that the recess was coffin-shaped, so that when the parish coffin was not in use it might be placed upright in the place specially prepared for it. [Illustration: RECESS FOR PARISH COFFIN, YOUGHAL CHURCHYARD.] Respecting the parish coffin of Stockton-on-Tees, there is a note in the history of the town, by the Rev. John Brewer, and published in 1796. It is stated: "Soon after the Rev. Geo. Walker, vicar [1715], came to reside at Stockton-on-Tees, he was called upon to inter a poor person. When they came to the grave, the attendants were preparing to take the body out of the shell or coffin which contained it. He enquired what they were doing, and was informed that the same coffin was used for the funerals of the poor, and that this was intended to serve again. He insisted on its being put into the ground with the body; and, from this time, took care to prevent a repetition of such an act of indecency." During the visit of the members of the Yorkshire Architectural Society to Howden, on August 25th, 1885, an old oak parish coffin was inspected by them. It was much dilapidated, but on it could be traced the date, 1664. We have found in old churchwardens' accounts several entries relating to parish or church coffins. In the Vestry Book of St. Oswald, Durham, are the following items: "1614-15. Pd. for mendinge the bell wheele, and for makinge the coffins for to bringe the dead corpes to the church in ijs. Pd. for bordes for same xxd. Pd. for bread and drinke for workmen att that tyme iiijd." The same parish records for 1666-7 contain an entry as follows: "For a church coffin 14s." Parish coffins must have been very distasteful to the poor, for the humbler classes of England dearly love a display at a funeral. An epitaph in St. Michael's churchyard, Macclesfield, illustrates the weakness in this direction in our character. It reads as follows: "MARY BROOMFIELD, dyd 19 Novr., 1755, aged 80. The chief concern of her life for the last 20 years was to order and provide for her funeral. Her greatest pleasure was to think and talk about it. She lived many years on a pension of 9d. a week, and yet saved L5, which, at her own request, was laid out on her funeral." In the reign of George III., wars prevailed to an alarming extent, and extraordinary taxes were levied to obtain money to maintain the army and navy. Among the proposals made to raise further revenue was a tax on coffins, which gave rise to some keen epigrams. Here are a couple of examples. The first is by Mr. Evans, M.P., and dated Derby, July 6, 1791: "Taxed when we're born and when we die, Must coffins now a tax supply? In vain on earth we respite crave, Or seek a shelter in the grave!"