Every trustee of a perpetual care fund shall execute and deliver to the donor a receipt showing the amount of money received, and the use to be made of the net proceeds from the money. The receipts shall be attested by the clerk of the court granting letters of trusteeship and a copy thereof shall be signed by the trustees of the cemetery board. The receipts so attested shall then be filed with and recorded by the court clerk in a book to be known as the “Cemetery Records,” in which shall be recorded all reports and other papers, including orders made by the court or judge relative to cemetery matters.