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 purchaser, and the day of the month when the purchase was made, are mentioned.