But the sums of money distributed among the Poor in alms was not the only, and perhaps not the most important assistance that was given them.-- They were taught and encouraged to be industrious; and they probably derived more essential advantages from the fruits of their industry, than from all the charitable donations they received.

All who were able to earn any thing by their labour, were furnished with work, and effectual measures taken to excite them to be industrious. --In fixing the amount of the sums in money, which they receive weekly upon stated days, care was always taken to find out how much the person applying for relief was in a condition to earn, and only just so much was granted, as, when added to these earnings, would be sufficient to provide the necessaries of life, or such of them as were not otherwise furnished by the institution. --But even this precaution would not alone have been sufficient to have obliged those who were disposed to be idle, to become industrious; for, with the assistance of the small allowances which were granted, they might have found means, by stealing, or other fraudulent practices, to have subsisted without working, and the sums allowed them would have only served as an encouragement to idleness.-- This evil, which is always much to be apprehended in establishments for the Poor, and which is always most fatal in its consequences, is effectually prevented at Munich by the following simple arrangement:-- A long and narrow slip of paper, upon which is printed, between parallel lines, in two or more columns, all the weeks in the year, or rather the month, and the day of the month, when each week begins, is, in the beginning of every year, given to each poor perform entitled to receive alms; and the name of the person,--with the number his name bears in the general list of the Poor;--the weekly sum granted to him,--and the sum he is able to earn weekly by labour, are entered in writing at the head of this list of the weeks.--This paper, which must always be produced by the poor person as often as he applies for his weekly allowance of alms, serves to show whether he has, or has not fulfilled the conditions upon which the allowance was granted him;-- that is to say, whether he has been industrious, and has earned by his labour, and received, the sum he ought to earn weekly.--This fact is ascertained in the following manner: when the poor person frequents the house of industry regularly, or when he works at home, and delivers regularly at the end of every week, the produce of the labour he is expected to perform; when he has thus fulfilled the conditions imposed on him, the column, or rather parallel, in his paper, (which may be called his certificate of industry,) answering to the week in question, is marked with a stamp, kept for that purpose at the Military Work-house; or, if he should be prevented by illness, or any other accident, from fulfilling those conditions, in that case, instead of the stamp, the week must be marked by the signature of the commissary of the district to which the poor person belongs.--But, if the certificate be not marked, either by the stamp of the house of industry, or by the signature of the commissary of the district, the allowance for the week in question is not issued.

It is easy to be imagined how effectually this arrangement must operate as a check to idleness.-- But, not satisfied with discouraging and punishing idleness, we have endeavoured, by all the means in our power, and more especially by rewards and honorable distinctions of every kind, to encourage extraordinary exertions of industry. Such of the Poor who earn more in the week than the sum imposed on them, are rewarded by extraordinary presents, in money, or in some useful and valuable article of clothing; or they are particularly remembered at the next public distribution of money, which is made twice a year to the Poor, to assist them in paying their house-rent: and so far is this from being made a pretext for diminishing their weekly allowance of alms, that it is rather considered as a reason for augmenting them.

There are great numbers of persons, of various descriptions, in all places, and particularly in great towns, who, though they find means just to support life, and have too much feeling ever to submit to the disgrace of becoming a burthen upon the public, are yet very unhappy, and consequently objects highly deserving of the commiseration and friendly aid of the humane and generous.-- it is hardly possible to imagine a situation more truly deplorable than that of a person born to better prospects, reduced by unmerited misfortunes to poverty, and doomed to pass his whole life in one continued and hopeless struggle with want, shame, and despair.

Any relief which it is possible to afford to distress that appears under this respectable and most interesting form, ought surely never to be withheld. --But the greatest care and precaution are necessary in giving