In case the person upon whom the right and duty of burial is first cast by the provisions of § 34-26-75 does not make the burial within a reasonable time, the duty devolves upon the person next specified; and if all omit to act it devolves upon the county of the legal residence of the deceased, and if no such residence is known, then upon the county where the body is first found, and in all such cases the county has a legal preferred claim against the estate of the decedent for the actual expense incurred.
SDCL 34-26-17