PARK AND CEA\ETERY. 
H3 
Cemetery Accounting. III. 
The more compact without deteriorating from « 
its business usefulness any account book can be 
made, and the more information it may contain 
within given limits, the more readily should it be 
possible to obtain balances or results; and such 
necessary information may be called for at any 
time. 
In this connection we have received from Mr. 
David Z. Morris, superintendent of Mount Hope 
Cemetery, Rochester, N. Y., a diagram of the cash 
book in use at that cemetery. On the debtor side 
we have the following columns, ruled for cash: Date; 
description; sod and repairs; interments; lots sold; 
single graves sold; vault fees; removals and founda- 
tions. On the credit side other columns in the 
following order: Cash Dr.; cash cr.; deposited; 
labor; materials; tools and repairs; description; and 
date. 
This design admits of balancing cash each day, 
while at the same time the balances can be carried 
forward to the end of the month and a statement 
made from the footings. This system has been in 
use at Mount Hope for seven years and has proved 
very convenient. Of course the columns can be 
increased in number or changed in position to meet 
different conditions. 
A most important member ofthe cemetery list of 
Account Books is that devoted to matters requiring 
record in connection with the lots, which is such a ne- 
cessary feature that every cemetery, large or small, 
should possess means of keeping such information 
in the most trustworthy shape. In many cemeteries 
plat books on a large scale, the leaves mounted on 
linen, have maps of the sections large enough to 
contain information concerning each lot inscribed 
thereon. These plat books are usually prepared 
by the landscape engineer when laying out the 
property. It is not necessary to enlarge on the 
value of such a record book in some shape or the 
other. 
We give herewith, in reduced form, a diagram 
of a copyrighted Lot Book which is now in much 
use. This form simplifies the question of accurate- 
ly defining and locating the position of graves, as 
well as monuments and other fixtures on the lot. 
There are few cemeteries which have not unmarked 
and uncared for graves which are the cause of great 
annoyance when the removal of bodies or other 
matters requiring exact information present them- 
selves. For instance the necessity of new inter- 
ments or foundations for monuments, and many 
other matters which frequently require solution. 
In the diagram each small square represents an 
area of a square foot, and every tenth foot is marked 
by a heavier ruling. It will be readily seen how simple 
it becomes with such a diagram, to accurately plat 
the outline of the lot, as well as accurately to locate 
ever}' grave and 
every monument 
contained thereon, 
with other features 
that ma}’ be deem- 
ed advisable to 
make record of. On 
the score of cost 
and convenience of 
manipulation this 
system of record 
commends itself, 
and it is moreover 
available for variet}" 
in design to suit 
either extent of 
cemetery or vari- 
able conditions.This 
lot book is to be 
used in connection 
with a book com- 
monly called the In- 
terment Record of 
which we will have 
something to say in 
the next issue of 
this journal. 
Name Re sidenc e 
Section No, Lot N Oj Certificate No, Amt. Paid $ 
Date 
Transferred to 
BURIAL 
No. 
G.IAVE 
No. 
NAME OF INTERRED 
DIAGRAM OF LOT. 
1 
_J_ 
I 
DIAGRAM OF LOT BOOK. (Copyrighted.) 
