the service of the church; a fact which is sufficient to show that they are not dissenters themselves, nor seeking to conciliate dissenting objections. The congregational or independent denomination, to which I belong, have about 120 chapels in and around London, and I believe there is not more than a sixth part of them that have grave yards attached, and all those are not in the hands of trustees appointed by the people. But, as far as I know and believe, there are but very few of these open to the sweeping censures that have been pronounced upon them. At a recent meeting of the congregational ministers of the metropolis they resolved, “That this board will always hail with satisfaction the adoption of any efficient means to correct abuses connected with burial grounds, as well general as parochial, where such abuses are proved to exist;” and I trust that the character of dissenters in general for good citizenship, is sufficient to assure you that they will never permit their private interests to oppose any great measures for our social improvement that are really national in their spirit and design. As the sufficiency of the burial grounds existing within the metropolis does not properly come into question under the general conclusion that there ought to be none there, the only observation I at present submit upon the space of ground now occupied is that it would serve hereafter advantageously to be kept open as public ground. § 157. The well considered regulations then, give about 1452 common graves per acre for a town population. § 145. In the arrangements made for cemeteries belonging to a joint stock company, it is calculated that every acre of ground filled with vaults and private graves, will receive no less than 11,000 bodies. On the average size of coffins of 6 feet 3 by 1 foot 9, the common estimate is that the floor of an acre will receive 3,887 coffins laid side by side. § 158. Another calculation for the produce of a company’s cemetery, is that each grave will be 6 feet by 2 feet, or 12 square feet, or 3630 graves to the acre (which contains 43,560 square feet), and that every grave shall contain 10 coffins in each grave. Twenty-five shillings is charged for each coffin interred: hence each acre is calculated to produce, when filled (without reference to the public health), a gross sum of 45,375_l._ In one instance, where the burials in a company’s cemetery were five deep, the sales of graves actually made were at a rate of 17,000_l._ per acre, gross produce.