The yankees were late getting on board. The first memorial day was celebrated in Georgia in 1866. I'll dig around a bit.
Oops, I was wrong. Make that 1865:
Confederate Memorial Day State Historical Marker
Located on Railroad St. in Kingston, Ga.
34.236524°N, 84.945589°W
(Text)
CONFEDERATE MEMORIAL DAY
First Decoration, or Memorial Day, was observed in Kingston in late April of 1865, and has been a continuous observance here since that day, the only such record held by any community in this Nation. The first Memorial, or Decoration Day, was observed while Federals still occupied this town, flowers being placed on both Confederate and Federal graves that day. Much credit is due the Dardens and other patriotic citizens of this town for their untiring efforts to keep alive memories of the gallant Confederates — greatest fighting men of all time.
008-39 GEORGIA HISTORICAL COMMISSION 1956
http://www.cviog.uga.edu/Projects/gainfo/gahistmarkers/confedmemdayhistmarker.htm
These are the one I was thinking of:
The day of observance may trace to the women of Columbus, Georgia, who on April 12, 1866 organized a memorial association and began a campaign to have a special day for “paying honor to those who died defending the life, honor and happiness of the Southern women.” Three days later, the Atlanta Ladies’ Memorial Association was organized, and on April 26, 1866, the association held a Confederate memorial observance at Oakland Cemetery.
http://www.cviog.uga.edu/Projects/gainfo/confmem.htm