392 
PARK AND CEMETERY 
are in a position to accept the trusts imposed upon us, but 
if not, it were far better for us to be honest and candid and 
tell our patrons that we are a short-lived body and can only 
agree .to bind ourselves for a specified time. Assuming that 
perpetuity can be guaranteed, so far as human foresight can 
guarantee what such a stupendous word implies, we are in a 
position to consider the “proper and legal methods of apply- 
ing the principle.” 
The laws of the State of Wisconsin have made provision 
for cemeteries to accept funds for perpetual care of lots as 
follows : — 
“Every such association * t * * owning and using 
iands for cemetery purposes shall take, hold and use such 
gifts, bequests or devises or personal or real property, or 
the income or proceeds thereof, as may be made in trust or 
otherwise, for the improvement, maintenance, repair, preser- 
vation or ornamentation of any lot, vault, tomb, chapel or 
other structure in such cemetery, according to the terms 
of the gift, bequest or devise, and in accordance with such 
reasonable rules and regulations as may be made by the 
officers charged with the duty of caring for the cemetery. ' 
“If money is given or bequeathed for any such purpose, 
and without direction as to the manner of its investment 
the income of which is directed to be used for any such 
purposes, it shall be invested by the proper officers in bonds 
of the United States, of this State, or of some county, city 
or village, town or school district of this State, or in bond 
or note secured by mortgage on property in amount not ex- 
ceeding one-half the value of such property. * * ♦ * It 
shall be the duty of * * * * such treasurer or other 
financial officer of any cemetery association to which any 
gift, bequest or devise has been made for any purpose with- 
in this section, on the first secular day of January in each 
year to make a written report to the Judge of the County 
Court of the County in which the cemetery thereof is situ- 
ated, showing in detail the amount of funds and the value 
of property which has been received for such purposes and 
the disposition thereof. * * * * The said Judge shall 
examine all accounts rendered and audit the same, and also 
examine into the investments made and securities taken 
hereunder. 
“Property given, bequeathed or devised, and trusts created 
for any of the purposes herein authorized shall be exempt 
from taxation and from the operation of laws against per- 
petuities, accumulations and mortmain.” 
Such are the statutory provisions of the State of Wisconsin 
to safeguard the funds left by individuals for the perpetual 
care of their lots and are the “legal methods of applying the 
principle.” 
The Trustees of Forest Home Cemetery, Milwaukee, gave 
the matter of perpetual care of lots a great deal of con- 
sideration before drawing their contracts or receipts for 
funds to be deposited and it is with great pleasure that I 
give you the following form as a result of their deliberations : 
Received of the sum of 
Dollars to be in- 
vested, and the income of which is to be expended in the 
manner hereinafter stated, for the perpetual care of Lot 
number in Block number 
in Section number in FOREST HOME 
CEMETERY, in the County of Milwaukee, Wis., in doing 
work on said Lot, as follows: 
Said sum of money has been received on the following con- 
ditions, to-wit: That the amount received shall be in- 
vested, together with such other sums as have been or shall 
be received for like purposes, to the best advantage and 
kept in a separate fund, and the income arising from such 
invested fund shall, on the first day of May in each year, be 
apportioned as follows: — One per cent, of the total amount 
of said fund shall be retained and carried into the General 
Reserve Fund of the Cemetery, and the balance of the in- 
come of such first named fund shall be apportioned pro rata 
to the several amounts in said funds and the amounts so 
apportioned shall be the amounts that may be expended 
during the current year on the lot, lots or graves, for the 
care of which said sums of money shall have been received. 
Any amount left over unexpended for any year or years 
on any given lot or lots or graves, shall be added to the 
amount allowed to be expended in any subsequent year or 
years. 
No gift or bequest shall be entitled to any benefit from 
the income of the fund, unless such gift or bequest shall 
have been received at least one year prior to any first day 
of May. No gift shall be received for a less sum than one 
hundred dollars. 
The form of contract is so simple that it does not seem to 
need explanation, but there may be some among us who have 
an inclination to use the word “why” and I will try to fore- 
stall such by giving the reasons before the questions are 
put. The one per cent, is carried into the General Reserve 
fund for the purpose of paying the expense of looking after 
the investment of the moneys left in trust, and for rein- 
bursing any loss that might possibly occur, and also for the 
purpose of helping to maintain the Cemetery, when the in- 
come from the sale of lots and other receipts have become so 
small as to be inadequate. While every lot owner is willing 
and wants to have his lot looked after in time to come, is 
particularly interested in such individual lot, he also wants 
to know that the drives, approaches and general appearance 
are kept up, and we have as yet failed to find anyone who 
does not see the wisdom of such provision and who is not 
perfectly willing to contribute his share for such purpose. 
The wisdom of agreeing to spend only the income less one 
per cent has been already shown ; for, when Forest Home be- 
gan taking in funds for perpetual care, the prevailing rate 
of interest paid on first-slass mortages, such as they could 
accept, was six and seven per cent, while now it is only four 
and one-half and five, and in some instances they have ac- 
cepted as low as four. Suppose the Trustees had agreed 
to spend five per cent of the amount deposited, or a sum 
equal to five per cent, which only a few years ago seemed 
like a reasonable calculation, they could not carry out the 
trust without loss. The management of all cemeteries is now 
doing, and always will do, the best they can for their lot 
owners, and they will get the best returns for their money 
obtainable with good business judgment, and so depositors 
are, and should be, satisfied to accept what the principal 
will bring. In case depositors are not satisfied with the form 
of contract issued, they have the alternative of depositing 
special securities, and the entire income of such securities 
will be credited without deduction for the General Reserve 
fund, until such time as the securities so given shall mature 
or be paid, when the amount realized therefrom will be added 
to and invested with the special fund and the pro rata amount 
of the net income will be apportioned as provided for in 
above form of contract. 
Another precaution to be observed is to aviod making 
contracts providing for too much detail, as they are sure to 
cause trouble. In a letter from one of the prominent mem- 
bers of our association is the following: — “A contract 
made for setting tulips in a lot where the stone work de- 
stroys the greater part of them each pear, is now making 
trouble for me.” This contract was probably made during 
the time of the present incumbent, and when it was made 
no doubt was entertained as to its practicability. If such 
snags are encountered in so ^ short a time after the contract 
is issued what right have we to burden our successors in 
years to come with provisions that to us seem reasonable, 
that to them may be impossible of fulfillment? Were it 
not the wiser to agree to something like the following, chang- 
ing the wording to cover the wishes of the depositors : 
“The net income to be spent on said lot in keeping the lot, 
graves, monument and markers in the best possible condition.” 
and then add, “if funds are sufficient, after the foregoing 
work, has been done, plant and care for flower bed. or fill 
and water flower vase, or do any other special work as may 
be desired or specified.” The wisest among us cannot tell 
what conditions may surround our successors, and we must 
not do for others what we would not like to have done for 
us. 
In one cemetery that I have heard of where contracts 
