90 
PARK AND CEA\ETERY 
This decision would at a glance suggest that my question 
was answered, but it is not. In the case I speak of the rule to 
assess a tax was laid down prior to the sale of any lot or piece o^ 
ground belonging to the corporation, and every lot holder was 
supposed to have purchased his lot with the full knowledge of 
the facts, and the claim is made that the rule is binding. There 
is no doubt in my mind that the insertion of the clause was a 
device and deception practised by the incorporators, and the 
directors who are carrying out the provision are too thick headed 
or ignorant to ascertain whether the rule is legal or not. It is 
one of those cases where the mills of the Gods grind slowly, but 
they grind exceedingly fine. 
The suggestions of your correspondent with regard to a law 
compelling all cemeteries to set aside a certain percentage of the 
sales for improvements, are somewhat behindtime. The 
Evergreen Cemetery Co., of Camden, N. J., from its incor- 
poration until now have set apart a certain amount 
from the sale of each lot, and will continue to do so until 
the last lot is sold. This constitutes a reserve fund, the interest 
form which will be sufficient to give permanent care to all 
the lots in the cemetery for all time to come. The act of incor- 
poration pledges this much to the lot owners. Had your corres- 
pondent have said, “some instead of all” cemeteries, I could 
have agreed with him. A Cemetery Company that does not 
provide for the future welfare of its lot owners, is in the market 
only for revenue, deception and fraud, and in its final wind 
up will have to resort to assessment and taxation, to remain in 
existence. 
Enquirer. 
Oak Grove Cemetery, Tomah, Wis. 
Editor Park and Cemetery . 
. Dear Sir;— This cemetery was owned and controlled 
by the town of Tomah, from its inception, about the year i873r 
until some six years ago. Up to that time it fared like most 
cemeteries which are managed by town authorities. Since that 
date it has been in the hands of an association which made a 
new plat and adopted a policy which, notwithstanding much 
opposition, has in .cix years transformed things and given renew- 
ed courage for continuing the good work. The spirit of oppo- 
sition is gradually giving way and we have reason to believe we 
may yet have a respectable place wherein to lay our friends to- 
rest. 
I have often been encouraged by articles and correspond- 
ence I have found in the MODERN now Park ,4.nd Cemetery. 
Our association is formed of our different lot owners, which in- 
cludes all classes of people. I have noticed by your paper that 
other places have similar troubles, and it looks to me as though 
there was something lacking in our state laws in their dealings 
with our cemeteries. H. L. Burdick. 
Association of American Cemetery Superintendents. 
O. C. SIMONDS. ‘‘Gracelandc' Chicago. President. 
G. W. CREESY, “Harmony Grove,” Salem. Mass., Vice-President. 
F, EURICH, Woodlawn, Toledo, O., Secretary and Treasurer 
The Ninth Annual Convention will be held at Richmond, 
Va., September i8, 19, and 20, 1895. A number of interesting 
papers have been promised. 
Publishers’ Department. 
Notice TO Subscribers. If this not- 
ice is marked with a blue pencil it indi- 
cates that your subscription to Park and 
Cemetery has expired and a renewal of 
same is solicited. 
Park Commissioners and Cemetery 
trustees are requested to send us copies of 
their reports . 
Photographs and descriptive sketches of 
interesting features in parks and cemeter- 
ies are solicited from our readers. 
Park and Cemetery wants the names 
of every park and cemetery officials or em- 
ployee who would be likely to be interest- 
ed in this paper. To the many subscrib- 
ers who have sent in such lists of names, 
we return our thanks. There are many 
more that we should hear from. 
Subscribers are again reminded that we 
want brief notes on any feature of park o^ 
cemetery work that will be of general in- 
terest. Park and Cemetery is the only 
publication of its class and earnestly so- 
licits the co-operation of subscribers in 
making it a help to all identified w'ith 
such work. 
Copies of Franklin, Pa., papers received 
from C . D . Phipps, superintendent of the 
Franklin cemetery, commend the manner 
in which Mr. Phipps conducts the grounds. 
The natural beauty of the cemetery has 
been enhanced by the judicious planting 
of shrubbery and flowers. Mr. Phipps is a 
member of the Association of American 
Cemetery .Superintendents and attends its 
conventions regularly with profit to him- 
self and his cemetery association. 
Mr. Henry Ross of Newtonville, Mass., 
has been superintendent of the Newton- 
ville cemetery for thirty-four years. The 
Newton Circuit “his long and hon- 
orable term of service is its own undisputed 
and best testimonial to his capabilities for 
the position.” The cemetery covers nine- 
ty acres and has always been conducted 
on the lawn plan. One of the principal 
attractions is the beautiful memorial 
chapel and conservatory illustrated in the 
Lord & Burnham Co. advertisement. 
No park or cemetery superintendent’s 
library is complete without a copy of Prof. 
Bailey’s “Horticulturists Rule Book.” The 
third edition of this valuable compendium 
of useful information has just appeared. 
Received. 
By-laws, Rules and Regulations of the 
Lake View Cemetery Association, with 
Historical Sketch. Calumet, Mich., 1894. 
Directory of the Paths, Avenues, and 
Lot Owners of Pine Grove Cemetery, 
Lynn, Mass. 
Copy of “Bill for an act to establish a 
department of public parks in cities hav- 
ing more than one hundred thousand pop- 
ulation, according to the last preceding 
U. S. census, and creating a Board of Park 
Commissioners, etc. By the courtesy of 
Mr. Oran Perry, member Board of Park 
Commissioners, Indianapolis, Ind. 
Robert Campbell, Superintendent Cave 
Hill Cemetery, Louisville, Ky., has favor- 
ed us with 20 fine photographs of the char- 
acteristic features of that cemetery. The 
set forms quite a comprehensive pictorial 
description of the grounds and being real- 
ly fine photographs enhances the interest 
attaching to them. 
testimonials. 
I look forward to receiving Park and 
Cemetery with a great deal of interest 
and inclose subscription for another year. 
George W. Creesy, supt. Harmony Grove 
cemetery, Salem, Mass. 
I have found Park and Cemetery 
very helpful in our cemetery work. E. T. 
Kilkoff, DeLand, Fla . 
I am pleased with Park and Ceme- 
tery in its new form. Can’t do without 
it. Joseph Sharp, supt . Oakland Cem- 
etery, Princeton, III. 
We appreciate Park and Cemetery 
very highly. Asa R. Taber, Secy and 
Supt. Maplewood Cemetery, Springville, 
N. V. 
I prize Park and Cemetery very high- 
ly. J. T. Buck, Laftdscape Engineer, 
Cardiigton, O. 
We think a great deal of I’ark and 
Cemetery. R. D. Boyce, Sec'y and 
Treas . Oakland Cemetery, Genes eo, III. 
No cemetery official would be without 
Park and Cemetery if he knew what 
valuable information he was losing. Mt- 
Hope Cemetery, Chicasto. 
