Chapter 106.

Public Cemetery Districts

An act to provide for public cemetery districts.
[Approved March 6, 1909.]  

The people of the State of California, represented in senate and 
assembly, do enact as follows:

    SECTION  1.    Whenever a board of county supervisors shall receive the petition of a majority of the electors enumerated upon the great register as residing within a district in such county, definitely described in such petition, requesting that the said district be organized as a public cemetery district, they shall organize such public cemetery district as provided in this act.
SEC.  2.   Such public cemetery district shall be managed by three trustees, appointed by the board of supervisors from the electors residing therein; but if a majority of the resident electors shall, in their petition, designate the names of the trustees whom they shall desire to be appointed, the board of supervisors shall appoint the persons so named.  The trustees shall hold for four years, and their successors be appointed in like manner.
SEC.  3.   Such cemetery trustees shall maintain a cemetery for the use of all inhabitants of the district, and for that purpose shall be capable of holding title to property in trust for the district, taking property by grant, gift, devise or any other method, and doing all acts necessary or proper for managing the affairs of the district, including the selling or leasing of burial lots.
SEC.  4.   The said cemetery trustees may annually certify to the county board of supervisors the amount of money necessary to be raised by taxation for maintaining the cemetery of the district, and the board of county supervisors shall thereupon include in the annual tax levy a tax upon all the property within such cemetery district, sufficient to raise the amount demanded by the trustees, but not exceeding two mills on each dollar of assessed valuation within the district.
SEC.  5.   The tax so collected, together with all other moneys received by the trustees shall be paid into the county treasury, and constitute a separate fund to be expended solely for the purposes of the cemetery district upon warrants signed by not less than two of the cemetery trustees.
SEC.  6.   The trustees shall as soon after the first day of July in each year as is practicable, file with the county board of supervisors a report, setting forth all their doings during the preceding years, and containing an itemized account of all their receipts and disbursements up to and including the thirtieth day of June, together with proper vouchers therefor.
SEC.  7.   The trustees shall make proper rules and regulations for the management of the cemeteries under their control, and all laws now in existence relating to cemeteries, and not inconsistent with this act shall apply to the cemeteries provided for in this act.