It must unquestionably be a government measure in its management as well as its organization. If you have understood my evidence as recommending parochial, rather than a general administration, such was not my intention. I thought that I had left that point quite open. When I stated (2729) the alternative of cemeteries provided by the national funds, and by parochial taxation, I represented the unpopularity of the latter mode of taxation: and (in 2782) I suggested certain advantages to be derived from the more general and public administration. The Committee, however, who seemed to incline strongly towards the parochial system, went off in that direction, and the questions turned rather on the practicability of that system, and the manner in which it might be organized. Further reflection leads me to the strong conviction that the parochial system, even if there were no difficulties in forming the union of the smaller parishes for this object, could only furnish so loose and uncertain a superintendence over an affair of such magnitude, and requiring such constant vigilance, as to be altogether inadequate to the purpose. It is not easy, with their present burthens and responsibilities, to fill the parochial offices with men competent to the duty, and with sufficient leisure to devote to it. They are usually filled by men in business of some kind, with considerable sacrifice of their time, and of that attention which is required by their personal concerns. These duties, however are confined, onerous as they sometimes are, to their own immediate neighbourhood. But if we add to their responsibilities, the care of a remote and large churchyard, with all its complicated management, we impose upon them duties so arduous and so incompatible with their own interests and avocations, that the conscientious would shrink from undertaking them, and they would fall into the hands of a lower class of busy persons, anxious for notoriety, or with some remote view of advantage to themselves. It will be absolutely necessary to relieve the parish officers from a burthen which they cannot undertake without a sacrifice, which is more than can be expected from men engaged in business or in some of the active professions. Besides all this, the administration would be constantly passing from one to another; the objection to the whole parochial system, that a man no sooner learns the duty of his office, than he is released from it, would apply in a tenfold degree to an affair of such magnitude. The only way to secure the proper organization and conduct of a remote cemetery, would be by officers, judiciously selected, and adequately paid, who should devote their whole time to the business. Many of these objections, as the want of sufficient time without neglecting more serious duties, would apply to the clergyman of a large town parish, and if the cemetery be made