their names upon the lists as subscribers, and that is the goods effects which their taking an active part in the undertaking will probably produce on themselves. --Nothing tends more to mend the heart, and awaken in the mind a regard for character, than acts of charity and benevolence; and any person who has once felt that honest pride and satisfaction which result from a consciousness of having been instrumental in doing good by relieving the wants of the Poor, will be rendered doubly careful to avoid the humiliation of becoming himself an object of public charity.

It was a consideration of these salutary effects, which may always be expected to be produced upon the minds of those who take an active and voluntary part in the measures adopted for the relief of the Poor, that made me prefer voluntary subscriptions, to taxes, in raising the sums necessary for the support of the Poor, and all the experience I have had in these matters has tended to confirm me in the opinion I have always had of their superior utility,--Not only day-labourers and domestic servants, but their young children, and all the children of the nobility and other inhabitants of Munich, and even the non-commissioned officers and private soldiers of the regiments in garrison in that city, were invited to contribute to the support of the institution for the Poor; and there are very few indeed of any age or condition (paupers only excepted) whose names are not to be found on the lists of subscribers.

The subscriptions at Munich are by families, as has elsewhere been observed; and this method I would recommend in the case under consideration, and in all others.--The head of the family takes the trouble to collect all the sums subscribed upon his family list, and to pay them into the hands of those who (on the part of the institution) are sent round on the first Sunday morning of every month to receive them; but the names of all the individuals who compose the family are entered on the list at full length, with the sum each contributes.

Two lists of the same tenor must be made out for each family; one of which must be kept by the head of the family for his information and direction, and the other sent in to those who have the general direction of the Establishment.

These subscription-lists should be printed; and they should be carried round and left with the heads of families, either by the person himself who undertakes to form the Establishment, (which will always be best,) or at least by his steward, or some other person of some consequence belonging to his household.-- Forms or models for these lists may be seen in the Appendix.

When these lists are returned, the person who has undertaken to form the Establishment will see what pecuniary assistance he is to expect; and he will either arrange his plan, or determine the sum he may think proper to contribute himself, according to that amount.--He will likewise consider how far it will be possible and advisable to connect his scheme with any Establishment for the relief of the Poor already existing; or to act in concert with those in whose hands the management of the Poor is vested by the laws.--These circumstances are all important; and the manner of proceeding in carrying the proposed scheme into execution must, in a great measure, be determined by them. Nothing, however, can prevent the undertaking from being finally successful, provided the means used for making it so are adopted with caution, and pursued with perseverance.

However adverse those may be to the scheme who, were they well disposed, could most effectually contribute to its success--yet no opposition which can be given to it by interested persons,-- such as find means to derive profit to themselves in the administration of the affairs of the Poor;--no opposition, I say, from such persons, (and none surely but these can ever be desirous of opposing it,) can prevent the success of a measure so evidently calculated to increase the comforts and enjoyments of the Poor, and to promote the general good of society.

If the overseers of the Poor, and other parish officers, and a large majority of the principal inhabitants, could be made to enter warmly into the scheme, it might, and certainly would, in many cases, be possible, even without any new laws or acts of parliament being necessary to authorize the undertaking, to substitute the arrangements proposed in the place of the old method of providing for the Poor;--abolishing entirely,