1883-01 Annual Report of the Trustees of the Cemetery of Mount Auburn, Together with the Reports of the Treasurer and Superintendent. January, 1883.

MOUNT AUBURN CEMETERY. 9

TREASURER’S REPORT.

RECEIPTS.

Cash balance from preceding year	$6,302.59

He has received from sundry parties, -

For sale of lots	$19,793.89
" [For] deposits in receiving-tomb	538.00
	$20,336.89
For deeds, transfers, etc.	210.00
" [For] labor and material on lots	44,508.74

From Massachusetts Hospital Life Insurance Company, for

income on permanent fund	8,000.00

From Massachusetts Horticultural Society, for one quarter part of expenditures, as follows : —

Grading Pearl to Eagle Avenue	$2,090 13
" [Grading] Swan to Magnolia Avenue	78.75
" [Grading] Ivy Path	534.50
" [Grading] Chant Lot	365.25

One quarter of	$3,068.63	767.16
73,822.79

	$80,125 38

10 ANNUAL REPORT.

FOR THE 5lst YEAR, 1882.

EXPENDITURES.

He has paid sundry parties, —

For labor, pay-roll	35,053 98
" [For] materials	11,752 01
"[For] repair of buildings and fences	1,614.65
$48,420.64
For expenses, — salaries	6,489.31
" [For] office expenses	1,590.75
" [For] taxes on real estate	647.00
" [For] insurance	415.75
To amount paid Massachusetts Horticultural Society for its
proportion of sales	4,721.97
To amount paid Massachusetts Hospital Life Insurance
Company for permanent fund	6,531 46
To graves purchased	$10 00
" [To] new receiving-tomb drawback	39.00
49 00
$68,865.88
Balance in hands of the Treasurer	11,259.50

	$80,125 38

MOUNT AUBURN CEMETERY. 11

RECEIPTS AND EXPENDITURES OF THE REPAIR FUND.

Balance in hands of Treasurer, as per last report	$12,562 35

He has received, —

From notes receivable	$15,700.00
" [From] endowments	38,590.25
" [From] income of investments	18,371.55
	72 661 80
	$85,224.15

He has paid for said account, —

For care and improvement of lots	$13,972.04
" [For] notes receivable	65,800.00
	$79,772.04
Balance in hands of Treasurer	5,452.11
	$85,224.15

REPAIR FUND. PROPERTY.

Endowments for perpetual repair of lots, as per last report,	$302,572.35
Additions during the year	42,989.76
	$345,562.11

Invested as follows, —

Notes receivable, secured by mortgage	$322,300.00
$10,000 Boston City bonds	9,710.00
30 shares Atlas National Bank, cost	2 970 00
20 shares Atlantic National Bank, cost	2,700.00
20 shares Shawmut Bank, cost	2,430.00
	$340,110.00
Cash in hands of Treasurer	5,452.11
	$345,562.11

GENERAL FUND. CASH ASSETS.

Cash in hands of Treasurer	$11,259.50
Bills for labor and material uncollected	$9,056.68
Less due sundry parties for labor and material	2,133.99
	6,922.69

			$18,182.19

12 ANNUAL REPORT.

PERMANENT FUND.

Deposited with Massachusetts Hospital Life Insurance

Company, as per last report	$225,777.39
Deposited in December, 1882	$6,531.46
Interest	985.54

		7,517.00
		$233,294.39

Also a deposit in trust with Massachusetts Hospital Life Insurance Company, Policy No. 3,594, for $6,300, payable on the decease of certain parties to the Proprietors of the Cemetery of Mount Auburn, for perpetual care of a certain lot.

THE OTHER PROPERTY OF THE CORPORATION

Consists of nearly 136 acres of cemetery grounds, with avenues and paths, waterworks for the supply of fountains and watering purposes, and underground pipes and drains, chapel and statuary, observatory, receiving-tomb, gateway, and other structures; reception-house and 5,626 feet of land on Mount Auburn Street, Superintendent’s house, green-houses, and 64,176 feet between Brattle and Mount Auburn Streets, and the Stone meadow on the east side of Coolidge Avenue, containing about five acres, on which are located the stables and other buildings.

Respectfully submitted,

H. B. MACKINTOSH, Treasurer. Boston, Jan. 1, 1883.

This certifies that we have examined the books and accounts of the Treasurer of the Proprietors of the Cemetery of Mount Auburn for the year eighteen hundred and eighty-two, and have found them correctly kept and properly balanced, with satisfactory vouchers for all payments.

The certificates of stock and other evidences of property were found in accordance with the statements of his accounts.

In the general account there appears to be a balance in the hands of the Treasurer of $11,259.50, and in the fund for repairs, $5,452.11.

T. QUINCY BROWNE HENRY A. RICE, Committee on Finance.

Boston, Jan. 8, 1833.

APPENDIX.

TITLES TO LOTS.

INFORMATION.

THE following statement is presented in answer to the question frequently asked in regard to the title to a lot when the proprietor dies.

Title to lot held as real estate. If proprietor dies intestate.

By the original act of incorporation, lots are held as real estate. The proprietor can convey, or by will devise, his lot; but if he dies intestate, it descends to his heirs-at-law, who are (Chap. 220, Acts of 1876):—

Heirs-at-law.

1. Children, and issue of any deceased child.

2. If no issue, then his or her father and mother.

3. If no issue nor mother, then his or her father.

4. If no issue nor father. then his or her mother.

5. If no issue, and no father nor mother, then his or her brothers and sisters, and children of any deceased brother or sister.

6. If no issue, and no father, mother, brother, nor sister, then next of kin.

7. If a widow and no kindred, then the widow.*

Widow no title or right to lot.

Except as provided by 7, the widow has no title to a lot; and, unless the heirs-at-law convey it to her, she cannot order interments.

Provisions of will.

If a proprietor in his will makes no devise of the lot, it becomes a part of the residuary estate; or if not devised, and no bequest of residue, it descends to heirs-at-law.

* See note on next page.