In his “Polynesian Researches” William Ellis (=15=) gives an interesting, though unfortunately too brief, account of the Tahitian practice of embalming. Among the poor and middle classes “methods of preservation were too expensive” to be used, but the body was “placed upon a sort of bier covered with the best native cloth” while awaiting burial (p. 399). “The bodies of the dead, among the chiefs, were, however, in general preserved above ground: a temporary house or shed was erected for them, and they were placed on a kind of bier ... sometimes the moisture of the body was removed by pressing the different parts, drying it in the sun, and anointing it with fragrant oils. At other times, the intestines, brains, etcetera were removed: all moisture was extracted from the body, which was fixed in a sitting position during the day, and exposed to the sun, and, when placed horizontally at night was frequently turned over, that it might not remain long on the same side. The inside was then filled with cloth saturated with perfumed oils, which were also injected into other parts of the body, and carefully rubbed over the outside every day” (pp. 400 and 401). “It was then clothed, and fixed in a sitting posture; a small altar was erected before it, and offerings of fruit, food and flowers, were daily presented by the relatives, or the priests appointed to attend the body. In this state it was preserved several months, and when it decayed, the skull was carefully kept by the family, while the other bones etc. were buried within the precincts of the family temple” (p. 401). Ellis makes the significant comment:—“It is singular that the practice of preserving the bodies of their dead by the process of embalming, which has been thought to indicate a high degree of civilization, and which was carried to such perfection by one of the most celebrated nations of antiquity, some thousand years ago, should be found to prevail among this people.” The whole of the circumstances attending the practice of this custom, and the curious ritual and the behaviour of the mourners, as described by Ellis, no less than the details of the process, in fact afford the most positive evidence of its derivation from Egypt. Ellis says “it is also practiced by other distant nations of the Pacific, and on some of the coasts washed by its waters.” “In some of the islands they dried the bodies, and, wrapping them in numerous folds of cloth, suspended them from the roofs of their dwelling-houses” (p. 406). Ellis notes the remarkable points of identity between the Tahitian account of the deluge and not only the Hebrew but also those of the Mexicans and Peruvians and many other peoples (p. 394).