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74. Burial not to be in potter's field and expenses to be paid by counties. It shall be the duty of the board of supervisors of each county in this State to designate a person in the county whose duty it shall be to cause to be decently interred the body of any honorably discharged soldier, sailor, or marine who shall have served in the Army or Navy of the United States, or the widow of any such honorably discharged soldier, sailor, or marine, who may hereafter die without having sufficient means to defray funeral expenses. Such burial shall not be made in any cemetery or burial ground, or any portion of such, used exclusively for the burial of the pauper dead. The expenses of each burial shall not exceed the sum of $75. The expenses of such burial shall be paid by the county in which said soldier, sailor, or marine, or the widow of any such soldier, sailor, or marine, dies; but if such deceased person has a residence in any other county in this State than the one paying the expenses, the County wherein said soldier, etc., shall have resided shall refund the money advanced by the county where such person died: Provided, That this act shall not apply to such soldiers, sailors, or marines who may hereafter die in the National or State soldiers' home in this State.

California. Stat. 1911, ch. 287, p. 479; Gen. Laws 1915, Act 3693. Similar provisions include wives and dependent mothers of soldiers, sailors, and marines of various wars. The expense authorized varies from a minimum of $25 in Delaware and Nevada to a maximum of $100 in Massachusetts and Montana and the same sum in Indiana if $25 is spent for a burial lot. The contribution in North Carolina for burial is $20. Colorado, Rev. Stat. 1908, secs. 6049–57; Connecticut, Pub. Acts 1913, p. 1752, ch. 140; Pub. Acts 1917, p. 2254, ch. 28; 1 Gen. Stat. 1918, secs. 1911-12; Delaware, Rev. Code 1915, sec. 3473; Idaho, Laws 1913, ch. 20, p. 90; Illinois, Laws 1917, p. 223; Indiana, 4 Burns' Ann. Stat. 1914, sec. 9774; Acts 1917, p. 93, ch. 39; Iowa, 1 Code 1897, secs. 433-4; Code 1913, Supp., sec. 433;

Kansas, Gen. Stat. 1915, secs. 9477-83, 9497; Maine, Rev. Stat. 1916, ch. 4, sec. 51-2; Maryland, including Confederate soldiers, Laws 1916, ch. 90, p. 145; 2 Code Pub. Civil Laws 1911, art. 88a, p. 1962; Massachusetts, expenses paid by cities and towns, Rev. Laws 1902, ch. 79, secs. 20-1; Rev. Laws 1908, Supp., ch. 79, pp. 627-37, includes nurses; Acts & Res. 1909, ch. 468, secs. 3–18; Acts & Res. 1914, ch. 587, secs. 17-18; Gen. Acts 1918, ch. 183; Michigan, 1 Howell's Ann. Stat. 1912, secs. 1734-35; Minnesota, Gen. Stat. 1913, sec. 3978; Montana, 1 Rev. Codes 1907, secs. 2065-66; Laws 1915, p. 196; 3 Rev. Code Supp. 1915, secs. 2065-67; Nebraska, Rev. Stat. 1913, secs. 7158–60; Nevada, if buried by a post or camp of veterans, 1 Rev. Laws 1912, sec. 3915; New Jersey, Laws 1914, ch. 31; Laws 1912, ch. 348, 4 Comp. Stat. 1910, p. 4875, secs. 69–74; New Mexico, Stat. 1915, sec. 1321; New York, Laws 1915, ch. 445; North Carolina, if on Confederate pension roll, Laws 1911, ch. 194; 3 Revisal 1913, ch. 105, sec. 5005a; North Dakota, 1 Comp. Laws 1913, secs. 3181-85; Ohio, 1 Ann. Gen. Code, secs. 2950–57; Oklahoma, 1 Rev. Laws 1910, sec. 4549; Pennsylvania, Pub. Laws 1917, Nos. 40, 41; 4 Purdon's Dig. 1905, pp. 4411-14, sec. 29; Pub. Laws 1915, No. 387, p. 870; 6 Purdon's Dig. 1915, Supp., p. 7515, 7537; Pub. Laws 1911, p. 875; Rhode Island, Gen. Laws 1909, ch. 105, p. 386; South Dakota, 1 Comp. Laws 1913, sec. 3237, p. 840; Laws 1917, ch. 65; Texas, if pensioner, Gen. Laws 1917, ch. 56; Utah, Comp. Laws 1907, sec. 539x1-3; Vermont, Gen. Laws 1917, sec. 4227; Virginia, if soldiers or widows on pension rolls, Acts 1908, ch. 175, p. 254; Washington, Laws 1917, ch. 42, if friends defray expenses of burial amount may be refunded to them; West Virginia, 1 Hogg's Code 1913, sec. 2381; Wisconsin, Stat. 1917, sec. 45.16; Wyoming, Comp. Stat. 1910, ch. 107, secs. 1338-40.

75. Deceased not considered pauper.-A deceased veteran shall not be constituted a pauper when city, town, or State pays the expenses of burial.

Maine, Rev. Stat. 1916, ch. 4, sec. 52.

76. Disinterment. The laws relating to burial shall not be construed to obstruct the United States burial corps, when acting under the authority of the laws and military regulations of the United States, as to disinterring bodies or remains or their subsequent shipment.

Philippine Islands, Laws 3d Legis. 1915, sec. 921.

77. Grounds to be furnished and cared for at public expense. In any city wherein organizations of the United Spanish War Veterans or the Grand Army of the Republic shall exist, provisions are made for the State of Colorado to acquire, establish, maintain, and improve in any cemetery in such city or town a suitable subdivision to be used exclusively as a burial place for such honorably discharged veterans.

Colorado, Laws 1909, ch. 36, secs. 1-9, p. 99; ch. 74, secs. 1-6, p. 189;
Rev. Stat. 1908, secs. 6049-57.

Similar provisions, including maintenance by counties: Indiana, 4 Burns' Ann. Stat. 1914, sec. 9774; Michigan, 1 Howell's Ann. Stat. 1912, secs. 1730, 1732-33; Minnesota, Laws 1917, ch. 60; near insane hospital, Gen. Stat. 1913, sec. 3983; Nebraska, Rev. Stat. 1913, sec. 524; Ohio, 1 Ann. Gen. Code, secs. 2943-61, incl' des Confederate soldiers; Oregon, Laws 1911, ch. 72; Pennsylvania, Pub. Laws 1915, No. 387, p. 870; 4 Purdon's Dig. 1905, pp. 4411-14.

78. Graves of soldiers and sailors.-In every city and town there shall be annually appointed by the mayor or selectmen a citizen, preferably a veteran of the Civil or Spanish War, whose duty it shall be to see that the graves of all soldiers and sailors who served in either war are suitably kept and cared for.

Massachusetts, Acts & Res. 1914, ch. 122. Other provisions with reference to care of burial lots and graves: Rhode Island, Laws 1914, ch. 1159; Laws 1917, ch. 1486; Virginia, Acts 1914, ch. 285, p. 495; ch. 25, p. 37.

79. Counties may levy tax for funeral expenses.-Counties may levy a tax to create a fund for the relief of and to pay the funeral expenses of honorably discharged indigent United States soldiers, sailors, and marines, and wives, widows, and children not over 14 years of age if boys, nor over 16 years if girls, having a residence in the county. Iowa, S. Supp. 1915, Code, sec. 430.

Similar provision: Nebraska, Laws 1915, ch. 128, secs. 7154-55.

80. Unexpended funds. Where veterans or their wives, mothers, or widows are buried at county expense, if any saving of money is effected by reason of donations of items, such as carriages, etc., the amount of such saving shall go to the family of the deceased or those taking care of such person in life.

Ohio, 1 Ann. Gen. Code, secs. 2950-57.

81. Record not to be kept in pauper books.-The record of burials. of bodies of veterans by the public shall not be kept in the pauper books of the township, but shall be promptly reported to the board of county commissioners and paid as the legal charges against the county are paid.

Indiana, 4 Burns' Ann. Stat. 1914, sec. 9775.

82. Record to be kept by county.-When veterans are buried at public expense, a county record shall be kept of the particulars of such burial, including name, rank, or command to which the deceased belonged, date of death, place of burial, and occupation while living. Montana, Laws 1915, p. 196; 3 Rev. Code Supp. 1915, secs. 2065-67. Similar provision: Pennsylvania, 4 Purdon's Dig. 1905, p. 4411-14; 6 Purdon's Dig. 1915, Supp., p. 7515.

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83. Military. The assessors in the several counties in the State, when ordered by the governor, shall take a military enrollment when making the assessment of personal property, transmitting same to the adjutant general. It is made an offense to refuse to give information to such assessor.

Colorado, Rev. Stat. 1908, secs. 4351-55.

Similar provisions: Connecticut, Laws 1915, p. 1985; 1 Gen. Stat. 1918, secs. 739-40; Florida, 1 Comp. Laws 1914, sec. 664; Hawaii, Laws 1917, act 125; Louisiana, 2 Marr's Ann. Stat. 1915, sec. 4515; Maine, Rev. Stat. 1916, ch. 15, sec. 2; Michigan, 1 Howell's Ann. Stat. 1912, sec. 1589; Minnesota, Laws 1917, ch. 400, sec. 3; Gen. Stat. Supp. 1917, secs. 2452-53; Nebraska, Rev. Stat. 1913, sec. 3901, includes declarants; New Hampshire, Laws 1915, ch. 16; New York, Laws 1909, ch. 41, sec. 2, p. 5261; North Dakota, Laws 1915, ch. 187; Ohio, Laws 1917, p. 591; Oregon, 2 Lord's Laws 1910, sec. 3743; Utah, Comp. Laws 1907, sec. 1426; Washington, Pierce's Code 1912, tit. 337, secs. 7-18, p. 1419.

84. Military. The registers of electors for the general election in 1917 shall contain an additional column for replies by the voter to the following questions: "Have you registered yourself or been registered to your own knowledge in any military or war census in or out of this State since April 1, 1917? If so, at what address?" Refusal to answer shall be a misdemeanor.

New York, Laws 1917, ch. 777.

85. Refusing to give information to census enumerator is an offense. It is an offense to refuse to give information to a militarycensus enumerator or to hinder or obstruct such enumerator while in the performance of his duty or to refuse to testify before any court regarding any matter relating thereto.

Connecticut, Laws 1917, p. 2325, ch. 145, secs. 1–2. Similar provision: Rhode Island, Laws 1917, ch. 1509.

86. Military not included. The legislature shall provide for a census every ten years, beginning in 1895, and apportion the members of the legislature according to inhabitants, excluding Indians not taxed, soldiers, sailors, and officers of the United States Army and Navy in active service.

Washington, const. art. 2, sec. 3.

87. Veteran. The assessors of each parish shall enumerate every four years all ex-Confederate soldiers, their widows in his parish, with age, the State they enlisted from, and in what regiment and company served.

Louisiana, 1 Marr's Ann. Rev. Stat. 1915, sec. 1273-5.

Similar provision: Mississippi, 2 Hem. Ann. Code 1917, sec. 3462, biennial.

88. Veteran. The assessor in each township and ward shall make and deliver to the county auditor in 1900 a corrected list of all persons who served in the United States Army, Navy, or Marine Corps during the Mexican War, the War of the Rebellion, and SpanishAmerican War and Philippine insurrection, designating the rank, company, regiment, battery, or vessel in which they served, and present residence, town and county.

Ohio, 6 Ann. Gen. Code, 1910, sec. 14683

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