The law of the state of California provides only for the disposal of the dead by burial; therefore the society is now making the greatest efforts to induce the legislature to enact a law authorizing cremation, leaving the people free to choose as to the disposal of their dead between the two methods. At the last annual meeting of the society, the secretary stated that the society now numbers 113 members, of which six are ladies. One of the original members died, another left the society, which makes an increase in membership of 62 persons. The San Francisco Cremation Company was incorporated on the 10th of September, 1885, with 117 stockholders, representing 214 shares at $50. The capital stock is $25,000, divided into 500 shares of $50 each. The object of the company is to erect a suitable crematorium for the immense population of the great city at the Golden Gate. A lot has been purchased, and a crematorium will be erected capable of incinerating 40 bodies a day. The officers of this company are: Judge E. D. Wheeler, president; S. Henderfelt, Jr., vice-president; Max Levy, temporary treasurer and recording secretary; George E. Voelkel, corresponding secretary; C. W. Banks, General Cobb, E. O. Denicke, W. T. Trelan, Jr. A cremation company was organized at Los Angeles, Cal., in the early part of September, 1885, with 152 members, of which 12 are ladies. This company intends to build a crematorium as soon as $6000 have been subscribed. Cremation companies were also recently founded at Sacramento and Stockton, Cal. The Davenport (Iowa) Cremation Society was formed on the 17th of February, 1885, and is still in existence. It counts about 120 members. It was founded to “enlighten the people on the subject of cremation.” The annual dues are $1. The Northwestern Cremation Society of Davenport may be regarded as an offspring of the above. At a meeting held in April, 1885, a committee was appointed to obtain subscriptions for the purpose of building a crematorium. The committee reported May 6 that 100 shares, at $25 a share, had been subscribed. At this meeting a committee was instructed to draft articles of incorporation, to be acted upon at a future meeting; and another committee was appointed to ascertain the cost of cremation furnaces. The committee reported on June 30; and the stockholders then proceeded to elect the directors of the organization. On the 3d of July, the board of directors elected the officers: H. H. Andresen, president; C. Stoltenberg, vice-president; F. G. Clausen, secretary; F. T. Blunck, treasurer. The capital stock of this company is $25,000, divided into 1000 shares of $25 each. The stock is payable at such time or times as the board of directors may determine. Four thousand three hundred and fifty dollars have already been subscribed. A committee has been appointed to purchase a lot, and the crematorium will probably be erected in the course of this year.