After I had written the first draft of an article on the above subject, my attention was drawn to two articles by Mr. King “On Mortality amongst Assured Lives.” I had felt much diffidence in saying anything having the appearance of adverse criticism of the valuable works issued by the Institute; but now that I observe that Mr. King's articles, which are in some measure founded on opinions similar to my own, have been received with marked approval, I feel more confidence in stating plainly what appear to me defects in the HM and HM(5) Tables. But whatever I may say respecting them, I trust that my assurance will be accepted that I entertain feelings of the highest respect for the eminent knowledge and ability of the distinguished persons concerned in their preparation, with the most hearty and grateful appreciation of the benefits which they have conferred on the profession. I need hardly say that nearly all that I know of the subject of mortality amongst assured lives, is due to them.