It must not be supposed that there has been no opposition to the conversion of graveyards into public gardens. Many owners have refused to allow it, and from time to time (though the times are now getting very few and far between) letters have been written to the newspapers pointing out the danger of admitting the public into them. But the burial-grounds are there—in the midst of crowded streets—whether we like them or no, and they become far more wholesome when fresh soil is imported, good gravel paths made, and the ground drained, and when grass, flowers, trees, and shrubs take the place of the rotting rubbish. A certain gentleman, somewhat well known, wrote on several occasions to the _Times_, arguing against the laying out of churchyards, and saying that a “blue haze” hung about a square in New York which once was a burial-ground. But no blue haze hangs about our gardens in London, children are born and bred by the hundred in those very kitchens whose “winders” look upon them, and they are of the utmost value as open spaces in all parts of the town. [Illustration: THE CHURCHYARD OF ALLHALLOWS, LONDON WALL.] On the other hand, every consideration should be shown for those whose objections to the transformation have been on sentimental grounds. In Appendix D will be seen the steps to be taken for laying out and throwing open to the public a disused churchyard or burial-ground, and from this those who are not already aware of it may notice two points—first, that any person interested in any particular tombstone has the right and the power to prevent such tombstone from being moved; second, that the inscriptions on the stones, and their exact positions in a ground to be laid out, are preserved in perpetuity in the office of the Registrar of the Diocese; whereas the actual inscriptions themselves on the tombstones, whether a ground is closed, or open, are daily becoming more defaced, and when it is closed there is no such record of them and no guarantee that they may not be broken, shifted, or stolen. Nor must it be imagined that the tombstones in all graveyard gardens have necessarily to be moved. It is only where they are standing so thickly that the ground cannot be laid out otherwise. In some places, such as Spa Fields, not a single gravestone existed when it came into the hands of the Association; in others, such as St. Mary le Strand, there were only a few and these already on the walls; while in others, again, such as Holy Trinity, Rotherhithe, there were so few that it was not necessary to get a faculty to remove them, but they were left _in situ_. There is rather an amusing tombstone at All Saints’, Poplar. It stands tall and solitary in the middle of a path, which could not be diverted because of other stones; and when the path was made this particular monument was left in the very centre. I think the best way of disposing of tombstones is by putting them against the walls, even if it necessitates two or three rows.