1849.

LAWS OF MARYLAND.

CHAP. 516.

trol of the said cemetery, and shall lay out and expand
the funds arising from the sale of burial lots, and from
the charge for burial in the strangers or public ground,
after the payments of the purchase money of the said
lot of ground, in improving, repairing and beautifying
the same, and for the 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 lew
such tax or taxes on each and every lot holder as shall
be necessary for keeping said cemetery in repair and in
good order, which may bo collected in the same manner
as other debts of like amount are collected in this State;

Proviso.

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 consent and approbation of the lot
holders, or a majority of them, make and ordain such
bye-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 di-
rectors, a majority may act and shall govern.

Lots exempted
from execution.

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 he 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 hereinbe-
fore 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.

Certificate of
ownership.

SEC. 5. And be it further enacted, That the di-
rectors 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 pass-way it is on. and who adjoins the same,
with such other description as can be given, and the
sum paid therefor, which said certificate shall be under
the seal of said Corporation, if any there be and signed
by the president of the 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 monies received
and expended, which said book or books and entries
therein, shall be competent evidence in any court of law
or equity, and copies thereof, duly certified under the