7 persons; together with 16,093
dollars, 29 cents, nett amount received for interest on loans
and dividends in stocks, less expense and dividends paid--making
in all, 344,488 dollars, 84 cents; nett amount of interest,
24,714 dollars, 61 cents. Within the year, 120,175 dollars, 69
cents, had been deposited, and 70,384 dollars, 24 cents, drawn
out.

"PAUPERS.--The whole expense of the city for the support of the
poor, during the year ending on the 31st of Twelfth Month
(December) 1840, was 2,698 dollars, 61 cents."

As a proof, slight yet significant, of the spread of intellectual
cultivation, I ought not to omit a notice of the "Lowell Offering," a
little monthly magazine, of original articles, written exclusively by
the factory girls. The editor of the _Boston Christian Examiner_
commends this little periodical to those who consider the factory system
to be degrading and demoralizing; and expresses a doubt "whether a
committee of young ladies, selected from the most refined and best
educated families in any of our towns and cities, could make a fairer
appearance in type than these hard-working factory girls."

The city of Lowell has been distinguished by British tourists as the
Manchester of the United States; but, in view of the facts above
related, an American has declared it to be "_not_ the Manchester of the
United States."

Besides the general prosperity of the operatives, the shareholders in
the different corporations divide from eight to fifteen per cent, per
annum on their capital.

The inquiry naturally suggests itself, why the state of things in the
manufacturing districts of Great Britain should be so widely different
from this? Some may satisfy themselves by recollecting that England is
an old and America a young country; though, to my mind, this affords no
reasonable explanation of the contrast--since, from the possession of
surplus capital, complete machinery, and facility of communication, et
cet., the advantages for _commerce and manufactures_, under a system of
perfectly unrestricted exchange, must preponderate greatly in favor of
the former. But whatever the solution of the difficulty, it is quite
evident that the statesman who would elevate the moral standard of our
working population, must begin by removing the physical depression and
destitution in which a large proportion of them, without any fault of
their own, are compelled to drag out a weary and almo