It is remarked by travellers, that the Turks pay more attention to the accommodation of the dead than of the living; and hence the number and extent of the places they provide for their reception. Their city is scarcely approached at any side but through receptacles for the dead. Besides the vast cemetery at Scutari, there are several beyond the walls of Constantinople; and two, of great extent, on the peninsula of Pera. The first object of a Turk’s attention, in forming a cemetery, is a beautiful site; hence they all occupy positions commanding the best prospect, either of the Bosphorus or the Golden Horn. The isthmus which connects Pera with the country, is entirely covered with tombs, where Greeks, Armenians, Franks, and Turks repose in their respective burying-grounds, which are but continuations one of the other. The Jews alone preserve their exclusive character, and even in death will not approximate to other people. Their grave-yard lies at Hasskui, at a considerable distance. Overhanging the Bosphorus, on the isthmus, is one great cemetery of the Turks, embosomed in cypress, which the rays of the sun never penetrate, and resembling in every particular that at Scutari. On the other side is a second, overhanging the harbour, and, though called by the French _Petit Champ des Morts_, and by the English, after them, the “Little Burying-ground,” is of immense extent, covering an area nearly as great as either of the former. It is not, however, distinguished by the same solemn characteristics. Lying between the various suburbs of Pera, it is intersected by avenues, which are constantly thronged by passengers like public streets; and this moving picture of life abstracts much from the solemnity of death, which the secluded solitude of others so strongly impresses. Here it is, therefore, that Franks often witness the ceremonies of Turkish funerals, without that intrusion so offensive to Turks in the less public cemeteries.