“Because—there are and must necessarily be continually arising, many cases of real destitution which cannot be relieved by a compulsory assessment, without bringing claims upon it to an unlimited extent. The attempt was made in England to meet all cases of distress by a compulsory rate, and the consequence was, that in one year the rate amounted to the enormous sum of more than 7,800,000_l._ sterling; and besides the oppressive amount of the assessments, it did much evil in pauperising a large portion of the labouring population. “Because—although such cases of distress might, and probably would be, relieved by spontaneous charity, yet the leaving of such cases of distress to be relieved by the operation of undirected benevolence, inevitably leads to an extensive vagrancy. This is now the state of Ireland. On the most moderate computation the amount of spontaneous alms given, chiefly by the smaller farmers and cottars, is from one to two millions sterling annually; but being given without system or without inquiry to the good and to the bad, the really destitute and the pretenders to destitution receive alike their maintenance out of the earnings of the industrious, to their great impoverishment, and to the great injury of the morals and good order of the kingdom. “Because—the most direct and effectual, if not the only means of avoiding these two great evils, namely, an extensive and ruinous pauperism created by an attempt to make compulsory provision for all cases of destitution, and an extensive and equally ruinous vagrancy created by the want of public provision, is to endeavour to bring voluntary almsgiving under regulations and system, so as to direct it to the relief of real distress exclusively. “Because—the best means of systematising and regulating voluntary almsgiving, is to hold out the offer of a measure of public aid for all voluntary associations, based on certain principles, and governed by fixed regulations approved by a central board. “Because—while a fund thus founded upon voluntary contributions would provide effectual relief for those who are really destitute, the very nature of it would debar the poor from establishing legal claims upon it; since the contribution to a voluntary fund being wholly spontaneous, the contributors could at any time withhold them, if an attempt were made to compel an appropriation of the joint fund contrary to their instructions. “Because—the example of an organised system of relief for the poor by voluntary contribution is afforded in Scotland, where it has been eminently successful.