Memorial days were set aside during the American Civil War in both the United States and the Confederate States of America. Following the Civil War, also known as the War Between the States, various communities started having memorial services for the war dead. The city of Waterloo, New York was officially recognized as the place where the first memorial services were held after the Civil War. Abraham Lincoln pondered these thoughts in the late fall of 1863. His darkest fear was that he might well be the last president of the United States, a nation embroiled in the self-destruction of what he described as "a great civil war..testing whether that nation, or any nation so conceived and so dedicated can long endure." He began his remarks with those words as he stood on the battlefield near Gettysburg, Pennsylvania on November 19th of that year.

The minute's speech that became known as Lincoln's Gettysburg Address turned into what might be called the first observance of Memorial Day. Lincoln's purpose that day was to dedicate a portion of the battlefield as a cemetery for the thousands of men, both living and dead, who consecrated that soil in the sacrifice of battle. Said Abraham Lincoln: "That from these honored dead we take increased devotion to that cause which they gave the last full measure of devotion...that this nation, under God, shall have a new birth of freedom..."

In 1865, a druggist in Waterloo, New York, Henry C. Welles, began promoting the idea of decorating the graves of Civil War veterans. He gained the support of the Seneca County Clerk, General John B. Murray, and they formed a committee to make wreaths, crosses and bouquets for each veteran's grave.

Three years after the Civil War ended, on May 5, 1868, the head of an organization of Union veterans – the Grand Army of the Republic (GAR) – established Decoration Day as a time for the nation to decorate the graves of the war dead with flowers. Maj. Gen. John A. Logan declared it should be May 30. It is believed the date was chosen because flowers would be in bloom all over the country. The first large observance was held that year at Arlington National Cemetery, across the Potomac River from Washington, D.C.

The ceremonies centered around the mourning-draped veranda of the Arlington mansion, once the home of Gen. Robert E. Lee. Gen. and Mrs. Ulysses S. Grant and other Washington officials presided. After speeches, children from the Soldiers’ and Sailors’ Orphan Home and members of the GAR made their way through the cemetery, strewing flowers on both Union and Confederate graves, reciting prayers and singing hymns.

In 1966, the federal government, under the direction of President Lyndon Johnson, declared Waterloo, New York, the official birthplace of Memorial Day. They chose Waterloo—which had first celebrated the day on May 5, 1866—because the town had made Memorial Day an annual, community-wide event during which businesses closed and residents decorated the graves of soldiers with flowers and flags.

By the late 1800s, many communities across the country had begun to celebrate Memorial Day and, after World War I, observances also began to honor those who had died in all of America's wars. In 1971, Congress declared Memorial Day a national holiday to be celebrated the last Monday in May.

By the end of the 19th century, Memorial Day ceremonies were being held on May 30 throughout the nation. State legislatures passed proclamations designating the day. The Army and Navy adopted regulations for proper observance at their facilities. It was not until after World War I, however, that the day was expanded to honor those who have died in all American wars.

In 1971 Memorial Day was declared a national holiday by an act of Congress, though it is still often called Decoration Day. It was then also placed on the last Monday in May, as were some other federal holidays.

As already mentioned this 1868 celebration was inspired by local observances of the day in several towns throughout America that had taken place in the three years since the Civil War. In fact, several Northern and Southern cities claim to be the birthplace of Memorial Day, including Columbus, Mississippi; Macon, Georgia; Richmond, Virginia; Boalsburg, Pennsylvania; and Carbondale, Illinois.

Today, Memorial Day is celebrated at Arlington National Cemetery with a ceremony in which a small American flag is placed on each grave. Also, it is customary for the president or vice-president to give a speech honoring the contributions of the dead and lay a wreath at the Tomb of the Unknown Soldier. About 5,000 people attend the ceremony annually.

Several Southern states continue to set aside a special day for honoring the Confederate dead, which is usually called Confederate Memorial Day:

Mississippi: Last Monday in April
Alabama: Fourth Monday in April
Georgia: April 26
North Carolina: May 10
South Carolina: May 10
Louisiana: June 3
Tennessee (Confederate Decoration Day): June 3
Texas (Confederate Heroes Day): January 19
Virginia: Last Monday in May

Today, most states officially recognize the May Memorial Day as a legal holiday, but it is not celebrated on May 30th in every state. Over time the holiday has expanded to encompass our other national wars. Although Veteran's Day is celebrated as well, Memorial Day has become the most important day of recognition of our armed forces.