who say they do nothing; and the most searching inquiry is at fault, and yet they appear to thrive. In this multitude, there are thousands who do not apply for parochial relief once in ten years. Now, try to fix the wages of those who really compose the mass of pauperism in towns. Who can conscientiously do it? The most correct statement must be erroneous. By frequent visitation, the officer acquires an intimate knowledge of their condition. When the Board are disposing of the out-relief cases, it is by this knowledge the Board are guided. The column of brief answers, read by the clerk, are so many algebraic symbols to the majority, and convey no particular meaning; and this explains the conduct of the Andover Guardians, which is otherwise inexplicable. They must have had some data before them in dealing with cases, and the earnings of the paupers could not possibly be omitted. There is no doubt that the report-book was tacitly considered as a form necessary to be filled up, because there were orders to that effect, but as having no practical utility. And yet, how easily might the evil have been avoided! The individual who devised and drew up the form should have thought less of its statistical completeness, and more of its practical use. He should have seated himself in the Boardroom, while the business of the week was being transacted, a silent but observant spectator; and then, with his mind imbued with the fact, he might have drawn up a form of report-book which would have been useful, statistically and practically. The principle of the book would have been that of the merchant's ledger, in which, upon reference to a particular folio, an account of business transactions with a person during many years may be seen at a glance. Its construction would be obvious, and its chief feature might be easily shown. It would be a book of the largest size. Each case would have its own double page. On the left side, columns, as at present, might appear; and on the right would appear a most circumstantial account of the pauper's circumstances. If this page had been commenced in 1836, and Mary Miles had received relief, either continuously or from time to time, until 1846, the page would probably be filled; and its contents being read by the clerk upon each appearance of the pauper before the Board, a minute account of the character and circumstances of the case would be disclosed, together with the several amounts of relief ordered or refused, and the several opinions of the Board, as recorded at different times, which would enable the Board to dispense with the verbal statements of the relieving-officer. At present, a case, however often relieved, is essentially a new one. The Board of Guardians is a changing body; the individuals composing it may not attend regularly; and thus the relieving-officer becomes the only person conversant with the facts and merits of the case, and he is enabled, or compelled, to