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For the Management of


(Revised September 11, 2014)

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The Last Rest Cemetery Association is a corporation organized and existing under the laws of the State of New Hampshire. It owns and operations Last Rest Cemetery in accordance with the laws of the State of New Hampshire. It reserves the right to refuse admission to the cemetery and to refuse the use of any of the cemetery's facilities at any time to any person or persons whom the management may deem objectionable to the best interest of the cemetery. Management of Last Rest Cemetery shall be vested in Last Rest Cemetery Association Board of Trustees.



Four types of lots are available at Last Rest Cemetery.

  1. Monument Lots: Lots of two or more graves upon which an above-ground monument may be erected. Flat markers may also be installed (maximum 5 per grave).
  2. Non-Monument Lots: Lots for a single grave on which no above-ground monument may be erected. Only flat markers are allowed on these lots (maximum 5).
  3. Non-Monument Cremation Lots: Lots in a separate section of the cemetery for cremations only. No monuments may be erected. Only flat markers are allowed on these lots (maximum 2).
  4. Monument Cremation Lots: Lots in a separate section of the cemetery for cremations only. These lots are allowed one special cremation monument above ground as well as flat markers (maximum 2).
  5. All flat markers will be constructed of granite and will be standard size (1 foot x 2 feet).

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  1. Monument Lots: Plantings and potted plants (not in glass, ceramic, or any other breakable pot) are allowed in an area that cannot be wider than the monument base and cannot extend more than twelve inches in front of the monument base. This area shall be bordered by a stone or masonry material securely held in the ground.
  2. Non-Monument Lots: Potted plants may be set on a flat marker from one week before through one week after Memorial Day. No other items of any kind may be placed on these lots.
  3. Non-Monument Cremation Lots: Potted plants may be set on the flat marker from one week before through one week after Memorial Day. No other items of any kind may be placed on these lots.
  4. Monument Cremation Lots: Potted plants may be set on the flat marker from one week before through one week after Memorial Day. No other items of any kind may be placed on these lots.
  5. No trees or shrubs are allowed on any part of any lot.

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  1. The Last Rest Cemetery has developed a policy for American Flags that has been modeled after the State of New Hampshire Veteran's Cemetery.
  2. The Veteran's Memorial Monument and the Veteran's Memorial Flag Pole provide perpetual honor and respect to all veterans buried at Last Rest Cemetery. The Flag is a symbol, to both Veterans and Non-Veterans, of our country's strength and unity and will be respected at all times.
  3. Local Veteran's Organizations may place American Flags on Veteran's graves for Memorial Day and Veteran's Day. Flags on individual graves will be allowed on these two holidays from one week before until one week after the holiday. Flags are not permitted on individual graves at any other time.

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  1. Seats, iron work, shells, toys, metal designs, ornaments, crushed or chipped stone, chairs, settees, vases, glass, wood, or metal crosses, picture frames, stuffed animals, sporting equipment, beverage containers, or similar articles are strictly prohibited.
  2. No coping, hedge, fence, railing, or enclosure of any kind may be placed on any lot except as described in Article III, item 1.
  3. The Trustees shall have the authority to remove any item or planting which in their judgment has become unsightly, diseased, has grown to be inconvenient, or does not conform to the regulations outlined above.
  4. All summer potted plants and plantings shall be removed by November 1. Artificial flowers and winter arrangements will be allowed within the Monument Lot planting area (Article III, item 1) from November 1st through April 1st.
  5. Any property left at the cemetery is left at the sole risk of the owner.
  6. The Trustees of Last Rest Cemetery shall not be liable or responsible for theft or damage done to monuments or plants and shall not be responsible for personal injuries.
  7. No person, except cemetery personnel, shall disturb or remove anything from any area of the cemetery except from their own lot.
  8. No workmen will be permitted in the Last Rest Cemetery except cemetery employees and contracted workers with the permission of the Trustees.
  9. No dogs, horses, bicycle riding or student driving is permitted at any time.
  10. Mounds over graves are prohibited.
  11. The cemetery is closed between sunset and sunrise.



  1. The sale of lots and/or graves shall be only to those individuals having resided in the Town of Merrimack or having family connections with the Town or in Last Rest Cemetery.
  2. No license shall be issued for a lot in a non-plotted area.
  3. No interment shall be permitted in any lot until satisfactory financial arrangements have been made for said lot.
  4. If payment for a lot or any installment thereof remains unpaid for more than sixty (60) days, the unused portion of said lot will refer back to Last Rest Cemetery Association and may be sold at a future date.
  5. The transfer of a lot by the owner to another family member may be made on condition that such transfer is approved by the Last Rest Cemetery Association and recorded in the official records of the cemetery.
  6. A lot cannot be transferred to anyone other than a family member. If a lot owner decides that they no longer want, or have a need for their lot or portion thereof, the lot may be purchased by the cemetery at the original purchase price paid by the owner. The cemetery may re-sell the lot or a portion thereof.
  7. Persons desiring to allow the burial of bodies other than those of their immediate families in their lots may do so upon presenting a written request signed by the owner of the lot, or his or her successor in interest, when approved by the Last Rest Cemetery Association Board of Trustees.

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  1. Perpetual care includes the cutting of the grass at reasonable intervals, the raking and cleaning of the grounds, the pruning of shrubs and trees that have been placed by management, and the cleaning and maintenance of roadways, walks, and buildings, provided there are sufficient funds for these purposes. In no case shall the management obligate itself to expend for such "perpetual care" a sum in excess of the revenue generated from the "perpetual care fund."
  2. Such perpetual care shall in no case mean the repairs, maintenance or replacement of any memorial, marker or structure of any kind erected upon lots; nor the plantings of flowers or plants; nor does it mean the reconstruction of any marble, granite, bronze, concrete or any other work on any section or plot, damage to which may have been caused by the elements, an act of God, common enemy, thieves, vandals, strikers, malicious mischief makers, explosions, unavoidable accidents, invasions, insurrections, riots, or by the order of any military or civil authority, whether the damage be direct or collateral.
  3. No burials will be made in lots that do not have any perpetual care fund to maintain the lot.

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  1. A copy of these By'Laws, Rules and Regulations, and amendments thereof, shall be kept by the Last Rest Cemetery Association.
  2. A map, showing the plan of the cemetery and its division into sections, as well as a master plan of each section, showing the division of such sections into lots with lot numbers shall be kept by the Last Rest Cemetery Association.
  3. A lot book in which is recorded the section, number, and the name of each lot owner, and the interment record containing the name and other pertinent information of each person buried in the cemetery shall be kept by the Last Rest Cemetery Association.

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  1. Arrangements for interments shall be made at least 24 hours in advance and directly to the Superintendent of Last Rest Cemetery.
  2. Interment fee shall be set based on the time of year. The fee includes opening and closing of grave and loaming and seeding.
  3. Wooden boxes and sectional liners to be used as an outside container are prohibited. All outer burial containers and installers shall be in compliance with all current performance standards of the National Concrete Burial Vault Association.
  4. The person giving the order for the grave must supply the necessary information for interment records of Last Rest Cemetery. In addition, such person must present a burial permit as required by the State of New Hampshire.
  5. All funerals, on arriving at the gates, are under the direction and control of the Superintendent or his assistants.
  6. Burials: a. Only one (1) person in one (1) casket per grave is permitted, except a mother and her infants may be enclosed in one casket. b. Up to four (4) cremation burials are permitted per grave in both Monument and Non-Monument Lots. c. Two (2) cremations are permitted per cremation lot.
  7. No disinterment or removal of the remains of any body will be permitted except: a. with the consent, in writing, of the owner of the lot or a member of their family, and b. with the permit required by the State of New Hampshire.
  8. No Sunday or major holiday funerals (New Year's Day, Memorial Day (NH), Independence Day, Labor Day, Thanksgiving, and Christmas) will be permitted except in the case of extreme emergency.
  9. The management shall not be responsible for any order given by telephone, or any mistake occurring from the want of proper instructions as to the proper grave location where interment is to be made. The management reserves the right to make an equitable charge whenever additional labor costs result from such mistakes.
  10. An extra charge will be made for all funerals arriving in the cemetery after 3:00 p.m. Monday through Friday and after 12:00 p.m. on Saturdays.
  11. All interments of cremated remains must be in a permanent container.




  1. All monuments are subject to the approval, supervision and control of Last Rest Cemetery and the right is reserved to forbid or remove any monument deemed objectionable by the Trustees of Last Rest Cemetery.
  2. All monuments shall be constructed of granite and placed on a concrete foundation.
  3. All flat grave markers shall be flush with the surrounding grade.
  4. Temporary flat plastic markers may be placed and kept on a grave for up to one (1) year.
  5. No foundation, monument, or marker may be erected on any lot until the lot has been paid for in full and the owner is in possession of the lot license.
  6. The monument contractor must perform his work under the control and supervision of the cemetery Superintendent.
  7. All foundations for monuments and markers shall be built by Last Rest Cemetery personnel only and charged to the lot owner.
  8. Orders for foundations must be given to the cemetery Superintendent and the management reserves the right to build such foundations at reasonable times.

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The Cemetery hereby expressly reserves the right to adopt additional Rules & Regulations or to amend, alter or repeal any rule, regulation, article, section, paragraph or sentence in these Rules and Regulations at any time without notice.

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Format of Consent Minutes detailing the procedure for submitting vouchers to the Trustees of the Trust Funds of the Town of Merrimack, was adopted December 14, 1990 and is a part of these regulations.

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