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The trustees shall, upon delivery of a deed for any lot or portion thereof, except a pauper lot, collect the purchase price and pay it to the designated treasurer of either the county or city establishing the cemetery. The amounts received from the sale of lots or portions thereof as herein determined shall be used by the city and county to pay for the cost of the land and improvements. All funds for perpetual upkeep shall be properly invested under the direction of the governing bodies of the city and county. The balance of the purchase price of lots or portions thereof, and so much of the income from invested perpetual care funds as may be needed, shall be paid annually to the trustees, to be used by them along with all other funds received by them for the maintenance, operation and upkeep of the cemetery and of the perpetual care lots therein. 1944, p. 326; Michie Suppl. 1946, § 53a.
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