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Whenever the restricted circumstances of an individual prevent him
from making the requisit arrangements during life, he should at least
make suitable provision to the same effect by his will. The mode of
protecting this part of his estate from dilapidation and decay has al-
ready been pointed out. If he desires still further to protect the con-
tents of his lot from disturbance or desecration by those who in future
time may, as heirs or assigns, become arbiters of this property, he
can best effect this object by placing this part of his property in trust,
either with the Trustees of Mount Auburn, or with such other parties
as he may prefer, with such conditions as he may see fit to dictate. and
they to accept.

Various parties have at times expressed a desire that all the lots in
Mount Auburn should be kept in repair at the expense of the Corpor-
ation. A moment’s consideration will show that such an arrangement
would be ruinous and therefore impossible. The lots, after the whole
ground shall have been taken up could not by a reasonable computa-
tion be kept in suitable order by an outlay of ten or more probably of
twenty thousand dollars per annum, an expense which would conduct
the institution to insolvency in a short period of time.

By the Treasurer’s Report it will be seen that the financial affairs of
the Corporation are in a prosperous state. The Permanent Fund
amounts to $43,944.71. The Repair Fund has $24,276.74, and there re-
mains in cash and invested disposable property a balance of $32,734.48.

For the Trustees,

JACOB BIGELOW, President.

Boston, January, 1865.