50 
PARK AND C E M ET E R 
their wives, widows and children, and peti- 
tioned for an appropriation of $2,000 for its 
development, but no action w'as taken 
by the City Council on this petition. The 
perpetual care fund increased $13,149.59 
during 191G, making the total amount 
$205,406.21. In addition to the above there 
are 1,316 lots in annual care. 
The Directors of Lakewood Cemeterj', 
Lake City, Minn., have elected H. A. 
Young, president and N. C. Pike, secretary. 
Following is the recapitulation of the an- 
nual report: Receipts: Cash on hand Feb- 
ruary 1, 1916, $911.86; burials, $225; inter- 
est, $841.36; special care, $200; sale of lots, 
$780.50; total, $3,311.41. Paid: Sexton's 
labor, $537.63 ; sexton’s assistants, $553.45 : 
repairs and supplies, $127.72 ; new invest- 
ments, $1,150 ; cash on hand February 1, 
1917, $668.76: total, $3,311.41. Assets Feb- 
ruary 1, 1917: General fund, $3,912.22; 
Perpetual and special care fund, $16,822.79. 
Total, $20,735.01. Assets last ^ear, $20,- 
007,61. Year's gain, $727.40 
The Forty-ninth Annual Report of the 
Trustees of Forest Hills Cemetery, Bos- 
ton, Mass., has been submitted. The 
Cemetery was maintained in excellent con- 
dition throughout the season, although 
considerable difficulty was experienced in 
securing efficient men to do the work. The 
trees are in good condition, recpiiring less 
work than usual on gypsy and browmtail 
moths and other insect pests. The w'ork 
at Milton Hill was continued during the 
winter months. A considerable area has 
been trenched and a large amount of ledge 
removed. .^n additional portion of Sec- 
tion No. 24 has been graded and seeded 
and will be laid out to graves. Perhaps 
the most important work of the year was 
the building of twelve hundred and forty 
square yards of Hackmatack Avenue, in 
Section No. 24, and the rebuilding of more 
than fifty-eight hundred square yards of 
avenues in that vicinity. It is hoped to con- 
tinue this work year by year until all the 
avenues in the Cemetery have been prop- 
erly rebuilt. Eighty-four new lots were 
sold during the year, and twenty-four old 
lots were placed under Perpetual Care. 
Thirty-three lots were deeded to the Trus- 
tees in Trust. The increase in the Per- 
petual Care Fund is $48,746.43, bringing the 
fund to $1,274,225.82. To the Permanent 
Fund was added the srm of $11,599.46, 
making a total of $182,245.64. 
Following are some statistical statements 
taken from the annual report of the Wood- 
lawn Cemetery, Everett, Mass., for the 
year ending December 31, 1916; Receipts: 
Cash, January 1, 1916, $12,023.36; sales of 
lots and single graves, $22,417.37 ; care of 
lots, foundations, interments, etc., $29,- 
875.09. Repair Fund: $17,127.90. Mainte- 
nance Fund, $2,210.24. Chapel Insurance 
Fund, income, $81.44; Insurance Fund for 
memorial stones and monuments, income, 
$34.62. Total receipts, $83,767.02. Dis- 
bursements : Annuitant, $6,000 ; salaries, 
telephones, insurance and rents, labor, sup- 
plies, etc., $42,958.18. Repair Fund: Care 
of lots, $12,521.40. Maintenance fund, 
$3,517.65; cash, December 31, 1916, $18,- 
003.73. Total disbursements, $83,767.02. 
Repair Fund; amount January 1, 1916, 
$308,356.55 ; sales of lots, 1916, from old 
lots and single graves, $8,197.25. Total, 
$316,553.80. Maintenance Fund : amount 
December 31, 1916, $22,557.41. There were 
993 interments made during the year. 
The trustees of Mount Royal Cemetery 
Co., Alontreal, have issued their Sixty- 
sixth Annual Report which contains the 
Financial Statement for the year ending 
December 31, 1916, with the General Su- 
perintendent's Report and Statistical state- 
ment. A strip of land the whole width 
of Hawthorn Dale Cemetery was sold to 
the town of Laval de Montreal, for the 
widening of Notre Dame Street East, and 
for which the Company received $4,292.40 
claim of $699.25 has been allowed the 
City of Montreal for taxes which the City- 
collected from the Company for over 20 
years, for sidewalks, sewers and other im- 
provements. The total number of burials 
in both cemeteries was 2,221, 1,486 inter- 
ments in Mount Royal, and 735 in Haw- 
thorn Dale. The business of planting lots 
and graves in Mount Royal Cemetery hav- 
ing increased in the last few years, so that 
their greenhouse and frame-yard accommo- 
dation became inadequate, it was decided 
that in future the business of tender bed- 
ding be curtailed, by furnishing and plant- 
ing foliage bedding plants only, such as al- 
ternanthera, etc., and leaving to outside 
florists the supplying and planting of flow- 
ering bedding plants, such as geraniums, 
etc.' It was also decided to prohibit the 
planting of borders of bedding plants 
around lots in future, as they entail a 
great deal of extra labor in cutting grass. 
Considerable repairs to greenhouse anil 
other roofs were made during the year, 
and the masonry in the buildings at Haw- 
thorn Dale was pointed. .'An experiment 
of a concave roadway with dram in the 
center was built on a very steep part of 
Forest Drive, in Mount Royal, which it is 
hoped will help to solve difficulties in the 
old grounds where the upkeep of roads is 
one of the biggest problems. The custom 
of interring right through the winter has 
been greatly on the increase in Mount 
Royal during the past few years. A 
scheme suggested and put into practice by 
-Assistant Superintendent J. R. Roy, of 
shoring the sides of graves as they are 
quarried, has been found a practical and 
, labor-saving device in single grave sec- 
tions. Following is a statement of operat- 
ing account of both cemeteries for the year 
ending December 31, 1916: Revenue: 
Mount Royal : Profit from sale of land, 
$14,456.32 ; burial, vault fees, etc., $13,- 
596; grass cutting and care, $1,255.75; 
foundations, posts, etc., $2,534.10; planting 
and greenhouse revenue, $8,847.62 ; per- 
petual care, revenue from investment, $2,- 
940.49 : total. Mount Royal, $45,446.63. 
Hawthorn Dale : profit from sale of burial 
land, $784.43 ; profit from sale of commer- 
cial land, $3,548.38 ; burial and vault fees, 
$1,790.25; total of both, $51,609.19. Expen- 
diture : Mount Royal : Interment costs, 
sodding and cleaning lots and grass cut- 
ting and care, $17,369.21 ; foundations, 
posts, etc., $1,646.01 ; planting and green- 
house, $5,150.21 ; overhead expense, includ- 
ing repairs to buildings, roads, horse keep 
and wages, $26,868.96; total. Mount Royal, 
$51,034.39. Hawthorn Dale: Interment 
costs and overhead expenses, $7,253.94 ; 
general overhead expenses, $7,808.70; total 
of lioth, $66,097.03. Loss on operations 
during year, $14,487.84. 
Failure of the Catholic .-Archdiocese of 
St. Paul, Minn., to file a plat of Calvary 
cemetery with the register of deeds has 
made it liable for a $4,000 assessment. Ac- 
cording to a decision of District Judge H. 
R. Brill recently the assessment was levied 
by the city for the Front Street sewer, pass- 
ing the cemetery. Cemeteries are ordi- 
narily exempt from taxation, but Judge 
Brill found the plat required by law for 
exemption had not been filed. The case 
probably will be appealed to the supreme 
court. 
New Cemeteries and 
Improvements 
The cemetery board of Carlinville, 111., 
and the city council are considering the 
proposition of purchasing a new cemetery 
site. All the lots in the old cemetery 
have been taken. 
Glenwood Cemetery Society of Groes- 
heck, Texas, was recently incorporated by 
J. C. Sanders, R. M. Usry, Melvin Sharp 
and others. 
The ladies of St. John, "Wash., and vicin- 
ity have organized the Pleasant Valley 
Cemetery Improvement association with 
the following officers : President, Miss 
Grace Inman: Secretary, Mrs. Kate Hill; 
Treasurer, Miss Vera Dell. The associa- 
tion figures on spending approximately 
$1,590 annually in improvements. 
Horeb Cemetery, Rock Creek township. 
Wells county, Ind., was recently incorpo- 
rated by Samuel Hafiich, George Alshouse 
and W. A. Haflich. 
The congregation of the Temple of 
■Aaron, Grotto Street and Ashland Avenue, 
St. Paul, Minn., has purchased five acres 
of. ground to be used as a cemetery. The 
cemetery will be located just north of For- ' 
est cemetery on the Edgerton road. Work 
o-f beautifying the ground will be begun 
at once. 
Articles of incorporation of the Middle- 
town Cemetery Company, of Louisville, 
Ky., without capital stock, and with au- 
thority to incur an indebtedness not to e.x- 
ceed $5,000, were filed recently. The cor- 
poration is not to be conducted for private 
gain and any money or property obtained 
by gift or devise is to be held as a sacred 
fund. The incorporators are S. O. and C. 
L. Witherbee and John S. Urton. 
