Under an act of 1879 the district council have power to provide and maintain a cemetery either within or without their district, and they may purchase or accept a donation of land for that purpose. The provisions of the Cemeteries Clauses Act 1847 apply to a cemetery thus provided. These cannot all be referred to here, but it may be noted that no part of the cemetery need be consecrated, but that if any part is, such part is to be defined by suitable marks, and a chapel in connexion with the Established Church must be erected in it. A chaplain must also be appointed to officiate at burials in the consecrated portion. The power to provide a cemetery under the act under consideration must not be confounded with that of providing a burial ground under the Burial Acts. These acts will be mentioned later in connexion with the powers of parish councils, for in general they are adopted for a parish, part of a parish or combination of parishes, and are administered by a burial board, except where that body has been superseded by a parish council or joint committee. It may be mentioned, however, that under the Local Government Act 1894, where a burial board district is wholly in an urban district, the urban council may resolve that the powers, duties and liabilities of the burial board shall be transferred to the council, and thereupon the burial board may cease to exist. And it is provided by the same act that the Burial Acts shall not hereafter be adopted in any urban parish without the approval of the urban council. The distinction between a burial ground provided under the Burial Acts and a cemetery provided under the act of 1879 is important in many ways, of which one only need be mentioned here--the expenses under the Burial Acts are paid out of the poor rate, while the expenses under the act of 1879 are paid in an urban district out of the general district rate, the incidence of which differs materially from that of the poor rate, as will be seen hereafter. Highways.