1856-01 Annual Report of the Trustees of the Mount Auburn Cemetery, Together with the Reports of the Treasurer and Superintendent. January, 1856.

3

of the first and third of these, are already completed,—that of the second is promised soon, while the fourth statue is already finished and in possession of the ‘Trustees.

A vote has passed the Trustees for laying out quarter lots of seventy-five square feet each, and offering them for sale at $50 each. This will accommodate a certain class of purchasers who have occasion for but small space, and at the same time will enhance the product of the land sold.

The late superintendent, Mr. Rufus Howe, having resigned his office, the Trustees have elected Mr. Jonathan Mann to fill the vacancy. This election, however, is temporary and subject to future confirmation.

An application has been made to the Trustees by a large and influential body of the proprietors, in favor of building a Conservatory for the benefit of those persons who may wish to obtain plants or flowers upon the spot. The subject has received consideration and is referred to the next Board of Trustees.

It will be seen by the Treasurer’s Report that the expenditures of the last year have considerably exceeded those of any preceding year. This is in part owing to the payments which have become due on certain large operations, such as are not likely to recur, and partly to the state of transition between the retirement of the former superintendent and the introduction of his successor. The Trustees entertain the hope that a more economical system of labor will be introduced, and that the necessary work on the grounds will be performed by a smaller number of hands than heretofore.

A great number of outstanding accounts for work done by order of individuals, in different lots of the cemetery, had remained uncollected by the late Superintendent, until they were found to amount in the aggregate to about $9000. Immediate measures have been taken to collect these dues as far as possible, and about $2500 have already been received by the Treasurer. It is hoped that a large portion of the remainder may yet be saved to the Corporation.

The future security of Mount Auburn will depend on the fidelity and economy with which its affairs are administered, and with which its prospective plans are carried out as contemplated by its founders. It may be assumed that all the large and more expensive operations which have been kept in view since the foundation of the establishment, are now either paid or provided for. It only remains, by a judicious and careful management of expenditures, to keep the cemetery in suitable repair, and at the same time to accumulate a fund for its perpetual preservation. Both these objects can easily be accomplished by the exercise of a common degree of discretion and economy in the management of the receipts and funds. But on the other hand, they will assuredly be defeated, if hereafter, either by reckless expenditures or by improper appropriations, the steady accretion of a reserved fund should be prevented.

4

As nearly as it can now be estimated, the eventual value of the unsold land at Mount Auburn, may be assumed at about $300,000, at present prices. The current expenses of the cemetery may be assumed at $10,000 per annum. On this approximate calculation, if the whole of the unsold land should be disposed of in ten years, there would remain a balance of $200,000, without including interest. But on the other hand, if it should take thirty years to sell the land, then the whole proceeds would be absorbed by the current expenses, and not a dollar from these receipts would be left for the future support of the establishment.

It must be obvious to the proprietors, as it has been to the Trustees, that the only safety against the ultimate impoverishment and decay of the cemetery must consist in a rigid determination on the part of future Boards who may be entrusted with the management of this property, to reserve annually, such a sum from the receipts of the current year, whether those receipts be larger or smaller, as shall insure the steady increase of the permanent fund, and the eventual realization of sufficient invested property to keep the cemetery in perpetual repair after the sale of the land shall have been completed.

It is in the power of every proprietor to promote the interest and increase the income of the Corporation, in the following ways: 1. By employing none but the workmen belonging to the place, for the execution of labor and the repairing of lots. A circular on this subject has already been addressed to the proprietors.

2. By introducing new proprietors or otherwise promoting the sale of lots. If each proprietor should introduce a new proprietor, the establishment would at once be placed on a, footing of entire independence.

Mount Auburn, in most respects, takes precedence of other cemeteries which have been founded in imitation of it. The peculiar character of its natural features had attracted attention long before its purchase, and the surrounding landscape now seen from the top of its highest edifice, is unsurpassed in natural and cultivated beauty. It exceeds all similar establishments in this country in the size and durability of its larger constructions, and is about to lead, instead of following them, in the interest of its historic and monumental sculptures. As it is not probable that the present boundaries can ever be enlarged, and as the lots are being steadily taken up at increasing prices, so that the map of the ground already appears covered with them, we may anticipate that the time is not very remote, when the value of these lots will be best known by the difficulty of obtaining them.

By order of the Trustees.

JACOB BIGELOW, President.

5

The TREASURER reports the following abstract of RECEIPTS and EXPENDITURES, for the year 1855.

There remained in the Treasury, January 1st,	66.15
He has received as follows, viz:
From income of Investments,	1,984.05
" " " " for Story Statue,	214.50
" sales of Lots,	21,095.16
For Deeds,	134.00
" 25 shares Western Railroad,	2,336.25
" 31 " Merchants Bank,	3,371.25
" 13 " State Bank,	843.05
" 25 " Union Bank,	2,771.25
" 12 " New England Bank,	1,329.00
" Rent of Stone Farm,	175.00
" Amount of Outstanding Accounts of the late Superintendent, collected,	1,789.79
" $1,000 State Scrip transferred to the Repair Fund,	980.00
		$37,089.45

He has paid the following, viz:		. . . .
To Rufus Howe, Sup’t, for expenses at Cemetery,	7,600.47
" Jona. Mann, " " " " "	3,575.00
" Sundry Persons, for expenses on Chapel,	12,300.42
" " " " Catalogue,	646.24
" " " " Fencing Lots, &c.	1,333.37
" " " " other Expenses,	2,298.14
" Reed, Chadwick & Dexter, for interest on
money borrowed,	43.45
" Sundry persons refunded amount by them for
them for interments in Public Lots, in part payment for lots,	40.00
" Sundries for Interest on Stone Farm purchase,	984.12
For Notes payable on Land purchase paid,	4,500.00
To Randolph Rogers on account Statue of John Adams,	1,000.00
" Richard S. Greenough on account Statue of Gov. Winthrop,	1,000.00
For insurance on Story Statue,	18.00
To Austin J. Coolidge, Secretary,	231.00
Amount carried forward,	35,570.21

6

Amount brought forward,	35,570.21
To Henry M. Parker, in full	244.37
" Geo. Wm. Bond, Treasurer, 2 1/2 cent on $21,095.16	527.38
" Treasurer of Mass. Horticultural Society	1,000.00
	37,341.96
Leaving a balance due the Treasurer of	252.51
		$37,089.45
Number of new lots sold during the year,	134

GEO. WM. BOND, Treasurer. BOSTON, DECEMBER 31, 1855

The subscriber has examined the Cash account of the Treasurer of Mount Auburn Cemetery, for the year 1855. It is correctly cast. Satisfactory vouchers have been exhibited for all payments charged; as have also certificates for the various Stocks and for the Scrip mentioned on this paper. On the 31st December, the Treasurer had in hand five hundred eight-three dollars 43/100 belonging to the Fund for Repairs. At same date the balance of the general account due him, was two hundred fifty-two dollars 51/100.

GEO. H. KUHN, Auditor BOSTON, FEBRUARY 2, 1856

Schedule of PROPERTY in possession of the Treasurer belonging to the Proprietors of the Cemetery of Mount Auburn.

20 shares Hamilton Bank,	2,000.00
25 " Shawmut Bank,	2,500.00
14 " Boston and Lowell Railroad,	7,000.00
2 " Stark Mills	2,000.00
40 " Boston and Providence Railroad,	4,000.00
20 " Portland, Saco & Portsmouth R. R.,	2,000.00
20 " National Insurance Company,	1,000.00
20 " Atlantic Bank,	2,000.00
30 " Western Railroad,	3,000.00
20 " Fitchburg Railroad,	2,000.00
24 " Boston and Worcester Railroad,	2,400.00
		$29,900.00

This shows an apparent diminution in the amount of investment, which, however, is balanced by $12,000 already paid upon the purchase of the "Stone Farm," which will probably be a more productive investment for the Corporation than any other which might have been made.

7

He has also in his hands belonging to the Fund for Repairs:
15 shares Atlas Bank,		1,470.00
16 " Fitchburg Railroad,		1,641.00
10 " Western Railroad,		1,002.50
City of Boston Scrip, $3,000 cost,	$3,009.00
Less for Story Statue,	651.95—	2,357.05
Massachusetts 5 per cent. Scrip,	2,000.00	1,959.73
Cash uninvested,		583.43
		——	$9,013.71

The unappropriated portion of Story Statue Fund:
Consists of City Scrip, as above,		651.95
Balance due from Corporation,		343.23
		——	$ 995.18

GEO. WM. BOND, Treasurer.

The Treasurer has also received for account of the Fund for Repairs, which is kept distinct from the other funds of the Corporation, as follows :

From the Executor of the Will of the late
Elizabeth Williams, principal, 1,000.00
Interest on same, 151.00 ——	1,151.00
From James M. Burgess, income to be expended
on lot of Deborah Burgess,	100.00
From Executors of the Will of the late Henry
H. Fuller	200.00
From income of investment of this Fund,	381.00
	——	$1,832.00

Balance due from this Fund, December, 31, 1854,	103.57
He has paid to the Superintendent for sums
expended on lots provided for by this Fund,	161.00
To G. W. Johnson, for painting fence around
Kirkland Monument,	4.00
For $1,000 Massachusetts 5 per cent. Scrip,	980.00
Leaving in hands of Treasurer,	583.43
	——	$1,832.00

GEO. WM. BOND, Treasurer. BOSTON, DECEMBER 31, 1855.