PARK AND CEMETERY 
19 
At the annual meeting of the trustees of the city cemeteries 
of Manchester, N. H. (population 56,987), Treasurer F. L. 
Allen made his annual report, which showed total receipts 
for the sale of lots' in Pine Grove cemetery as $7,199.46, and 
for the care of lots $4,581.36. The Merrill yard is also under 
the care of the Pine Grove committee, making the total re- 
ceipts from those two cemeteries $11,806.32. The sum of 
$1,829.95 was received for care of lots in Valley Cemetery. 
A number of lots in Valley Cemetery were graded and some 
progress was made in grading the banks of “the valley.” Two 
hundred and fifty feet of retaining wall was constructed. 
The receipts of Valley cemetery were $1,829.95. During the 
year there were 62 interments' at the cemetery, 18 removals 
and 60 entombed. 
At the annual meeting of the Harmony Grove Cemetery- 
Corporation, Salem, Mass, (population 35,956), endowments 
of $10,781.25 were reported for the past year. This is 25 
per cent more than last year’s, which were the largest in the 
history of the corporation. The trust fund is now $120,- 
407.46, as against $79,096.62 five years ago. The permanent 
fund is $19,927.21, and is designed to provide for the main- 
tenance of the cemetery, after all the land is sold. Super- 
intendent George W. Creesy reports that 47 slate and two 
brick graves were built ; 125 foundations for headstones and 
monuments were laid. There were 147 interments and one 
removal ; seven fences and' two^ curbstones were removed and 
45 lots and one grave endowed. 
At the annual meeting of the Pine Grove Cemetery Asso- 
ciation, Milford, Mass', (population 11,376), the various funds 
of the association were reported as amounting to nearly 
$23,000. The chapel and receiving tomb built several years 
ago at an expense of $6,000 has beeni about half paid for by 
subscriptions and a systematic effort by individuals of the 
association is now being made to pay the $3,000 now due. 
At the annual meeting of the Norwich Cemetery Associa- 
tion, Norwich, Conn, (population 17,251), the report of Su- 
perintendent Holt of Maplewood Cemetery showed receipts 
for the year amounting to $2,321 and 14 interments. Four 
acres were graded and covered with loam and 100 trees were 
set out. Thirty tons of hay, two and one-half tons' of oats 
and -a large quantity of rye straw were sold. 'Treasurer 
Backus’s statement showed that the total receipts, includ- 
ing capital, paid in, were $11,052.47. The disbursements 
footed up $9,737.04, which included $3,000 paid on the price 
of the land. The balance on hand is $1,315. 
At the annual meeting of the Evergreen Cemetery Asso- 
ciation, New Haven, Conn, (population 108,027), it was voted 
to purchase Mapledale cemetery adjoining Evergreen at an 
outlay of $27,500, and to issue bonds to the amount of $25,- 
000, a step authorized by the state legislature two years ago. 
The tract purchased contains about 26 acres, 10 of which 
are meadow land. Treasurer Benjamin R. English reported 
that there was $29,603.82 in the trust fund. The report of 
the secretary showed the following figures: Number of in- 
terments the past year, 384; total interments to February 1, 
1904, 17,945; l ot s sold the past year, 56; single graves, 61. 
The new office building has been completed at a cost of $24,- 
800 and is now in use. 
At the annual meeting of the Mount Royal Cemetery Com- 
pany, Montreal, P. Q. (population 267,730), the trustees’ re- 
port showed that the ordinary receipts for the twelve months 
had been $32,826, and the disbursements for ordinary run- 
ning expenses $29,288, while those chargeable to the crema- 
tory had amounted to $2,000, thus leaving a credit balance 
on the year’s business of $1,537. The report of Superin- 
tendent W. Ormiston Roy states that the prolonged dry 
weather added to the difficulty of the greenhouse and other 
operations last spring and early summer. Sodding was done 
with the greatest difficulty, and the planting of trees and 
shrubs had to be put off for a season. The water system 
barely supplied the wants at the lower greenhouses. There 
were 1,317 interments during the year. The report contains 
the following on cremation : “Cremation seems to be fa- 
vorably received by many, notwithstanding that the legis- 
lature has placed so many restrictions as to how and by 
whom it may be used, excluding entirely minors. There 
is no doubt that if the same rules' that govern ordinary 
burials were applicable to cremation, a great many more 
would take advantage of it. As it is, there have been nine 
cremations since the crematory was opened, three in 1902 
and six in 1903. This compares favorably with the opera- 
tions of a London, Eng., crematory in its first two years, 
notwithstanding that there cremation is as free as burials', 
except the special precautions generally required at all crem- 
atoria.” 
Reports submitted at the annual meeting of the proprietors 
of the Pittsfield Cemetery, Pittsfield, Mass, (population 21,- 
766), show a substantial improvement in finances. J. M. 
Stevenson, clerk and treasurer, reports that the charges for 
interments were increased during the year owing to the in- 
creased cost of labor and materials. The removal of en- 
closures about lots is nearly completed and a new grave 
tent has been purchased. The perpetual care fund was in- 
creased during the year by $1,709.76 in deposits and now 
amounts to $37,112.26. Two hundred and ninety-six lots 
and the East Part burying ground are cared for by the in- 
come from this fund. The report of Superintendent J. G. 
McArthur shows that there were 128 monuments, markers 
and headstones erected, five copings removed, and 193 inter- 
ments made during the year. The total number of inter- 
ments is 7,113. The receipts for the year amounted to $13,- 
532.03, and the expenditures leave a balance on hand of 
$457.09. The cemetery contains about 73 acres. 
Fairview Cemetery Company, Guttenberg, N. J. (popula- 
tion 3,825), includes in its last annual report a statement 
showing receipts and expenditures of the cemetery since its 
incorporation, January 15, 1901. The total receipts were 
$99,149, and the disbursements $81,665.02. Some of the prin- 
cipal items of expense were the following : Material for 
bridges, retaining wall, dam, etc., $3,153.58; real estate pur- 
chased, $7,057.67; trees, shrubs, seeds, etc., $1,310.84; build- 
ing macadamized roads, $4,354.63 ; new office building, on 
account, $8,646.80; pay roll, $10,383.16. The new office build- 
ing has been completed, and the cemetery greatly improved 
by the planting of trees, shrubs, evergreens', etc. The aver- 
age sales per month for 1903 were $1,352, exclusive of the 
sale of plots to the bondholders’ syndicate. The total re- 
ceipts from sale of lots since the incorporation is $31,059.67. 
Evergreen Cemetery Association, Salem, N. Y. (population 
1,391), makes' its financial statement for the year 1903 as fol- 
lows: Total receipts, $2,438.88; expenses, $1,610.85; increase, 
$828.03 ; added to perpetual care fund, $280 ; total perpetual 
care fund, $13,167.50; general fund, $9,032.50; total re- 
sources February 1, 1904, $22,200.00. The cemetery was es- 
tablished in 1859 and has a total of over 2,700 interments. 
The report of the City Cemetery of Salt Lake City, Utah 
(population, 53,531), shows receipts for the year to be $11,641 
and the expenses $10,131.63, the excess of receipts over ex- 
penditures' being $1,509.37. 
The report of the secretary of Putnam Cemetery, Put- 
nam, Conn, (population 6,667), shows receipts of $441 for 
the year and expenditures of $414. The total assets are about 
$3,000 and the interments for the year 37. 
