tenant the other. Though the tenants are not mentioned in the summons, yet such of them as choose to attend are made welcome, and their advice and information listened to by the meeting. The sum assessed is raised by the heritors and kirksession together, in such proportions as seem adequate to the necessities of the poor. Such persons as are reduced to the necessity of applying to the heritors for charity, from any accidental transient cause, such as disease or misfortune, receive what is called an interim supply, i.e., a certain sum for that quarter only. The aged and infirm, and such as are likely to continue under the same necessity of depending upon public charity, are taken upon the poor's-roll at a certain weekly allowance. The persons taken upon the roll are obliged to subscribe a bond or deed of conveyance, making over and bequeathing all their effects to the heritors; and though the heritors seldom exact their effects, yet the subscription of the bond serves as a check to prevent persons, who may be possessed of concealed property, from alienating the public charity. The sum assessed is levied by a collector, appointed by the heritors, and distributed by him to the persons admitted upon the roll, according to the proportions allotted to them.”*

For the information of those who are little acquainted with the institutions and phraseology peculiar to Scotland, it is necessary to add that the kirk-session, by which the greater part of the poor are relieved, is somewhat similar to an English vestry; that is, when regularly constituted, it must always consist of the minister, elders, session-clerk, and kirk-treasurer. The salaries which are allowed to the session-clerk and kirktreasurer, who is usually the schoolmaster of the parish, seldom, if ever, exceed £2 sterling; and with this trifling exception, the whole business of the collection, superintendence, and distribution of the poor's funds, is managed without a farthing of expense. No similar instance, I believe, of frugality and disinterested zeal in the administration of so extensive a charity, can be produced in any country of Europe.

From what has been now stated concerning the poor-rates * [Sir John Sinclair's Statistical Account of Scotland, Vol. I. pp. 12, 13.]

in those parts of the country where they have been introduced, it is evident that many of the objections which are commonly urged against that tax as levied in England, do not apply to it when subjected to such checks and modifications as have hitherto restrained its abuse in this country. The chief and most essential of these, undoubtedly, arises from the manner in which the tax is imposed on this side of the Tweed, that being done by the persons who are to pay it; whereas in England it is trusted to the discretion of a few obscure individuals on whom the burden does not fall, and whose responsibility is not great. Accordingly, some very candid and intelligent writers, who acknowledge the intolerable burden which it has brought on the other part of the island, have expressed strongly their approbation of the general principle on which the tax proceeds, and their conviction of the expediency of extending the practice over Scotland, on a plan which has been so successfully exemplified in a variety of different instances. Nay, even Lord Kames himself, who has pushed the argument against compulsory maintenance to its utmost possible extent, has been almost led to admit an exception in favour of Scotland.*

With respect to the moral effects which have been experienced from poor-rates in Scotland, the following statement is given by a very candid and very competent judge, who has long had an opportunity of witnessing their practical tendency in that part of the country where he resides, Dr. Charters of Wilton. "It is alleged," says he, "that poor-rates weaken parental and filial affection. Let the fact be fairly inquired into, and it will be found, that many children labour hard to prevent their parents from receiving an aliment; and that children in good circumstances who suffer their parents to receive it are infamous:-a proof that the case is rare. During twenty-two years' ministry, in a pretty numerous parish, where the poor are maintained by taxation, I have known only one instance of children refusing to assist their parents; they forfeited the esteem of their neighbours, and banished themselves *[Sketches of the History of Man, Book II. sketch x.; Vol. II. p. 58, orig. edit. 1774.]

to America." In another passage, the same writer expresses himself thus: "The desire of laying up is so strong, that the poor-rate has not yet, and probably never will, extinguish it. A spirit of independence pervades the people; they feel the humiliation of receiving alms; they discern the difference betwixt having of their own, and trusting to what is given."†

Notwithstanding, however, these very strong statements, which cannot fail to have great weight with all who know the worth and talents of the author, I cannot help (probably from the circumstance of having lived chiefly in those parts of the country where poor-rates are unknown) feeling a decided partiality, more especially in a moral view, in favour of the old practice of supporting the poor by voluntary contributions, wherever imperious circumstances do not render this impracticable. Where the case is otherwise, the question no longer admits of discussion, and a compulsory law is the only expedient which can supply an effectual remedy. In favour of the moral effects of our good old practice, I shall only observe farther, that where a tax is imposed for relief of the poor, and where, of course, the only aid received by them is extorted from the rich without their consent, it is impossible for the objects of this compulsory beneficence to feel themselves indebted for that which is given without charity, or to consider it in the same light with that which is bestowed from generous motives. As soon as it is thought that the assistance given them is their right, the relief conceded is considered as only what is due, and the least hardship to which they may be exposed is viewed as injustice.

Independently, therefore, of all other considerations, there is intrinsically a material difference between the moral effects of voluntary contributions, and those that may be expected to result from legal assessments, however wisely regulated, and however ably and honourably administered. It ought to be carefully considered by the advocates of a compulsory assessment, whether the evils complained of in England have not

* [Sir John Sinclair's Statistical Account of Scotland, Vol. XV. pp. 641, 642.] + [Ibid. p. 642.]

been the natural and necessary, though, perhaps, slow consequences of the legal provision. While such checks, indeed, exist, as those in Scotland, it is difficult to conceive how any very gross abuses can take place in country parishes. But in great towns, the experiment is infinitely more hazardous. It does not seem to be possible, indeed, to contrive any system, which is not likely, sooner or later, to degenerate into such a state as that which we find prevalent in England. Even in country parishes, the result of past experience furnishes but too much ground for serious alarm. It is asserted by Mr. Findlater, in his very judicious and able Survey of the County of Peebles, that where poor-rates have been regularly established in Scotland, the poor have been continually on the increase.* Of this assertion, he has produced some proofs well entitled to the consideration of those who take an interest in the decision of this question, as a matter of local expediency, (for, in truth, it is nothing more,) in those parts of the country with which they may be connected.

[Chap. XV. sect. vii. p. 226.]

[CHAPTER II.]

[SUBSIDIARY MEASURES FOR THE relief of the pOOR.]

To the historical sketch which has already been given concerning the Poor-laws in both parts of the United Kingdom, I think it may be useful for me to add a few remarks on certain Subsidiary Measures, for the attainment of the same ends, which have either been sanctioned by the authority of the Legislature, or have been carried into execution by the act of private individuals.

[SECT. I.—OF CHARITY WORKHOUSES.]

Among these measures, one of the most plausible is that of Charity Workhouses, a plan proposed more than a century ago by Sir Matthew Hale, and warmly defended by many respectable writers of a later date. The scheme proposed is, in general, this:-That after a list has been taken of all the poor in any one populous parish, or in two or more smaller parishes, a house should be built for their accommodation; that materials for work of various kinds should be provided for them; that this house should be under the direction of a few respectable individuals, who should appoint one or more superintendents to regulate and inspect the management, &c. It cannot be denied that this plan promises, in theory, some very important advantages. In the first place, It leaves no opportunities for common beggary. The loathsome objects which fill our streets will be taken care of: the lame, diseased, and aged will be provided for. Secondly, It leaves no excuse for idleness: work will be given to all who are willing to labour. And in