；　when　the　establishment　for　the　　　relief　of　the　poor　in　that　city　was　formed。
  No。　III　　An　account　of　the　receipts　and　expenditures　of　the　institution　　　　for　the　poor　at　Munich　during　five　years。
  No。　IV　　Certificate　relative　to　the　expence　of　fuel　in　the　public　kitchen　　　　of　the　military　workhouse　at　Munich。
  No。　V　　Printed　form　for　the　descriptions　of　the　poor。
  No。　VI　　Printed　form　for　spin…tickets；　such　as　are　used　at　the　military　　　　workhouse　at　Munich。
  No。　VII　　An　Account　of　experiments　made　at　the　bakehouse　of　the　military　　　　workhouse　at　Munich；　November　the　4th　and　5th；　1794。
  No。　VIII　　Account　of　the　persons　in　the　house　of　industry　in　Dublin　the　　　　30th　of　April　1796；　and　of　the　details　of　the　manner　and　expence　　　　of　feeding　them。
  No。　IX　　An　account　of　an　experiment　made　（under　the　direction　of　the　　　　author；）　in　the　kitchen　of　the　house　of　industry　at　Dublin；　　　　in　cooking　for　the　poor。
  ESSAY　V。
  A　short　Account　of　the　MILITARY　ACADEMY　at　MUNICH。
  Though　it　is　certain　that　too　much　learning　is　rather　disadvantageous　than　otherwise　to　the　lower　classes　of　the　people；that　the　introduction　of　a　spirit　of　philosophical　investigation；literary　amusement；and　metaphysical　speculation　among　those　who　are　destined　by　fortune　to　gain　their　livelihood　by　the　sweat　of　their　brow；　rather　tends　to　make　them　discontented　and　unhappy；　than　to　contribute　any　thing　to　their　real　comfort　and　enjoyments；　yet　there　appears；　now　and　then；　a　native　genius　in　the　most　humble　stations；　which　it　would　be　a　pity　not　to　be　able　to　call　forth　into　activity。　　It　was　principally　with　a　view　to　bring　forward　such　extraordinary　talents；　and　to　employ　them　usefully　in　the　public　service；　that　the　Military　Academy　at　Munich　was　instituted。　This　Academy；　which　consists　of　180　eleves　or　pupils；　is　divided　into　three　classes。　　The　first　class；　which　is　designed　for　the　education　of　orphans　and　other　children　of　the　poorer　class　of　Military　Officers；　and　those　employed　in　the　Civil　Departments　of　the　State；　consists　of　thirty　pupils；　who　are　received　gratis；　from　the　age　of　eleven　to　thirteen　years；　and　who　remain　in　the　Academy　for　years。　　The　second　class；　which　is　designed　to　assist　the　poorer　nobility；　and　less　opulent　among　the　merchants；　citizens；　and　servants　of　government；　in　giving　their　sons　a　good　general　education；　consists　of　sixty　pupils；　who　are　received　from　the　age　of　eleven　to　fifteen　years；　and　who　pay　to　the　Academy　twelve　florins　a　month；　for　which　sum　they　are　fed；　clothed；　and　instructed。　　The　third　class；　consisting　of　ninety　pupils；　from　the　age　of　fifteen　to　twenty　years；　who　are　all　admitted　gratis；　is　designed　to　bring　forward　such　youths　among　the　lower　classes　of　the　people　as　show　evident　signs　of　UNCOMMON　TALENTS　and　genius；　joined　to　a　sound　constitution　of　body；　and　a　good　moral　character。
  All　Commanding　Officers　of　regiments；　and　Public　Officers　in　Civil　departments；　and　all　Civil　Magistrates；　are　authorised　and　INVITED　to　recommend　subjects　for　this　class　of　the　Academy；　and　they　are　not　confined　in　their　choice　to　any　particular　ranks　of　society；　but　they　are　allowed　to　recommend　persons　of　the　lowest　extraction；　and　most　obscure　origin。　　Private　soldiers；　and　the　children　of　soldiers；　and　even　the　children　of　the　meanest　mechanics　and　day…labourers；　are　admissible；　provided　they　possess　the　necessary　requisites；　namely；　VERY　EXTRAORDINARY　NATURAL　GENIUS；　a　healthy　constitution；　and　a　good　character；　but　if　the　subject　recommended　should　be　found　wanting　in　any　of　these　requisite　qualifications；　he　would　not　only　be　refused　admittance　into　the　Academy；　but　the　person　who　recommended　him　would　be　very　severely　reprimanded。
  The　greatest　severity　is　necessary　upon　these　occasions；　otherwise　it　would　be　impossible　to　prevent　abuses。　　An　establishment；　designed　for　the　encouragement　of　genius；　and　for　calling　forth　into　public　utility　talents　which　would　otherwise　remain　buried　and　lost　in　obscurity；　would　soon　become　a　job　for　providing　for　relations　and　dependants。
  One　circumstance；　relative　to　the　internal　arrangement　of　this　Academy；　may；　perhaps；　be　though　not　unworthy　of　being　particularly　mentioned；　and　that　is　the　very　moderate　expence　at　which　the　institution　is　maintained。　　By　a　calculation；　founded　upon　the　experience　of　four　years；　I　find　that　the　whole　Academy；　consisting　of　180　pupils；　with　professors　and　masters　of　every　kind；　servants；　clothing；　board；　lodging；　fire…wood；　light；　repairs；　and　every　other　article；　house…rent　alone　excepted；　amounts　to　no　more　than　28；000　florins　a…year；　which　is　no　more　than　155　florins；　or　about　fourteen　pounds　sterling　a…year　for　each　pupil；　a　small　sum　indeed；　considering　the　manner　in　which　they　are　kept；　and　the　education　they　receive。
  Though　this　Academy　is　called　a　Military　Academy；　it　is　by　no　means　confined　to　the　education　of　those　who　are　destined　for　the　army；　but　it　is　rather　an　establishment　of　general　education；　where　the　youth　are　instructed　in　every　science；　and　taught　every　bodily　exercise；　and　personal　accomplishment；　which　constitute　a　liberal　education；　and　which　fits　them　equally　for　the　station　of　a　private　gentleman；for　the　study　of　any　of　the　learned　professions；or　for　any　employment；　civil　or　military；　under　the　government。
  As　this　institution　is　principally　designed　as　a　nursery　for　genius；as　a　gymnasium　for　the　　formation　of　men；for　the　formation　of　REAL　MEN；　possessed　of　strength　and　character；　as　well　as　talents　and　accomplishments；　and　capable　of　rendering　essential　service　to　the　state；　at　all　public　examinations　of　the　pupils；　the　heads　of　all　the　pupil　departments　are　invited　to　be　present；　in　order　to　witness　the　progress　of　the　pupils；　and　to　mark　those　who　discover　talents　peculiarly　useful　in　any　particular　departments　or　public　employment。
  How　far　the　influence　of　this　establishment　may　extend；　time　must　discover。　　It　has　existed　only　six　years；　but　even　in　that　short　period；　we　have　had　several　instances　of　very　uncommon　talents　having　been　called　forth　into　public　view；　from　the　most　obscure　situations。　　I　only　wish　that　the　institution　may　be　allowed　to　subsist。
  An　Account　of　the　Means　used　to　improve　the　BREED　of　HORSE；　　　and　HORNED　CATTLE；　in　BAVARIA　and　the　PALATINATE。
  Through　many　parts　of　the　Elector's　dominions　are　well　adapted　for　the　breeding　of　fine　horses；　and　great　numbers　of　horses　are　actually　bred＇1＇；　yet　no　great　attention　had　for　many　years　been　paid　to　the　improvement　of　the　breed；　and　most　of　the　horses　of　distinction；　such　as　were　used　by　the　nobility　as　saddle…horses　and　coach…horses；　were　imported　from　Holstein　and　Mecklenburg。
  Being　engaged　in　the　arrangement　of　a　new　military　system　for　the　country；　it　occurred　to　me　that；　in　providing　horses　for　the　use　of　the　army；　and　particularly　for　the　train　of　artillery；　such　measures　might　be　adopted　as　would　tend　much　to　improve　the　breed　of　horses　throughout　the　country；　and　my　proposals　meeting　with　the　approbation　of　his　Most　Serene　Electoral　Highness；　the　plan　was　carried　into　execution　in　the　following　manner：
  A　number　of　fine　mares　were　purchased　with　money　take　from　the　military　chest；　and　being　marked　with　an　M　（the　initial　of
  Militaria）；　in　a　circle；　upon　the　left　hip；　with　a　hot　iron；　they　were　given　to　such　of　the　peasants；　owning　or　leasing　farms　proper　for　breeding　good　horses；　as　applied　for　them。　The　conditions　upon　which　these　brood　mares　were　given　away　were　as　follows：
  They　were；　in　the　first　place；　given　away　gratis；　and　the　person　who　received　one　of　these　mares　is　allowed　to　consider　her　as　his　own　property；　and　use　her　in　any　kind　of　work　he　thinks　proper；　he　is；　however；　obliged　not　only　to　keep　her；　and　not　to　sell　her；　or　give　her　away；　but　he　is　also　under　obligations　to　keep　her　as　a　brood　mare；　and　to　have　her　regularly　covered　every　season；　by　a　stallion　pointed　out　to　him　by　the　commissioners；　who　are　put　at　the　head　of　this　establishment。　　If　she　dies；　he　must　replace　her　with　another　brood　mare；　which　must　be　approved　by　the　commissioners；　and　then　marked。If　one　of　these　mares　should　be　found　not　to　bring　good　colts；　or　to　have　any　blemish；　or　essential　fault　or　imperfection；　she　may　be　changed　for　another。
  The　stallions　which　are　provided　for　these　mares；　and　which　are　under　the　care　of　the　commissioners；　are　provided　gratis；　and　the　foals　are　the　sole　　property　of　those　who　keep　the　mares；　and　they　may　sell　them；　or　dispose　of　them；　when　and　where；　and　in　any　way　they　may　think　proper；　in　the　same　manner　as　they　dispose　of　any　other　foal；　brought　by　any　other　mare。
  In　case　the　army　should　be　obliged　to　take　the　field；　AND　IN　NO　OTHER　CASE　WHATEVER；　those　who　are　in　possession　of　these　mares　are　obliged　either　to　return　them；　or　to　furnish；　for　the　use　of　the　army；　another　horse　fit　for　the　service　of　the　artillery。
  The　advantages　of　this　arrangement　to　the　army　are　obvious。　In　the　case　of　an　emergency；　horses　are　always　at　hand；　and　these　horses　being　bought　in　time　of　peace　cost　much　less　than　it　would　be　necessary　to　pay　for　them；　were　they　to　be　purchased　in　a　hurry　upon　the　breaking　out　of　a　war；　upon　which　occasions　they　are　always　dear；　and　sometimes　not　to　be　had　for　m