time to time determine, if no direction is given. And they shall appoint one of their number to sell lots, receive payment therefor, direct the improvements and make the expenditures under such rules and orders as they shall prescribe. It shall be their duty to keep all such cemeteries in good repair, and for the expenses in so doing the township trustee shall have the right to turn into the hands of said board of directors out of the township funds in his hands a sufficient amount each year to make needed repairs on said cemeteries: Provided, The donations and sale of lots are not sufficient to meet such expenses.

[Acts 1905, p. 120. In force March 3, 1905.]

4704. Acquiring lands.-1. That whenever in the opinion of the common council of any city or the board of trustees of any incorporated town, or the trustees of any corporation, owning or controlling a public cemetery, or whenever in the opinion of the common council of any city, or the board of trustees of any incorporated town, or the trustees of any corporation desiring to own and control a public cemetery, where such grounds have not been theretofore appropriated, or set apart by the owners by platting for public cemetery purposes, in any county in Indiana, it becomes necessary to purchase such real estate for cemetery uses, such common council or such trustees may file a petition in the circuit court of said county, asking for the appointment of appraisers to appraise and assess the value of said real estate. It is provided that where any cemetery society has heretofore regularly caused its articles of association to be recorded in either of the miscellaneous mortgages or deed. records of its county, such organization is hereby legalized.

This act amends section 4704, Burns' R. S. 1901.

[Acts 1905, p. 185. In force April 15, 1905.]

4708a. Exemption from taxation.-1. That in all cases where cemeteries incorporated under the laws of this state upon such a basis that the corporation can not derive any pecuniary benefit or profit therefrom; and in all cases where a cemetery association shall provide for setting aside a certain definite portion of the proceeds derived from the sale of lots as a perpetual care fund, the income of which shall be used as a perpetual care and maintenance fund, all the property and assets belonging to such corporation used exclusively for cemetery purposes shall be exempt from taxation for any purpose: And provided, That it shall be lawful for any person to provide a fund, either by gift, bequest or devise, which may be a perpetual fund, the income from which shall be used for the care and maintenance of any cemetery lot expressly described in the instrument creating the fund, and the fund so created shall be exempt from taxation for any purpose; and a trust may be created for the care, custody and control of such fund: Provided, That the real estate of any such corporation lying within any incorporated city or town shall not be

exempt from liability for street improvements and sewer assessments, as now or may hereafter be provided by law.

This section supersedes section 4708a, Burns' R. S. 1901.

[Acts 1903, p. 216. In force March 9, 1903.]

4708g. Highways on cemetery lands.-1. That it shall hereafter be unlawful for the board of county commissioners of any county in this state to authorize the location or construction of any public highway on any real estate held, used or occupied as a cemetery or burial ground, or to authorize the location or construction of any highway that will, in any manner, encroach on any real estate held, used or occupied as a cemetery or burial ground.

ART.

3.

CHAPTER 32.

CORPORATIONS GRAVEL AND OTHER ROADS.

Section numbers to notes refer to Revised Statutes of 1901.

Sections omitted have not been construed since 1901.

ABANDONMENT-CHANGE-FORFEITURE.

4812.

ARTICLE 3.-ABANDONMENT-CHANGE-FORFEITURE.

SEC.

4812. Tolls, repairs.

4812. Tolls, repairs.

If a gravel road is not kept in repair, tolls for the use of the road can not be collected, and the statute on the subject applies to roads operating under special charters. Aurora Tp. Co. v. Niebruggee, 25 App. 567.

ART.

1.

CHAPTER 33.

CORPORATIONS-HYDRAULIC COMPANIES.

Section numbers to notes refer to Revised Statutes of 1901.

Sections omitted have not been construed since 1901.

INCORPORATION AND POWERS. 4829.

SEC.

ARTICLE 1-INCORPORATION AND POWERS.

4829. Directors, seal, contracts, evidence.

4829. Directors, seal, contracts, evidence.

The provision in the statute that contracts signed by the president of a hydraulic power company shall be binding upon the company, does not limit the general power of the company to contract. St. Joseph Co. v. Globe Tissue Co., 156 Ind. 665.

SEC.

ARTICLE 2-APPROPRIATION OF LAND.

4833. Survey, appropriation, electricity.

[Acts 1905, p. 81. In force April 15, 1905.]

4833. Survey-Appropriation-Electricity.-1. That any hydraulic company incorporated under any general law of this state, whose purpose it is to create a water power by the erection of a dam across any river in this state of sixty-five feet in width and upwards, may enter upon any lands (being responsible for any damage that may accrue by such entry) for the purpose of examining and surveying the grounds upon which such company may desire to abut such dam on both sides of such river, not exceeding two (2) acres at either end of such dam, and also examine and survey all lands that may be overflowed by the erection of such dam, not exceeding one hundred (100) acres, and also to examine and survey all lands that may be necessary for such company to use for a lock around such dam, and for a race or races, and aqueducts to convey the water from such dam to a convenient place for its use as power to propel machinery, and sufficient grounds, not exceeding ten (10) acres, upon which to use said water power for the purposes aforesaid, and such company is hereby authorized to appropriate so much of said lands as it may deem necessary for the purposes aforesaid. And if any hydraulic

company shall develop from its hydraulic power electricity for heat, light or power, or electricity for the use of any city, town, other public corporation, or for any other public use which may require the use of poles and wires, or conduits for wires, to convey electricity for heat, light or power, and other uses, such company in like manner is authorized to enter upon lands and make such surveys and appropriate lands necessary for rightof-way for its lines of poles and wires, or for conduits for its wires, to convey its electricity to any city or town or other place, for the public use thereof.

This act amends section 4833, Burns' R. S. 1905.

See section 893 et. seq. of this volume as to appropriation of lands under the right of eminent domain.

If a hydraulic company owns land not acquired under the right of eminent domain, and on which no works have been constructed, another such company may appropriate such land under the statute, and the measure of damages will be the value of the land. Indiana Co. v. St. Joseph Co., 159 Ind. 42.

When a court refuses to appoint appraisers to assess damages for lands to be appropriated no appeal lies from the action of the court. Noblesville Co. v. Evans, 163 Ind. 700.