county auditor on or before January 1st of each year and shall be presented to the board of county commissioners for examination and approval at their January meeting.

This section was numbered 4438d in the Supplement of 1918.

4438f. Former bequests.-5. All laws and parts of laws inconsistent herewith are hereby repealed; but it shall in no wise affect a bequest, legacy or endowment now in the hands of the board of directors of any incorporated cemetery, or which may hereafter come to their hands in accordance with the law made and provided for in such

cases.

This section was numbered 4438e in the Supplement of 1918.

[Acts 1917, p. 381. Law without the signature of the Governor.] 4438g. Unincorporated cemeteries, annexation.-2. That whenever there is a plotted unincorporated cemetery adjoining or contiguous to any cemetery incorporated under the laws of this state, upon the petition in writing signed by a majority of those owning lots in such unincorporated cemetery, being filed with the board of trustees or the board of directors of such incorporated cemetery association to extend its boundaries so as to include the grounds of such unincorporated cemetery, then such incorporated cemetery association shall have the power to so extend its boundaries so as to include such platted unincorporated cemetery.

See section 4438d for section 1 of this act.

4438h. Assessments for upkeep and maintenance.-3. Whenever any such platted but unincorporated cemetery shall have been included within the bounds of an incorporated cemetery association as provided for in section two of this act, such incorporated association shall have the power to levy an assessment against each lot therein to provide a fund with which to maintain said lots and provide for their upkeep. That if the owner of any lot shall fail to pay said assessment as herein provided for, within the time fixed by the by-laws of said cemetery association so taking over the same, then said incorporated cemetery after thirty days' notice in writing to the owner of said lot or half lot, or when the address of said owner is unknown, then by publishing said notice in some newspaper of general circulation printed and published in the county where said cemetery is located once each week for a period of two weeks, that at the expiration of thirty days from the date of the publication of the last notice as provided for herein that unless such assessments are paid within the time prescribed by said notice, then such incorporated cemetery shall have the right to sell any lot or half lot which is not occupied by any grave to satisfy such unpaid assessments.

4438i. Sale of lots and use of proceeds.-4. That any such incorporated cemetery which shall have taken over any such unincorporated cemetery as herein provided for may, instead of levying the assessment as provided for in section three of this act, shall have the right to receive a fixed amount from any lot owner in said cemetery in full satisfaction of all future assessments against such lot of said owner for the upkeep and maintenance of the same. Such money so received shall be held by said cemetery association as a fund for the upkeep and maintenance of such lot and shall be invested by said cemetery association and the income only shall be expended in the care of the lots upon whose accounts such fixed sum was paid, and thereafter such incorporated cemetery shall keep and care for said lots. Provided, however, nothing herein contained shall apply to any association or unincorporated cemetery in which the interment of dead bodies has heretofore been forbidden by ordinance passed by any city in this state, or which has been condemned for use for interring dead bodies by the action of any local or state board of health.

The above sections 4438b to 4438i were numbered respectively 4438a to 4438h in the Supplement of 1918.

[Acts 1893, p. 158. Approved February 27, 1893.]

4438j. Repair of public cemeteries.-1. The trustees of the several townships in this state are hereby authorized and empowered to keep the public cemeteries in their respective townships in reasonable repair: Provided, that the provisions of this act shall not apply to cemeteries owned or controlled by cities, towns or voluntary associations. 4438k. Township trustee may accept lands for cemeteries.-2. The trustee of any township, if he deem it for the interest of the inhabitants of his township, may accept donations of land suitable for a public cemetery, which shall be conveyed to such township, and the same shall be set apart by such trustee for a public cemetery and shall be kept in good condition and repair by him. Such public cemetery may be used by the inhabitants of such township for the interment of the dead, under such regulations, rules and restrictions as such trustee may from time to time prescribe.

44381. Purchase of lands by trustee.-3. If no lands suitable for a public cemetery shall be donated to the township, the trustee thereof, whenever a majority of the resident voters thereof shall petition him in writing to purchase certain lands to be used for the purpose of a public cemetery, describing therein the lands which they desire to purchase and stating the price they would be willing to pay for the same, shall purchase said land for such purpose: Provided, That he can do so at a price not exceeding the one in said petition mentioned,

and when so purchased and conveyed to the township the same shall be set apart and kept in repair, and used as in section two of this act provided: Provided, The area of land so to be purchased shall in no case exceed five acres.

4438m. Plat, recording, sale of lots.-4. In all cases where a township may acquire title to any land by donation, purchase or otherwise for the purpose of a public cemetery the trustee of such township shall lay out such lands in lots, with streets and walks, and plat the same, which plat shall be recorded in the office of the recorder of the county, and such recorder shall collect for recording the same, the same fees as are allowed by law for like services. Said lots shall be numbered, and a specific portion of such lots shall be set apart for a potter's field and so designated on said plat. After such plat has been recorded, it shall be the duty of such trustee to appoint two freeholders of his township to appraise and fix the value of all the lots on said plat, excepting that portion thereof assigned to the potter's field, which appraisement shall be filed with and preserved by the said trustee. The said trustee shall be authorized to sell and convey said lots to such persons as may desire to purchase, at private sale, at not less than the value fixed as aforesaid, and the proceeds of such sale shall be used to pay the expenses that may be incurred by such trustee under the provisions of this act, for each cemetery respectively and the surplus, if any, shall be held as a fund, which shall be used in keeping such cemetery in repair. Such trustee shall keep an accurate account of the money received by him for said purpose, and the sums paid out by him, and shall take vouchers therefor. The provisions of this act shall apply to the additions that may be acquired by the township to public cemeteries now belonging to such township.

Note-Sections 4338j, 4438k, 44381 and 4438m were omitted from Revision 1914 and the Supplement of 1918.

[Acts 1919, p. 88. In force March 1, 1919.]

4444a. Conveyance by township trustee, notice.-1. When ten (10) or more owners of lots in any cemetery owned by any township, being heads of families and citizens of said township, or of the immediate vicinity, and whose dead are buried in said cemetery, shall, either themselves or in company with others, become organized as a corporation for the burial of the dead and the maintenance of a cemetery, such persons may file with the trustee of such township their petition praying for the conveyance of such cemetery to such corporation, giving at least three (3) weeks' notice thereof by publication in some newspaper in said township, or if there be no newspaper published in said township, in the newspaper published nearest to

said township, and agreeing in such petition that such corporation shall have at the time of taking over such cemetery an endowment or perpetual care fund of at least one thousand dollars ($1,000) and agreeing to raise the fund to an amount, the interest on which will keep the cemetery in proper condition, and further agreeing to keep such cemetery in good order and honestly and faithfully manage the same, such township trustee, if satisfied that such petition is signed by a majority of the owners of lots in such cemetery who are residents of said township, or of the immediate vicinity, shall convey the land occupied by such cemetery to such cemetery association.

4444b. Cemetery association powers.-2. Such cemetery association shall thereafter hold and control such cemetery; ornament, beautify and improve the same; and may purchase additions thereto and sell lots therein, and assess all lots therein for the care, improvement, maintenance and beautifying of such cemetery; and may receive and hold in trust, gifts, donations and legacies to be devoted to such purposes, and for such ends shall have all the power and authority heretofore by law vested in any association organized under any statute of this state for the purpose of owning, managing and maintaining cemeteries, and all acts of such corporations done, in accordance with such law, prior to the conveyance of such cemetery to such corporation by such township trustee, shall be valid and binding on all parties concerned.

The next section of this act declaring an emergency and the immediate taking effect of this act is also numbered section 2 in the act.

This section relates only to exemption from taxes imposed by legislative authority for governmental purposes, and does not apply to assessments for improvements. City of Gary v. Gary Oakhill Cemetery Assn., 186 Ind. 446, 116 N. E. 741.

This section as originally enacted exempted real estate belonging to cemeteries from general taxation only, and not from special assessments, the proviso added to Acts 1905, ch. 110, relating to sewer assessments being without legislative force. City of Gary v. Gary Oakhill Cemetery Assn., 186 Ind. 446, 116 N. E. 741.

A building erected with a percentage of receipts from the sale of cemetery lots, the profits of which were to be a maintenance fund for the cemetery is not exempt from taxation under this section and section 10144. La Fontaine Lodge, etc. v. Eviston, - App. —, 123 N. E. 468.

The exemption of cemeteries from taxation given by this section and section 10144, was not intended to relieve taxation in property used by the owners for the purpose of gain. La Fontaine Lodge, etc. v. Eviston, App. 123 N. E. 468. [Acts 1917, p. 177. In force May 31, 1917.]

4453e. Soldiers' graves, markers for to be allowed.-1. That no board of trustees or other governing body or custodian controlling any cemetery in the state, shall refuse to allow the setting up of markers

for the graves of deceased soldiers in its grounds: Provided, That such markers shall conform to the standard markers furnished by the United States government for marking the graves of deceased soldiers of the United States army.

4453f. Penalty for refusal.-2.

For failure to comply with the provisions of this act, such board of trustees, or other governing body or custodian, shall be fined in any sum from five dollars ($5) to twenty-five dollars ($25).