First, I believe that everything which cheapens the cost of burial, will conduce to such a result; for, among the poor, one considerable cause of procrastination must often be the immediate absence of money. The plan of conveyance and payment which I have suggested, would at least ensure you against any increase of this difficulty, and might readily be applied to diminish it. For, under such a system of single payment for grave and conveyance, it would be practicable, and, I think, most advantageous, to fix two prices, with a difference of at least five shillings between them; to charge the lower fee whenever the funeral should occur within eighty hours of death, the higher whenever this period should be exceeded. If, by the general adoption of the former alternative, the Cemetery receipts should be diminished in respect of artisan funerals, even to the utmost extent--say five or six hundred pounds per annum--this money, or much more, would have been advantageously expended in purchasing so great a reform. If, on the contrary, the immediate option of the working classes should be in favour of continuing a system so injurious to themselves and to their neighbours, there would be no injustice in leaving them the incumbrance of a cost, from which it would require only their own will to escape. The difference of price would soon be recognised as a municipal tax on delays of interment;--a tax, rendered legitimate by the public evil which it is designed to correct, and guarded against remonstrance, because any man may avoid it who will. And since the delays in question often arise in a passive habit of the people, founded on no deliberate intention or reason, I cannot but believe that a well-marked difference of fee would, as it were, startle the poor into considering the question, which would come to be of daily argument in their houses:--‘Is it worth while that our funeral cost should be increased by the amount of one or two days wages, in order that we may retain within our dwelling-rooms four days longer, that which every one tells us is hurtful to ourselves and to others?’ It has been suggested to me, that many delays occur owing to Sunday being considered specially as a funeral day among the labouring classes; that an equal distribution of burials over the week would be preferable to this waiting for a particular day; and that the closure of your Cemetery on Sundays might accordingly be beneficial for the purposes under consideration. Many arguments will doubtless occur to you, both for and against the desirability of Sunday interments; but this probably may be regarded as a point of detail, more fitly to be considered when your scheme is complete, or even when it has actually given you some experience of its operation.