The parochial church at Bernay is uninteresting. The sculptures, however, which adorn the high altar, are relics saved from the destruction of the abbey of Bec. The Virgin Mary and Joseph are represented, contemplating the infant Jesus, who is asleep. The statues are all of the natural size. We saw many grave-stones from the same abbey, nine or ten feet long, and covered with monumental figures of the usual description, indented in the stone. These memorials were standing by the side of the church door, not for preservation, but for sale! And at a small chapel in the burial-ground near the town, we were shewn twelve statues of saints, which likewise came from Bec. They are of comparatively modern workmanship, larger than life, and carved in a good, though not a fine, style. In the same chapel is kept the common coffin for the interment of all the poor at Bernay. The custom of merely putting the bodies of persons of the lower class into coffins, when they are brought to the burial-ground, and then depositing them naked in their graves, prevails at present in this part of France as it did formerly in England.--In a place which must be the receptacle for many that were in easy, and for not a few that were in affluent, circumstances, it was remarkable that all lay indiscriminately side by side, unmarked by any monumental stone, or any sepulchral record.--Republican France proscribed distinctions of every description, and those memorials which tended to perpetuate distinctions beyond the limits of mortal existence, were naturally most unpardonable in the eyes of the apostles of equality. But doctrines of this nature have fallen into disrepute for more than twenty years; and yet the country church-yard remains as naked as when the guillotine would have been the reward of opposition to the tenets of the day. There are few more comfortless sights, than such a cemetery: it looks as if those by whom it is occupied regarded death as eternal sleep, and thought that the memory of man should terminate with the close of his life. However unlettered the muse, however hackneyed the rhyme, however misapplied the text, it is consolatory to see them employed. Man dwells with a melancholy satisfaction upon the tomb-stones of his relations and friends, and not of them alone, but of all whom he has known or of whom he has heard.--A mere _hic jacet_, with the name and years of him that sleeps beneath, frequently recals the most lively impressions; and he who would destroy epitaphs would destroy a great incitement to virtue.--In other parts of France tomb-stones, or crosses charged with monumental inscriptions, have re-appeared: at Bernay we saw only two; one of them commemorated a priest of the town; the other was erected at the public expence, to the memory of three gendarmes, who were killed at the beginning of the revolution, and before religion was proscribed, in the suppression of some tumult.