pounds. Third class eighty pounds, and sixty-
seven pounds. Fourth class forty-four pounds,
and thirty-six pounds. Fifth class twenty-
two pounds, and fourteen pounds. Sixth class
seven pounds, and six pounds. Seventh class
seven pounds, and three pounds. To the
eighth class funerals there is only one section,
no extras being allowed, and its cost is nearly
two pounds. For a ninth class funeral,
no more than eighteen francs seventy-five
centimes is charged.

In the year 1847 there were about twenty-
five thousand burials, of which eight thousand
belonged to one of the nine classes, and about
seventeen thousand received the ordinary
service. In 1848 there were twenty-four
thousand burials performed by the public
undertaker, of which about six thousand
eight hundred paid for extraordinary service.

It is found that more than one half of the
families which pay for extraordinary service
select, for their dead, a funeral according to the
scale given for the sixth or seventh class; the
expenses of which range between seven pounds
and three pounds. Out of the eight thousand
classed burials in 1847, only about three
thousand belonged to the sixth class, costing
a little more than seven pounds, and two
thousand six hundred more belonged to the
seventh class, and cost three pounds ten.

Next to the fifth class, the fourth is the one
most frequently selected, but the funerals in
that class—costing about forty-two pounds—
do not reach five hundred in number. Next
to the fourth class, the third is the one
commonly chosen. In 1847, the ninth class
—the cheapest form of independent burial—
in which class the funerals each cost under
a sovereign, numbered two or three
hundred. In the second class, paying a
hundred and sixteen pounds, there are about a
hundred funerals; and funerals of the first
class—the dearest and the rarest—occurred
only twenty-seven times in 1847, and only
twelve times in the year 1848. Funerals of
the eighth class are also rare; there being
about fifty or eighty in the year.

The undertaker of funerals has to pay
church dues. These amount to thirty or forty
thousand pounds a year, a varying amount
which pretty exactly represents one half of
his entire receipts. About one third of the
remaining half is spent on the material necessary
to his undertaking, namely, the maintenance
of a hundred and six horses—that is
always the fixed number, and when more are
wanted they are hired—harness and carriage
work, palls, and decorations and costumes.
The number of carriages of various kinds on
the establishment is one hundred and ninety-
two. Horses, of course, form the most costly
item in the list. In 1847 more than a
thousand pair were hired, in 1848 only three
hundred and fifty. About ten thousand
three hundred biers and deal coffins, and
seven hundred coffins in oak and lead, are
maintained as a trading stock. Nine or ten
thousand biers and shrouds are supplied
yearly without charge to the indigent. Upon
the remaining two-thirds of the sum left to
the contractor after payment of church dues,
then lies the charge of paying salaries and
wages to the men employed upon the business.
The number of the staff is five hundred and
forty-six, of which one hundred and thirty-
nine are employed, and paid, only when their
service is required; four hundred and seven
have to be constantly maintained.

One hundred and thirty-seven of these
men are administrative agents appointed by
the Municipal Prefect, but paid by the undertaker.
There is an inspector of funerals
with a salary of one hundred and eighty-
seven pounds ten; an inspector of
cemeteries with the same salary; a sub-inspector
of funerals, and so forth; funeral directors,
bearers, and grave-diggers;—these last the
undertaker pays, through the town authorities,
at the rate of sixpence for each grave. There
are fifteen such functionaries, each of whom
receives in this way an average of thirty-five
pounds a year. Four hundred and fourteen
other men are employed by the appointment
of the undertaker. Some of these are
employed only on occasion, engaged constantly
during winter, when mortality is high, and
not employed or paid in the slack season.
From among the men whose services are thus
occasionally used, the ranks of the constant
servants are recruited. There are forty-seven
persons employed in the office-business of the
enterprise, receiving yearly payments that
vary from one hundred and forty pounds
for a cashier, to twenty-five pounds for a
porter. There are ninety-seven permanent
and ninety-five temporary servants, among
whom is the chief director, who has lodging,
lights, and one hundred and fifty-six pounds
five shillings a year. There is a veterinary
surgeon who receives two hundred and sixty-
five pounds a year for the shoeing of the
horses, as well as for his professional attention
to their health. There are persons
concerned about the palls, working painters,
tailors, saddlers, and coach-makers, earning
daily wages in proportion to their skill, and
having constant work. Thirty-nine persons
—plumbers, carpenters, and others—are
employed upon the coffins. Out of the whole
number of five hundred and forty-six persons
paid by the undertaker of funerals, fifty-two
are women: seventeen of these being engaged
upon the costumes, thirty-one upon the
draperies, and four in the carriage department.
Only two children are employed upon the
business.

In this system there is no indecent preying
upon grief, but there are some obvious
objections to it. The time of mourning is not
taken advantage of to cheat the mourners.
The few who choose, from mistaken
notions of respect for the dead, to indulge in
funereal pomps and vanities, are not made
to pay inordinately for their error. As to