Without taking up time in analyzing the different motives by which persons of various character are induced to give alms to the Poor, or of showing the consequences of their injudicious or careless donations; which would be an unprofitable as well as a disagreeable investigation; I shall briefly point out what appear to me to be the most effectual means which individuals in affluent circumstances can employ for the assistance of the Poor in their neighbourhood. The most certain and efficacious relief that can be given to the Poor is that which would be afforded them by forming a general Establishment for giving them useful employment, and furnishing them with the necessaries of life at a cheap rate; in short, forming a Public Establishment similar in all respects to that already recommended, and making it as extensive as circumstances will permit. An experiment might first be made in a single village, or in a single parish; a small house, or two or three rooms only, might be fitted up for the reception of the Poor, and particularly of the children of the Poor; and to prevent the bad impressions which are sometimes made by names which have been become odious, instead of calling it a Work-house, it might be called "A School of Industry," or, perhaps, Asylum would be a better name for it.--One of these rooms should be fitted up as a kitchen for cooking for the Poor; and a middle-aged women of respectable character, and above all of a gentle and humane disposition, should be placed at the head of this Establishment, and lodged in the house.--As she should serve at the same time as chief cook, and as steward of the institution, it would be necessary that she should be able to write and keep accounts; and in cases where the business of superintending the various details of the Establishment would be too extensive to be performed by one person, one or more assistants may be given her. In large Establishments it might, perhaps, be best to place a married couple, rather advanced in life, and without children, at the head of the institution; but, whoever are employed in that situation, care should be taken that they should be persons of irreproachable character, and such as the Poor can have no reason to suspect of partiality. As nothing would tend more effectually to ruin an Establishment of this kind, and prevent the good intended to be produced by it, than the personal dislikes of the Poor to those put over them, and more especially such dislikes as are founded on their suspicions of their partiality, the greatest caution in the choice of these persons will always be necessary: and in general it will be best not to take them from among the Poor, or at least not from among those of the neighbourhood, nor such as have relations, acquaintances, or other connexions among them.