Where does Billy finally bury Boyd?

Billy remains at the place the horse was stabbed for several days and the horse does recover. When the horse seems well enough, they travel on to the United States. At the cemetery, he selects a spot and starts digging a grave. The sheriff arrives while Billy's working and says he'd expected it would be Billy. The sheriff says that Billy cannot just go around digging graves and that the land he is digging on might belong to someone. He then says that he will go see what he can do about a death certificate. He tells Billy to come to his office the following day and then leaves him to his task.