Illinois Code § 70 ILCS 105/5

(a) The trustees shall exercise all of the powers and control all the
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affairs of such district. The board of trustees, immediately after their
appointment and at their first meeting in May of each year thereafter,
shall elect one of their number as president and one of their number as
secretary. The board shall prescribe the duties and fix the compensation of
all of the officers and employees of the cemetery maintenance district; but
no member of the board of trustees shall receive a sum to exceed $50.00 per
annum. The board of trustees shall have full power to pass all necessary
ordinances, rules and regulations for the proper management and conduct of
the business of the cemetery maintenance district for carrying into effect
the objects for which the district was formed.

 
(b) The board of trustees may incur indebtedness on behalf of the
district not to exceed $50,000 in the aggregate for the purpose of
acquiring land for grave sites. The indebtedness shall be evidenced by a
promissory note of the district requiring repayment in full no more than 20
years after the date the indebtedness is incurred. The board of trustees
may give a mortgage on the land acquired to secure the indebtedness.

 
(c) The board of trustees may accept gifts on behalf of the district.
The gifts may be in any form, from any source, and for any legal purpose.

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