The board established pursuant to section 2882 may employ a carrier or carriers for the conveyance of bodies, and the bodies must be well enclosed within a suitable encasement and carefully deposited free from public observation. The carrier shall obtain receipts by name or, if the deceased is unknown, by a description for each body delivered by the carrier, and that receipt must state the source from which the body was received; the carrier shall deposit the receipts with the secretary of the board. [RR 2021, c. 2, Pt. B, §146 (COR).]