Founding Documents, 1837-1899 | The Green-Wood Cemetery

By Alex Vastola, Intern, Pratt Institute, School of Information

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Collection Overview

Abstract

Scope and Contents of the Materials

Subject/Index Terms

Administrative Information

Box and Folder Listing

Series 3: Financial Records

The Financial Records series contains early documents such as budget proposals and calculations of debt and land value. Most appear to have been created by Henry Pierrepont. In 1838, land in Gowanus was purchased in the name of Green-Wood Cemetery, and several mortgages and loans were taken out to pay for this land. As the cemetery became legally incorporated as a public burial space in New York, it began to sell stock and subscriptions, entitling purchasers to burial lots once the cemetery was fully operational. The Financial Records show calculations of the debt owed by the cemetery and the subscriptions sold. Frequently, land is broken down by the names of farms which used to stand on the new cemetery land, providing insight into what the area was like before it became Green-Wood Cemetery.

Box 2

Folder 1: Property Intended for Green-Wood Cemetery with Valuation (1837)

Item #174: “Schedule of Property in S. Ward included to be taken for the Greenwood Cemetery with the appraisers Valuation” (September, 24, 1838) [D. B. Douglass, Cyrus P. Smith, [A.] G. Hammond, H. E. Pierrepont, appraisers.]

            This document is a comprehensive list of the land in the South Ward of the City of Brooklyn that the founders of the Green-Wood Cemetery wanted to buy in order to form the cemetery.  The list includes the amount of land considered, the values for all this land, as well as mortgages on this land and who owned each tract of land, the names listed are: “Schermerhorn Farm,” “Perry,” “Dean,” “Wyckoff,” “Sackett,” and “Ibbotson.”

            This document is significant because it not only shows the value of the land that made up the original cemetery, but it also shows who owned it and that a large part of it was a farm for the Schermerhorn family.  This is important because it gives an idea of what this area of Brooklyn was like before the founding of the Green-Wood Cemetery.  This item is dated September 24, 1838, and shows that the original lands identified for purchase to form the cemetery were bought from farms of some of the most notable families of Brooklyn (Richman, ed., 2013, page 21).  The Board of Directors moved quickly to determine lands for purchase: they earmarked a total of 2,145 lots (178 total acres of land) that was appraised for $134,675.00 in value (Richman, 2013, page 21).  The average price per acre was $756.60, and the average price for a lot was $62.75 (Cleaveland, 1866, pages 10-11).  These prominent families and Dutch farmers that owned this land for a century prior were willing to negotiate for its sale once the financial panic and real estate crash of 1837 decreased land values (Richman, ed., 2013, page 43).

Item #175: “Schedule of the Properties of the Ground taken for the Greenwood Cemetery with the valuation by the Appraisers, the Amount to be paid by the Company, with the terms, securities, etc.” (ca. 1837)

            This document is a comprehensive list of the land in the City of Brooklyn that the founders of the Green-Wood Cemetery wanted to buy in order to form the cemetery.  The list includes the amount of land considered, the values for all this land, as well as mortgages on this land and who owned each tract of land, the major names listed are: “Bergen,” “Schermerhorn,” “Sackett,” “Dean,” “Ibbotson,” and Wyckoff,” with all these names listed under the “Farms” column.  However, the difference between this item and Item #174 is that this document records how the Green-Wood Cemetery Company was planning to pay for it, sometimes with direct payment by the Company and other times with mortgages.

            This document is significant because it shows that a large part of the land considered for establishing the Green-Wood Cemetery was a series of farms before the cemetery’s incorporation, which is important because it gives an idea of what this area of Brooklyn was like before the founding of the Green-Wood Cemetery.  In addition, this document also gives researchers an important insight into how the cemetery company paid for the land that would form the cemetery.

Item #176: “Greenwood Cemetery” Valuation of Land (ca. 1837)

            This document is a comprehensive list of the land in the City of Brooklyn that the founders of the Green-Wood Cemetery wanted to buy in order to form the cemetery.  The list includes the amount of land considered, the values for all this land, as well as mortgages on this land and who owned each tract of land, the major names listed are: “Bergen,” “Schermerhorn,” “Sackett,” “Dean,” “Ibbotson,” and Wyckoff,” with all these names listed under the “Farms” column.  However, the difference between this item and Item #174 is that this document records a proposed method the Green-Wood Cemetery Company was planning to use to pay for it, which was by issuing bonds.  This document also shows the appraisal of the cemetery company versus the appraisal of the landowners.

            This document is significant because it shows that a large part of the land considered for establishing the Green-Wood Cemetery was a series of farms before the cemetery’s incorporation, which is important because it gives an idea of what this area of Brooklyn was like before the founding of the Green-Wood Cemetery.  In addition, this document also gives researchers an important insight into a proposed method the cemetery company used to pay for the land that would form the cemetery.

Item #177: “Min[imu]m Cost of Lands to be purchased July 1, 1840.”

            This document is a list of all the tracts of land that the Green-Wood Cemetery Company planned to buy as of July 1, 1840.  It lists who owned the different lots, how much each will cost, and whether or not the cemetery company had agreed on a contract to purchase each of the lots from their respective owners, and a total prospective price for this land: $12,500.00.

            This document is significant because it is the first time that there is a record of the cemetery company confirming that they have contracts to purchase some of these lands, making this one of the first documents that records the formation of the Green-Wood Cemetery through the purchase of land tracts.

Folder 2: Record of Payment to Major Douglass (Oct 2, 1839)

Item #178: “Major Douglass Charges,” October 2, 1839.

            This document is a record of the payment to Major Douglass on October 2, 1839, for his services to the Green-Wood Cemetery.

            This document is important because it records what Major Douglass (an engineer who laid out the first plan of the Green-Wood Cemetery) was paid for laying out the cemetery plan: $300.00.

Folder 3: Advances to Green-Wood (1840-1842)

Item #179: “Advances to G. Cemetery” (1840-1842)

            This document lists the advances in direct payment and in bonds given to the Green-Wood Cemetery from 1840-1842.

            This document is important because it records what some of the first expenses paid for by the Green-Wood Cemetery Company, including paying the engineer Major Douglass, fences for the cemetery boundaries, and labor to lay out the cemetery.

Folder 4: Debt and Liabilities (March 29, 1840)

Item #180: “The Whole Land Debt of the Greenwood Cemetery” March 24, 1840

            This document records the total land debt that the Green-Wood Cemetery had accumulated by March 24, 1840: $142,000.00.  On the back page of this document, it includes a list of ways that the cemetery company was planning to pay this debt, including asking certain people for money and the possible sale of land to pay the debt.

            This document is important because it showed how much money the Green-Wood Cemetery Company was in debt for by 1840, which gives an idea of the total money that the cemetery company had spent up to that point.

Folder 5: Cemetery Bonds for Burial Lots (1840)

Item #181: Cemetery Bonds Offered for Burial Lots in the Green-Wood Cemetery, 1840

            This document records the different prices of the types of bonds that the Green-Wood Cemetery Company offered to potential burial lot owners.

            This document is important because it records the different options of bonds offered to potential buyers of burial lots in the Green-Wood Cemetery, the sales of which paid for the early developments and improvements at the cemetery.

Folder 6: Record of Land and Debt (1840)

Item #182: Record of Land Debt of the Greenwood Cemetery, 1840

            This document records not only the total land debt that the Green-Wood Cemetery had accumulated by 1840, but also who held the bonds to pay for this debt.  Some of the names on this list include both Bergen and Schermerhorn, who were some of the first people to sell their lands to the Green-Wood Cemetery.

            This document is important because it showed how much money the Green-Wood Cemetery Company was in debt for by 1840, which gives an idea of the total money that the cemetery company had spent up to that point.  It also reveals who the cemetery company owed this money to, including some of the people whom they had originally purchased this land from.

Folder 7: Mortgages due Joseph Dean (Dec 10, 1840)

Item #183: Receipt for Interest Paid to Joseph Dean (ca. 1840)

            This receipt records the total amount of interest paid to Joseph Dean in 1840: $1,882.10.

            This receipt is important because it records how the Green-Wood Cemetery Company paid for interest on mortgages it owned to lot owners: through the issuing of bonds.

Item #184: “Mortgages with Interest Due Joseph Dean” December 10, 1840

            This document records the amount of interest on mortgages that needed to be paid by Joseph Dean in order to prevent these mortgages from being foreclosed on: $158.77.

            This document is important because it shows what was the motive for lot owners to own burial lots in the Green-Wood Cemetery that were not used for burial purposes yet: to obtain interest payments.

Folder 8: Statement of Green-Wood Cemetery and Valuation for Grounds

Item #185: The Green-Wood Cemetery Valuation of Land (ca. 1837)

            This document is a comprehensive list of the land in the City of Brooklyn that the founders of the Green-Wood Cemetery wanted to buy in order to form the cemetery.  The list includes the amount of land considered, the values for all this land, as well as mortgages on this land and who owned each tract of land, the major names listed are: “Bergen,” “Schermerhorn,” “Bennet,” “Dean,” “Clark,” and “Ibbotson,” with all these names listed under the “Farms” column.  This document also shows the appraisal of the land by the cemetery commissioners versus the appraisal of the landowners.

            This document is significant because it shows that a large part of the land considered for establishing the Green-Wood Cemetery was a series of farms before the cemetery’s incorporation, which is important because it gives researchers an idea of what this area of Brooklyn was like before the founding of the Green-Wood Cemetery.

Item #186: “Statement of the Situation of the Green-Wood Cemetery” (ca. 1837)

            This document is a list of the land in the City of Brooklyn that the founders of the Green-Wood Cemetery bought in order to form the cemetery.  The list includes the amount of land considered, the values for all this land, as well as mortgages on this land and who owned each tract of land, the major names listed are: “Bergen,” “Schermerhorn,” “Bennet,” “Dean,” “Clark” and “Ibbotson,” and “Wyckoff,” with all these names listed under the “Farms” column.  This document also shows information on the purchase of these tracts of land in terms of whether it was bought using a general or special bond, and whether an agreement was made to buy the land or not.

            This document is significant because it shows that a large part of the land considered for establishing the Green-Wood Cemetery was a series of farms before the cemetery’s incorporation, which is important because it gives researchers an idea of what this area of Brooklyn was like before the founding of the Green-Wood Cemetery.  In addition, this document is also significant because it seems to be one of the first documents that record a confirmation of the purchase of tracts of land by the Green-Wood Cemetery Company in order to form the cemetery.

Folder 9: First Plan of Valuation

Item #187: “First Plan of Valuation” (ca. 1840)

            This document lists the values of the tracts of land that the Green-Wood Cemetery owns within its borders and the total of these values: $150,000.00.

            This document is important because it records the first time the Green-Wood Cemetery Company attempted to calculate the cumulative value of all the lands that it owned within its borders around 1840.

Folder 10: J.H. Bilbret Proposal to Furnish Wood to the Cemetery (1841)

Item #188: Piece of paper with Two Sets of Calculations on it *(Undated)

            The two total calculations listed are 1,121.23 and 1,121.26.

            The significance of this document is uncertain.

Item #189: Proposal by J. H. Bilbert to Provide Wood for the Green-Wood Cemetery’s Border fences, May and June, 1841

            This document records the price estimate offered by Mr. Bilbert to the Green-Wood Cemetery Company in 1841 for fencing around the cemetery’s boundaries.  It reveals that the railings of the fence could be made out of either hemlock or pine timber, while the rest of the fence would be built with pine timber.  The total for the fencing job was estimated at costing $42,213.00.

            This document is important because it reveals what the first border fence of the Green-Wood Cemetery cost to build and what wood was used to build it.  In addition, this documents the first time that the cemetery is attempting to define its borders to signify what land it owns by building a wooden picket fence.

Folder 11: Accounts Payable

Item #190: Table of Accounts Payable to the Green-Wood Cemetery (ca. 1841)

            This table shows the accounts payable for interest on acres of land owned by landowners Bergen, Schermerhorn, Sackett, and Dean in the Green-Wood Cemetery, listing the value of these tracts of land, and how many acres and lots of land owned by each landowner.  It reveals that only Bergen’s tract had interest paid on it (within six months) of $1,500.00.

            This table is important because it shows that around 1841 owning burial lots in the Green-Wood Cemetery was not very profitable for the lot owners, since only one of them received an interest paid on his land tract that he owned.

Folder 12: Pierrepont’s Record of Expenses

Item #191: “The Greenwood Cemetery by H. E. Pierrepont Dr.” (June, 1838-July, 1839)

            This document lists the expenses paid by Mr. Pierrepont from June of 1838 to July of 1839: $411.50 total.  Some of the expenses he paid was for creating the Green-Wood Cemetery’s seal, paying Major Douglass for his planning of the cemetery, paying for supplies like account books for subscription sales for burial lots, and the President’s salary.

            This document is significant because it records what Mr. Pierrepont (one of the cemetery’s original founders) spent during the first years of the cemetery’s operation, which reveals what tasks he was focused on paying to complete.

Folder 13: Surveyor’s Receipt (1841)

Item #192: Receipt from Henry E. Pierrepont to (illegible), New York, December 28, 1841

            This document records that Mr. Pierrepont paid fifty dollars for a survey and maps of the lands of the Green-Wood Cemetery in 1841.

            This document is important because it records the payment that shows that the first survey of the Green-Wood Cemetery was performed in 1841.  It also shows that Mr. Pierrepont was one of the major financiers that helped to pay the cemetery’s expenses during its first years.

Item #193: Payment Record of the Green-Wood Cemetery (ca. 1841)

            This document lists all the bills that the Green-Wood Cemetery had to pay for in the year 1841.  It also lists how much was paid, and how each cost was paid (with direct cash payments, through mortgages, bonds, etc.).

            This document is important because it shows the early financial history of the cemetery.

Folder 14: Charges Paid by Henry Pierrepont

Item #194: “Charges Paid by H. E. P.” (ca. 1841)

            This document lists the money charged to Mr. Pierrepont for expenses for the Green-Wood Cemetery around 1841.  These expenses include for the cemetery’s official seal, for office paper, account books, staff, printing notices and advertising, etc.

            This document is important because it documents what Mr. Pierrepont needed to do the work of running the Green-Wood Cemetery during its earliest years.

Folder 15: Miscellaneous Receipts issued to Henry Pierrepoint

Item #195: Receipt from Henry E. Pierrepont of New York to J. C. Smith of 44 Wall (ca. 1841)

            This receipt records that around May 21, 1841, a check for $42.84 was received from Mr. Pierrepont to Mr. Smith on behalf of Joseph Dean for interest paid on Mr. Dean’s bond of $714.00 issued by the Green-Wood Cemetery.

            This receipt is important because it shows that it was Mr. Pierrepont who was responsible for paying the interest owed on bonds issued by the Green-Wood Cemetery.

Item #196: Receipt from Henry E. Pierrepont of Brooklyn to Jacob Firth, March 1, 1841

            This receipt records that on March 1, 1841, a check for $5.00 was received from Mr. Pierrepont to Mr. Firth for labor done for the Green-Wood Cemetery.

            This receipt is important because it shows that it was Mr. Pierrepont who was responsible for paying bills for labor done at the Green-Wood Cemetery.

Item #197: Receipt from Henry E. Pierrepont of Brooklyn to William Scrimgeour, July 6, 1842

            This receipt records that on July 6, 1842, a check for $25.00 was received from Mr. Pierrepont to Mr. Scrimgeour for a month of work that he did at the Green-Wood Cemetery.

            This receipt is important because it shows that it was Mr. Pierrepont who was responsible for paying costs for labor done at the Green-Wood Cemetery.

Folder 16: Properties of Green-Wood Cemetery

Item #198: “List of the Properties of the Greenwood Cemetery with the amount of Land, Cost and Mortgages” (ca. 1841)

            This document lists the owners of the properties considered for purchase to add to the property of the Green-Wood Cemetery.  Some of the names included are “Wickoff,” “Story,” “Ibbotson,” “Dean,” “Sackett,” “Schermerhorn,” and “Bergen.”  The document also lists the amount of land for each landowner, the cost of each land tract, and if there is a mortgage on each land tract.  The final column of the list records whether the owner had consented to the purchase of the lands, and if not, it sometimes lists why.

            This document is important because it documents further land expansion by the Green-Wood Cemetery after its establishment.  In addition, it reveals the landowners that did not agree to sell their lands and why, giving insight into the early relationships between the cemetery company and its outside neighbors.

Folder 17: Receipts of Payment for Land and Maintenance

Item #199: Receipt from Henry E. Pierrepont of Brooklyn to William Scrimgeour, November 6, 1841

            This receipt records that on November 6, 1841, a check for $10.00 was received from Mr. Pierrepont to Mr. Scrimgeour for work that he did at the Green-Wood Cemetery.

            This receipt is important because it shows that it was Mr. Pierrepont who was responsible for paying costs for labor done at the Green-Wood Cemetery.

Item #200: Receipt from Henry E. Pierrepont of Brooklyn to Michal Gregory, May 30, 1842

            This receipt records that on May 30, 1841, a check for $100.00 was received from Mr. Pierrepont to Mr. Gregory in order to purchase eleven gore lots that were within the Green-Wood Cemetery property from part of the Bennet farm that were numbered from fourteen to twenty-four on block number eleven on the survey map of this farm done by R. Inford, and that a deed was executed on this same date to transfer the mortgage of this total tract of land to the Green-Wood Cemetery Company.

            This receipt is important because it shows that it was Mr. Pierrepont who was responsible for paying for new land acquisitions to expand the boundaries of the Green-Wood Cemetery.  In addition, this receipt also records a major land purchase that expanded the cemetery, which was bought from the Bennet farm.

Folder 18: Notebook with Green-Wood Act of Incorporation and Lot Subscription Sales

Item #201: Notebook with the Act of Incorporation of the Green-Wood Cemetery and the Lot Subscription Sales written in it (1838-1839)

            This notebook, other than listing the Act of Incorporation of the Green-Wood Cemetery and some notes, records details about the original proprietors of the cemetery.

            This notebook is significant because it is a log of who were the first people to subscribe to own land in the Green-Wood Cemetery after it was first incorporated.  This “Subscription Booklet of Lot Owners, 1838-1839,” lists the first owners of “Burying Plats” along with the amount of lots purchased at the Green-Wood Cemetery, with many of New York’s most notable men listed (Richman, ed., 2013, page 22).

Folder 19: Record of Subscribers

Item #202: Record of Subscribers (ca. 1839)

            This document lists the first subscribers to own land in the Green-Wood Cemetery.  Many of the subscribers listed own land from the Story and Dean farms.

            This document is important because it not only records the first people to own land at the cemetery, but also where this land came from (the former Story and Dean farms).

Item #203: Record of Subscribers (ca. 1839)

            This document lists more of the first subscribers to own land in the Green-Wood Cemetery.

            This document is important because it records the first people to own land at the cemetery.

Folder 20: 1856 Tax Records

Item #204: “Taxes 1856”

            This document lists all the individual tracts of land that the Green-Wood Cemetery paid taxes on in 1856: a total of $49.10.  The document lists the numbered lots, who owned each tract of land, and what were the taxes paid on each of these tracts of land.

            This document is significant because it is the first time that a document is recording taxes paid by the Green-Wood Cemetery on burial lots, which reveals a change in the New York State law about the tax-exempt status of non-profit rural cemetery associations, like the Green-Wood Cemetery Company.

Folder 21: Annual Accountant Report on Comptroller's Books (1852-1881)

Item #205: “Certificate of T. T. Memorial on examination of accounts for 1852. March 8, 1853.”

            This certificate certifies that up to December 31, 1852, all the accounts of lot sales and receipts of the Comptroller of the Green-Wood Cemetery Co. were accounted for and their expenses were all proven by vouchers except for Lot Number 20: $9.20, by Timo. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1853 and maintained its account books honestly.

Item #206: “T. T. Memorial certificate. March 8, 1854.”

            This memorial certifies that for the year 1853, all the books and accounts of the Comptroller of the Green-Wood Cemetery Co. were found correct by Timo. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1853 and maintained its account books honestly.

Item #207: “T. T. Memorial certificate. March 2, 1855.”

            This memorial certifies that for the year 1854, all the accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by Timo. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1854 and maintained its account books honestly.

Item #208: “T. T. Memorial certificate. Feb. 23, 1856.”

            This memorial certifies that for the year 1855, all the books, accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1855 and maintained its account books honestly.

Item #209: “T. T. Memorial report of examination for 1856. Feb. 25, 1857.”

            This memorial certifies that for the year 1856, all the books of the Comptroller of the Green-Wood Cemetery Co. were found correct, and the expenses of the Company supported by vouchers, after examination by T. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1856 and maintained its account books honestly.

Item #210: “T. T. Memorial. Feb. 8, 1861.”

            This memorial certifies that for the year 1860, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1860 and maintained its account books honestly.

Item #211: “T. T. Memorial. Feb. 12, 1862.”

            This memorial certifies that for the year 1861, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1861 and maintained its account books honestly.

Item #212: “T. T. Memorial. Feb. 28, 1863.”

            This memorial addressed to the Comptroller of the Green-Wood Cemetery Company, J. A. Perry, certifies that for the year 1862, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1862 and maintained its account books honestly.

Item #213: “T. T. Memorial. Feb. 6, 1864.”

            This memorial certifies that for the year 1863, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Association were found correct by T. T. Merwin, and the account books present a statement on the business of the Association for 1863.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1863 and maintained its account books honestly.

Item #214: “T. T. Memorial. Feb. 7, 1865.”

            This memorial certifies that for the year 1864, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1864 and maintained its account books honestly.

Item #215: “T. T. Memorial. Feb. 2, 1866.”

            This memorial certifies that for the year 1865, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin, except that there was no voucher for $550.00 owed to an office boy.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1865, but made a mistake by not paying one of the office boys that worked in the cemetery’s office.

Item #216: “T. T. Memorial. 1866.” (February 8, 1867)

            This memorial certifies that for the year 1866, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1866 and maintained its account books honestly.

Item #217: “T. T. Memorial. 1867.” (February 11, 1868)

            This memorial certifies that for the year 1867, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1867 and maintained its account books honestly.

Item #218: “T. T. Memorial. 1869.” (February 5, 1869)

            This memorial certifies that for the year 1868, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1868 and maintained its account books honestly.

Item #219: “T. T. Memorial. 14 Feb 1878.”

            This memorial certifies that for the year 1877, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1877 and maintained its account books honestly.

Item #220: “T. T. Memorial. Feb. 13, 1879.”

            This memorial certifies that for the year 1878, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin, except for some vouchers that needed to be re-examined by a Standing Committee.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1878, but that some of its vouchers needed to be examined again by a Standing Committee to verify their authenticity, which indicates that a mistake in the account books was probably made.

Item #221: “T. T. Memorial. 1879.” (February 14, 1880)

            This memorial certifies that for the year 1879, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin, except for some vouchers that needed to be re-examined by a Standing Committee.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1879, but that some of its vouchers needed to be examined again by a Standing Committee to verify their authenticity, which indicates that a mistake in the account books was probably made.

Item #222: T. T. Memorial, New York, February 18, 1881

            This memorial certifies that for the year 1881, all the books of accounts and vouchers of the Comptroller of the Green-Wood Cemetery Co. were found correct by T. T. Merwin.

            This certificate is important because it proves that the Green-Wood Cemetery was financially solvent by 1881 and maintained its account books honestly.