=The Direct Incision.=—Sometimes before the body is embalmed or a day or two after the body has been embalmed, there is a distention of the abdominal wall indicating gases and there may or may not be purging from the mouth and nose. From the great number of cases that have been posted in our anatomical laboratories, it has been found that the gas that has accumulated is as a rule located in either the stomach, the transverse colon, or the colons in general, but rarely in the small intestines to the extent that it would do much damage. By the use of the direct incision, make a cut with a sharp scalpel, about three inches long in the median line of the body over the abdomen. Start the cut about one inch below the ensiform process of the sternum and cut toward the navel. After a cut has been made three inches in length on the skin, direct the scalpel downward so that it enters the abdomen. Place the index and second finger in the incision thus made pressing the organs from the abdominal wall, and carefully cut upward between the two fingers. This will prevent the operator cutting any of the underlying intestines. The incision having been made, it is evident now that the part containing the gas will come up into the incision. If the stomach contains the gas it will come up, if the transverse colon contains the gas it will come up, but that makes no difference, for it is the part with the gas that the operator is after. Usually the transverse colon will be the first to come up into the incision, now take hold of the part with your artery forceps and with a pair of scissors make a clip through the wall, this will let the gas escape. Do not let the gas escape into the room not deodorized, so place over the hand quickly after you have made the clip, a towel, or absorbent cotton that has been saturated with formaldehyde, this will both deodorize and disinfect the gas. Keep hold of the part until all the gas has escaped, and then pick up the arterial tube and inject a small quantity of fluid in the colon, and then sew up with the circular stitch. Then locate the stomach, which can easily be found if it contains gas and treat it in the same way, relieving the gases and then placing a small amount of fluid inside. Treat the other several parts of the intestines in the same way if gas be present and it is remarkable how quickly the abdomen sinks to its normal level. After this has been done place hardening compound or common salt in the cavity, and placing a layer of absorbent cotton in the abdomen under the incision, sew up neatly.