The location of the first observance of Memorial Day is in dispute. Some claim the custom of honoring war dead began in Boalsburg, Pennsylvania. Others claim the custom was originated by some Southern women who placed flowers on the graves of both Union and Confederate soldiers after the Civil War. According to one writer, the first Memorial Day service took place on May 30, 1866, on Belle Isle, a burial ground for Union soldiers in the St. James River, at Richmond, Virginia. The school superintendent and the mayor planned the program of hymns and speeches and had the burial ground decorated with flowers.
In 1865, Henry C. Welles, a druggist in the village of Waterloo, NY, mentioned at a social gathering that honor should be shown to the patriotic dead of the Civil War by decorating their graves.
In the Spring of 1866, he again mentioned this subject to General John B. Murray, Seneca County Clerk. General Murray embraced the idea and a committee was formulated to plan a day devoted to honoring the dead.


In May of 1966, just in time for the Centennial, Waterloo was recognized as the "Birthplace of Memorial Day" by the United States Government. This recognition was long in coming and involved hours of painstaking research to prove the claim. While other communities may claim earlier observances of honoring the Civil War dead, none can claim to have been so well planned and complete, nor can they claim the continuity of observances that Waterloo can who had honored soldiers who had died in the Civil War.
The Centennial Celebration that year brought dignitaries from government, military, veteran's organizations and descendants of the original founders of Memorial Day. A once luxurious home on Waterloo's Main Street, built in 1850, was purchased from the county and restored. Now the Memorial Day Museum, it houses artifacts of the first Memorial Day and the Civil War era.


Memorial Day is commemorated each year in Waterloo. The parade, speeches, and solemn observances keep the meaning of Memorial Day as it was originally intended to be.