The interments of the middle class and more wealthy among the inhabitants of the parish of St. James, which do not take place either in the vaults or grounds of or belonging to the parish, are presumed to be made in the neighbouring cemeteries, while the labouring class resort chiefly, as I am informed, to the burial ground in Spa Fields, where the fees are less by 2_s._ 9_d._ than at the Hampstead Road ground, the undertaker’s charges being the same for each. Is the church to be considered part of the burial ground?—Yes; it is. The Act apparently contemplated only a place for the performance of a service over the dead, not for services to regular congregations. The minister has a house on the ground, and derives a portion of his emoluments from pew rents, derived from persons who attend the chapel from the immediate neighbourhood—parishioners of St. Pancras parish; very few, if any, of the parishioners of St. James, have pews there. The minister, Dr. Stebbing, has a moiety of the pew rents, which now amount to nearly £500 per annum. His proportion of the burial fees may be about £70 per annum. Since the commencement, has the income defrayed the expenses of the burial ground?—Since Dr. Stebbing has been the minister it has only just paid the expenses; but I am apprehensive that it will not continue to do so. By the Act for the regulation of the chapel, any deficiency in the expenditure is directed to be made good out of the moneys in the churchwardens’ hands. Since the establishment of the chapel it has been a drag on the funds: a very severe one. When the chapel was established were there any houses round it?—Not any. What is its condition in that respect now?—It is now in the midst of houses which are increasing in numbers. When asked, what was the condition of the burial ground, notwithstanding the expenditure made upon it, he states that— The ground, consisting of four acres, is in a very watery condition, but is considered capable of being effectually drained, the expense being the only obstacle. Is it considered that the ground will hold more than it does?—Many more; and a much larger amount of burials for a number of years. What are the objections to the ground?—One objection among the higher classes, and a very serious one, is that it is very wet. After a grave has been dug, the water in it has risen, and the coffin is lowered into the water. Has there been any expenditure upon it for rendering it attractive by planting or ornamenting it?—In former years it was planted with trees or shrubs; but as compared with the cemeteries it cannot pretend to any attractions.