§ 110. The expense to the rate-payers of parishes for the transference of the interments to the suburbs would be necessarily very high; the expense of numerous separate parochial establishments, if only on the scale of the establishments for the performance of the funeral ceremony, and for such imperfect care of the ground as that given in those described would be, at the least, between 25 and 30,000_l._ per annum. The proposed regulation of the distance of cemeteries from human habitations—that they shall in every case be two miles, not from houses, but from the metes and bounds of London and Westminster, and “of any other city, town, or borough,” as defined by the Municipal Act, and “which shall contain more than 500 houses, the occupiers of which shall be rated to the relief of the poor more than 10_l._ or upwards,” appear to be made without any local examination, or reference to proper observations or experience.—Vide post, §§ 162, 163, and 164. The metes and bounds of several towns and places include common lands and sites, sufficiently distant from any collections of houses, to be the most eligible sites, and suitable soils for cemeteries, which according to the best ascertained rule, should be at distances proportioned to the numbers of inhabitants and probable burials, varying according to these numbers, from 150 to 500 paces. All unnecessary increase of distance must be attended with proportionately increased charges of interment to the poorer classes: arrangements for preventing an increase of the expense of conveyance of the remains to distant places of interment, though practicable under general regulations for large national cemeteries, would be impracticable on the plan of numerous places of interment with small separate establishments. Mr. Jeffryes, an undertaker, who chiefly inters the poorest classes in the Whitechapel district, where the _parochial_ interments are generally diminishing, was more particularly questioned on this topic. What has been your experience in respect to the interment of people of the working classes at cemeteries, and at a distance from their residence, as compared with burials near their residence? At what cemeteries have you interred persons?—At Mr. Barber Beaumont’s cemetery, which is about a mile and a half from Whitechapel; and also at the cemetery which is at the Cambridge Heath, Cambridge Road. I have attended, but not on my own account, funerals at all the other cemeteries—Highgate, Kensal Green, and others.