PARK AND C EM ETERY. 
The fountain was recently erected 
in Prospect Hill Cemetery, Brattle- 
boro, Vt., and is the gift of Mrs. 
Nettie Starr Clement, of Brooklyn, 
N. Y., to the Prospect Hill Cemetery 
Association in memory of her par- 
•ents and her husband, who are buried 
on nearby lots. 
The exedra platform is nineteen 
feet in length and 5-4 wide, the basin 
is 6-0 in length and the height back 
of the basin is about 6-0. It is con- 
Oakland Cemetery, St. Paul, has re- 
cently completed a handsome new 
lodge and waiting room, illustrated 
herewith. 
The building is constructed of 
Danville wire cut brick in the dark 
shades and the window and door 
trimmings are blue Bedford stone. 
The roof is of dark green, variegated 
•slate, with gutters and water-leaders 
of copper, not painted. The inside 
walls of the ladies’ waiting room are 
of brick, the same as the outside. The 
walls of the toilet rooms are of white 
tile and light gray Tennessee mar- 
ble. The floor is re-inforced con- 
crete, terrazzo finish in simple pat- 
tern of harmonious colors — grays. 
The entire interior woodwork is oak 
finished in early English style and the 
furniture is in the same style. 
Thomas G. Holyoke is the archi- 
tect, and Charles Skooglun, contrac- 
tor. The building cost, complete, 
furnished, .$4,200. The lot owners and 
the cemetery management alike are 
.■^tructed of the West Dummerston, 
Vt., White Granite and was designed 
by C. V. Grant and built by the Chas. 
H. Grant Granite Co., of Brattleboro. 
The fountain is supplied by the city 
water, which is maintained at a level 
in the basin by a float and ball-cock- 
arrangement at the back of the basin. 
On the back, opposite the seats, the 
stone is cut away to make a place 
for setting pails, sprinklers and such 
utensils. 
very proud of this refined little build- 
ing. 
One of the improvements made at 
the North Burial Ground, Providence, 
R. I., this year was to take down the 
old unsightly and high picket fence 
which was about 2,000 feet long, di- 
rectly on North Main street with 
entrance at or opposite Rochambeau 
avenue, and replace it with a sub- 
73 '2 
stantial Ibota Privet Hedge, the 
u’hole distance, with a new gateway 
about the center. This gateway il- 
lustrated herewith stands back from 
the line of hedge about thirty feet 
and will be planted with suitable 
shrubbery in circular formation from 
gates to hedge. The posts are four 
feet square at base and sixteen feet 
high and are made of fine cut Deer 
Island granite. The gates are of first 
quality soft rolled steel. The posts 
were furnished by the Kimball & 
Combe Co. of Providence and the 
steel gates by the Mueller Metal Co. 
of Providence. The foundations were 
put in by Superintendent James War- 
ren, Jr., and the cost of posts and 
gates was $4,000. 
CEMETERY PROPERTY 
EXEMPT. 
The Apellate Court of Indiana, Di- 
vision No. 1, holds, in Greenbush 
Cemetery Association vs. Van Natta, 
94 Northeastern Reporter, 899, that 
the intention of the legislature, as 
shown by the enactment of the asso- 
ciation’s charter and confirmed by 
subsequent legislation, was and is to 
exempt its property from taxation, 
regardless of its form or immediate 
use, so long as the property, or the 
interest or other earnings derived 
therefrom, are applied exclusively to 
the maintenance of the cemetery in 
accordance with the provisions of the 
charter. More particularly, the court 
holds that money of the association, 
loaned at interest, is not, under its 
charter and the laws of Indiana, sub- 
ject to taxation. The court says that 
the policy of the Indiana law to en- 
courage proper care of the places set 
aside for the burial of the dead, and 
to exempt from taxation the property 
of the organizations that accomplish 
this end, without pecuniary profit to 
any one connected therewith, is as 
firmly established, and equally as 
meritorious, as the policy which pro- 
vides for equal taxation. 
NEW CEMETERY STRUCTURES 
NEW REST HOUSE, OAKLAND CEMETERY, ST. PAUL. 
