years　since　the　establishment　was　instituted；　no　one　fraud　of　the　least　consequence　has　been　discovered；　the　evident　impossibility　of　escaping　detection　in　those　practices；　having　prevented　the　attempt。
  Through　the　above…mentioned　details　may　be　sufficient　to　give　some　idea　of　the　general　order　which　reigns　in　every　part　of　this　extensive　establishment；　yet；　as　success　in　an　undertaking　of　this　kind　depends　essentially　on　carrying　on　the　business　in　all　its　various　branches　in　the　most　methodical　manner；　and　rendering　one　operation　a　check　upon　the　other；　as　well　as　in　making　the　persons　employed　absolutely　responsible　for　all　frauds　and　neglects　committed　in　their　various　departments；　I　shall　either　add　in　the　Appendix；　or　publish　separately；　a　full　account　of　the　internal　details　of　the　various　trades　and　manufactures　carried　on　in　the　Military　Work…house；　and　copies　of　all　the　different　tickets；returns；tables；accounts；　etc。　made　use　of　in　carrying　on　the　business　of　this　establishment。
  Though　these　accounts　will　render　this　work　more　voluminous　than　I　could　have　wished；　yet；　as　such　details　can　hardly　fail　to　be　very　useful　to　those；　who；　either　upon　a　larger；　or　smaller　scale；　may　engage　in　similar　undertakings；　I　have　determined　to　publish　them。
  To　show　that　the　regulations　observed　in　carrying　on　the　various　trades　and　manufactures　in　the　Military　Work…house　are　good；　it　will；　I　flatter　myself；　be　quite　sufficient　to　refer　to　the　flourishing　state　of　the　establishment；to　its　growing　reputation；to　its　extensive　connections；　which　reach　even　to　foreign　countries；to　the　punctuality　with　which　all　its　engagements　are　fulfilled；　to　its　unimpeached　credit；and　to　its　growing　wealth。
  Notwithstanding　all　the　disadvantages　under　which　it　laboured　in　its　infant　state；　the　net　profits　arising　from　it　during　the　six　years　it　has　existed；　amount　to　above　100；000　florins；　after　the　expences　of　every　kind；salaries；wages；repairs；　etc。　have　been　deducted；　in　consequence　of　the　　augmentation　of　the　amount　of　the　orders　received　and　executed　the　last　year；　did　not　fall　much　short　of　HALF　A　MILLION　of　florins。
  It　may　be　proper　to　observe；　that；　not　the　whole　army　of　the　Elector；　but　only　the　fifteen　Bavarian　regiments；　are　furnished　with　clothing　from　the　Military　Work…house　at　Munich。　　The　troops　of　the　Palatinate；　and　those　of　the　Duchies　of　Juliers　and　Bergen；　receive　their　clothing　from　a　similar　establishment　at　Manheim。
  The　Military　Work…house　at　Manheim　was　indeed　erected　several　months　before　that　at　Munich；　but　as　it　is　not　immediately　connected　with　any　institution　for　the　poor；as　the　poor　are　not　fed　in　it；and　as　it　was　my　first　attempt；　or　coup　d'essai；　it　is；　in　many　respects；　inferior　in　its　internal　arrangements　to　that　at　Munich。　　I　have　therefore　chosen　this　last　for　the　subject　of　my　descriptions；　and　would　propose　it　as　a　model　for　imitation；　in　preference　to　the　other。
  As　both　these　establishments　owe　their　existence　to　myself；　and　as　they　both　remain　under　my　immediate　superintendence；　it　may　very　naturally　be　asked；　why　that　at　Manheim　has　not　been　put　upon　the　same　footing　with　that　at　Munich？My　answer　to　this　question　would　be；　that　a　variety　of　circumstances；　too　foreign　to　my　present　subject　to　be　explained　here；　prevented　the　establishment　of　the　Military　Work…house　at　Manheim　being　carried　to　that　perfection　which　I　could　have　wished＇12＇。
  But　it　is　time　that　I　should　return　to　the　poor　of　Munich；　for　whose　comfort　and　happiness　I　laboured　with　so　much　pleasure；　and　whose　history　will　ever　remain　by　far　the　most　interesting　part　of　this　publication。
  CHAPTER。　VII。
  A　further　account　of　the　poor　who　were　brought　together　in　the　　　　house　of　industry：and　of　the　interesting　change　which　was　　　　produced　in　their　manners　and　dispositions。　　Various　proofs　that　the　means　used　for　making　them　industrious；　　　　comfortable；　and　happy；　were　successful。
  The　awkwardness　of　these　poor　creatures；　when　they　were　first　taken　from　the　streets　as　beggars；　and　put　to　work；　may　easily　conceived；　but　the　facility　with　which　they　acquired　address　in　the　various　manufactures　in　which　they　were　employed；　was　very　remarkable；　and　much　exceeded　my　expectation。　　But　what　was　quite　surprising；　and　at　the　same　time　interesting　in　the　highest　degree；　was　the　apparent　and　rapid　change　which　was　produced　in　their　manners；in　their　general　behaviour；and　even　in　the　very　air　of　their　countenances；　upon　being　a　little　accustomed　to　their　new　situations。　　The　kind　usage　they　met　with；　and　the　comforts　they　enjoyed；　seemed　to　have　softened　their　hearts；　and　awakened　in　them　sentiments　as　new　and　surprising　to　themselves；　as　they　were　interesting　to　those　about　them。
  The　melancholy　gloom　of　misery；　and　air　of　uneasiness　and　embarrassment；　disappeared　by　little　and　little　from　their　countenances；　and　were　succeeded　by　a　timid　dawn　of　cheerfulness；　rendered　most　exquisitely　interesting　by　a　certain　mixture　of　silent　gratitude；　which　no　language　can　describe。
  In　the　infancy　of　this　establishment；　when　these　poor　creatures　were　first　brought　together；　I　used　very　frequently　to　visit　them；to　speak　kindly　to　them；and　to　encourage　them；and　I　seldom　passed　through　the　halls　where　they　were　at　work；　without　being　a　witness　to　the　most　moving　scenes。
  Objects；　formerly　the　most　miserable　and　wretched；　whom　I　had　seen　for　years　as　beggars　in　the　streets；…young　women；perhaps　the　unhappy　victims　of　seduction；　who；　having　lost　their　reputation；　and　being　turned　adrift　in　the　world；　without　a　friend　and　without　a　home；　were　reduced　to　the　necessity　of　begging；　to　sustain　a　miserable　existence；　now　recognized　me　as　their　benefactor；　and；　with　tears　dropping　fast　from　their　cheeks；　continued　their　work　in　the　most　expressive　silence。
  If　they　were　asked；　what　the　matter　was　with　them？　their　answer　was；　（〃nichts〃）　〃nothing；〃　accompanied　by　a　look　of　affectionate　regard　and　gratitude；　so　exquisitely　touching　as　frequently　to　draw　tears　from　the　most　insensible　of　the　bystanders。
  It　was　not　possible　to　be　mistaken　with　respect　to　the　real　state　of　the　minds　of　these　poor　people；　every　thing　about　them　showed　that　they　were　deeply　affected　with　the　kindness　shown　them；　and　that　their　hearts　were　really　softened；　appeared；　not　only　from　their　unaffected　expressions　of　gratitude；　but　also　from　the　effusions　of　their　　affectionate　regard　for　those　who　were　dear　to　them。　In　short；　never　did　I　witness　such　affecting　scenes　as　passed　between　some　of　these　poor　people　and　their　children。
  It　was　mentioned　above　that　the　children　were　separated　from　the　grown　persons。　　This　was　the　case　at　first；　but　as　soon　as　order　was　thoroughly　established　in　every　part　of　the　house；　and　the　poor　people　had　acquired　a　certain　degree　of　address　in　their　work；　and　evidently　took　pleasure　in　it；　as　many　of　those　who　had　children　expressed　an　earnest　desire　to　have　them　near　them；　permission　was　granted　for　that　purpose；　and　the　spinning　halls；　by　degrees；　were　filled　with　the　most　interesting　little　groups　of　industrious　families；　who　vied　with　each　other　in　diligence　and　address；　and　who　displayed　a　scene；　at　once　the　most　busy；　and　the　most　cheerful；　that　can　be　imagined。
  An　industrious　family　is　ever　a　pleasing　object；　but　there　was　something　peculiarly　interesting　and　affecting　in　the　groups　of　these　poor　people。　Whether　it　was；　that　those　who　saw　them　compared　their　present　situation　with　the　state　of　misery　and　wretchedness　from　which　they　had　been　taken；　or　whether　it　was　the　joy　and　exultation　which　were　expressed　in　the　countenances　of　the　poor　parents　in　contemplating　their　children　all　busily　employed　about　them；or　the　air　of　self…satisfaction　which　these　little　urchins　put　on；　at　the　consciousness　of　their　own　dexterity；　while　they　pursued　their　work　with　redoubled　diligence　upon　being　observed；　that　rendered　the　scene　so　singularly　interesting；　I　know　not；　but　certain　it　is；　that　few　strangers　who　visited　the　establishment；　came　out　of　these　halls　without　being　much　affected。
  Many　humane　and　well…disposed　persons　are　often　withheld　from　giving　alms；　on　account　of　the　bad　character　of　beggars　in　general；　but　this　circumstance；　though　it　ought　undoubtedly　to　be　taken　into　consideration　in　determining　the　mode　of　administering　our　charitable　assistance；　should　certainly　not　prevent　our　interesting　ourselves　in　the　fate　of　these　unhappy　beings。　On　the　contrary；　it　ought　to　be　an　additional　incitement　to　us　to　relieve　them；for　nothing　is　more　certain；　than　that　their　crimes　are　very　often　the　EFFECTS；　not　the　CAUSES　of　their　misery；　and　when　this　is　the　case；　by　removing　the　cause；　the　effects　will　cease。
  Nothing　is　more　extraordinary　and　unaccountable；　than　the　inconsistency　of　mankind　in　every　thing；　even　in　the　practice　of　that　divine　virtue　benevolence；　and　most　of　our　mistakes　arise　more　from　indolence　and　from　inattention；　than　from　any　thing　else。　The　busy　part　of　mankind　are　too　intent　upon　their　own　private　pursuits；　and　those　who　have　leisure；　are　too　averse　from　giving　themselves　trouble；　to　investigate　a　subject　but　too　generally　considered　as　tiresome　and　uninteresting。　But　if　it　be　true；　that　we　are　really　happy　only　in　proportion　a