PARK AND CEMETERY. 
29 
quently conducted as private enter- 
prises they should be subject to a tax 
levy. The investigation norv being 
conducted by the mayor shows that 
the private property exempt from tax- 
ation in Philadelphia amounts to ap- 
proximately $70,000,000. Most of this 
is made up of cemetery land, church 
property, power houses and telephone 
exchanges. 
* * * 
To protest against the establishment 
of a cemetery within their town lim- 
its, a large number of citizens attend- 
ed a meeting of the Town Council of 
Teaneck, N. J., and succeeded, for the 
time being, ' in blocking the project. 
The cemetery has been incorporated 
under the name of the Gates of Hope 
Cemetery, and has a franchise for 125 
acres of the Phelps estate property in 
West Englewood avenue. The ap- 
plication of the incorporators was up 
for action by the council, and after 
a stormy debate was withdrawn. 
* * * 
The residence a^d office of T. E. 
Anderson, superintendent of Spring 
Hill Cemetery, Danville, 111., was 
damaged by fire to the extent of 
$1,000 March 14. It was fully covered 
by insurance and will be remodeled 
and made fireproof. All personal ef- 
fects were saved. 
* * * 
The Chicago Tribune estimates that 
there were 300,000 burials in the 
cemeteries of that city last year, an 
average of S3 a day. 
FROM the ANNUAL REPORTS 
The annual report of F. H. Ruther- 
ford, Secretary of Hamilton Ceme- 
tery, Hamilton, Ont., shows the excel- 
lent results that have followed the 
introduction of modern methods. 
Thirty-five cents a foot of lot sales is 
set aside for perpetual care which in- 
cludes weekly cutting of the grass, 
and trimming, raking and watering 
during the dry season. The formation 
of a separate fund for the maintenance 
of roads, buildings, fences, trees, etc., 
when all lots are sold has been begun, 
and when the ground is all sold the 
board will have on hand in the several 
funds, over $200,000 for maintenance. 
The grounds are divided into five sec- 
tion,s each in charge of a foreman, 
and telephone communication with 
each section was installed the past 
year. The cemetery is self-supporting 
with receipts of about $15,000 a year, 
and about $10,000 a year has been add- 
ed to the perpetual care funds which 
now amount to $52,676. Mr. Ruther- 
ford strongly recommends removal of 
all lot enclosures in the older sections 
and urges that the various organiza- 
tions unite on one memorial day. 
There are about three thousand lot 
owners. 
The eight page annual published by 
the Lakewood Cemetery, Lake City, 
Minn., tells of perpetual and special 
care funds of $13,039 and annual ex- 
penditures of $3,540. An interesting 
Flower Day ceremony was held June 
20. It is announced that all founda- 
tions will hereafter be built by the 
association. The annual gives other 
news notes of interest to lot holders, 
extracts from two of the addresses at 
the A. A. C. S. convention and re- 
produces an illustration from Park 
AND Cemetery. The Association cir- 
culates 700 of these annuals. 
Lowell Cemetery, Lowell, Mass., 
added $912 to the reserve fund during 
the year and reduced the standing in- 
debtedness by $200. The trust fund 
for care of lots now amounts to $143,- 
828. The moth pest is reported on 
the increase in spite of the fact that 
upwards of 56,000 nests were removed 
the past winter. The association cul- 
tivates a profitable hay crop, and all 
the stone needed in construction work 
comes from the cemetery’s own land. 
The expenditures for the year were 
$41,977. 
The financial report of Norwalk 
Cemetery, Norwalk, O., shows a bal- 
ance March 1 of $11,010, with a per- 
manent endowment fund of $6,872. 
The association’s total assets are $17,- 
986. There are about 3,397 inter- 
ments in Woodland Cemetery. 
The annual report of the Wiltwyck 
Rural Cemetery Association, Kings- 
ton, N. Y., records the expenditure of 
$6,326 and the increase of $1,025 in 
the perpetual care fund. 
CEMETERY IMPROVEMENTS 
A public mausoleum for permanent 
interment is to be erected in Mans- 
field Cemetery, Mansfield, O., by John 
Weil and R. S. Barr, who control the 
patents on the structure. It will be 
82x52 feet outside and will contain 
480 crypts. The interior will be lined 
with marble and the exterior will be 
Bedford stone. All crypts are to be 
sold before the erection of the build- 
ing. The National Mausoleum Co., 
of Shelby, O., which is engaged in 
the erection of similar structures, of- 
fered to sell the patent rights on their 
construction to the town of Goshen, 
Ind., for $1,200, the city to erect the 
structure in Oak Ridge Cemetery by 
private contract. The city council ac- 
cepted the proposition, but on threats 
of injunction to stop the signing of 
the contract, the mausoleum company 
withdrew its offer and announced that 
the structure would be built by pri- 
vate parties. J. T. Haskell, on behalf 
of residents of Wellington, O., has 
sued the National Mausoleum Co. for 
$5,000 for alleged breach of contract 
by which he secured rights to certain 
territory in which to erect these struc- 
tures. Crypts are sold in similar 
mausoleums in Morenci, Mich., To- 
ledo and Alliance, O., and Decatur 
and Maroa, 111., at prices ranging 
from $100 to $150 each. The Decatur 
Mausoleum Construction Co., of De- 
caLir, 111., has been incorporated to 
build these public mausoleums with a 
capital stock of $15,000. The incor- 
porators are; C. U. Downey, H. C 
Phillips, and C. R. Querrey. This 
company has started the erection of 
one in the Ottawa Avenue Cemetery, 
Ottawa, 111. Another company known 
as the Western Illinois Mausoleum 
Co., has been incorporated at Gales- 
burg, 111., at $12,500, by C. G. Claw- 
son, M. J. Daugherty and C. M. 
Swank. 
Earlham Cemetery, Richmond, Ind., 
has begun condemnation proceedings 
to get possession of a fifty acre farm 
now a part of the country club’s 
giounds, for a future addition to the 
cemetery. 
Forest Lawn Cemetery, Saginaw, 
Mich., has let the contract for mov- 
ing the sexton’s residence and the 
Board of Park and Cemetery Com- 
missioners has adopted planting and 
improvement plans by O. C. Simonds, 
of Chicago, for plantings around the 
chapel, the entrance at Brady Hill 
cemetery, and the city hall grounds. 
A. H. Arnold is sexton of Forest 
Lawn. 
Evergreen Cemetery, Detroit, has 
purchased a forty acre addition, giv- 
ing a total area of 175 acres. 
St. Mary’s Cemetery, New Albany, 
Ind., has purchased a ten acre addi- 
tion. 
Evergreen Cemetery, Colorado 
Springs, Col., is laying new water 
mains, and when this is done a receiv- 
ing vault to cost $6,000 is to be built. 
Grace Lawn Cemetery, Elkhart, 
Ind., has been laid out and grading 
and other improvements begun. 
The Reformed Church Cemetery 
Association of Germantown, N. Y., 
has added two acres. 
C. B. Waldron has furnished plans 
for the improvement of Woodbine 
Cemetery, Valley City, N. D. 
{Continued on Page X) 
