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of burial to another, and this is often done on sanitary grounds or to meet the wishes of relatives, and has been done for secular purposes, e.y., widening a thoroughfare, by allowing part of the burial ground (disused) to be thrown into it; but it has been refused where the object was to cremate the remains, or to transfer them from a churchyard to a Eoman Catholic burial ground; (2) a licence from the Home Secretary, where it is desired to transfer remains from one unconsecrated place of burial to another ; (3) by order of the coroner, in cases of suspected crime. There has lately been considerable discussion as to the boundary-line of jurisdiction between (1) and (2), and whether the disinterment of a body from consecrated ground for purposes of identification falls within (l)only, or within both (1) and (2); and an attempt by the ecclesiastical court to enforce a penalty for that purpose without a license has been prohibited by the temporal court. See also Cremation. Authorities.—Baker. Law of Burials, 6th ed., by Thomas. London, 1898.—Phillimore. Ecclesiastical La,w, 2nd ed. London, 1895.—Criefes. Law of Church and Clergy, 6th ed. London, 1886. (g. G. p.*) Burlington, capital of Des Moines county, Iowa, U.S.A., situated in 40° 49' N. lat. and 91° 07' W. long., at an altitude of 533 feet. It has a beautiful situation on the Mississippi river bluffs, which afford fine building sites. It is a railway centre of importance, being entered by the Chicago, Burlington, and Quincy; the Burlington, Cedar liapids, and Northern; and the Toledo, Peoria, and Western railways. Its river traffic is considerable. The value of its manufactures was, in 1890, $5,413,000. They consisted principally of lumber, iron and steel, furniture, waggons and carriages. Population (1880), 19,450; (1890), 22,565; (1900), 23,201. Burlington, a city of Burlington county, New Jersey, U.S.A., situated in 40° 05' N. lat. and 74° 51' W. long., on the east bank of Delaware river and on the Pennsylvania railway, about midway between Philadelphia and Trenton. Population (1880), 6090; (1890), 7264; (1900), 7392. Burlington, capital of Chittenden county, Vermont, U.S.A., and the largest city in the state, situated on Lake Champlain, where an island and a breakwater make an excellent harbour. It has two railways, the Connecticut Valley and the Rutland. Here is situated the University of Vermont, which (including the State Agricultural College) had in 1900 a staff of 53 professors and instructors and 476 students. Its property is valued at about $1,000,000, and its income is not far from $75,000. Besides a large lake trade, principally in lumber, Burlington has extensive and varied manufactures, chiefly of cotton, wool, and wood, and there are fine marble quarries in the immediate neighbourhood. Population (1880), 11,365; (1890), 14,590; (1900), 18,640. Burma, a lieutenant-governorship of British India, including the former kingdom of independent Burma, as well as British Burma, acquired by the British Indian Government in the two wars of 1826 and 1852. It is divided into Upper and Lower Burma, the former being the territory annexed on 1st January 1886. The province lies to the east of the Bay of Bengal, and covers a range of country extending from the Pakchan river in 9° 55' north latitude to the Naga and Chingpaw, or Kachin hills, lying roughly between the 27th and 28th degrees of north latitude; and from the Bay of Bengal on the west to the Mekong river, the boundary of the dependent Shan States on the east, that is to say, roughly, between the 92nd and 100th degrees of east longitude. The extreme length from north to south is almost 1200 miles,

and the broadest part, which is in about latitude 21° north, is nearly 480 miles from east to west. On the N. it is bounded by the dependent state of Manipur, by the Mishmi hills, and by portions of Chinese territory; on the E. by the Chinese Shan States, portions of the province of Yunnan, the French province of Indo-China, and the Siamese Shan, or Lao States and Siam; on the S. by the Siamese Malay States and the Bay of Bengal; and on the W. by the Bay of Bengal and Chittagong. The coast-line from Taknaf, the mouth of the Naaf, in the Akyab district on the north, to the estuary of the Pakchan at Maliwun on the south, is about 1200 miles. The area of Upper Burma is estimated at 83,473 square miles. This does not include the townships of Minhla, Taingda, and Sinbaungwe, which have been incorporated for administrative purposes with the Lower Burma district of Thayetmyo, and cover about 737 square miles. The area of Lower Burma before the annexation was returned at 87,220 square miles. Thus the total area now is about 87,957 square miles in Lower Burma and 83,473 square miles in Upper Burma, or 171,430 square miles for the whole province. The area of the northern and southern Shan States is computed to be a little over 40,000 square miles. Since the removal of the artificial political boundary of Upper and Lower Burma the province is divided by its chief physical features. These are the mountain ranges which run north and south and divide features. the country longitudinally. They are the Arakan Yoma, the Pegu Yoma, the Paung Laung range, and the Shan hills. The last two ranges in reality form one series. The Arakan Yoma is a continuation of the mountain chain known as the Naga hills, which forms the eastern boundary of Assam, runs nearly due south, and divides the Arakan division from the basin of the Irrawaddy. The Pegu Yoma rises in the highland of Meiktila, south of Mandalay, and keeping parallel to the Arakan Yoma, divides the basin of the Irrawaddy from that of the Sittang. The Paung Laung range is an offshoot from the plateau of the Shan States, and divides the basin of the Sittang from that of the Salween. The Pegu Yoma is only of moderate height, but the Paung Laung range has many high peaks, one rising to about 8000 feet. It sinks away to the plain of Thaton. The ranges which run fanwise from the high steppes of Tibet are at first almost as sharply defined as the deep gorges in which the rivers run. But as the ribs of a leaf fade away into the texture, so a space is gained, the ridges spread out and fall away. . The Irrawaddy and the Mekong gain space for their basins at the expense of the Salween, so that not only is the river itself crushed up in its bed, but its watershed on each side is so compressed, that though it sinks steadily, there is no room to form a plain. This is what causes what is called the Shan plateau, which is properly only the country between the Salween and the Irrawaddy, marked on the west by the abrupt line of hills which begin about Bhamo and run southwards until they sink into the plains of Lower Burma. On the east the plateau is no less sharply defined by the deep narrow rift of the Salween. The average height of the plateau is between 2000 and 3000 feet, but it is seamed and ribbed by mountain ranges which split up and run into one another, leaving space here and there for broad rolling downs or flatbottomed valleys. The highest peaks are in the north and the south. Loi Ling rises to 8842 feet, and in North Theinni there are many peaks of over 7000 feet, and the same heights are nearly reached in the hills of the Karen country on the south. The majority of the intermediate parallel ranges have an average of between 4000 and 5000 feet, with peaks rising to over 6000. The country east of the Salween is much less open and more hilly; instead