PARK AND CEMETERY. 
-z77 
■disbursements : Lake View Cemetery, 
receipts from all sources $5,788.17 ; dis- 
bursements, $5,735.24. Green Mount 
Cemetery, receipts, $1,134.80; disburse- 
ments, $1,131.44. Elmwood Avenue 
Cemetery, receipts $781.31 ; disburse- 
ments $77.64. 
F. H. Rutherford, Superintendent of 
Hamilton Cemetery, Hamilton, Ont., 
reports expenditures of $14,817 for 1907. 
The perpetual care fund was increased 
by $10,375. In the older part of the 
cemetery about 140 lot owners have dur- 
ing 1907 placed their lots under perpet- 
ual care. The amount received from 
these, $4,720, is just about equal to the 
total receipts for this fund during the 
first seven years of the board’s control. 
This fund now amounts to $15,558, 
which is invested in the Bank of Ham- 
ilton at 4 per cent. The superintendent 
recommends that the rate for perpetual 
care be advanced from 30c to 35c a 
foot; $1,234 was expended in improving 
some of the neglected portions of the 
grounds. 
The contract for the work of con- 
struction in the national cemetery at 
Greenville, Tenn., has been awarded to 
Singleton & Blair, of Montgomery. Ala. 
Congress appropriated $32,000 for this 
purpose. 
^ * Hs 
New England Cemetery Association 
held its annual meeting Monday even- 
ing, Feb. 10, at the Quincy House, Bos- 
ton, Mass. The meeting was called at 
five o’clocjc, and an enjoyable banquet 
served after the meeting, which was for 
the purpose of election of officers. 
* * * 
An innovation has gone into effect in 
the cemeteries of New Bedford, Mass., 
in compliance with a rule just adopted 
by the cemetery board, says the Em- 
balmers’ Monthly. Hereafter, when a 
funeral procession enters a cemetery 
four of the cemetery employes, dressed 
in black gowns and mortar-board caps, 
will meet the hearse at the gate and 
march with it to the grave, where they 
will lower the casket. 
jK * 
A Pittsburg paper reports that in an 
encounter with three bulldogs Miss 
Susan Crosbie, daughter of William 
Crosbie, superintendent of Washington 
Cemetery, Washington, Pa., beat off the 
brutes, killing one. With a shovel she 
Tcnocked one dog unconscious. Keep- 
The annual report of J. C. Cline, Su- 
perintendent of Woodland Cemetery, 
Dayton, O., gives the following statis- 
tics: Total interments to date, 29,853; 
interments during 1907, 946. Of the 
946 interments 451 were in brick-walled 
graves, requiring in their construction 
92,000 brick and 4,950 square feet of 
stone flagging. Lot and grave sales 
amounted to 31,137 square feet. Of this 
area 9,089 square feet were sold with 
provisions for perpetual care, and de- 
posits were made for 20,527 square feet 
for lots previously sold, making a total 
area now under perpetual care of 374,- 
363 square feet. The grading of the 
ground in the northwest portion of the 
cemetery, facing the north entrance, 
which was begun last year, is now com- 
pleted. The grass cutting season dur- 
ing the last year has been longer and 
required a larger force of men than 
during any previous year. The general 
demand for labor made it difficult, at 
times, to secure the men needed, and 
necessitated an increase in wages. 
ing the others at bay she retreated to 
the house, where with a shotgun she 
shot one dog dead. The other fled. 
* * ^ 
Judge Flint of the Norfolk county. 
Mass., court, lias rendered a decision 
declaring that cemeteries are exempt 
from the 5 per cent legacy tax. Some 
time ago a ruling in the matter of the 
legacy tax' was requested by Helen E. 
Taft, Addison E. Bullard and Harry T. 
Hayward, executors of the will of the 
late Herbert Taft of Brookline, who 
had bequeathed $5,000 to the Prospect 
Hill Cemetery. 
* * * 
R. D. Fletcher, Superintendent of 
Woodlawn Cernetery, Titusville, Pa., 
sends copy of a system used there very 
successfully for keeping a record of 
the care of lots. The records are kept 
in a book of 150 pages each 13j4xl6j4 
inches. The pages are ruled horizont- 
ally for number and size of lot and 
name of owner, and vertically for the 
years. Each year’s space is divided in- 
to two small ones, for recording the 
date and amount paid. Space is also 
left at right for remarks. This form, 
Mr. Fletcher writes, answers well for 
their 700 lot owners. 
* * 
The appeal rnade by the Mt. Pleasant 
Cemetery Company of Newark, N. J., 
to set aside the $7,200 assessment lev- 
ied against a seven and a quarter acre 
strip of land lying just to the rear of 
the cemetery and bordering on the river 
front was denied by the County Board 
of Taxation. The cemetery claimed 
that the property was part of the ceme- 
tery and exempt from taxation. As this 
strip is generally submerged and unfit 
for burial purposes, and is not used for 
cemetery purposes, the board decided 
that it was subject to taxation. 
jK ^ 
As the outcome of a general objec- 
tion throughout Bergen county, N. J., 
against the extension of cemetery privi- 
lege, Freeholder Louis S. Coe, of En- 
glewood, offered the following resolu- 
tion at the meeting of the Board of 
Chosen Freeholders at Hackensack : 
“That it be the sense of this board that 
the granting of further permits by any 
municipality in this county for use of 
land for cemetery purposes unnecessary 
and contrary to public policy.” It was 
passed unanimously. The clerk was 
instructed to send a copy to the State 
Board of Health. It is the result of 
the appeal made to the individual free- 
holders by residents of Englewood, 
Fairview, North Arlington and Fort 
Lee asking for some action toward 
stopping cemetery franchises. 
!fe * * 
Edward A. Moulton, Superintendent 
of Cemeteries at Concord, N. H., sends 
several well-written reminders on per- 
petual care, one of which is as follows: 
THE LOT OWNER’S GREATEST 
PRIVILEGE. 
Unquestionably one of the greatest privi- 
leges offered to lot o-wners is the opportunity 
to provide for permanent care, as it assures 
the perpetuation of the family burial plot 
and the loving memorials that have been 
erected thereon, which otherwise, would be 
neglected, and in time obliterated and aban- 
doned. 
Personal attention can continue but a few 
years, and it is still less to be expected 
that those who come after us should do 
.what others have failed to accomplish. It 
means something for the cemetery associa- 
tion to assume all further care of a burial 
lot without expense or attention from the 
owners thereof. 
It means a great deal more to have posi- 
tive assurance that the same special care 
will be continued, year after year, in the 
ages to come. 
HOW TO GET RID OF MOLES. 
“The best way to get rid of moles is 
by a diligent use of traps, and any one 
giving the habits of the mole a little 
study will soon learn their methods of 
working and will set the traps accord- 
ingly in the most frequented runs. I 
have heard of several methods of scar- 
ing them away by putting certain sub- 
stances in ‘ their runs, but trapping is 
the most practical method.” 
niterments during 1907, 946. Of the 
CmETERY NOTES 
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