PARK AND CEM ETERY. 
227 
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CEfl ETERY NOTES 
The Board of Estimate and Appor- 
tionment of Syracuse, N. Y., has ap- 
proved an expenditure of not over 
$300 to clean up and improve the ap- 
pearance of the old First Ward Cem- 
etery. Further burials were prohib- 
ited last spring. Through neglect the 
walks and drives in the old cemetery 
have almost entirely been lost to sight 
in rank growths of grass and weeds, 
fence pickets have been broken, some 
of the graves have sunken and the 
whole place has an aspect of dilapi- 
dation. 
The resolution passed by the City 
Council of Milwaukee, Wis., some 
time ago, granting the right to use 
thirty additional acres of land by the 
Forest Home Cemetery Association, 
and which was later shelved, has been 
again brought up and was given pass- 
age on October 15. 
An Austin, Texas, paper gives the 
following: A peculiar use of the ref- 
erendum is that to which it is to be 
put in this city when at a special elec- 
tion soon the citizens will vote* on 
plans for the extension of the munici- 
pal cemetery. The commission gov- 
ernment has been struggling with the 
problem for some time, and has found 
so many complications that it has 
been unable to decide the matter, and 
has determined that the only way to 
avoid serious trouble is to let the peo- 
ple make their own choice. 
At a recent meeting of the trustees 
of Mount Union Cemetery, Alliance, 
O., a resolution was passed to estab- 
lish an endowment fund for lots. It 
was voted to charge $30 per lot as a 
perpetual endowment. 
The Barry Cemetery Association, 
Barry, 111., has been incorporated. At 
the organization meeting the follow- 
ing officers were elected: President, 
E. W. Blades; vice-president. John 
McTucker; treasurer, H. L. Hadsell, 
and secretary, C. B. Dabney. 
A grass fire, which occurred on Oc- 
tober 3 did quite a little damage in 
the Olney, Oregon, cemetery. The 
fire, which had been started to burn 
off the high grass on land west of the 
cemetery, got beyond control and 
jumping the cemetery fence burned a 
number of trees, besides doing consid- 
erable injury to the stones in its path- 
way. 
The State Board of Equalization of 
Illinois has been examining into the 
question of assessing the capital 
stock of cemeteries. The Illinois 
state law specifically exempts from 
taxation land used for cemetery pur- 
poses, and for this reason cemeteries 
have not been assessed. It has been 
suggested, however, that the exemp- 
tion does not apply to capital stock 
and that where the capital stock of 
any cemetery exceeds the value of its 
land the excess ought to be put on 
the assessment roll. Persons inter- 
ested in securing additional revenue 
for Cook county have proposed this 
as the means. It has also been sug- 
gested to the Board that it exempt the 
stock of such cemetery associations as 
are organized by religious denomina- 
tions and which are not operated for 
profit. 
Park Lawn Cemetery, a new ceme- 
tery located on the east side of Lemay 
Ferry road and Grand avenue, south 
of Point Breeze, St. Louis, Mo., is 
making public its inducements: Per- 
petual care of cemetery lots, sold at 
moderate prices and on easy pay- 
ments is offered as a special feature. 
Kansas City, Mo., will attempt to 
assess special taxes against the un- 
used part of Union Cemetery for 
sidewalk and other improvements. A 
legal opinion from the city council 
claims that the portion of the ceme- 
tery not platted and dedicated for 
burial purposes is subject to taxation. 
On the strength of this opinion the 
board of public works will make a 
test by putting in a proper sidewalk 
on the west side of the cemetery and 
issuing tax bills for it. 
A movement has been under way 
for some little time past in Charles- 
ton, 111., looking to the creation of a 
permanent fund to provide for the 
perpetual care of the cemeteries and 
a corporation is to be formed for that 
purpose. The following appeal has 
been distributed, in which there may 
be a suggestion for others: 
1. Using interest only. A large 
fund is necessary. The interest on 
$10,000 at 5 per cent is $500, less than 
$50 per month, which would not hire 
more than one man, and more will be 
necessary. 
2. Give what you think you should 
for the perpetual care of your lot; also 
enough if you can for the care of one 
or more lots for those less fortunate 
who have no one to look after them. 
3. Give what you think you should. 
If you cannot pay cash pay what you 
can and make a note for the balance, 
keeping up the interest on same and 
paying note in payments or amount 
can be paid from your estate at your 
death. 
Electromagnetism as a means of 
preserving bodies is the invention 
upon which world-wide patents have 
been granted to William H. Allen, of 
Cleveland, O. Subjected for a few 
days in the magnetic field, he claims, 
the human body cannot decompose or 
decay, but must maintain permanent- 
ly its life-like form. Desiccation, or 
the drying of matter or substances, is 
the fundamental principle of Mr. Al- 
len’s invention. He claims that or- 
ganic as well as vegetable matter can 
be entirely desiccated solely by the 
action of a magnetic field. 
After figuring in the courts for sev- 
eral months, a new bill for a receiver 
for the Lorraine Cemetery Company, 
Baltimore, Md., was filed Oct. 15 in 
Circuit Court No. 2, says the “Balti- 
more American,” and upon the con- 
sent of the company to the receiver- 
ship Judge Stump signed an order ap- 
pointing Howard Bryant, William 
Penrose and Samuel S. Field receiv- 
ers. Bond was fixed in the sum of 
$5,000. In its answer the company 
admits the allegations of the bill, ex- 
cept the amount of indebtedness al- 
leged to be due the complainant and 
the fact of its insolvency, which it 
denies. The company admits its in- 
ability to pay debts and obligations as 
they mature, and consents to the re- 
ceivership. 
On October 16 Supreme Court Jus- 
tice Townsend Scudder, in Brooklyn, 
N. Y., granted a temporary injunction 
to William R. Grace and Mrs. Janet 
Grace, the wife of Joseph P. Grace, 
against the Repose Mausoleum Com- 
pany and the Board of Supervisors of 
Nassau County, temporarily restrain- 
ing them from erecting a mausoleum 
in the village of Herricks, North 
Hempstead. The protest of the peo- 
ple against the erection of any such 
cemetery in Nassau County started 
three weeks ago. At the time the 
Board of Supervisors of Nassau Coun- 
ty granted to William Hart, an agent 
for the Repose Mausoleum Company, 
permission to erect such a cemetery 
in the village of Herricks. 
The management of Pine Grove 
Cemetery, one of the four city ceme- 
teries of Manchester, N. H., has just 
issued a new pamphlet revising By- 
Laws, Rules and Regulations, keeping 
pace with progress. An improvement 
