There would then be the same number of attendants as those mentioned, about twenty men?—Yes, about twenty men.

The funeral being ordered of an upholsterer, is it not usually provided by an undertaker?—Yes.

In how many cases of funerals will there be “the second profit?”—In nearly two-thirds of the cases of burial in the upper classes.

Is the same observation applicable to the funerals amongst the middle classes?—Yes; I think in nearly the same proportion.

How much of the profit will be the profit of the upholsterer?—Nearly half: if the funeral costs 50l. to the upholsterer from the undertaker, it will cost about 100l. from the undertaker to the family.

Is there much credit given in the business to respectable families?—Not much; for as soon as letters of administration are taken out the funeral expenses are discharged.

The average expense of the funeral of an adult of the labouring class being about 4l., exclusive of the burial fees, and that of a child about 30s., what may be stated to be the ordinary expense of the funeral of a tradesman of the lowest class, as ordinarily conducted?—Of the very lowest class—of a class in condition not much beyond that of a mechanic, the funeral expenses might be from 10l. to 12l.

What would be the ordinary expense for the funeral of a child of a person of this class?—The ordinary expense would be about 5l.

What would be the ordinary expense of the funeral of a tradesman of a better class?—From 70l. to 100l.

What do you consider would be a low average for the ordinary expense of the whole class of tradesmen’s funerals?—About 50l. would, I consider, be a low average for the whole class.