1855-03-19 Trustee Committee on Finance: Report by Jacob Bigelow on Expenditures, 2021.027.001

Report on the prospective expenditures of Mount Auburn - submitted by the president March 19^th 1855

It appears that the current expenses of the Cemetery, exclusive of new purchases and buildings, amounted last year to the large sum of about ten thousand dollars -

The gross amount of sales in each of the two last years has been not far from $25,000 of which about $6000 is paid to the Horticultural society leaving an excess of about $9000.

The invested property of the Corporation, exclusive of land, ^probably is ^ sufficient ^^{or nearly so} to pay the payment debt, and liabilities of the including the Stone purchase.

The unsold land may be expected to yield not [?] than 2,000 lots which at $150. each is 300,000 dollars

If this land is sold in ten years, it will pay the expenses of those ten years and have a fund^balance of $200,000 for the future support^use of the cemetery on more than 3/4 of that sum, after paying the Horticultural society

But if the sale should occupy thirty years, the whole proceeds will be continued by the annual expenses, and nothing will be left at the end of that period, besides a large debt to the Horticultural society -

In the uncertainty which must always exist as to the amount of prospective sales, it is incumbent on the Trustees to economise their expenditures so as if possible to make them considerably less than those of the two last years have been.

To that end the following suggestions are respectfully submitted.

It is impossible to keep the whole cemetery in the same finished condition as the grounds of private gentlemen are frequently kept, or as the lots of a few individuals are now kept, without an expenditure of much more money than the corporation is likely ever to possess. Last year the superintendent has been induced, probably by comments from abroad, to keep in repair the grass and sodding of certain portions of the lots. But it is obvious that the expenditure of only two dollars a year on each lot, would cost the corporation $5000. per annum. Moreover if lots are taken care of by the trustees at the general expense, all inducement is taken away for donations to the repair fund.

The following suggestions may be found worthy the attention of the present and future trustees.

1. To lay out all future avenues, paths and lots with reference to a strict economy of the ground.

2. To encourage the sale of large lots, or of several lots in one enclosure, whereby the corporation saves the land necessary for intervening spaces.

3. To offer for sale quarter lots for $50. so laid out that 4, 8, or 12 quarters shall be in contact with each other. The purchasers not to be members of the corporation.

4. Always to keep on sale certain choice lots at an advanced price, as is now done on Lawn avenue.

5. To let for an income such land and buildings as are not wanted at present for the cemetery.

6. To authorize no considerable expenditure for any object the propriety of which has not been carefully and maturely considered.

7. To pay no more salaries than the business of the Cemetery requires

8. To consider terms for the commissions of the treasurer and surveyor should be paid by the purchases of lots.

9. To make and keep a prospective plan of future improvements, not making them till they are absolutely wanted.

10. To ["but" crossed out]avoid the sale of places which are liable to be needed for paths, gravel beds, or for earth to fill up ponds & low places.

11. To economize the labor upon the grounds, so that it shall be done with the fewest hands, and under the best supervisions.

12. To foresee and provide for all coming expenses such as painting the iron fence and Chapel windows, ^{iron benches &} once in three years, ["to" crossed out] rebuilding the wooden fence once in thirty years, and ["to" crossed out"] making an iron fence at the proper time in front of the Stone farm.

13. To raise the price of lots hereafter in proportion to their scarcity

14. If it shall ever be decided to [?strikeout] erect a cottage for the superintenent opposite the gate, as part of the land there may be sold or let to diminish the expense.

15. To encourage and remind proprietors to take care of their own lots.

There can be no reasonable doubt that an attention to the above suggestions will carry the Corporation sucessfully through all their necessary operations, and leave them an abundant fund after the land is all sold.

Jacob Bigelow

[bottom right of page at right angle to text]:

J. Bigelow March 19, 1855