the Last, they may conclude that Mr. Middleton is some publican, who, in assembling a club of this description at his house, may have a sinister end of his own, altogether foreign to the solemn purpose for which the club is pretended to be instituted. I must set them right by informing them that the issuer of these Proposals is no publican, though he hangs out a sign, but an honest superintendant of funerals, who, by the device of a Cradle and a Coffin, connecting both ends of human existence together, has most ingeniously contrived to insinuate, that the framers of these first and last receptacles of mankind divide this our life betwixt them, and that all that passes from the midwife to the undertaker may, in strict propriety, go for nothing: an awful and instructive lesson to human vanity.

Looking over some papers lately that fell into my hands by chance, and appear to have been written about the beginning of the last century, I stumbled, among the rest, upon the following short Essay, which the writer calls " The Character of an Undertaker." It is written with some stiffness and peculiarities of style, but some parts of it, I think, not unaptly characterise the profession to which Mr. Middleton has the honour to

belong. The writer doubtless had in his mind the entertaining character of Sable, in Steele's excellent comedy of the Funeral.

CHARACTER OF AN UNDERTAKER.

"He is master of the ceremonies at burials and mourning assemblies, grand marshal at funeral processions, the only true yeoman of the body, over which he exercises a dictatorial authority from the moment that the breath has taken leave to that of its final commitment to the earth. His ministry begins where the physician's, the lawyer's, and the divine's, end. Or if some part of the functions of the latter run parallel with his, it is only in ordine ad spiritualia. His temporalities remain unquestioned. He is arbitrator of all questions of honour which may concern the defunct; and upon slight inspection will pronounce how long he may remain in this upper world with credit to himself, and when it will be prudent for his reputation that he should retire. His determination in these points is peremptory and without appeal. Yet, with a modesty peculiar to his profession, he meddles not out of his own sphere. With the good or bad actions of the deceased in his life-time he has nothing to do. He leaves

the friends of the dead man to form their own conjectures as to the place to which the departed spirit is gone. His care is only about the exuviæ. He concerns not himself even about the body, as it is a structure of parts internal, and a wonderful microcosm. He leaves such curious speculations to the anatomy professor. Or, if any thing, he is averse to such wanton enquiries, as delighting rather that the parts which he has care of should be returned to their kindred dust in as handsome and unmutilated condition as possible; that the grave should have its full and unimpaired tribute,- —a complete and just carcass. Nor is he only careful to provide for the body's entireness, but for its accommodation and ornament. He orders the fashion of its clothes, and designs the symmetry of its dwelling. Its vanity has an innocent survival in him. He is bed-maker to the dead. The pillows which he lays never rumple. The day of interment is the theatre in which he displays the mysteries of his art. It is hard to describe what he is, or rather to tell what he is not, on that day: for, being neither kinsman, servant, nor friend, he is all in turns; a transcendant, running through all those relations. His office is to supply the place of self-agency in the family,

who are presumed incapable of it through grief. He is eyes, and ears, and hands, to the whole household. A draught of wine cannot go round to the mourners, but he must minister it. A chair may hardly be restored to its place by a less soleinn hand than his. He takes upon himself all functions, and is a sort of ephemeral major-domo! He distributes his attentions among the company assembled according to the degree of affliction, which he calculates from the degree of kin to the deceased; and marshals them accordingly in the procession. He himself is of a sad and tristful countenance; yet such as (if well examined) is not without some show of patience and resignation at bottom: prefiguring, as it were, to the friends of the deceased, what their grief shall be when the hand of Time shall have softened and taken down the bitterness of their first anguish ; so handsomely can he fore-shape and anticipate the work of Time. Lastly, with his wand, as with another divining rod, he calculates the depth of earth at which the bones of the dead man may rest, which he ordinarily contrives may be at such a distance from the surface of this earth, as may frustrate the profane attempts of such as would violate his repose, yet sufficiently on this side the

centre to give his friends hopes of an easy and practicable resurrection. And here we leave him, casting in dust to dust, which is the last friendly office that he undertakes to do."

Begging your pardon for detaining you so long among "graves, and worms, and epitaphs," I am, Sir,

Your humble servant,

MORITURUS.