Pennant, a very keen observer, noticed a similar custom in the Highlands of Scotland 140 years ago, where "the friends lay on the breast of the deceased a wooden platter containing a small quantity of salt and earth separately and unmixed; the earth an emblem of the corruptible body; the salt an emblem of the immortal spirit." There are several superstitions in West Wales concerning salt, but shall refer to the subject in another chapter. It was once the custom in Wales to make the sign of the cross on the dead body or a cross was placed at or near his head; and though the ceremony was discontinued long ago, we even now occasionally hear the old saying, "Mae e dan ei grwys" (he is under his cross), when a dead body is in the house. As a rule in West Wales, coffins are made of oak, but poor people are satisfied with elm, and the corpse is placed in it, covered in a white shroud, but good many are buried in their best clothes, both at present and in the past, and a writer in "Bye-Gones," 1888, says that in an old book in Tregaron Vestry, dated 1636, he found that it was the rule of the Parish at that time to bury paupers without a coffin, and they were to wear their best apparel, and best hat; the charge for burial was two-pence; if any were buried in a coffin they also were to don their Sunday best, and the charge for their burial was 2s. 6d. To bury the dead in their best clothes instead of a shroud is a custom that has been continued in Wales till the present day by some, but not without a coffin; but it seems to have been a common practice to bury paupers, and those who were in very poor circumstances, without a coffin till about 200 years ago and even at a later date, as the registers of some of the old Parish Churches prove. It was also customary in former times to "bury in woollen"--that is, in a shroud made of woollen material, and the eminent Antiquarian, Mr. John Davies, of the National Library, has found out "that this was the practice in the Parish of Llandyssul in the year 1722. Undoubtedly, burying in woollen was in vogue for some generations and a statute of the time of Queen Elizabeth provided that it should be done in order to encourage the flannel industry; and an Act of Parliament was passed in the reign of Charles the Second to promote the sale and use of English wool, and there was once a penalty of £5 for burying in a shroud not made of wool. On the appointed day for the funeral, a large concourse of friends and neighbours come together at the house of the deceased, and all are welcomed to partake of food, as the Welsh people have always been remarkable for their hospitality on melancholy as well as joyful occasions.