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 Having now gone through all the necessary calculations, and stated the particulars of the plan, I shall conclude with some observations.

It is not charity but a right—not bounty but justice, that I am pleading for. The present state of what is called civilization, is  It is the reverse of what it ought to be, and   The contrast of affluence and wrechtedness continually meeting and offending the eye, is like dead and living bodies chained together. Though I care as little about riches as any man, I am a friend to riches because they are capable of good. I care not how affluent some may be, provided that none be miserable in consequence of it. But it is impossible to enjoy affluence with the felicity it is capable of being enjoyed, whilst so much misery, and the unpleasant sensations it suggests, which, though they may be suffocated, cannot be extinguished, are a greater draw-back upon the felicity of affluence than the proposed 10 per cent. upon property is worth. He that would not give the one to get rid of the other, has no charity, even for himself.

There are, in every country, some magnificent charities established by individuals. It is, however, but little that any individual can do, when the whole extent of the misery to be relieved be considered. He may satisfy his conscience,