Are the ordinary expenses and inconveniences of funerals generally severely oppressive to persons of the middle classes?—Very generally: it often occurs that a poor widow is crippled in her means through life by the expense of a funeral. An ordinary funeral, burial fees and all, will cost from 50_l._ to 70_l._, which will deprive her of 5_l._ a year from ten to fourteen years, besides the interest. Without any deductions of the solemnity, for how much less might such a funeral be performed?—For about 50 per cent. less. Indeed, I have proved that practically for some time past. Is not much of the accompaniments of funerals which, as at present conducted, are deemed part of the solemnity, questionable in its effect as well as appropriateness? Is it not the effect of custom, rather than any choice or wish of the parties?—Merely customary: the term used in giving orders is, “provide what is customary.” Are you aware that the array of funerals, commonly made by undertakers, is strictly the heraldic array of a baronial funeral, the two men who stand at the doors being supposed to be the two porters of the castle, with their staves, in black; the man who heads the procession, wearing a scarf, being a representative of a herald-at-arms; the man who carries a plume of feathers on his head being an esquire, who bears the shield and casque, with its plume of feathers; the pall-bearers, with batons, being representatives of knights-companions-at-arms; the men walking with wands being supposed to represent gentlemen-ushers, with their wands:—are you aware that this is said to be the origin and type of the common array usually provided by those who undertake to perform funerals?—No; I am not aware of it. It may be presumed that those who order funerals are equally unaware of the incongruity for which such expense is incurred?—Undoubtedly they are. What is the cost of porters, the men who bear staves covered with black?—The cost of the mutes varies from 18_s._ to 30_s._ In some cases of respectable persons, where silk scarfs or fittings, including hat-bands and gloves, are used, 5_l._ 5_s._ is charged to families for those fittings. To parties in moderate circumstances, two guineas would be charged for the fittings and the pay. What is the charge for the person who walks with a scarf?—The usual charge to a respectable family would be a guinea, besides fittings, scarfs, gloves, and hat-bands, which would altogether amount to about two guineas and a half for this man. What is the charge for the plume of feathers borne on the head before the hearse?—The charge for the feathers would be about two guineas; then there is the man’s gloves, scarf, and fittings, which make it about three guineas and a-half. What is the charge per man bearing batons?—The charge, including silk fittings, will be about 22_s._ each man.