In treating this subject it will however be necessary to go back a little, and give a more particular account of the internal governments of this establishment; and first of all I must observe, that the government of the Military Work-house, as it is called, is quite distinct from the government of the institution for the poor; the Work-house being merely a manufactory, like any other manufactory, supported upon its own private capital; which capital has no connection whatever with any fund destined for the poor.--It is under the sole direction of its own particular governors and overseers, and is carried on at the sole risk of the owner. The institution for the poor, on the other hand, is merely an institution of charity, joined to a general direction of the police, as far as it relates to paupers. The committee, or deputation, as it is called, which is at the head of this institution, has the sole direction of all funds destined for the relief of the poor in Munich, and the distribution of alms. This deputation has likewise the direction of the kitchen, and bake-house, which are established in the Military Work-house; and of the details relative to the feeding of the poor; for it is from the funds destined for the relief of the poor that these expences are defrayed: the deputation is also in connection with the Military Work-house relative to the clothing of the poor, and the distribution of rewards to those of them who particularly distinguished themselves by their good behaviour and their industry, but this is merely a mercantile correspondence. The deputation has no right to interfere in any way whatever in the internal management of this establishment, considered as a manufactory. In this respect it is to all intents and purposes a perfectly distinct and independent establishment.--But notwithstanding this, the two establishments are so dependent on each other in many respects, that neither of them could well subsist alone.

The Military Work-house being principally designed as a manufactory for clothing the army, its capital, which at first consisted in about 150,000 florins, but which has since increased to above 250,000 florins, was advanced by the military chest,--and hence it is, that it was called the Military Work-house, and put under the direction of the council of war.

For the internal management of the establishment, a special commission was named, consisting of, one counsellor of war, of the department of military economy, or of the clothing of the army,--one captain, which last is inspector of the house, and has apartments in it, where he lodges; --and the store-keeper of the magazine of military clothing.

These commissioners, who have the magazine of military clothing at the same time under their direction, have, under my immediate superintendence, the sole government and direction of this establishment;--of all the inferior officers;-- servants;--manufacturers;--and workmen, belonging to it; and of all mercantile operations;--contracts;-- purchases;--sales;, &c. And it is with these commissioners that the regiments correspond, in order to be furnished with clothing, and other necessaries; and into their hands they pay the amount of the different articles received.

The cash belonging to this establishment is placed in a chest furnished with three separate locks, of one of which each of the commissioners are jointly, and severally, answerable for the contents of the chest.

These commissioners hold their sessions regularly twice a week, or oftener if circumstances require it, in a room in the Military Work-house destined for that purpose, where the correspondence, and all accounts and documents belonging to the establishment, and other records, are kept; and where the secretary of the commission constantly attends.

When very large contracts are made for the purchase of raw materials, particularly when they are made with foreigners, the conditions are first submitted by the commissioners to the council of war for their approbation; but in all concerns of less moment, and particularly in all the current business of the establishment;-- in the ordinary purchases,-- sales,--and other mercantile transactions; the commissioners act by their own immediate authority: but all the transactions of the commissioners being entered regularly in their journals, and the most particular account of all sales, and purchases, and other receipts and expenditures being kept; and inventories being taken every year, of all raw materials;--manufactures upon hand;--and other effects, belonging to the establishment; and an annual account of profit and loss, regularly made out; all peculation, and other abuses, are most effectually prevented.