Any relief which it is possible to afford to distress that appears under this respectable and most interesting form, ought surely never to be withheld.--But the greatest care and precaution are necessary in giving assistance to those who have been rendered irritable and suspicious by misfortunes, and who have too much honest pride not to feel themselves degraded by accepting an obligation they never can hope to repay. The establishment of the house of industry at Munich has been a means of affording very essential relief to many distressed families, and single persons in indigent circumstances, who, otherwise, most probably never would have received any assistance. --Many persons of distinguished birth, and particularly widows and unmarried ladies with very small fortunes, frequently send privately to this house for raw materials,--flax or wool, -- which they spin, and return in yarn,--linen for soldiers shirts, which they make up, etc. and receive in money, (commonly through the hands of a maid-servant, who is employed as a messenger upon these occasions,) the amount of the wages at the ordinary price paid by the manufactory, for the labour performed. Many a common soldier in the Elector's service wears shirts made up privately by the delicate hands of persons who were never seen publicly to be employed in such coarse work;--and many a comfortable meal has been made in the town of Munich, in private, by persons accustomed to more sumptuous fare, upon the soup destined for the Poor, and furnished gratis from the public kitchen of the house of industry. Many others who stand in need of assistance, will, in time, I hope, get the better of their pride, and avail themselves of these advantages. To render this establishment for the Poor at Munich perfect, something is still wanting.--The house of industry is too remote from the center of the town, and many of the Poor live at such a distance from it, that much time is lost in going and returning. --It is situated, it is true, nearly in the center of the district in which most of the Poor inhabit, but still there are many who do not derive all the advantages from it they otherwise would do were it adjacent to their dwellings. The only way to remedy this imperfection would be, to establish several smaller public kitchens in different parts of the town, with two or three rooms adjoining to each, where the Poor might work.--They might then either fetch the raw materials from the principal house of industry, or be furnished with them by the persons who superintend those subordinate kitchens; and who might serve at the same time as stewards and inspectors of the working rooms, under the direction and control of the officers who are placed at the head of the general establishment. This arrangement is in contemplation, and will be put in execution as soon as convenient houses can be procured and fitted up for the purpose.