14 
PARK AND CEMETERY. 
Light is supplied to the dressing 
rooms by means of luxifer prism lights 
in the floor of the terraces and promen- 
ade, the light being diffused by means 
of an arch of diffuser sashes extending 
over the dressing rooms; this arch is 
also fitted with five hundred 25-watt 
Mazda lights for the supply of artificial 
light when necessary. 
A steam heating plant of 80 horse- 
power is also used to operate a laundry 
plant. A small hot water heater is also 
used to keep the water in the pool up to 
an average temperature of 90 degrees in 
cold weather, when, owing to the large 
surface of the pool, there will possibly 
be a lowering of the temperature of the 
water. 
Problems of Park and Cemetery Law 
A dcpai'tineut of Legal Advice and Discussion on froblcms that confront 
forks and cemeteries. You are iiwitcd to ask questions zvhichxvill be anszvered 
by an attorney zvithout charge. A. L. H. Street, Consulting Attorney. 
Assessments of Cemetery Property 
Editor Legal Department: Are ceme- 
teries liable for street improvements — 
special assessment for paving, etc., in 
Iowa? We are up against it to the tune 
of about $7,000, and would like some- 
thing in the law line that would help us 
out. Your December articles were good, 
also in January issue, but we are in 
Iowa and the lawyers do not give us 
any encouragement. — H. S., la. 
It is with regret that the law editor of 
Park and Cemetery is unable to give an 
opinion and cite authorities showing the 
law to be as our Iowa friend would like it. 
The general rule of law is that ceme- 
teries, although exempt from taxes, are 
liable to assessment for local improve- 
ments, unless total lack of benefit can 
be shown or express exemption be 
granted. (28 Cyc. 1132.) 
The Iowa statutes seem to exempt 
cemetery property, with certain limita- 
tions, from liability for general taxes, 
but not from local assessments for mu- 
nicipal improvements. Section 1304, 
Iowa Code Supplement, 1915, reads: 
“The following classes of property 
are not to be taxed: 
“1 ^ * public grounds, includ- 
ing all places for the burial of the dead, 
crematoriums, the land on which they 
are built and appurtenant thereto not 
exceeding one acre, so long as no divi- 
dends or profits are derived therefrom, 
* * * 
“2. All grounds and buildings used 
for * * * cemetery associations and 
societies, * * * ^ot exceeding 160 
acres in extent, and not leased or other- 
wise used with a view to pecuniary 
profit.” 
The above quoted statutes are a part 
of the general tax laws of the state, and 
I find no law exempting from liability 
for local improvement assessments. 
Neither do I find any decision of the 
Iowa Supreme Court directly bearing 
upon the subject, but I cite below some 
opinions of that court which support a 
view that such special assessments are 
valid. It seems doubtful, however, that 
an assessment could be enforced to the 
extent of a forced sale of lots in which 
interments have been made. I believe 
that the only remedy available to the 
city would be enforcement of the as- 
sessment against funds or other prop- 
erty of the cemetery association or com- 
pany. At least, it seems fairly clear 
that no tax sale of the land could de- 
stroy its character as a permanent burial 
place. 
In the case of Simeoke vs. Sayre, 148 
Iowa Reports, 132, the Supreme Court 
decided that unsold lots of a cemetery 
operated for profit were not exempt 
from general taxation under the statutes 
above quoted. The following language 
of the opinion has some obvious bearing 
on the question of enforcing special im- 
provement assessments against cemetery 
property. 
“Some kind of implied exemption aris- 
ing out of public policy is claimed, but 
in our opnion there is no such exemp- 
tion. It may be that the lots so laid out 
and on the strength of which other lots 
were sold cannot be devoted to other 
purposes than for the burial of the dead; 
but with that question we are not con- 
cerned. Even though the use be limited, 
this is no reason why they may not be 
sold at tax sale. Authorities upon the 
question are not numerous; but Brown 
vs. Pittsburgh (Pa.) 16 Atl. 43, tends to 
support our conclusion. 
^ * Applying the principle that 
taxation is the rule and exemption the 
exception, and that he who claims prop- 
erty is exempt must point out a statute 
conferring the privilege, we have no 
hesitation in holding that the unsold lots 
and land were properly assessed for tax- 
ation.” 
The case of Sioux City vs. Inde- 
pendent School District, 7 Northwestern 
Reporter, 488, decided by the Iowa Su- 
preme Court, holding that the statute 
exempting school property from taxation 
did not exempt from liability for a spe- 
cial assessment for a sidewalk in front 
of school premises, has a strong bearing 
here. If, as was decided in that case, 
the general exemption from taxation 
provided for by the Iowa laws relates 
only to ordinary taxes for revenue pur- 
poses in the case of school property, it 
would seem that the same court would 
hold that the same principle applies in 
the case of cemeteries. In fact, the 
opinion in the last cited case refers to a 
New York decision involving the right 
to levy assessments against cemetery 
property. The Iowa court said: 
“In the leading case of The Applica- 
tion of the Mayor of New York, 11 John. 
77, church property was exempted from 
being ‘taxed by, any law of the state,’ 
and it was held this had reference to 
the general and public taxes only, and 
did not apply to assessments made for 
enlarging and improving a street. To 
the same effect are Buffalo City Ceme- 
tery vs. Buffalo, 46 N. Y. 506; * * 
In the last mentioned Iowa case it was 
assumed by the parties that the school 
property could not be sold to satisfy the 
sidewalk assessment, and I have no 
doubt that the court would refuse to 
desecrate a cemetery by ordering a sale 
of property in which interments have 
been made, but the following language 
used in the Sioux City case shows that 
there might be other ways of enforcing 
payment: 
“We are not called upon to determine 
whether the judgment can be enforced, 
but it is probable counsel will be able, 
if necessary, to find a way to accomplish 
such a result. It is competent for the 
general assembly to provide that a spe- 
cial tax of this character may be en- 
forced by an action in the courts. 
* * * The statute makes the tax a per- 
sonal charge against the owner and a 
lien on the real estate, and it has been 
held this may be done. * * * The per- 
sonal charge is a debt which may be en- 
forced by a personal action against the 
owner.” 
The Supreme Court of Iowa has just 
handed down an interesting decision 
which should prove of interest to ceme- 
tery men in general, as well as to those 
of Iowa in particular. 
The decision which was announced in 
the case of Northern Light Lodge No. 
156, 1. O. O. F. vs. Town of Monona, 
161 Northwestern Reporter, 78, is to the 
effect that where an association owning 
a cemetery has sold off all lots border- 
ing a street, under absolute deeds, no as- 
sessment may be made against the 
property of the association on the theory 
that it abuts upon the street. 
Many years ago the plaintiff lodge 
established a four-acre cemetery which 
is within the limits of the town, fronting 
upon Iowa street. The premises were 
platted into ranges of burial lots and 
blocks parallel with the street, the 
ranges being separated by drives 16 feet 
wide. The plat as a whole consisted of 
203 whole and 23 fractional lots; 140 
full lots and 17 fractional ones had been 
