For the purpose of defraying the expenses of landscaping, beautifying, maintaining and improving of the publicly owned cemeteries as herein provided the excise board of each county may approve appropriations in the county budget, in a special budget account denominated the "County Cemetery Budget Account," in amount not exceeding Three Thousand Dollars ($3,000.00) per annum, which shall be dedicated to such special purpose under the protective restrictions and limitations now provided for special budget accounts under 62 Oklahoma Statutes 1951, Section 331.

Laws 1949, HB 127 p. 49, § 8, emerg. eff. May 13, 1949.