THE MODERN CEMETERY. 
M 3 
$3,604; interments, $3,754. Total receipts were 
$62,498.38. Total expenditures, $5 5,660.06. There 
was deposited on account of Perpetual Care P'und, 
$2,161.75. The new sections opened are laid out 
on the lawn plan, and the perpetual care and guar- 
antee funds show a steady and healthy growth. 
* * * 
The annual report of the Rural Cemetery, Wor- 
cester, Mass., states that the fund for the perpetual 
care of lots and grounds amounts to $69,844.17; 
the general fund to $5,433.96. During the past 
year 62 lots have been graded, 13 inside curbs 
taken out, 8 iron fences removed; 42 lots have been 
curbed with an avenue curb of stone. The number 
of burials was 104. A sum of $2025 was received in 
gifts for the perpetual care of 24 individual lots in 
response to the appeal of the trustees, that all indi- 
vidual lots be placed under the perpetual care of 
the corporation. 
# # * 
The annual report of the Little Lake Cemetery 
Co., of Peterborough, Ontario, shows that our 
cousins over the line are adopting modern Amer- 
ican ideas in cemetery management. The financial 
statement showed a cash surplus of $761, the largest 
for many years, although many improvements were 
carried out. There was also received a sum of $400 
for the perpetual care of a lot. Several of the lot 
owners gave permission for the removal of cedar 
hedges and iron railings, affording great improve- 
ment. A report of a committee on legislation made 
an urgent plea in the direction of perpetual care, 
and recommended amendments to existing laws 
which were decidedly in the direction of modern 
views regarding cemetery affairs. 
# * * 
The annual report of Superintendent Fred C. 
Emde of the city cemeteries of Cleveland, O., for 
1894 has been submitted. While the receipts were 
$5,868.85 less than in 1893, a balance of $7,709.34 
is shown in the fund. In 1893 the sale of lots net- 
ted $22,911.56 and for 1894 only $1,645.27. The 
receipts from interments and extra work done on 
the lots sold amounted to $13,770.76 in 1893 and 
$14,268.20 for the past year. The difference in 
these receipts was due to the greater number of 
burials during 1894, there being 2,805 ir* 1894 and 
2,665 in 1893. Notwithstanding the greater ex- 
penditures in improvement and labor the expenses 
were $2,256.68 less during 1894 than 1893. 
Considerable loss in receipts was due to the fact 
that in the receipts of the first nine months of 1893, 
lots sold brought an average of $4 more per lot 
than for the corresponding months in 1894. Choice 
lots are also becoming less each year and it is only 
a question of a short time until the receipts from 
the cemeteries will not be enough to pay the cost of 
maintenance. The cemetery fund has been in- 
creased $18,730.85 and no necessary improvements 
or repairs were neglected. The interments during 
the year were: Woodlawn cemetery, 1 , 755 ; Fi'ie 
street cemetery, 156; Monroe street cemetery, 677; 
Harvard Grove cemetery, 217. 
The cash receipts and disbursements at the var- 
ious cemeteries were as follows: Woodland avenue, 
total cash receipts, $19,222.27; total disbursements, 
$15,207.67. 
Erie street; total receipts, $2070.95; disburse- 
ments, $2,263.92. 
Monroe street: total receipts $7,269; disburse- 
ments, $3,500.43. 
Harvard Grove: total receipts, $2,151.25; dis- 
bursements, $2,033.01. 
The total number of persons buried in the var- 
ious cemeteries from the time of their construction 
to Jan. I last, is: Woodland, 32,601; Erie street, 
17,250; Monroe street, 17 , 557 ) Harvard Grove, 
5,403; total in cemeteries owned by the city of 
Cleveland, 72,81 1. 
Planting and Good Planting, 
Tree planting claims prominent attention in 
spring work. Whether a tree should be pruned or 
not when transplanted, depends, in a measure, on 
the health and vigor of the tree to be planted. A 
weak tree, or a tree with mossy bark, err one which 
in any way seems to have been somewhat neglect- 
ed, requires more pruning than a tree showing a 
lusty and healthy growth. In fact, a tree which 
shows excellent vigor and appears to have been 
well cared for before transplanting, seldom needs 
much help from the pruning knife. 
Then the question of good planting comes in. 
What many people imagine to be good planting is 
frequently very bad planting. If a tree leans over 
after a rain or wind storm, it is a proof that it was 
badlj planted. If the soil had been packed in 
properly about the roots, it could not lean, — a tree 
only leans under these circumstances, from there 
being vacancies which the settling of the earth finds 
out. It is almost impossible to pack the earth in 
too firmly about the roots, at transplanting, and it 
should be done as the hole is being filled. — Mee- 
han's Montlily for February. 
Chicago clergymen are quietly discussing the 
very delicate subject of whether the clergyman 
should accompany the remains and the mourners 
to the cemetery after the services in the home or 
the church, No decided opinion has yet been ex-, 
pressed. 
