In large cities, these public kitchens, and rooms adjoining to them for working, should be established in every parish; and, it is scarcely to be conceived how much this arrangement would contribute to the comfort and contentment of the Poor, and to the improvement of their morals. These working rooms might be fitted up with neatness; and even with elegance; and made perfectly warm, clean, and comfortable, at a very small expence; and, if nothing were done to disgust the Poor, either by treating them harshly, or using FORCE to oblige them to frequent these establishments, they would soon avail themselves of the advantages held out to them; and the tranquillity they would enjoy in these peaceful retreats, would, by degrees, calm the agitation of their minds,--remove their suspicions,--and render them happy,--grateful, and docile. Though it might not be possible to provide any other lodgings for them than the miserable barracks they now occupy, yet, as they might spend the whole of the day, from morning till late at night, in these public rooms, and have no occasion to return to their homes till bed-time, they would not experience much inconvenience from the badness of the accommodation at their own dwellings. Should any be attached with sickness, they might be sent to some hospital, or rooms be provided for them, as well as for the old and infirm, adjacent to the public working rooms. Certain hours might also be set apart for instructing the children, daily, in reading and writing, in the dining-hall, or in some other room convenient for that purpose. The expence of forming such an establishment in every parish would not be great, in the first outset, and the advantages derived from it would very soon repay that expence, with interest. --The Poor might be fed from a public kitchen for LESS THAN HALF what it would cost them to feed themselves;--they would turn their industry to better account, by working in a public establishment, and under proper direction, than by working at home;--a spirit of emulation would be excited among them, and they would pass their time more agreeably and cheerfully.-- They would be entirely relieved from the heavy expense of fuel for cooking; and, in a great measure, from that for heating their dwellings; and, being seldom at home in the day-time, would want little more than a place to sleep in; so that the expence of lodging might be greatly diminished.--It is evident, that all these saving together would operate very powerfully to lessen the public expence for the maintenance of the Poor; and, were proper measures adopted, and pursued with care and perseverance, I am persuaded the expence would at last be reduced to little or nothing.