P^R.K AND CEMETERY 
44a 
Perpetual Care in American Cemeteries. 
(Continued.) 
Began in the Maj' Issue. 
Pomfret Manor Cemetery, Sunbury, Pa, 
It is doubtful, in my mind, whether to take a certain per- 
centage of receipts from sales of lots would exactly meet the 
conditions. For instance, our ground has not averaged over 
30c per square foot, and for the first ten years of our experi- 
ence (we are only fifteen years in business now), we did not 
average over about 20c per square foot. You will see from 
this that the percentage of our charges for perpetual care 
would be equal, under the best conditions, to about 40 per cent 
of the total receipts for perpetual care and price of the lot. 
This might look high to a great many people who get large 
prices for their ground, but we do not find the return equal 
to what we find really necessary to keep up our present 
standard of care. 
If ground is returning to the corporation a price equal to 
$1.00 per square foot, the percentage of the amount necessary 
to be set aside would not be so great, for the reason that I 
do not think that the cost of the perpetual care would vary 
greatly whether we got an average of 30c per square foot 
for the sale of ground or an average of $i per square foot. 
The percentage of lot sales to be set aside for perpetual 
care would depend largely upon the price of lots per sq. ft. 
and what will be included in perpetual care. 
When a portion of the cemetery has been sold without 
special care contract, unless there are conditions in the con- 
tract of sale by which an assessment for this purpose could 
be laid and collected, I would say that this means some 
missionary work and a diplomatic missionary. 
As to amount of deposit required : Our cemetery is young 
and we were working out this problem on our own experience 
and have accepted some contracts on the basis of 20 cents per 
sq. ft., but we are fully convinced that this is not sufficient 
for the character of care we are giving. 
I think it unwise to count on more than 3 per cent in- 
terest on perpetual care funds under present conditions, 
with tendencies lower. 
Is it proper to guarantee something in perpetuity? This 
is a broad question, but I see no reason why it should not be 
done under proper conditions. While conditions are chang- 
ing and tastes and demands may be more exacting than the 
present, it would not be improper or out of place to specify 
care similar to that prevailing at time of making the con- 
tract, or if some kind of care becomes more expensive, to 
give such care as the income from the deposited funds will 
provide under changed conditions. This principle is applied 
by the insurance companies, especially those engaged in acci- 
dent and casualty business, which in fact is dealing with 
changed conditions from those existing at time of making the 
contract. 
In our contract we agree “forever to cause the grass which 
shall grow upon the lot, to be cut and removed, to cause the 
lot to be resodded and forever kept in order by top-dressing 
at such times and in such manner as the directors of said cor- 
poration shall deem most expedient for the proper care of said 
lot and said cemetery. The care of myrtle graves, flowers, 
shrubs, headstones, monuments and curbing is not included in 
the foregoing, unless specially mentioned.” 
W. H. Druckemiller, Sec. & Treas. 
Forest Hills Cemetery, Boston. 
We set aside 75 cents per square foot of land sold for the 
perpetual care of the grass. 
All should be applied to the lot sold, and none to the ceme- 
tery as a whole. We also set aside 25 cents per square foot 
of land sold for the general care of the cemetery as a whole 
and call it a monument fund, to be used after all lots are sold. 
All trustees should be lot owners, and serve without pay. 
We have seven trustees, and elect one each year for a term 
of seven years. 
Our contract reads as follows : 
AGREEMENT FOR PERPETUAL CARE OF GRASS. 
The Trustees of Forest Hills Cemetery, holding their offices 
as such Trustees under the terms and provisions of an act 
of the Legislature of Massachusetts, entitled “An Act to 
incorporate the Proprietors of Forest Hills Cemetery,” 
passed in the year 1868 , have, under the provisions of section 
eight of said act, in behalf of said corporation, received the 
sum of dollars from , proprietor of lot 
numbered in said cemetery; which said sum is to be 
invested according to the provisions of said section eight, 
or in such other manner as said corporation now is or may 
hereafter be authorized by law. 
Now, therefore, in consideration of said sum, the said 
Trustees, in behalf of said corporation, hereby agree to and 
with the said that said Trustees a,nd their suc- 
cessors in office, in behalf of said corporation, will per- 
petually keep in good condition and preservation the sodding 
or turfing upon said lot. 
Our basis for determining the amount of deposit required is 
as above for grass. For flowers and stones, as follows ; If 
a person wishes $3 worth of flowers planted annualh' on lot, 
we charge $100, and in that proportion for larger amounts. 
For the care of mausoleums, monuments, etc., we figure the 
same way that we charge for flowers. If it costs $3 per year 
to keep the monuments and stones clean and in place, we 
charge $100. This is placed in the perpetual care fund. 
We reckon on an interest of 3 per cent because we cannot 
tell what rate we can get fifty years from now. 
Arthur R. Potter, Sec. 
Paxtang Cemetery, Paxtang, F*a, 
It is advisable to set aside 10 per cent of lot sales for per- 
petual care. Two per cent of this should go to the cemetery 
and 8 per cent to the lot. 
When a portion of the cemetery has been sold without 
special care contract, try and get the old lot holders to endow 
their lots on a basis of 10 cents per square foot. The ne- 
glected lots will have to be cared for out of the fund. Charge 
it up to the lot until it is required for use. Trustees should 
be elected from and by the lot holders. 
Four per cent on our fund is allowed by the Harrisburg 
Trust Co. unsolicited. The fund is a surely growing one 
and cannot be disturbed. 
It is proper to guarantee in perpetuity. While the United 
States exists investments draw interest and that is to be 
hoped will be for all time. 
Bellett Lawson, Supt. 
The Rmerside Cemetery Association, Cleveland, Ohio. 
We have not gone further into the many details of per- 
petual care than simply to set aside our entire income, after , 
paying running expenses, for the perpetual general care of 
all our lots sold and unsold. We do not include monu- 
ments, vaults, etc., in such care, and we would be pleased to 
know the best way of providing for them, too. 
J. C. Dix, Sec. and Supt. 
Woodland Cemetery, Dayton, Ohio. 
We set aside 25 per cent of the sale for perpetual care, but 
think that the rate should be governed by the amount of work 
to be done. 
We have a permanent fund and use the interest of this 
for the general care. 
When a portion of the cemetery has been sold without 
