A cemetery is a place where cremated remains or dead bodies are buried. It is a place owned by a government authority or the private enterprise. The government-owned cemetery is open for the use of community at large whereas only a family or community uses public cemetery. In cemeteries, the final ceremonies of death are done. The actual public used to determine whether the symmetry is public or not and not the ownership. Thus, a privately owned and maintained symmetry may be a public symmetry if it is opened for the use of the public to bury the dead bodies. A family burying ground has been defined by statute as one in which noted are sold to the public but in which the interments are restricted to a group of a person related to each other by blood or marriage. In case of Garland V Clark, Court held that the place to be called as public cemetery if the owner intends to dedicate it for a public cemetery with the acceptance and use of the land by the public. Cemeteries are usually regulated on a State level. There are certain provisions which apply to the privately operated cemeteries. According to the Cemetery Care Act, the private on cemeteries are required to secure and license from the auditor of the Public accounts before acquiring care fund for the cemetery. For obtaining the license, personal and financial information must be given. The license may be refused if this information are not given. A state must regulate the location of cemeteries through the exercise of police power by directly regulating the location of the cemetery because the location of the cemetery and property value is very important. Having a cemetery next door can reduce the value of the property as people do not prefer to buy property near the cemetery. Some reasons for exercising the public power regarding the cemetery location r are the prosperity of the community, the character of the community in general and the public welfare in general etc.