The Cemetery Commission shall meet annually and organize by the choice of a Chairman and a Secretary. It shall be the duty of the Secretary to keep a record of the doings, receipts and expenditures of the Cemetery Commission and render a specific report thereof to the Board of Selectmen on or before January 15, to be printed in the Annual Town Report.
The Cemetery Commission shall have full charge of all of the public cemeteries of the Town, to lay out the same into lots, to execute and deliver deeds therefor, and to erect all necessary signs, fences, buildings and other structures in or about the same, at an expense not to exceed, in any case, the amount of the funds at its disposal.
The Cemetery Commission shall direct the expenditures of all general cemetery funds in the cemetery account and of all specific appropriations, unless otherwise ordered by the Town, and the income of all trust funds held by the Town for cemetery purposes, conforming to the directions of the depositor.
The Cemetery Commission shall keep a complete record of all sales of lots in the public cemeteries of the Town and the deeds thereof, together with the names of the deceased and the location of the graves.
All sums of money for perpetual care hereafter deposited with the Town Treasurer-Collector shall be credited to the account of the cemetery fund. The Town Treasurer-Collector shall keep in his office a book which shall contain a record of all funds deposited, the date of such deposit, the name of the depositor, the name of the cemetery containing the lot in connection with which the deposit is made and the location and number of the lot. Every person who may hereafter deposit any money for such purpose shall receive a certificate therefor from the Town Treasurer-Collector.
The whole sum thus deposited shall forever bear interest, and annually, on the first day of July, the interest shall be computed and entered to the credit of each deposit in the book provided for in this section. Annually, on or before the first day of October, the Town Treasurer-Collector shall return to the Cemetery Commission a statement of the amount of interest to the credit of each deposit, with the name of the depositor, and the Cemetery Commission shall cause the whole of such interest to be expended on such lot.
The Cemetery Commissioners, with the approval of the Board of Selectmen, are hereby authorized and empowered to make rules and regulations not contrary to law with regard to the use of the Town cemeteries, and said rules and regulations shall be on file with the Town Clerk.