Chap. 105.—An ACT to authorize the Town Council of the town of Big
Lick, in the county of Roanoke, to purchase land for a Cemetery, and
to levy a special tax to pay for the same.

Approved February 26, 1877.

1. Be it enacted, That the town council of the town of Big
Lick, in the county of Roanoke, be, and are hereby, empow-
ered to purchase land, not exceeding in quantity twenty
acres, to be used as a cemetery, and to assess and levy a spe-
cial tax upon all the persons and property of said town, which
is liable to state and county taxation, for the purpose of pay-
ing for said land, and for properly enclosing the same.

2. The deed of conveyance of said land shall be executed
to the town council of the town of Big Lick, and their suc-
cessors in office.

3. The said town council shall have power to prescribe and
enforce all needful rules and regulations, not inconsistent
with the laws of the state, for the use, protection, preserva-
tion, and ornamentation of the cemetery ; to set aside, in their
discretion, by metes and bounds, a portion thereof for the in-
terment of strangers and the indigent poor; to divide the
remainder into burial lots, and to sell or lease the same; to
execute all proper deeds or other writings in evidence of such
sale or lease; and to prescribe what class and condition of
persons shall be admitted to interment in the cemetery.

4. The money arising from such sale or lease of burial lots
shall be invested, used, or employed in such manner and for
suet purposes as the said council may from time to time pre-
scribe.

5. The cemetery, when established and enclosed, with the
property included in it, shall be exempt from all state, coun-
ty, and municipal taxation.

6. This act shall be in force from its passage.