The following letter from M. Réboul will serve to introduce the several subjects upon which he has addressed the Institute:—

“Gentlemen,—The Institute of Actuaries being the most competent tribunal in matters of assurance, it is to you, as to my natural judges, that I have conceived it proper to submit my first essays in that science.

The annuity tables accompanying M. Réboul's communication are sufficiently described by that gentleman himself. The rate of mortality, and the rates of interest upon which they are based, will, no doubt, be considered by our readers as circumstances affording sufficient reason for not reproducing them here.

Upon perusal of the Annual Reports of the Registrar-General, and of the valuable analyses by Dr. Farr that accompany them, we can scarcely fail to be struck with the alarming fatality which appears to prevail in this country from certain classes of diseases; and the inquiry naturally arises in our minds, whether we have any control over this excessive mortality: is, in fact, any proportion thereof preventable?

Widows' Funds and Burial Societies have existed in Germany already for more than 200 years, and in very great numbers. There was no town of any importance that did not possess one or more establishments of that kind. The guilds (corporations) of artisans usually maintained such institutions for their members; seeking in them, at the same time, a tie of stronger combination, and uniting their corporate interests. The love of these institutions, and the endeavour to provide, by means of them, for those left behind, spread from the guilds of artisans to the other classes of the people, in consequence of which, many hundreds, even thousands, of those little Burial Societies and Funeral Funds are to be found in Germany, from which, at the death of a member, a certain sum of money is paid to the survivors, to defray the expenses of interment, and to provide for the family immediately after the death of the subscriber. An extensive use was also made at all times of these establishments by such classes of people as were not so wealthy, because even the poorest are ambitious to take measures that they may have after their death a decent burial furnished at a fixed expense. This motive induces many, and particularly women, to subscribe to a Funeral Fund in Germany.