Any person desiring to purchase any cemetery lot or lots shall pay the price thereof to the city clerk, who shall thereupon give the purchaser a receipt for the amount paid, which receipt shall state the number of the lot proposed to be purchased. It shall be the duty of the city clerk to prepare a deed for such lot, which deed shall be signed by the mayor and countersigned by the clerk and executed under the seal of the city. (1968 Code, sec. 23-104)