In compliance with an order of the Health Committee, I have examined as fully as circumstances would allow into the requirements of the City of London in respect of burial accommodation, and the result of my inquiry obliges me to express my conviction, that the City can no longer with safety or propriety be allowed to furnish intramural interment to its dead. In all those larger parochial burying-grounds where the maintenance of a right to bury can be considered important,--in all such, and in most others, too, the soil is saturated and super-saturated with animal matter undergoing slow decomposition. There are, indeed, few of the older burial-grounds of the City where the soil does not rise many feet above its original level, testifying to the large amount of animal matter which rots beneath the surface. The vaults beneath churches are, in many instances, similarly overloaded with materials of putrefaction, and the atmosphere, which should be kept pure, and without admixture for the living, is hourly tainted with the fœtid emanations of the dead. For the most part, houses are seen to rise on all sides in immediate contiguity to the burial-ground, forbidding the possibility of even such ventilation as might diminish the evil; and the inhabitants of such houses complain bitterly, as they well may, of the inconvenience which they suffer from this confined and noxious atmosphere. * * * * * With respect to burial in vaults, which prevails to a very great and dangerous extent in this City, I may observe that, among persons who are ill-informed on the subject, there exist erroneous notions as to the preservation of bodies under these circumstances. They are supposed, from the complete closure of their coffins, to remain unchanged for ages, like the embalmed bodies of Egypt and Peru; or at least--if perhaps they undergo some interior and invisible change (as the chrysalis within its sheath) that there is no interference with the general arrangement, no breach in the compactness of the envelope. Nothing can be less correct than this supposition.