Chap. 228. An Act authorizing cities and towns to borrow for THE DEVELOPMENT OF LAND FOR BURIAL PURPOSES. Be it enacted, etc., as follows: Section 1. Section 7 of chapter 44 of the General Laws is hereby amended by inserting after clause (19) the following clause: — (20) For developing land for burial purposes and for constructing paths and avenues and embellishing the grounds in said developed areas in a cemetery owned by the city or town, five years, ten per cent. The proceeds from the sale of the exclusive rights of burials in any of the lots in such cemetery shall be kept separate from other funds and be appropriated for the payment of any indebtedness incurred for such developments, notwithstanding the provisions of section fifteen of chapter one hundred and fourteen. Section 2. This act shall take effect as of January first, nineteen hundred and sixty-eight. Approved May 6,1968.