There are some houses in my district that have from 45 to 60 persons of all ages under one roof, and in the event of death, the body often occupies the only bed till they raise money to pay for a coffin, which is often several days. They are crowded together in houses situate in Off-alley, the courts and alleys opening from Bedfordbury, Rose-street, Angel-court, courts and alleys opening from Drury-lane and the Strand, and even in places fitted up under the Adelphi arches; even the unventilated and damp underground kitchens are tenanted. Of course the tenants are never free from fevers and diarrhœa, and the mortality is great. The last class live, for the most part, in lodging-rooms, where shelter is obtained, with a bed or straw, for from 2_d._ to 4_d._ per night, and where this is not obtainable, the arches under the Adelphi afford a shelter. In the lodging-rooms I have seen the beds placed so close together as not to allow room to pass between them, and occupied by both sexes indiscriminately. I have known six people sleep in a room about nine feet square, with only one small window, about fifteen inches by twelve inches; and there are some sleeping-rooms in this district in which you cannot scarcely see your hand at noon-day. How long is the dead body retained in the room beside the living?—If the person has subscribed to a club, or the friends are in circumstances to afford the expense of the funeral, it takes place, generally, on the following Sunday, if the death has occurred early in the week; but if towards the end of the week, then it is sometimes postponed till the Sunday week after, if the weather permit; in one case it was twelve days. In the other cases I have known much opposition to removal till after a subscription had been collected from the affluent neighbours; and in some instances, after keeping the body several days, I have been applied to to present the case to the relieving officer, that it might be buried by the parish. Amongst the Irish it is retained till after the wake, which “_is open to all comers_” as long as there is anything _dacent to drink or smoke_; but I must bear witness, also, to the frequent exhibition, in a large majority of the poor, of those affectionate attentions to the mortal remains of their relatives, which all are anxious to bestow, and which, notwithstanding the danger and want of accommodation, make them loth to part with them.