The third class into which the parishes and Unions of England have been divided in this article, viz. that of populous single parishes, differs from that which comprises Unions of small parishes in but few particulars. These parishes are generally very populous, and cover a small area. The duty of administering relief has always been heavy and onerous. The mode of management has generally been determined by local acts. A board of management has always existed. In some cases the overseers have been elected and paid, because much experience, and the devotion of much time, is necessary for the due performance of the duties. In other instances, unpaid overseers hold the responsibility, and are assisted by subordinate officers. Many of these parishes have defied the power of the Commissioners, and retained their independent authority. The Boards are composed of men of standing and business habits. They are generally well acquainted with the poor, and know much better how the relief fund should be expended, than those who see them only through the imperfect media of reports and statistics. Many novelties in management, enforced on Unions by the Commissioners, have been voluntarily adopted, and many time-honoured fictions have been exploded. In general, the proceedings of the Commissioners have not been to them satisfactory. The new project of district asylums for the reception of wayfarers may be given as an example. These parishes, however, should not escape the inquiry; and a useful direction might be given to it, if the subject of classifications in workhouses were to be considered in connexion with these populous places. Not that special evils exist, but because the subject of classification on moral grounds might be more conveniently considered, and more severely tested.