432

LAWS OF MARYLAND.

ing and beautifying the same, and for that purpose they shall
have power and authority to appoint such officers as they may
think necessary, and shall also, by and with the consent of
the lot-owners, or a majority of them, have power to levy

May levy tax
on lotholders.

such a tax or taxes on each and every lotholder as shall be
necessary for keeping said cemetery in repair and in good
order, which may be collected in the same manner as other
debts of like amount are collected in this State; provided,
that no tax so laid shall be a lien on the burial lot owned by
the taxable, and the said directors shall, by and with the con-
sent and approbation of the lotholders, or a majority of them,
make and ordain such by-laws, rules and regulations as may
be necessary for carrying the purposes of this Act into effect,
so that the same are not contrary to the Constitution and laws
of the United States, or of this State, in all the acts of the
directors a majority may act and shall govern.

How lots may
be disposed of,

SEC. 4. And be it enacted, That the estate of the owner
or owners respectively, in their respective lots, shall descend
as real estate to heirs, may be devised by will, or disposed of
by the owner by sale, with the approbation of the directors,
but shall not be liable to any tax or public imposition other
than was hereinbefore provided, and shall not be subject to
attachment or execution, or any other process of law or equity,
and in case of alienation, said lot shall be held subject to all
the regulations of said corporation.

Directors
shall issue
certificates of
sale to
purchasers,
etc.

SEC. 5. And be it further enacted, That the directors shall
issue certificates of the sale of all lots to the several and
respective purchasers thereof, describing' by some fixed
boundary the location thereof, size, what aisle or passway it
is on, and who adjoins the same, with such other description
as can be given, and the sum paid therefor, which said certifi-
cate shall be under the seal of the said corporation, if any
there be, and signed by the president and board of directors,
which shall be a sufficient title to the owner, and shall be
entered in a book to be provided and kept by the directors for
that purpose; and the directors shall also provide and keep
a book or books, in which shall be entered and kept plain
and full minutes of all the transactions of the corpora-
tion, with a particular account of all moneys received and
expended, which said book or books and the entries therein
shall be competent evidence in any conrt of law or equity,
and copies thereof, duly certified under the hand of the presi-
dent, and the seal of the corporation, shall also be competent
evidence in such court; and the said directors shall at each