the Poor in Bavaria. 295 



and into their hands they pay the amount of the differ- 

 ent articles received. 



The cash belonging to this establishment is placed in 

 a chest furnished with three separate locks, of one of 

 which each of the commissioners keeps the key ; and 

 all these commissioners are jointly and severally answer- 

 able for the contents of the chest. 



These commissioners hold their sessions regularly 

 twice a week, or oftener if circumstances require it, 

 in a room in the Military Workhouse destined for that 

 purpose, where the correspondence and all accounts 

 and documents belonging to the establishment, and 

 other records, are kept, and where the secretary of the 

 commission constantly attends. 



When very large contracts are made for the purchase 

 of raw materials, particularly when they are made with 

 foreigners, the conditions are first submitted by the 

 commissioners to the council of war for their approba- 

 tion ; but in all concerns of less moment, and partic- 

 ularly in all the current business of the establishment, 

 in the ordinary purchases, sales, and other mercantile 

 transactions, the commissioners act by their own im- 

 mediate authority. But all the transactions of the com- 

 missioners being entered regularly in their journals, and 

 the most particular account of all sales, and purchases, 

 and other receipts and expenditures, being kept ; and 

 inventories being taken, every year, of all raw materials, 

 manufactures upon hand, and other effects belonging 

 to the establishment, and an annual account of profit 

 and loss regularly made out, all peculation and other 

 abuses are most effectually prevented. 



The steward, or store-keeper of raw materials, as he 

 is called, has the care of all raw materials, and of all 



