These “ceiling cloths” are utter abominations, and, even when their untidy appearance is ameliorated by subdividing the cloth into a number of small panels, the improvement is purely one of appearance, and in no way diminishes their sanitary defects, so that no effort should be spared to induce landlords to replace them with match-boarding or any material that will shut out the emanations from the thatch and its inhabitants. For some reason, the lath-and-plaster ceilings and partitions, so commonly used in Europe, are never employed in Indian house-building. It is difficult to understand why this is so, as the natives are skilful plasterers, and there would be no difficulty whatever in teaching them this particular application of their trade, which would be a valuable and inexpensive expedient in this and a number of other cases. Tiles of the old-fashioned sort present few of the advantages of thatch, and most of its disadvantages, besides numerous special objections of their own, but these remarks do not apply to roofs formed of large tiles of European patterns laid on a properly graded framework of squared battens. To these latter the only objection is that they let in too much heat unless they are supplemented with a tolerably substantial ceiling; and the same remarks apply even more to corrugated iron, but both these materials, and especially tiles, are excellent materials for verandahs, especially those of upper stories, where weight is a consideration. Corrugated iron, however, is scarcely tolerable in extreme climates unless it is actually doubled, and the most scientific way of doing this is to form a ceiling of corrugated iron of a thin gauge screwed _up_ to light joists and painted white below. On the upper surface, should be spread about an inch of dry sand, to retain which it is necessary that any ventilation openings should be protected with a wooden edging. The outer roof should be of stouter gauge, and must of course be pitched at an appropriate slope, and it is of the first importance that the space between the two roofs should be freely ventilated by large openings placed at the apices of the gables, but these openings should be secured against the entry of birds and cats by means of wire netting, and all other openings by which they can enter should be carefully closed with plaster. The coolness of a roof so planned depends largely on the thickness of the layer of dry sand, and, provided the joists that carry the sheets are fairly strong, there is no difficulty in raising this to even a couple of inches. The preceding materials all have the disadvantage that they must be pitched at a considerable slope, and hence cannot be used as a platform for sleeping on.