Chapel Hill Cemetery, Inc. FL
Glen Haven Memorial Park, Inc. FL
Highland Memory Gardens, Inc. FL
Semoran Funeral Home, Inc. FL
Cheatham Hill Memorial Park, Inc. GA
David C. Gross Funeral Home, Inc. FL
Empresas Stewart-Cementerios, Inc. LA
Empresas Stewart-Funerarias, Inc. LA
Florida Hills Memorial Gardens, Inc. FL
Garden of Memories, Inc. FL
A.P. Boza Funeral Home, Inc. FL
Curry and Son Funeral Home, Inc. FL
Woodlawn Memory Gardens, Inc. FL
Hubbell Funeral Home and Crematory, Inc. FL
Kent R. Palmer, Inc. FL
Kicliter Funeral Home, Inc. FL
Memorial Park Cemetery, Inc. FL
Oaklawn Park Cemetery and Funeral Home, Inc. FL
Royal Palm Memorial Gardens, Inc. FL
S.E. Acquisition of Ocala, Florida, Inc. FL
SEI -Delfl, Inc. DE
The Simplicity Plan of Puerto Rico, Inc. LA
Sylvan Abbey Memorial Park, Inc. FL
Turner Crematory, Inc. FL
Turner Funeral Homes, Inc. FL
Walsh & Wood Funeral Home, Inc. FL
Woodlawn Park Cemetery Company FL
Memorial Sunset Park, Inc. FL
National Monument Company, Inc. FL
South Dade-Palms Memorial Park, Inc. FL
Cole & Garrett Funeral Homes, Inc. TN
Cunningham Memorial Park, Inc. WV
Dilday Brothers Huntington Valley Mortuary CA
Dillard Memorial, Inc. SC
Eastlawn Corporation GA
Griffin Leggett, Inc. AR
Forest Hills Cemetery, Inc. AR
Griffin Leggett Healey & Roth, Inc. AR
Gross Funeral Home, Inc. AR
Rest Hills Memorial Park, Inc. AR
Griffin Leggett-Conway, Inc. AR
Grupo Stewart de Mexico, S.A. de C.V. MX
Agencia Eusebio Gayosso, S.A. de C.V. MX
Agencia Funeraria Gayosso, S.A. de C.V. MX
Arga, S.A. de C.V. MX
Funeraria Los Angeles, S.A. de C.V. MX
Inmobiliaria Mictlan, S.A. de C.V. MX
Inmobiliaria Rio Valparaiso, S.A. de C.V. MX
Inmobiliaria Versatil, S.A. de C.V. MX
Prevision Gayosso, S.A. de C.V. MX
Publicidad Promocional, S.A. de C.V. MX
Tiempo y Vida, S.A. de C.V. MX
Highland Memorial Cemetery, Inc. TN
Holly Hill Memorial Park, Inc. GA
Holly Hills, Inc. TN
Hopson Mortuary, Inc. CA
International Stone & Erectors, Inc. LA
Investors Trust, Inc. TX
Kingsport Cemetery Corporation TN
Lake Lawn Metairie Funeral Home, Inc. LA
Lake Lawn Metairie Funeral Home (Joint Venture) LA
Lake Lawn Park, Inc. LA
Lakewood Memorial Park, Inc. MS
Lassila Funeral Chapels, Inc. CA
Legacy One, Inc. WV
Blue Ridge Funeral Home, Inc. WV
Blue Ridge Memorial Gardens, Inc. WV
C.G.R., Inc. WV
Eastern Cemetery Associates, Inc. WV
Eastlawn Memorial Gardens, Inc. VA
Eternal Light Funerals, Inc. WV
Findlay Cemetery, Inc. OH
Grandview Memory Gardens, Inc. VA
Greenhills Memory Gardens, Inc. VA
Highland Memory Gardens, Inc. VA
Holly Memorial Gardens, Inc. VA
Kanawha Plaza Partnership WV
Legacy One Service Corporation WV
Legacy One Tennessee, Inc. TN
LOI Charleston, Inc. WV
Monticello Memory Gardens, Inc. VA
Mountain View Memory Gardens, Inc. WV
National Exchange Trust, LTD. WV
National Funeral Services, Inc. WV
Pleasant View Memory Gardens, Inc. WV
Sunset Memory Gardens, Inc. VA
Williams-Blue Ridge Funeral Home, Inc. WV
Les Enterprises Stewart (Canada) Inc. -
Stewart Enterprises (Canada) Inc. Quebec
Le Groupe Stewart Inc. - Stewart Group Inc. Quebec
Gestion La Souvenance Inc. Quebec
La Societe Cooperative de Frais Funeraires Inc. Quebec
Lepine-Cloutier Ltee Quebec
Les Jardins Commemoratifs Laurentide Inc./ Laurentide
Memorial Gardens Inc. Quebec
Les Jardins Quebec Quebec
Parc Commemoratif La Souvenance Inc. Quebec
Parc du Souvenir (1976) Inc./
Remembrance Park (1976) Inc. Quebec
Parc Commemoratif de Montreal Inc./
Montreal Memorial Park Inc. Quebec
2756-5746 Quebec Inc. Quebec
Residences Funeraires Associees du Quebec Inc. Quebec
Stewart Immobilier (Canada) Inc. -
Stewart Real Estate (Canada) Inc. Quebec
Les Investissements Stewart (Canada) Inc. -
Stewart Investments (Canada) Inc. Quebec
McDermott - Crockett Mortuary, Inc. CA
Memorial Services of Columbia, Inc MO
Lincoln Memorial Mortuary, Inc. NE
The Lincoln Memorial Park Cemetery Association, Inc. NE
Memorial Funeral Home, Inc. MO
Metairie Cemetery Association LA
All Faiths Funeral Home, Inc. LA
Pine Crest Cemetery, Inc. AL
Montlawn Memorial Park, Inc. NC
Mount Olivet Cemetery, Inc. LA
The Nashville Historic Cemetery Association, Inc. TN
Pasadena Funeral Home, Inc. TX
Restland Funeral Home, Inc. TX
Anderson-Clayton Bros. Funeral Homes, Inc. TX
Little Bethel Memorial Park, Inc. TX
Roselawn Memorial Gardens, Inc. TX
Belew Funeral Home, Inc. TX
Bexar County Mortuary Services, Inc. TX
Bluebonnet Hills Memorial Park, Inc. TX
Bluebonnet Hills Funeral Home, Inc. TX
Bright-Holland Funeral Home, Inc. TX
Crespo & Sons, Inc. TX
Dalton & Son Funeral Home TX
Emerald Hills Funeral Corporation TX
Hilltop Memorial Park TX
J.E. Foust & Son Funeral Directors, Inc. TX
Laurel Land Memorial Park, Inc. TX
Laurel Land Funeral Home, Inc. TX
Singing Hills Funeral Home, Inc. TX
Laurel Land of Fort Worth, Inc. TX
Laurel Land Funeral Home of Fort Worth, Inc. TX
Lyons Funeral Home, Inc. TX
Metrocrest Funeral Home, Inc. TX
Restland of Dallas, Inc. TX
Abbey Plan of Texas, Inc. TX
Highland Memorial Gardens, Inc. TX
SEI - Deltx, Inc. DE
Simplicity Plan of Texas, Inc. TX
Southpark Funeral Home, Inc. TX
South Memorial Park, Inc. TX
Rocky Mount Memorial Park, Inc. NC
Rose Haven Funeral Home & Cemetery, Inc. GA
Royal Arms Apartments, Inc. LA
St. Bernard Memorial Gardens, Inc. LA
St. Bernard Memorial Funeral Home, Inc. LA
St. Vincent de Paul Cemetery Association LA
S.E. Acquisition of California, Inc. CA
All Souls Mortuary, Inc. CA
Barstow Funeral Homes, Inc. CA
Buchheim Family, Inc. CA
Calvary Mortuary of Los Angeles, California, Inc. CA
DeYoung Memorial Chapel, Inc. CA
Holy Cross Mortuary of Culver City, California, Inc. CA
Holy Cross Mortuary of Pomona, California, Inc. CA
N.D. Davis & Associates, Inc. CA
Queen of Heaven Mortuary, Inc. CA
Ressurrection Mortuary, Inc. CA
Richard Pierce Funeral Service CA
San Fernando Mission Mortuary, Inc. CA
Scovern Mortuary, A California Corporation CA
SCS Holdings Corporation DE
S.E. Acquisition of Carmichael, California, Inc. CA
S.E. Acquisition of Glendale, California, Inc. CA
S.E. Acquisition of Lancaster, California, Inc. CA
S.E. Acquisition of Los Osos Mortuary and Memorial Park, Inc. CA
S.E. Acquisition of Oakhurst, California, Inc. CA
S.E. Acquisition of Oroville, Inc. CA
S.E. Acquisition of San Diego, California, Inc. CA
Sentinel Cremation Societies, Inc. DE
Stewart Pre-Need Services, Inc. CA
Stricklin/Snively Mortuary CA
Catalina Channel Cremation Society CA
S.E. Acquisition of Oregon, Inc. OR
Amling/Schroeder Funeral Service, Inc. OR
Chapel of the Roses, Inc. OR
Chapel of the Valley Funeral Home, Inc. OR
Dutton, Inc. OR
Greenwood Cemetery, Inc. OR
J. P. Finley & Son, Inc. OR
Sunset Hills Memorial Park OR
Niswonger & Reynolds, Inc. OR
S.E. Acquisition of Myrtle Creek, Oregon, Inc. OR
S.E. Acquisition of Reedsport, Oregon, Inc. OR
S.E. Acquisition of Washington, Inc. WA
Cremation Society Northwest, Inc. WA
E.R. Butterworth & Sons WA
S.E. Australia, Inc. LA
Cemetery & Crematorium Finance Trust Queensland
FSUT Limited New Zealand
Funeral Services of New Zealand Limited New Zealand
Nationwide Care Services PTY LTD Queensland
South-East Asia and Australasian Services PTY LTD Queensland
Stewart Enterprises Australia PTY LTD Queensland
Cemetery and Crematorium Management Services PTY LTD Queensland
Funeral Services of Australasia PTY LTD Queensland
Australian Funerals PTY LTD Queensland
Metropolitan Funeral Services PTY LTD Queensland
Dylhost PTY LTD New South Wales
Gregory & Carr Holdings PTY LTD New South Wales
Australian Pre-Arranged Funeral Plan PTY LTD New South Wales
Crematorium Chapel Funerals of
Australasia PTY LTD New South Wales
F. Tighe & Co. PTY LTD New South Wales
Gregory & Carr PTY LTD New South Wales
Gregory & Carr of Sydney PTY LTD New South Wales
William Lee & Sons PTY LTD New South Wales
Sydney Cremation Services PTY LTD New South Wales
SEI - Della, Inc. DE
S.E. Mid-Atlantic, Inc. MD
Bartlett-Burdette-Cox Funeral Home, Inc. WV
Benjamin Franklin P.M., Inc. PA
Blue Ridge Memorial Gardens, Inc. VA
Brown Memorials, Inc. NC
Casdorph & Curry Funeral Home, Inc. WV
Catawba Memorial Park, Inc. NC
Cedar Hill Cemetery Company, Inc. MD
Central Stone Works, Incorporated NC
Clinch Valley Memorial Cemetery, Inc. VA
Crest Lawn Memorial Gardens, Inc. MD
Dodd-Payne-Hess Funeral Home, Inc. WV
Dunbar Funeral Home, Inc. SC
Evans Funeral Home, Inc. NC
Evergreen Memorial Gardens, Inc. NC
Everly Funeral Homes, Incorporated VA
Everly PFP, Inc. VA
Fairfax Funeral Home, Inc. VA
Fine Finishes, Inc. NC
Fort Lincoln Cemetery, Inc. MD
Fort Lincoln Funeral Home, Inc. MD
Garrett-Hillcrest, Inc. NC
George Washington Memorial Park, Inc. PA
Graceland Mausoleum, Inc. WV
Harold C. Davis, Inc. NC
Highland Memory Gardens of Franklin County, Inc. NC
Hillcrest Memorial Cemetery, Inc. MD
Hines-Rinaldi Funeral Home, Inc. MD
John M. Taylor Funeral Home, Inc. MD
Johnson Funeral Home, Inc. NC
Joseph W. Teague Funeral Home, Inc. VA
Kimes Funeral Home, Inc. WV
Kirk & Nice, Inc. PA
Kirk & Nice Suburban Chapel, Inc. PA
Klingel-Carpenter Mortuary, Inc. WV
Lancaster Funeral Homes, Inc. NC
Loudon Park Cemetery Company MD
Druid Ridge Cemetery Company MD
Loudon Park Funeral Home, Inc. MD
The Mackey Mortuary, Inc. SC
Cannon Funeral Home, Inc. SC
McLaurin's Funeral Home, Inc. NC
Miller-Lee, Inc. NC
Nalley's Funeral Home, Inc. MD
Oconee Memorial Funeral Home, Inc. SC
Parklawn, Inc. MD
Parklawn Memorial Chapel, Inc. MD
Parklawn Memorial Gardens, Inc. NC
The Parkwood Cemetery Company MD
Parkwood Management Co. MD
Pollock Wells Funeral Service, Inc. NC
Richmond Memorial Parks, Inc. VA
S.E. Acquisition of Charleston, Inc. SC
S.E. Acquisition of Pennsylvania, Inc. PA
S.E. Acquisition of Pikeville, Kentucky, Inc. KY
S.E. Acquisition of South Carolina, Inc. SC
Stephen D. Posey Funeral Home, Inc. SC
Stephens Services, Inc. NC
Sunset Memorial Park Company PA
Pet Haven, Inc. PA
Thomas-Yelverton Co. NC
Washington Memorial Cemetery, Inc. VA
William W. Chambers, Inc. MD
Wilson Funeral Home, Inc. WV
Wise Corporation VA
1730 Investment Co., Inc. NC
Memorial Parks, Incorporated NC
Taylor M. Simpson Co. NC
S.E. South-Central, Inc. LA
Ellison Funeral Home, Inc. AL
Pine Crest Funeral Home, Inc. AL
Faith Memorial Park & Mausoleum Company, Inc. AL
Valhalla Memory Gardens and Funeral Home, Inc. AL
Runyan Mangold, Inc. KS
S.E. Acquisition of Albuquerque, New Mexico, Inc. NM
S.E. Acquisition of Lithonia, Georgia, Inc. GA
S.E. Acquisition of Muskogee, Oklahoma, Inc. OK
S.E. Acquisition of Santa Fe, New Mexico, Inc. NM
S.E. of Tucson, Arizona, Inc. AZ
Stewart Enterprises (Europe), Inc. LA
Euro Stewart Espana, S.L. Spain
Funeraria Asterio Elvira, S.L. Spain
Funeraria Fontal, S.A. Spain
Funeraria Fontanet, S.L. Spain
Funereria Pena Santa Barbara, S.L. Spain
Manez Ferrer Y Cia, S.L. Spain
Pompas Funebres La Estrella, S.L. Spain
Pompas Funebres Pastrana, S.A. Spain
Servicios Funerarios Pastrana, S.A. Spain
Tanatorio Orensano, S.L. Spain
Euro Stewart Portugal - SGPS, LDA. Portugal
Agencia Funeraria Baptista Filho, LDA. Portugal
Agencia Funeraria Barata, De Gastao Mendes Barata, S.A. Portugal
Alberto Fernandes Da Luz, LDA. Portugal
A Funeraria Luz De Oeiras, LDA. Portugal
Funeraria Moderna Do Restelo, LDA. Portugal
Stewart Resource Center, Inc. LA
Stewart Services, Inc. LA
Stewart Worldwide N.V. Netherlands Antilles
S.E. New Zealand Unit Trust New Zealand
C H Barker New Zealand
Gee & Hickton New Zealand
John Rhind New Zealand
Lambert R. Fountain New Zealand
Montagues Funeral Services New Zealand
National Care Services New Zealand
New Zealand Pre-Arranged Funeral Plan New Zealand
Wairarapa Funeral Services New Zealand
Watney Sibun's New Zealand
Yearbury Funeral Services New Zealand
Stewart International (Netherlands) B.V. Netherlands
Victor V. Desrosier, Inc. CA