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The said board of trustees shall set apart and lay out a portion of said cemetery, not exceeding one tenth of its area, as a public burial-place for the free use of the inhabitants of said City of Nashua, free of any charge therefor; and they shall lay out the balance of said cemetery in suitable lots or other subdivisions, for family or other burying-places, with all necessary paths, avenues, and drives, and may plant and embellish the same with trees, shrubs, flowers and other rural ornaments, and may enclose the same with proper and suitable fences or hedges, and erect or annex thereto such suitable edifices, appendages, and conveniences as they from time to time deem expedient; and said board shall have the same power and authority as cities and towns now or hereafter may have in such premises, to acquire, by purchase, or otherwise, land adjoining said cemetery to be used in connection therewith for the same purposes; and said board may make all necessary by-laws, rules, and regulations in the execution of their trusts not inconsistent with this act [chapter] or the laws of this state, as they shall deem expedient; and said board of trustees shall hold said property and estate for the same purposes and charged with the same duties and liabilities for and subject to which the same are now held by the city councils of said Nashua; and all rights of ownership of lots which any person or persons have acquired in said cemetery shall remain to the same extent as if this act [chapter] had not been passed; provided, however, if any person or persons shall fail or neglect for one year after a written notice to make improvements upon their lot, said lot shall be forfeited to this corporation. [A-292] The said board shall have the authority to grant and convey to person or persons, by deeds duly executed, the sole and exclusive right of burial, and of erecting tombs, cenotaphs, tablets, and other monuments, in any of the designated lots or subdivisions of said cemetery, upon such terms and conditions as they by their rules and regulations shall prescribe. [A-293] I. Except in those municipalities in which other provisions have been made by a general or special act of the legislature, all cemetery trustees in the state shall: (a) Adopt bylaws and regulations for their transaction of business and for the establishment and management of all municipal cemeteries within their responsibility; (b) Prepare an annual budget indicating what support and maintenance of the municipal public cemeteries will be required out of public funds for submission to the appropriate agency of the municipality. A separate budget request shall be submitted for planning and establishment of a new public cemetery and for capital improvements or expansion of an existing public cemetery; (c) Expend all moneys raised and appropriated by the municipality for cemetery purposes. Such funds shall be maintained in the general fund and paid in the same manner that funds of other municipal departments are paid; (d) Expend income from all trust funds for cemetery purposes in accordance with the conditions of each donation or bequest accepted by the municipality. Such trust funds shall be held in the custody and under the management of the trustees of trust funds. The trust income shall be transferred to the cemetery trustees by the trustees of trust funds in response to vouchers executed by the cemetery trustees, if the requested funds are available. Such trust fund income shall not be commingled with the moneys raised and appropriated by the municipality; (e) Prepare deeds of cemetery lots for the governing body to sign. II. Cemetery trustees may appoint a cemetery custodian or sexton who shall not be a trustee and who shall be responsible to the cemetery trustees for supervising work done in the cemeteries. [NH RSA 289:7]