Mr. Philips who dates his letter from Edwards, Miss., says: - A. D. G. of Clinton. N. T. on "Rural Cemeteries" in a late Horticulturist, gives so much good sense and to my notion evinces so much true taste, that I beg to ask your readers to read over again, and treasure up its principles. I have witnessed bo much false taste, that I would like to impress the article on the minds of every citizen in America. To see a marble column, with gilt letters over the grave of a man who was a working man all his life, savors more of ostentation, gingerbread-work than of true taste. The will quoted by A. D. G. should be engraven on every entrance to a cemetery. " A monument should betray no desire to exhibit great costliness, and no endeavor to avoid a reasonable expense." I would as soon propose a monument of loaf sugar surrounded with red, blue, and yellow plumes, as such as are too often erected.

I should propose for instance in South Carolina, to place in memory of her great statesman, as large a block of granite, a native of her hills, as could be conveyed to the spot; it ought to be in Columbia, in front of the State House, without a chisel mark, no carving, no gilding, nothing save an immense block, if possible to convey it, with CALHOUN, deeply engraven thereon, in large letters and filled up with a black cement, so as to give perspicuity to the name. The material would cost nothing, the drawing to the spot might cost largely. Suppose ten thousand dollars. What of it M. W. Philips.

As an offset to the tawdryness of some memento's, I have seen a plain slab on which was, "Our. Son;" another, "Our. Daughter--------lies here. Died----------------." Such simple memento's are sweeter than carving and gilding. " Sweet Alice is no more - She lies buried here".