SECTION 1. That in counties of the State of Tennessee having populations of not less than 11,490 nor more than 11,500, the Quarterly County Courts of such counties are hereby authorized and empowered to levy a special tax for the purpose of the upkeep, maintenance, and improvement of cemeteries located within said counties.
SECTION 2. That it shall be within the discretion of the Quarterly County Court to set the amount of such tax.
SECTION 3. That the funds derived from said tax shall be collected and distributed in the same manner as the other funds of the County, however, said fund so collected shall be designated as the Cemetery Fund.
SECTION 4. That the Quarterly County Courts of such counties are hereby authorized to appoint committees composed of three members of the County Court to serve for a period of one year, to administer the fund on behalf of the Quarterly County Court and to designate for what and where such expenditures shall be made.
SECTION 5. That the Quarterly County Courts are authorized to levy such tax annually.
SECTION 6. That this Act shall take effect from and after its passage, the public welfare requiring it.
SECTION 7. That all laws and parts in conflict herewith are hereby repealed.
Passed: March 26, 1953.