going to appeal to people more and more, for just 
the idea cement is to many everlasting, perpetual 
and it may be, and may not be, but it is the 
sentiment that goes with the burial of the dead. 
If we use a cement vault, we lose the sale of 
an outside box, and the cemetery the sale of a 
brick grave, and so arises the question of how 
best to meet this proposition. If the people go 
to the cemetery and make their own arrangements, 
the profit belongs to the cemetery, if the people 
arrange with the undertaker, it belongs to him. 
If the cemetery makes a cement vault and ar- 
rangement is made through the undertaker, and he 
purchases the cement vault of the cemetery, why 
could not the cemetery sell it to the undertaker, 
if not, it will eventually come through the under- 
taker from the manufacturer. 
There are few perhaps that realize what ceme- 
tery charges mean to an undertaker, and how did 
it first come about that the undetaker took care 
of such charges. I can go back to the time when 
I dug graves and opened underground tombs my- 
self. There was the old Eustis Street Ground, 
Warren Street Ground, West Roxbury, and S'outh 
Ground, opposite Rutland Street, we made the charge 
for the opening and when a grave was to be opened 
in the other cemeteries, we had it done, but the 
people supposed we had our own men do It, as 
some people to this very day think the undertaker 
buys up a section of a cemetery to sell at a profit, 
and hires the men to do the work; and so it has 
been that the undertaker has taken care of the 
cemetery charges. Years ago it did not amount 
to a great deal as the maximum charge was $3 or 
$5, and a new grave $5-$8-$10-or $12, but it has 
grown to such an extent that it seems as if 
there was to be no end to it. It is hard for 
people to understand that the undertaker does not 
get a commission and I have had it put to me 
pretty direct and asked how much commission we 
were allowed by the cemeteries, for it is strange 
to some business men to think that when one takes 
the responsibility to pay such charges as we 
do, there is nothing in it, and in the course of a 
year it is a loss. For people I know, I am will- 
ing to pay the cemetery charges, and had rather 
so as to relieve them, for X know they appreciate 
it. 
When a person will not believe you that a sin- 
gle grave in a cemetery costs $45.00, and inter- 
ment $6.00, and goes to the cemetery himself so 
that if there is any commission you will not get 
it, it makes you feel sometimes that you wish 
everyone would go to the cemeteries, give their 
order, and pay the bills. I think the cemetery 
people get out of it easy by having the undertaker 
pay the charges. I am. willing to pay interment 
charge, but on single graves the price has ad- 
vanced so that I think the cemetery should wait 
until we receive our money, provided the dealing 
is with a reputable concern. The cemetery charges 
with my concern amount to a great deal during 
a year, but we have the satisfaction of taking care 
of everything connected with a funeral, and on 
the whole, believe that people are better satisfied 
to have all these things taken care of reliev- 
ing them of going to the cemetery or being bothered 
with the details connected with a funeral. It has 
grown from the undertaker digging the grave him- 
self to now it has become a part of his business 
to carry out every detail; and to see these charges 
are taken care of just as much as you would thnk it 
strange if you came to this hotel to order a dinner 
and have the hotel keeper tell you that he will 
furnish the dinner, but you must get your own 
waiters and pay them yourself. 
I think that when people go to the cemetery 
to buy a grave, they should be asked to pay for 
the grave, interment, and sign an order, and if a 
lot is bought, the cemetery should, when the slip 
is made out for the price of the lot, the inter- 
ment fee, should be added and not made a sep- 
arate charge for the undertaker to pay unless 
there has been an understanding with the under- 
taker in regard to the charges. 
I do not find much fault in a way about paying 
cemetery charges as a general thing, sometimes 
it is a loss, but there is satisfaction to me when 
I take charge of a burial to see every detail 
taken care of, and relieve those of trouble, for :n 
most cases it is appreciated by those for whom it 
is done. 
As a child, a youth, a young man (and that is 
as far as I have got) for over 45 years it has been 
my life work to go in and out of the cemeteries 
of greater Boston, and there are a few who can 
note the changes more than I. The grave with 
the pile of dirt and rocks, men with rubber boots 
and overalls, ropes to lower bodies, to the present 
PARK AND CEMETERY. 
screened earth and loam, evergreen bough, brick 
and cement gaves, lowering device, tent, men in 
proper dress, and the unfailing desire of you su- 
perintendents to make interments beautiful (if it 
may be termed) as possible, not to mention the 
little runabouts you have to speed over your 
smooth avenues. It is pleasant for me to be here 
and meet those I know personallj 7 , and also those 
X know by name only, and hope that the superin- 
tendents will find it possible for the undertaker to 
see him more and especially at interments and 
become better acquainted. 
To the many people I; have been to these ceme- 
teries with, it has been a sad time. To me it 
lias been a pleasure to have met and had' the ac- 
quaintance of the superintendents at the present 
time and those that have gone beyond, but to me 
not forgotten. 
Leonard W. Ross also read a paper, “Is 
It Best That Part of Our Work Be Done 
by Other Than Our Own Employees?” 
This paper was called for by some of our 
superintendents and touched many subjects 
that were of interest to them and led to 
much discussion from Messrs. Scorgie, 
Warren, Peterson and Davis. Mr. Davis 
was especially pleased with the paper, as 
he said it hit his case and he got many 
points from it. John F. Peterson read a 
paper entitled “Motor Trucks Applied to 
Cemetery Work.” This paper also brought 
The forty-fifth annual report of the Buf- 
falo Park Commissioners sets forth some 
very interesting, facts on the improvements 
made in the past year. Among the most noted 
are the construction of the locker house in 
Delaware Park, the improving of Lafayette 
Square, and the partial completion of the 
construction of that portion of the Niagara 
Falls boulevard which is under the jurisdic- 
tion of the Park Department. 
The annual meeting of the Grand Rapids 
Park and Boulevard Association was held 
a short time ago at Grace parish house. 
The reports show that Reed's Lake boule- 
vard has been completed to Manhattan, 
that two miles have been graded on the 
south side of the lake and that the channel 
banks on both sides of the lake have been 
leveled. 
Ninety acres of ground were added to 
Cincinnati’s park system recently when the 
Caldwell tract in Carthage was donated to 
the city through the Board of Park Com- 
missioners, by Mr. J. Nelson Caldwell. The 
tract was originally part of the Miami pur- 
chase in 1790. 
Hare & Hare, landscape architects, of 
Kansas City, Mo., have had the park work 
of Kansas City, Kan., for three years, and 
during that time furnished a city plan for 
that portion north of Muncie road, and also 
prepared complete working plans, details 
and planting plans for individual parks. 
In fact, they have made a complete replat 
337 
cut much discussion, Charles W. Ross say- 
ing that “on short hauls the horse could 
do more work than a truck.” Many of the 
members did not agree with him. Mr. Ross 
did think on long runs of three miles the 
truck could do more work than the horse. 
This paper was thrashed out by many of 
the members and many good points were 
learned from same, of much interest to all. 
H. W. Ross moved that the papers and 
report of the meeting be printed in pam- 
phlet form and sent to each member. Sec- 
onded by Mr. Creesy. The motion was 
carried and the president and secretary 
were made a committee for same. It was 
later, however, decided to have them print- 
ed in Park and Cemetery instead. 
Forty-one members and friends were 
present. 
At the close of the meeting the mem- 
bers and friends adjourned to the banquet 
room for the usual dinner. Thirty in num- 
ber were present. After dinner some eigh- 
teen of the party attended the Cort The- 
ater. Horace A. Derry, 
Everett, Mass. Secretary. 
of the city, showing the work accomplished 
and giving their advice as to the develop- 
ment in the future. Much of the work 
was started and considerable of it accom- 
plished in the land already acquired during 
H. E. Dean’s tenure of office as commis- 
sioner of parks. Since he left the office 
little has been done toward carrying out 
the plans. However, the work accomplished 
started things in the right way for Kansas 
City. They are now making plans and de- 
tail plans for developing park land now 
owned by the city of Springfield, Mo. This 
work was started early in the year and the 
work so far accomplished has been to pre- 
pare plans for four parks now owned. 
Owing to a small park fund, it is neces- 
sary that their work be continued for a 
long period of time, doing only the amount 
of work that they order. The Woolen 
Mill Park includes ten acres, half of which 
they have made into a lake for bathing 
and boating. This is fed by one spring 
which flows a stream one foot in diameter. 
The day it was opened 10,000 people vis- 
ited the park and several thousand went in 
swimming. 
New Parks and Improvements. 
Work has been commenced on Union 
Station Park, the proposed park around the 
Santa Fe depot at Galveston, Tex. This 
will be one of the most elaborate parks on 
the Santa Fe line, and the Santa Fe em- 
blem, the circle and the cross, will be car- 
