§ 233. If the whole of the arrangements for sepulture were begun _de novo_, the most eligible principle for defraying all the public charges, and perhaps most of those charges which are now private charges, would be, as respects persons of the lower and middle ranks, by annual payments approximating to an insurance. With the wealthy classes payment at the time of interment partakes of the nature of a legacy duty, and is then made most conveniently. With the lower and a large part of the middle classes of society, the death of an adult member of the family is frequently the loss of the most productive member of the family, which occurs at a time when the family has, in almost every case, incurred severe expenses for medical treatment during illness. The charges for interment and for the mourning which custom requires, then press most grievously. A large proportion of the middle and lower classes endeavour to alleviate this pressure by spreading it over long periods by means of insurance, and amongst others by such expensive and uncertain modes as those displayed in the regulations of burial clubs. The commutation of the charge of insurance into an annual charge would be a public insurance, possessing the advantages of superior security, and the means of superior efficiency as well as of economy. The chief obstacle that stands in the way of such an arrangement is the want of a machinery for the annual collection of such a tax. It has been proposed to throw upon the poor’s rates some of the additional charges supposed to be necessary, and, in the event of the change being made by means of numerous extra-mural parochial establishments, that certainly would be necessary. But the imposition of such a charge in such a mode as to follow the incidents of the poor’s-rates would be unequal and unjust. Large districts of cottage tenements, which are now, chiefly to the benefit of the landlords of those tenements and at the expense of the other rate-payers, exempted from poor’s-rates, would escape contribution, and it is precisely in such districts that the deaths are most frequent and the burial charges would be the most burthensome. Lodgers would extensively escape the charges; strangers and foreigners, and the fluctuating population in large districts, would escape them. If there were a machinery for collection, it is submitted that the most equitable mode of levying such charges would be, like those of a burial club, _i. e._ of the nature of a poll-tax, or burial dues payable, per head, on the number of persons inhabiting each house. These might be fixed for the whole community at a minimum rate, leaving it to the friends of the deceased to pay for any higher class of funeral which they think proper.