We have entered into this full statement of the Danish poor laws, and of their administration, because they exhibit the most extensive experiment that has as yet been made in any considerable portion of the Continent of a system in many respects resembling our own. MECKLENBURG. The following passage, at the conclusion of M. Meyen’s report, gives a short summary of the poor laws of Mecklenburg: (p. 424.) Every inhabitant is obliged to pay certain poor rates, with the exception of military men, up to a certain rank, students, clerks in counting-houses and shops, assistant artisans and servants. When the crown lands are let, there is always a clause in the contract, to regulate what the farmer, the dairy farmer, the smith and the shepherd, are to give. A day labourer pays 8_d._ yearly. The inhabitants of higher situation and public officers pay voluntarily. They ought to pay one per cent. of their income. If any one pays too little, the overseers of the poor rates can oblige him to pay more. The overseers are chosen by the inhabitants of the district. In the towns all inhabitants pay a voluntary subscription; it ought to be one per cent. of their income. If they pay too little, the overseers can demand more. The overseers are chosen by the magistrate. With respect to estates belonging to private individuals, the subsistence of the poor falls entirely to the charge of the proprietor, who is entitled to levy a trifling tax from all the inhabitants of the estate, equal to a simple contribution amounting to 8_d._ for a day labourer per annum, and 4_d._ for a maid servant. Few proprietors, however, levy such a tax. Every one has a legal claim to assistance, and there are to be distinguished, 1st. Able-bodied persons. Work and a dwelling _must_ be provided for them; the former at the usual rate, in order not to render them quite destitute, if through chicane work should be denied to them. 2d. People, impotent through age, must perform such work as they are capable of, and so much must be given to them that they can live upon it, besides a dwelling and fuel. PRUSSIA. There is some difficulty in reconciling Mr. Abercrombie’s report and Mr. Gibsone’s. The following is Mr. Abercrombie’s statement: (pp. 425, 426.)