I would therefore submit, that in your decision as to the site of your Cemetery, so soon as the indispensable conditions of appropriate soil are given, the first point to examine is accessibility; that the spot to be chosen should have, in addition to its carriage roads, the utmost facility of railway approach; and that, for those with whom small differences of price are an important consideration, you should be able to guarantee a rate of transport for coffin and mourners, not in excess of existing charges. From observation of arrangements which have lately been made with Railway-Companies by the Directors of Cemeteries, and from inquiry of persons engaged in such undertakings, I entertain little doubt that you might make a contract to the following effect with the authorities of any line convenient for your purpose--viz., that every day, at a fixed hour, there should be a train, or some portion of a train, exclusively adapted to the funeral purposes of the poorer classes; that for this train there should be issued funeral tickets, franking the conveyance of a coffin with some stated number of mourners, who should also be entitled to return; that the introduction of funeral traffic should be by a special entrance, and its exit at a special terminus. Such contract supposed,--in connexion with this funeral train, you might further arrange to maintain public hearses; which, at the option of persons concerned, and on due requisition being made, should convey any coffin from its former home to the railway terminus; and which again, if necessary, at the distal station, should complete its conveyance to the grave. This facility might even be extended, if the distances were considerable, to the similar conveyance of a certain number of mourners, with the undertaker in charge of their procession. Also, if desirable, it could no doubt be arranged, with a view to economy, that the undertaker’s responsibility for a funeral should terminate at the railway terminus, up to which he would have conducted it; and that its reception at the distal station should be entrusted to servants of your Cemetery, who would then fulfil all remaining duties in respect of it.