The prudent distribution of your charitable gifts may not improperly be considered as a branch of Economy, since the great duty of almsgiving cannot be truly fulfilled without a diligent attention so to manage the sums you can spare as to produce the most real good to your fellow-creatures. Many are willing to give money, who will not bestow their time and consideration, and who therefore often hurt the community, when they mean to do good to individuals. The larger are your funds, the stronger is the call upon you to exert your industry and care in disposing of them properly. It seems impossible to give rules for this, as every case is attended with a variety of circumstances, which must all be considered. In general, charity is most useful, when it is appropriated to animate the industry of the young, to procure some ease and comforts to old age, and to support in sickness those, whose daily labour is their only maintenance in health. They, who are fallen into indigence, from circumstances of ease and plenty, and in whom education and habit have added a thousand wants to those of nature, must be considered with the tenderest sympathy by every feeling heart. It is needless to say, that to such the bare support of existence is scarcely a benefit, and that the delicacy and liberality of the manner, in which relief is here offered, can alone make it a real act of kindness. In great families, the waste of provisions, sufficient for the support of many poor ones, is a shocking abuse of the gifts of Providence: nor should any lady think it beneath her to study the best means of preventing it, and of employing the refuse of luxury in the relief of the poor. Even the smallest families may give some assistance in this way, if care is taken that nothing be wasted.