Mitford's tone in the opening paragraphs of her essay is mocking and disdainful. She uses sarcasm and irony to convey her negative attitude towards the funeral industry, describing it as a "vulgar, brutal, and absurd" business that preys on people's grief for profit. She questions the sincerity and ethics of funeral directors and criticizes the extravagant and unnecessary excesses that accompany funerals.
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