That the board of commissioners shall have power to purchase suitable land for public cemeteries at a convenient distance from the center of the town; that they may cause the same to be laid out in lots and kept in proper repair, and regulate the terms and manner in which bodies may be interred therein. They may sell the exclusive privilege of burial in any given plot and execute a deed for the same, and the moneys so realized may be expended under the direction of the board in beautifying, extending and keeping said grounds. Suitable provision shall also be made for the interment of the poor.