The cemetery of Père la Chaise is on a height commanding a view of Paris and of the whole extent of country from Vincennes to St. Cloud. Le Père la Chaise was confessor to Louis XIV. and sometime proprietor of this large field, now the burying-ground of a great proportion of the population of Paris. It is laid out, with due regard to the irregularity of the ground, in walks and allées; and the care of adorning and planting is left to the relations and friends of the deceased here interred. It is adorned with tombs and monuments, some of which display more taste than is usually brought to such designs: around these tombs are planted poplars and cypresses, roses and jasmines; and thus the quarter where the rich are buried, (for even here "the people of quality flock all together,") has the air of a pretty shrubbery. The price of so much land as may suffice for one corpse is now three hundred francs, and the ground, with whatever may be erected upon it, becomes the property of "heirs and assigns for ever." The money so raised is, I believe, applied to the maintenance of infirmaries or other public charities. That part of the cemetery where the poor, or those who do not buy their graves, are buried, is dug very deep on the occasion of each interment: the ground is taken up regularly; and it is supposed that the bodies first buried will be reduced to earth before it shall be necessary to dig over the same ground a second time. Such is, by law, the mode of sepulture throughout France: no one can be buried in a church, nor even in his own garden or field, unless at a certain distance from all habitation; and cemeteries, regulated like that of Père la Chaise, are every where provided. These burying-grounds are to be restored to cultivation, wholly or in part, as the case may require, during the time necessary for the complete rotting of the bodies beneath; a space of fourteen years, says Hamlet's grave-digger, for "all but your tanner:" this however must depend more on the nature of the soil than on the former occupation of the persons deceased; but Shakspeare is allowed to jest on every subject.