From JMcAndrew:
Are we supposed to know who this person is that has a giant memorial outhouse topped with a giant statue? It appears to be more like a mausoleum made out of stone.
Indeed…and no, Tha Goog doesn’t know who Earl J. Suggins was, either.
This editor’s guess is that this falls into the “This is vaguely silly and therefore funny because I have to turn in a cartoon for tomorrow and I got nuttin’ else” category.
Comics I Don't Understand 
When you take a truly epic dump, there’s only one appropriate memorial?
I’m afraid to see what the rest of the statue looks like.
His final words: “When you gotta go, you gotta go.”
Should be a brownstone.
It makes me think of the John Oliver Memorial Sewer Plant in Danbury, Connecticut.
@Mark: Grand Forks, Minnesota, did the same thing to Dave Barry. Usually they get named after some locally-disliked politician but every now and then a comedian gets the honor. I don’t think Mr. Suggins is a real person, unfortunately, which would have elevated the joke.