In how many cases of funerals will there be “the second profit?”—In nearly two-thirds of the cases of burial in the upper classes. Is the same observation applicable to the funerals amongst the middle classes?—Yes; I think in nearly the same proportion. How much of the profit will be the profit of the upholsterer?—Nearly half: if the funeral costs 50_l._ to the upholsterer from the undertaker, it will cost about 100_l._ from the undertaker to the family. Is there much credit given in the business to respectable families?—Not much; for as soon as letters of administration are taken out the funeral expenses are discharged. The average expense of the funeral of an adult of the labouring class being about 4_l._, exclusive of the burial fees, and that of a child about 30_s._, what may be stated to be the ordinary expense of the funeral of a tradesman of the lowest class, as ordinarily conducted?—Of the very lowest class—of a class in condition not much beyond that of a mechanic, the funeral expenses might be from 10_l._ to 12_l._ What would be the ordinary expense for the funeral of a child of a person of this class?—The ordinary expense would be about 5_l._ What would be the ordinary expense of the funeral of a tradesman of a better class?—From 70_l._ to 100_l._ What do you consider would be a low average for the ordinary expense of the whole class of tradesmen’s funerals?—About 50_l._ would, I consider, be a low average for the whole class. What may be considered the average of ordinary expenses of the funerals of children of the class dying below 10 years of age?—About 14_l._ Might 100_l._ be taken as the average expense of the funeral of a person of the condition of a gentleman?—No; they range from 200_l._ to 1,000_l._ I think that 150_l._ would be a low average. What may be considered the ordinary expense of the funeral of a child of this class?—About 30_l._ would be the average. What may be the ordinary expense of the funerals of persons of rank or title?—The expense varies from 500_l._ to 1500_l._ A large part of this expense has, however, commonly been for the removal of the remains from town to the family vault by a long cavalcade moving by very slow stages; but the conveyance by railway makes as much as 500_l._ difference in the expense of a funeral of this class. What may be the average expense of the funeral of a child of this class?—About 50_l._ Do you believe it to be practicable, by proper regulations, greatly to reduce the existing charges of interments?—Yes; a very great reduction indeed may be made, at least 50 per cent. May it be confidently stated that under such reductions, whatever of respectability in exterior is now attached to the trappings, or to the mode of the ceremony, might be preserved?—Oh, yes; I should say it might, and that they could scarcely fail to be increased.