Are they so even when the funerals are provided by burial societies, and made the subject of special attention?—In benefit societies and burial clubs there is generally a certain sum set aside for the burial, which sum is, I consider, frequently most extravagantly expended. This arises from the secretary, or some other officer of the club being an undertaker. When a death takes place the club money is not paid directly: it is usually paid on the club or quarterly night following. The member dying seldom leaves any money beyond the provision in his club to bury him, consequently the widow or nominee makes application to the secretary, who tells her that he cannot give any money to purchase mourning for herself and family until the committee meets; this may be three months after the death; but, says the secretary, “give me the funeral, I will advance you a few pounds upon my own account;” so that the widow is obliged to submit to any charge he may think fit to make. I do not mean to be understood that this is always the case—I am sorry to say it is of frequent occurrence. In general, are not the expenses of burial in the Dissenters’ burial-grounds less than those of burial in the grounds belonging to the Established Church?—On the average one-third less. On the occasion of burial in Dissenters’ burial-grounds, is any question ever raised as to whether the deceased was a subscribing member of the community to which the grounds belong?—No question is ever asked. Of corpses of the labouring classes whom you yourself have buried in the burial-grounds of Dissenters, how many will have been of subscribing members of the community to which the grounds belong?—Not one in twenty. Then the preference arises from the greater cheapness of the burial in those grounds?—Yes, and the greater convenience. The burial, instead of being fixed at one particular hour, as in cases of burials in the Church, may be had within a range of three hours. This convenience has a great influence on the choice of places of burial. Have burials in the Dissenters’ grounds been increasing of late?—Very much: their places of burial are in general no better; they are, indeed, in some instances worse than the grounds belonging to the parish churches, but they would, probably, have enlarged and improved them, and, at the rate at which they have proceeded, they would soon have three-fourths of all the burials;—chiefly on account of the increased cheapness and accommodation attendant on their burials.