than in the ftudies which tend to the beneficial direction of charity in all its branches, and in the practical exertions which it requires; and which, if study does not promote, it is, as Milton fays, no better than the bufy idlenefs" of children, gathering peb❝bles on the shore."

Every great town of the kingdom poffeffes charitable establishments, in the active promotion of which the rich may be usefully engaged. And a catalogue of those noblemen, gentlemen, and ladies, who have long devoted, not only great part of their income, but their time and talents, to the fuperintendance of such charities, might confer no lefs honour on the nation, and might contribute no lefs to account for the blef fings which it has pleased Almighty GOD to fhower upon us, than the prowefs of our dauntless army and navy, the skill and gallantry of their dignified commanders. Glorious is the age and nation, which has produced a HowE, a NELSON, a MOORE, a WelLINGTON; and blessed the country and period, which could boast a HOWARD, a HANWAY, a PUSAy, a BERNARD, a BARRINGTON, a WILBERFORCE, and fuch females as a TRIMMER and a MORE. Charity is a difpofition to place our chief interest in life, to feek for our principal enjoyment, in doing all poffible good to others; and to look up to GOD with love and gratitude for the bleffed, felicitous emotions which are the neceffary, the heaven-appointed confequences of fuch habits and fuch exertions.

I am tempted again to adorn my collection with a fentence from that admirable ninth chapter of the fecond volume of Mr. Malthus's effay "on the di"rection of our charity."

"One of the most valuable parts of charity is its "effect upon the giver. It is more bleffed to give "than to receive. Suppofing it to be allowed that

"the exercise of our benevolence in acts of charity is "not upon the whole really beneficial to the poor,

yet we could never fanction any endeavour to ex"tinguish an impulfe, the proper gratification of "which has fo evident a tendency to purify and to "exalt the human mind. But it is particularly fa "tisfactory and pleafing to find, that the mode of "exercifing our charity, which, when brought to the "teft of utility, will appear to be most beneficial to "the poor, is precifely that which will have the "best and most improving effect on the mind of the "donor."

In an extended view of charity, the fincere diffuser of religious truth and love, the active magistrate, the strenuous and upright patriot, the philanthropic advocate of the oppreffed Africans, as well as the vifitor of the poor, the fick, and the afflicted, are all feverally engaged in different branches of the fame great work; in which, as in arts and manufactures, a divifion of labour and a devotion of certain perfons to definite parts of the general undertaking, is the only fure method of advancement toward perfection. It is vain, therefore, in any case to speak of charity as compatible with vice, with a selfish pursuit of individual gratification, regardless of the mifery which is inevitably brought on others. The perfection of Charity is the perfection of man's ftate on earth; the highest end and aim of man on this fide of heaven; of the philofopher, the philanthropist, and the patriot: yet by the eternal law, which has ordered both the heaven and the earth, and

It is wholly irreconcileable with all experience to conceive the poflible compatibility of a general laxity of morals with thepermanent welfare or comfort of individuals or of nations. He muft have obferved little, and thought lefs, who could fail to perceive that goodness and happinefs are reciprocal.

linked the corruptible with the incorruptible, the mortal with immortality, it is fo involved with our best hopes of a bleffed and glorious hereafter, that it is impoffible for any to feel truly conscious of a genuine refolute devotion to promote peace and goodwill amongst men, without a neceffarily affociated consciousness of his progress toward the bleffing and glory of GoD on high. The heavenly book of CHRIST, which in every fentence blends charity with holiness, will cheer through life the labourer in this purfuit, and elevate his foul in death with the falutation of eternal love, "Enter thou into the joy " of thy Lord."

APPENDIX.

Abstract of the Returns relative to the Expense and Maintenance of the Poor.

[43 GEO. III. A. 1803.]

ENGLAND AND WALES.

I.

Observations.

No. I.

ETURNS from fourteen thoufand fix hundred

and eleven parishes or places in England and Wales have been received, and are entered in this Abstract. Returns from fourteen thousand two hundred and forty parishes or places are entered in the Abstract of the Returns of 1785; fourteen thousand one hundred and thirteen in the Abstract of the Returns of 1776.

II. Three thoufand feven hundred and fixty-five parishes or places maintain all or part of their poor in workhouses. The number of perfons fo maintained, during the year ending Eafter 1803, was