Pennsylvania Statutes Title 9 P.S. Burial Grounds § 50. Application of proceeds of sale

The proceeds of such sale or sales shall be applied and distributed by said managers, trustees, or other officers, in whom is vested the management of such incorporated or unincorporated church, cemetery, or burial association, as follows: (1) to the payment of the expenses of removing said bodies and the monuments or tombstones erected or maintained in such cemetery, including the purchase of new grounds or new lots in a properly regulated burial-ground or cemetery, in the vicinity of such city, township, or borough; (2) to the compensation or payment to lot owners in said burial-ground, in which no bodies have been interred; and (3) the residue, after defraying all necessary expenses incident to the removal of said bodies and interring the same in a careful manner, to be held in trust for lot owners who cannot be found after diligent search, and for such other uses, objects, and purposes as said incorporated or unincorporated church, cemetery, or burial association may order, direct, and appoint.