The causes which influence this practice amongst the greatest number of the population appear to be, first, the expense of funerals—next, the delay in making arrangements for the funeral,—the natural reluctance to part with the remains of the deceased, and occasionally a feeling of apprehension, sometimes expressed on the part of the survivors, against premature interment. The expense of interments, though it falls with the greatest severity on the poorest classes, acts as a most severe infliction on the middle classes of society, and governs so powerfully the questions in respect to the present and future administrative arrangements, and involves so many other evils, as to require as complete an exposition as possible of its extent and operation. The testimony of witnesses of the most extensive experience is of the following tenor in London and the crowded town districts of England. Mr. Byles, the surgeon, of Spitalfields, in reference to the delay of interments, states— The difficulty of raising the subscription to bury the dead, is I apprehend one chief cause of the delay. When, in the instance of the death of a child, I ask why it cannot be interred earlier, the usual reply is, we cannot raise the money earlier. Mr. Wild, the undertaker, states— The time varies from five to twelve days. This arises from the difficulty of procuring the means of making arrangements with the undertaker, and the difficulty of getting mourners to attend the funeral. They have a great number to attend, neighbours, fellow-workmen, as well as relations. The mourners with them vary from five to eight couple; it is always an agreement for five couple at the least. One of the witnesses of the labouring classes, who had acted as secretary to an extensive burial society, gives the following account of the causes which operate to produce the delay. What is the average length of time they remain unburied?—Never less than a week. If they die in the middle of the week they are generally kept until the Sunday week. I have known instances, however, where they have been kept as long as a fortnight. What have been the causes of this retention of the body?—In general it has been the want of money to defray the dues. In some cases, however, the widow has been reluctant to part with the corpse. In what proportion of cases has this occurred?—It may have been in one case in thirty, as far as I can recollect.