I have on various occasions stated that, in my opinion, the graphic method is the best one to employ in graduating a mortality table; and I have more than once had it in contemplation to explain fully the grounds for this opinion, describing the advantages of the graphic method, and the objections I see to the use of some other methods which are commonly employed. In order to do this satisfactorily, it is clearly essential to give a graduation of some mortality observations; and my attention having been again drawn to the subject by reading Mr. Higham's brief, but extremely interesting and suggestive paper, On the Graduation of Mortality Tables (J.I.A. xxv, 15), in which he speaks unfavourably of the graphic method, I think that an examination of his reasoning and results will furnish me with the most suitable opportunity I could have for stating my views on the whole subject.