_In the year 1817, and during the dearth which prevailed at that time, an old law which had fallen into desuetude was revived; according to which, the rich and opulent who, after having been previously applied to for voluntary contributions, should not come forward in a manner suitable to their property, are to be taxed by the magistrates in a sum conformable to their income, and according to all the circumstances of their situation._ The comparative situation of the pauper and the independent labourer is thus stated at the conclusion of the Government Report:-- If we now compare the situation of one of the poorest of the Wurtemberg poor who support themselves independently by their labour without external aid (_see_ § 40.), with that of one of the more favoured of the Wurtemberg poor who lives by public charity, for instance, the inmate of an hospital, and even of a prison, it might certainly appear that the condition of the latter is preferable to that of the former. In fact, we often see such hospital inmates, and even prisoners, attain the most advanced age, while many a poor day-labourer and artisan sinks at a much earlier age under the weight of his cares and the want of necessaries. In fact, many an inmate of an hospital, and many a prisoner, even with bodily infirmities and sufferings, still seems to find his condition quite comfortable, and shows himself thankful for the good which he enjoys, while many a day-labourer or artisan, in the enjoyment of good bodily health, feels himself miserable, and curses his existence; in fact, many a one seeks admission into the hospital who would be very well able to provide himself with necessaries by his work at home. In fact, the man often separates from his wife, or the wife from her husband, or from the children, to be received into the hospital. In fact, many a one does not economize, but squanders what he has, and does not work in order to earn something, because he thinks that he always has the right of being received into the hospital as a last resource. _In fact, in many places where there are rich hospitals and other foundations, the number of the poor is proportionably greater than in places where less is done for their support. In fact, many a one continues to beg and to steal, who has already been frequently imprisoned for these offences, because he finds his situation in the workhouse very tolerable in comparison with the laborious life of a poor man at liberty._