Here is a piece of ground for a rural cemeterv - it is to be laid out - intersected with walks and avenues improved and embellished - and the surveyor is called in to do it. He, with an eye merely to certain conveniences in getting from one point to another, carves it up into patches as though he were mapping out the site of a new city; and the ground is ruined. Two cemeteries in Western New York that might have been gems of taste and beauty, laid out in the roost picturesque spots that could be desired, were hopelessly disfigurad by this sort of management. There is not only no economy in this, but an actual waste of means. Let a competent person be at once employed who will carefully study the features of the ground and draw up a complete general plan, upon which, and conformable to which, all future improvements shall be made; and let this plan be rigidly adhered to, and tastefully and skilfully carried out, from year to year, as the improvements progress.

In regard to the management of the ground surface in cemeteries, we have always regarded the prevailing system of cutting it up into small lots, and indicating the outline by some conspicuous boundary or enclosure, as quite inconsistent with good taste. If we could raise ourselves to a sufficient height to take a birds-eye view of such a surface it would present a piece of motley patch-work thrown together apparently without design, and in violation of every rule of taste and harmony. In some of the European cemeteries, laid out upon a geometrical plan, and embellished lavishly with sculptural ornaments, these straight lines are not at all offensive, because in keeping with the general plan; but nearly all our rural cemeteries are laid out in what is designated the modern, natural, or landscape style. In these rural or landscape cemeteries we would discard all prominent rectangular enclosures, if possible. The system of allowing one man to enclose his lot with a white wooden railing or a regular picket fence, another with a ponderous iron railing, another with granite posts and iron chains, - some with box edging, others with privet, or thorn, or cedar, or rows of trees dotted around, makes a sad jumble, in our estimation.

Then see what all these things cost In a cemetery we might name, and in all our cemeteries, we dare say, thousands of dollars have been expended in these so-called improvements. How common it is to see four or six trees, Balsam Firs or Spruce, and perhaps a Weeping Willow, and, it may be, two or three other trees, planted on a small lot some twenty feet square, where a single appropriate tree would have been infinitely more pleasing. Where every lot owner is thus allowed to plant how and what he pleases, to exercise his own individual taste or rather whim, regardless of the general effect, it is quite impossible, whatever the original design may have been, to produce any pleasing results. Why not proceed upon the plan that all embellishments, in the way of trees, shrubs, and plants, shall be made by the superintendent of the grounds, who we will presume to be a competent man, working upon a well understood and approved general design ? Will people not be willing to sacrifice their individual tastes and vanities for the general good, in the same way as the citizens of a town entrust the embellishment and care of public parks or grounds to a competent person, rather submitting to be taxed for its support than that each should perform a certain portion of the work themselves? Every man's lot might be indicated by inconspicuous objects placed at the corners; the surface might be all an unbroken lawn, and the trees planted in such a manner as to produce the best effect in harmony with the general design.

This would not present lot owners from indulging a fancy in the way of planting some favorite tree, or shrub, or plant, near the grave, and it obviously would be a great economy in the management Different parts of the ground might be laid out and kept in a less costly or a more expensive manner, as might be required to accommodate people of various means and different degrees of taste and liberality. It strikes us that unless some such system be adopted and carried out, we cannot hope to have rural cemeteries really and truly worthy of the name, and of the care, and labor, and money we are expending on them. A few years hence the errors that have been committed will become more apparent, and, at the same time, more difficult to correct.

Another point deserves a remark. In many of the cemeteries the graves are raised to an unnecessary, and, in some cases, to an absurd height above the ground level. This is objectionable for several reasons: - 1st, It looks bad. What necessity is there for throwing up a huge bank of earth merely to mark the locality of the grave! Does not a gentle elevation not exceeding twelve inches, or even half that, look much better? Then on these elevated mounds neither grass nor any other plant can bear the heat and drouth of summer, and a heap of bare red earth is left to indicate the grave. This thing has puzzled us a thousand times. We would not divest a burial ground of its natural and essential characteristics - we would not have it appear as a mere park or pleasure ground - but we would seek, by judicious arrangement, to give greater force and expression to its various embellishments, whether artistic or natural, and to increase the evidences of taste without increasing the expense.

" Insult not Nature with absurd expense, Nor spoil her simple charms by vain pretence; "Weigh well the subject - be with caution bold; Profuse of genius - not profuse of gold".

In the selection of trees for cemeteries there are many errors committed, simply because people who have not had opportunities of knowing what is or is not suitable prefer their own choice to that of a person properly qualified to choose. We lately saw some lots "improved" by planting around them such trees as sugar maples and mountain ash in something the style of hedge rows! Can we see such aggravated cases of mismanagement without protesting against them? Not, certainly, if we do our duty or obey our impulses.

We shall at some future time have something to say of trees peculiarly adapted to cemeteries.