Article XII.  Municipal Cemetery
   The city council shall have the authority to acquire, establish and own, either by purchase, donation, bequest or otherwise, all property that may be useful and necessary for the purpose of establishing and maintaining such a cemetery.  For the purpose of establishing and maintaining such a cemetery, the city council shall have the authority by ordinance and is hereby authorized to levy annually an ad valorem tax on all real, personal and mixed property within the territorial limits of the city, and upon all franchises to any individual, firm, association or corporation, of not exceeding the total tax of eight cents ($0.08) on the one hundred dollar ($100.00) assessed valuation of said property.