generally composed of large
families of children, and old people past their labour. If these two
classes are provided for, the remedy will so far reach to the full
extent of the case, that what remains will be incidental, and, in a
great measure, fall within the compass of benefit clubs, which, though
of humble invention, merit to be ranked among the best of modern
institutions.

Admitting England to contain seven millions of souls; if one-fifth
thereof are of that class of poor which need support, the number will be
one million four hundred thousand. Of this number, one hundred and forty
thousand will be aged poor, as will be hereafter shown, and for which a
distinct provision will be proposed.

There will then remain one million two hundred and sixty thousand
which, at five souls to each family, amount to two hundred and fifty-two
thousand families, rendered poor from the expense of children and the
weight of taxes.

The number of children under fourteen years of age, in each of those
families, will be found to be about five to every two families; some
having two, and others three; some one, and others four: some none,
and others five; but it rarely happens that more than five are under
fourteen years of age, and after this age they are capable of service or
of being apprenticed.

Allowing five children (under fourteen years) to every two families,

The number of children will be 630,000

The number of parents, were they all living, would be 504,000

It is certain, that if the children are provided for, the parents are
relieved of consequence, because it is from the expense of bringing up
children that their poverty arises.

Having thus ascertained the greatest number that can be supposed to need
support on account of young families, I proceed to the mode of relief or
distribution, which is,

To pay as a remission of taxes to every poor family, out of the surplus
taxes, and in room of poor-rates, four pounds a year for every child
under fourteen years of age; enjoining the parents of such children to
send them to school, to learn reading, writing, and common arithmetic;
the ministers of every parish, of every denomination to certify jointly
to an office, for that purpose, that this duty is performed. The amount
of this expense will be,

For six hundred and thirty thousand children
at four pounds per annum each L2,520,000

By adopting this method, not only the poverty of the p