the　institution　will　be　sufficient　to　employ　constantly　a　number　of　weavers　of　different　kinds　of　cloth　and　stuff；　the　market　for　all　the　various　kinds　of　yarn　the　Poor　may　spin　will　always　be　certain。　　The　same　reasoning　will　hold　with　regard　to　various　other　articles　used　in　great　manufactories；　upon　which　the　Poor　might　be　very　usefully　employed；　and　hence　the　great　advantage　of　making　Establishments　for　giving　employment　to　the　Poor　as　extensive　as　possible。　It　is　what　I　have　often　insisted　on；　and　what　I　　cannot　too　strongly　recommend　to　all　those　who　engage　in　forming　such　Establishments。
  Although　I　certainly　should　not　propose　to　BRING　TOGETHER；　under　one　roof；　all　the　Poor　of　a　whole　kingdom；　as；　by　the　inscription　over　the　entrance　into　a　vast　hospital　began；　but　not　finished；　at　Naples；　it　would　appear　was　once　the　intention　of　the　government　in　that　country；　yet　I　am　clearly　of　opinion　that　an　institution　for　GIVING　EMPLOYMENT　TO　THE　POOR　can　hardly　be　too　extensive。
  But　to　return　to　the　subject　to　which　this　Chapter　was　more　particularly　appropriated；　the　relief　that　may　be　afforded　by　private　individuals　to　the　Poor　in　their　neighbourhood；　in　case　it　should　not　be　possible　to　get　over　all　the　difficulties　that　may　be　in　the　way　to　prevent　the　forming　of　a　general　Establishment　for　the　benefit　of　the　Poor；　individuals　must　content　themselves　with　making　such　private　arrangements　for　that　purpose　as　they　may　be　able；　WITH　SUCH　ASSISTANCE　AS　THEY　CAN　COMMAND；　to　carry　into　execution。
  The　most　simple；　and　least　expensive　measure　that　can　be　adopted　for　the　assistance　of　the　Poor　will　be　that　of　furnishing　them　with　raw　materials　for　working。　　Flax；　hemp；　or　wool；　for　instance；　for　spinning；　and　paying　them　in　money；　at　the　market　price；　for　the　yarn　spun。　　This　yarn　may　afterwards　be　sent　to　weavers　to　be　manufactured　into　cloth；　or　may　be　sent　to　some　good　market　and　sold。　　The　details　of　these　mercantile　transactions　will　be　neither　complicated　nor　troublesome；　and　might　easily　be　managed　by　a　steward　of　house…keeper；　particularly　if　the　printed　tickets；　and　tables；　I　have　so　often　had　occasion　to　recommend；　are　used。
  The　flax；　hemp；　or　wool；　as　soon　as　it　is　purchased；　should　be　weighed　out　into　bundles　of　one　or　two　pounds　each；　and　lodged　in　a　store…room；　and　when　one　of　these　bundles　is　delivered　out　to　a　poor　person　to　be　spun；　it　should　be　accompanied　with　a　printed　spin…ticket；　and　entered　in　a　table　to　be　kept　for　that　purpose；　and　when　it　is　returned　spun；　an　abstract　of　the　spin…ticket　itself；　should　be　bound　up　with　the　bundle　of　yarn；　in　order　that　any　frauds　committed　by　the　spinner；　in　reeling；　or　in　any　other　way；　which　may　be　discovered　upon　winding　off　the　yarn；　may　be　brought　home　to　the　person　who　committed　them。　　When　it　is　known　that　such　effectual　precautions　to　detect　frauds　are　used；　no　farther　attempts　will　be　made　to　defraud；　and　a　most　important　point　indeed　will　be　gained；　and　one　which　will　most　powerfully　tend　to　mend　the　morals　of　the　Poor；　and　restore　peace　to　their　minds。　　When；　by　rendering　it　evidently　impossible　for　them　to　escape　detection；　they　are　brought　to　give　up　all　thoughts　of　cheating　and　deceiving；　they　will　then　be　capable　of　application；　and　of　enjoying　real　happiness；　and；　with　open　and　placid　countenances；　will　look　every　one　full　in　the　face　who　accosts　them：　but　as　long　as　they　are　under　the　influence　of　temptation　as　long　as　their　minds　are　degraded　by　conscious　guilt；　and　continually　agitated　by　schemes　of　prosecuting　their　fraudulent　practices；　they　are　as　incapable　of　enjoying　peace　or　contentment；　as　they　are　of　being　useful　members　of　society。
  Hence　the　extreme　cruelty　of　an　ill…judged　　appearance　of　confidence；　or　careless　neglect　of　precautions；　in　regard　to　those　employed　in　places　of　trust；　who　may　be　exposed　to　temptations　to　defraud。
  That　prayer；　which　cannot　be　enough　admired；　or　too　often　repeated；　〃LEAD　US　NOT　INTO　TEMPTATION；〃　was　certainly　dictated　by　infinite　wisdom　and　goodness；　and　it　should　ever　be　borne　in　mind　by　those　who　are　placed　in　stations　of　power　and　authority；　and　whose　measures　must　necessarily　have　much　influence　on　the　happiness　or　misery　of　great　numbers　of　people。
  Honest　men　may　be　found　in　all　countries；　but　I　am　sorry　to　say；　that　the　result　of　all　my　experience　and　observation　has　tended　invariably　to　prove；　（what　has　often　been　remarked；）　that　it　is　extremely　difficult　to　KEEP　THOSE　HONEST　who　are　exposed　to　continual　and　great　temptations。
  There　is；　however；　one　most　effectual　way；　not　only　of　keeping　those　honest　who　are　so　already；　but　also　of　making　those　honest　who　are　not　so；　and　that　is；　by　taking　such　precautions　as　will　render　it　EVIDENTLY　impossible　for　those　who　commit　frauds　to　escape　detection　and　punishment：　and　these　precautions　are　never　impossible；　and　seldom　difficult；　and　with　a　little　address；　they　may　always　be　so　taken　as　to　be　in　nowise　offensive　to　those　who　are　the　objects　of　them。
  It　is　evident　that　the　maxims　and　measures　here　recommended　are　not　applicable　merely　to　the　Poor；　but　also；　and　more　especially；　to　those　who　may　be　employed　in　the　details　of　relieving　them。
  But　to　return　once　more　to　the　subject　more　immediately　under　consideration。If　individuals　should　extend　their　liberality　so　far　as　to　establish　public　kitchens　for　feeding　the　Poor；　（which　is　a　measure　I　cannot　too　often；　or　too　forcibly　recommend；）　it　would　be　a　great　pity　not　to　go　one　easy　step　further；　and　fit　up　a　few　rooms　adjoining　to　the　kitchen；　where　the　Poor　may　be　permitted　to　assemble　to　work　for　their　own　emoluments；　and　where　schools　for　instructing　the　children　of　the　Poor　in　working；　and　in　reading　and　writing；　may　be　established。　　Neither　the　fitting　up；　or　warming　and　lighting　of　these　rooms；　will　be　attended　with　any　considerable　expense；　while　the　advantages　which　will　be　derived　from　such　an　Establishment　for　encouraging　industry；　and　contributing　to　the　comfort　of　the　Poor；　will　be　most　important；　and　from　their　peculiar　nature；　and　tendency；　will　be　most　highly　interesting　to　every　benevolent　mind。
  END　OF　ESSAY　TWO。
  Footnotes　for　Essay　II。
  ＇1＇　This　English　Reader　is　desired　to　bear　in　mind；　that　the　Author　of　this　Essay；　though　an　Englishman；　is　resident　in　Germany；　and　that　his　connections　with　that　country　render　it　necessary　for　him　to　pay　particular　attention　to　its　circumstances；　in　treating　a　subject　which　he　is　desirous　of　rendering　generally　useful。　These　is　still　another　reason；　which　renders　it　necessary　for　him　to　have　continually　in　view；　in　the　Treatise；　the　situation　of　the　Poor　upon　the　Continent；　and　that　it　is　an　engagement　which　he　has　laid　himself　under　to　write　upon　that　subject。
  ＇2＇　The　only　step　which；　in　my　opinion；　it　would　be　either；　necessary；　or　prudent；　for　the　legislature　to　take　in　any　country　where　an　Establishment　for　the　Poor　is　to　be　formed；　is　to　RECOMMEND　to　the　Public　a　good　plan　for　such　an　Establishment；　and　repeal；　or　alter　all　such　of　the　existing　laws　as　might　render　the　introduction　of　it　difficult　or　impossible。
  ＇3＇　This　is　an　object　of　the　utmost　importance；　and　the　success　of　the　undertaking　will　depend　in　a　great　measure　on　the　attention　that　is　paid　to　it。
  ＇4＇　This　measure　has　been　followed　by　the　most　salutary　effects　at　Munich。　　The　commissaries　of　districts　flattered　by　this　distinction　have　exerted　themselves　with　uncommon　zeal　and　assiduity　in　the　discharge　of　the　important　duties　of　their　office。　　And　very　important　indeed　is　the　office　of　a　commissary　of　a　district　in　the　Establishment　for　the　Poor　at　Munich。
  ＇5＇　It　will　be　best；　if　it　be　possible；　to　mention　and　describe　the　place；　in　the　Proposals。
  CONTENTS　of　ESSAY　III。
  of　FOOD　and　particularly　of　FEEDING　the　POOR
  Introduction。
  CHAPTER。　I。　　Great　importance　of　the　subject　under　consideration。　　Probability　that　water　acts　a　much　more　important　part　in　　　　nutrition　than　has　hitherto　been　generally　imagined。　　Surprisingly　small　quantity　of　solid　food　necessary；　　　　when　properly　prepared；　for　all　the　purposes　of　nutrition。　　Great　importance　of　the　art　of　cookery。　　Barley　remarkably　nutritive　when　properly　prepared。　　The　importance　of　culinary　processes　for　preparing　food　shown　　　　from　the　known　utility　of　a　practice　common　in　some　parts　of　　　　Germany　of　cooking　for　cattle。　　Difficulty　of　introducing　a　charge　of　cookery　into　common　use。　　Means　that　may　be　employed　for　that　purpose。
  CHAPTER。　II。　　Of　the　pleasure　of　eating；　and　of　the　means　that　may　be　　　　employed　for　increasing　it。
  CHAPTER。　III。　　Of　the　different　kinds　of　food　furnished　to　the　poor　in　the　　　　house　of　industry　at　Munich；　with　an　account　of　the　cost　of　them。　　Of　the　Expense　of　providing　the　same　kinds　of　food　in　Great　　　　Britain；　as　well　at　the　present　high　prices　of　provisions；　　　　as　at　the　ordinary　prices　of　them。　　Of　the　various　improvements　of　which　these　different　kinds　of　　　　cheap　food　are　capable。
  CHAPTER。　IV。　　Of　the　small　expense　at　which　the　Bavarian　soldiers　are　fed。　　Details　of　their　housekeeping；　founded　on　actual　experiment。　　An　account　of　the　fuel　expended　by　them　in　cooking。
  CHAPTER。　V。　　Of　the　great　importance　of　making　soldiers　eat　together　in　　　　regular　mess