Mount Auburn Cemetery

297

I should suggest that the Avenues & Ornamental Lands be graded first at a cost of $2500 finished, except that this makes no provision for gutters either paved or Cemented.

After the avenues are finished, several parts of the ground will not require very much labor & could be made ready for sale quite easily, and the cost could be more readily & satisfactorily estimated.

The heaviest piece of work in preparing the land for sale, is the filling of the hollow about opposite to the Winchester estate. This will require some 7000 yards of filling and I do not see how this quantity can be made any less by any plan of laying out the ground.

Very Respectfully J.W. Lovering