The United States Cremation Company, incorporated under the laws of the state of New York, is in no manner connected with the New York Cremation Society, although many members of the latter are stockholders in the former. This company was founded for the purpose of acquiring land, and erecting thereon the necessary buildings, works, and other appliances for carrying cremation into operation. It was incorporated under the general business act of 1876 of the state of New York, with a capital stock of $35,000, divided into 1400 shares of the par value of $25 per share; $28,200 worth of stock has already been taken. Among the stockholders of the United States Cremation Company are such persons of note as Andrew Carnegie, Professor H. H. Boyesen, the distinguished author, Professor Felix Adler, and Courtlandt Palmer. Early in 1884, the company purchased a fine site on Long Island, about 45 minutes’ drive from the city. The cremation temple was erected upon the summit of a hill at Fresh Pond, Long Island. The site is bounded by Olivet, Evelin, and Summit Avenues respectively on the east, south, and west, and commands an unobstructed view of the cities of New York and Brooklyn, from the center of population in either of which it is about five miles distant. It lies between two cemeteries. The grounds are high and picturesque. This place of rest will be, if present plans are carried out, more complete than anything of the kind in the world. It is expressly wished to deprive it of the mournful aspect usually associated with burial-grounds. To this end there are no yew or willow trees, nor any emblems of mourning. The grounds are tastefully laid out, and adorned with flowers. The corner-stone of the crematory at Fresh Pond was laid on Nov. 20, 1884. Prof. Felix Adler conducted the services, the principal speeches being made by him and the Rev. Howard Henderson. The directors of the United States Cremation Company fixed the charge for the incineration of bodies at $25. The crematorium was finished in the latter part of October, 1885. Experiments were made with the bodies of a number of the lower animals, in order to perfect the workings of the machinery. On Nov. 10, 1885, a dressed ram, weighing 75 pounds, together with the skin, shank, and hip bones of an ox, was introduced into the furnace. With a temperature of 2000° F. the incineration was completed in two hours. A strong wind greatly retarded the process by interfering with the draught of cold air. The defect was remedied at once by altering the flues and the insertion of a steam jet at a point above the entrance of the flues.