1. As the clergyman of a poor and populous parish, I should regret the necessity of imposing any additional rate upon my parishioners, especially any one which was likely to be regarded as a church rate; and I feel certain, that a rate assessed for the burial of the dead, and collected under the authority of the rector and churchwardens, would be so regarded. Under our present system, the burial of the dead is a source of profit; it yields an annual surplus towards defraying the other expenses of the church; and it thus conspires with other circumstances to make the church-rate fall light upon my parishioners. But in a population like mine any additional impost would be felt; and confounded, as in such a population it certainly would be, with church-rate, it might operate mischievously or even fatally against the church establishment of my parish. The same objection would apply in principle to all poor and populous parishes. As a clergyman, too, I might add more personal considerations; for, though the incumbent, as the only permanent member of the committee of health, might have some local prominence and weight, more, perhaps, than might everywhere be satisfactory to dissenters; yet, in imposing pecuniary charges on his parishioners, and levying penalties for the non-payment of those charges, he would have duties unpopular enough to outweigh the advantage of any distinction conferred on him. 2. If it is said, that a rate of 1_d._ in the pound would be too light to be felt; it may be said also that it would be too much so to answer its purpose. It is commonly calculated, that, in my parish, a rate of 6_d._ in the pound realizes barely 500_l._, yet the population to be provided with interment is above 20,000. And as all the parishes about us are in much the same circumstances this objection would apply equally to a union of parishes. 3. There is much that is objectionable in the proposed local committees of health.