eling expenses of equal amount, $400 for 
an automobile and $2,400 for transporting 
and setting up headstones. 
EXPENSE OF BURYING SOLIIERS, ETC. 
Laws 1907, as amended b\' Laws 1917, p. 
2’23. — Provides for burial of indigent de- 
ceased soldiers, sailors, or marines, of the 
Civil and Spanish-American Wars and the 
Boxer and Philippine insurrections, and the 
burial of their mothers or widows, at pub- 
lic expense not exceeding $75. “Such 
burial shall not be made in any cemetery 
or burial ground used exclusive!}' for the 
burial of the pauper dead." 
RACIAL r ISCRIMINATION. 
Rev. Stat. 1913, p. 80.9. — There shall be 
no “discrimination on account of race or 
color in the price to be charged and paid 
for lots or graves in any cemetery or place 
for burning the dead, but the price to be 
paid for lots in any cemetery or place for 
burying the dead shall be applicable alike 
to all citizens of ever}' race and color.’' 
( But, as decided by the Illinois Supreme 
Court, this statute does not prevent devo- 
tion of a cemetery to exclusive use in the 
burial of white persons, except as colored 
persons may have already become lot 
holders.) 
E.XEAIPTION FROM' TAXATION. 
Rev. Stat. 1913, p. ■2024. — “All lands used 
exclusively as graveyards or grounds for 
burying the dead" are exempt from taxa- 
tion. 
DESECRATING GR.VVES AND BURIAL GROUNDS. 
Rev. Stat. 1913, p. 835. — “Whoever wil- 
fully, and without authority, digs up, dis- 
inters, removes or conveys away from the 
place of sepulture or interment thereof, 
any human body or the remains thereof, 
or knowingly aids in such disinterment, 
removal or conveying away, shall be im- 
prisoned in the penitentiary, not less than 
one nor more than ten years.’’ 
"Wheoever wilfully and maliciously in- 
jures, defaces, removes or destroys any 
vault, tomb, monument, gravestone or other 
memorial of the dead, or any fence or 
inclosure about the same, or about any 
cemetery or place of burial of the dead, 
^r wilfully cuts, breaks, removes or injures 
any tree, shrub or plant within any such 
inclosure, or about or upon any grave, or 
tomb, or wantonl}' or maliciously disturbs 
the contents of any vault, tomb or grave, 
shall be fined not exceeding $500, or con- 
fined in the county jail not exceeding one 
year, or both.’’ 
Rev. Stat. 1913, p. 156. — “That any per- 
son who shall wilfully destroy, mutilate, or 
injure any tomb, monument, stone, vault, 
tree, shrub, or ornament, or any object 
whatever, in any cemetery, or in any ave- 
nue, lot or part thereof, or shall hunt, 
shoot or discharge any gun, pistol or other 
missile, within the limits of any cemetery, 
or shall cause any shot or missile to be 
discharged into or over any portion thereof, 
or shall violate any of the rules made and 
established by the board of directors of 
such cemetery, for the protection or gov- 
P ARK AND CEMETERY 
ernment thereof, shall be deemed guilty of 
a misdemeanor, and shall, upon conviction 
thereof, be punished by a fine of not less 
than five dollars nor more than one hun- 
dred dollars for each offense. All such 
fines when recovered shall be paid over by 
the court or officer receiving the same to 
the cemetery association and be applied, 
as far as possible, in repairing the injury, 
if any, caused by such offense.” A ceme- 
tery association, or the owner of any lot 
or monument may also recover damages 
against the offender. 
POWER TO MAKE RULES. 
Rev. Stat. 1913, p. 156. — “The lioard of 
directors of such society or association is 
hereby authorized to make by-laws for the 
government thereof, and to make rules re- 
garding the driving of carriages, proces- 
sions, teams, and the speed thereof, the use 
of avenues, lots, walks, ponds, water 
courses, vaults, buildings, or other places 
within such cemetery, and for the mainte- 
nance of good order and quiet in such cem- 
etery, all such rules to be subject to the 
rights of lot owners, or others owning any 
interest in such cemetery ; and all persons 
found guilty of a violation of such rules 
shall be punished by a fine of not less 
than $5, nor more than $100 for each of- 
fense." Neither a justice of the peace or 
any juror shall be disqualified from acting 
in a prosecution under this act because he 
may be interested in lots in the cemetery. 
SPECIAL POLICEMEN. 
Rev. Stat. 1913, p. 15(i. — “The board of 
directors ... or the trustees . . . may 
appoint policemen to protect such ceme- 
ter}' and preserve order therein, and such 
policemen shall have the same power in 
respect to any offense committed in such 
cemetery, or any violation of this act, that 
city marshals or policemen in cities have 
in respect to maintaining order in such 
cities or arresting for offenses committed 
therein.’’ 
PERPETUAL CARE FUNDS. 
Rev. Stat. 1913, p. 156. — “The board of 
directors ... or the trustees . . . may 
set apart such portion as they see fit of 
the moneys received from the sale of lots, 
. . ., which sums shall be kept separate 
from all other assets as an especial trust 
fund, and they shall keep the same in- 
vested in safe interest or income paying 
securities, for the purpose of keeping said 
cemetery or graveyard, and the lots therein, 
permanently in good order and repair, and 
the interest or income derived from such 
trust fund shall be applied only to that 
purpose, and shall not be diverted from 
such use.” 
P. 157. — “It shall be the duty of the 
board of directors ... or trustees . . . 
to receive by gift or bequest, real or per- 
sonal property, or the income or avails of 
property which shall be conveyed in trust 
for the improvement, maintenance, repair, 
preservation and ornamentation of such lot 
or lots, vault or vaults, tomb or tombs, or 
other such structures in the cemetery . . . 
273 
as may be designated by the terms of such 
gift or bequest, and in accordance with 
such reasonable rules and regulations there- 
for, as shall be made by such board of 
directors or trustees, and such board . . . 
shall keep such trust funds invested in safe 
interest or income bearing securities, the 
income from which shall be used for the 
purpose aforesaid.” 
The various trust funds above men- 
tioned “shall be vested in said board of 
directors or trustees, and the securities 
taken therefor shall be approved by the 
county judge. . . . Said board . . . shall, 
once in every two years, make an itemized 
report to said judge of all such trust 
funds in their hands, and the securities 
taken therefor.” ( It seems that under a 
1917 amendment hereinbefore referred to, 
this report must be made annually, al- 
though there has been no express repeal of 
the statute just mentioned.) 
P. 157. — The trust funds mentioned are 
exempt from taxation and laws against per- 
petual trusts. 
MUNICIPAL AND COUNTY CONTROL. 
Rev. Stat. 1913, p. 153. — Any person 
may dedicate a tract of not more than five 
acres to the use of any society, association 
or neighborhood, by deed running to the 
county, and such land shall thereafter be 
exempt from taxation. 
On finding good cause, the authorities of 
any town or city within the' limits of which 
a cemetery e.xists may cause removal of all 
the bodies to some other suitable place, but 
the assent of the trustees or other persons 
ha\'ing the control or ownership of the 
cemetery, or a majority thereof, must first 
be obtained. If the cemetery be owned by 
individuals or by a private corporation, and 
if the removal be made on the application 
of such owner, he or it may be required 
to bear the expense. 
P. 154. — If a cemetery company be pro- 
hibited from using certain land for burial 
purposes, the company may sell such land 
for other than burial purposes. 
A city, village or township may establish 
and maintain a cemetery within its limits, 
and acquire necessary lands by condem- 
nation or otherwise. 
'Where a city owns a cemetery,- the 
mayor, by and with the advice and consent 
of the city council, may appoint three per- 
sons to constitute a Cemetery Board of 
Managers, to hold office' for two years or 
until their successors are appointed. Such 
boards may receive, in trust, funds of not 
less than $50, to be invested as provided 
by ordinance, and apply the income per- 
petually for the “care of such cemetery, 
lot, the grass, graves, trees and ornaments 
as may be provided by ordinance.” 
“Any two or more cities, villages or 
townships . . . may jointly unite in estab- 
lishing and maintaining cemeteries within 
and without the corporate limits of either, 
and acquire lands therefor in common, by 
purchase, condemnation or otherwise, and 
may lay out lots of convenient size for 
