The number of souls in this kingdom being usually reckoned one million and a half, of these I calculate there may be about two hundred thousand couple, whose wives are breeders; from which number I subtract thirty thousand couple, who are able to maintain their own children, (although I apprehend there cannot be so many under the present distresses of the kingdom) but this being granted, there will remain a hundred and seventy thousand breeders. I again subtract fifty thousand, for those women who miscarry, or whose children die by accident or disease within the year. There only remain a hundred and twenty thousand children of poor parents annually born. The question therefore is, How this number shall be reared and provided for? which, as I have already said, under the present situation of affairs, is utterly impossible by all the methods hitherto proposed. For we can neither employ them in handicraft or agriculture; they neither build houses, (I mean in the country) nor cultivate land: they can very seldom pick up a livelihood by stealing till they arrive at six years old; except where they are of towardly parts, although I confess they learn the rudiments much earlier; during which time they can however be properly looked upon only as probationers; as I have been informed by a principal gentleman in the county of Cavan, who protested to me, that he never knew above one or two instances under the age of six, even in a part of the kingdom so renowned for the quickest proficiency in that art. I am assured by our merchants, that a boy or a girl, before twelve years old, is no saleable commodity, and even when they come to this age, they will not yield above three pounds, or three pounds and half a crown at most, on the exchange; which cannot turn to account either to the parents or kingdom, the charge of nutriments and rags having been at least four times that value. I shall now therefore humbly propose my own thoughts, which I hope will not be liable to the least objection. I have been assured by a very knowing American of my acquaintance in London, that a young healthy child well nursed, is, at a year old, a most delicious nourishing and wholesome food, whether stewed, roasted, baked, or boiled; and I make no doubt that it will equally serve in a fricasee, or a ragoust.