A local board would be less likely to possess the confidence of the people. Indeed, it would be exposed to the influence of personal interest and local partialities; and still more so, if the majority of its members were in office for a year or two only. A board of this kind may be said to exist already in my own parish, where a local Act of Parliament places the burial ground in the hands of the parish officers. And it is but a few years since my attention was forcibly called to the insecurity of this local arrangement by one of my parishioners. This parishioner, who was intimately and practically acquainted with the working of our parochial system, represented to me the necessity of adopting increased precautions for the protection of our burial ground, “for,” said he, “a partial or interested parish officer might do almost anything he pleased with it;” and he proceeded to name an individual, who had even intimated his intention to do so as soon as he should come into office. There can be no doubt, indeed, that any individual might do so. It is impossible to say, to what extent a tradesman so disposed might oblige his friends and customers, and benefit himself; for as senior officer of the year he would have the sole disposal of the burial ground, and receive all payments for burials, private graves, vaults, and the erection of monumental tablets, without any demand upon those receipts, but a limited sum payable to the rector, and without any inspective control over them but that of a board of auditors chosen from his brother vestrymen. From my own observation, I do not think that parish auditors are generally very accurate in their investigations. But on a subject like the one in question, they hardly could be so. Even supposing what is seldom, if ever, the case, that they had a practical knowledge of the subject, and conducted their investigations with the authorized table of fees before them, they might in many instances be eluded. During the first four years of my incumbency, the parish officers reported their receipts for burials at the average amount of 215_l._ a-year, which sum, after the deduction of 125_l._ secured to the rector, left an annual surplus of 90_l._ At that time it was generally held to be a point of official honour, that the amount of this surplus should be kept secret out of doors. It was kept secret even from the rector; and it may serve at once to show the impolicy of secrecy, and the extent to which local authorities are distrusted, that my predecessor always had his misgivings on the subject. Though remarkable for the mildness and amiability of his disposition, he could never surmise any more innocent misapplication of this surplus, than that it was alienated from the church for the relief of the poor rate.