One of the oddest customs in Buenos Aires is that relating to funerals and the burial of the dead. In this city funerals are great functions and the average burial is a very expensive affair. The undertakers advertise their business much as merchants advertise their dry goods. Each one will state how much more he will furnish for his money than his competitor, and praise the caskets which he will furnish and style in which he will conduct the funeral. These are provided in first, second and third class. A first-class funeral is a very imposing occasion. The hearses provided are the most ornate I have ever seen. They are always black, drawn by black horses, and the woodwork is made of carved ebony in very intricate design. Coachmen and footmen, both in the same sombre black livery, are provided, and many coaches follow the hearse, also provided with a coachman in mourning dress. Then again the newspapers will be filled with advertisements of families giving an invitation to their friends to be present at the funeral, also announcing the masses which are given from year to year on the anniversary of the funeral, and inviting their friends to be present at this solemn service. At the church servants will be posted at the door to receive the cards of those who go in, or those who send their regrets, the same as they would at any other social occasion. By scanning the papers the Argentinians keep track of the masses said for their friends. The Argentinians are very respectful toward funerals, and every one will reverently bare his head as a cortege passes by. The expense of conducting the business of this great city runs into big figures. For the year 1909 the total sum was about thirty million dollars, but the resources were in excess of this amount. In addition to some property tax there are many special imposts, such as tax on advertising permits, building permits, slaughterhouses, markets, cemeteries, street cars, carriages, etc. The national lottery pays a certain proportion of its receipts into the municipal coffers, and the race courses also contribute. The liquor license is small, and as a result the number of such establishments where intoxicants are sold is very large, although saloons or bars after the American or English fashion are found only in the business districts. _Lecherias_, or milk shops, are very numerous, and thousands of gallons of milk are sold over the counters by the glass. Frozen milk takes the place of ice cream at these establishments, which are very neat and cleanly. The police force numbers nearly five thousand, or about one to every two hundred and forty persons. The fire department has numerous stations and is well organized. There are both a national and a municipal department of hygiene, which have control over all municipal sanitation. The efficient work of these organizations has brought down the death rate to where it will compare very favourably with the other large cities of the world.