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There are four classes of persons, to which the public arrangements, on these subjects, ought to extend, and to whose peculiarities of condition they ought, as far as any general system is practicable, to be accommodated; -- 1st, the poor, by reason of age; -- 2nd, the poor, by reason of misfortune; -- 3rd, the poor, by reason of infancy -- 4th, the poor, by reason of vice.

It is very plain, that each of these classes of poor have claims upon society, differing both in their nature and degree, founded upon different principles; the sources of different duties, and requiring different proportions of sympathy and solicitude.

Of all classes of the poor, that of virtuous old age, has the most unexceptionable claims upon society; and is that, in relation to which its charitable establishments should be so constructed as to extend, not only comfort, but a reasonable degree of indulgence. This cause of helplessness cannot successfully be feigned. It is the consequence of a general law of our nature, to which all are equally liable. Hope and pleasure are, for this life, in a great measure extinguished. Its condition requires, therefore, a peculiar degree of consideration. Although the old, should not wholly be excused from labour, yet it is apparent that such ought to be provided as is suited to their age; if possible to their habits and former employments in life.

A similar course of remark applies to those, who are helpless, through corporeal, or intellectual misfortune; -- the effect of no vice, nor criminal indulgence. Each of these classes is entitled to particular consideration; neither should be released from every degree and kind of labour, yet what is required should be adapted to their condition, and their particular imbecility. Something more of attention should be paid, and of pains taken, to gratify their inclinations and to supply their humble wants.

Now the impracticability of making this first and great discrimination, in favour of these two first classes of poor, is the great defect of the Boston Alms House. In an establishment so restricted in point of room; and open to the indiscriminate influx of characters of all descriptions, it is impossible to make those distinctions, either in food, or in treatment, which is due to age and misfortune.

If the aged and virtuous poor are reduced to the food, and made obnoxious to the severity, or the labour, to which the vicious are subjected, it is to them a degradation, and a new and undeserved source of misery and misfortune. On the other hand, if the vicious are permitted to enjoy the comforts, or partake of the indulgence, which is due to age and misfortune, their condition becomes, not only supportable, but eligible. The fear of poverty is diminished, and the shame of dependence obliterated. Public establishments become thronged; as will never fail to be the case, whenever Alms House support is better than, or even equal, in its kind, to the support to be obtained by labour. These considerations, and others, which will readily present themselves to the reflections of intelligent men, render it indispensable that an establishment should be provided, which should enable the Town to make this first, most important, and just of all discriminations between the poor, in consequence of vice; and the poor, in consequence of misfortune.

The third class, consisting of those, who are poor, and in infancy or childhood, are somewhat differently situated; and have a right to require from society a distinct attention and more scrupulous and precise supervision. Their career of existence is but just commenced. They may be rendered blessings, or scourges to society. Their course may be happy or miserable, honourable or disgraceful, according to the specific nature of the provision, made for their support and education. It follows that the charitable establishments of every wise and virtuous community ought to be such as to enable it to effect these interesting objects, in the most perfect and satisfactory manner.

The present condition of the Boston Alms House, precludes all possibility of extending that free air, exercise, and healthful labour, and of attaining that separation from the contamination of vicious language and example, which is requisite and due to this class. Intimately connected with this topic is that of providing for those idle and vicious children, of both sexes and different ages, which often under the command, and always with the permission of thoughtless and abandoned parents, are found begging in our streets, or haunting our wharves, or market places, sometimes under the pretence of employ, at others for the purpose of watching occasions to pilfer small articles, and thus beginning a system of petty stealing; which terminates often in the gaol; often in the penitentiary; and not seldom, at the gallows.

Power enough already exists, in the hands of the constituted authorities, and if it do not, might easily be obtained, to rid ourselves of this nuisance, and to place these unfortunate children under either a system of discipline, or of restraint; or of useful labour. At present, however, this is absolutely impracticable. There is no place, suitable for their reception. The present Alms House is insufficient for its present tenants; more it is impossible to accommodate. A work house, or house of industry, is, therefore, absolutely essential, previously to taking any steps for the improvement of this unhappy, and abandoned class, of children. On this point, your committee do not apprehend that any thing more forcible can be added, to make the essential nature of such an establishment as that, which they recommend, apparent and unquestionable.