The Director of Public Service and Safety shall, in the rules and regulations of the cemetery, provide for the deduction of a certain portion of the purchase price, not exceeding 33-1/3% thereof, of every lot or grave (except those lots or graves in the Emma Pillars' Garden of Memory Addition, for which an endowment fund has been provided by the conveyance from E.R. Pillars), which shall be placed in a permanent fund to be known as the endowment fund of the cemetery, the income from which shall be used for the perpetual care of all the lots and lands of the cemetery, except those of the Emma Pillars' Garden of Memory Addition.
(1979 Code 98.03)