In the parishes of St. Giles-in-the-Fields, St. George, Hanover-square, St. James, Westminster, and St. Martin’s-in-the-Fields, over-crowding of the burial grounds within the parish, between forty and fifty years ago, led the parish officers to obtain local acts for the establishment of burial grounds in the suburbs. The spaces then obtained were apart from any buildings. They are all now closely surrounded by them. The burial grounds of the parish of St. Giles-in-the-Fields having been the subject of an investigation before the Committee of the House of Commons, I have not made any inquiries with relation to them. In the suburban burial ground which belongs to the parish of St. George, Hanover-square, which consists of two acres of land, the interments have been for many years at the rate of about 1000 corpses per annum. It is now in the centre of a dense town population. It has become the subject of complaints similar to those made in respect to burial grounds in the ancient parts of the metropolis; and it appears that there are equally good grounds for the discontinuance of the practice of interment there, and for the selection of a burial place at a greater distance, notwithstanding that the payments from individuals produce to the collective funds of that parish a surplus beyond the expenditure of the management of the ground. § 107. The arrangements for burial in the parishes of St. Martin-in-the-Fields, which has a population of 25,000, and of St. James, Westminster, which has a population of 37,000, where the suburban burial grounds have not been crowded to the same extent, may be adduced as a high class of examples of a change of practice to extra-mural or suburban burials, and of management by a parochial machinery. In the parish of St. James, Westminster— The gross expenditure of the chapel and ground between the years 1789 and 1835 (46 years) amounted to £73,879 1_s._ 11_d._, and it is estimated that the cost of maintaining the chapel and ground during that period over and above the receipts was not less than £50,000, the whole of which was drawn from the churchwardens under authority of the Act of Parliament. But the chapel attached to the burial ground of this parish has been converted into a chapel of ease, for the accommodation of the inhabitants of the parish where it is situate. The vestry clerk of the parish states— The pew rents, which formerly averaged only £150, now amount to upwards of £500 per annum, while the burial fees have decreased, and are still decreasing in amount.