Americans celebrate Memorial Day on the last Monday in May. This holiday was first observed to honor those who died in the American Civil War (1861-1865). The first Memorial Day observance took place in 1866 in Waterloo, New York. Waterloo residents closed businesses in honor of their veterans and visited cemeteries to decorate the graves of Civil War soldiers with flowers and wreaths. Today, Memorial Day is a day to commemorate all American men and women who lost their lives while serving their country. On Memorial Day people visit soldiers’ graves, attend military parades, and attend special school or religious programs to honor America’s veterans. For many, Memorial Day is a day to remember not just deceased military personnel, but all their loved ones who have died. People around the country decorate graves with flowers, wreaths, and sentimental items like photos and stuffed animals.Every Memorial Day the president or vice president take part in a wreath-laying ceremony at Arlington National Cemetery, near Washington D.C. The president delivers a Memorial Day speech and then lays a wreath at the Tomb of the Unknown Soldier. This tomb holds the remains of unidentified soldiers from World War I, World War II, and the Korean War. For many Americans, Memorial Day marks the beginning of summer. Beaches, parks, and lakes bustle with activity on this day.