In _Courland_, _Esthonia_, and _Livonia_, the parish (or community) are bound to provide for the destitute to the utmost of their means, which means are to be derived from the common funds; from bequests, or from any charitable or poor fund which may exist; and in Esthonia, from the reserve magazines of corn, which, more regularly than in Russia, are kept full by contributions from every peasant. When those are inadequate, a levy is made on the community, which is fixed by the elders and confirmed by the district authorities; and when this rate is levied, the landowners or farmers contribute in proportion to the cultivation and works they carry on, or to the amount of rent they pay; and the labourers according to the wages they receive. The overseers consist of the elder of the village, (who is annually elected by the peasantry) and two assistants, one of whom is chosen from the class of landholders or farmers, and the other from the labourers, and who are confirmed by the district police. One of these assistants has to give quarterly detailed accounts to the district authorities, and the elder, on quitting office, renders a full account to the community. Those who will not work voluntarily may be delivered over to any individual, and compelled to work for their own support, at the discretion of the elder and his assistants. Those poor who are found absent from home, are placed in the hands of the police, and transferred to their own parishes. All public begging is forbid by very strict regulations. In the external districts of the _Siberian Kirghese_, which are for the most part peopled by wandering tribes, the authorities are bound to prevent, by every means in their power, any individual of the people committed to their charge from suffering want, or remaining without superintendence or assistance, in case of their being in distress. All the charitable offerings of the Kirghese are received by the district authorities, and as they consist for the most part of cattle, they are employed, as far as necessary, for the service of the charitable institutions; the surplus is sold, and the proceeds, together with any donations in money, go towards the support of those establishments; when voluntary contributions are not sufficient for that purpose, the district authorities give in an estimate of the quantity of cattle of all sorts required to make up the deficiency, and according to their estimate, when confirmed by the general government, the number of cattle required in each place is sent from the general annual levy made for the service of the government.