COLMA, Calif. - Tina Turner's dead dog, wrapped in one of the singer's fur coats, is among the million or so human and animal souls resting eternally in the 15 1/2 cemeteries of this tiny town. So is newspaperman William Randolph Hearst, locked inside an expensive, unmarked tomb with a half-empty bottle of Evian. Nearby are dead clowns, Alcatraz inmates, a potato-chip king and lawman Wyatt Earp. Finding a resident who's alive is a little trickier. In Colma, depending on who does the counting, the deceased outnumber the living 1,000, 2,000 or maybe 3,000 to 1. It's the modern equivalent of an Egyptian necropolis.