236 
PARK AND CEMETERY 
The New England Historic Genealogical Society has rec- 
ommended that the legislature of Massachusetts be petitioned 
to take steps toward the preservation of inscriptions on 
gravestones, in view of the historic interest of many of the 
inscriptions in the old New England cemeteries. 
% ^ ^ 
The State Board of Taxation of the state of New Jersey 
will recommend to the present legislature that a 'aw be 
passed for the taxation of cemetery property which is now 
exempt. They would exempt only that part of cemetery 
property which is in actual use for interments. Several 
attempts have been made before to do away with the ex- 
emption of cemetery property, but they have all failed. 
* * * 
The committee on town by-laws of Westfield, Mass., has 
recommended the passage of a law providing that any per- 
son may deposit with the town treasurer any sum of money, 
fund or securities to be used for the perpetual care or im- 
provement of any public or private burial spot or any grave 
or lot therein, and that the treasurer shall guarantee the 
depositor four per cent, interest on his deposit forever, if 
it is applied to a public cemetery. Should the money be ap- 
plied to a private cemetery, the town merely becomes the cus- 
todian of the fund, but does not pay interest. 
* * * 
Fairview Cemetery, Amsterdam, N. Y., was incorporated 
in May, igoi, and consists of 112 acres of rolling ground 
and a six-acre park. The grounds have been laid out on the 
lawn plan, and the work of improvement is still in progress. 
A new chapel and receiving vault has been completed and is 
now ready for service, and a well-equipped greenhouse has 
been erected. The chapel is of Gothic architecture and is 
built of Gouverneur marble, with interior of Italian and 
Tennessee marble. The vault contains 46 catacombs, and the 
total cost will be about $20,000. D. D. Cassidy, Jr., architect. 
Other extensive improvements, including the construction 
of a stone and iron gateway, and several miniature lakes, 
are planned for the coming season. 
NEW CEMETERIES, 
Grandview Cemetery, comprising 160 acres of land, in 
North Versailles township, Pa., is to be laid out. The land 
was purchased at a cost of $20,000, and will be improved at 
once.... The West Avon Cemetery Association has been 
formed at West Avon, Conn. F. W. Harris is president 
and W. Judd secretary ... .The Jamison Cemetery Associa- 
tion has been incorporated at Guthrie, Oklahoma. The trus- 
tees are G. L. Fortune, H. Simmonds and B. McGlatherty. 
. . . .Graceland Cemetery, located on the old Howell farm, 
comprising 200 acres of land, near Albany, N. Y., has recently 
been incorporated by Addison Keck and others. .. .The New 
Crown Hill Cemetery Company, Indianapolis, Ind., has been 
incorporated with a capital stock of $10,000. The incor- 
porators are R. W. and Elizabeth Crosby, Charles Busch- 
mann and Fewis Meier.... The Poplar Grove Cemetery As- 
sociation has been incorporated at Poplar Grove, 111 ., by C. 
E. Ray and others. .. .The Alden Union Cemetery is to be 
laid out at Alden, N. Y. The directors are A. T. Mercer, 
H. P. Goodman and Ira Newton. .. .The Garfield German 
Futheran Cemetery Association has been organized with the 
following board of trustees: S. L. Redmond. Fred Bald- 
win and Harry Reil....St. Mark’s Lutheran Church. Penns- 
burg. Pa., has purchased through D. S. Kern territory for a 
new cemetery. The tract was farm land and will be laid 
out as a modern cemetery, with no restrictions as to sect. 
FROM THE CEMETERY REPORTS, 
Oak Hill Cemetery, Janesville, Wis., has e.xpended during 
the past year $5,352.65. The receipts, including cash on 
hand Jan. i, 1901, amounted to $6,706.50, leaving $1,353.85 
on hand at the beginning of 1902. The bequest fund amounts 
to $5,645 in cash and investments. Interments for the year, 
140, 26 of which were from other states. 
Graceland, New Castle, Pa., in its first annual report, 
shows an expenditure of $43,000 for improvements, including 
the erection of a Gothic chapel and receiving vault of brown 
and green stone, at a cost of $10,000. and the construction 
of a waterworks system. Among the other improvements 
were the building of rustic bridges, driveways, and a superin- 
tendent’s lodge, and the setting out of about 400 trees and 
shrubs. The grounds comprise too acres, and the work of 
laying it ouf on the lawn plan is being pushed rapidly. 
The seventh annual report of the cemetery commissioners 
of New Bedford, Mass., shows total receipts of $28,937.15, 
with expenditures of $27,830.13. A number of additions of 
territory and extensions of the lawn plan have been made. 
The annual report of the Little Lake Cemetery Co., Peter- 
borough, Ontario, shows receipts of $7,023.15, and expendi- 
tures of $807.11 less than that amount. The superintendent’s^ 
report shows a number of important improvements. Addi- 
tional land has been purchased, at an expenditure of $450. 
and a concrete walk constructed at a cost of $400. The ex- 
penses for labor amounted to $4,133.13. 
The report of the secretary and treasurer of Oakdale Ceme- 
tery, Wilmington, N. C., shows a general fund amounting to 
$22,280.89, and a perpetual improvement fund of $15,193. 
The first lot put under perpetual care was in 1870, and in 
1885 the perpetual care fund was separated from the general 
fund. The superintendent’s report shows 119 interments for 
the year and a number of substantial improvements, among 
which were the macadamizing of roads and driveways, and 
the improvement of several new sections added to the ceme- 
tery. 
The annual report of Superintendent Winslow, of the 
city cemeteries at Pawtucket, R. I., comprised a review of 
the finances of the two cemeteries for the past five years. 
The annual running expenses for those years were as fol- 
lows : 1897, $4,187.75; 1898, $4,493.99; 1899, $4,497.58; 1900, 
$4,949.61 ; 1901, $4,678. The appropriations for repairs for 
1901 were $2,300, and the receipts from all sources except 
the sale of lots were $5,095.24. 
The report of the Hamilton Cemetery Board, Hamilton. 
Ont., presents the following statistics : Receipts for the 
year, $9,172.60; expenditures, $8,472.51, leaving a balance of 
$700.15. The additions to the perpetual care fund for the 
vear amounted to $488.40. making a total in that fund of 
$6,319.55. The superintendent reports that over 2,500 square 
yards of ground was graded and sodded, and recommends 
that the rates for perpetual care be increased as the intere.st 
of the fund was not sufficient to cover the cost of care. 
The forty-eighth yearly report of the commissioners of 
Pine Grove Cemetery. Lynn, Mass., records imnrovements 
in ornamentation of the grounds, in water supply, grading 
and excavation of pond. The perpetual care fund has been 
increased by $1,414 during the year and now amounts to $12.1- 
174. Interments for the year were 602; total interments, 18,- 
667; receints for the year, $28,534.95. 
Hay’s Cemetery Association, Easton, Pa., reports receipts 
of $3,013.62, and expenditures of $2,266.05, leaving a balance 
January i, 1902, amounting to $746.67. The amount due the- 
association is $585. and the total indebtedness $1,400. There- 
were 76 interments during the past year. 
