Something likewise must be added for such mainways as will be wanted along various lines of the burial-ground, for the carriage traffic which belongs to funeral ceremonies among the richer classes of society, and for other like purposes. Further, I dare say you would think it inexpedient that your Cemetery should be entirely without decoration and elegance. Fifty-four acres of head-and-foot stones, or the same extent of bare mounds, might vulgarise even the aspect of death. By the judicious introduction of trees and turf and shrubs, of bends and undulations, you would probably seek to interrupt the long perspective of so many tombs, and, by these artificial resources of planning and planting, to enhance the native solemnity of the spot. Amid such ornamental portions of your ground might be scattered irregularly the various sites of exceptional interment,--family graves, personal graves in perpetuity, long leasehold graves, and the like; and the interposition of these large portions of comparatively un-occupied soil, with as much appropriate vegetation as could conveniently be introduced, might not only allow much tasteful decoration of the ground, but would likewise conduce to the healthful accomplishment of those purposes for which the Cemetery is established. In respect of these and many other details of your plan, you will doubtless be guided by the direct and responsible advice of men specially skilled in the subject. I have, therefore, confined myself to the mention of those points which may determine your judgment merely as to the quantity of land required for your purpose. Without offering any opinion as to the possible claims of non-resident parishioners, on which liability I would again suggest your obtaining a legal opinion; and without pretending to advise what allowance should be made for purely decorative purposes; I may yet conclude from such information as I have collected, that, with a hundred acres of suitable soil at your disposal, you would be amply able to meet all legitimate burial-requirements of your population in perpetuity, and would likewise (for many years at least) have a considerable excess which might be applied to the uses of ornamental arrangement.