Section 8-1.6. Deposit of money in trust by owner of lots in private

unincorporated cemetery
    The owner of lots in any private unincorporated cemetery  may  deposit
  in  trust  for  the  care  of such lots a sum not exceeding four hundred
  dollars for each lot so owned with any    bank  or  banking  institution
  located  in  a  city,  town  or  village  conveniently near such private
  unincorporated cemetery, provided such bank or  banking  institution  is
  willing  to  accept such money in trust and agrees to apply the proceeds
  of the interest thereon to the care and upkeep of such lots.  Such banks
  or banking institutions are hereby authorized to accept such  money  for
  the  purpose  described herein and to apply the proceeds of the interest
  thereon to the care and upkeep of any such lots.  The provisions of this
  section do not apply to savings banks.