INTRODUCTION. The Author of the following Letter begs leave to apologize to the Public for the many mistakes and errors which he is conscious will be too apparent. The whole was written Currente Calamo, and sent to the Press the same day that it was written. If he were actuated by any other feeling than a sincere wish to effect some good in his latter years, he should be ashamed to submit to the Public so imperfect a Work; but the necessity of a change of system in the main- tenance of the Poor, is so urgent in his mind, as to overcome every other consideration. He is anxious to see the Labouring Poor Man have some interest in the soil, by cultivating for himself and family a small portion of land; being convinced by experience, that it is the only means, now practicable, to render him happy and content, and to improve the industry and morality of himself and family, not less than to add to their comfort and happiness. He professes himself an opponent of emigration, except under peculiar cir- cumstances, because he agrees with the wisest of men, that " In the multitude of the people is the King's honour, But in the want of people is the destruction of the Prince." Prov. iv. 28. A 2