H. M. Miller, of Chicago, and Frank R. Ward, of New Orleans, who compose the firm of Miller & Ward, have recently opened at 350 Elm street, Dallas, an elegant and modern undertaking establishment. Mr. Ward has been the late managing undertaker for the well known leading firm of F. Johnson & Son, of New Orleans. Messrs. Miller & Ward state they belong to no combination and they hope, by fair and just treatment to all, to win the respect and good will of the Dallas public. They carry a full line of undertaking goods, such as caskets, coffins, burial robes, suits, etc. Their hearses and wagons are of the latest design and are the finest in Texas. Their office remains open all night and orders will receive prompt and efficient attention. They furnish, when desired, a lady assistant. Their telephone number is 293.

     Mr. Geo. W. Loudermilk, who, for the past eight years has been Managing Undertaker for P. W. Linskie, has formed a co-partnership with H. M. Miller, in the Miller & Ward establishment, now known as Loudermilk & Miller, Mr. Ward having sold his interest to Mr. Miller some time ago. Their office at 350 Elm street is always open to all calls, either personal or by telephone, and will be promptly attended to, night or day.

     Mr. Ed C. Smith, who has been in the undertaking business in Dallas for twenty years, and who has, therefore, had abundant opportunity to gather mortuary data, says there is almost no demand for coffins between the sizes of three and four years old for children and adults. He says his observation is that most children are safe after they pass their third birthday, and nearly all of them after the fourth birthday, unless some contagion comes along, and even this, they are very apt to pull through. In fact, he says that from the time a boy is four years old, until he is grown, he is very hard to kill, either by accident or disease. When Mr. Smith hears a father say that he has a ten, twelve or fifteen-year-old son very low with typhoid fever or other disease, he always cheers him up, because a man could make a fortune by hunting up sick boys of those ages and betting they would recover, provided, of course, he could get anybody to cover his bets.
     Mr. Smith says an examination of any practical undertaker's stock will cause one to remark the absence of coffins to fit persons between the age of three years and maturity.

     Mr. B. K. Coffman, the Southern agent of The James Cunningham Son and Company, of Chicago, builders of fine hearses and carriages, was in the city yesterday and chatted pleasantly with a Times Herald reporter.
    In the course of the conversation, Mr. Coffman had occasion to speak of the growing demand for the high grade variety of carriages and especially for those used in the undertaking business.
     "You see," said Mr. Coffman, "the undertaking business is unlike any other business. The ethics of the business do not permit an undertaker to advertise the fact that he is burying people at reduced rates. He can't declare a sacrifice sale of coffins, either. A funeral is to those interested, an occasion of sadness, always. The duties devolving upon the undertaker call for the exercise of tact and he must go about his work in the most unobtrusive manner. This is obvious.
     "It follows as a matter of course that the most effect means of increasing his business lies in his having as full and as excellent an equipment of hearses, carriages and horse furniture as money can buy.
     "Our house has customers all over the country; I sell to the trade in seventeen different states, and I can truthfully say that among the equipments possessed by the largest undertaking firms in the South, there is not none that is more complete and elaborate than that of an undertaker right here in Dallas. I suppose you know whom I mean -- young Geo. W. Loudermilk, up on Elm street.
     "I speak of this gentleman particularly, as our house, last month, sold to him two of the finest funeral cars, popularly known as "hearses," that ever went out of the factory, together with what is known as a "top casket wagon," sometimes erroneously termed an ambulance wagon, and the horse furniture for each.
     "Oh, yes, there have been immense improvements made in the building of funeral cars. You might think that there aren't any fashions to speak of in the line of funeral get ups, but you'd be greatly mistaken. Mr. Loudermilk ordered from us last winter, a black and a white funeral car with all the accessories. Some six months were spent in designing and building them and they are the highest type of the carriagemaker and designer's art. Only one finer funeral car was ever built by us, and that was an elaborate affair built for exhibition purposes solely. It was at the World's Fair and was finally sold to a big Eastern firm for $6500.
     "The special features of these cars are many. One of the most melancholy things about the old style hearses was the row of stiff carved funeral urns on top. In the new cars, there is nothing of this, only a smooth, rounded top, with a polished surface like glass. On each side, and at the back, there are three handsomely hand carved columns, while between are heavy windows of French plate glass, deeply beveled. Hammer cloth seats heavily draped with fringe are another striking feature. The hearse lamps, each with four plate glass faces full silver plated, give an indescribably fine appearance to the vehicles.
     "The features of the interiors of the cars are the polished mahogany bottoms with full silver ornaments on which the caskets rest and the heavy broadcloth curtains, with worsted fringe and tassels.
     "They are exquisitely springed throughout, according to special designs prepared by us. The trimmings throughout, hub bands, lamps, etc., are all full silver plated.
     "The top casket wagon is, in itself, a work of art. Inside, it is fitted with a folding rack able to accommodate not only a casket, but also flowers, robes or any accessories that may be demanded. This is the very latest in top casket wagons and is a great convenience to an undertaker at large funerals where the floral offerings are many and elaborate. It opens from the rear, the glass doors moving on slides. The vehicle sets high from the ground and is a beautiful solid black with a monogram in ground glass on either side next [to] the driver.
     "Undertaker Loudermilk has, undoubtedly, the finest equipment for doing business in the state, if not the South.
     "One of our carriages recently finished for him is provided with the finest tufted silk plush cushions, with electric bell and patent window raising device that make it a magnificent example of what is done now in carriage building.
     "Mr. Loudermilk, I understand, in addition to his equipment of carriages, has the finest matched team of white horses in the state, and while I live in Fort Worth, I yield the palm to a Dallas undertaker when it comes to a full complement of the things required by an up to date man in the business."
     Mr. Coffman left last night for the Fort.

     J. E. Dunn, the well known undertaker, yesterday sold his establishment to Messrs. Broussard, Beard & Co., who will, in the future, conduct the business at the same location. The affairs of the new firm will be under the direct management of J. W. Beard and E. R. Little, both of whom are practical and experienced men in this character of work. The members of the new firm are from Beaumont.
     Mr. Dunn has been in business in Dallas for many years, and is well and favorably known to a large number of friends who will regret to learn of his retirement from the commercial life of the city.

     Inviting public inspection of their well-appointed chapel, lounge, slumber and selection rooms, the Marrs-Mundy-Quill Funeral Home (successors to Bower Undertaking Company), Monday, announced its formal opening.
     Edward S. Marrs, licensed funeral director and embalmer for eighteen years; John H. Mundy, for seventeen years connected with one of Dallas' leading funeral homes, and Mrs. Jesse Lee Quill, well known throughout the Southwest as a specialist in derma-surgery of women and children and restorative arts, formed the new organization partnership with the recent purchase of the Bower establishment, 3000 Maple Avenue.
     Mr. Marrs, assisted by William Teel, will serve as director of funerals. He has been associated with a Dallas organization for the past seventeen years and is considered an expert in the field of derma-surgery.
     After seventeen years as business manager for a Dallas funeral home, Mr. Mundy will serve as business manager of the new partnership.
     Mrs. Quill, one of the first women in Dallas to become a licensed embalmers, will serve as treasurer of the concern and will supervise personnel, decorative detail and music. She has been connected with Dallas undertaking establishments for sixteen years.
Though the partnership is new, the combined experience of the three firm members represents forty-five years of service to Dallasites in this field.