I have been assured by a very knowing American of my acquaintance in London, that a young healthy child, well nursed, is, at a year old, a most delicious, nourishing, and wholesome food, whether stewed, roasted, baked or boiled; and I make no doubt that it will equally serve in a fricassee or a ragout. I do therefore humbly offer it to public consideration, that of the hundred and twenty thousand children already computed, twenty thousand may be reserved for breed. That the remaining hundred thousand may, at a year old, be offered in sale to the persons of quality and fortune through the kingdom; always advising the mother to let them suck plentifully in the last month, so as to render them plump and fat for a good table. A child will make two dishes at an entertainment for friends; and when the family dines alone, the fore or hind quarter will make a reasonable dish, and, seasoned with a little pepper or salt, will be very good boiled on the fourth day, especially in winter. I have reckoned, upon a medium, that a child just born will weigh twelve pounds, and in a solar year, if tolerably nursed, will increase to twenty-eight pounds. I grant this food will be somewhat dear, and therefore very proper for landlords, who, as they have already devoured most of the parents, seem to have the best title to the children.... I have already computed the charge of nursing a beggar's child (in which list I reckon all cottagers, labourers, and four-fifths of the farmers) to be about two shillings per annum, rags included; and I believe no gentleman would require to give ten shillings for the carcass of a good fat child, which, as I have said, will make four dishes of excellent nutritive meat, when he has only some particular friend, or his own family to dine with him. Thus the squire will learn to be a good landlord, and grow popular among his tenants; and the mother will have eight shillings net profit. Those who are more thrifty (as I must confess that times require) may flay the carcass; the skin of which, artificially dressed, will make admirable gloves for ladies, and summer boots for fine gentlemen. As to our city of Dublin, shambles may be appointed for this purpose in the most convenient parts of it, and butchers we may be assured will not be wanting; although I rather recommend buying the children alive, then dressing them hot from the knife, as we do roasting pigs.