§ 50. The number of deaths per diem in the metropolis (inclusive of the death of those who die in the workhouses, whose interment being provided for by the parish and union officers, are not cases for every-day competition) is on an average of three years 114. The number of persons whose sole business is that of undertakers, whose names are enumerated in the Post-office Directory for the year 1843 for the metropolis is 275. Besides these there are 258 “undertakers and carpenters,” 34 “undertakers and upholsterers,” 56 “undertakers and cabinet-makers,” 51 “undertakers and builders,” 25 “undertakers and appraisers,” 19 “undertakers and auctioneers,” 7 “undertakers and house-agents,” 3 “undertakers and fancy cabinet-makers,” 2 “undertakers and packing-case makers;” making in all no less than 730 persons for the 114 deaths, or between six and seven undertakers waiting for the chance of every private funeral. But these are masters who, whether they act as agents or principals, have shops and establishments, and the list does not include the whole of them, as the Directory is not understood to include all the masters residing in bye-streets and places. Some have two and three funerals per diem, and some eight or ten; and it is apparent, even under the existing imperfect arrangements, the undertaker’s service might be better performed by forty or fifty than by the 275 principals, who have no other occupation, and whose establishments and expenses, as well as the cost of their own maintenance, must, if the business be equally distributed, be charged on little more than two funerals a-week. If the business be not equally distributed, and a minority have (as will have been perceived) a much larger share of the funerals than the rest, the majority will be the more severely driven, as they are in fact, to charge their expenses on a much smaller number of funerals. When the additional number of tradesmen of mixed occupations are brought as waiters for the chances of employment, the number of burials distributed amongst them all is reduced to 10 funerals to every master in 11 weeks, or less than one a-week each. It is stated, that much larger numbers than are named in the Directory retain the insignia of undertakers in their shop-windows, for the sake of the profits of one or two funerals a-year. They merely transmit the orders to the furnishing undertaker, who supplies materials and men at a comparatively low rate; and it is stated that the real service is rendered by about sixty tradesmen of this class, who compete with each other in furnishing the supplies to a multitude of inferior tradesmen, probably exceeding 1000, amongst whom the excessive profits arising from extortionate charges are thus irregularly distributed. The profits of these agents or second parties are often, however, divided with others by the system (which pursues the head of the family to the last) of corrupting servants for their “good