Before the undertaker brings in any of the appliances necessary to the laying out of the corpse, it will be well for him to make his entrance unincumbered, and be introduced to the persons present. He must also view the remains, and make such arrangements or alteration in the furniture of the room as may be necessary to facilitate the operation of laying out, washing, etc. The assistant may then be called in, and he shall dispose of the funeral implements according to the directions given by the undertaker. After the preliminaries have thus been disposed of, none but the intimate friends or relatives of the deceased are allowed to remain while the work of dressing the corpse is being performed. This is subservient to the wish and good judgment of the undertaker, who is supposed to be vested with powers of expelling those whose presence is not justifiable, or retaining others who may have claim to the privilege. It should be here borne in mind that the work must be done as silently and noiselessly as the nature of the case admits of; and that any subject of discourse between the undertaker and his assistant, not immediately connected with the matter in hand, is very much out of place, and will be regarded by the persons present as a lack of good manners, not to say a disrespectful behavior. Let it be also remembered that a mortuary chamber is not the place fitly chosen to consummate the ulterior arrangements of the funeral, but some other apartment in the house, or even the undertaker’s own office, are the proper places to perfect subsequent proceedings. The laying out and dressing of the body being completed, the assistant may retire, after having carefully removed whatever articles may have been used in the process; while the undertaker, who may have some directions to give about the proper care of the body until the time of burial, or some instructions to receive from the persons in charge of the funeral, will wait until every point is settled; or some other time and place may be selected for the purpose. It is not the sphere of the undertaker, especially at such time, to press with questions the parties whom he may chance to serve; but he will abide his time and accept their decisions with becoming respect, unless some imperative object should make it incumbent upon him to hasten the proceedings, as, for instance, the danger of contagion from some infectious disease, or some other equally important reason. In the matter of dressing the body, especially if it be that of a lady, this duty is usually performed by some lady attached to the establishment, or by some lady friend of the deceased, although the undertaker is often called to perform this office himself. It is at such a time that good taste and refinement will show conspicuous in the professional undertaker.