551 
PARK AND CEMETERY. 
air in large quantities to the retorts, 
so that perfect combustion is assured. 
To preserve quiet about the edifice, 
the machinery for this air supply is 
placed in a building several hundred 
feet distant and the air taken under- 
ground to the retort room. With a 
fev minutes’ preparation a tempera- 
ture of 2,500 deg. F. may be secured 
in the retorts and this is so perfectly 
applied and under control that the 
eye of the attendant may be within a 
few inches of this intense heat and 
the outer surfaces of the retort give 
no indication of its presence. 
In response to requests that a suit- 
able place of interrqent be provided 
for urns containing cremated re- 
mains, some of the best locations in 
Oak Woods Cemetery have been sub-* 
divided for this purpose. 
The object is to allow sufficient 
area for the burial of the urn and a 
symmetrical marker for the spot, and 
to provide perpetual care for the sur- 
roundings. 
Where something more durable in 
material and better workmanship is 
desired than are found in the Urn 
furnished with a cremation. Bronze 
Urns, ranging in price from $20 to 
$75, are sold. 
Cremation Certificates are issued 
by the Association and can be pro- 
cured at the city office. The form or 
permit for cremation reads: 
19 
The Oak Woods Cemetery Association is 
hereby requested to incinerate the remains of 
on 19 . . . 
hereby certify that have 
charge of the remains of said 
from related to the de- 
ceased as 
If no disposition of ashes are made with- 
in thirty days of the date of this 
order, you are authorized to scatter same. 
Witness Signed. . . 
Address Address 
Received the ashes of 
this day of 
On the reverse side are printed the 
following rules; 
The Oak Woods Cemetery Crematorium is 
built in connection with the chapel and vault 
and is ready for use at any time except on 
Sundays. 
Applications for incineration can be made 
at the Cemetery or at the city office of the 
Cemetery Association. 
When an incineration is desired an order 
to that effect, signed by the person whose 
body is to be Incinerated or by the relative 
having charge of the body, must be de- 
posited at the Cemetery. Blanks for this 
purpose can be obtained at either office of 
the Association. 
It is believed that every incineration 
should be conducted in as private a manner 
as possible and not serve to gratify morbid 
curiosity. Therefore but three persons in 
addition to the regular attendants will be 
admitted to the Crematory at the time 
of the incineration. 
No special preparation of the body or 
clothing is necessary. The body is incin- 
erated in the casket as received. 
One day’s notice is required when the use 
of the Crematory is desired, and the ashes 
may be obtained the day following the in- 
cineration. 
The charge for an incineration is thirty 
dollars. This charge includes a receptacle 
in which to place the ashes. It is believed 
that burial in a family lot will be the most 
satisfactory way to dispose of this receptacle. 
The tenth annual convention of the 
Ohio Association of Cemetery Super- 
intendents and Officials will be held 
at Marion and Delaware June 21 and 
22, with headquarters at the Marion 
Hotel, and meetings in the Y. M. C. 
A. A very interesting program has 
been prepared. 
In the program, the names to which 
stars are prefixed, are the authors of 
the papers who presented them at 
the National Association. The names 
following in parentheses are the state 
members who will read the papers at 
the meeting. Following is the pro- 
gram : 
Wednesday, June 21 — Call to Order 9 a. m. 
Prayer Rev. D. H. Bailey 
Welcome Address Mayor J. G. Seiter 
Response 
Roll Call; Application and Reception of 
New Members; President’s Address; Sec- 
retary’s Report; Communications. 
Secretary’s one-half hour to receive fees 
and dues. 
Paper — “Superintendents and Their Respon- 
sibilities’’ ’•‘Timothy McCarthy 
(W. H. Collins. Akron. O. ) 
Paper — “Mistakes in Cemeteries” 
*A. W. Blain 
(F. C. Case, Norwalk, O. ) 
Paper — “Grass and Weeds” 
(J. A. Reed, Canton, O.) 
Question Box; Appointment of Committees 
on; Auditing. Resolutions, Location, Lunch. 
Wednesday Afternoon. 
1:30 P. M. — Take cars at Hotel Marion for 
The uncertain legal status of en- 
dowment funds and bequests in many 
states makes this one of the most 
perplexing of the cemetery’s prob- 
lems. West Laurel Hill Cemetery, 
of Philadelphia, has recently issued a 
leaflet to its lot owners, explaining 
briefly the legal status of the matter 
of endowment of cemetery lots in 
that state. It reads in full as follows: 
Concerning Endowment of Cemetery Lots. 
The Act of May 2G. 1891. Sec. 1, P. L. 
119 F. D. Last Edition 559, provides: “No 
disposition of property hereafter made for 
the maintenance or care of any cemetery, 
churchyard or other place for the burial of 
the dead, or any portion thereof, or grave 
therein, or monuments or other erections on 
or about the same, shall fail by reason of 
such disposition having been made in per- 
petuity, but said disposition shall be held 
to be made for a charitable use.” 
This act Indicates that it is the policy 
of this state to regard a trust for the care 
of a burial lot as a charitable use. 
The lots themselves are exempt from tax- 
ation under the provision of Act of 5th of 
Oak Woo.ds has recently issued a 
handsomely printed brochure illus- 
trating and describing the chapel and 
crematorium that is a model of good 
taste both in matter contained and 
in manner of execution. 
Cemetery; Inspection of Cemetery. 
Evening Session. 
Banquet — 6:30 to 8; Call to Order 8. 
Paper — -''Beauties and Benefits of Modern 
Cemeteries” ’^George H. Scott 
(C. C. Crain, Portsmouth. O’.) 
Solo ■ Mrs. B. L. Wallace 
Paper — “Use of Shrubs in Cemeteries” 
'•O. C. Slmonds 
(George Gossard, Washington C. H., O.) 
Paper — “Some Winter Work in Cemeteries” 
‘‘Bellett Lawson, Jr. 
(John Perrin, Toledo. O. ) 
Question Box; Nomination of Officers. 
Thursday, June 22 — Call to Order 8:30 a. m. 
Paper — “Care of Country Cemeteries” 
’•Ezra Downs 
(C. W. Modie, Mt. Gilead, O. ) 
Paper — “Ohio Laws Regarding Removing 
Bodies” J. J. Stephens, Columbus, O. 
11 o’clock — Take cars for Delaware. Ohio, 
where party will lunch. 
Welcome Address Mayor Lease 
Response J. J. Stephen's 
Impromptu Talks. 
Inspection of Cemetery and Ohio Wesleyan 
University: 3 o’clock, meeting Cemetery 
Chapel. 
Paper — “Lot Enclosures” .... *M. P. Brazill 
(Chas. C. Carroll, Cleveland, O.) 
Report of Delegate to National Convention 
in Chattanooga. 
Question Box; Report of Committees; Un- 
finished Business; Election of Officers. 
Members and prospective members are re- 
quested to bring photographs and models of 
tools and implements used in their ceme- 
teries. 
OFFICERS’ OF THE ASSOCIATION. 
President, George E’. Whittaker, Toungs- 
towns. O'. 
Vice-president, C. C. Crain, Portsmouth, O. 
Secretary and Treasurer, C. C. Anderson, 
Sydney. O. 
April, 1859, Sec. 1, P. L. 63, Last Edition 
P. D. 564, as follows: “Whenever any lot 
or lots, or the right of sepulture therein, 
shall be granted to any person or family, 
by any incorporated cemetery company, or 
church or religious congregation, within any 
common enclosure made by such company, 
church or congregation, as and for the pur- 
pose of the perpetual burial of the dead, 
every and all lots so disposed of or used 
for burial shall hereafter be free and ex- 
empt from all taxation so long as the same 
shall be used or held only for the purpose 
of a sepulture.” 
Under this act it was held that a reason- 
able provision for the care of graves of 
testator and his family and his cemetery 
lot is not subject to the collateral inherit- 
ance tax. (Fleck’s Estate, 62 P. L. J. 67 
1904)). 
The Act of 5th of March, 1903, P. L. 12, 
P. D. 610, provides; (Sec. 1) “Hereafter 
all bequests and devises in trust, for the 
purpose of applying the entire interest or 
income thereof to the care and preserva- 
tion of the family burial lot or lots of the 
donor, in good order and repair perpetually, 
shall be exempt from liabllty for collateral 
inheritance tax.” (Hurst v. Cemetery Assn. 
1 Lane. L. Rev. 60 (1883); (Fleck’s Estate, 
52 P. L. J. 67 (1904)). 
OHIO CEMETERY MEN TO MEET 
LEGAL STATUS of LOT ENDOWMENT 
