When all the aforesaid sources do not suffice to cover the wants of the poor institutions, it will be supplied out of the funds of the district, or through loans, and then only when all these means cannot be put in practice, or do not suffice to cover their wants, compulsory contributions or poor-taxes are to be resorted to. The manner and amount of these are to be according to the calls of the villages and districts, and are only to be levied for a certain time. It is to be observed, however, that these taxes are to be imposed with the greatest equality, and without any exception among all classes. [Sidenote: Central control.] The poor institutions and committees in such towns as have no police directors or commissaries, also in the market towns and parishes, are directly under the control of the district tribunal, and under their guidance and inspection. The inspection of the poor institutions of the whole kingdom is given to the ministry for the interior, which is to receive regularly the report of the state of this branch of administration from the annual accounts and other proper sources, and which is to issue the necessary general orders and regulations, and is to judge of the proposals for the establishment, the arrangement and fitting up of workhouses, and others in which the poor are taken care of, for single districts, whole circles, or for the entire kingdom, which decides with the ministry of finance all proposals for allowing certain taxes and poor subscriptions, decides the complaints brought against the general circle and local commissaries, if such do not belong to the private council, and causes the election of certain poor directors where it may be found advisable. It will be observed, that these institutions bear a considerable resemblance to those of Wurtemberg. Their effects are thus summed up by Lord Erskine: