The object for which I would desire their institution, is exclusively that of receiving dead bodies out of the houses of the poor, in order to mitigate those evils which arise in prolonged retention of the corpse. That this object is in itself very desirable, and that under the prevalence of epidemic disease its accomplishment might be of urgent necessity, you will not doubt: and the responsibility for fulfilling it--or at least for giving all facilities to its fulfilment, is so distinctly imposed on you by the letter and spirit of the law, that you will probably wish to take measures accordingly. The extent, then, to which my information on the subject would lead me to recommend provision to be made, is this: I would advise that accommodation of an appropriate character (savouring in style rather of an ecclesiastical construction, than of the workhouse or dissecting-room) be arranged for the reception of fifty coffins. Tor this purpose I would suggest--not the building of several separate reception-houses within the City of London, in order to their being respectively adjacent to the portions of population which might use them,--but rather the establishment of one only, and that on the site of your Cemetery. Thus the conveyance of bodies which would take place under your auspices, might be made with greater economy, since it could work into the plan I have already suggested. The advantage of having only a single edifice (especially since its use is likely to be limited) and of including its superintendence in the general organisation of your Cemetery, cannot be questioned. And it seems to me, likewise, that a building designed for the reception of many dead bodies, cannot conveniently be established in the heart of the City. I would of course recommend that the use of this building should be entirely optional with the poor, and that its advantages should be allowed gratuitously to persons burying in your ground: so that any one who, in respect of his cemetery-fee, would be entitled to have a corpse conveyed thither for funeral purposes, might claim this conveyance as soon as he chose after the occurrence of death, and might have the coffin kept with all proper formalities in the reception-house, till the moment fixed for its interment. On further particulars connected with this part of your arrangements, I do not think it requisite at present to dwell; especially because, while I regard the establishment of a reception-house to be quite indispensable to the complete fulfilment of your new responsibilities, I still look upon it as an institution to be gradually developed in the course of years, and according to circumstances yet undetermined, rather than as something which ought at once to assume its permanent character and proportions. * * * * *