In case no trustee is appointed, or if so appointed does not qualify, then such funds, or any funds donated by any person or estate to improvement of cemeteries, unless otherwise provided by law, shall be placed in the hands of the county auditor, who shall receipt for, loan, and make annual reports of such funds in such manner as provided in this chapter.
[SS15, § 254-a12; C24, 27, 31, 35, 39, § 10209; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 566.12]
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