ity　of　directing　the　whole　from　one　center。
  As　the　inspection　of　the　Poor；the　care　of　them　when　they　are　sick；the　distribution　of　the　sums　granted　in　alms　for　their　support；the　furnishing　them　with　clothes；and　the　collection　of　the　voluntary　subscriptions　of　the　inhabitants；will　be　performed　by　the　commissaries　of　the　districts；　and　their　assistants；and　as　all　the　details　relative　to　giving　employment　to　the　Poor；　and　feeding　them；　may　be　managed　by　particular　subordinate　committees；　appointed　for　those　purposes；　the　current　business　of　the　supreme　committee　will　amount　to　little　more　than　the　exercise　of　a　general　superintendance。
  This　committee；　it　is　true；　must　determine　upon　all　demands　from　the　Poor　who　apply　for　assistance；　but　as　every　such　demand　will　be　accompanied　with　the　most　particular　account　of　the　circumstances　of　the　petitioner；　and　the　nature　and　amount　of　assistance　necessary　to　his　relief；　certified　by　the　commissary　of　the　district　in　which　the　petitioner　resides；and　also　by　the　parochial　committee；　where　such　are　established；the　matter　will　be　so　prepared　and　digested；　that　the　members　of　the　supreme　committee　will　have　very　little　trouble　to　decide　on　the　merits　of　the　case；　and　the　assistance　to　be　granted。
  This　assistance　will　consistin　a　certain　sum　to　be　given　WEEKLY　in　alms　to　the　petitioner；　by　the　commissary　of　the　district；　out　of　the　funds　of　the　Institution；in　an　allowance　of　bread　only；in　a　present　of　certain　articles　of　clothing；　which　will　be　specified；or；　perhaps；　merely　in　an　order　for　being　furnished　with　wood；　clothing；　or　fuel；　from　the　public　kitchens　or　magazines　of　the　Establishment；　AT　THE　PRIME　COST　of　those　articles；　AS　AN　ASSISTANCE　to　the　petitioner；　and　to　prevent　the　NECESSITY　OF　HIS　BECOMING　A　BURTHEN　ON　THE　　PUBLIC。
  The　manner　last　mentioned　of　assisting　the　Poor；that　of　furnishing　them　with　the　necessaries　of　life　at　lower　prices　than　those　at　which　they　are　sold　in　the　public　markets；　is　a　matter　of　such　importance；　that　I　shall　take　occasion　to　treat　of　it　more　fully　hereafter。
  With　respect　to　the　petitions　presented　to　the　committee；　whatever　be　the　assistance　demanded；　the　petition　received　ought　to　be　accompanied　by　a　duplicate；　to　the　end　that；　the　decision　of　the　　committee　being　entered　upon　the　duplicate；　as　well　as　upon　the　original；　and　the　duplicate　sent　back　to　the　commissary　of　the　district；　the　business　may　be　finished　with　the　least　trouble　possible；　and　even　without　the　necessary　of　any　more　formal　order　relative　to　the　matter　being　given　by　the　committee。
  I　have　already　mentioned　the　great　utility　of　PRINTED　FORMS；　for　petitions；　returns；　etc。　in　carrying　on　the　business　of　an　Establishment　for　the　Poor；　and　I　would　again　most　earnestly　recommend　the　general　use　of　them。　　Those　who　have　not　had　experience　in　such　matters；　can　have　no　idea　how　much　they　contribute　to　preserve　order；　and　facilitate　and　expedite　business。　　To　the　general　introduction　of　them　in　the　management　of　the　affairs　of　the　Institution　for　the　Poor　at　Munich；　I　attribute；　more　than　to　any　thing　else；　the　perfect　order　which　has　continued　to　reign　throughout　every　part　of　that　extensive　Establishment；　from　its　first　existence　to　the　present　moment。
  In　carrying　on　the　business　of　that　Establishment；　printed　forms　or　blanks　are　used；　not　only　for　petitions；returns；lists　of　the　Poor；　descriptions　of　the　Poor；lists　of　the　inhabitants；　lists　of　subscribers　to　the　support　of　the　Poor；orders　upon　the　banker　or　treasurer　of　the　Institution；but　also　for　the　reports　of　the　monthly　collections　made　by　the　commissaries　of　districts；the　accounts　sent　in　by　the　commissaries；　of　the　extraordinary　expences　incurred　in　affording　assistance　to　those　who　stand　in　need　of　immediate　relief；the　banker's　receipts；　and　even　the　books　in　which　are　kept　the　accounts　of　the　receipts　and　expenditures　of　the　Establishment。
  In　regard　to　the　proper　forms　for　these　blanks；　as　they　must　depend；　in　a　great　measure；　upon　　local　circumstances；　no　general　directions　can　be　given；　other　than；　in　all　cases；　the　shortest　forms　that　can　be　drawn　up；　consistent　with　perspicuity；　are　recommended；　and　that　the　subject…matter　of　each　particular　or　single　return；　may　be　so　disposed　as　to　be　easily　transferred　to　such　general　tables；　or　general　accounts；　as　the　nature　of　the　return　and　other　circumstances　may　require。　　Care　should　likewise　be　taken　to　make　them　of　such　a　form；　SHAPE　and　dimension；　that　they　may　be　　regularly　folded　up；　and　docketed；　in　order　to　their　being　preserved　among　the　public　records　of　the　Institution。
  CHAPTER。　IV。
  Of　the　Necessity　of　effectual　Measures　for　introducing　a　Spirit　　　　of　Industry　among　the　Poor　in　forming　an　Establishment　for　　　　their　Relief　and　Support。　　Of　the　Means　which　may　be　used　for　that　Purpose；　and　for　setting　　　　on　foot　a　Scheme　for　forming　an　Establishment　for　feeding　the　　　　Poor。
  An　object　of　the　very　first　importance　in　forming　an　Establishment　for　the　relief　and　support　of　the　Poor；　is　to　take　effectual　measures　for　introducing　a　spirit　of　industry　among　them；　for　it　is　most　certain；　that　all　sums　of　money；　or　other　assistance；　given　to　the　Poor　in　alms；　which　do　not　tend　to　make　them　industrious；　never　can　fail　to　have　a　contrary　tendency；　and　to　operate　as　an　encouragement　to　idleness　and　immorality。
  And　as　the　merit　of　an　action　is　to　be　determined　by　the　good　it　produces；　the　charity　of　a　nation　ought　not　to　be　estimated　by　the　millions　which　are　paid　in　Poor's　taxes；　but　by　the　pains　which　are　taken　to　see　that　the　sums　raised　are　properly　applied。
  As　the　providing　useful　employment　for　the　Poor；　and　rendering　them　industrious；　is；　and　ever　has　been；　a　great　DESIDERATUM　in　political　economy；　it　may　be　proper　to　enlarge　a　little　here；　upon　that　interesting　subject。
  The　great　mistake　committed　in　most　of　the　attempts　which　have　been　made　to　introduce　a　spirit　of　industry；　where　habits　of　idleness　have　prevailed；　has　been　the　too　frequent　and　improper　use　of　coercive　measures；　by　which　the　persons　to　be　reclaimed　have　commonly　been　offended　and　thoroughly　disgusted　at　the　very　out…set。Force　will　not　do　it。Address；　not　force；　must　be　used　on　those　occasions。
  The　children　in　the　house　of　industry　at　Munich；　who；　being　placed　upon　elevated　seats　round　the　halls　where　other　children　worked；　were　made　to　be　idle　spectators　of　that　amusing　scene；　cried　most　bitterly　when　their　request　to　be　permitted　to　descend　from　their　places；　and　mix　in　that　busy　crowd；　was　refused；but　they　would；　most　probably；　have　cried　still　more；　had　they　been　taken　abruptly　from　their　play　and　FORCED　to　work。
  〃Men　are　but　children　of　a　larger　growth；〃　and　those　who　undertake　to　direct　them；　ought　ever　to　bear　in　mind　that　important　truth。
  That　impatience　of　control；　and　jealousy　and　obstinate　perseverance　in　maintaining　the　rights　of　personal　liberty　and　independence；　which　so　strongly　mark　the　human　character　in　all　the　stages　of　life；　must　be　managed　with　great　caution　and　address；　by　those　who　are　desirous　of　doing　good；or；　indeed；　of　doing　any　thing　effectually　with　mankind。
  It　has　often　been　said；　that　the　Poor　are　vicious　and　profligate；　and　that　THEREFORE　nothing　but　force　will　answer　to　make　them　obedient；　and　keep　them　in　order；but；　I　should　say；　that　BECAUSE　the　Poor　are　vicious　and　profligate；　it　is　so　much　the　more　necessary　to　avoid　the　appearance　of　force　in　the　management　of　them；　to　prevent　their　becoming　rebellious　and　incorrigible。
  Those　who　are　employed　to　take　up　and　tame　the　wild　horses　belonging　to　the　Elector　Palatine；　which　are　bred　in　the　forest　near　Dusseldorf；　never　use　force　in　reclaiming　that　noble　animal；　and　　making　him　docile　and　obedient。　　They　begin　with　making　a　great　circuit；　in　order　to　approach　him；　and　rather　decoy　than　force　him　into　the　situation　in　which　they　wish　to　bring　him；　and　ever　afterwards　treat　him　with　the　greatest　kindness；　it　having　been　found　by　experience；　that　ill…usage　seldom　fails　to　make　him　〃a　man…hater；〃　untameable；　and　incorrigibly　vicious。It　may；　perhaps；　be　thought　fanciful　and　trifling；　but　the　fact　really　is；　that　an　attention　to　the　means　used　by　these　people　to　gain　the　confidence　of　those　animals；　and　teach　them　to　like　their　keepers；　their　stables；　and　their　mangers；　suggested　to　me　many　ideas　which　I　afterwards　put　in　execution　with　great　success；　in　reclaiming　those　abandoned　and　ferocious　animals　in　human　shape；　which　I　undertook　to　tame　and　render　gentle　and　docile。
  It　is　however　necessary　in　every　attempt　to　introduce　a　spirit　of　order　and　industry　among　the　idle　and　profligate；　not　merely　to　avoid　all　harsh　and　offensive　treatment；　which；　as　has　already　been　observed；　could　only　serve　to　irritate　them　and　render　them　still　more　vicious　and　obstinate；　but　it　is　also　indispensably　necessary　to　do　every　thing　that　can　be　devised　to　encourage　and　reward　every　symptom　of　reformation。
  It　will　likewise　be　necessary　sometimes　to　punish　the　obstinate；　but　recourse　should　never　be　had　to　punishments　till　GOOD　USAGE　has　first　been　fairly　tried　and　found　to　be　ineffectual。　The　delinquent　must　be　made　to　see　that　he　has　deserved　the　punishment；　and　when　it　is　inflicted；　care　should　be　taken　to