The destitute able-bodied, but quite indigent, of the two Flanders, and the vagrants who have been tried as such, compose altogether a population of about 300 persons (the destitute able-bodied of Ghent excepted.) For each of these 300 poor, his parish pays a contribution of 32 centimes (3_d._) per day (men and women equally.) The depôt for both the Flanders established at Bruges, by the mildness of its administration, has gradually overcome the dread which it inspired at its origin. The directors have banished all rigour, not even enforcing work on the destitute; but as they are paid according to their industry, that inducement to work is found sufficient. This establishment is remarkably prosperous, having already saved fr. 80,000 (3200_l._), all expenses paid. It is not found necessary to have any armed force in the neighbourhood to keep this large number of destitute in order, this being attained by gentleness and good usage. On any of the poor leaving the establishment, improved in their moral conduct, they receive a part of their own earnings, which enables them to seek some employment. Besides this depôt, there is at Ghent a workhouse where employment is given to the destitute, but without their being maintained. The number of labourers in this establishment, which was erected by voluntary subscription, has been as many as 1900 in time of great distress. Every church has its masters of the table of the poor, or distributors of assistance. Such funds proceed from collections made in the church, voluntary alms, and assignments from the “bureau de bienfaisance.” Weekly distributions of bread or fuel, sometimes money or clothing, are made; but this assistance is generally discontinued in the summer months, on account of the abundance of work during that season. In the towns the relief consists principally in money (about 32 centimes per man and per day, or 3_d._ sterling.) In the country the rule is not to give money, but assistance in kind. Generally their children may be educated gratuitously; but they take little advantage of it, as they prefer employing them in gathering up firewood, &c.; and, generally, there is felt a want of coercive measures to force the parents to send their children to school, and to allow them to be put out as apprentices. _Impotent through Age._ There are almshouses throughout the kingdom, where the impotent through age are maintained and taken care of. These institutions are so far profitable to the parishes, as that it would cost them more money to assist these persons separately. Some have been endowed by deeds of gift, others are supported by the inhabitants of the towns. The number of them is increasing in the country, and most towns are well provided in that respect. The assistance afforded to those relieved at home is in clothing, bread, fuel twice a week, and 75 centimes in money (7_d._) every Sunday.