ich　is　always　much　to　be　apprehended　in　establishments　for　the　Poor；　and　which　is　always　most　fatal　in　its　consequences；　is　effectually　prevented　at　Munich　by　the　following　simple　arrangement：A　long　and　narrow　slip　of　paper；　upon　which　is　printed；　between　parallel　lines；　in　two　or　more　columns；　all　the　weeks　in　the　year；　or　rather　the　month；　and　the　day　of　the　month；　when　each　week　begins；　is；　in　the　beginning　of　every　year；　given　to　each　poor　perform　entitled　to　receive　alms；　and　the　name　of　the　person；with　the　number　his　name　bears　in　the　general　list　of　the　Poor；the　weekly　sum　granted　to　him；and　the　sum　he　is　able　to　earn　weekly　by　labour；　are　entered　in　writing　at　the　head　of　this　list　of　the　weeks。This　paper；　which　must　always　be　produced　by　the　poor　person　as　often　as　he　applies　for　his　weekly　allowance　of　alms；　serves　to　show　whether　he　has；　or　has　not　fulfilled　the　conditions　upon　which　the　allowance　was　granted　him；　that　is　to　say；　whether　he　has　been　industrious；　and　has　earned　by　his　labour；　and　received；　the　sum　he　ought　to　earn　weekly。　This　fact　is　ascertained　in　the　following　manner：　when　the　poor　person　frequents　the　house　of　industry　regularly；　or　when　he　works　at　home；　and　delivers　regularly　at　the　end　of　every　week；　the　produce　of　the　labour　he　is　expected　to　perform；　when　he　has　thus　fulfilled　the　conditions　imposed　on　him；　the　column；　or　rather　parallel；　in　his　paper；　（which　may　be　called　his　certificate　of　industry；）　answering　to　the　week　in　question；　is　marked　with　a　stamp；　kept　for　that　purpose　at　the　Military　Work…house；　or；　if　he　should　be　prevented　by　illness；　or　any　other　accident；　from　fulfilling　those　conditions；　in　that　case；　instead　of　the　stamp；　the　week　must　be　marked　by　the　signature　of　the　commissary　of　the　district　to　which　the　poor　person　belongs。　But；　if　the　certificate　be　not　marked；　either　by　the　stamp　of　the　house　of　industry；　or　by　the　signature　of　the　commissary　of　the　district；　the　allowance　for　the　week　in　question　is　not　issued。
  It　is　easy　to　be　imagined　how　effectually　this　arrangement　must　operate　as　a　check　to　idleness。　But；　not　satisfied　with　discouraging　and　punishing　idleness；　we　have　endeavoured；　by　all　the　means　in　our　power；　and　more　especially　by　rewards　and　honorable　distinctions　of　every　kind；　to　encourage　extraordinary　exertions　of　industry。　　Such　of　the　Poor　who　earn　more　in　the　week　than　the　sum　imposed　on　them；　are　rewarded　by　extraordinary　presents；　in　money；　or　in　some　useful　and　valuable　article　of　clothing；　or　they　are　particularly　remembered　at　the　next　public　distribution　of　money；　which　is　made　twice　a　year　to　the　Poor；　to　assist　them　in　paying　their　house…rent：　and　so　far　is　this　from　being　made　a　pretext　for　diminishing　their　weekly　allowance　of　alms；　that　it　is　rather　considered　as　a　reason　for　augmenting　them。
  There　are　great　numbers　of　persons；　of　various　descriptions；　in　all　places；　and　particularly　in　great　towns；　who；　though　they　find　means　just　to　support　life；　and　have　too　much　feeling　ever　to　submit　to　the　disgrace　of　becoming　a　burthen　upon　the　public；　are　yet　very　unhappy；　and　consequently　objects　highly　deserving　of　the　commiseration　and　friendly　aid　of　the　humane　and　generous。　it　is　hardly　possible　to　imagine　a　situation　more　truly　deplorable　than　that　of　a　person　born　to　better　prospects；　reduced　by　unmerited　misfortunes　to　poverty；　and　doomed　to　pass　his　whole　life　in　one　continued　and　hopeless　struggle　with　want；　shame；　and　despair。
  Any　relief　which　it　is　possible　to　afford　to　distress　that　appears　under　this　respectable　and　most　interesting　form；　ought　surely　never　to　be　withheld。But　the　greatest　care　and　precaution　are　necessary　in　giving　assistance　to　those　who　have　been　rendered　irritable　and　suspicious　by　misfortunes；　and　who　have　too　much　honest　pride　not　to　feel　themselves　degraded　by　accepting　an　obligation　they　never　can　hope　to　repay。
  The　establishment　of　the　house　of　industry　at　Munich　has　been　a　means　of　affording　very　essential　relief　to　many　distressed　families；　and　single　persons　in　indigent　circumstances；　who；　otherwise；　most　probably　never　would　have　received　any　assistance。　Many　persons　of　distinguished　birth；　and　particularly　widows　and　unmarried　ladies　with　very　small　fortunes；　frequently　send　privately　to　this　house　for　raw　materials；flax　or　wool；　　which　they　spin；　and　return　in　yarn；linen　for　soldiers　shirts；　which　they　make　up；　etc。　and　receive　in　money；　（commonly　through　the　hands　of　a　maid…servant；　who　is　employed　as　a　messenger　upon　these　occasions；）　the　amount　of　the　wages　at　the　ordinary　price　paid　by　the　manufactory；　for　the　labour　performed。
  Many　a　common　soldier　in　the　Elector's　service　wears　shirts　made　up　privately　by　the　delicate　hands　of　persons　who　were　never　seen　publicly　to　be　employed　in　such　coarse　work；and　many　a　comfortable　meal　has　been　made　in　the　town　of　Munich；　in　private；　by　persons　accustomed　to　more　sumptuous　fare；　upon　the　soup　destined　for　the　Poor；　and　furnished　gratis　from　the　public　kitchen　of　the　house　of　industry。　　Many　others　who　stand　in　need　of　assistance；　will；　in　time；　I　hope；　get　the　better　of　their　pride；　and　avail　　themselves　of　these　advantages。
  To　render　this　establishment　for　the　Poor　at　Munich　perfect；　something　is　still　wanting。The　house　of　industry　is　too　remote　from　the　center　of　the　town；　and　many　of　the　Poor　live　at　such　a　distance　from　it；　that　much　time　is　lost　in　going　and　returning。　It　is　situated；　it　is　true；　nearly　in　the　center　of　the　district　in　which　most　of　the　Poor　inhabit；　but　still　there　are　many　who　do　not　derive　all　the　advantages　from　it　they　otherwise　would　do　were　it　adjacent　to　their　dwellings。　　The　only　way　to　remedy　this　imperfection　would　be；　to　establish　several　smaller　public　kitchens　in　different　parts　of　the　town；　with　two　or　three　rooms　adjoining　to　each；　where　the　Poor　might　work。They　might　then　either　fetch　the　raw　materials　from　the　principal　house　of　industry；　or　be　furnished　with　them　by　the　persons　who　superintend　those　subordinate　kitchens；　and　who　might　serve　at　the　same　time　as　stewards　and　inspectors　of　the　working　rooms；　under　the　direction　and　control　of　the　officers　who　are　placed　at　the　head　of　the　general　　establishment。　　This　arrangement　is　in　contemplation；　and　will　be　put　in　execution　as　soon　as　convenient　houses　can　be　procured　and　fitted　up　for　the　purpose。
  In　large　cities；　these　public　kitchens；　and　rooms　adjoining　to　them　for　working；　should　be　established　in　every　parish；　and；　it　is　scarcely　to　be　conceived　how　much　this　arrangement　would　contribute　to　the　comfort　and　contentment　of　the　Poor；　and　to　the　improvement　of　their　morals。　　These　working　rooms　might　be　fitted　up　with　neatness；　and　even　with　elegance；　and　made　perfectly　warm；　clean；　and　comfortable；　at　a　very　small　expence；　and；　if　nothing　were　done　to　disgust　the　Poor；　either　by　treating　them　harshly；　or　using　FORCE　to　oblige　them　to　frequent　these　establishments；　they　would　soon　avail　themselves　of　the　advantages　held　out　to　them；　and　the　tranquillity　they　would　enjoy　in　these　peaceful　retreats；　would；　by　degrees；　calm　the　agitation　of　their　minds；remove　their　suspicions；and　render　them　happy；grateful；　and　docile。
  Though　it　might　not　be　possible　to　provide　any　other　lodgings　for　them　than　the　miserable　barracks　they　now　occupy；　yet；　as　they　might　spend　the　whole　of　the　day；　from　morning　till　late　at　night；　in　these　public　rooms；　and　have　no　occasion　to　return　to　their　homes　till　bed…time；　they　would　not　experience　much　inconvenience　from　the　badness　of　the　accommodation　at　their　own　dwellings。
  Should　any　be　attached　with　sickness；　they　might　be　sent　to　some　hospital；　or　rooms　be　provided　for　them；　as　well　as　for　the　old　and　infirm；　adjacent　to　the　public　working　rooms。　　Certain　hours　might　also　be　set　apart　for　instructing　the　children；　daily；　in　reading　and　writing；　in　the　dining…hall；　or　in　some　other　room　convenient　for　that　purpose。
  The　expence　of　forming　such　an　establishment　in　every　parish　would　not　be　great；　in　the　first　outset；　and　the　advantages　derived　from　it　would　very　soon　repay　that　expence；　with　interest。　The　Poor　might　be　fed　from　a　public　kitchen　for　LESS　THAN　HALF　what　it　would　cost　them　to　feed　themselves；they　would　turn　their　industry　to　better　account；　by　working　in　a　public　establishment；　and　under　proper　direction；　than　by　working　at　home；a　spirit　of　emulation　would　be　excited　among　them；　and　they　would　pass　their　time　more　agreeably　and　cheerfully。　They　would　be　entirely　relieved　from　the　heavy　expense　of　fuel　for　cooking；　and；　in　a　great　measure；　from　that　for　heating　their　dwellings；　and；　being　seldom　at　home　in　the　day…time；　would　want　little　more　than　a　place　to　sleep　in；　so　that　the　expence　of　lodging　might　be　greatly　diminished。It　is　evident；　that　all　these　saving　together　would　operate　very　powerfully　to　lessen　the　public　expence　for　the　maintenance　of　the　Poor；　and；　were　proper　measures　adopted；　and　pursued　with　care　and　perseverance；　I　am　persuaded　the　expence　would　at　last　be　reduced　to　little　or　nothing。
  With　regard　to　the　lodgings　for　the　Poor；　I　am　clearly　of　opinion　that　it　is　in　general　best；　particularly　in　great　towns；　that　these　should　be　left　for　themselves　to　provide。　　This　they　certainly　would　l