PARK AND CE.ME.TE.RY 
192 
Cemetery Notes. 
The returns from the cemeteries of Toronto, Ont., for the 
month of October show a total of 223 interments in all of 
the cemeteries of that city, against 235 for the month of Sep- 
tember. 
* * * 
The annual report of the Cemetery Committee, New Brit- 
ain, Conn., shows receipts for the year amounting to $6,572.44, 
and expenditures of $13,828.03, of which $8,000 was for addi- 
tional land purchased. 
* * * 
The Woodmere Cemetery Association, Detroit, Mich., was 
assessed for taxes on personalty and capital stock in 1900, 
paid the assessment under protest, and filed suit against the 
township of Springwells for the recovery of the amount. A 
decision has just been rendered by the court, holding that 
the tax was illegal, and giving a verdict of $431-47 in favor 
of the association. 
* * * 
At the meeting of the Cemetery Board of Hamilton, Ont., 
the half-yearly financial statement showed the following fin- 
ancial items : Receipts for the half-year, $2,440, an increase 
over last year’s figures ; total expenditures, $3)552.97> as 
compared with $4,314.83 for the previous half-year. The re- 
ceipts for the month of June were $502, a decrease of $38 
as compared with June last year. 
* * * 
A bill to abandon the Old Erie Street Cemetery and stop 
the sale of lots in Woodlawn Cemetery was defeated in the 
city council of Cleveland, O. The committee reported that no 
such action should be taken until a site for a new cemetery 
had been provided in the suburbs, and recommended that this 
be done at once. The measure was opposed because it was 
taken to ntean the removal of bodies to some other location 
and an injury to the feelings of relatives of the dead interred 
in the old cemeteries. 
* ♦ * 
St. James’ Lutheran Cemetery, Bloomfield, N. J., recently 
incorporated, is said to be the only cemetery in the state con- 
trolled by the Lutheran church. It owns 240 acres of land 
in Essex county and was consecrated in September. The 
association has a paid up capital stock of $25,000, of which 
$15,000 will be distributed among 30 churches. The remainder 
of the income will be devoted to the support of a mission 
in Newark./ Five shares of stock worth $100 each have been 
apportioned to the Holy Trinity Church and the Church of 
the Redeemer, Newark. 
♦ ♦ * 
The annual report of the Canandaigua Cemetery Associa- 
tion, Canandaigua county, N. Y., contains the following in- 
formation: It was organized 17 years ago, and has spent 
for land and improvements since that time, $66,122.71, and 
had a total of 1,000 interments. The receipts from the sale 
of lots for the past year were $2,729.50; total receipts, $3,- 
600.37; the receipts for the sale of lots since its organization 
amount to $49,631.02. The report states that if all collections 
were made, the indebtedness would amount to less than $5,000. 
The grounds contain about 60 acres, all of which is under 
perpetual care. 
* * * 
St. Joseph’s Cemetery, Cohoes, N. Y., is to erect an exact 
model of the Holy Sepulcher at Jerusalem, from plans 
brought from the Holy Land by Mgr. Dugas. Massive col- 
umns with carved capitals will ornament the front, and a 
heavy door will open into the chapel. The sepulchral monu- 
ment will be 12 X 20 feet, and of classic design with a frame 
balustrade extending around the top of the roof. This will 
be surmounted by a circular rotunda six feet high on which 
will be placed a statue representing the resurrection. The 
sepulcher will be placed on a vault of solid masonry which 
is already completed. 
* * ♦ 
The case of the Flower Hill Cemetery Company, of North 
Bergen, N. J., in the application for a review by certiorari 
of the tax assessment against it, is now before the Supreme 
Court of the state, and the decision will be of great import- 
ance in fixing the status of cemeteries as regards taxation. 
The Flower Hill Cemetery was organized in 1859 and em- 
braces 59 acres, all of which the cemetery authorities claim 
is exempt under a law passed in 1875. The town counsel 
claims that under an act of 1888 graveyards are only exempt 
to the extent of ten acres, and the board of assessors levied 
taxes against all but twelve acres of the cemetery’s property. 
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A suit for $2,000 damages, brought by Alice G. Owens, of 
Ayers Village, Mass., against Rev. Fr. J. T. O’Reilly, of 
Lawrence, Mass., for removing the body of her father from 
one grave to another in St. Mary’s Cemetery, is the direct 
result of inaccuracy in locating lots. In i860 the lot was 
bought, and a receipt given, but no location was specified. 
In 1897 when the interment took place, the plaintiff was 
obliged to guess at the boundaries of the lot, with the result 
that another lot owner claimed that the body was buried 
in his lot, and demanded its removal. Father O’Reilly 
caused the body to be removed and now has the above 
mentioned suit on his hands. 
* * ♦ 
The Cathedral Cemetery at Scranton, Pa., has acquired 
an additional tract of 43 acres, and is having it laid out on 
modern principles. The design shows a combined park and 
lawn treatment in marked contrast with the “old cemetery,” 
which was laid out on the “checker board” system. Drive- 
ways, varying in width from 18 to 30 feet, have been laid 
out on lines following the contour of the land, and are to 
be separated from the burial sections by sod borders which 
will be used for planting. The cemetery will be bounded on 
three sides by heavy planting borders; no fences or curbings 
will be permitted, and lot markers must be flush with the 
lawn. The work of development will be begun in the spring. 
