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The History and Origin of Memorial Day in Waterloo, New York
Brief historical background about the creation of the Memorial Day holiday, which was first observed in 1866 in Waterloo, New York, based on the work of Henry C. Wells and Civil War General John B. Murray. In 1966 the U.S. Congress officially recognized Waterloo as the birthplace of Memorial Day. From the village of Waterloo, New York.
http://www.waterloony.com/MemDay.html

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