so mortgaged upon foreclosure, and hold 
the same for such period as will enable 
them to dispose of the same without loss, 
not exceeding seven years.” 
Sec. 4446. — “That such cemetery associa- 
tion, whose articles of association provide 
‘that all funds realized from the sale of lots 
and the proceeds of their investments, shall 
only be applied to the perpetual mainte- 
nance of the cemetery, and none of the 
funds used for the profit of the corpora- 
tors’ shall not be limited in the amount of 
their investments for the perpetual support, 
enlargement and ornamentation of their 
cemeteries.” 
EXEMPTION FROM TAXATION. 
Sec. 4447. — “Where cemeteries incorpo- 
rated * * upon such basis that the 
■corporation can not derive any pecuniary 
benefit or profit therefrom; and * * * 
where a cemetery association shall provide 
for setting aside a certain definite portion 
of the proceeds derived from the^sale of 
lots as a perpetual care fund, * * * all 
the property and assets belonging to such 
corporation used exclusively for cemetery 
purposes shall be exempt from taxation for 
any purpose.” Private perpetual care funds 
-are also exempted from taxation. But “the 
real estate of any such corporation lying 
within any incorporated city or town shall 
not be exempt from liability for street im- 
provements and sewer assessments,” 
(The validity of this tax exemption 
statute was upheld in the case of Green- 
bush Cemetery Association vs. Van Natta, 
'94 N. E. 899. But it was decided in Oak 
Hill Co. vs. Wells, Ind. App. 479, that 
land of an association held to be divided 
into lots and sold for gain was not exempt 
from taxation.) 
HIGHWAYS, RAILROADS, ETC., FORBIDDEN. 
Sec. 4448, — County commissioners are 
powerless to authorize construction of a 
highway through cemetery grounds or in 
any such manner as to encroach upon such 
lands. 
Sec. 4449. — Nor may the authorities of 
any city in a county of more than 100,000 
inhabitants “locate any street, alley, or 
other highway, through the lands owned 
by any cemeterj^ dedicated or purchased 
with a view of their being dedicated to 
burial purposes : Provided, That this act 
shall not apply to the grounds of any ceme- 
tery which has been abandoned, or in 
which burials are no longer permitted.” 
Secs. 4450-4453. — Construction of rail- 
ways through cemetery grounds is for- 
bidden. Such construction may be enjoined 
upon the complaint of any person, and is 
punishable by a fine of from $50 to $500. 
REGULATIONS CONCERNING MAUSOLEUMS. 
Secs. 4453a-4453d. — Before building any 
mausoleum, vault or other burial structure, 
partly or wholly above ground and to ac- 
commodate twenty or more bodies for 
permanent interment, plans must be pre- 
sented to and approved by the state board 
PARK AND CEMETERY 
of health. Any crypts or catacombs must 
be so constructed that all parts may be 
readily examined by health officers, and 
they must be hermetically sealed when oc- 
cupied, that no offensive or unhealthful 
odor or effluvia may escape. If a crypt or 
catacomb be insufficiently sealed, permitting 
such odors to escape, the health authorities 
may, on complaint of any resident of the 
township, compel the person in charge of 
the burial structure to remove and reinter 
the body or bodies at the expense of the 
owner of such structure. If the owner may 
not be found in the county, the removal 
and reinterment must be made at the ex- 
pense of the township. Violation of this 
act is punishable by fine of not more than 
$500, to which may be added six months’ 
imprisonment in the county jail. 
LODGE AND CHURCH CEMETERIES. 
Sec. 4992. — The provision of an act re- 
lating to lodges, church societies, etc., are 
extended, so far as the same may be ap- 
plicable, to any individuals who may unite 
themselves for the purpose of receiving 
donations of lands or purchasing the same 
for cemeteries. 
Sec. 4993. — Certificate of association may 
be filed with the county recorder, thereby 
constituting a lawful cemetery. 
Sec. 4994. — “Lands conveyed to the board 
of county commissioners, by deed duly re- 
corded, for the purpose of a public or pri- 
vate cemetery, shall be held by such board 
forever in trust for such purpose.” 
Sec. 4995. — When a burying ground is 
laid off in lots under recorded plat and 
plainly marked by corner stones or posts, 
all burials must be made within the desig- 
nated lots. 
Sec. 4996. — “The donor of a private bury- 
ing ground, his heirs and assigns forever, 
shall have the exclusive right of admitting 
corpses for interment, and shall direct 
where the same shall be buried; and may 
grant any right of burial in such ground as 
shall not interfere with the graves already 
there, or the rights of persons who have 
buried their dead in such ground.” 
Sec. 4997. — Land once dedicated for 
burial purposes by the owner cannot be 
diverted to other use by any subsequent 
act or conveyance on his part. 
ASSOCIATION AS TRUSTEE OF CARE FUNDS. 
Secs. 4997a, 4997b. — “Any church, corpo- 
ration or association which owns a ceme- 
tery shall have the power to receive from 
any person a deposit or legacy of money 
to be held in trust in perpetuity, or for 
such period as the donor or testator may 
designate in writing, the earnings of which 
deposit or legacy shall be used for the 
purpose of keeping in good condition any 
lot or lots, monument, vault or gravestone 
on said cemetery that may be designated.” 
The church, corporation or association 
shall adopt rules and regulations for the 
investment of such trust funds, and desig- 
nate some safety deposit and trust company 
315 
as depository. The selected depository 
must agree as to the rate of interest to be 
paid, and pay it over semi-annually. Only 
the interest shall be used for the trust pur- 
pose. The funds are exempt from taxa- 
tion. 
SEWERS AND DRAINS THROUGH CEMETERIES. 
Sec. 8726. — If the board of public works 
of a city shall determine that it is necessary 
to extend a sewer or drain through land 
used for cemetery purposes, necessary 
rights of way may be purchased or con- 
demned. But lots or land used for burial 
purposes shall not be assessed; the assess- 
ment that would otherwise be made against 
them must be borne by the city. If bodies 
lie buried within the limits of the right of 
way for the sewer or drain, it is the duty 
of the friends, relatives or next of kin to 
promptly remove them. If this be not done, 
the board of public works “shall cause the 
same to be removed and decently interred 
elsewhere in a public cemetery, and the 
place of interment to be plainly marked 
in an appropriate manner. The names of 
persons so reinterred, if known, and the 
place of reinterment, shall be entered and 
preserved upon the records of said board.” 
MUNICIPAL CEMETERIES. 
Sec. 8949. — “In any city of the first, sec- 
ond, third or fourth class, subject to ordin- 
ance, and, in cities of the fifth class, the 
common council, by its proper committees, 
and, in towns, the board of town trustees, 
shall have charge * * * Qf p^iblic 
cemeteries, belonging to any such city or 
town, together with the approaches there- 
to.” Such authorities “shall appoint all 
officers and agents for the proper control, 
care and maintenance of such cemeteries. 
But where a city cemetery was in the con- 
trol of a board of trustees appointed by 
the mayor, before April 15, 1905, such trus- 
tees may continue in control, and it may 
be provided by ordinance that any city 
cemetery shall be governed by trustees ap- 
pointed by lot owners resident in the 
county. The ordinance must prescribe the 
manner of organizing the trustees and the 
duties of the officers and members. 
Sec. 8950. — Cemeteries controlled by 
county commissioners and lying near or 
within a city or town may be conveyed to 
the city or town, on application of the 
municipal authorities and notice thereof 
given by publication or posting for not less 
than twenty days. The conveyance must 
be recorded with the county recorder and 
charges the city or town with future con- 
trol, protection and preservation of the 
grounds. The common council or trustees 
may pass such ordinances for the protec- 
tion and control of the cemetery as may be 
deemed necessary, including regulations for 
the punishment of persons trespassing or 
committing waste on the cemetery grounds, 
or upon any grave, monument, tomb or 
tombstone, inclosure or ornament thereof, 
or upon any trees, shrubbery or flowers 
therein. 
