Tracts of land, and any other that hereafter may be purchased for cemetery purposes or as an addition to said grounds, shall, as the City Council may determine, be laid off into lots of appropriate size, and surveys and plats of said lots shall be made under the direction of the Council, which surveys and plats shall designate the lots by numbers, and be filed and recorded in the County Recorder's office, which lots shall be sold at such prices as the Council may from time to time direct; provided, that no part of said lands shall be sold or used for any other than burial purposes, and the same shall be taken subject to such regulations as the Council may from time to time establish touching the management of said cemetery.
('71 Code, § 9-4-2)