Memorial Day was officially proclaimed on May 5, 1868 by General John Logan, national commander of the Grand Army of the Republic, and was first observed on May 30, 1868, when flowers were placed on the graves of Union and Confederate soldiers at Arlington National Cemetery. After World War I the holiday changed from honoring just those who died fighting in the Civil War to honoring Americans who died fighting in any war. Several southern states have an additional separate day for honoring the Confederate war dead: January 19 in Texas, April 26 in Alabama, Florida, Georgia, and Mississippi; May 10 in South Carolina; and June 3 (Jefferson Davis' birthday) in Louisiana and Tennessee. You can read more about Memorial Day history at The US Memorial Day web site (which is also where I pulled up these facts).
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