§ 290. Duties of town board. The town board shall lay out into burial
lots any burial grounds conveyed to them; and within one year after
conveyance to them they shall cause to be recorded in the office of the
clerk of the county in which they reside a plot or plots of the ground
so laid out by them, which shall clearly indicate the number and
location of the several lots, which plots shall be duly certified to,
under the hands and seals of the supervisor and town clerk, and
acknowledged before an officer authorized to take proof and
acknowledgment of deeds. They shall designate and set aside certain lots
which shall be free from the interment of the remains of indigent
persons, deceased, and shall sell and convey, by direction of a majority
of the board, under the hands and seals of the supervisor and town
clerk, burial lots, at such terms as may be agreed upon between the
parties, and expend the moneys realized from such sale in improving and
preserving the particular burial ground from the sale of whose lots the
moneys were received. All moneys realized from the sale of burial lots
shall, upon the receipt thereof, be paid over to the supervisor of the
town to be retained by him as a separate fund and paid out only on the
order of a majority of such town board.