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civil action, before any court having jurisdiction thereof. 17, § 1; S. & C. 225.

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§ 3570. Certain provisions of chapter five applicableThe provisions of chapter five for the foreclosure of a mortgage of a turnpike or plank' road, and the sale thereof upon such mortgage or upon execution, shall apply to the foreclosure of a mortgage of the canal of any company, and to the sale thereof on such proceedings or on execution. 54 v. 179, §§ 1, 2; S. & C. 339.

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A company or association incorporated for cemetery purposes may purchase, appropriate, or take by gift or devise, and hold, not exceeding one hundred acres of land, which shall be exempt from execution from taxation, and from being appropriated to any other public purpose, if used exclusively for burial purposes, and in no wise with a view to profit. 72 v. 113, § 5.

Such lands may be assessed for street improvements, and such charge may be enforced by other remedies, although not by sale of the lands. Lima v. Cemetery Association, 42 Ohio St. 128.

§ 3572. Certain associations may acquire additional landAny such company or association which is limited to the ownership, by appropriation or otherwise, of a designated number of *Act.-Land may be held for soldiers' memorial association purposes, free from taxes.

acres of land for such purpose, may purchase, according to law; additional lands to the extent necessary for such purposes; but not more than fifty acres shall be purchased in any year, and not more in the aggregate shall be so purchased and held by any such company or association than one hundred acres. 74 v. 60, § I. § 3573. Appropriation of land for cemetery purposes; location of cemetery-Cities third and fourth

grade, second class-Provisions inapplicable to certain associations in Hamilton county.

If it be necessary to acquire any lands by appropriation, such proceedings shall be taken therefor as are provided for the appropriation of property to the use of corporations; but no lands. shall be so appropriated until the probate court is satisfied that suitable premises can not be obtained by contract upon reasonable terms, and no lands shall be appropriated upon which there is any dwelling house, barn, stable or other farm buildings, or upon which there is any orchard or nursery, or any valuable mineral or other medicinal spring, or any well actually yielding oil, or salt water, unless the same shall adjoin a cemetery already located and used, on the same or opposite side of a public highway; nor shall any land be appropriated nor any cemetery located, whether it is being established by an association incorporated for cemetery purposes or by benevolent or religious societies, within two hundred yards of any dwelling-house, unless the owner of such dwelling house gives his consent, or unless the entire tract be so appropriated as a necessary addition to or enlargement of a cemetery already located and used; provided, however, that the limit. shall not be less than one hundred yards where it is sought to appropriate for cemetery purposes property adjoining a cemetery already located and used, when such dwelling house has been erected subsequently to the laying out and establishing of such cemetery; but in cities of the third and fourth grade of the second class, where the cemetery lies within a municipal corporation, the association may, without such consent, appropriate property within one hundred feet, or the width of a street, of dwelling house. The provisions of this section shall not be applicable to a corporation or cemetery association, owning a cemetery of less dimensions than five acres and situate within one mile of the corporate limits of any city of the first grade of the first class. go O. L. IO3.

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§ 3574. How receipts and income to be applied—

After paying for such land, all future receipts and incomes of such company or association, whether from sale of lots, donations, or otherwise, shall be applied exclusively to laying out, preserving, protecting, and embellishing the cemetery, and the avenues leading thereto, the erection of such buildings as may be necessary for the cemetery purposes, and to paying the necessary expenses of the cemetery company or association; no debts shall be contracted in anticipation of future receipts, except for original purchasing, laying out, inclosing, and embellishing the ground and avenues, for which a debt or debts may be contracted not exceeding ten thousand dollars in the whole, to be paid out of future receipts; and such company or association may adopt such rules and regulations as it may deem expedient for disposing of and conveying burial lots; but any person not already the owner of a lot in the cemetery shall have the right to purchase any lot not before sold by the company or association, and have it conveyed to him by the company or association, upon tender of the usual price asked therefor by it. 72 v. 113, $ 5.

§ 3574-1. Manner of securing additional land for entrance to grounds owned by cemetery associationWhenever in the judgment of the officers of any cemetery association within this state, it is necessary to secure additional land for the purpose of making an entrance to its grounds, or to improve an entrance already made said officers may make application to the county commissioners of the county in which said cemetery is located for the appointment of appraisers; the county commissioners shall, upon application being made to them, appoint three disinterested freeholders of the county as appraisers, whose duty it shall be to view the land sought to be obtained, and appraise its value, and make due return of said appraisement to the county commissioners; and when said cemetery association shall have made payment of the amount of said appraisement, together with the cost thereof, then the title to said land shall vest in said association; an appeal may be taken from the appraisement made by such appraisers to the probate court of the county in which such cemetery or such entrance may be located in manner provided in chapter 4, title 6, of the Revised Statutes. go O. L. 153.

For statutes providing for cemeteries owned by municipalities, and regulations, etc., of same, see Rev. Stat. 22516 to 2558. For township cemeteries, 1464 et seq.

§ 3575. Sale of lots

Burial lots sold by such cemetery company or association shall be for the sole purpose of interments, shall be subject to the rules prescribed by the company or association, and shall be exempt from taxation, execution, attachment, or any other claim, lien, or process whatever, if used exclusively for burial purposes, and in no wise with a view to profit. 46 v. 97, § 6; S. & C. 227.

3576. Plat of grounds; regulations

Every such company or association shall cause a plat of its grounds and of the lots by it laid out, to be made and recorded, or filed in the recorder's office of the county in which situated; the lots to be numbered by regular consecutive numbers; it may inclose, improve and adorn the grounds and avenues, erect buildings. for its use, prescribe rules for inclosing and adorning lots, and for erecting monuments in the cemetery, and prohibit any use, division, improvement, or adornment of a lot which it deems improper; and an annual exhibit shall be made of the affairs of the company or association. 85 O. L. 76.

§ 3577. County commissioners may purchase road to

cemetery

The county commissioners of the several counties may, on petition for that purpose by any turnpike road company, purchase so much of any turnpike road as lies between any city or village and any cemetery or public burying ground, and make the same a free road to such cemetery or burying ground, the cost of the same to be paid out of the county bridge fund; and so much of the road as is so purchased by the county commissioners shall be kept in repair by them, and the cost of such repairs shall be paid for out of the county general fund. 74 v. 40, § 1.

§ 3578. Exemptions of burial grounds

Lands appropriated and set apart as burial grounds, either for public or private use, and so recorded or filed in the recorder's office of the county where the same are situate, or any burial

ground that has been used as such for fifteen years, shall not be subject to sale on execution on any judgment, to taxation, to dower, nor to compulsory participation; but land so appropriated and set apart as a private burial ground shall not be so exempt if it exceed in value the sum of fifty dollars. 85 O. L. 76.

$3579. May act as soldiers' monumental associationAny such company or association may act either as a soldiers' monumental or as a cemetery association, and may, as it shall elect, take charge of the management of cemetery grounds, or monuments specially erected in honor of soldiers or seamen who have died in the service of the state, or of the United States, or both; and monuments, and the surroundings thereof, erected in honor of deceased soldiers or seamen, shall be protected by and under the penalties prescribed in the statutes for the protection of cemeteries and burial grounds. 62 v. 44, § 1; S. & S. 68.

Power is given such an organization to acquire and use real estate, which shall be exempt from taxation (3107–42, 43) (84 O. L. 173; 83 O. L. 1).

§ 3580. Officers of cemetery association may appoint policemen

The trustees, directors or other officers of any cemetery company or association, whether incorporated or unincorporated, and township trustees having charge of township cemeteries, may appoint as many day and night watchmen of their grounds as they may deem expedient. Such watchmen, and all superintendents, gardeners and agents of such company or association or of said township trustees, stationed on the grounds, may take and subscribe, before any mayor or justice of the peace in the township where such grounds are situate, an oath of office similar to the oath required by law of constables, and upon taking such oath, such watchmen, superintendents, gardeners or agents shall have, exercise and possess all the powers of police officers within and adjacent to the cemetery grounds, and any person violating the by-laws, rules and regulations adopted by such trustees, directors or other officers, or the laws of this state in reference to the protection, good order, care and preservation of cemeteries, and the trees, shrubbery, structures, and adornments therein, shall be guilty of a misdemeanor, and fined in any sum not more than

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