Notice of such assessment shall be given to the owners, who may pay the amounts assessed within ten days after the service of such notice. At the expiration of such time bonds or certificates of indebtedness may be issued for the aggregate amount of such assessment then remaining unpaid. [L. 1889, ch. 375, § 10; R. S., 9th ed., 2766, as amended by L. 1896, ch. 409.] Sewers. Where the trustees of a village are required by the local board of health to construct sewers in any one year which will cost more in the aggregate than has been appropriated that particular year for that purpose, the trustees may legally pay the excess in a subsequent year. Matter of Taxpayers of Plattsburgh, 157 N. Y., 78. 275. Tax for unpaid assessments. The board of trustees shall include in the annual tax levy the principal or interest accruing during the same fiscal year upon bonds or certificates of indebtedness issued on account of default in the payment of local assessments under this article, and shall levy the same upon the lots or parcels in default. Such principal shall be apportioned among the lots or parcels in default so that the tax thereon will be the same as if an equal portion of the assessment were then to be paid. Interest on an unpaid assessment shall be added to such tax at the rate payable by the bond or certificate of indebtedness, which must be computed to the time when the principal or an installment will become due; or if no principal will become due during the fiscal year, then the interest accruing during that year upon the assessment must be levied upon such lot or parcel. [L. 1889, ch. 375, § 10; R. S., 9th ed., 2766, as amended by L. 1896, ch. 409.] § 276. Contracts with other municipalities. The board of sewer commissioners may contract for the connection of the sewers thereof with the sewers of another village, or of a town or city; or jointly with such other village or a town or city may construct, maintain, operate or use sewers, outlets or disposal works. But such contract shall not be made unless a proposition therefor be adopted, stating the maximum expense. [L. 1889, ch. 375, § 3; R. S., 9th ed., 2760.] § 277. Annual report of sewer commissioners. Between the first and fourth day of March in each year, the board of sewer commissioners shall file with the village clerk a report containing a statement of the following facts: 1. The amount of money on hand at the beginning of the preceding fiscal year, and the receipts from all sources during such year. 2. An itemized statement of the amount paid out during such year, and the balance on hand. 3. The outstanding indebtedness of the department, either bonded or otherwise, separately stated. 4. A statement of the principal or interest which will become due during the current fiscal year on bonds or certificates of indebtedness. 5. The improvements and extensions made during such preceding year, and the general condition of the sewer system. 6. Such other facts as the board deems important for the information of the village, together with such recommendations concerning the department as may be deemed proper. [L. 1889, ch. 375, § 12; R. S., 9th ed., 2767.] ARTICLE XI. CEMETERIES. SECTION 290. The acquisition of lands for cemeteries. 291. Division into lots; conveyances of lots. 292. Ordinances. 293. Interment of strangers. 295. Property in trust. 296. Annual report of cemetery commissioners. § 290. The acquisition of lands for cemeteries. The board of cemetery commissioners of a village may, in behalf of the village, accept by gift, grant or devise thereto, land for a village cemetery within the vilage, or wholly within three miles of the boundaries thereof; or may require the board of trustees to submit to a village election, a proposition to purchase for such purpose any lands so located, specifying the maximum amount to be paid therefor and the mode of raising such amount. If the proposition be adopted, the board of cemetery commissioners may purchase such lands accordingly, or, if unable to agree with the owners for the purchase thereof, may acquire the title thereto by condemnation; but if the commissioners appointed in the comdemnation proceedings shall fix the value of the land at a larger amount than authorized to be paid therefor by such election, the condemnation proceedings shall be abandoned and the costs of the defendant shall be paid by the village unless payment of such larger amount shall be authorized at a village election. All lands acquired for a village cemetery shall be a part of the territory of the village. [L. 1870, ch. 760; R. S., 9th ed., 2321. L. 1847, ch. 209, §§ 1-3; R. S., 9th ed., 2091, L. 1870, ch. 291, tit. III, § 3, sub. 24; R. S., 9th ed., 2278. The act of 1847, as amended by L. 1872, ch. 696, prescribes that the amount to be expended for cemeteries shall not exceed $10,000 in villages of less than 4,000 or to exceed $20,000 in other cases. This section leaves the amount to be fixed by the electors. The act of 1870, ch. 760, authorizes the acquisition of land without the village, but does not specify the distance. Section 290 of the revision fixes the distance at not more than three miles.] § 291. Division into lots; conveyances of lots. The board of cemetery commissioners has the supervision and control of all village cemeteries. It shall cause the same to be divided into lots, and provide for the conveyance thereof to individuals for the sole purpose of interments, and upon the payment of the purchase-price of any lot, shall, in the name of the village, execute, acknowledge and deliver a conveyance of the purchaser thereof. The clerk of the village shall keep a record of the sale of each lot, its number, the date of sale and the name of the purchaser; and shall record each conveyance thereof. No sale, transfer or assignment of such lot or any interest therein subsequent to the sale by the village shall be valid, unless by an instrument in writing signed and duly acknowledged and recorded in the office of the village clerk. The clerk shall be entitled to receive ten cents per folio for the recording of each con veyance. [L. 1847, ch. 209, § 5; R. S., 9th ed., 2092. The last two sentences are new.] No formal deed is necessary to confer an exclusive right to use a cemetery for burial purposes; exclusive permission to bury in it is sufficient. (Conger v. Treadway, 50 Hun, 451; 28 St. Rep. 745; 7 N. Y. Supp., 809.) A wife can maintain an action to restrain a husband from conveying a lot purchased for burying purposes, when her relatives have been buried therein. (36 Hun, 423.) Where a person has taken a conveyance of a burial lot, and has made interments therein of the dead of his family, it is in such a condition that it cannot be mortgaged to secure the payment of a debt or the return of money borrowed. (Thompson v. Hickey, 59 How. Pr., 434; 8 Abb. N. C., 159.) 292. Ordinances. The board of cemetery commissioners may adopt reasonable ordinances for: 1. The care, management and protection of the cemetery grounds. 2. The use, care and protection of lots therein. 3. The conduct of persons within the cemetery grounds, and the exclusion of improper persons therefrom. 4. Regulating the dividing marks between the various lots and parts of lots, and their size, shape and location. 5. Preventing improper monuments, effigies and structures within the same. 6. Regulating the introduction and growth of plants, trees and shrubs within such grounds. 7. The prevention of the burial in any lot or part of any lot of any person not entitled to burial therein. The board of cemetery commissioners may fix the penalties, not to exceed twenty dolars, for violations of such ordinances. Such ordinances, when adopted, shall be printed and conspicuously posted in at least five places upon the cemetery grounds. [L. 1847, ch. 290, § 4; R. S., 9th ed., 2092. The last sentence is new. The provisions of the section are somewhat broader than the act of 1847.] § 293. Interment of strangers. The board of cemetery commissioners shall reserve a portion. of the grounds in any such cemetery for the interment of strangers and other persons who may die in the village under circumstances which render it unreasonable to require payment for making such interment. [L. 1847, ch. 209, § 6; R. S., 9th ed., 2093, without change of substance.] § 294. Record of interments. The board of cemetery commissioners shall cause an accurate record to be kept of every interment in such cemetery, specifying the lot in which such interment is made, the time when made, and the name, age and place of birth of the person interred, if these particulars can be conveniently ascertained. [L. 1847, ch. 209, § 7; R. S., 9th ed., 2093, without change of substance.] |