PARK AND CEMETERY 
Annual reports or extracts from them, historical sketches, 
descriptive circulars, photographs of improvements or dis- 
tinctive features are requested for use in this department . 
The second annual convention of the Ohio State Associa- 
tion of Cemetery Superintendents and Officials will be held 
at the Arcade Hotel, Springfield, O., June 8th and 9th, 1904. 
The program is as follows: 
First Day, afternoon session — Address of Welcome by 
Mayor Bowlus; President's Address; Secretary and Treas- 
urer’s Report ; Communications ; Appointment of Committees ; 
paper, "Road Drainage,” J. C. Cline; paper, “The Power Be- 
hind the Throne,” M. Whitaker. Evening session — Paper, 
“Rural Cemeteries,” C. W. Modie ; paper, “How to Beautify 
a Country Cemetery,” R. E. Gifford; paper, “Modern Water 
Plant in Cemeteries,” Leuther L. Cline; nomination of offi- 
cers; reports of committees. On the morning of the second 
day members will visit Ferncliff Cemetery, and in the after- 
noon officers will be elected. 
* * * 
Dr. Henry Wohlgemuth, president of the Oak Ridge Ceme- 
tery Association, has issued a public communication through 
the press of that city on Sunday funerals and the observ- 
ance of Decoration Day. He calls attention to the necessity 
of societies and organizations notifying the cemetery man- 
agement in advance of the day when graves of members are 
to be decorated, and of utilizing the national Decoration Day 
as far as possible for this purpose. Sunday interments, gen- 
erally made in the afternoon, and often on short notice, in- 
terfere seriously with the day of rest for the cemetery em- 
ployees, and are discouraged by the management of Oak 
Ridge. * * * 
CEMETERY RULES, 
Cemeteries at which rules are in force requiring the pres- 
entation of plans for mausoleums, monuments, etc., to the 
superintendent before granting permission to erect are re- 
quested to send copies of such rules to Park and Cemetery. 
Rights of Heirs . 
The following was recently adopted by the Crown Hill 
Cemetery, Indianapolis, Ind. : 
Inasmuch as questions have sometimes arisen as to the 
rights of kindred of the original purchaser of a lot, after his 
death, to burial upon said lot, to make this right more cer- 
tain and definite it is hereby declared : 
(a) That the surviving wife or husband (as the case may 
be) shall have the first right of interment to the exclusion 
of all other persons. 
( b ) That the original purchaser may, either at the time of 
his purchase, or at any time thereafter prior to his decease, 
execute under his hand and seal and duly acknowledged be- 
fore any officer authorized to take acknowledgments of deeds, 
an instrument directing who shall be interred upon said lot, 
and deposit said instrument with the Cemetery : Provided, 
If said purchaser shall desire to designate any other person 
than of his immediate family or kindred, he shall first ob- 
tain the permission of the Superintendent as above provided ; 
and in event such designation is so made no person other 
than the persons so designated shall be interred upon said 
lot. 
(c) In event the original purchaser shall not in his life- 
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time have made such designation as to the persons to be 
buried thereon, the heirs of said purchaser may by an agree- 
ment in writing between themselves, duly signed and acknowl- 
edged, before some officer authorized to take acknowledgments 
of deeds, and deposited with the Cemetery, determine who 
among them shall have the right of burial upon said lot. 
Such agreement shall be accompanied with satisfactory evi- 
dence in writing that the persons signing the same are all 
the heirs of the original purchaser. 
( d ) In event the original purchaser shall not have made 
such designation, and the heirs shall not have consum- 
mated such agreement, then the direct lineal descendants of 
such purchaser shall, in the order of their death, be entitled 
to interment thereon, until all unoccupied space shall be 
filled. In such case, if there are no lineal descendants, then 
the collateral kindred in the nearest and equal degree of con- 
sanguinity in the order of their death shall be thus entitled 
to interment thereon until said lot shall have been fully occu- 
pied. * * * 
FROM THE ANNUAL REPORTS, 
At the recent annual meeting of the Marion Cemetery 
Association, Marion, O., reports of officers gave the 
total receipts for the year as $14,113.97, against $9,- 
090.08 for the year before, making an increase of $5,023.89. 
The total expenditures for this year were $7,818.79, as against 
$5,169.23 for last year. The lot sales for the year were 
$4,437, and lot endowments, $4,481. The reserve fund amounts 
to $14,954.05, and the endowment fund, $27,761.92. Some of 
the chief items of expenditure were: Labor, $2,953.02; su- 
perintendent, $840; general expenses, $1,968.84; green-house, 
$ 57 2 - 93 - Receipts: Green-house, $465.00; brick graves, foun- 
dations, etc., $536.75 ; sale of single graves, $260.00. Marion 
has one of the best-managed cemeteries in Ohio. 
The forty-sixth annual report of Mt. Hope Cemetery, Ban- 
gor, Me., gives the receipts for the past year as $5,028.28, includ- 
ing $3,255 from sale of lots, and $1,130 income from invest- 
ments. The trust fund amounts to $33,993-°8, a gain of 
$3,772.96. The most important improvement made during 
the past year was the erection of two public waiting rooms, 
one at the main entrance, the other at the upper entrance. 
The fifty-fifth annual report of Forest Hill Cemetery, 
Utica, N. Y., shows total receipts from all sources were 
$42,983.54, and the expenses for maintenance and operation 
were $17,151.36, the latter being a reduction of $325.41 from 
last season. Gross earnings of general fund were $23,988.71, 
an increase of $1,117.41 over the previous year. The year's 
gain from operation was $6,837.35. Eighty-five lots and addi- 
tions were sold during the season, making total number of 
lots purchased to date, 3,116. The report shows that the 
labor cost $11,302.56; general expenses, $2,115.97; general 
repairs, $236.24; material and supplies, $896.59; total oper- 
ating expenses, $17,151.36. The association has no liabilities. 
The annual report of Superintendent David Woods of 
Homewood Cemetery, Pittsburg, Pa., for 1903, shows the 
following financial statistics: Receipts: Lots sold, $71,762.83; 
investments, $3,279.00; foundations, $2,183.24; receiving vault, 
$353-°°; other sources, $11,175.29; total cash receipts, $88,- 
753-36- The Permanent Improvement Fund is $149,462.06. 
Number of lots sold, 199; interments made in 1903, 1,101. 
Improvements by lot owners: 3 vaults, 17 monuments, 86 
markers, and 18 tombs — total value, $46,604.00 ; former im- 
provements, $481,988.25 ; total Dec. 31, 1903, $528,592.25. Im- 
provements by cemetery, 1903, $26,813.12; former improve- 
ments, $154,467.70; total, $181,280.82. Labor disbursements, 
$11,349.38. Cash balance Dec. 31, 1903, $126,792.90. The im- 
provements now under way will cost about $45,000, and will 
include the grading and making of new roads and laying 
out of new sections. 
