The Town Treasurer-Collector is hereby authorized to receive
on behalf of the Town and hold and apply funds or money which may
be deposited with them for the perpetual care, preservation, improvement
or embellishment of any public or private burial place within the
Town, or burial lots situated in such burial places; and they shall
keep a record of all funds or money which may be so deposited with
them.
The Select Board shall determine the appropriate principal sum
to be deposited for the perpetual care of burial lots and graves in
cemeteries in the Town, and it shall prepare and issue to the Treasurer-Collector
a schedule of such amounts.