The subject which may next be presented for consideration is how far the pecuniary burthens may be reduced consistently with the sentiments expressed by Jeremy Taylor, who deems it “a great act of piety, and honourable, to inter our friends and relatives according to the proportions of their condition, and so to give testimony of our hope of their resurrection. So far is piety; beyond, it may be the ostentation and bragging of grief to serve worse ends. In this, as in everything else, as our piety must not pass into superstition or vain expense, so neither must the excess be turned into parsimony, and chastised by negligence and impiety to the memory of their dead.” § 113. It appears, from detailed inquiries, made of tradesmen of experience and respectability, who have answered explicitly the questions put to them, that the expense of the materials at present supplied for funerals admit of a reduction under general arrangements of, at the least, 50 per cent. The practical experience of these witnesses would justify a dependence on their testimony as to the possible reduction of expenses, especially in case the public feeling should be gained to change from the practice of having processions through the town to the practice of processions nearer to the cemeteries, by which the expenses of conveyance included in Mr. Wild’s estimate would be diminished. It is stated by the latter that the disposition evinced by the higher classes, is to reduce expensive trappings. He states:— Is it not an occurrence of increasing frequency amongst the respectable classes to express in their wills a wish to be buried plainly, and at moderate expense?—Yes, it is; and they sometimes fix sums. They fix such a sum as £150, where it has been usual to expend such sums as £400 or £500. Parties of respectability now begin to object to wearing cloaks and long hatbands. They are also beginning to object to the use of feathers, and to the general display. The system of performing funerals by written contract is also becoming very prevalent. It is so frequent with me that I must have some printed forms. Mr. J. Browning of Manchester, member of the large society alluded to, as comprehending 150,000 members, states that they have evinced similar tendencies. I have belonged to the Odd Fellows’ Society and to the Foresters’ Society, and have served office in both in this town, Manchester. I have belonged to them about 13 years. Do you find any alteration in the dispositions of the members of those societies in respect to the ceremonies observed and the array at funerals?—Yes, a very great alteration.