Establishments for the Poor. 353 



ment of the affairs of the institution for the poor at 

 Munich, I attribute, more than to any thing else, the 

 perfect order which has continued to reign through- 

 out every part of that extensive estabhshment, from its 

 first existence to the present moment. 



In carrying on the business of that establishment, 

 printed forms or blanks are used, not only for peti- 

 tions, returns, lists of the poor, descriptions of the poor, 

 lists of the inhabitants, lists of subscribers to the sup- 

 port of the poor, orders upon the banker or treasurer 

 of the institution, but also for the reports of the 

 monthly collections made by the commissaries of dis- 

 tricts ; the accounts sent in by the commissaries, of 

 the extraordinary expenses incurred in affording assist- 

 ance to those who stand in need of immediate relief ; 

 the banker's receipts ; and even the books in which are 

 kept the accounts of the receipts and expenditures of 

 the establishment. 



In regard to the proper forms for these blanks : as 

 they must depend in a great measure upon local cir- 

 cumstances, no general directions can be given other 

 than, in all cases, the shortest forms that can be drawn 

 up, consistent with perspicuity, are recommended ; and 

 that the subject-matter of each particular or single 

 return may be so disposed as to be easily transferred to 

 such general tables or general accounts as the nature 

 of the return and other circumstances may require. 

 Care should likewise be taken to make them of such a 

 form, shape, and dimension, that they may be regularly 

 folded up and docketed, in order to their being pre- 

 served among the public records of the institution. 



VOL. IV. 



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