The Accounts are made up thus: The Treasurer’s Account is audited every Year, by a Committee chosen for that purpose; at which Time he is succeeded by another Treasurer, chosen by the Court: The Accounts of the Guardians who pay the Poor in their several Parishes are audited every three Months, by a select Committee chosen likewise by the Court, and are then paid by the Treasurer: The Accounts for each Work-house are audited by the respective Committee every Month, when the Master adjusts, not only his Account of Cash, but also of each particular _Specie_ of Goods he hath under his Care, the Ballance whereof is still carried forward to the next, which when allowed of is signed by the Chairman: And the Account for each House is so stated, that it shews at one Sight, what the House is indebted; what Debts are out-standing, and from whom; what Goods remain in the House, and the Quantity of each _Specie_. At the making up these Accounts, nothing (unless very trivial) is allowed, for which an Order is not produced, or found entered in our Books, so that ’tis very difficult to wrong the Corporation of any thing, if the Guardians should endeavour it. These Committees keep their Journal Books, wherein all they do is fairly transcribed, and signed by the Chairman. This is what at present occurs to my Memory touching our Work-houses at _Bristol_. I have been as brief as the nature of the Thing would admit: The Success hath answered our Expectation; we are freed from Beggars, our old People are comfortably provided for; our Boys and Girls are educated to Sobriety, and brought to delight in Labour; our young Children are well lookt after, and not spoiled by the neglect of ill Nurses; and the Face of our City is so changed already, that we have great reason to hope these young Plants will produce a virtuous and laborious Generation, with whom Immortality and Prophaness may find little Incouragement; nor does our hopes appear to be groundless, for among three hundred Persons now under our Charge within Doors, there is neither Cursing nor Swearing, nor prophane Language, to be heard, though many of them were bred up in all manner of Vices, which neither _Bridewell_ nor Whippings could fright them from, because, returning to their bad Company, for want of Employment, they were rather made worse, than bettered by these Corrections; whereas, the Change we have wrought on them, is by fair means. We have a _Bridewell_, _Stocks_, and _Whipping-Post_, always in their Sights, but never had occasion to make use of either.