§ 46. Mr. Dix, an undertaker, who inters from 800 to 1000 persons annually, of whom about 300 are of the class of independent labourers, being questioned on this topic, stated as follows:— The lowest average expense of a poor man’s burial, from extensive evidence, is stated to be about 5_l._; but that is where it is done, as it usually is, second or third hand. I frequently perform funerals three deep: that is, I do it for one person, who does it for another who does it for the relatives of the deceased, he being the first person applied to. The people then generally apply to the nearest person?—Yes, they do. Everybody calls himself an undertaker. The numerous men employed as bearers become undertakers, although they have never done anything until they have got the job. I have known one of these men get a new suit of clothes out of the funeral of one decent mechanic. § 47. The conclusions in respect to the unnecessary expense of funerals appear to be applicable, with little variation, to the most populous provincial towns. In the rural districts the expense of funerals of the class of gentry appears to be even more expensive. In most of the provincial towns the expense of the funerals of the more respectable class of tradesmen does not appear to be much less than in London. In Scotland, the expenses of the funerals of persons of the middle classes appear, from a communication from Mr. Chambers, to vary from 12_l._ to 25_l._ In Glasgow the expenses of funerals of persons of the middle class appear to vary from 12_l._ to 50_l._