purposes of sepulture, which shall not be at least twenty-five meters from any dwelling house; but when com pliance with this provision is impracticable the above restriction may be waived in whole or in part by written permit of the Director of Health, provided burial grounds or cemeteries or any part thereof, or for the erection, preservation, or removal of mo numents, fences or other structure in or around said burial grounds or cemeteries, according to the terms of the grant, gift, or bequest. In cases where such grants, gifts, or bequests have been made without terms or conditions, they may be applied to such  improvement of the municipal burial ground or cemetery as the council may deem advisable. [1458-8.] SECTION  896 . Power of Municipality to Acquire Land for Cemetery Purposes. —  Municipalities shall have authority to acquire land for the purpose of establishing or enlarging burial grounds or cemeteries by purchase, by lease, by the acceptance of gifts and  bequests, or, when necessary, by condemnation by judicial proceedings. [1458-9.] SECTION  897 . Cemetery Permits. —  It shall be unlawful to establish, maintain, enlarge, reopen, or remove any burial ground or cemetery, or to disinter a human body or human remains, until a permit therefor, approved by the Director of Health, shall have be en obtained. [1458-12.] SECTION  898 . Mode of Application for Permit. —  The application for a permit under the preceding section, whether for a municipal cemetery or otherwise, shall be transmitted by or through the municipal council of the municipality in which such burial ground  or cemetery is to be established or is located and the municipal council shall make such endorsements thereon as it may deem proper before transmitting the same to the Director of Health. Municipal councils shall forward all applications for the establishment, enlargement, reopening, or removal of burial grounds or cemeteries to the Director of Health within ten days after such applications are filed. [1458-10, 12.] SECTION  899 . Cemetery Exempt from Taxation or Legal Process. — Land used for a burial ground or cemetery, public or private, shall be exempt from taxation, attachment, or levy of execution. Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 273