234 
PARK AND CEA\ETERY 
trusted to perpetuate a memory, and “keep it 
green” far beyond the time when as a rule the in- 
fluence of individual virtues can be recognized by 
human intelligence. But the majority of course are 
unable to provide memorials of great cost and are 
restricted to the memorial stone, but even in this 
the time has come to devote more careful attention 
to design. Let appropriateness for its location com- 
bined with artistic proportions be the ruling princi- 
ples, and in reaching conclusions, transact the busi- 
ness with reliable dealers whose interest it is to pro- 
mote a higher standard of monumental art. The time 
is now at hand for more study as to the appropriate- 
ness of memorials that they may serve the broader 
purpose — not only man but at the same time man- 
kind. 
Statutes of the State of Ohio. 
RELATING TO THE FORMATION OF CEME- 
TERY ASSOCIATIONS. 
The following matter has been compiled and 
distributed by the Marion, O., Cemetery, Associa- 
tion. It is an excellent thing to thus keep lot 
owners and the public informed on the legal 
points governing cemetery management and con- 
trol; it not only prevents misunderstanding, but in 
its place serves to create confidence, and a higher 
appreciation of official efforts towards improvement 
and higher conditions: 
“To have a Cemetery worthy of the name it be- 
comes necessary for some association of individuals 
to own and control it, who have the power of self 
perpetuation, so that those who buy burial lots in 
such Cemetery may know, that in after years, the 
graves of their beloved dead, and their own graves, 
will not be neglected, but will be kept sacred for 
all time. To accomplish this object the legislature 
of this State, (as has been done in other States and 
in different nations), has passed laws authorizing 
the forming of Cemetery Associations, with power 
to buy and improve grounds for cemetery purposes; 
to make rules and regulations for controlling such 
grounds, and with power to perpetuate such organi- 
zations. It is not a money making speculation as 
many persons erroneously suppose, for the money 
received for the sale of lots, after paying for the 
grounds purchased by such associations must all go 
to the support of and the improvement of the 
Cemetery. 
Sec. 3571 - A company or association incorpor- 
ated for Cemetery purposes may purchase, apropri- 
ate, or take by gift or devise, and hold, not exceed- 
ing one hundred acres of land, which shall be ex- 
empt from execution, from taxation, and from be- 
ing appropriated to any other public purpose, if 
used exclusively for burial purposes, and in no 
wise with a view to profit. 
Sec. 3572. Any such company or association 
which is limited to the ownership, by ap})ropriation 
or otherwise, of a designated number of acres of 
land for such purpose, may purchase, according to 
law, additional lands to the extent neces sary for 
such purposes; but not more than fifty acres shall 
be purchased in any year, and not more in the ag- 
gregate shall be so purchased and held by such 
company or association than one hundred acres. 
Sec. 3574. After paying for such land, all fu- 
ture receipts and incomes of such company or as- 
sociation, whether from sale of lots, donations, or 
otherwise, shall be applied exclusively to laying 
out, preserving, protecting, and establishing the 
cemetery, and the avenues leading thereto, the 
erection of such buildings as may be necessary for 
the cemetery purposes, and to paying the necessary 
expenses of the cemetery company or association; 
no debts shall be contracted in anticipation of fu- 
ture receipts, except for original purchasing, laying 
out, inclosing, and embellishing the grounds and 
avenues, for which a debt or debts may be contract- 
ed not exceeding ten thousand dollars in the whole 
to be paid out of the future receipts; and such com- 
pany or association may adopt such rules and regu- 
lations as it may deem expedient for disposing of 
and conveying burial lots; but any person not al- 
ready the owner of a lot in the cemetery shall have 
the right to purchase any lot not before sold by the 
company or association, upon tender of the usual 
price asked therefor by it. 
Sec. 3575 - Burial-lots sold by such company or 
association shall be for the sole purpose of inter- 
ments, shall be subject to the rules prescribed by 
the company or association, and shall be exempt 
from taxation, execution, attachment, or any other 
claim, lien, or process whatever, if used exclusively 
for burial purposes, and in no wise with a view of 
profit. 
Sec. 3576. Every such company or association 
shall cause a plat of its grounds, and of the lots by it 
laid out, to be made and recorded — the lots to be 
numbered by regular consecutive numbers; it may in- 
close, improve, and adorn the grounds and avenues^ 
erect buildings for its use, prescribe rules for in- 
closing and adorning lots, and for erecting monu- 
ments in the cemetery, and prohibit any use, di- 
vision, improvement, or adornment of a lot which 
it deems improper; and an annual exhibit shall be 
made of the affairs of the company or association. 
Sec. 3578. Lands appropriated and set apar- 
as burial grounds, either for public or private use, 
and so recorded in the recorder’s office of the count 
ly where the same are situate, or any burial-ground 
