Any citizen of any township owning and maintaining a cemetery under the provisions of this act, upon the payment of one dollar to the trustee of such township, which money shall be credited to the contingent fund, shall have the right and privilege to one lot in such cemetery for burial purposes; and the lots of such cemetery shall be laid off in uniform size, not less than seven by fourteen feet, with alleys and streets, as the board of such township shall direct. The clerk of such township shall keep an exact record of persons buried and location of graves in such cemeteries: Provided, That in case of any cemetery acquired by the township since January 1, 1915, the township board may charge any citizen residing in the township such sum of money as it deems a reasonable value for a lot or lots in such cemetery, and may charge persons not resident in the township an amount not to exceed 50 percentum additional to such reasonable value, for the upkeep of the cemetery.