and filling them up anew, with such alterations as he thought proper to make, he took up his old list at the office, and deposited the new one in its stead.

The subscription lists being all collected, they were sorted, and regularly entered according to the numbers of the houses of the subscribers, in sixteen general lists⁹, answering to the sixteen subdivisions or districts of the city; and a copy of the general list of each district was given to the commissary of the district.

These copies, which were properly authenticated, served for the direction of the commissary in collecting the subscriptions in his district, which was done regularly the last Sunday morning of every month.

The amount of the collection was immediately delivered by the commissary into the hands of the banker of the institution, for which he received two receipts from the banker; one of which he transmitted to the committee, with his report of the collection, which he was directed to send in as soon as the collection was made.

As there were some persons who, from modesty, or other motives, did not choose to have it known publicly how much they gave in alms to the poor, and on that account were not willing to have put down to their names upon the list of the subscribers, the whole sum they were desirous of appropriating to that purpose; to accommodate matters to the peculiar delicacy of their feelings, the following arrangement was made, and carried into execution with great success.

Those who were desirous of contributing privately to the relief of the poor, were notified by an advertisement published in the news-papers, that they might send to the banker of the institution any sums for that purpose they might think proper, under any feigned name, or under any motto or other device; and that not only a receipt would be given to the bearer, for the amount, without and questions being asked him, but, for greater security, a public acknowledgement of the receipt of the sum would be published by the banker, with a mention of the feigned name of device under which it came, in the next Munich Gazette.

To accommodate those who might be disposed to give trifling sums occasionally, for the relief of the poor, and who did not choose to go, or to send to the banker, fixed poor-boxes were placed in all the churches, and most of the inns; coffee-houses; and other places of public resort; but nobody was ever called upon to put any thing into these boxes, nor was any poor's-box carried round, or any private collection or alms-gathering permitted to be made upon any occasion, or under any pretence whatever.

When the inhabitants had subscribed liberally to the support of the institution, it was but just to secure them from all further importunity in behalf of the poor. This was promised, and it was most effectually done; though not without some difficulty, and a very considerable expence to the establishment.

The poor students in the Latin German schools;--the sisters of the religious order of charity;--the directors of the hospital of lepers;--and some other public establishments, had been so long in the habit of making collections, by going round among the inhabitants from house to house at stated periods, asking alms, that they had acquired a sort of right to levy those periodical contributions, of which it was not thought prudent to dispossess them without giving them an equivalent. And in order that this equivalent might not appear to be taken from the sums subscribed by the inhabitants for the support of the poor, it was paid out of the monthly allowance which the institution received from the chamber of finances, or public treasury of the state.

Besides these periodical collections, there were others, still more troublesome to the inhabitants, from which it was necessary to free them; and some of these last were even sanctioned by legal authority. It is the custom in Germany for apprentices in most of the mechanical trades, as soon as they have finished their apprenticeships with their masters, to travel, during three or four years, in the neighbouring countries and provinces, to perfect themselves in their professions by working as journeymen wherever they can find employment. When one of those itinerant journeymen-tradesmen comes into a town, and cannot find employment in it, he is considered as having a right to beg the assistance of the inhabitants, and particularly of those of the trade he professes, to enable him to go to the next town; and this assistance