PARK AND CEMETERY 
338 
Third Day, Thursday, September 21st. 
9 A. M. — 
Take car to Rock Creek Cemetery. 
Election of Officers. 
Reports of Committee. 
Paper — “Legal matters Affecting Cemeteries,” by 
J. E. Miller, of Dodge Grove Cemetery, 
Mattoon, 111. 
Discussion on same led by Bellett Lawson, Jr., 
Elm Lawn Cemetery, Buffalo, N. Y. 
Paper on best method of constructing gutters. 
Informal Discussions. 
New business. 
I ;30 P. M. — 
Visiting different points of interest in Washing- 
ton. 
Fourth Day, Friday, September 22nd. 
II A. M.— 
Take cars for Mount Vernon, Arlington Ceme- 
tery and Fort Meyer. 
Report of Committee on Resolutions. 
Saturday, September 23rd. 
The members desiring to visit Baltimore, Md., 
can do so on this date. 
The Association has been asked to visit Green- 
mount and Loudon Park Gemeteries. 
Perpettial Care in American Cemeteries. 
(Continued.) 
A Symposium of Methods of 
Some of the Leading Cemeteries. 
Begun in the May issue. 
Graceland Cemetery, Chicago. 
From $ .25 to $ .75 per square foot should be set aside for 
lot sales. The percentage would depend upon the price at 
which the lots are sold. 
In Graceland the expense for general care is about one 
quarter of the expense for care of lots. The general care should 
be provided for by setting aside a general fund for that pur- 
pose. If this is done the only charge against deposits for the 
care of special lots would be the expenses incurred on those 
lots. 
Owners of lots which have been purchased without special 
care contract can usually make a deposit with the cemetery 
authorities for the perpetual care of their lots. Before doing 
so, however, the provisions of the charter or the general law 
of the state under which the cemetery is organized should be 
looked up to see that there is provision for making such a 
deposit. 
As to organizing trustees : First, look up the laws, and 
then organize in acordance with their provision, selecting as 
few trustees as the law allows. 
The best form of contract is one that can be carried out 
even though there be changes in the prevailing rate of interest 
and in wages. 
To determine the amount of deposit required from individ- 
ual lot holders, determine the average annual expense for 
such care, then the amount of money that would yield an an- 
nual income sufficient to cover this expense. The income 
should be such as can be safely counted upon, from “Gilt 
Edge” securities. 
For deposits for the care of mausoleums, monuments, etc., 
an estimate of the cost is made in each case and the amount 
required determined as in the case of deposits for lots. 
At present 3 per cent or 4 per cent interest can be allowed 
on perpetual care funds ; 20 or 30 years ago 6 per cent would 
have been considered safe. No one can tell what it will be 50 
years from now, but it will probably be less than at present. 
As to guaranteeing something in perpetuity, the trustees 
can agree to spend the income, from a fund deposited with 
them, for a certain purpose. 
O. C. SiMONDS, Supt. 
Lakemjood Cemetery, Minneapolis. 
The laws of Minnesota make it obligatory upon our As- 
sociation to place one fifth of the income from the sales of lots 
in the perpetual care fund. This plan I think is wrong, as 
one lot may sell at the rate of 50 cts. per sq. ft. and another 
for three or four times as much, while both require the same 
amount of money expended on them for care. 
My judgment is that the proper way to secure the perma- 
nent fund, is to determine the cost (per sq. ft.) of main- 
tenance, and require that sum for each foot of ground sold, 
whether high or low priced. Perpetual care means so much 
more in some localities than in others that it is not possible 
to take the same amount all over the country, but the estimate 
must be made separately for each case. 
In estimating the cost of maintenance, alleys, and other 
unsalable portions of the ground, should be figured in their 
proper proportion and the money expended over the whole 
ground alike. 
Should any of the lot owners desire special care of their lots 
in perpetuity, there should be a fund for that purpose en- 
tirely separate from the maintenance fund, and each one de- 
siring such special care required to deposit to the credit of 
such fund, sufficient money to insure the special care which 
they desire. 
In the early days there were many lots in Lakewood sold 
without any provision being made for care, and when later on 
the perpetual care plan was adopted, the trustees requested 
the old lot owners to make an additional payment of one 
hundred dollars each to bring their lots under care.; this was 
done by a few, but not nearly all. 
After a year or two the Assn, assumed the care of all lots 
whether the extra money had been paid or not and have con- 
tinued this plan right along. 
The Minnesota laws provide that the managers of the 
cemetery may either appoint a Trust Co. or Trustees to handle 
the perpetual care fund. 
We make no contract covering perpetual care, more than is 
contained in the deed. 
For special care we give a bond stating that we have re- 
ceived a sum of money and agreeing to expend the total 
