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ted by the parish meeting, it is still necessary to elect the burial board, and that board will be elected by the parish meeting. The distinction between a burial ground under the Burial Acts and a cemetery provided under the Public Health Acts has already been noticed. A burial ground, properly so called, has to be divided into consecrated and unconsecrated portions, and the former really takes the place of the parish churchyard; and the incumbent of the parish church, the clerk, and the sexton continue to receive the same fees upon burials in the consecrated portion as they would have done in the parish churchyard. It has been mentioned that a portion of the burial ground must be left unconsecrated. But this is subject to one important exception, that the parish meeting may unanimously resolve that the whole of the burial ground shall be consecrated. In that case, however, the parish council may, within ten years thereafter, determine that a separate unconsecrated burial ground shall also be provided for the parish. The expenses of the execution of the Burial Acts are provided by the overseers out of the poor rate upon the certificate of the body entrusted with the execution of them. In the event of the acts being adopted for a portion only of a rural parish, the burial board, or the parish meeting, may by resolution transfer all the powers of the board to the parish council. Public Improvement Act. The Public Improvement Act, when adopted, enables a parish council to purchase or lease, or accept gifts of land for the purpose of forming public walks, exercise or play grounds, and to provide for the expense by means of a parish improvement rate. Before any such rate is imposed, however, a sum in amount not less than at least half of the estimated cost of the proposed improvement must have been raised by private subscription or donation, and the rate must not exceed sixpence in the L. Public Libraries Acts. The Public Libraries Acts enable the authority adopting them to provide public libraries, museums, schools for science, art galleries and schools for art. The expenses in a rural parish are defrayed by means of a rate raised with, and as part of, the poor rate, with a qualification to the effect that agricultural land, market gardens and nursery grounds are to be assessed to the rate at one-third only of their rateable value.
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