It is not my intention to insinuate that the clergy in Bavaria stood in need of any such motive to stimulate them to action in a cause so important to the happiness and well-being of mankind, and consequently so nearly connected with the sacred duties of their office;--on the contrary, I should be wanting in candour, as well as gratitude, were I not to embrace this opportunity of expressing publicity, the obligations I feel myself under to them for their support and assistance. The number of excellent sermons which have been preached, in order to recommend the measures adopted by the government for making provision for the Poor, show how much this useful and respectable body of men have had it at heart to contribute to the success of this important measure; and their readiness to co-operate with me, (a Protestant,) upon all occasions where their assistance has been asked, not only does honour to the liberality of their sentiments, but calls for my personal acknowledgments, and particular thanks. I shall conclude this Essay with an account of the progress which some of the improvements introduced at Munich are now making in other countries. During my late journey in Italy for the recovery of my health, I visited Verona; and becoming acquainted with the principal directors of two large and noble hospitals, la Pieta, and la Misericorde, in that city, the former containing about 350, and the latter near 500 Poor, I had frequent occasions to converse with them upon the subject of those establishments, and to give them an account of the arrangements that had been made in Munich. I likewise took the liberty of proposing some improvements, and particularly in regard to the arrangements for feeding these Poor; and in the management of the fires employed for cooking. Fire-wood, the only fuel used in that country, is extremely scarce and dear, and made a very heavy article in the expences of those institutions.