assistance　has　been　asked；　not　only　does　honour　to　the　liberality　of　their　sentiments；　but　calls　for　my　personal　acknowledgments；　and　particular　thanks。
  I　shall　conclude　this　Essay　with　an　account　of　the　progress　which　some　of　the　improvements　introduced　at　Munich　are　now　making　in　other　countries。　　During　my　late　journey　in　Italy　for　the　recovery　of　my　health；　I　visited　Verona；　and　becoming　acquainted　with　the　principal　directors　of　two　large　and　noble　hospitals；　la　Pieta；　and　la　Misericorde；　in　that　city；　the　former　containing　about　350；　and　the　latter　near　500　Poor；　I　had　frequent　occasions　to　converse　with　them　upon　the　subject　of　those　establishments；　and　to　give　them　an　account　of　the　arrangements　that　had　been　made　in　Munich。　　I　likewise　took　the　liberty　of　proposing　some　improvements；　and　particularly　in　regard　to　the　arrangements　for　feeding　these　Poor；　and　in　the　management　of　the　fires　employed　for　cooking。　　Fire…wood；　the　only　fuel　used　in　that　country；　is　extremely　scarce　and　dear；　and　made　a　very　heavy　article　in　the　expences　of　those　institutions。
  Though　this　scarcity　of　fuel；　which　had　prevailed　for　ages　in　that　part　of　Italy；　had　rendered　it　necessary　to　pay　attention　to　the　economy　of　fuel；　and　had　occasioned　some　improvements　to　be　made　in　the　management　of　heat；　yet　I　found；　upon　examining　the　kitchens　of　these　two　hospitals；　and　comparing　the　quantities　of　fuel　consumed　with　the　quantities　of　victuals　cooked；　that　SEVERN…EIGHTHS　of　the　fire…wood　they　were　then　consuming　might　be　saved＇15＇。　　Having　communicated　the　result　of　those　enquiries　to　the　directors　of　these　two　hospitals；　and　offered　my　service　to　alter　the　kitchens；　and　arrange　them　upon　the　principles　of　that　in　the　house　of　industry　at　Munich；　（which　I　described　to　them；）　they　accepted　my　offer；　and　the　kitchens　were　rebuilt　under　my　immediate　　direction；　and　have　both　succeeded；　even　beyond　my　most　sanguine　expectations。　　That　of　the　hospital　of　la　Pieta　is　the　most　complete　kitchen　I　have　ever　built；　and　I　would　recommend　it　as　a　model；　in　preference　to　any　I　have　ever　seen。　I　shall　give　a　more　particular　description　of　it；　with　plans　and　estimates；　in　my　Essay　on　the　Management　of　Heat。
  During　the　time　I　was　employed　in　building　the　new　kitchen　in　the　hospital　of　la　Pieta；　I　had　an　opportunity　of　making　myself　acquainted　with　all　the　details　of　the　clothing　of　the　Poor　belonging　to　that　establishment；　and　I　found　that　very　great　savings　might　be　made　in　that　article　of　expence。　　I　made　a　proposal　to　the　directors　of　that　hospital；　to　furnish　them　with　clothing　for　their　Poor；　ready　made　up；　from　the　house　of　industry　at　Munich；　and　upon　my　return　to　Munich　I　sent　them　TWELVE　complete　suits　of　clothing　of　different　sizes　as　a　sample；　and　accompanied　them　with　an　estimate　of　the　prices　at　which　we　could　afford　to　deliver　them　at　Verona。
  The　success　of　this　little　adventure　has　been　very　flattering；　and　has　opened　a　very　interesting　channel　for　commerce；　and　for　the　encouragement　of　industry　in　Bavaria。　　This　sample　of　clothing　being　approved；　and；　with　all　the　expences　of　carriage　added；　being　found　to　be　near　TWENTY　PER　CENT。　cheaper　than　that　formerly　used；　orders　have　been　received　from　Italy　by　the　house　of　industry　at　Munich；　to　a　considerable　amount；　for　clothing　the　Poor。　　In　the　beginning　of　September　last；　a　few　days　before　I　left　Munich　to　come　to　England；　I　had　the　pleasure　to　assist　in　packing　up　and　sending　off；　over　the　Alps；　by　the　Tyrol；　SIX　HUNDRED　articles　of　clothing　of　different　kinds　for　the　Poor　of　Verona；　and　hope　soon　to　see　the　Poor　of　Bavaria　growing　rich；　by　manufacturing　clothing　for　the　Poor　of　Italy。
  END　OF　THE　FIRST　ESSAY。
  Footnotes　to　Essay　I。
  ＇1＇　This　paper；　as　it　could　afterwards　be　made　use　of　for　making　cartridges；　in　fact　cost　nothing。
  ＇2＇　A　creutzer　is　11/33　of　an　English　penny。
  ＇3＇　Particular　local　reasons；　which　it　is　not　necessary　here　to　explain；　have　hitherto　prevented　the　establishment　of　military　gardens　in　these　two　garrison　towns。
  ＇4＇　The　whole　amount　of　this　burden　was　not　more　than　30；000　florins；　or　about　2721L。　sterling　a　year。
  ＇5＇　Mons。　　Dallarmi。
  ＇6＇　The　annual　amount　of　these　various　receipts　may　be　seen　in　the　accounts　published　in　the　Appendix。
  ＇7＇　Almost　all　the　great　law…givers；　and　founders　of　religions；　from　the　remotest　antiquity；　seem　to　have　been　aware　of　the　influence　of　cleanliness　upon　the　moral　character　of　man；　and　have　strongly　inculcated　it。　　In　many　cases　it　has　been　interwoven　with　the　most　solemn　rites　of　public　and　private　worship；　and　is　so　still　in　many　countries。　　The　idea　that　the　soul　is　defiled　and　depraved　by　every　thing　UNCLEAN；　or　which　defies　the　body；　has　certainly　prevailed　in　all　　ages；　and　has　been　particularly　attended　to　by　those　great　benefactors　of　mankind；　who；　by　the　introduction　of　PEACE　and　ORDER　in　society；　have　laboured　successfully　to　promote　the　happiness　of　their　fellow…creatures。　Order　and　disorderpeace　and　warhealth　and　sickness；　cannot　exist　together；　but　COMFORT　and　CONTENTMENT；　and　the　inseparable　companions　of　HAPPINESS　and　VIRTUE；　can　only　arise　from　order；　peace；　and　health。
  ＇8＇　Upon　this　occasion　I　must　not　forget　to　mention　a　curious　circumstance；　which　contributed　very　much　towards　clearing　the　town　effectually　of　beggars。　　It　being　found　that　some　of　the　most　hardened　of　these　vagabonds　were　attempting　to　return　to　their　old　practices；　and　that　they　found　means　to　escape　the　patroles；　by　keeping　a　sharp　look…out；　and　avoiding　them；　to　hold　them　more　effectually　in　check；　the　patroles　sent　out　upon　this　service　were　ordered　to　go　without　arms。　　In　consequence　of　this　arrangement；　the　beggars　being　no　longer　able　to　distinguish　who　were　in　search　of　them；　and　who　were　not；　saw　a　patrole　in　every　soldier　they　met　with　in　the　streets；　（and　of　these　there　were　great　numbers；　Munich　being　a　garrison　town；）　and　from　thenceforward　they　were　kept　in　awe。
  ＇9＇　Upon　a　new　division　of　the　town；　when　the　suburbs　were　included；　the　number　of　subdivisions　（abtheilungs）　were　augmented　to　twenty　three。
  ＇10＇　This　was　written　in　the　summer　of　the　year　1795。
  ＇11＇　As　these　children　were　not　shut　up　and　confined　like　prisoners　in　the　house　of　industry；　but　all　lodged　in　the　town；　with　their　parents　or　friends；　they　had　many　opportunities　to　recreate　themselves；　and　take　exercise　in　the　open　air；　not　only　on　holidays；　of　which　there　are　a　very　large　number　indeed　kept　in　Bavaria；　but　also　on　working…days；　in　coming　and　going　to　and　from　the　house　of　industry。　　Had　not　this　been　the　case；　a　reasonable　time　would　certainly　have　been　allowed　them　for　play　and　recreation。　　The　cadets　belonging　to　the　Military　Academy　at　Munich　are　allowed　no　less　than　THREE　HOURS　a　day　for　exercise　and　relaxation；　viz　ONE　HOUR　immediately　after　dinner；　which　is　devoted　to　music；　and　TWO　HOURS；　later　　in　the　afternoon；　for　walking　in　the　country；　or　playing　in　the　open　fields　near　the　town。
  ＇12＇　Since　the　publication　of　the　first　edition　of　the　Essay；　the　Author　has　received　an　account　of　the　total　destruction　of　the　Military　　Work…house　at　Manheim。　　It　was　set　on　fire；　and　burnt　to　the　ground；　during　the　last　siege　of　that　city　by　the　Austrian　troops。
  ＇13＇　Above　18；000　pounds　sterling。
  ＇14＇　The　committee；　at　the　head　of　the　establishment；　has　been　enabled　to　make　this　purchase；　by　legacies　made　to　the　institution。　These　legacies　have　been　numerous；　and　are　increasing　every　day；　which　clearly　shows；　that　the　measures　adopted　with　regard　to　the　Poor　have　met　with　the　approbation　of　the　public。
  ＇15＇　I　found　upon　examining　the　famous　kitchen　of　the　great　hospital　at　Florence；　that　the　waste　of　fuel　there　is　still　greater。
  CONTENTS　of　ESSAY　II。
  of　the　FUNDAMENTAL　PRINCIPLES　on　which　GENERAL　ESTABLISHMENTS　for　the　RELIEF　of　the　POOR　may　be　formed　in　all　Countries。
  CHAPTER。　I。　　General　View　of　the　Subject。　　Deplorable　State　of　those　who　are　reduced　to　Poverty。　　No　Body　of　Laws　can　be　so　framed　as　to　provide　effectually　for　　　　their　Wants。　　Only　adequate　Relief　that　can　be　afforded　them　must　be　derived　　　　from　the　voluntary　Assistance　of　the　Humane　and　Benevolent；　　How　that　Assistance　is　to　be　secured。　　Objections　to　the　Expense　of　taking　care　of　the　Poor　answered。　　Of　the　Means　of　introducing　a　Scheme　for　the　Relief　of　the　Poor。
  CHAPTER。　II。　　Of　the　Extent　of　an　Establishment　for　the　Poor。　　Of　the　Division　of　a　Town　or　City　into　Districts。　　Of　the　Manner　of　carrying　on　the　Business　of　a　public　　　　Establishment　for　the　Poor。　　Of　the　Necessity　of　numbering　all　the　Houses　in　a　Town　where　an　　　　Establishment　for　the　Poor　is　formed。
  CHAPTER。　III。　　General　Direction　of　the　Affairs　of　an　Institution　for　the　Poor　　　　attended　with　no　great　Trouble。　　Of　the　best　Method　of　carrying　on　the　current　Business；　and　of　　　　the　great　Use　of　printed　Forms；　or　Blanks。　　Of　the　necessary　Qualifications　of　those　who　are　placed　at　the　　　　Head　of　an　Establishment　for　the　Relief　of　the　Poor。　　Great　Importance　of　this　Subject。　　Cruelty　and　Impolicy　of　putting　the　Poor　into　the　Hands　of　　　　Persons　they　cannot　respect　and　love。　　The　Persons　pointed　out　who　are　more　immediately　called　upon　to　　　　come　forward　with　Schemes　for　the　Relief　of　the　Po