With regard to the amount of land necessary for a cemetery, Dr. Parsons calculates that about a quarter of an acre of land for every thousand of the population of the community to whom the cemetery belongs, is the “usually estimated minimum,” but this is far too small a proportion even for a cemetery possessing every advantage, and he further states, “The desirability of providing more than this bare minimum of space is obvious, and is generally recognized.” It must be remembered that as a rule, quite one-sixth of the total area of a cemetery is taken up by the roads, paths, ornamental grass or beds of flowers and shrubs, the chapels, mortuaries, lodges, &c., and sufficient width should be allowed between each grave space to permit every grave being reached without trampling on others: a standard of 110 burials per acre has sometimes been taken, but this appears to me to be rather a small one. In laying out ground for a cemetery, the following are some points that require careful attention: (1.) The position of the entrance or entrances; there should if possible be only one, as a lodge is necessary at each, which entails expense. (2.) The best position for the lodge or lodges, the chapels and mortuary. (3.) The direction of the roads in the cemetery: these must be wide enough for the hearses and mourning coaches, and there must be convenient places provided for turning round. (4.) The direction of the paths:[234] these and the roads should be as straight as possible, so as to economise available burial ground, paths should be sufficiently wide to allow an entrance to be made in them to the adjoining vaults or walled graves, these being frequently covered with a massive tomb or ledger very difficult to remove. The vaults and walled graves, being of a better class, are generally put in the borders of the burial ground, close to the paths. (5.) In some soils deep and careful drainage is necessary. This should be carried out with ordinary drain pipes laid at a depth of at least 10 feet, and so communicating with each other and the grave spaces, that even in a clay soil each grave as it is sunk should be found free from water. (6.) Surface drainage, especially of the roads and paths, is also necessary. (7.) Provision must be made for the disposal of the soil excavated from the graves, as very little punning or ramming of the soil thrown in after a burial should be permitted, and thus there is always a large quantity of material to be otherwise disposed of. The cemetery must be divided into Church or consecrated ground, Dissenters’ ground, and Roman Catholic ground, in such proportions as may be found to suit the particular requirements of the locality in which the cemetery is placed.