It is not only made obligatory upon the house and landowners to contribute to the parochial fund, but also upon servants and labouring mechanics; in short, upon all persons, without distinction of religion, who are not on the parish themselves, and whose circumstances are such that they can afford to pay the contribution in proportion to their incomes, without thereby depriving themselves of the necessaries of life. The only exception are the military, and persons receiving pay from the military fund, who are only liable to contribute in so far as they have private means. The receipts of the parochial fund are derived from various sources, which may be classed under the following heads, viz.-- [Sidenote: 1. Parochial fund.] 1ᵒ. An annual contribution in money, either voluntary or levied upon the inhabitants, according to the assessment of the board of commissioners in each parish, and in proportion to the amount annually required for the relief of the poor. This contribution is recovered in four quarterly instalments, each of which is payable in advance. The commissioners have to transmit a list of those persons that are in arrears to the bailiff of the division, who may levy the amount by distress. 2ᵒ. A contribution assessed upon the produce of the ground-tax in the townships. 3ᵒ. One-quarter per cent. of the proceeds of goods and effects sold by public auction in the townships. 4ᵒ. Fines and penalties adjudged to the parochial fund by the courts of justice, and the commissioners of arbitration in the townships. 5ᵒ. Produce of collections in churches and hospitals on certain occasions; of the sale of the effects of paupers deceased; of the sale of stray cattle having no owner; voluntary donations on the purchase or sale of houses and lands; contingencies. 6ᵒ. Interest on capital, and rent of lands or houses bequeathed to, or otherwise acquired by, the poor administration. [Sidenote: 2. Bailiwick fund.] The receipts of the separate poor fund of the bailiwick consist chiefly,--1ᵒ. In a proportion of certain dues levied in each of its jurisdictions; 2ᵒ. In fines and penalties adjudged to the fund by the tribunals and the commissions of arbitration in the agricultural districts; 3ᵒ. In ¼% of all goods and effects sold by public auction in the country; 4ᵒ. In the interest on capital belonging to the fund.