Every burial-ground or cemetery company or association, in the cities of the first class, shall keep a complete list of the names of every person buried in such burial-ground or cemetery, arranged alphabetically; with the date of burial, the exact location of the grave, and the number and owner of the lot in which the grave is situated. This shall be accomplished by means of a card-index, or other system, in such a way that knowledge of the name of a person, or of the lot in which he or she is buried, or of the date of burial, will furnish a ready reference to the complete record.
9 P.S. § 12