Arrangements to the above effect would be much simplified in working, and their general adoption much promoted, if all disbursements for funeral tickets, and for such other facilitations of conveyance as I have adverted to, were made by your Burial-Board,--their cost to be included in an uniform Cemetery fee; so that the friends of the deceased, after paying for his grave, should, without further payment, be entitled, if they desired it, to claim conveyance for his coffin from home to the Cemetery, and for themselves (in stated number) by a funeral ticket, at least for the railway portion of their transit. Thus to have one single and inclusive price for all that belongs to the new system--for the extramural grave, namely, and for conveyance thereto, would enable your Burial-Board to maintain its total cost at a level within reach of the poorer classes, and probably below that of existing prices. In addition to what I have here suggested, there are many other steps which might be taken, if unforeseen circumstances should render them necessary, to diminish the pressure of new burial-charges on the poor. Time will develop, better than one can foretell, the exact operation of our reformed system; and for such inconveniences as it may bring, you will have no difficulty, I think, in finding appropriate cures. Nor could it be otherwise than easy, if you thought it desirable, to extend to the comparatively few funerals of wealthier classes which occur from within the City of London, those same arrangements for facilitating conveyance, which I have here deemed it requisite to consider only in their relation to the poor. For the latter, it has seemed indispensable that your scheme should provide assistance, equivalent at least to the difficulty which its adoption must occasion them. Beyond this, I believe you would wish to disturb as little as possible the ordinary routine of interment; and I have aimed, therefore, at suggesting assistance only in such kind, and in such degree, as may least interfere with any interests of trade, least derange any established habits, least offend any prejudices of the people. * * * * * III. There is no part of the subject which I have considered with more anxiety than that which relates to delays of interment, and to the prolonged keeping of dead bodies in the rooms of their living kindred. Evils arising in this source are unknown to the rich. Soldered in its leaden coffin, on tressels in some separate and spacious room, a corpse may await the convenience of survivors with little detriment to their atmosphere.