The subscriptions at Munich are by families, as has elsewhere been observed; and this method I would recommend in the case under consideration, and in all others.--The head of the family takes the trouble to collect all the sums subscribed upon his family list, and to pay them into the hands of those who (on the part of the institution) are sent round on the first Sunday morning of every month to receive them; but the names of all the individuals who compose the family are entered on the list at full length, with the sum each contributes. Two lists of the same tenor must be made out for each family; one of which must be kept by the head of the family for his information and direction, and the other sent in to those who have the general direction of the Establishment. These subscription-lists should be printed; and they should be carried round and left with the heads of families, either by the person himself who undertakes to form the Establishment, (which will always be best,) or at least by his steward, or some other person of some consequence belonging to his household. --Forms or models for these lists may be seen in the Appendix. When these lists are returned, the person who has undertaken to form the Establishment will see what pecuniary assistance he is to expect; and he will either arrange his plan, or determine the sum he may think proper to contribute himself, according to that amount.--He will likewise consider how far it will be possible and ADVISABLE to connect his scheme with any Establishment for the relief of the Poor already existing; or to act in concert with those in whose hands the management of the Poor is vested by the laws.--These circumstances are all important; and the manner of proceeding in carrying the proposed scheme into execution must, in a great measure, be determined by them. Nothing, however, can prevent the undertaking from being finally successful, provided the means used for making it so are adopted with caution, and pursued with perseverance. However adverse those may be to the scheme who, were they well disposed, could most effectually contribute to its success--yet no opposition which can be given to it by INTERESTED PERSONS,-- such as find means to derive profit to themselves in the administration of the affairs of the Poor;--no opposition, I say, from such persons, (and none surely but these can ever be desirous of opposing it,) can prevent the success of a measure so evidently calculated to increase the comforts and enjoyments of the Poor, and to promote the general good of society.