PARK AND CEMETERY 
314 
Perpetual Care in American Cemeteries 
(Continued.) 
A Symposium of Methods of 
Some of the Leading Cemeteries. 
Beg^Ud in the May issue. 
West Laurel Hill Cemetery, Philadelphia , 
West Laurel Hill Cemetery sets aside lo per cent of all 
cash received from the sale of lots. This we deem sufficient. 
All the income from the permanent fund is used for the 
general maintenance of the cemetery. The cemetery com- 
pany provides a fund — not the lot holder. The lot holder may 
provide a special fund for his lot if he cares to, and all the 
income from that special fund then goes to that lot. 
When a portion of the cemetery has been sold without the 
special care contract, begin perpetual care fund at once ; 
apply the income from it to the whole ground. Part of the 
consideration money from all future sales after the creation 
of the fund should go to the fund, not by the will or act of 
the purchaser, but by the act of the cemetery. In cemeteries 
owned by the community — not private enterprises — the same 
system can be applied; raise the prices 15 to 20 per cent and 
apply 10 per cent to the permanent fund of the cemetery. 
As to trustees, hand the trust funds to the best trust com- 
panies of the town or to the nearest trust company, the funds 
to be held in trust. 
We give the following receipt to the lot holder who cre- 
ates a fund specially for his lot. The payment of the perma- 
nent fund of the cemetery is made part of our deed. 
THE WEST LAUREL HILL CEMETERY COMPANY ac- 
knowledges that it has this day leceived from 
the sum of Dollars, 
and agrees to pav the same over to THE PROVIDENT LIFE 
AND TRUST COMPANY OF PPIILADELPHIA. Trustee, un- 
der and subject to the covenants and conditions of a cer- 
tain Deed of Trust, duiy executed between said Companies, 
dated the twenty-ninth day of January, 1892, and providing 
for the creation of a fund known as 
“The West Laurel Hill Cemetery Lot Holders’ Fund.” 
And the said 
for self, heirs, executors, administrators, and as- 
signs agrees that the said sum shall be so paid over, and 
that the return thereof shall never hereafter be demanded. 
THE WEST LAUREL HILL CEMETERY COMPANY fur- 
ther agrees perpetually to apply the net annual income ac- 
cruing from the investment of said sum under the conditions 
set forth in the said Deed of Trust as and when received to 
Lot numbered Section 
in the Company’s published plan of Lots, and more particu- 
larly described in said Company’s Deed No made 
to the said 
dated 
Witness our hands and seals this day 
of A. D., 19 
We do not require any amount of deposit for their special 
fund, but advise a sum which at 2 per cent will give an in- 
come of five cents a square foot a year. The permanent fund 
laid aside by the cemetery (irrespective of any sum that the 
lot holder may choose to provide) is 10 to 20 cents a square 
foot. 
For the care of mausoleums, monuments, etc., we estimate 
the value of the work required, allow about 10 per cent more ; 
base the principle on an income of 2 per cent. 
No rate of interest can be guaranteed on perpetual care 
funds. The rate in Philadelphia is about 4 per cent now, but 
we look for a 2 per cent rate. It is not proper to guarantee 
anything in perpetuity. A. L. Smith, Treas. 
Mount Hope Cemetery, Rochester, N. Y. 
We do not set aside anything from the sale of a lot. In 
■ case of the sale of a $35 lot (which is our cheapest) a de- 
posit of $50 would be asked, and no amount less than $35 
would be accepted. This amount would be required for lots 
ranging in price up to $125. From $125 lots up, $100 would 
be required, and larger lots pro rata. 
The interest accrued from a deposit for the perpetual care 
of a specific lot should be applied to the care of that lot solely. 
We have a sinking fund of $50,000 (which will soon be 
raised to $100,000) which cannot be diverted from the original 
purpose for which it was set aside — viz., the care of neglected 
and abandoned lots. 
We are under control of a board of commissioners ap- 
pointed by the mayor, according to city charter. (No politics.) 
We have a contract form under an act of the Legislature, 
which is as follows ; 
MOUNT' HOPE CEMETERY. 
Contract for Perpetual Care. 
Rochester, N. Y 19.. 
We do hereby certify, that ■; 
has paid into our hands Doliars (?> ) 
for the purpose of keeping in order 
Lot No in Section (or) Range No 
containing square feet, in Mount Hope Cemetery, in 
consideration whereof, the interest which shall be obtained 
on that sum shali, hereafter, from time to time, as occasion 
may require, be expended on said Lot, as provided in Sec- 
tion 75 of Chapter 14 of the Laws of 1880 of the State of 
New York, as amended April, 1898. 
In Testimony Whereof, the said City of Rochester has 
caused this instrument to be signed by the Treasurer and 
Commissioners of Mount Hope Cemetery, and the Clerk of 
said Cjity, and the Corporate Seal of said City to be here- 
unto affixed this day of 1 
[Seal.] 
Treasurer. 
Clerk. 
I 
Commissioners. 
