The research which forms the subject of this paper was undertaken in the hope that it might throw some additional light on the numerical relation existing between the bacteria present at various depths in ordinary soils, and in soils which had been used for purposes of interment. It was thought well to combine the chemical with the bacteriological examination for the purpose of determining to what extent the amount of organic matter present in the two classes of soil differed, and in what respect the organic matter of the one was different from that of the other, as well as to ascertain, if possible, to what extent the process of self-purification goes on in soil which has been used for burial.