273 
PARK AND CEMETERY 
Sec. 3103. The proceeds arising from the sale of lots in 
such cemetery shall be applied to the payment of any debts 
incurred by said association, in the purchase of cemetery 
grounds and property, in fencing, improving and embellishing 
such grounds and avenues leading thereto, and in defraying 
the necessary expenses in the management and care of the 
same, and for no other purpose. 
Not less than 20 per cent should be set aside. I do not 
favor the percentage basis. It costs more per unit of area to 
care for single graves and small lots with much stonework 
than it does for large lots. 
I see no reason for two funds, one for the cemetery as a 
whole and one for the individual lot. The proper care of the 
lots implies like care for lawn spaces and avenues. When 
the ground is all sold, the whole care of the cemetery must 
be met by the income from the invested funds. 
When a portion of the cemtery has been sold without spe- 
cial care contract, give the best care possible to the new parts 
sold under perpetual care, the least possible to the old parts, 
except individual lots where payment is made for care, and 
the question will soon answer itself. Give no care to lots for 
which no provision is made. Public opinion is a powerful 
lever and will ultimately bring nearly all lot owners into line.' 
As to trustees, state laws regulate organization of cemetery 
associations. If the trustees are competent to manage the 
cemetery, they are competent to administer the trust funds. 
They should be under the same state supervision as banks 
and trust companies. 
The best form of contract is the simplest possible. Guar- 
antee only ordinary care. If the income permits, then give 
better care. 
Our basis for determining the amount of deposit required 
from individual lot holders is the area of lot. We set aside 
from proceeds of all ground sales 20 cents per square foot, 
and collect the same from owners of lots sold before perpetual 
care was adopted. With present interest rates I consider this 
a minimum. 
We have not accepted care of artificial work, monuments, 
etc. I should think that a deposit of not less than the original 
cost of the work would be necessary. 
No rate of interest can be allowed on perpetual care funds. 
The history of interest rates shows great fluctuations, with a 
tendency to lower rates. 
The propriety of guaranteeing something in perpetuity is 
doubtful. Forever is a long time. Yet such guarantee has 
come to be the accepted policy of the best cemeteries and of 
the best thought of this country. We are making such con- 
tracts and leaving to our successors in the dim future the ful- 
fillment of them. If population leaves the land, who will be 
left to administer the trust? 
Frank D. Willis, Sec. and Treas. 
(Other papers will follozv next month.) 
MICHIGAN CEMETERY OFFICIALS TO MEET. 
The preliminary arrangements for the organization of a 
state association of cemetery officials in Michigan have brought 
forth very encouraging results, and it is announced that a 
meeting will be held in Grand Rapids, Wednesday, July 26, 
to which all the cemeteries in the state are urged to send 
representatives. Superintendent Frank Enrich, of Woodlawn 
Cemetery, Detroit, who sent out the preliminary notices that 
have resulted in the selection of Grand Rapids as the meeting 
place, writes that everything is favorable for a successful 
meeting. Arrangements will be further perfected and an- 
nounced in Park and Cemetery, and notices will also be 
mailed by Mr. Eurich to all those from whom replies were 
received to the first notice. 
CORRESPONDENCE. 
Membership of the A, A. C. S, 
Editor Park and Cemetery : It is gratifying to note that 
some of the members, judging from the correspondence in 
your valuable journal, are taking interest in the affairs of the 
association. All that Mr. Ealconer suggests in his welcome 
letter has been anticipated. At most of the conventions, par- 
ticularly Cleveland, a good exhibit of cemetery appliances was 
made. But not much time could be given to it. The members 
had to go with the crowd. Therefore not encouraging to the 
exhibitors. Several have promised to again show at Washing- 
ton, and an effort will be made to have a good exhibit where 
the members will have ample time to examine. 
Hundreds of letters and copies of reports have been sent to 
cemeteries all over the land. Whether they will prove bene- 
ficial has to be seen at Washington. 
The idea of the circular letter was to try and obtain personal 
effort on the part of each member, to my mind the only way. 
The secretary can send out all the letters imaginable; they ' 
avail but little without the help of the members. 
There are so many cemeteries that should belong to the 
asociation. Let us take Pittsburg. There are a goodly num- 
ber of cemeteries in that locality, yet only three are with us. 
What room for missionary work! Around New York and 
Jersey City there are about 500 burial grounds, yet less 
than a dozen are on the roll of the A. A. C. S. 
At Chicago twenty new names were added. Only seven 
were from that locality. Yet see the immense field there is 
in Illinois, Indiana and Michigan. Plenty of room here, 
brethren, for personal effort. 
“Another member” strikes a keynote in suggesting that we 
must try and keep the old members interested. The personnel 
of the association has indeed changed. Do as he says. Write 
and keep in touch with each other. 
All of the letters of your correspondents contain good points, 
which will no doubt be heeded by the executive committee. 
It must be borne in mind that in the past very little actual 
time at each session was given to business — not more than a 
couple of hours. Better that we stick to business for four 
hours, and then allow the members to visit and examine the 
details of management as suggested by Mr. Scrogie. 
No doubt some will prefer, after the session, to visit points 
of interest in a body, under suitable guidance. Parties for 
this purpose can easily be made up daily. 
Yes, Brother Stone, let us correspond more with each other. 
Pick out the names of those who have not been with us of 
late and endeavor to get them interested. I have a good many 
promises from such. But some of you help, and let them see 
that they are not forgotten. Bellett Lawson, 
Secretary. 
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Editor Park and Cemetery : Circumstances over which I I 
have no control have prevented me from attending the late ’ 
meetings of the association, but my heart has always been ' 
with the association in its coming together. The influence J 
of the papers and an occasional letter from some of the mem- I 
bers I know has been an inspiration, and our cemetery is far < 
in advance of what it would have been without this help and j{ 
encouragement. I am glad to note Brother Eurich’s effort * 
at state organization. I know it would be beneficial to all * 
who would take part. In writing for my home papers I quite u 
often add notes of the work to keep it before the people and ] 
lot owners, pilfering sometimes from the columns of Park < 
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