349 
PARK AND CEMETERY. 
constructed of brick covered with con- 
crete and roofed with Spanish red tile. 
Tlie entrance and buildings are 142 feet 
in length and will cost over $20,000. 
The carriageway is 20 feet wide and it 
will have a side-w'alk on each side. 
An addition of seventeen acres has re- 
cently been made to the cemetery 
grounds. 
Green lawn Cemetery . Vssociation, 
Hammond, La., of which Mr. Frank B. 
Thomas is president, proposes to pro- 
vide a rest house and new entrance in 
the near future. receiving vault is 
also contemplated. 
Some $1,500 will have been e.xpended 
in improvements at Graceland Ceme- 
tery, Sidney, O., before the season ends. 
The building has been repainted, and 
the planting of trees and shrubs has 
been e.xtended. Another improvement 
is the creation of a Pioneer Section, in 
which will be reinterred the remains of 
persons buried in the old Pioneer bury- 
ing ground of the city, abandoned many 
years ago. .4n appropriate memorial is 
to be placed thereon. 
.•\t Hastings, Neb., a superintendent's 
residence is to be built, at a cost of 
$:i,500 to $4,000, in Park View Ceme- 
tery. .'kbout 5 acres have also been 
added to the grounds. 
.4 new receiving vault has been com- 
pleted in Greenwood Cemetery, Wheel- 
ing, W. Va. It will hold 24 bodies. 
It is constructed of stone, with mar- 
ble interior and is a great improve- 
ment in the cemetery. 
Greenhush Cemetery, Albany, N. Y., 
is to have a substantial iron fence and 
improved approaches and ornamental 
gateways. 
l\Ir. Fred K. Dalton, superintendent 
of Strawberry Point Cemetery, Straw- 
berry Point, la., has expended this 
year so far .some •fSTOO in improve- 
ments, which was principally devoted 
to curbing and road making. The 
addition to the cemetery was laid 
out by Mr. Frank H. Nutter, of Min- 
neapolis, Alinn., and considerable 
work has been done on it. Work- 
ing in co-operation with the Ladies’ 
Cemetery .Association a successful 
and liberal donation of labor wnis 
volunteered to assist in the rvork of 
grading. The superintendent with 
the trustees are aiming to secure lawn 
plan effects throughout the cemetery. 
The Gallon Cemetery .Association, 
Gallon, O., has added si.x acres to its 
graunds by purchase. 
A new Roman Catholic Cemetery 
.Association is in i^rocess of formation 
at Utica, N. A^., in which the parishes 
of St. John's, .St. Patrick’s, St. Agnes’ 
and the Church of St. Francis de 
Sales are interested. A site has been 
purchased comprising 141 acres, ad- 
mirably situated and adapted to ceme- 
tery purposes, and which is from 300 
to 500 feet above the level of Utica, 
and it is, moreover, a picturesque 
tract. The association will be regu- 
larly incorporated, and the advisory 
board includes the four pastors of 
the churches, four lay members, and 
the Bishop of the diocese as chair- 
man. 
Forest Hill Cemetery, Houghton. 
Mich., which contains 60 acres and 
has been in use for 40 j^ears and is 
consequently almost fully' occupied, 
will be enlarged according to a de- 
cision of the Portage township board. 
The sale of lots in the old part of 
Crown Point Cemetery, Kokomo,^ 
Ind., is a thing of the past, and fu- 
ture lots must be secured in the 34- 
acre addition to it, in which sections 
will be improved and opened up as 
required. 
The annual report of the Tacoma 
Cemetery. Tacoma. Wash., was held 
June 29 last. The report showed total 
receipts for the year ending May 31, 
last, $41,742.37; this included sales of 
lots, $12,463.71: single graves, $4,- 
:!31.5(); on account of Perpetual Care, 
$9,082; and greenhouse, $1,695.50. The 
expenditures amounted to $19,501.33, 
which included labor, $15,118.75; per- 
manent improvements, $1,080.75; Per- 
petual Care, $134.25. The Perpetual 
Care fund is now $114,007.43, and the 
general fund $35,608.34. .An earnest 
appeal was made to increase the Per- 
petual care fund. 
SUPREME COURT DECISIONS 
ON CEMETERY LAW 
Taxation of Cemeteries. 
The Supreme Court of Indiana in the 
case of Oak Hill Cemetery Co. vs. Wells 
has decided that a tract of land pur- 
chased by an incorporated cemetery asso- 
ciation for cemetery purposes and plat- 
ted into lots for such purposes is “used 
e.xclusively for cemetery purposes,’’ and 
comes within the act exempting from 
taxation the property used exclusively 
for cemetery purposes belonging to a 
cemetery corporation organized upon a 
basis whereby the corporation cannot 
derive pecuniary' profit. The action was 
taken by the Oak Hill Cemetery Com- 
pany against .Albert A. Wells, and the 
Circuit Court of Lake county rendered 
judgment in favor of the defendant; 
plaintiff appeals and the judgment was 
affirmed. 
Judge Robinson says in the Supreme 
Court decision : .Appellee held a tax 
deed to certain land sold for ta.xes by 
the auditor as the property of appellant. 
The court found the ta.x deed invalid as 
to conveying title, but decreed a lien 
against the land for taxes paid for 
$888.02. The one question is whether 
the land is subject to taxation; the same 
being used exclusively for cemetery pur- 
poses. 
.As appellant is relying upon the ex- 
emption of its property from taxation, 
the burden was upon it to show that its 
property came within some class of prop- 
erty which the statute says is exempt. 
.\ tract of land purchased by an incor- 
porated cemetery association for ceme- 
tery purposes and platted into lots for 
cemetery' purposes could properly be said 
to be used exclusively for cemetery pur- 
poses. But this is not equivalent to say- 
ing that the lots are used for burial 
purposes, and that they are now in use 
for such purposes. But the facts show 
that appellant was organized for the 
purpose of selling lots for gain and 
profit for burial purposes. Whether a 
part or any of such lots have been sold 
and are now used by the purchasers for 
burial purposes does not appear. The 
exemption given by the acts of 1891 
and 1893 were not intended to relieve 
from taxation any property that was 
used by the owner for purposes of gain 
and profit, and to make this perfectly 
clear the Legislature passed the act of 
1895. This act is superseded by the act 
of Alarch 4, 1905 (Acts 1905, p. 185, c. 
HO), which makes the further provision 
that such association may set aside a 
definite portion of the proceeds derived 
from the sale of lots as a perpetual care 
fund, w'hich fund shall be exempt from 
ta.xation. Upon the facts the case comes 
within the provisions of the act of 1895, 
which does not exempt cemetery prop- 
erty where the corporation is organized 
for the purpose of selling lots for gain 
and profit and the land not in actual 
use for burial purposes. Judgment 
affirmed. 
Sellwood Park, Portland, Oregon, is 
to be improved and the Park Board has 
engaged Mr. Ellis F. Lawrence to pre- 
pare plans for a general assembly park 
building, w'hich.will be the pivotal point 
for the development scheme. This is 
the beginning of a project to provide 
community centers. The building will be 
60 by 70 feet and constructed of rein- 
forced concrete at a cost of not less 
than $30,000. 
The Dorothea Dix Park .Association 
is planniiTig further improvements for 
its city beautiful park in Hampden, Me., 
on the shores of the Penobscot. This 
year it is proposed to add a large pa- 
vilion for shelter and rest. 
