PARK AND CEMETERY. 
0(S(> 
relief will meet a long-felt want. l..et us now 
consider whether any plan foi- the care of 
country cemeteries is feasible, and if so 
what are the essential features of such a 
plan. As already intimated, the fact that 
the people desire better things affords as- 
surance that they will look with favor upon 
any plan that offers hope of relief, and the 
fact that they spend thousands upon marbh 
warrants us in believing that when they 
learn that every dollar invested in a fund 
to produce interest to be used in care and 
Howers, will do ten times as much to beau- 
tify a cemetery, as the same amount in- 
vested in marble, they will invest tens of 
thousands in such a fund. Yet. let it not be 
forgotten that the people themselves have 
tried various plans, the number and variety 
of which it would be tedious to name, but 
still the demon of desolation, like the un- 
Vdndable demon of Gadara. stalks unbound 
among the tombs, exceeding fierce, terrifying 
those that pass that way and his name is 
“Legion.” I..et us not then suppose that this 
age-old legionary can be bound with slight 
bands and banished with half a try. It 
must be an affair worth while. First, 
then., business capacity must be had in man- 
agement. No business worth while of any 
sort, succeeds without a master mind. No 
plans work except they are quickened 
through the alembic of some man’s brain, 
and the man who can make this ))usiness gi> 
is not a cheap man. Second, we must get 
the money. It will hardly need be said that 
a sufficient ijrrintUK'iil finid to produce the 
necessary annual income i>f interest must be 
raised. A cemetery will need to be cared 
for a long time, and any plan that depends 
upon annual payments for the care from 
year to year is foredoomed. ])ecause the pay- 
ers will not stay long enough. Tliey doubt- 
less would, but they cannot. 
Besides a permanent fund there must be 
a contingent fund sufficient to pay all im- 
mediate outlay, including ample pay for a 
competent man to manage the business. 
This money may be had from two sources. 
?''irst. from the sale of lots. This should al- 
ways be a source of income toward a per- 
petual care fund, whether the cemetery he a 
public one or one i^rivately owned and man- 
aged for profit. It is outrageous that any 
community should lie reciuired to pay for 
burial lots -at the rate of several thousand 
dollars per acre, and get only the bare land, 
to be cared for in future by themselves. In 
country cemeteries at least ">0 per cent of 
b)t sales should go tit the ])er])etual care- 
fiind. But even then it will hardl.v be 
practicable to sell lots at a price high 
enough to secure a sufficient care fund. And 
especially in order to care for old ceme- 
teries. and all rural cemeteries, we must 
look to some other source for money. This 
can be secured by subscriptions from those 
owning or interested in the lots to be cared 
for. This is where a competent manager is 
most needed — a man who is a good solicitor; 
and he should be well paid. He might re- 
ceive a commission of 10 per cent on all 
subscriptions, and the subscribers should 
know they are paying it. In fact, there must 
be square dealing all the way. In thousand? 
of cases. I have not known one person to 
object to paying 10 per cent for raising the 
fund. However, for all purposes 25 per cent 
is about the proper proportion to put into 
the contingent fund and 75 per cent of sub- 
scriptions into the perpetual care fund. The 
writer has secured $500.00 in one ilay for 
jjerpetual care, (and $50.00 for commissions) 
for a country cemetery of one acre, and thn 
from five average farmers in ordinary cir- 
cumstances. This canvas should be pushed 
until the leading and most liberal ones have 
been enlisted, then, for a year, as we in 
Missouri say. “show them” what can be 
done. Meantime secure the names and ad- 
dresses of all others interested and. at the 
end of the year send them a statement of 
what has been done and a list of all 
who have i^aid and also a list of all lot 
owners who ought to pay. and ask them to 
(!(p a fair share, and promise them another 
statement next year, and most of them will 
want to be in the list of x^a.vei's. There is 
no pressure that can be brought to bear 
upon a man to do his duty in a matter like 
this, better than thus to stand him up in 
line witli others in equal circumstances. It 
will be helpful and more a square deal, if 
each subscriber, upon full payment, receive?, 
a bond stating what lienefits he is to have. 
No definite rate of interest should be prom- 
ised for we do not know what the far future 
rate may be. About one per cent should go 
for administration. After that the net in- 
come should be used in • '‘ibe projjer care, 
protection, maintenance and improvement" 
ipf the cemetery and in the “special care, 
protection, maintenance and improvement” 
of the subscriber's lot. This will secure the 
fund to its own cemeier.v. and those that pay 
should receive more benefit in the special 
care of their lots than those who do not 
pay. A defeasance clause making the money 
recoverable by the subscriber upon failure to 
comply with the conditions in its use would 
also be proper. These suhscriptions might 
be paid in annual installments, to make it 
easier for all to pay. However, it will be 
obvious that a fund all paid in and loaned 
in large sums upon a first class security 
will be better than a fund in the hands of 
many, and the necessity of a multitude of 
small collections each year. Still it will be 
safe to give the subscribers about any terms 
they like, for if they get the results, they 
will not willingly fail to pay. Now. a word 
about the matter of organization. It should 
be a tuisiness corporation, for cemetery pur- 
poses. There is not .space in this paper to 
go into detailed consideration of all reasons 
for this conclusion. Churches, lodges, clubs, 
etc., are not constructed for cemetery work, 
and in most cases they are not sufficiently 
self perpetuating. A.ssociations formed un- 
der a pro forma decree are likely to fail 
for the want of business push. This is 
strictly a business matter, and should be 
upon a purely business basis. The only way 
men of business ability can be retained ir 
this work is to pay them fairly for their 
lime. And no community has a right to ask 
or expect anything less. It may not be 
amiss here to say they should not be paid too 
much. There should be no graft, but a fail- 
deal to all parties concerned. Stockholders, 
who invest the necessary capital to buy. es- 
tablish and improve cemeteries should have 
fair dividends upon the investment. 
As to size the company should not be li»o 
large nor yet too small. The amount of capi- 
tal should be sufficient to own and improve 
the necessary amount of land. As to territory 
covei-ed. it should be large enough to secure 
enough business to require the whole time 
of at least one competent business manager 
and also to pay him without too heavy a 
burden upon the business. Probably, as a 
general rule, a c-ounty ought to be about the 
right amount of territory for one company. 
If the stockholders are scattered so much 
that they are in any large measure unknown 
to the people who patronize the cemeteries, 
the patrons will not have the confidence 
that comes from acquaintance, and some ex- 
perience extended /iver eight years has dem- 
onstrated to the writer that the confidence 
of the patrons is. and must always be the 
chief asset of a company such as we have 
been considering. Let the people be assured 
of a square deal and the volume of cemetery 
business that can be done at a fair profit 
in any community, will be as great as the 
volume of banking business or of life insur- 
ance business. And it will be worth doing 
too. Tf all the cemeteries in any county 
were successfully put upon a perpetual care 
basis, cleaned up in good shape, and their 
future maintenance amply provided for such 
a condition would add at least $5.00 to the 
value of every acre of land in that county 
If the county were twenty miles square that 
would mean $256,000.00. AVorth thinking 
about. is it not? Then consider the 
greater value of the sense of satisfaction and 
self-respect of those who must use the ceme- 
teries. Careful consideration. extending 
through eighteen years, and some actual 
experience along the lines here suggested, 
extending through eight years, warrants tin 
writer in believing that no business is more 
necessary, or will yield more value to the 
community. It will, by its very natui-c. at- 
ti’act to itself the bettei* class of citizens. Tt 
is as necessary as the marble business or thi 
undertaking business with no probal>ility o 
a coffin makers’ trust. Surely there is every 
reason why every self-respecting communit> 
should amply provide for the proper and 
permanent care of “God’s Acre.” 
In the discussion that followed Air. 
Downs' paper, Mr. Cooper, of Koko- 
mo, hid., referred to a statute enacted 
by tile legislature of that state, where- 
in- ever>- township or municipality can 
tax each land owner for care and 
maintenance of the cemeteries. 
Geo. Gossard. Washington C. 11.. 
O.. and Geo. W. Creesy, Salem, Mass., 
reported for the Ohio .Association 
