Though the Bavarian soldiers live at a very small expense, little more than TWO-PENCE sterling a-day, yet when I compare this sum, small as it is, with the expense of feeding the Poor in the House of Industry at Munich, which does not amount to more than TWO FARTHINGS a-day, even including the cost of the piece of dry rye-bread, weighing seven ounces Avoirdupois[11], which is given them in their hands, at dinner, but which they seldom eat at dinner, but commonly carry home in their pockets for their suppers;--when I compare, I say, this small sum, with the daily expence of the soldiers for their subsistence, I find reason to conclude, either that the soldiers might be fed cheaper, or that the Poor must be absolutely starved upon their allowance. That the latter is not the case, the healthy countenances of the Poor, and the air of placid contentment which always accompanies them, as well in the dining-hall as in their working-rooms, affords at the same time the most interesting and most satisfactory proof possible. Were they to go home in the course of the day, it might be suspected that they got something at home to eat, in addition to what they receive from the public kitchen of the Establishment;-- but this they seldom or ever do; and they come to the house so early in the morning, and leave it so late at night, that it does not seem probable that they could find time to cook any thing at their own lodgings. Some of them, I known, make a constant practice of giving themselves a treat of a pint of beer at night, after they have finished their work; but I do not believe they have any thing else for their suppers, except it be the bread which they carry home from the House of Industry. I must confess, however, very fairly, that it always appeared to me quite surprising, and that it is still a mystery which I do not clearly understand, how it is possible for these poor people to be so comfortably fed upon the small allowances which they receive.--The facts, however, are not only certain, but they are notorious. Many persons of the most respectable characters in this country, (Great Britain,) as well as upon the Continent, who have visited the House of Industry at Munich, can bear witness to their authenticity; and they are surely not the less interesting for being extraordinary. It must however be remembered, that what formerly cost TWO FARTHINGS in Bavaria, at the mean price of provisions in that country, costs THREE farthings at this present moment; and would probably cost SIX in London, and in most other parts of Great Britain: but still, it will doubtless appear almost incredible, that a comfortable and nourishing meal, sufficient for satisfying the hunger of a strong man, may be furnished in London, and at this very moment, when provisions of all kinds are so remarkably dear, at LESS THAN THREE FARTHINGS. The fact, however, is most certain, and may easily be demonstrated by making the experiment.