In a former letter I have alluded to the old cemetery in the centre of this city, strewed with dismantled tombs, monuments and fragments of grave-stones, fenceless and shadeless; a play-ground for the young academicians, from the adjacent seminary, and a common for the epicurean cow, it stands covering the sides and summit of a pleasantly rounded hill, a monument and a testimony of the characteristic negligence and indifference of Americans for the repositories of their dead.

A few evenings since, as the sun was sinking beneath the level horizon, which was delineated by a line of green foliage, accurately traced along the impurpled western sky, I ascended the slight eminence, upon whose verdant bosom reposes this "city of the dead." Every step through this repository of human ashes, over sunken graves and shattered marble, once reared by the hand of affection or ostentation, forcibly recalled the littleness and vanity of man. The dead slumbered beneath my feet in a marble sleep—cold, silent, and forgotten! From the streets of the city, which on every side closed in this future resting place of its living, the clear laugh, and ringing shout of troops of merry children at their sports, the playful prattle of a group of loitering school girls, the rattling of whirling carriages, from whose windows glanced bright and happy faces, the clattering of horses, the loud conversation of their riders, the tramp of pedestrians along the brick trottoirs, the monotonous song of the carman, the prolonged call of the teamster, and the sharp reiterated ringing of his long whip, all mingled confusedly, struck harshly in the clear evening air upon the ear, breaking the silence that should repose over such a scene, and dissipating at once those reflections, which a ramble among the lonely dwellings of the dead is calculated to engender. As I lingered upon the hill, the gradually deepening shadows of evening fell over the town, and subsiding with the day, these sounds, by no means a "concord of enchanting ones," ceased one after the other, and the subdued hum of a reposing city floated over the spot, a strange requiem for its sepultured and unconscious inhabitants. The full moon now rose above the tops of the majestic forest trees, which tower along the eastern suburbs of the city, and poured a flood of mellow light from a southern sky, upon the mouldering ruins encircling the brow of the solitary hill, and glanced brightly upon the roof and towers of the now nearly silent city, which reflected her soft radiance with the mild lustre of polished silver. As I stood contemplating the scene, and yielding to its associations, my attention was drawn to a couple of men ascending the hill from the street. As they approached the crest of the hill, I observed that one of them was equipped with a spade and mattock, and that the other—whose black face glistened in the moonlight like japan, betraying him as a son of Afric—had his head surmounted by a small box. "Resurrectionists," thought I. They stopped not far from me, and the black setting down his box, immediately commenced digging. After observing them for a few minutes I advanced to the spot, and on an inquiry learned that they were disinterring the remains of a gentleman, and those of several members of his family, who had lain buried there for more than thirty years, for the purpose of removing them for re-interment in the new burying-ground north of the town. This cemetery is now wholly disused, and a great number of the dead have been taken up and removed to the new one, but the greater portion still rest, where they were first laid, fresh from among the living; for in all probability the majority who lie there, have neither existing name or friends to preserve their bones from desecration. I was gratified to see that there existed, after so long a period, some remaining affection for the dead displayed in the scene before me. But it is an isolated instance, and does not palliate the neglect which is manifested toward the "unknown, unhonoured, and forgotten," whose bones still moulder there, to be "levelled over," when the increase of the city shall compel the living to construct their habitations over those of the dead. As I watched the progress of exhumation, as the grave was emptied by the brawny arms of the muscular slave, of load after load of the dark loam, my eye was attracted by a white object glistening upon the thrown-up heap by the side of the grave. I raised it from the damp soil—it was a finger-bone! The next shovel full glittered with the slender, brittle fragments of what once was man! Not a trace of the coffin remained, or of the snow-white, scolloped shroud. The black now threw aside his spade, and stooping down into the grave, lifted to his companion a round, glaring, white shell, which was once the temple of the immortal intellect—the tenement of mind! A few corroded bones and the half-decayed skull—all that remained of the "human form divine"—were hastily heaped into the box, the grave was refilled, and the desecrators of the repose of the dead departed, as they came, soon to forget the solemn lesson, which their transient occupation may have taught them. As I turned away from the humiliating scene I had just beheld, with a melancholy heart, and a gloom of sorrow drawn over my feelings, I could not but forcibly recall the words of the preacher—"that which befalleth the sons of men, befalleth beasts; even one thing befalleth them; as the one dieth, so dieth the other; yea, they have all one breath; so that man hath no preeminence above the beast; for all is vanity. All go unto one place; all are of the dust, and all turn to dust again."

The Spanish and Roman Catholic custom of sending printed mourning cards to the relatives and friends of the deceased, is adopted in this country. On the death of an individual these tickets are immediately issued and sent throughout the city and neighbourhood—left indiscriminately, by the carriers, with friends and strangers, at private houses or in hotels and bar-rooms. While standing yesterday at the door of the hotel, one of these cards was placed in my hands by a mulatto slave, who, with his hands full of them, was distributing them about the town. It was a beautifully watered sheet, surrounded with a deep mourning body; in the centre of which were two or three lines of invitation, "to assist, (aider, as the French say) in the funeral ceremony;" and worded like those often seen inserted in the daily papers of a large city. The use of these cards is an established custom, and seldom if ever deviated from. It is at least a feeling one, and not unworthy of general imitation.

In company with some gentlemen from the hotel, I attended this funeral, actuated wholly by a stranger's curiosity; for, as well as others of the party, I was a total stranger to the family of the deceased, who resided a few miles in the country. Our cavalcade (for we were all mounted upon those long-tailed, ambling ponies, to which southerners are so partial) consisted of six—two Yankees, three southerners, and an Englishman. The first rode, as most Yankees do, awkwardly; for Yankees, at home, are gig-drivers, not horsemen. Giving too much heed to the poising of their very erect bodies, they left their legs to take care of themselves; but when their attention was drawn, for a moment, to these members, they would rock upon their saddles, the very images of "tottering equilibriums," as Capt. Hall would term them; and fortunate were they in recovering their nearly forfeited seats again.—These horses, which advance by first lifting two legs on one side and then changing to the other, do not suit brother Jonathan's notions of a riding horse. So he applies whip and spur, and breaks away into a long gallop. Then indeed he is in his element. An Arabian, on being asked what was the best seat in the world, replied, "The back of a fleet courser." If the querist had applied to Jonathan, he would have said, "A galloping nag." Whenever you see a stranger galloping at the south, you will seldom err in guessing him to be a Yankee. Our English friend rode cockney fashion; that is, not much unlike a clothes-pin, or a pair of compasses, astride a line. Stiff and erect as a Hungarian hussar, he curvetted along the smooth roads, till he had worked his slight-framed, spirited animal into a fever of excitement, which flung the foam over his rider, as he tossed his head, swelled his curved neck, and champed his bit in rage, in vain efforts to spring away, free from his thraldom; but the rider fingered the slight bridle-rein with the ease and skill of a master. The southerners of the party rode like all southerners, admirably, inimitably. They appeared as much at home and at ease in their saddles, as in a well-stuffed arm-chair after dining generously. The Mississippian sits his horse gracefully, yet not, as the riding-master would say, scientifically. He never seems to think of himself, or the position of his limbs. They yield, as does his whole body, pliantly and naturally to the motions of the animal beneath him, with which his own harmonize so perfectly and with such flexibility, that there seems to be but one principle actuating both. He glides easily along upon his pacer, with the bridle thrown upon its neck, or over the high pummel of his handsome Spanish saddle; talking as unconcernedly with his companions, as though lounging, arm in arm with them, along the streets. He seldom goes out of a pace. If he is in haste, he only paces the faster. Of every variety of gaited animals which I have seen, the Mississippian pacer is the most desirable. I shall, however, have occasion to allude hereafter to southern equestrianism more particularly, and will return from my digression to the funeral.

We arrived at the entrance gate of the plantation after a delightful ride of half an hour, along a fine though dusty road, (for with this impalpable soil it is either paste or powder) bordered with noble forests of oak, black gum, the hoary-coated sycamore, and the rich-leaved, evergreen magnolia, among and around which the grape vine entwined and hung in graceful festoons. Through natural vistas in the wood occasional glimpses could be obtained of white villas, not unfrequently large and elegant, half hidden in the centre of plantations, or among the thick woods which crowned the swelling hills on every side. The road was, like most of the roads here, a succession of gentle ascents and descents, being laid out so as to intersect transversely parallel ridges, themselves composed of isolated hills, gently blending and linking into each other. The country was luxuriant, undulating, and picturesque. The general character of the scenery struck me as remarkably English. The resemblance would be still more striking, did not the taste or convenience of the planters lead them to select the site of their dwellings in the centre of their plantations, or in the depths of their forests, without any reference to the public road, (from which they are most universally concealed) which is always the northern farmer's guide in such a case, thereby giving a solitary character to the road scenery, and detracting much from the general beauty of the country.

The residence to which we were riding was invisible from the road. We passed through a large gateway, the gate of which, one of our Yankee brethren, who had galloped forward, tried in vain to open, nearly tumbling from his horse in the attempt, but which one of our southern friends paced up to, and scarcely checking his horse, opened with the merest effort in the world. Winding our way rapidly along a circuitous carriage-way, at one time threading the mazes of the forest, at another, coursing through a cotton field, whitened as though snow had fallen in large flakes and thickly sprinkled its green surface—now following the pebbly bed of a deep bayou, with overhanging, precipitous banks, and now skirting the borders of some brawling rivulet, we arrived in sight of the "house of mourning." The dwelling, like most in Mississippi, was a long, wooden, cottage-like edifice, with a long piazza, or gallery, projecting from the roof, and extending along the front and rear of the building. This gallery is in all country-houses, in the summer, the lounging room, reception room, promenade and dining room. The kitchen, "gin," stables, out-houses, and negro-quarters, extended some distance in the rear, the whole forming quite a village—but more African than American in its features. We were rather too late, as the funeral procession was already proceeding to the grave-yard, which was, as on most plantations, a secluded spot not far from the dwelling, set apart as a family burying-ground. I was struck with the appearance of the procession. Six mounted gentlemen in black, preceded the hearse as bearers. A broad band of white cambric encircled their hats, and streamed away behind in two pennons nearly a yard in length. A broad white sash of similar materials was passed over the right shoulder, from which a pennon of black ribbon fluttered, and was knotted under the left side, while the ends were allowed to hang nearly to the feet. The hearse was a huge black chest, opening at the end for the admission of the coffin, which, as I discovered at the grave, was richly covered with black silk velvet, and studded with a border of gilt nails. Its top was not horizontal, as you are accustomed to see them, but raised in the middle like a roof. The hearse was followed by several private carriages, gigs, of which a northern procession would consist, being not much used in this country. An irregular procession, or rather crowd of slaves in the rear of all, followed with sorrowful countenances the remains of their master, to his last, long home.

When the heavy clods rattled upon the hollow sounding coffin, these poor wretches, who had anxiously crowded around the grave, burst into one simultaneous flood of tears, mingled with expressions of regret, sorrow and affection. A group of slaves lamenting over the grave of their master! Will not our sceptical countrymen regard this as an anomaly in philanthropy? Half a dozen slaves then shovelled for a few moments from the fresh pile of earth upon the coffin, and a mound soon rose, where, but a few moments before, yawned a grave! An appropriate prayer was offered over the dead, and the procession dispersed at the burial-place. Such is a plantation-burial! In this manner are consigned to the narrow house, four fifths of the population of this state. The city and town cemeteries are but little resorted to, for a large proportion of those who breathe their last in town, unless they are friendless, or strangers, are borne to some solitary family burial-place in the country for sepulture: there are few families in the towns of Mississippi who have not relatives residing on plantations in the country.

The grave-yard of Natchez, situated as I have formerly observed, a little less than a mile north from the town, on the river road, covers an irregular surface among several small wooded hills, and is surrounded by cotton fields, from which it has been redeemed for its present use. It evinces neither beauty of location, nor taste in the arrangement of its tombs, of which there are but two or three remarkable for elegance or neatness. Its avenues are overgrown with the rank, luxuriant grass, peculiar to grave-yards, varied only here and there by clusters of thorns and briars. The wild and naked features of the spot are occasionally relieved by a shade tree planted by some kindly hand over the grave of a friend; but this occasional testimony of respect will not redeem the cemetery from that negligence and want of taste in this matter with which Americans have been, with too much justice, universally charged by foreigners. In observing the names upon the various head-stones, I noticed that the majority of those who slept beneath, were strangers, mostly from New-England, but many from Europe. Many of them were young. It is thus that the scourge of the south has ever reaped rich, teeming harvests from the north. But those days of terror, it is to be hoped, are for ever past, and that henceforth health will smile over the green hills of this pleasant land, which pestilence has so long blasted with her frowns.