With regard to the lodgings for the Poor, I am clearly of opinion that it is in general best, particularly in great towns, that these should be left for themselves to provide. This they certainly would like better than being crowded together, and confined like prisoners in poor-houses and hospitals; and I really think the difference in the expence would be inconsiderable; and though they might be less comfortably accommodated, yet the inconvenience would be amply compensated BY THE CHARMS WHICH LIBERTY DISPENSES. In Munich, almost all the Poor provide their own lodgings; and twice a year have certain allowances in money, to assist them in paying their rent.--Many among them who are single, have indeed, no lodgings they can call their own. They go to certain public-houses to sleep, where they are furnished with what is called a bed, in a garret, for one creutzer, (equal to about one-third of a penny,) a-night; and for two creutzers a-night they get a place in a tolerably good bed in a decent room in a public-house of more repute. There are, however, among the Poor, many who are infirm, and not able to shift for themselves in the public-houses, and have not families, or near relations, to take care of them. For these, a particular arrangement has lately been made at Munich. Such of them as have friends or acquaintances in town with whom they can lodge, are permitted to do so; but if they cannot find out lodgings themselves, they have the option, either to be placed in some private family to be taken care of, or go to a home which has lately been purchased and fitted up as an hospital for lodging them[14]. This house is situated in a fine airy situation, on a small eminence upon the banks of the Isar, and overlooks the whole of the town;--the plain in which it is situated;--and the river.-- It is neatly built, and has a spacious garden belonging to it. There are seventeen good rooms in the house; in which it is supposed about eighty persons may be lodged. These will all be fed from one kitchen; and such of them who are very infirm, will have others less infirm placed in the same room with them, to assist them, and wait upon them.--The cultivation of the garden will be their amusement, and the produce of it their property. --They will be furnished with work suitable to their strength; and for all the labour they perform, will be paid in money, which will be left at their own disposal.--They will be furnished with food, medicine, and clothing, gratis; and to those who are not able to earn any thing by labour, a small sum of money will be given weekly, to enable them to purchase tobacco, snuff, or any other article of humble luxury to which they may have been accustomed.