On such grounds as these, I cannot hesitate in renewing my report that the City of London is absolutely unfit to serve as a further burial-place for the dead; and this, whether by inhumation or in vaults, whether in parochial burying-grounds, or in those of other communities. Regard being had to the object of your reference, you would probably not desire me at present to enter on the ulterior questions of extramural interment. On such representations as I have made, the Court of Common Council (acting under the Metropolitan Act already referred to) has authority to determine in respect of the City of London, whether the existing places of burial, either from their insufficiency, or from their dangerousness to health, are so unfit for their purpose as to render it necessary that other burial-space be provided. Should they affirm this view, they can then ‘authorise and direct the Commissioners of Sewers of the City of London to exercise for the said City and Liberties all the powers and authorities vested in Burial-Boards under the Act.’ This course being taken, the Commission (subject to approval from the Secretary of State) will have authority to make all arrangements requisite for the final closure of burial-places within the City. In approaching the subject of extramural sepulture, with its innumerable details of inquiry, for site, for conveyance, and for burial--details which form the knowledge and experience of a special class of persons, the Commission may perhaps first consider whether works so foreign to their usual functions shall be undertaken by themselves directly, or shall be made matter of contract with existing Cemetery Companies, or other associations or individuals. Till this decision is made, it seems impossible to conjecture what topics you may wish to entertain, or within what limits the industry of your officers may most usefully be exercised. There are many very important parts of the subject with which it may hereafter become my duty to deal; but till the preliminary questions are settled, it would be idle to detain you with sanitary considerations belonging to a later stage of your inquiry. As my Report for 1849 had long been out of print, I subjoin an extract from it of so much as relates to the matter in hand.[92] [92] The passages here referred to form a separate section of the First Annual Report; and therefore need not be reprinted in this part of the present volume.--J. S., 1854. NOTE. _On considering the above Report, the Improvement Committee of the Commissioners (to whom the subject had been specially referred) at once resolved to report to the General Court that, in their ‘judgment, steps should be taken for closing the several burial-places within the City;’ and at the same time they desired that the Officer of Health would prepare for them his opinion on those ulterior arrangements which such closure might render necessary._ _The following Report was written accordingly._