PARK AND CCA\ETCRY. 
the use of flat grave-stones, to keep the dead in their graves. A 
travelei in Finland tells of a curious custom, illustrating the be- 
lief to this day. They scatter food every week in the church- 
yards there, the fact being there is no stone in Finland; so, be- 
ing unable to secure their dead in that way, they think to con- 
fine them to the burial ground by supplying them with plenty 
to eat. Yet the Finns are good Christians. 
Vines and Grasses. 
Among vines suitable for covering trellis work 
or arches, the plain English Ivy is to be preferred 
where a green is wanted. Lonicera Halleana is a 
reliable flowering species; L. aurea reticulata has 
handsome variegated foliage. Clematis paniculata 
and C. flammula are the best of the small white 
flowering clematises. It is hard to understand how 
C. paniculata has been such a long time in becom- 
ing popular after being introduced, as it is one ot 
the loveliest vines in cultivation. The Chinese 
trumpet vine, Tecoma grandiflora, if grown as a 
standard and supported by an Iron rod, makes 
quite a striking object. 
The variegated grasses are favorite cemetery 
plants; they need absolutely no attention beyond 
cutting over the decayed leaves annually. Eulalia 
japonica variegata, E. j. zebrina, E. univittata, and 
Arundo donax variegata are the best of this section. 
-t—G. W. Oliver, in Florists Exchange. 
Death of James W. Lovering. 
James W. Covering, Superintendent of Mt. Au- 
burn Cemetery, Boston, Mass., died at his home in 
Cambridge, Mass., on Eriday evening. May 17th 
of lockjaw, the result of injuries from being thrown 
from a carriage a week previous. 
Mr. Covering was an active member of the 
Association of American Cemetery Superintendents, 
before which body he had read several valuable 
papers. Son of the late Prof. Covering, of Har- 
vard, he was educated in that institution, and he 
brought this to bear with good results in his twen- 
ty years as superintendent of Mt. Auburn, not only 
in his care of that well known cemetery, but in that 
he became recognized as an authority in cemetery 
matters. 
Mr. Covering leaves a wife and several children. 
-T^l^orre^poneience.l^ 
Camden, X. J., April 15, 1895. 
Editor Park and Cemetery. 
Dear Sir: — Will you kindly give me your opinion in refer- 
ence to the owners of lots being taxed or assessed for improve- 
ment purposes in cemeteries; whether a tax or an assessment 
can be exacted or collected; whether '.vi thin your knowledge there 
has been a court decision upon this particular point in any of the 
states; or, whether there is any specific enactment, in relation 
to the assessment or taxation of lot owners of cemeteries in any 
of the states in the United States. 
A case in point is as follows: An act was passed incorporat- 
ing a cemetery company. The incorporators gave a deed of 
trust to the cemetery company; to this deed is attached several 
articles, one of which declares: for the purpose of defraying all 
or any expense they may assess on each of the said smaller lots, 
and collect from the owners thereof. 
No portion of the money collected as above stated is used 
for the benefit of any lot, or its owner, further than to gravel the 
walks, etc., leading to and from the various lots. 
Enquirer. 
In reply to our correspondent, it appears to us that there 
must be some modifying clauses in the cemetery laws referred 
to, justifying the above, else it is difficult to believe any purchas- 
ers could be found for lots in a cemetery run under such condi 
tions. We have no record of such a case having reached the 
courts, probably some of our readers may have information on 
the subject. — [E d. 
CEMETERY REPORTS. 
The annual report of Magnolia Cemetery, Charleston, S. C. . 
shows that in the past forty-five years of its existence, twen- 
ty-two hundred lots have been sold amounting to $169,000. 
One-fifth of this, by agreement, has been paid to the trustees 
and this sum by investment from time to time now amounts to 
$34,364.57. The income from this is paid to the treasurer to be 
expended in care of cemetery. The sale of lots for the year end- 
ing April 1st, 1895, amounted to $3,852.15. The perpetual care 
fund amounts to $21,016.50. Earnest consideration of the per- 
petual care of lots was urgently presented by the chairman Mr. 
George W. Williams, who is the only surviving member of the 
original board of trustees. The share holders of Magnolia have 
received an average of about four per cent on their investment, 
and it is not probable that the dividends will ever amount to 
more than five per cent, the aim being to make a model cenie- 
etery rather than a high paying investment and nearly the en- 
tire income is each year devoted to improvements. The severe 
winters of 1893 and 1894 did much damage to the splendid or- 
namental trees. Magnolia cemetery affords an excellent exam- 
ple of liberal business management. 
Mt. Hope Cemetery, Boston, Mass., reports for year ending 
January 31st, 1895, a total revenue of $23,940.71. This includ- 
ed income of perpetual care fund, $1,731.01; sale of lots |6,- 
315.66; care of lots, $1,789; use of receiving tomb, $485. 50, graves 
sold, $3,414. The total expenditures were $32,990.69, which 
included the appropriation of $10,000. The pay rolls aggregat- 
ed $22,114.08; salaries $4,770.38, and bills $6,106.33. 
There were 9224 square feet of land prepared and divided 
up into 14 lots and 156 single graves. There were also 160 mon- 
uments and tablets erected. The number of interments was 
1902, of which 1310 were in the city lots. 
Association of American Cemetery Superintendents. 
O. C. SlMONDS, “Graceland,” Chieagu. President. 
(i. AV. CREESY, “Harmony Grove," Salem. Mass.. Vice-President. 
F. EURIGH, WoodlawD, Toledo, O., Secretary and Treasurer 
The Ninth Annual Convention will be held at Richmond, 
Va., September 18, 19, and 20, 1895. A number of interesting 
papers have been promised. 
