Among the first days of my residence in Bilbao, I visited the new cemetery, the model of which is worthy of being adopted in other places. This _Campo Santo_ has been inclosed in consequence of a quarrel between the Franciscan Convent and the Chapter of Bilbao, respecting the dues of burial, in a place to which both claimed right; and the Corporation completed the new cemetery, at an expense of not less than 30,000_l._ The gateway is beautiful and chaste, with this appropriate inscription over it: “Cada Paso, que vais dando Por la senda de la vida Mas y mas os va acercando Mortales, á la partida, Que en vano estais evitando.” The design of the _Campo Santo_ is this: a square area of about six acres is surrounded by a covered arcade, supported by doric columns; the back of the arcade is an immense wall of brickwork, in which there are four rows of spaces for coffins, the opening one yard square, and six feet and a half long; into this, the coffin is deposited; the spaces which are not occupied are slightly closed up; and a ring in the centre, shews that they are vacant. When a coffin is deposited, the opening is built up with brick and lime, and a stone or marble slab, fitted into it, records the name of the buried. The cemetery is fitted to receive 3000 dead--a great number for so small a space; and the area beyond the arcade, is tastefully laid out as a garden and shrubbery. Besides the inscription I have noted down, there are several others that struck me as being beautiful and well chosen. The following particularly, over the inner-gate, is striking:-- “Deten sus pasos inciertos O Caminente! repara, En que esta Puerta separa A Los vivos de los muertos.” Which may be freely translated:--“Stop, thoughtless wanderer! and reflect,--this gate separates the dead from the living.”