PRESERVATION OF BURIAL LOTS Act of Mar. 5, 1903, P.L. 12, No. 13 Cl. 72 AN ACT To exempt from the payment of collateral inheritance tax, bequests and devises in trust for the care and preservation of burial lots. Section 1. Be it enacted, &c., That hereafter all bequests and devises in trust, for the purpose of applying the entire interest or income thereof to the care and preservation of the family burial lot or lots of the donor, in good order and repair perpetually, shall be exempt from liability for collateral inheritance tax. This act shall take effect on and after the first day of January, one thousand nine hundred and four, and shall not apply to any bequest or devise, as aforesaid, made prior to that time.