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, because it might be deemed that the distinctions which are there noted might escape the observation of Boards of Guardians. It is not our opinion. We have great confidence in the yeomanry and gentry of England, of whom Boards of Guardians are composed; and we believe that much of the bitter animosity manifested by the local boards against the triumvirate at Somerset House, owes its existence to the authoritative attempts on the part of the latter to prevent these boards from recognising in any practical manner these very distinctions. Independently of this, the period for which the relief is ordered may be so determined as to allow of a particular time for each class; this will be made clear as we proceed. And, lastly, a brief and accurate description of each of the classes may be printed at the head of each of the pages of the Diary, Report Book, and Relief List. The first class consists of aged and infirm persons who have no natural relations, but are enabled to eke out a subsistence with the aid of an out-door allowance from the parish. The poor of this class are frequently in receipt of other relief. It may be a tribute of memory from a child she nursed, from a family he served, an occasional donation from the church they attend, or a weekly trifle from one of those benevolent societies that assist the aged poor to retain their accustomed dwelling, or to enjoy the unexpensive luxuries which habit has made necessary. The circumstances of each of the individuals in these classes are presumed to be known through the report of the officer; and as each case, when health and vicinity of residence permit, appears personally before the board, it may be _carried forward for revisal that day twelve months_. The whole of the cases belonging to this class would be so treated. They may be distributed over a given number of Board days, and during a particular month of the year. In the month of July all the names of the poor of this class would appear in the Diary; and the reports of the relieving officer would then be called for, in the order in which the names are entered. Of course, if any change of circumstances should occur in the interval, application may be made to the officer; and as they are paid at their homes in the majority of instances, the application may then be made. At the end of twelve months, each case is formally revisited and reported. It would then appear that some are dead, some are bed-ridden, some are c
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