The machinery by which pauperism may be efficiently dealt with, may be thus generally expressed. There would be required:—

First, A Board of Guardians, elected according to law, and with powers and duties defined and limited by legal enactment.

Second, A staff of efficient officers.

Third, A scroll of duties.

Fourth, A set of books, drawn up by men of scientific ability, and submitted to the severest scrutiny of practical men.

Fifth, A system of inspection under the immediate control of the government.

Sixth, District auditors, whose appointment and duties are regulated by the law.

Seventh, And in the negative, the absence of any speculative, interfering, disturbing, and irritating power, which may be continually adding to, varying and perplexing the duties and the management, in attempting to carry into practical operation certain crotchets, and in rectifying resulting blunders.

Much might be said upon each of these requisitions. But we propose rather to limit our remarks, and to turn them in that direction which will afford opportunities for exhibiting the various classes and varieties of poor, and suggesting modes of treatment.

The books which are necessary to enable the several boards of guardians to deal with each individual case, not only as regards the bare fact of destitution, but also with reference, to its causes and remedies, are the Diary or Journal, and the Report Book. The Diary is simple, and may be easily constructed to suit the circumstances of each locality. Every person who has any business to transact, and values punctuality, possesses a Diary, which is drawn up in that form which appears most suitable to his peculiar business or profession. In it is entered the whole of his regular engagements for the day or year, and also those which he makes from day to day. Then on each day, he regularly, and without miss, consults his remembrancer, and learns from thence his engagements for the time being, and so arranges his proceedings. Such a book, drawn up in a form adapted to the nature of the business transacted, and ruled and divided in a manner which a month’s experience would suggest, would be, the Diary. It would differ from that raised by the man of ordinary business in the respect that its main divisions would not be daily, but weekly or fortnightly, according as the board held its meetings. It would be kept by the relieving officer, and laid before the Chairman at each Board meeting—it is in fact a “business sheet.” The name of each poor person who appears before the Board, and with respect to whom orders are made, would appear in this book on each occasion. And the arrangements of its contents would depend upon the classification of the poor.