According to the circumstances of the place, certain accidental funds can be appropriated to the uses of the poor institutions, which particularly on great joyful occasions, namely, great marriages in the taverns, the permission to have music, particularly past the stated times, processions of the apprentices, shooting matches, &c. &c., at shows, balls, masquerades, and so on.

When all the aforesaid sources do not suffice to cover the wants of the poor institutions, it will be supplied out of the funds of the district, or through loans, and then only when all these means cannot be put in practice, or do not suffice to cover their wants, compulsory contributions or poor-taxes are to be resorted to. The manner and amount of these are to be according to the calls of the villages and districts, and are only to be levied for a certain time. It is to be observed, however, that these taxes are to be imposed with the greatest equality, and without any exception among all classes.

Central control.

The poor institutions and committees in such towns as have no police directors or commissaries, also in the market towns and parishes, are directly under the control of the district tribunal, and under their guidance and inspection.

The inspection of the poor institutions of the whole kingdom is given to the ministry for the interior, which is to receive regularly the report of the state of this branch of administration from the annual accounts and other proper sources, and which is to issue the necessary general orders and regulations, and is to judge of the proposals for the establishment, the arrangement and fitting up of workhouses, and others in which the poor are taken care of, for single districts, whole circles, or for the entire kingdom, which decides with the ministry of finance all proposals for allowing certain taxes and poor subscriptions, decides the complaints brought against the general circle and local commissaries, if such do not belong to the private council, and causes the election of certain poor directors where it may be found advisable.

It will be observed, that these institutions bear a considerable resemblance to those of Wurtemberg. Their effects are thus summed up by Lord Erskine:

Upon carefully examining and considering these poor laws of Bavaria. I have come to the conclusion in my own mind that they are useful, and well adapted to the purposes for which they were intended, because by the establishment of the poor institutions (as they are called), by districts over the whole kingdom of Bavaria, with sufficient power by law to carry their provisions into execution, the great and important object is attained of giving relief and support to the aged, helpless, and sick, and finding work in workhouses or at their own homes, at a moderate payment, for those who cannot otherwise obtain it; for which purpose a register is to be kept by the guardians of the poor of all those persons who are in want of work, and who are therefore either a burthen upon the parish, or are likely to become so, as also a list of those who wish to employ workmen, in order to endeavour to arrange between them the terms of employment; and that this object may be the more easily attained, the directors are required to be in continual communication with the overseers of public works, the masters of manufactories, with individual proprietors, and societies; in order that where there are a quantity of hands capable of work, they may be passed into that part of the country where they are most wanted; but whenever it may happen that, notwithstanding all inquiries and exertions, the necessary work cannot be obtained, in such cases materials and tools are to be distributed to those paupers who may be in want of them, to be used at their own houses; and if in larger towns the number of those paupers should be very great, houses are to be opened and maintained at the expense of the institutions for the poor, in which the paupers who are out of work are to be employed; but the number of paupers to be so employed is always limited to those who have not had a reasonable offer of work from any other quarter. But the great cause why the number of the poor is kept so low in this country, arises from the prevention by law of marriages in cases in which it cannot be proved that the parties have reasonable means of subsistence; and this regulation is in all places and at all times strictly adhered to.

The effect of a constant and firm observance of this rule has, it is true, a considerable influence in keeping down the population of Bavaria, which is at present low for the extent of country, but it has a most salutary effect in averting extreme poverty and consequent misery. (p. 554.)

The last of the countries subject to a system of compulsory relief, from which we have a return, is the ancient part of the