A large proportion of the parishes appears to possess a fund called _pium corpus_, arising partly from voluntary contribution and other casual receipts, but principally from funds which previously to the Reformation had been employed for the purposes of the Roman Catholic worship, and instead of being confiscated by the government, as was the case in England, were directed to be employed for charitable purposes. Many of them also have almshouses, or, as they are called in the Reports, hospitals for the residence of the poor, and other endowments for their use; and almost all possess an estate called an allemand, which is the joint property of the persons for the time being having bürgerrecht, or the right of citizenship in the parish, and is, together with the _pium corpus_ and endowments, the primary fund for the relief of the poor. Subject to the claims of the poor, the allemand is divided among the bürghers, without reference to their wealth or their wants, but apparently in equal proportion to each head of a family, and enjoyed in severalty, but inalienably, either for life or for a shorter period. Sir E. Disbrowe states (p. 485) that the government of the parish is vested in the mayor and a certain number of counsellors for life (who appear to be appointed by the government), and an equal number of representatives chosen by the bürghers, half of whom go out by rotation every second year. About nine-tenths of the population appear to be bürghers; the remainder are called beisitzers or settled non-freemen, and differ from the bürghers by having no claim on the allemand, or vote in the election of the parochial authorities. Bürgerrecht is obtained by inheritance, or by purchase at a sum regulated by law, but varying according to the allemand and the population of each parish. It is lost by emigration or misconduct. 1st, A person who has lost his bürgerrecht is entitled to purchase that right in the parish in which he formerly possessed it: a person who never possessed that right is entitled to purchase it; 2dly, In the parish in which he spent the last five years. In default of this claim, 3dly, in the parish in which he obtained his marriage license. 4thly, If unmarried, in the parish in which he was born; or 5thly, if he have none of these claims, in the parish to which the police thinks fit to assign him. If he cannot or will not pay the requisite purchase-money, he is bound by payment of half the previous sum to constitute himself a beisitzer, and has similar claims to admission as a beisitzer. If he cannot pay this sum he is assigned by the police to a parish, as a beisitzer, without payment. Having given this outline of the mode in which the population is distributed, we proceed to state, from the report furnished by the government, the degree and mode in which the poor are relieved. (Pages 524, 525, 537, 538, 539, 540, 541, 542, 543, 547.)