§ 160. Acquisition of lands for cemetery purposes. It shall be lawful
for the common council of any city, or the trustees of any incorporated
village in this state, although such cemetery is disconnected from and
out of the limits of any city or village, to acquire by deed, devise or
otherwise, such land as it may require for burial purposes and the
proper ornamentation in connection therewith, or land for such purposes,
in addition to such land as it may already hold, or is authorized to
hold; and to hold, use and possess the same in like manner with the like
rights, privileges and authority, and subject to the like duties and
liabilities as apply to the other lands so held by said city or village.

The provisions of this section shall not apply to the counties of New
York, Kings, Queens and Westchester.