assistance to those who have been rendered irritable and suspicious by misfortunes, and who have too much honest pride not to feel themselves degraded by accepting an obligation they never can hope to repay.

The establishment of the house of industry at Munich has been a means of affording very essential relief to many distressed families, and single persons in indigent circumstances, who, otherwise, most probably never would have received any assistance.--Many persons of distinguished birth, and particularly widows and unmarried ladies with very small fortunes, frequently send privately to this house for raw materials,--flax or wool,-- which they spin, and return in yarn,--linen for soldiers shirts, which they make up, &c. and receive in money, (commonly through the hands of a maid-servant, who is employed as a messenger upon these occasions,) the amount of the wages at the ordinary price paid by the manufactory, for the labour performed.

Many a common soldier in the Elector's service wears shirts made up privately by the delicate hands of persons who were never seen publicly to be employed in such coarse work;--and many a comfortable meal has been made in the town of Munich, in private, by persons accustomed to more sumptuous fare, upon the soup destined for the Poor, and furnished gratis from the public kitchen of the house of industry. Many others who stand in need of assistance, will, in time, I hope, get the better of their pride, and avail themselves of these advantages.

To render this establishment for the Poor at Munich perfect, something is still wanting.--The house of industry is too remote from the center of the town, and many of the Poor live at such a distance from it, that much time is lost in going and returning.--It is situated, it is true, nearly in the center of the district in which most of the Poor inhabit, but still there are many who do not derive all the advantages from it they otherwise would do were it adjacent to their dwellings. The only way to remedy this imperfection would be, to establish several smaller public kitchens in different parts of the town, with two or three rooms adjoining to each, where the Poor might work.--They might then either fetch the raw materials from the principal house of industry, or be furnished with them by the persons who superintend those subordinate kitchens; and who might serve at the same time as stewards and inspectors of the working rooms, under the direction and control of the officers who are placed at the head of the general establishment. This arrangement is in contemplation, and will be put in execution as soon as convenient houses can be procured and fitted up for the purpose.

In large cities, these public kitchens, and rooms adjoining to them for working, should be established in every parish; and, it is scarcely to be conceived how much this arrangement would contribute to the comfort and contentment of the Poor, and to the improvement of their morals. These working rooms might be fitted up with neatness; and even with elegance; and made perfectly warm, clean, and comfortable, at a very small expence; and, if nothing were done to disgust the Poor, either by treating them harshly, or using force to oblige them to frequent these establishments, they would soon avail themselves of the advantages held out to them; and the tranquillity they would enjoy in these peaceful retreats, would, by degrees, calm the agitation of their minds,--remove their suspicions,-- and render them happy,--grateful, and docile.

Though it might not be possible to provide any other lodgings for them than the miserable barracks they now occupy, yet, as they might spend the whole of the day, from morning till late at night, in these public rooms, and have no occasion to return to their homes till bed-time, they would not experience much inconvenience from the badness of the accommodation at their own dwellings.

Should any be attached with sickness, they might be sent to some hospital, or rooms be provided for them, as well as for the old and infirm, adjacent to the public working rooms. Certain hours might also be set apart for instructing the children, daily, in reading and writing, in the dining-hall, or in some other room convenient for that purpose.