They　were　at　first　merely　furnished　with　a　wheel；　which　they　turned　for　several　days　with　the　foot；　without　being　permitted　to　attempt　any　thing　further。　As　soon　as　they　were　become　dexterous　in　the　simple　operation；　and　habit　had　made　it　so　easy　and　familiar　to　them　that　the　foot　could　continue　its　motion　mechanically；　without　the　assistance　of　the　head；till　they　could　go　on　with　their　work；　even　though　their　attention　was　employed　upon　something　else；till　they　could　answer　questions；　and　converse　freely　with　those　about　them　upon　indifferent　subjects；　without　interrupting　or　embarrassing　the　regular　motion　of　the　wheel；　then；and　not　till　then；they　were　furnished　with　hemp　or　flax；　and　were　taught　to　spin。
  When　they　had　arrived　at　a　certain　degree　of　dexterity　in　spinning　hemp　and　flax；　they　were　put　to　spinning　of　wool；　and　this　was　always　represented　to　them；　and　considered　by　them；　as　an　honorable　promotion。　　Upon　this　occasion　they　commonly　received　some　public　reward；　a　new　shirt；a　pair　of　shoes；　or　perhaps　the　uniform　of　the　establishment；　as　an　encouragement　to　them　to　persevere　in　their　industrious　habits。
  As　constant　application　to　any　occupation　for　too　great　a　length　of　time　is　apt　to　produce　disgust；　and　in　children　might　even　be　detrimental　to　health；　beside　the　hour　of　dinner；　an　hour　of　relaxation　from　work；　（from　eight　o'clock　till　nine；）　in　the　forenoon；　and　another　hour；　（from　three　o'clock　till　four；）　in　the　afternoon；　were　allowed　them；　and　these　two　hours　were　spent　in　a　school；　which；　　for　want　of　room　elsewhere　in　the　house；　was　kept　in　the　dining…hall；　where　they　were　taught　reading；　writing；　and　arithmetic；　by　a　school…master　engaged　and　paid　for　that　purpose＇11＇。　Into　this　school　other　persons　who　worked　in　the　house；　of　a　more　advanced　age；　were　admitted；　if　they　requested　it；　but　few　grown　persons　seemed　desirous　of　availing　themselves　of　this　permission。　As　to　the　children；　they　had　no　choice　in　the　matter；　those　who　belonged　to　the　establishment　were　obliged　to　attend　the　school　regularly　every　day；　morning　and　evening。　　The　school　books；　paper；　pens；　and　ink；　were　furnished　at　the　expence　of　the　establishment。
  To　distinguish　those　among　the　grown　persons　that　worked　in　the　house；　who　showed　the　greatest　dexterity　and　industry　in　the　different　manufactures　in　which　they　were　employed；　the　best　workman　were　separated　from　the　others；　and　formed　distinct　classes；　and　were　even　assigned　separate　rooms　and　apartments。　This　separation　was　productive　of　many　advantages；　for；　beside　the　spirit　of　emulation　which　it　excited；　and　kept　alive；　in　every　part　of　the　establishment；　if　afforded　an　opportunity　of　carrying　on　the　different　manufactures　in　a　very　advantageous　manner。　　The　most　dexterous　among　the　wool…spinners；　for　instance；　were　naturally　employed　upon　the　finest　wool；　such　as　was　used　in　the　fabrication　of　the　finest　and　most　valuable　goods；　and　it　was　very　necessary　that　these　spinners　should　be　separated　from　the　others；　who　worked　upon　coarser　materials；　otherwise；　in　the　manipulations　of　the　wool；　as　particles　of　it　are　unavoidably　dispersed　about　in　all　directions　when　it　is　spun；　the　coarser　particles　thus　mixing　with　the　fine　would　greatly　injure　the　manufacture。　　It　was　likewise　necessary；　for　a　similar　reason；　to　separate　the　spinners　who　were　employed　in　spinning　wool　of　different　colours。　But　as　these；　and　many　other　like　precautions　are　well　known　to　all　manufacturers；　it　is　not　necessary　that　I　should　insist　upon　them　any　farther　in　this　place；　nor　indeed　is　it　necessary　that　I　should　enter　into　all　the　details　of　any　of　the　manufactures　carried　on　in　the　establishment　I　am　describing。　It　will　be　quite　sufficient；　if　I　merely　enumerate　them；　and　others；　who　were　employed　in　carrying　them　on。
  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；；　etc。　　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。
  The　steward；　or　store…keeper　of　raw　materials；　as　he　is　called；　has　the　care　of　all　raw　materials；　and　of　all　finished　manufactures　destined　for　private　sale。　The　former　are　kept　in　magazines；　or　store…rooms；　of　which　he　alone　has　the　keys；　the　latter　are　kept　in　rooms　set　apart　as　a　store；or　shop；　where　they　are　exposed　for　public　inspection；　and　sale。　To　prevent　abuses　in　the　sales　of　these　manufactures；　their　prices；　which　are　determined　upon　a　calculation　of　what　they　cost；　and　a　certain　per　cent。　added　for　the　profits　of　the　house；　are　marked　upon　the　goods；　and　are　never　altered；　and　a　regular　account　is　kept　of　all；　even　of　the　most　inconsiderable　articles　sold；　in　which　not　only　the　commodity；　with　its　quality；　quantity；　an　price；　is　specified；　but　the　name　of　the