f 
82 
thorn Dale Cemetery and a new vehicle 
for the convenience of mourners was also 
added to the equipment of that cemetery. 
Following are some statistical statements : 
Revenue ; Mt. Royal — Proceeds sale of 
burial laid, less cost thereof, $12,900.94 ; 
profit from sale of land, $12,955.67 ; per- 
petual care (revenue from investments), 
$3,999.16; revenue Alt. Royal, $43,041.07; 
loss Mt. Royal, $2,460.84. Hawthorn Dale 
— Proceeds sale of burial land, $1,965.50; 
less cost thereof and perpetual main- 
tenance charge included herein, $1,552.54; 
total, both cemeteries. $45,089.28; loss Haw- 
thorn Dale, $4,400.69. Expenditure : Mt. 
Royal — Grave digging, interment cost, etc., 
$11,373.20: overhead expense, $20,652.55 ; to- 
tal, $45,501.91. Hawthorn Dale — Grave dig- 
ging, interment cost and overhead expense, 
$6,448.90 ; general overhead expense, $7,- 
564.53; total, $59,515.34; loss on opera- 
tions during year, $14,426.06. 
Two suits were filed against the Ever- 
green Land Co., the LTnion Cemetery As- 
sociation, of Kansas City, AIo., and Jack- 
son County, recently. One was by John 
T. Barker, attorney general, to set aside 
a transfer of eighteen acres of land by the 
cemetery association to the land company 
and to enjoin the association from ever 
using the tract for any but burial pur- 
poses. The other was brought by John Q. 
Watkins, county collector, to collect $9,- 
639.85 back taxes. The land in question is 
a part of the cemetery. It is alleged that 
the stockholders are attempting to transfer 
it to the land company so that it can be 
used for commercial purposes. It faces on 
Alain street and Twenty-seventh street and 
is very valuable. Union Cemetery taxes 
have been in controversy for several years. 
The county officials believed the land was 
being held for speculation. By its charter, 
granted sixty years ago, the cemetery was 
e.xempt from taxes. In the administration 
of Mayor Darius Brown an attempt was 
made to establish the charge that the land 
was to be held for other than burial pur- 
poses, in which case it would be subject to 
taxation. Xo taxes have ever been col- 
lected. 
An injunction suit has been filed in the 
Circuit Court in an effort to preserve the 
Jewish Cemetery at Eighteenth street and 
Cleveland avenue, Kansas City, AIo. The 
petition charges several bodies have been 
removed to a vault in the Union Cemetery. 
Alorris Newberg, plaintiff, asks that the 
bodies be returned to the cemetery, which 
is owned by Henry Oppenheimer, a realty 
dealer. 
•At the annual meeting of the Fernhill 
Cemetery, St. Johns, X. B., Can., recently, 
J. G. Forbes, president, recommended that 
a central lot be set aside for the free in- 
terment of soldiers and sailors who have 
died in active service or as the result of 
such service, and also suggests the erec- 
tion of a suitable monument. The report 
of the secretary-treasurer showed a cash 
PARK AND CEMETERY. 
balance on hand of $1,931.94. The re- 
ceipts during the year for burial fees to- 
taled $1,602. Apart from the cost of su- 
perintendence, the cemetery spent $6,668 
for labor alone during the year. The per- 
petual care fund now totals $90,5(X). 
New Cemeteries and Improvements. 
Citizens of Ukiah, Ore., recently erected 
a wire net fence with iron gates around 
the Ukiah Cemetery. The cemetery on the 
Sturdivant farm was also fenced a short 
time ago and a move is on foot to fence 
the cemetery at Teba. 
.Articles of incorporation of the Jenckes 
Cemetery Association, Terre Haute, Ind., 
were filed recently. The association is 
capitalized at $70,000, divided into 14,000 
shares at $5 per share. The incorporators 
are Ray G. Jencks, Earl E. Houck and 
Finley A. AlcXutt. The ground on which 
the cemetery will be laid out is east of the 
city on the National road, the site of the 
golf links. 
Through the efforts of Councilman John 
Q. Smith, chairman of the cemetery com- 
mittee, arrangements have been made to 
beautify the Oak Grove Cemetery, Gray- 
ville. 111. About seventy rods of road will 
be constructed. 
The Alountain View Cemetery Associa- 
tion was incorporated at Centralia, Wash., 
recently with a capital of $10,000. W. R. 
Patton, J. H. Duman and E. H. S. Alulden 
are the incorporators. 
Tlie contract has been let to Joseph 
Alorris, of Taylorville, for the building of 
the Alemorial Benham Chapel at the Edin- 
burg Cemetery, Edinburg, 111. The money 
for the erection of this chapel was left to 
the cemetery association by the late Por- 
ter Benham and will cost $2,250. 
Wasatch Lawn Cemetery, Salt Lake City, 
Utah, is being greatly improved by the 
planting of ornamental shrubs, perennial 
flowers and shade trees, costing about 
$3,(X)0. The planting is being done under 
direction of A. O. Treganza, landscape ar- 
chitect. Work is also under way on the 
formal entrance and pergola, which will 
cost about $7,500. The entrance parkway 
of the cemetery contains miniature lakes 
and waterfalls. 
The city of Tulsa, Okla., recently pur- 
chased 490 additional feet of frontage for 
Oaklawn Cemetery at a cost of $2,305. 
The Modern Cemetery and Mausoleum 
Co., at Augusta, Me., has been incorporated 
with a capital of $700,000 by G. E. Fer- 
nald, Wilmette, 111.; John A. Tees, Evans- 
ton, 111., E. B. Turner, L. J. Coleman and 
R. S. Buzzell, of Augusta, Me. 
The Kelley Cemetery Association has 
been incorporated by J. P. Schroeder, Wm. 
Lester, J. H. Heist, Lars Erickson and J. 
B. Corbin in Logan County, Colo. 
Buxton Catholic Cemetery Association 
was recently incorporated at Buxton, Ore. 
The County Commission of Salt Lake 
City, Utah, has authorized the appropriation 
of $400 for improving and beautifying the 
pauper burial ground in the City Ceme- 
tery. 
Extensive work is being done at the 
Henry Cemetery, Henry, 111., under the 
supervision of Dr. F. A. Powell, and over 
100 trees, including evergreens and hack- 
berry, are being planted. The doctor gives 
much of his time and experience in in- 
ducing birds of all description to inhabit 
the cemetery, and the result is a gradual 
increase in number in the grounds. 
The Cemetery Committee, of Astoria 
111., recently purchased twelve acres of 
ground for an addition to their cemetery. 
A new iron fence with an arch and 
gateway for the entrance, which is the gift 
of Airs. Joseph Sheaff, is being erected 
around Big Alound Cemetery, Davis Junc- 
tion, 111. A shelter house, also a well, 
are being planned. 
Alechanicsburg Cemetery, of Alechanics- 
burg, Ind. (Aliddletown P. O.), was re- 
cently incorporated with a capital of $3,000. 
The directors are Cyrus W. Wood, Laura 
Cooper, Emily Weeks, William H. Kees- 
ling and George Pring. 
The Outdoor Art League, of San Fran- 
cisco, Cal., recently started a fund by pri- 
vate subscription to improve the cemetery 
of the Mission Dolores. Mrs. T. Marsh 
is chairman of the committee. 
Humble Cemetery Co., of Humble, Tex., 
was recently incorporated by Airs. F. K. 
Wise, Mrs. A. J. Smith and Airs. M. 
Westbrook. 
Bethlehem Lutheran Church on Salis- 
bury street, St. Louis, Mo., has purchased 
a thirteen-acre tract of land on the Belle- 
fontaine road, about a mile and a half 
north of the city limits, for a cemetery. 
The land lies adjacent to the Bethlehem 
Lutheran Cemetery. 
The Colfax Cemetery Association, of 
Colfax, La., recently purchased a strip of 
land for an addition to that cemetery. 
Plans for the beautification of and drain- 
age of Oak Grove Cemetery, Maryville, 
111., have been outlined by the sexton, Au- 
gust Kries. The improvements call for 
extensive drainage of various sections of 
the cemetery and the graveling of the 
principal roads through it. 
Carthage Methodist Church, South, of 
Carthage, Mo., recently conveyed to the 
Cave Springs Cemetery Association a tract 
of land formerly known as the Cave 
Springs church lot and camp ground. 
A brick building is being built at the 
Tuscola Cemetery, Tuscola, 111., by the 
trustees of the cemetery association, which 
will contain crypts to be used as temporary 
receiving vaults when necessary. The 
building will be large enough to hold fu- 
neral services at the cemetery. 
Work was started recently on breaking 
ground for the new Pine View Cemetery 
just north of Waukegan, 111., and survey- 
ors are laying out the driveways. The Cy- 
clone Fence Co., of that city, has been 
awarded the contract for the ornamental 
