Illinois Code § 805 ILCS 320/6

Said Cemetery Association when so organized may divide and lay out
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into lots, any real estate which it may acquire, which said lots shall be
of suitable size for burial lots, and when any such land is laid out into
lots as herein provided, a plat of the same shall be made and recorded in
the recorder's office of the county in which said Cemetery Association is
located; and said Cemetery Association shall have the right to sell to any
person or persons a lot or lots in said cemetery for burial purposes only,
and to convey to such person or persons said lot by a proper deed of
conveyance, and the person or persons so purchasing said lot or lots shall
have the right to use the same for the purposes for which purchased and as
limited by the reasonable rules of such cemetery, but no such Cemetery
Association shall make or enforce any rule prohibiting the erection of any
monument or headstone on any such lot or lots as may be prescribed or
provided by the United States or the State of Illinois for a soldier,
sailor or marine having served in the army or navy of the United States or
the State of Illinois.

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