d, above which were spread various articles of clothing.
Over these was placed another layer of sand, and then the tomb was built
above the whole.

The bodies are found wrapped in several coverings; and when first taken
out of the graves, they have the appearance of unfinished statues; the
position of the head, knees, and feet being alone recognisable. A strong
net-work, composed of twisted straw or bast incloses a thick rush mat,
in which the body is wrapped. These coverings being removed, there is
found a broad, woollen bandage, passing round the body, and fastening
the rushes or sticks which support it in a sitting position. Under this
bandage is a red or party-colored covering which goes over the whole
body; and beneath this are one or two yellowish-white coverings,
strongly sewed up. On removing these coverings, there are found some
pots or drinking cups, a few ornaments, the _Huallqui_ with coca, and in
most instances a silver or gold idol suspended from the neck of the
body. The undermost wrapper consists of a cloth of rather fine texture.
Probably it was originally white, but time has changed it to a
reddish-yellow. This covering being unsewed, the naked corpse appears;
the head alone being encircled with two or three bandages, called
_Huinchas_. The body is always in a sitting posture; the knees being
drawn up towards the face, and the arms crossed over the breast, in
such a manner that the chin rests between the two clenched hands. The
wrists are tied together, and the ligature with which they are
fastened is passed round the neck. This, which was evidently done only
to keep the hands fixed in the required position, has led some
commentators on Peruvian antiquities to suppose that the bodies found
with strings round the necks were those of hanged persons. In the
mouth there is a thin piece of gold, silver or copper; most of the
bodies are in a good state of preservation, though the features are
not discernible. The hair is always found perfectly free from decay;
and that of the females is beautifully plaited.

The question has arisen, whether these bodies were embalmed, or whether
their preservation is merely the result of the mummifying nature of the
climate. Both conjectures have found zealous supporters. Don Francisco
Barrero, keeper of the Museum of Natural History in Lima, mentions, in
the _Memorial de Ciencias Naturales_,[105] that among the ancient
Peruvians certain men were appointed as embalmers, and