Statistics for occurrence #1 of “Adjutant-General Chipman” in chapter 9 of The Photographic History of The Civil War: in ten volumes, Thousands of Scenes Photographed 1861-65, with Text by many Special Authorities, Volume 10: The Armies and the Leaders.:

...which was to be devoted to the strewing of flowers on the graves of deceased comrades who had died in the defense of their country during the Civil War. The idea of Memorial Day had been suggested to Adjutant-General Chipman in a letter from some comrade then living in Cincinnati, whose name has been lost. At the encampment at Washington, in 1870, Memorial Day was established by an amendment to the rules and regulation...
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