How are we to proceed? Let the reader call to mind a parish or union with which he is acquainted, and make it the scene of his labours. That period of the year when the demands upon the attention of the Board of Guardians, and its officers, are at zero, may be selected for making the first step in advance. The most convenient season of the year would probably be a late Easter; for at that time the weekly returns for in-door and out-door relief are rapidly descending. The winter is losing its rugged aspect and is rapidly dissolving into spring: and labour is busy in field and market. And so it continues until the fall of the year, except when the temperature of the summer may be unusually high, and then low fever and cholera prevail in low, marshy, crowded, or undrained districts. Those cases which have received relief for the longest period may be taken first. The technicalities of the report may be made up from existing documents. The history of each case may not be so readily prepared. It being a collection of facts, they may be added slowly. The space allotted to this important matter is amply sufficient, unless the officer should unfortunately be afflicted with a plethora of words. The whole number of ordinary cases may be reported upon, and their classes apportioned, before the winter sets in. In the month of November, the _medical list_ would begin to be augmented. And as the dreary season for the poor advances, the _casual applications_ would multiply. In two or three years the names of all persons who ordinarily receive relief, or are casually applicants, would be found in the Report Book: and the facts having been recorded there, the labours of the officer would then decrease, and be confined to the investigation of existing circumstances.