Account IV An account of a scheme for employing the soldiery in Bavaria in repairing the highways and public roads. APPENDIX No. I Address and petition to all inhabitants and citizens of Munich, in the name of the real poor and distressed. No. II Subscription lists distributed among the inhabitants of Munich, in the month of January 1790, when the establishment for the relief of the poor in that city was formed. No. III An account of the receipts and expenditures of the institution for the poor at Munich during five years. No. IV Certificate relative to the expence of fuel in the public kitchen of the military workhouse at Munich. No. V Printed form for the descriptions of the poor. No. VI Printed form for spin-tickets, such as are used at the military workhouse at Munich. No. VII An Account of experiments made at the bakehouse of the military workhouse at Munich, November the 4th and 5th, 1794. No. VIII Account of the persons in the house of industry in Dublin the 30th of April 1796, and of the details of the manner and expence of feeding them. No. IX An account of an experiment made (under the direction of the author,) in the kitchen of the house of industry at Dublin, in cooking for the poor. ESSAY V. A short Account of the MILITARY ACADEMY at MUNICH. Though it is certain that too much learning is rather disadvantageous than otherwise to the lower classes of the people;--that the introduction of a spirit of philosophical investigation,--literary amusement,--and metaphysical speculation among those who are destined by fortune to gain their livelihood by the sweat of their brow, rather tends to make them discontented and unhappy, than to contribute any thing to their real comfort and enjoyments; yet there appears, now and then, a native genius in the most humble stations, which it would be a pity not to be able to call forth into activity. It was principally with a view to bring forward such extraordinary talents, and to employ them usefully in the public service, that the Military Academy at Munich was instituted. This Academy, which consists of 180 eleves or pupils, is divided into three classes. The first class, which is designed for the education of orphans and other children of the poorer class of Military Officers, and those employed in the Civil Departments of the State, consists of thirty pupils, who are received gratis, from the age of eleven to thirteen years, and who remain in the Academy for years. The second class, which is designed to assist the poorer nobility, and less opulent among the merchants, citizens, and servants of government, in giving their sons a good general education, consists of sixty pupils, who are received from the age of eleven to fifteen years, and who pay to the Academy twelve florins a month; for which sum they are fed, clothed, and instructed. The third class, consisting of ninety pupils, from the age of fifteen to twenty years, who are all