309 
PARK- AND 
CEMETERY . 
several newspaper columns about the famous people and the 
fine monuments in Woodlawn. He writes for papers in dif- 
ferent parts of the country, and on matters of National in- 
terest. If there are facts of National interest about Wood- 
lawn, there are certainly many more of local interest that 
might make highly entertaining reading for lot owners and 
prospective lot owmers. With literary contents of as high a 
quality as the pictorial pages the Woodlawn book would be 
twice as fine and of greater interest to those to whom it 
makes its appeal. 
The picture shown on the cover of this issue illustrates a 
scene in one of the older parts of the grounds, wdiere the 
majestic trees that nature planted have been assisted by the 
highest art of the landscape gardener to make a picture of 
rare charm. The old oaks at the left and the heavy over- 
hanging branches of other trees at the right form the back- 
ground for an artistically arranged scheme of flowering 
plants in the foreground. The patch of open sky breaking 
the heavy foliage lends the necessary touch of light that gives 
the color and variety to the photographic scene that the pig- 
ments of the artist do to the colored painting. The walk in 
front curves in and winds stealthily out wdth its .suggestions 
of something beyond that is alw^ays present in the artistic pic- 
ture. The Rhododendron hybrids and peonies disposed about 
the border seem to have been placed there for pictorial pur- 
poses. 
On pag'e 308 is a view of another old section where tall 
monuments and massive vaults are properly subordinated in 
the landscape by the big elm tree at the left, the specimen 
yews and other trees that mark the junction of the drives. 
This is a good example of how the trees and imposing works 
of nature may be made to set off the tallest and most massive 
monuments and tombs. The mausoleum that emerges at the 
left belongs to the James B. Reynolds estate. It was built 
of pink Westerly granite by Lazzari & Barton and cost $5,000. 
The picture opposite this one is one of the finest of 
the several examples we have shown from the Woodlawn 
book, of how the lines of monumental work may be softened 
and half concealed by judicious planting. Great masses of 
snowballs. Viburnum plicatum, have been so placed as to 
separate several massive monuments and prevent the intrusion 
of a too heavy collection of stonework. The fancy grave 
mounds in the front are planted with echeveria and alter- 
nanthera. The monument in the foreground is on the Jacob 
Rudolfly lot. It is of Barre granite and was erected by Laz- 
zari & Barton, of Woodlawn. 
SUPREME COURT DECISIONS ON CEMETERY LAW 
Must Pay Bequest for Care of Lot 
In the case of Harris vs. Ingalls, the 
Supreme Court of New Hampshire de- 
cided that where a testator gave $100 to 
a cemetery association, the income to 
be expended if needed in caring for his 
burial lot in the cemetery, etc., the le- 
gacy was absolute, and it was the duty 
of the executors to pay it, though in 
their opinion it was inadequate for the 
purpose. 
By the will of Ira F. Harris of 
Nashua, N. H., he gave $100 a year to 
each of several persons for certain terms, 
\arying from 3 to 10 years, or during 
tlie life of each person should he die be- 
fore the expiration of his term. He also 
gave $100 to the Nashua Cemetery As- 
sociation, the income thereof to be ex- 
pended, if needed, in caring for his bur- 
i:d lot in the cemetery; and if not needed, 
to lie expended elsewhere in the ceme- 
tery, provided trees are not allowed to 
grow within 20 feet of his lot. 
The executors asked the Court's ad- 
vice as to whether they had authority to 
pay the legacy to the cemetery associa- 
tion. the income of it not being sufficient, 
in their opinion, to take full care of said 
lot. 
In his decision Judge Chase said on 
this point ; “The terms by which the 
legacy to the cemetery association is 
given are unambiguous. The legacy is 
absolute, and it is the duty of the ex- 
ecutors to pay it, notwithstanding their 
opinion of its inadequacy.” 
Cemetery Personal Property Taxable 
I'he Supreme Court of New Jersey 
decided, in the case of Rosedalc Ceme- 
tery Association vs. the township of 
Linden, N. J., that the personal proper- 
ty of cemetery' associations, consisting 
of horses, hearses, carriages, agricultural 
implements, tools, and other articles used 
exclusively in and about their cemeteries 
and for burials in their cemeteries, is 
subject to taxation. 
The Rosedale and Linden Cemetery 
Associations of Linden, N. J., claimed 
exemption from municipal taxation upon 
their miscellaneous personal property, 
consisting of horses, hearses, carriages, 
agricultural implements, tools, and other 
articles used exclusively in and about 
the cemeteries of said associations and 
for burials in the cemeteries owned by 
them. The prosecutors base their claim 
for exemption from taxation upon sec- 
tion 8 of “An act to authorize the in- 
corporation of rural cemetery associ- 
ations and regulate cemeteries” (Gen. 
St, p, 349), which provides “that the 
cemetery lands and property of any as- 
sociation formed pursuant to this act or 
otherwise incorporated as well as bonds 
and mortgages gi\-en to secure the pur- 
chase money of such cemetery lands shall 
be exempt from all public taxes, rates 
or assessments and shall not be liable 
to be sold on execution or be applied in 
payment of debts due from any indi- 
vidual proprietors, but the proprietors of 
lots or plots in such cemeteries, their 
heirs or devisees may hold the same ex- 
empt therefrom so long as the same 
shall remain dedicated to the purpose 
of a cemetery and during that time, no 
street, road, avenue or thoroughfare 
shall be laid through such cemetery or 
any part of the lands held by such as- 
sociation for the purpose aforesaid with- 
out the consent of the trustees of such 
association except by special permission 
of the Legislature of the State.” This 
section is substantially the same as sec- 
tion 1, Act March 14, 1879 (P. L. p. 
318; Gen. St. p. 360, § 56) amending 
section 10, Act March 14, 1851. 
The prosecutors insist that the word 
“property,” as used in the eighth section, 
supra, means personal property. All ex 
emptions from general taxation are to 
be considered strictly ; the resolution, in 
case of doubt, being in favor of the rule 
which subjects all property to a just 
share of the public burdens. In State 
vs. Krollman, Collector, 38 N. J. Law, 
574, the exemption from taxation of “the 
endowment or fund of any religious so- 
ciety, college,” etc., was held not to in- 
clude an endowment of a religious so- 
ciety, college, etc., consisting of land. 
An exemption from taxation of build- 
ings erected and used for religious pur- 
poses was held not to exempt a parson- 
age erected by a religious society on 
their church lot. State v. Axtell, 41 
N. J. Law, 117; Little v. Bowers, 46 N. 
J. Law, 300 ; State Board of Assessors 
V. Patterson, etc., R. R., 50 N. J. Law, 
447, 14 Atl. 610; Presbyterian Board v. 
Fisher, 68 N. J. Law, 143, 52 Atl. 228. 
Tax exemptions are not favored and 
must be given the most rigid admissible 
construction. Cooper Hospital v. Cam- 
den, 70 N. J. Law, 478, 57 Atl. 260. 
The judge in his decision says; 
It is in accordance with the common 
wish of mankind that the places w'here 
