I am greatly indebted to the kindness of an eminent Chinese scholar, Mr. W. F. Mayers, of Her Majesty’s Legation at Peking, who, in a letter, dated Peking, 18th September, 1874, sends me the following memorandum on the subject:— “_Colonel Yule’s Marco Polo_, II. 97 [First Edition], _Burning of the Dead_. “On this subject compare the article entitled _Huo Tsang_, or ‘Cremation Burials,’ in Bk. XV of the _Jih Che Luh_, or ‘Daily Jottings,’ a great collection of miscellaneous notes on classical, historical, and antiquarian subjects, by Ku Yen-wu, a celebrated author of the 17th century. The article is as follows:— “‘The practice of burning the dead flourished (or flourishes) most extensively in Kiang-nan, and was in vogue already in the period of the Sung Dynasty. According to the history of the Sung Dynasty, in the 27th year of the reign Shao-hing (A.D. 1157), the practice was animadverted upon by a public official.’ Here follows a long extract, in which the burning of the dead is reprehended, and it is stated that cemeteries were set apart by Government on behalf of the poorer classes. “In A.D. 1261, Hwang Chên, governor of the district of Wu, in a memorial praying that the erection of cremation furnaces might thenceforth be prohibited, dwelt upon the impropriety of burning the remains of the deceased, for whose obsequies a multitude of observances were prescribed by the religious rites. He further exposed the fallacy of the excuse alleged for the practice, to wit, that burning the dead was a fulfilment of the precepts of Buddha, and accused the priests of a certain monastery of converting into a source of illicit gain the practice of cremation.”