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Soldiers • May 2009 29 grounds for Soldiers who shall have died in the service of the country.” In that first year alone, 14 national cemeteries were established. Today there are more than 10 times that number: 125 are located in 39 states and Puerto Rico (not to mention 33 Soldier’s lots and monument sites), and maintained by a federal govern- ment agency known as the National Cemetery Administration (www.cem. va.gov/cem/cems/listcem.asp#DE); the Department of the Interior’s National Park Service maintains an additional 14; and the Department of the Army maintains two more, to include Ar- lington National Cemetery. This does not include the almost 90 state-run veterans cemeteries that can be found in 42 states and two territories, 71 of which are funded by the Veterans Administration (www.cem.va.gov/ cem/scg/lsvc.asp); and, new military cemeteries are being established on an ongoing basis. As for the number of Americans that have been so interred, to include veterans from as early as the Revolutionary War to our present-day conflicts, the total is estimated to be more than 3 million. Criteria for burial eligibility To be buried in a national ceme- tery—and this criteria would apply to most state veteran cemeteries, par- ticularly those that are funded by the VA (i.e., they generally must agree to follow the same rules, guidelines and standards as the national cemeteries, though they may also have an addition- Portland, Oregon’s Willamette National Cemetery hosts a contingent of the Oregon National Guard, as- signed to the cemetery to perform full military honors on a first-assigned, first-served basis. Fort Smith National Cemetery in Arkansas is on the National Register of Historic Places, and the final resting place of Brig. Gen. William O. Darby, best known for his organization of the First Ranger Battalion during World War II. “Because I could not stop for Death, He kindly stopped for me: The carriage held but just ourselves And Immortality.” Emily Dickinson Soldiers • May 2009 29 LAST WILL AND TESTAMENT OF Sergeant J ohn Smith I, Sergeant J ohn Smith, a r esident of Arlington,V irginia, being of sound and dis- posing mind and memor y and o ver the age of eighteen (18) y ears or lawfully married or having been lawfully married or a mem- ber of the ar med for ces of the U nited S tates or a member of an auxiliar y of the ar med forces of the U nited S tates or a member of the maritime ser vice of the U nited S tates, and not being actuated by any dur ess, men- ace, fraud, mistake, or undue influence, do make, publish, and declar e this to be my last Will, her eby expr essly rev oking all Wills and Codicils pr eviously made by me. Staff Judge Advocate National Cemeter y Administration National Cemeter y Administration