Towns may receive from cemetery associations or individuals funds for the care of cemeteries or any lot therein, and the income thereof shall be expended by the town in accordance with the terms of the trust or contract under which the funds were received.
RSA 31:21
GL 49:7; 50:3. PS 40:5. 1901, 83:1. 1907, 70:1. PL 42 :20. RL 51:21.