receive a poundage of threepence every week for themselves, to spend as they please, in little innocent trifles. A wise en∣couragement this; and it must be wished by every humane person, that it was practised in every workhouse and poor-house throughout the three kingdoms. At Cookham in Berk∣shire, where they are remarkably kind to the poor in the workhouse, and most shamefully hard and cruel to those who strive to keep themselves out of it, the lace-making women and girls, and others, have two pence out of every shilling they earn, and permission to work for their own profit after a certain hour in the evening. This is com∣forting the hearts of the poor, enabling them to procure a little tea, tobacco, and snuff, which cannot be provided otherwise. Dr. Berkeley has often had his wonderfully fine, tender, feelings soothed, when visiting sick persons in the workhouse, saying, on his return home, "Well, it is a delight to one's spirit to see those poor people in sheets as white, though not as fine, as one's own, and every comfort that human aid can render." Tea, wine, &c. were always allowed to the sick, if the apothecary said it was necessary. The very worthy Mrs. Lane was then mistress, with a handsome salary. She lived many years in the family of the late Lord Aylesford. Servants, who have lived in genteel families, are the only proper conductors of workhouses. A butler of the late worthy General Onslow of Cookham was her predecessor. A broken tradesman, 0