FLOUR. This item must necessarily amount to a large annual sum, being for the support of a numerous class of paupers. The total for seven years is £14,093 8s. 8d. and the annual

average more than £2,000.

It appears that neither due care has been paid to the quality nor price of the corn, ground at the Workhouse, by the paupers. Mr. Mills says, "on the 1st of June I was sworn in churchwarden, and on the day preceding I went to the Workhouse and met the other three churchwardens, when we proceeded to examine the mills, which we found inferior to the old plan of the stones. We found much flour in the bran, and much grit in the flour. The baker confessed it was impossible for him or any other person to make a good loaf out of such flour. He also informed me that thirty sacks of bran had been sold, and afterwards returned, in consequence of Mr. Pinkerton, an overseer, having discovered, on calling on the purchaser, that the flour had not been properly extracted."

This imaginary bran has since, through pro

per attention, produced no less than three full sacks of flour, of which bread was made, equal, at least, to that commonly used by farmers." He farther remarked, that the food here purchased bore a good price, and ought to be of the best quality; among which, he particularly noticed

the best Carolina rice, for which 35s. per cwt. was given, when good Patna rice could be obtained at half that sum.

TABLE BEER.-The Table Beer item is on/ the face of the abstracted accounts a most shameful affair. In 1822 the amount is stated at £1,247 4s. Od. when the number of paupers was 917; and on the following year £1,149 12s. Od., when the number was 993! In 1824 the sum was £1,132 4s. Od. when the paupers were 1,023, being 106 more than in 1822, when the sum was £115 in addition; and farther palpable inconsistencies are shown on inspection. The amount is much reduced in the year 1828, being only £616 19s. 3d. paupers 804, certainly a less number than usual, but the expense is lessened, as may be seen on comparing the accounts, nearly one half. Is this one of: the good results of the public opposition to the vestry?

By the "Rules and Regulations for the management of the Workhouse," I perceive that each adult pauper is allowed eleven pints of beer weekly; and on the calculation of onethird of the paupers being so allowanced, there does not seem much objection to this last amount, after the supply necessary for servants is taken into consideration. It is manifest, however, that most of the previous charges were extravagant and wasteful, or such a reduction could not have been effected.

The whole of the articles under the head of food, are well worthy the attention of the intelligent parishioner, and he will find, what appears to me enormous charges under other items.

COALS.-In noticing, in detail, some of the items of expenditure in the abstracts, the article of Coals deserves our attention. The charge for this useful necessary, during the utmost limit of our knowledge, (seven years from 1822 to 1828, inclusive), is £4,487 19s. 11d. £641 3s. in round numbers annually. This is equal, to the purchase of upwards of 300 chaldrons, they having been purchased some years at from 35s. to 38s. by contract. Be it observed, that they are stated under the head of "In the house;" and one of the regulations of the Workhouse, by order of the vestry, is, that “no fires, but those for culinary and medical purposes, be allowed before the 1st of October, nor after the 31st of March, except in very severe weather; and that not more than one peck of coals a day be allowed to each fire."-This would be about thirty-eight bushels annually to each fire; and probably there are fifty fires so apportioned: but suppose we double them, 106 chaldrons would amply suffice, there remains therefore about 200 chaldrons to account for; out of which we have to calculate the necessary consumption for cooking, baking, washing; fires for the governor, matron, apothecary, and

the board. I am not aware of any other medium of fair consumption, nor have I any wish to misstate anything willingly.

Is it not true, that the vestry rooms, churches, school-houses, and alms-houses have been supplied from the same source, and under the designation of "in the house?" It would be well to inquire and learn if this be the fact; for, if it be so, it is nothing less than a surreptitious appropriation, and deserving of the severest censure. The present churchwardens will do well to look to this apparent abuse.*

FURNITURE.-There is a considerable annual charge for furniture for the Workhouse, which amounts in seven years to £2,630 2s. 10d. averaging yearly more than £375. In the absence of better information, it must seem to every one a most enormous sum for paupers, especially as it does not comprise blankets, or linen, for which there is also another extravagant item of account.

* An examination of the cash book, on this item, will convince the candid inquirer that the interests of the parishes' have not been regarded, or the sum of £642 2s. 3d. would not have been abstracted from the poor's-rate, to pay three favoured parishioners for coals, at an expense of from 51s. to 60s. per chaldron, when contracts were made at from 35s. to 388. Could we ascertain the whole particulars, the evil would probably exceed the calculation. This obloquy, be it remembered, attaches to the rulers of the parish, and not to the individuals alluded to..