through such customs, however generally they may be disliked. All isolated efforts to simplify the supplies and use of the goods and _materiel_,—all objections to the demands for them are exposed to the calumny that proper respect to the deceased is begrudged. A late right reverend bishop, who thought it a moral duty to resist an extortionate charge for such service, and he did so even in a court of law,—the well-intended, but isolated effort, was fruitless. Another reason for the impunity of the extortion is, that much of the funeral expenses are from trust-funds of the higher and middle classes, who influence the practice of the lower classes; and the trustees have but weak motives and means to defend them. In so far as the funeral expenses are concerned, such funds, as will appear in respect to the funds raised for burial amongst the labouring classes, are an exposed prey. § 49. If there be any sort of service, which principles of civic polity, and motives of ordinary benevolence and charity, require to be placed under public regulation, for the protection of the private individual who is helpless, it is surely this, at the time of extreme misery and helplessness of the means of decent interment. On inspecting the condition of the whole class of persons engaged in the performance of the service of undertakers, it may be confidently stated that the class who only act as agents, could not suffer, and must gain morally and socially, and ultimately pecuniarily by a change that would be beneficial to the public. No class can be otherwise than benefited by change, from an occupation in which they are kept waiting and dependent on profits which fall to them at wide and irregular intervals. Notwithstanding the immensely disproportionate profits of these persons in some cases, and the immense aggregate expenditure to the public, there appear to be very few wealthy undertakers. They are described by one of them, “as being some few of them very respectable, but the great majority as men mostly in a small grubbing way of business.” In this trade we have now the means of knowing to an unit, from the mortuary registration, the amount of service required; and we have some means of obtaining a proximate estimate of the number of persons engaged in its performance.