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![This pamphlet was not published until 1646 but seems to have been
composed about the year 1606[579]. The writer is a converted
highwayman who is anxious for the reformation of his fellow-sinners.
He states "that Beggerie and Theeverie did never more abound,"
and he complains that the branding and whipping parts of the
statutes are put in execution long before any place is provided
where the poor could have work. He thought that this was most
unfair to the vagrants for many of them would work if they could
and go voluntarily to workhouses if they were in existence. He
therefore urges the establishment of places where men could have
work in all the larger parishes of the kingdom[580].
Another pamphlet complaining of the bad execution of the law was
entitled "Greevous Grones for the Poore" and was published in 1622.
The writer of this states that "though the number of the Poore do
dailie increase all things worketh for the worst in their behalfe. For
there hath beene no collection for them, no not these seven yeares
in many parishes of this land especiallie in countrie townes; but
many of those parishes turneth forth their Poore, yea and their lustie
labourers that will not worke or for any misdemeenor want worke, to
begge, filtch, and steale, for their maintenance so that the country is
pittifully pestered with them[581]."
Another document of 1624 gives precisely the same information.
This is a letter from a Mr Williamson to Sir Julius Caesar, the Master
of the Rolls, who was one of the most charitably disposed gentlemen
of the time. The writer thinks the neglect of the overseers to
apprentice children is the true cause of vagrancy. He tells us that the
seventeenth century vagrant like the modern tramp was very seldom
a man who knew a trade[582]. The existence of these untrained men
was due to the fault of the administrators of the Poor Law. For these
"intollerable offences haue originally growen from the Ou(er)seers of
the poore who heretofore and att this day haue and doe so
ou(er)see as though they did not see at all[583]."
These writings would therefore lead us to believe that justices soon
grew careless; the poor were not relieved and in many places there](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-21-2048.jpg)
![was very little execution of the law at all. All these statements are
made by writers who are vigorously supporting only one side of the
case but the official evidence of the period confirms their view of the
matter. The reasons given for the appointment of the commission
suggested in 1619/20 show that the unofficial writers had not
exaggerated the existing neglect in the administration of the poor
laws. Good laws have been made but they are not executed because
the justices are negligent and the judges of Assize have not time to
fully investigate the matter. The laws in consequence "are in many
partes of our Realme laid aside or little regarded as lawes not in
force or of small consequence, whereas in some other counties and
partes of this kingdome in wch
by the diligence and industrye of
sume justices of the peace and other magistrates the said lawes
haue bine dulye putt in execucon there hath evidentlye appeared
much good and benefitt to haue redowned to the Comon welth by
the same[584]." At this time therefore there was a real likelihood that
the poor law would become obsolete.
However the season of scarcity in 1622-3 was accompanied by a
crisis in the cloth trade and the Privy Council was active in enforcing
measures of relief. A great improvement was consequently then
effected in the execution of temporary measures of corn relief, and
some reports indicate that this was accompanied by a better
administration of the ordinary poor law also.
Thus from Burnham in Buckinghamshire the justices report, "We
have alsoe looked into and have caused the poore to bee well
provided for in every parrish within this diuision both by stocks to
sett them on worke as alsoe by weekely contributions[585]." From
several of the hundreds of Suffolk there are similar reports. Thus in
every "towne" of Lackford and Exning the rates had been
augmented and the "poorer sorte of people within the seurall townes
and places are ordered to be sett on worke[586]." From other
districts in both East and West we have like accounts[587].
Between the years 1605 and 1629 therefore the administration of
poor relief was on the whole negligent and in many districts the poor](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-22-2048.jpg)
![6. Action of the
Privy Council and
administration
between 1629 and
1644.
6. a. State of affairs
in 1631.
law was already considered to be of little importance. The
government was however still anxious to secure its enforcement and
the measures taken to relieve distress in 1622-3 effected an
improvement in a few districts.
But from 1629 to 1644 we have a different state
of things. We know already that during this period
the action of the Privy Council was continuous and
constant, and it is in this period therefore that we
shall be able to see how far it was effective. The
justices' reports, to which we have already often referred are the
main sources of our information.
We will endeavour to see how far the evidence of the early part of
the period confirms the view we have already formed as to the
administration of the law at the beginning of the time, and we will
secondly try to estimate the evidence as to improvement during this
period.
The condition of affairs before 1631 is indicated by
the preamble to the commission of Jan. 1631/2
and by some of the earlier reports of 1631. The
reasons given for the appointment of the commission of 1631/2 are
almost exactly the same as those given in the draft of 1619/20. The
justices are said as before to be negligent so that the laws were
almost obsolete in some parts of the country, and this alone shows
that there had been little permanent improvement since 1620. The
preamble also refers to an earlier time "vpon the present making of
the said lawes," when they were duly executed and thus confirms
the evidence as to the good execution of the laws after 1597[588].
The justices' reports of 1631 give us more detailed information of
the same kind. One of these was sent from three of the hundreds of
Hampshire, Fawley, Bountisborough and Mainsborough. The justices
say that they sent an abstract of the act to the officials concerned
and ordered constables, tithingmen, and overseers to bring
presentments to them. But they "for the most parte" replied, "that
they haue noe poore that wanted worke or releife, that they had noe](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-23-2048.jpg)
![rogues but suche as were punished." The justices thought this state
of things too good to be true; they made further enquiries and found
that the highways were out of repair, that no monthly meetings had
been held by the overseers and that there were no stocks for setting
the poor to work. They also heard that some of the poor were "in
noe small want" but did not complain because of ignorance or fear.
They hoped to effect improvement by exacting fines for negligence,
by publishing the particulars of their monthly meetings, and by
sending a series of definite questions to the overseers as to the
names of the poor relieved or set to work and of the children over
ten years of age who were not bound apprentice[589]. In this way
they tried to obtain detailed statements so that there could be no
evasion of the law. There is a later report from Fawley concerning
corn and apprentices, and the part of the law relating to apprentices
was certainly then carried out[590].
But there are other districts in which the justices do not tell us of
negligent officials, but rather seem proud of their vigour and yet
seem to imply that it was only recently the law had come into force.
This is particularly the case in Radnorshire and Cheshire. In two
divisions of Radnor the justices say they have appointed overseers,
and have given particular directions as to the provision of stocks and
return of the names of the poor relieved[591]. The reports suggest
that the justices were now energetic, but that little had been done
before; the mention of the appointment of overseers is
unaccompanied by the word new or by any statement as to the
rendering of the accounts of the old overseers, so that it is possible
that these were the first overseers appointed in that district.
In two of the divisions of Cheshire the same state of things is
implied more definitely. The justices say that they have ordered the
collection of a stock for the setting the poor to work and for the
relief of the impotent, but they find the people poor and averse to
paying money for any purpose of the kind. They fear some time will
elapse before these orders can be properly executed. At present
these divisions have not got a House of Correction, and the justices
wish to have one in the Castle in order that they may be able to](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-24-2048.jpg)
![6. b. Improvement
effected in 1631
and 1632.
subdue the people to subjection[592]. These reports seem to reveal a
very primitive state of things, and recall the difficulties in the West
Riding of Yorkshire in 1597, when poor relief seems to have been
first enforced there, and the people greatly objected to the
imposition of rates.
Other reports show that the Book of Orders strengthened the hands
of reformers; thus in the town of Wells, charities had been
negligently administered, but after the issue of the orders the
Recorder was able to procure information formerly withheld, and
hoped to effect farther improvement by obtaining a commission of
charitable uses[593].
It is thus fairly clear that before 1631 the law had not been well
administered. We will now examine the evidence as to the
improvement between 1631 and 1640.
The greater number of the reports of 1631 and
1632 point to some execution of the law before
1631 and suggest improvement rather than entire
innovation. The justices generally state they have "raised rates" or
have bound many more children apprentices or that stocks had been
provided in the parishes where there were none before. Two reports
enable us to trace the process of improvement in detail, and seem to
throw considerable light on the general statements of other
documents of the kind. They do not however present so favourable a
view as to the execution of the law as most of the other returns.
These reports relate to the district of Braughing in Hertfordshire. The
overseers of thirteen places in the half hundred of Braughing made
returns to the justices at six successive monthly meetings held in
accordance with the provisions of the Book of Orders, between Feb.
7th and June 27, 1631. Abstracts of these returns were sent in by
the justices in two documents, one of which was forwarded in April
and the other in July 1631[594]. We can thus see exactly when the
improvement was effected. At the first meeting four parishes
provided corn at reduced rates for the poor. The Book of Orders
relating to scarcity had been issued since September, and we should](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-25-2048.jpg)
![6. c. Improvement
maintained between
1631 and 1640.
ympotent and such as are able to sett them to worke, and haue
alreadie placed many poore children apprentizes and doe proceede
in placinge of more[595]."
In the returns sent later in the year the organisation appears to be
more settled and we hear that not only the rates are raised but that
they have had a good effect. Thus in Monslow in Shropshire the
justices state "and as for the late booke of orders for the reliefe of
the poore and the punishing of rogues and vagabonds wee have had
severalle monthlye meetings in the said hundred and wee have long
since worked such effect thereby as they have not any rogues or
vagabonds appeared amongst vs or walked abroade as wee can
heare of since our first meetings, and the impotent poore are
relieved in such sort by their parishoners as wee have noe
complaints and there are stocks in all parishes more or lesse as the
charge of the parishes require to set the able poore on worke[596]."
Not all the reports are as favourable as this, but on the whole they
indicate that improved order followed the execution of the Book of
Orders. It thus is clear that the Orders of 1631 had a very
considerable immediate effect both in bringing the law into operation
in places where it had been almost or altogether neglected and still
more in improving the administration in those districts in which the
system was already to some extent administered though not yet
effectually.
We have now to see whether this improved
administration was maintained. The reports are
certainly less frequent after 1631 but those that
remain shew that the efficiency is preserved and there is much to
indicate a farther improvement.
We will first examine a few documents which seem to indicate that
the area of administration was extending into backward districts, we
will then investigate a few cases in which we have reports both in
1631 and in 1638 or 1639, and we will lastly consider a special
department of the poor law system, namely the placing of
apprentices.](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-27-2048.jpg)
![We have already noted the fact that in the earlier years of the period
there were few reports from Westmoreland and Lancashire.
But in 1638 there are a series of documents from Westmoreland[597]
and several reports from Lancashire. In 1638 some of the Lancashire
parishes adopted the system of billeting the poor in need of relief on
the richer inhabitants. This plan does not seem to have long
continued as an exclusive system of relief, and the facts that it was
still employed and that these are the earliest reports from
Westmoreland seem to indicate that a compulsory system of poor
relief had only lately been established in the northern counties.
Moreover in 1637 we are told that at the meeting of the justices in
Rochdale in Sept. 1637, the churchwardens of Middleton confessed
that they had never before levied a tax for the relief of the poor
there; they now however proceeded to levy one, and in March in the
following year the tax provided the necessary relief[598]. All this
seems to show that the area of the administration of the poor law
was extending and that in 1638 there was little danger of the system
of poor relief becoming obsolete but that it was obtaining a firmer
hold over the country.
We will now examine a few of the cases in which we have reports
from the same district both in 1631 and 1638 or 1639. We have
already noted the detailed returns from Braughing. It happens that
one of the latest documents of the series returned in August 1639
comes from the hundreds of Hertford and Braughing. The justices
tell us that our "ympotent poore are weekelie releiued by a certein
pencon and the rates increased as necessitie requires. And those of
able bodies are plentifullie stored with work for the maynteynance of
their families"; five apprentices had also lately been bound[599].
From this we see that the improved administration there lasted
throughout the period.
We have several other places from which we have similar reports.
Skenfreth, one of the hundreds of Monmouth, often sent accounts of
the proceedings of the justices. One belongs to May, 1631. The
justices state some of the things they did both before the](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-28-2048.jpg)
![Commission and afterwards. Before the Commission they provided
weekly stipends for all the aged and impotent people, "sithence the
said commission" they "have taken order that the same stipends
shalbe contineually paied soe that none of any such poore people
have made any complaint unto us for any mainetenance." Both
before and after the commission they had punished rogues and
since they had also placed apprentices and suppressed alehouses.
Moreover the highways had been last year in better condition than
for twenty years before[600].
Thus the immediate improvement effected by the commission was
that the pensions were paid as well as ordered, apprentices were
bound and alehouses suppressed.
In May, 1637, we have a report from the same district together with
the hundreds of Ragland and Trellech. At that time apprentices were
bound, rogues punished and efforts made to secure the observance
of fasting days. The justices have also "taken course for provision of
stock to sett the poore on worke," and have "caused to be
sufficiently relieved all the aged lame and ympotent people[601]."
Thus if these documents are to be believed the improvement
effected in 1631 was maintained and even increased in this hundred
of Skenfreth.
There are many other cases in which reports are sent in several
times from the same place and all show that the improvement made
in 1631 was continued in 1637, 1638 or 1639[602].
We will now examine a few of the reports which relate especially to
the placing of apprentices. Before May 1635 the Privy Council or the
commissioners seem to have urged the justices to see especially that
this part of the law was carried out, and to have asked them to
report the names of the apprentices and those of their masters[603].
The reports sent in 1634 and 1635 therefore relate especially to the
placing of apprentices and the monthly meetings of the justices.
Reports from twenty-one places were sent in between July 17th and
July 31st, 1634. In almost every case the justices expressly state](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-29-2048.jpg)
![that they hold monthly meetings and bind poor children
apprentice[604]. In the year 1635 the statements are more detailed.
Between May 20th and May 30th replies were sent from ten places
in eight of which the names of both apprentices and masters were
given[605]. Sometimes these were numerous; thus at Blandford in
Dorset one hundred and nineteen apprentices were bound in the
course of two years[606]; in one district of Somerset the names of
one hundred and sixty-six are returned[607], while in all ten districts
a fair amount of work was done. Thus in 1634 and 1635
apprenticeship was more insisted upon than other methods of poor
relief and it seems to have been very generally well administered.
We hear of some complaints but not many in proportion to the
number of reports.
We thus see that during the years 1630 to 1639 we have a large
amount of information concerning the administration of the Poor
Law. We find that a great improvement was effected in 1631. We
also find that the area of administration continued to extend into the
Northern counties after 1631: the difference is indicated by the fact
that in 1638 it is exceptional to find a place without a poor rate,
whereas in 1631 the Government spoke of the laws as being almost
obsolete in many places. We see further that sometimes the later
reports come from the same places as the earlier, and that then the
administration continues to be reported as good. Lastly, in regard to
apprentices we are told that the Privy Council made special efforts to
enforce the law, and that all over the country there is evidence that
it was enforced though occasionally without favourable results.
There is thus reason to believe that the efforts made by the central
government to enforce the law were at last successful, and that the
period to which we owe the survival of our English system of poor
relief is that of the personal government of Charles I.
But we have already noticed that not only is this period the critical
time in the history of the poor relief that survived, but in one respect
the poor relief of this period was unique. Many efforts were made to
find work for the unemployed. Relief of this kind was so much a part](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-30-2048.jpg)
![7. The improvement
effected in 1631
especially
concerned the
unemployed.
of the general system of the time that we have already examined
many instances in which it was administered.
We will first investigate a few more of the reports of 1631, and we
shall find that the improvement effected in all parts of the
administration of poor relief especially concerned the relief of the
ablebodied; we will then examine a detailed report in order to see
what light it throws on the interpretation of the general statements
of other justices, and we will lastly try to find out if relief of this kind
was confined to a few districts, or was administered all over the
country, and also in what parts of the country there was the greatest
need of employment.
To begin with cases in which improvement was
reported in April 1631. From a large district of
Hertfordshire we hear "we haue already raysed a
stocke in some parishes, and are raysing stocks
for the rest to sett all the poore on worke in this
division[608]." In Essex, Richmond, Bedford and Beverley fresh taxes
for this purpose had just been raised, and at Agbrigg they were still
"setlinge such a course for raysinge of stocke to sett ye
people of
able bodies on work[609]."
At Winchester the same thing is implied: the stock has been put in a
clothier's hands, so that now the poor do not want work[610].
Twenty-eight reports relating not only to measures for corn, but also
for the poor were sent in between April 21st and April 30th 1631. In
seventeen of these the poor were set to work, and in many cases we
can see that the measures have been taken since the receipt of the
Book of Orders of January 1631/2[611].
In the answers sent in May we have the same kind of information. In
Brixton and Wallington we have a report similar to that from
Hertfordshire; "stockes of mony," we are told, "are raised in moste of
the parishes wth
in the said hundrede and burrow and the reste not
yet raised are wth
as much expedicon as may bee to bee raised for
buyinge of flax, hempe and other materialls to set the poore to](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-31-2048.jpg)
![8. The detailed
report from
Bassetlaw throws
light upon the more
general statements
of the justices.
worke[612]." From Arundel there is a like account, "we haue caused
the taxations for the releefe of the poor to be raised in euery parish
in this time of scarsitye, and haue likewise caused stocks of mony to
be raised in euery parish to buy materialls to sett the poor a warke,
and we haue caused the Statute of Laborors to be inquired after and
to be putt in execution[613]."
We can thus see that in 1631 the justices were busy raising stocks to
provide work for the poor, and that in seventeen documents, or
more than half of the reports of the last ten days of April 1631, we
are informed that measures had been taken with this object.
We will now examine a more detailed report
relating to sixty parishes of Bassetlaw in County
Nottingham and sent in during March 1636/7[614].
In most cases information is given under four
headings, first we are told how many of the
impotent poor are relieved, secondly the amount
of the town stock, thirdly how many rogues have been punished,
and lastly how many apprentices have been bound. This document is
important because it seems to indicate the number of parochial
officials who provided work for the unemployed in the district of
Bassetlaw. This is not directly stated in the report, but the overseers
return the amount of the town stock of their parish whenever a town
stock existed. From the method in which the return is made it seems
that this town stock was always used for finding employment for the
able-bodied poor[615]. Other methods of dealing with those out of
work are also noted, so that it appears that in forty-five out of sixty
parishes the parochial authorities provided employment for those
poor who could work. The amount of the stock was often quite
small; in one case only sixteen shillings, but it is very possible that in
this instance the parish also was small; in another place the stock
consisted of a sum of about thirty pounds, and the average amount
was about three pounds. This document from Bassetlaw only states
in detail what many of the other reports imply, but the detail is much
more convincing, and it is confirmed by the overseers' accounts from
Barnet and Elstree which we have already examined[616]. It is](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-32-2048.jpg)
![9. Local variations
in the provision for
the unemployed.
a. Not so extensive
in the parts North of
the Humber and in
the extreme West.
9 b. Provision of
work more
necessary in the
towns than in the
country.
perhaps worth while to notice that as early as 1623 the justices
wrote from Bassetlaw that work for the poor was wanting, and they
even then ordered that the labourers should be set to work by the
town's stock and the impotent relieved by the public
contribution[617].
We have now to try to find out if
it was only in a few counties
that work was found for the
unemployed, or if it was all over England. We have
already noted that in the counties north of the Humber, and in the
three western counties of Devonshire, Cornwall, and Wiltshire the
poor law was apparently less well administered than in other parts of
the country. In these counties with the exception of Yorkshire
therefore there are few instances in which stocks are found for
providing work for the unemployed. We hear however that in
Ashton-under-Line there existed a "small stocke of money which is
disposed on for the setting of poore to worke[618]". Moreover, in two
Yorkshire reports of 1635 it is stated that the justices have been
"verie carefull to raise stockes for setting our
poore on worke[619]."
There are other Yorkshire returns containing information of the same
kind, but still the plan of finding work for the unemployed of the
North seems to be comparatively unusual.[620]
But with regard to the rest of England this is not the case. In every
county except Northampton some justices state that they have
found employment for the poor. As we might expect this was done
most frequently in the towns and in the manufacturing counties,
both because in these places there were more rich people and
because there were also more unemployed owing to the greater
fluctuations of trade.
A report from Reading and Theale illustrates this:
"Wee finde that the able poore in boddy to worke
and wch
are in country villages and hambletts
haue theire ymploymt in husbondrie and by that
meanes are mayntayned; other lyen in such](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-33-2048.jpg)
![countrie townes, populer, incorporate, where heretofore multitudes
of such able persons haue lived by worke from the clothier, now
through the defect and decaye of that trade and soe consequently of
the clothier, thousands of these poore formerlie relieved by worke
liue in much want and could hardlie subsist this deere yeare did not
many extend theire charity even beyond their meanes[621]."
Newbury and Abingdon were also towns in the same neighbourhood
subject to similar conditions, and we know already that workhouses
were founded in both these places and in Reading itself also[622].
Shrewsbury and Hereford are fair examples of more westernly
towns. At Shrewsbury the justices report in June 1631 that they "are
aboute a course to sett all the poore on worke within our Towne and
Libertyes[623]," and in 1638 an order was made for regulating a
workhouse there[624]. About the same time the Mayor of Hereford
records that "there is a colleccon made in euerie severall parish wth
in
the said Cyttie, and competent somes raysed for to releive the
impotent and needy, and a stocke for the setting of poore able
people to worke and for the placeing of youth apprentices[625]."
Other magistrates report in like manner: thus in the rape of Hastings
they have caused the officers "as much as in them lyeth to see the
said poore inhabitants bee duely kept to worke and haue fitting
materialls provided for them[626]." In the hundred of Hertford the
justices state in 1631 that the more populous places have already
raised stocks of money to set the poor to work, and that they are
still trying to induce all the others to do so though a few are not rich
enough to bear the necessary taxation[627]. From St Albans, Reigate,
Ipswich, Maidstone, Lynn, and Norwich, as well as from more inland
towns we have similar information: the magistrates of Bedford write
that "we haue raysed divers extraordenary taxes for the reliefe of
our poore and settinge them on worke and therby they are set to
worke[628]." But perhaps the Buckingham report indicates the most
thorough organisation. There the poor had been visited apparently
in the same way as at Norwich. Five hundred people were examined;
the age and occupation of each were noted, and whether they had
work or not. Afterwards employment was provided for those who](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-34-2048.jpg)
![(d) Provision of
work in many
districts in most
counties of the
east.
needed it and we are told that the poor "of good disposicon are glad
they are thus settled wth
out begging and settle themselves seriouslie
to their labor
." This good result however was not obtained without
complaints from the ratepayers[629].
In the country districts also employment seems to have been
provided as well as in the towns whenever the poor suffered much
from the want of work. In the western counties, however, there were
few complaints of lack of employment, except from the cloth-
workers when the trade in cloth was slack. Some justices expressly
state that there is no want of work in their part of the country. Thus
from a large district of Somerset we hear that there are "none lefte
unplaced but such as doe mainetaine their charge by their
labor[630]." Therefore, as we should expect, in many reports from
the West nothing is said about finding employment for the able-
bodied poor. There are, however, also a fair number of cases in
which work is said to be provided. This is especially the case in the
counties of Shropshire and Stafford; thus from Staffordshire three
reports were sent in 1634, and in all three we are told that the poor
were set to work[631]. Moreover, the Worcester justices write that
"wee are carefull ... that the able poore bee well provided of
worke[632]" and in almost all[633] the other western counties, at
least one instance of the kind is reported[634].
But in the east and south-east there was at any
rate sometimes a chronic want of employment,
and consequently numerous efforts to provide for
the able-bodied poor. In the country round
Hitchen we are told, as in the Reading district,
that it is the poor in the town that are distressed, but in the hamlets
the farmers find work for the inhabitants. The justices say they have
no manufacture, and they do not know how to find a remedy for the
people in the town. At one time they make the richer people employ
the poor, but they do not find the experiment successful[635]. We
have also an account of a permanent want of employment in a large
district of Norfolk. In the hundreds of South Greenhoe, Wayland, and](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-35-2048.jpg)
![10. Summary.
Grimshoe provision had been made by raising a stock to set the
able-bodied poor to work, and besides the magistrates write, "Wee
have manie young people wch
live out of service by reason of the
multitude of them, there not being services for them, but worke is
provided for them in their seuerall parishes[636]."
There are very many reports of stocks for the provision of work in
other country districts of the east. In Hertfordshire, Suffolk, Norfolk,
and Cambridge there is much to make us think the system was
nearly general[637], and in each of the other eastern counties there
are many cases of the kind.
In a district of Middlesex the unemployed were sent to fight for
Gustavus Adolphus[638], but in most parishes materials were
provided for them to work up. Thus in several hundreds in Kent
"stocks of materialls" were provided in every parish[639]; in
Nottinghamshire those out of service and able to work were set to
work "on the towne stock[640]," while at Horncastle sessions, in
Lincolnshire, the justices take "special care ... that the abler sort bee
constantly sett on worke by the stocke of the parishe[641]."
Sometimes the sum expended was very considerable if we take into
account the great difference in the value of money. Thus in
Wallington, Surrey, more than £120 was used for providing work,
while nearly fifty pounds remained in hand[642]. On the whole
therefore in the eastern counties, between 1631 and 1640, it seems
that considerable sums of money were raised and employed in most
districts[643] with the object of setting to work the able-bodied poor.
We have thus seen that in 1631 the improvement
in the administration of poor relief concerned
especially the relief of the able-bodied poor, and we have noted
many instances in which taxes were raised for this purpose at that
time. We have also examined a detailed report from a particular
district in the county of Nottingham in which in forty-five out of sixty
parishes some provision seems to have been made for finding
employment for the poor. Moreover, we find that the plan of
providing work for the unemployed was reported from some district](https://image.slidesharecdn.com/14682-250314224553-bbd3d30d/75/Solution-Manual-for-Auditing-and-Assurance-Services-17th-by-Arens-36-2048.jpg)
Solution Manual for Auditing and Assurance Services 17th by Arens
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- 5. 1-1 Solution Manual forAuditing and Assurance Services 17th by Arens Full download link at: https://testbankbell.com/product/solution- manual-for-auditing-and-assurance-services-17th-by-arens/ Chapter 1 The Demand for Audit and Other Assurance Services Concept Checks P. 8 1. To do an audit, there must be information in a verifiable form and some standards (criteria) by which the auditor can evaluate the information. Determining the degree of correspondence between information and established criteria is determining whether a given set of information is in accordance with the established criteria. For an audit of a company’s financial statements the criteria are U.S. generally accepted accounting principles or International Financial Reporting Standards. 2. The four primary causes of information risk are remoteness of information, biases and motives of the provider, voluminous data, and the existence of complex exchange transactions. The three main ways to reduce information risk are: 1. User verifies the information. 2. User shares the information risk with management. 3. Audited financial statements are provided. P. 16 1. The three main types of audits are operational audits, compliance audits, and financial statement audits. The table below summarizes the purposes and nature of each type of audit. OPERATIONAL AUDITS COMPLIANCE AUDITS AUDITS OF FINANCIAL STATEMENTS
- 6. 1-2 PURPOSE To evaluate whether operating proceduresare efficient and effective To determine whether the client is following specific procedures set by a higher authority To determine whether the overall financial statements are presented in accordance with specified criteria (usually GAAP)
- 7. 1-3 Concept Checks (continued) OPERATIONAL AUDITS COMPLIANCE AUDITS AUDITSOF FINANCIAL STATEMENTS USERS OF AUDIT REPORT Management of organization Authority that established rules, regulations, and procedures, either internal or external to auditee Different groups for different purposes — many outside entities NATURE Highly nonstandard; often subjective Not standardized, but specific and usually objective Highly standardized PERFORMED BY: CPAs Frequently Occasionally Almost universally GAO AUDITORS Frequently Frequently Occasionally IRS AUDITORS Never Universally Never INTERNAL AUDITORS Frequently Frequently Frequently* * Internal auditors may assist CPAs in the audit of financial statements. Internal auditors may also audit internal financial statements for use by management. 2. The major differences in the scope of audit responsibilities for CPAs, GAO auditors, IRS agents, and internal auditors are: • CPAs perform audits of financial statements prepared using U.S. GAAP or IFRS in accordance with auditing standards. • GAO auditors perform compliance or operational audits in order to assure the Congress of the expenditure of public funds in accordance with its directives and the law. • IRS agents perform compliance audits to enforce the federal tax laws as defined by Congress, interpreted by the courts, and regulated by the IRS. • Internal auditors perform compliance or operational audits in order to assure management or the board of directors that controls and policies are properly and consistently developed, applied, and evaluated.
- 8. 1-4 Review Questions 1-1To do an audit, there must be information in a verifiable form and some standards (criteria) by which the auditor can evaluate the information. The information for Jones Company's tax return is the federal tax returns filed by the company. The established criteria are found in the Internal Revenue Code and all interpretations. For the audit of Jones Company's financial statements the information is the financial statements being audited and the established criteria are U.S. GAAP or IFRS. 1-2 This apparent paradox arises from the distinction between the function of auditing and the function of accounting. The accounting function is the recording, classifying, and summarizing of economic events to provide relevant information to decision makers. The rules of accounting are the criteria used by the auditor for evaluating the presentation of economic events for financial statements and he or she must therefore have an understanding of accounting standards, as well as auditing standards. The accountant need not, and frequently does not, understand what auditors do, unless he or she is involved in doing audits, or has been trained as an auditor. 1-3 An independent audit is a means of satisfying the need for reliable information on the part of decision makers. Recent changes in accounting and business operations include: 1. Increased global activities of many businesses a. Multiple product lines and transaction locations b. Foreign exchange affects transactions 2. Complex accounting and exchange transactions a. Increasing use of derivatives and hedging activities b. Increasingly complex accounting standards in areas such as revenue recognition 3. More complex information systems a. Possibly millions of transactions processed daily through on- line and traditional sales channels b. Voluminous data requires interpretation 1-4 1. Risk-free interest rate This is approximately the rate the bank could earn by investing in U.S. treasury notes for the same length of time as the business loan. 2. Business risk for the customer This risk reflects the possibility that the business will not be able to repay its loan because of economic or business conditions such as a recession, poor management decisions, or unexpected competition in the industry. 3. Information risk This risk reflects the possibility that the information upon which the business risk decision was made was inaccurate. A likely cause of the information risk is the possibility of inaccurate financial statements.
- 9. 1-5 1-4 (continued) Auditing hasno effect on either the risk-free interest rate or business risk. However, auditing can significantly reduce information risk. 1-5 The three main ways to reduce information risk are: 1. User verifies the information. 2. User shares the information risk with management. 3. Audited financial statements are provided. The advantages and disadvantages of each are as follows: ADVANTAGES DISADVANTAGES USER VERIFIES INFORMATION 1. User obtains information desired. 2. User can be more confident of the qualifications and activities of the person getting the information. 1. High cost of obtaining information. 2. Inconvenience to the person providing the information because large number of users would be on premises. USER SHARES INFORMATION RISK WITH MANAGEMENT 1. No audit costs incurred. 1. User may not be able to collect on losses. AUDITED FINANCIAL STATEMENTS ARE PROVIDED 1. Multiple users obtain the information. 2. Information risk can usually be reduced sufficiently to satisfy users at reasonable cost. 3. Minimal inconvenience to management by having only one auditor. 1. May not meet needs of certain users. 2. Cost may be higher than the benefits in some situations, such as for a small company. 1-6 Information risk is the risk that information upon which a business decision is made is inaccurate. Fair value accounting is often based on estimates and requires judgment. Fair value can be estimated using multiple methods with some estimates being more subjective than others. Fair value estimates are made at a point in time, but can also change rapidly, depending on market conditions. All of these factors increase information risk. 1-7 An assurance service is an independent professional service to improve the quality of information for decision makers. An attestation service is a form of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party.
- 10. 1-6 1-7 (continued) The mostcommon form of audit service is an audit of historical financial statements, in which the auditor expresses a conclusion as to whether the financial statements are presented in accordance with an applicable financial reporting framework such as U.S. GAAP or IFRS. An example of an attestation service is a report on the effectiveness of an entity’s internal control over financial reporting. There are many possible forms of assurance services, including services related to business performance measurement, health care performance, and information system reliability. 1-8 Some organizations issue sustainability reports to highlight the work they are doing related to the environment, social issues, and governance (often referred to as ESG). These reports include different types of data that reflect the organization’s overall performance related to their sustainability efforts. For example, some organizations provide data related to carbon emissions, resource usage, and waste generation to highlight their impact on the environment. Others report demographic data about the types of individuals they hire as employees or serve as customers. Investors and other users of these sustainability reports may desire assurance from CPAs about the accuracy and reliability of these data items. 1-9 The primary evidence the internal revenue agent will use in the audit of the Jones Company's tax return include all available documentation and other information available in Jones’ office or from other sources. For example, when the internal revenue agent audits taxable income, a major source of information will be bank statements, the cash receipts journal and deposit slips. The internal revenue agent is likely to emphasize unrecorded receipts and revenues. For expenses, major sources of evidence are likely to be cancelled checks and electronic funds transfers, vendors' invoices, and other supporting documentation. 1-10 Five examples of specific operational audits that could be conducted by an internal auditor in a manufacturing company are: 1. Examine employee time records and personnel records to determine if sufficient information is available to maximize the effective use of personnel. 2. Review the processing of sales invoices to determine if it could be done more efficiently. 3. Review the acquisitions of goods, including costs, to determine if they are being purchased at the lowest possible cost considering the quality needed. 4. Review and evaluate the efficiency of the manufacturing process. 5. Review the processing of cash receipts to determine if they are deposited as quickly as possible.
- 11. 1-7 1-11 When auditinghistorical financial statements, an auditor must have a thorough understanding of the client and its environment, including knowledge about the client’s regulatory and operating environment, business strategies and processes, and measurement indicators. This strategic understanding is also useful in other assurance or consulting engagements. For example, an auditor performing an assurance service on information technology would need to understand the client’s business strategies and processes related to information technology, including such things as purchases and sales via the Internet. Similarly, a practitioner performing a consulting engagement to evaluate the efficiency and effectiveness of a client’s manufacturing process would likely start with an analysis of various measurement indicators, including ratio analysis and benchmarking against key competitors. 1-12 The four parts of the Uniform CPA Examination are: Auditing and Attestation, Financial Accounting and Reporting, Regulation, and Business Environment and Concepts. Multiple Choice Questions From CPA Examinations 1-13 a. (1) b. (4) c. (1) 1-14 a. (3) b. (4) c. (1) Multiple Choice Questions From Becker CPA Exam Review 1-15 a. (4) b. (3) c. (3) Discussion Questions And Problems 1-16 a. Audit services are a form of attestation service, and attestation services are a form of assurance service. In a diagram, audit services are located within the attestation service area, and attestation services are located within the assurance service area. b. 1. (2) An attestation service other than an audit service 2. (2) An attestation service other than an audit service 3. (1) An audit of historical financial statements 4. (3) An assurance or nonassurance service that is not an attestation service 5. (2) An attestation service other than an audit service 6. (2) An attestation service other than an audit service 7. (2) An attestation service other than an audit service (Review services are a form of attestation, but are performed according to Statements on Standards for Accounting and Review Services.) 8. (2) An attestation service other than an audit service 9. (2) An attestation service other than an audit service
- 12. 1-8 11-16 (continued) 10. (2)An attestation service other than an audit service 11. (3) An assurance or nonassurance service that is not an attestation service 1-17 a. The interest rate for the loan that requires a review report is lower than the loan that did not require a review because of lower information risk. A review report provides moderate assurance to financial statement users, which lowers information risk. An audit report provides further assurance and lower information risk. As a result of reduced information risk, the interest rate is lowest for the loan with the audit report. b. Given these circumstances, Monterrey should select the loan from First City Bank that requires an annual audit. In this situation, the additional cost of the audit is less than the reduction in interest due to lower information risk. The following is the calculation of total costs for each loan: LENDER CPA SERVICE COST OF CPA SERVICES ANNUAL INTEREST ANNUAL LOAN COST Existing loan None 0 $ 455,000 $ 455,000 Southwest National Bank Review $ 45,000 $ 385,000 $ 430,000 First City Bank Audit $ 80,000 $ 315,000 $ 395,000 c. Monterrey should select the loan from Southwest National Bank due to the higher cost of the audit and the reduced interest rate for the loan from Southwest National Bank. The following is the calculation of total costs for each loan: LENDER CPA SERVICE COST OF CPA SERVICES ANNUAL INTEREST ANNUAL LOAN COST Existing loan None 0 $ 455,000 $ 455,000 Southwest National Bank Review $ 45,000 $ 385,000 $ 430,000 First City Bank Audit $125,000 $ 315,000 $ 440,000 d. Monterrey may desire to have an audit because of the many other benefits that an audit provides. The audit will provide Monterrey’s management with assurance about annual financial information used for decision-making purposes. The audit may detect errors or fraud, and provide management with information about the
- 13. 1-9 1-17 (continued) effectiveness ofcontrols. In addition, the audit may result in recommendations to management that will improve efficiency or effectiveness. e. The auditor must have a thorough understanding of the client and its environment, including the client’s e-commerce technologies, industry, regulatory and operating environment, suppliers, customers, creditors, and business strategies and processes. This thorough analysis helps the auditor identify risks associated with the client’s strategies that may affect whether the financial statements are fairly stated. This strategic knowledge of the client’s business often helps the auditor identify ways to help the client improve business operations, thereby providing added value to the audit function. 1-18 a. The services provided by Consumers Union are very similar to assurance services provided by CPA firms. The services provided by Consumers Union and assurance services provided by CPA firms are designed to improve the quality of information for decision makers. CPAs are valued for their independence, and the reports provided by Consumers Union are valued because Consumers Union is independent of the products tested. b. The concepts of information risk for the buyer of an automobile and for the user of financial statements are essentially the same. They are both concerned with the problem of unreliable information being provided. In the case of the auditor, the user is concerned about unreliable information being provided in the financial statements. The buyer of an automobile is likely to be concerned about the manufacturer or dealer providing unreliable information. c. The four causes of information risk are essentially the same for a buyer of an automobile and a user of financial statements: (1) Remoteness of information It is difficult for a user to obtain much information about either an automobile manufacturer or the automobile itself without incurring considerable cost. The automobile buyer does have the advantage of possibly knowing other users who are satisfied or dissatisfied with a similar automobile, and the ability to perform online research of new vehicles. (2) Biases and motives of provider There is a conflict between the automobile buyer and the manufacturer. The buyer wants to buy a high quality product at minimum cost whereas the seller wants to maximize the selling price and quantity sold. (3) Voluminous data There is a large amount of available information about automobiles that users might like to have in
- 14. 1-10 1-18 (continued) order toevaluate an automobile. Either that information is not available or too costly to obtain. (4) Complex exchange transactions The acquisition of an automobile is expensive and certainly a complex decision because of all the components that go into making a good automobile and choosing between a large number of alternatives. d. The three ways users of financial statements and buyers of automobiles reduce information risk are also similar: (1) User verifies information him or herself That can be obtained by driving different automobiles, examining the specifications of the automobiles, talking to other users and doing research in various magazines. (2) User shares information risk with management The manufacturer of a product has a responsibility to meet its warranties and to provide a reasonable product. The buyer of an automobile can return the automobile for correction of defects. In some cases a refund may be obtained. (3) Examine the information prepared by Consumer Reports This is similar to an audit in the sense that independent information is provided by an independent party. The information provided by Consumer Reports is comparable to that provided by a CPA firm in an audit of financial statements. 1-19 a. The following parts of the definition of auditing are related to the narrative: (1) Altman is being asked to issue a report about qualitative and quantitative information for trucks. The trucks are therefore the information with which the auditor is concerned. (2) There are four established criteria which must be evaluated and reported by Altman: existence of the trucks on the night of June 30, 2019, ownership of each truck by Regional Delivery Service, physical condition of each truck and fair market value of each truck. (3) Samantha Altman will accumulate and evaluate four types of evidence: (a) Count the trucks to determine their existence. (b) Use registration documents held by Burrow for comparison to the serial number on each truck to determine ownership. (c) Examine the trucks to determine each truck's physical condition. (d) Examine the blue book to determine the fair market value of each truck.
- 15. 1-11 1-19 (continued) (4) SamanthaAltman, CPA, appears qualified, as a competent, independent person. She is a CPA, and she spends most of her time auditing used automobile and truck dealerships and has extensive specialized knowledge about used trucks that is consistent with the nature of the engagement. (5) The report results are to include: (a) which of the 25 trucks are parked in Regional's parking lot the night of June 30. (b) whether all of the trucks are owned by Regional Delivery Service. (c) the condition of each truck, using established guidelines. (d) fair market value of each truck using the current blue book for trucks. b. The only parts of the audit that will be difficult for Altman are: (1) Evaluating the condition, using the guidelines of poor, good, and excellent. It is highly subjective to do so. If she uses a different criterion than the "blue book," the fair market value will not be meaningful. Her experience will be essential in using this guideline. (2) Determining the fair market value, unless it is clearly defined in the blue book for each condition. 1-20 a. The major advantages and disadvantages of a career as an IRS agent, CPA, GAO auditor, or an internal auditor are: EMPLOYMENT ADVANTAGES DISADVANTAGES INTERNAL REVENUE AGENT 1. Extensive training in individual, corporate, gift, trust and other taxes is available with concentration in area chosen. 2. Hands-on experience with sophisticated selection techniques. 1. Experience limited to taxes. 2. No experience with operational or financial statement auditing. 3. Training is not extensive with any business enterprise.
- 16. 1-12 1-20 (continued) EMPLOYMENT ADVANTAGESDISADVANTAGES CPA 1. Extensive training in audit of financial statements, compliance auditing and operational auditing. 2. Opportunity for experience in auditing, tax consulting, and management consulting practices. 3. Experience in a diversity of enterprises and industries with the opportunity to specialize in a specific industry. 1. Exposure to taxes and to the business enterprise may not be as in-depth as the internal revenue agent or the internal auditor. 2. Likely to be less exposed to operational auditing than is likely for internal auditors. INTERNAL AUDITOR 1. Extensive exposure to all segments of the enterprise with which employed. 2. Constant exposure to one industry presenting opportunity for expertise in that industry. 3. Likely to have exposure to compliance, financial, and operational auditing. 1. Little exposure to taxation and the audit of taxes. 2. Experience is limited to one enterprise, usually within one or a limited number of industries. GAO AUDITOR 1. Increasing opportunity for experience in operational auditing. 2. Exposure to highly sophisticated statistical sampling and computer auditing techniques. 1. Little exposure to diversity of enterprises and industries. 2. Bureaucracy of federal government. b. The two best choices for the senior interested in becoming a certified fraud examiner would be starting out as either a CPA or an internal auditor. A CPA gains experience with internal controls and has an understanding of incentives and opportunities to commit fraud. An internal auditor gains experience with internal controls and has an in- depth understanding of operations and the many facets of a business. IRS agents and GAO auditors would be in demand for fraud examinations relating specifically to tax fraud or governmental entities. c. Other auditing careers that are available are: Auditors within many of the branches of the federal government (e.g., Department of Homeland Security) Auditors for many state and local government units (e.g., state insurance or bank auditors)
- 17. 1-13 1-21 The mostlikely type of auditor and the type of audit for each of the examples are: EXAMPLE a. TYPE OF AUDITOR b. TYPE OF AUDIT 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. Internal auditor or CPA CPA Internal auditor or CPA Internal auditor or CPA Internal auditor or CPA CPA or internal auditor GAO CPA GAO GAO IRS IRS Financial statements or operational Financial statements Compliance Compliance Operational Financial statements Operational Financial statements Financial statements Compliance Compliance Compliance 1-22 a. Financial statement audits reduce information risk, which lowers borrowing costs. An audit also provides assurances to management about information used for decision-making purposes, and may also provide recommendations to improve efficiency or effectiveness of operations. b. Czarnecki and Hogan likely provide tax services, accounting services, and management advisory services. They may also provide additional assurance and attestation services other than audits of financial statements. c. Student answers will vary. They may identify new types of information that require assurance, such as environmental or corporate responsibility reporting. Students may also identify opportunities for consulting or management advisory services, such as assistance with the adoption of International Financial Reporting Standards. 1-23 a. Assurance related to financial statements are the most likely forms of assurance that are likely to be provided only by public accounting firms. Examples include audits of historical financial statements, reviews of historical financial statements, audits of internal control over financial reporting, and compliance auditing such as that required by the Single Audit Act and OMB Circular A-133 (although these audits may also be provided by government auditors).
- 18. 1-14 1-23 (continued) b. Thereare many types of information that are assured by providers other than public accounting firms. Some of these assurances are provided by government entities, such as food inspections, elevator inspections, and pumps at gasoline stations. Other assurances are provided by nonprofit and for-profit assurance providers, such as ISO 9000 certifications. c. Table 1-1 on p. 11 includes some examples of assurance that may be provided by public accounting firms or other assurance providers. For example, assurance on corporate responsibility and sustainability may be provided by public accounting firms or other assurance providers. Other examples included assurance on website controls, and information such as website traffic or newspaper circulation. 1-24 a. The vision of the Global Reporting Initiative (GRI) is a sustainable global economy where organizations manage their economic, environmental, social and governance performance and impacts responsibly, and report transparently. Its mission is to make sustainability reporting standard practice by providing guidance and support to organizations. b. According to the GRI “A sustainability report is a report published by a company or organization about the economic, environmental, and social impacts caused by its everyday activities. A sustainability report also presents the organization's values and governance model, and demonstrates the link between its strategy and its commitment to a sustainable global economy.” In an integrated report, sustainability information is included along with financial information. These reports emphasize the links between financial and non-financial performance. An integrated report also presents the risks and opportunities the company faces, integrated with disclosure of environmental, social, and governance issues. c. GRI offers two “in accordance” reporting options, Core and Comprehensive. For each option, there is a corresponding claim, or statement of use, that the organization is required to include in the report. The Core report provides the essential elements of a sustainability report. The Comprehensive report includes additional disclosures of the organization’s strategy and analysis, governance, and ethics and integrity. The GRI recommends external assurance, but it is not required for either type of “in accordance” report.
- 19. 1-15 1-25 a. Answerswill vary by state. Most states require 150 hours of education, with specific requirements for number of accounting hours and credit hours in other subject areas. b. Answers will vary by state. Many states require one or two years of work experience gained in public practice, or possibly government, academia or industry, depending on the state. In many states, experience in industry or internal audit is sufficient, depending on the type of work performed. c. Most states have frequently addressed questions. Many of these address education requirements, as well as information on how to prepare for the exam, as well as information on applying for licensure. d. The Elijah Watt Sells award program was established in 1923 by the American Institute of Certified Public Accountants (AICPA) to recognize outstanding performance on the Uniform CPA Examination. The award is presented to candidates who obtained a cumulative average score above 95.50 across all four sections of the Uniform CPA Examination, completed testing during the previous calendar year, and passed all four sections of the Examination on their first attempt. e. Passing information is available on the CPA Examination portion of the AICPA web site. Recent passing rates have ranged from approximately 42% to 60% across the four sections.
- 20. Exploring the Varietyof Random Documents with Different Content
- 21. This pamphlet wasnot published until 1646 but seems to have been composed about the year 1606[579]. The writer is a converted highwayman who is anxious for the reformation of his fellow-sinners. He states "that Beggerie and Theeverie did never more abound," and he complains that the branding and whipping parts of the statutes are put in execution long before any place is provided where the poor could have work. He thought that this was most unfair to the vagrants for many of them would work if they could and go voluntarily to workhouses if they were in existence. He therefore urges the establishment of places where men could have work in all the larger parishes of the kingdom[580]. Another pamphlet complaining of the bad execution of the law was entitled "Greevous Grones for the Poore" and was published in 1622. The writer of this states that "though the number of the Poore do dailie increase all things worketh for the worst in their behalfe. For there hath beene no collection for them, no not these seven yeares in many parishes of this land especiallie in countrie townes; but many of those parishes turneth forth their Poore, yea and their lustie labourers that will not worke or for any misdemeenor want worke, to begge, filtch, and steale, for their maintenance so that the country is pittifully pestered with them[581]." Another document of 1624 gives precisely the same information. This is a letter from a Mr Williamson to Sir Julius Caesar, the Master of the Rolls, who was one of the most charitably disposed gentlemen of the time. The writer thinks the neglect of the overseers to apprentice children is the true cause of vagrancy. He tells us that the seventeenth century vagrant like the modern tramp was very seldom a man who knew a trade[582]. The existence of these untrained men was due to the fault of the administrators of the Poor Law. For these "intollerable offences haue originally growen from the Ou(er)seers of the poore who heretofore and att this day haue and doe so ou(er)see as though they did not see at all[583]." These writings would therefore lead us to believe that justices soon grew careless; the poor were not relieved and in many places there
- 22. was very littleexecution of the law at all. All these statements are made by writers who are vigorously supporting only one side of the case but the official evidence of the period confirms their view of the matter. The reasons given for the appointment of the commission suggested in 1619/20 show that the unofficial writers had not exaggerated the existing neglect in the administration of the poor laws. Good laws have been made but they are not executed because the justices are negligent and the judges of Assize have not time to fully investigate the matter. The laws in consequence "are in many partes of our Realme laid aside or little regarded as lawes not in force or of small consequence, whereas in some other counties and partes of this kingdome in wch by the diligence and industrye of sume justices of the peace and other magistrates the said lawes haue bine dulye putt in execucon there hath evidentlye appeared much good and benefitt to haue redowned to the Comon welth by the same[584]." At this time therefore there was a real likelihood that the poor law would become obsolete. However the season of scarcity in 1622-3 was accompanied by a crisis in the cloth trade and the Privy Council was active in enforcing measures of relief. A great improvement was consequently then effected in the execution of temporary measures of corn relief, and some reports indicate that this was accompanied by a better administration of the ordinary poor law also. Thus from Burnham in Buckinghamshire the justices report, "We have alsoe looked into and have caused the poore to bee well provided for in every parrish within this diuision both by stocks to sett them on worke as alsoe by weekely contributions[585]." From several of the hundreds of Suffolk there are similar reports. Thus in every "towne" of Lackford and Exning the rates had been augmented and the "poorer sorte of people within the seurall townes and places are ordered to be sett on worke[586]." From other districts in both East and West we have like accounts[587]. Between the years 1605 and 1629 therefore the administration of poor relief was on the whole negligent and in many districts the poor
- 23. 6. Action ofthe Privy Council and administration between 1629 and 1644. 6. a. State of affairs in 1631. law was already considered to be of little importance. The government was however still anxious to secure its enforcement and the measures taken to relieve distress in 1622-3 effected an improvement in a few districts. But from 1629 to 1644 we have a different state of things. We know already that during this period the action of the Privy Council was continuous and constant, and it is in this period therefore that we shall be able to see how far it was effective. The justices' reports, to which we have already often referred are the main sources of our information. We will endeavour to see how far the evidence of the early part of the period confirms the view we have already formed as to the administration of the law at the beginning of the time, and we will secondly try to estimate the evidence as to improvement during this period. The condition of affairs before 1631 is indicated by the preamble to the commission of Jan. 1631/2 and by some of the earlier reports of 1631. The reasons given for the appointment of the commission of 1631/2 are almost exactly the same as those given in the draft of 1619/20. The justices are said as before to be negligent so that the laws were almost obsolete in some parts of the country, and this alone shows that there had been little permanent improvement since 1620. The preamble also refers to an earlier time "vpon the present making of the said lawes," when they were duly executed and thus confirms the evidence as to the good execution of the laws after 1597[588]. The justices' reports of 1631 give us more detailed information of the same kind. One of these was sent from three of the hundreds of Hampshire, Fawley, Bountisborough and Mainsborough. The justices say that they sent an abstract of the act to the officials concerned and ordered constables, tithingmen, and overseers to bring presentments to them. But they "for the most parte" replied, "that they haue noe poore that wanted worke or releife, that they had noe
- 24. rogues but sucheas were punished." The justices thought this state of things too good to be true; they made further enquiries and found that the highways were out of repair, that no monthly meetings had been held by the overseers and that there were no stocks for setting the poor to work. They also heard that some of the poor were "in noe small want" but did not complain because of ignorance or fear. They hoped to effect improvement by exacting fines for negligence, by publishing the particulars of their monthly meetings, and by sending a series of definite questions to the overseers as to the names of the poor relieved or set to work and of the children over ten years of age who were not bound apprentice[589]. In this way they tried to obtain detailed statements so that there could be no evasion of the law. There is a later report from Fawley concerning corn and apprentices, and the part of the law relating to apprentices was certainly then carried out[590]. But there are other districts in which the justices do not tell us of negligent officials, but rather seem proud of their vigour and yet seem to imply that it was only recently the law had come into force. This is particularly the case in Radnorshire and Cheshire. In two divisions of Radnor the justices say they have appointed overseers, and have given particular directions as to the provision of stocks and return of the names of the poor relieved[591]. The reports suggest that the justices were now energetic, but that little had been done before; the mention of the appointment of overseers is unaccompanied by the word new or by any statement as to the rendering of the accounts of the old overseers, so that it is possible that these were the first overseers appointed in that district. In two of the divisions of Cheshire the same state of things is implied more definitely. The justices say that they have ordered the collection of a stock for the setting the poor to work and for the relief of the impotent, but they find the people poor and averse to paying money for any purpose of the kind. They fear some time will elapse before these orders can be properly executed. At present these divisions have not got a House of Correction, and the justices wish to have one in the Castle in order that they may be able to
- 25. 6. b. Improvement effectedin 1631 and 1632. subdue the people to subjection[592]. These reports seem to reveal a very primitive state of things, and recall the difficulties in the West Riding of Yorkshire in 1597, when poor relief seems to have been first enforced there, and the people greatly objected to the imposition of rates. Other reports show that the Book of Orders strengthened the hands of reformers; thus in the town of Wells, charities had been negligently administered, but after the issue of the orders the Recorder was able to procure information formerly withheld, and hoped to effect farther improvement by obtaining a commission of charitable uses[593]. It is thus fairly clear that before 1631 the law had not been well administered. We will now examine the evidence as to the improvement between 1631 and 1640. The greater number of the reports of 1631 and 1632 point to some execution of the law before 1631 and suggest improvement rather than entire innovation. The justices generally state they have "raised rates" or have bound many more children apprentices or that stocks had been provided in the parishes where there were none before. Two reports enable us to trace the process of improvement in detail, and seem to throw considerable light on the general statements of other documents of the kind. They do not however present so favourable a view as to the execution of the law as most of the other returns. These reports relate to the district of Braughing in Hertfordshire. The overseers of thirteen places in the half hundred of Braughing made returns to the justices at six successive monthly meetings held in accordance with the provisions of the Book of Orders, between Feb. 7th and June 27, 1631. Abstracts of these returns were sent in by the justices in two documents, one of which was forwarded in April and the other in July 1631[594]. We can thus see exactly when the improvement was effected. At the first meeting four parishes provided corn at reduced rates for the poor. The Book of Orders relating to scarcity had been issued since September, and we should
- 26. expect some improvementwould already have been made. Six sets of overseers had already placed some children apprentices, but not very many, and only two of the largest places had stocks for setting the poor to work. At the last meeting on June 27th relief was much more extensively administered. Two other places provided corn at reduced rates: the six parishes which formerly had placed a few apprentices now bound many more, while five other townships also provided for the children in this manner. A much better provision for the employment of the poor was also made. In five places instead of two there were now stocks for this purpose and most of the others give reasons for the want of one. In three cases we are told there is plenty of employment, at Eastwick the inhabitants set the poor to work, and at Westmill the general statement only is made that the poor are relieved according to their necessities. Three places do not provide stocks or give any reason for not doing so. We can also see that these funds might often have disappeared, for the ten pounds stock at Hunsdon had "decayed" to only five pounds at the end of the period. In the district of Braughing therefore the law was executed in the larger places before 1630 but negligently even there. Immediately however after the receipt of the Book of Orders the justices set themselves to work, held the monthly meetings, stimulated the overseers, and in five months succeeded in effecting a very considerable improvement. This was only typical of what was going on all over the country. It is of course impossible to quote all the reports of the period; it is only possible to give particular cases, and to state that they are not isolated instances, but are typical of the documents of that time. Thus in April, 1631, we hear that meetings had been rapidly held and that they had been partially successful, but that the justices were still in the midst of their activity; they had done a good deal to make matters better and were still doing more. For example in the account sent from the New Forest the justices write "the rates for the poore where neede most requireth wee haue caused to be rised for reliefe of the poore people wth in that part, and haue given strict order to the ouerseers for providing necessary releife for such as are
- 27. 6. c. Improvement maintainedbetween 1631 and 1640. ympotent and such as are able to sett them to worke, and haue alreadie placed many poore children apprentizes and doe proceede in placinge of more[595]." In the returns sent later in the year the organisation appears to be more settled and we hear that not only the rates are raised but that they have had a good effect. Thus in Monslow in Shropshire the justices state "and as for the late booke of orders for the reliefe of the poore and the punishing of rogues and vagabonds wee have had severalle monthlye meetings in the said hundred and wee have long since worked such effect thereby as they have not any rogues or vagabonds appeared amongst vs or walked abroade as wee can heare of since our first meetings, and the impotent poore are relieved in such sort by their parishoners as wee have noe complaints and there are stocks in all parishes more or lesse as the charge of the parishes require to set the able poore on worke[596]." Not all the reports are as favourable as this, but on the whole they indicate that improved order followed the execution of the Book of Orders. It thus is clear that the Orders of 1631 had a very considerable immediate effect both in bringing the law into operation in places where it had been almost or altogether neglected and still more in improving the administration in those districts in which the system was already to some extent administered though not yet effectually. We have now to see whether this improved administration was maintained. The reports are certainly less frequent after 1631 but those that remain shew that the efficiency is preserved and there is much to indicate a farther improvement. We will first examine a few documents which seem to indicate that the area of administration was extending into backward districts, we will then investigate a few cases in which we have reports both in 1631 and in 1638 or 1639, and we will lastly consider a special department of the poor law system, namely the placing of apprentices.
- 28. We have alreadynoted the fact that in the earlier years of the period there were few reports from Westmoreland and Lancashire. But in 1638 there are a series of documents from Westmoreland[597] and several reports from Lancashire. In 1638 some of the Lancashire parishes adopted the system of billeting the poor in need of relief on the richer inhabitants. This plan does not seem to have long continued as an exclusive system of relief, and the facts that it was still employed and that these are the earliest reports from Westmoreland seem to indicate that a compulsory system of poor relief had only lately been established in the northern counties. Moreover in 1637 we are told that at the meeting of the justices in Rochdale in Sept. 1637, the churchwardens of Middleton confessed that they had never before levied a tax for the relief of the poor there; they now however proceeded to levy one, and in March in the following year the tax provided the necessary relief[598]. All this seems to show that the area of the administration of the poor law was extending and that in 1638 there was little danger of the system of poor relief becoming obsolete but that it was obtaining a firmer hold over the country. We will now examine a few of the cases in which we have reports from the same district both in 1631 and 1638 or 1639. We have already noted the detailed returns from Braughing. It happens that one of the latest documents of the series returned in August 1639 comes from the hundreds of Hertford and Braughing. The justices tell us that our "ympotent poore are weekelie releiued by a certein pencon and the rates increased as necessitie requires. And those of able bodies are plentifullie stored with work for the maynteynance of their families"; five apprentices had also lately been bound[599]. From this we see that the improved administration there lasted throughout the period. We have several other places from which we have similar reports. Skenfreth, one of the hundreds of Monmouth, often sent accounts of the proceedings of the justices. One belongs to May, 1631. The justices state some of the things they did both before the
- 29. Commission and afterwards.Before the Commission they provided weekly stipends for all the aged and impotent people, "sithence the said commission" they "have taken order that the same stipends shalbe contineually paied soe that none of any such poore people have made any complaint unto us for any mainetenance." Both before and after the commission they had punished rogues and since they had also placed apprentices and suppressed alehouses. Moreover the highways had been last year in better condition than for twenty years before[600]. Thus the immediate improvement effected by the commission was that the pensions were paid as well as ordered, apprentices were bound and alehouses suppressed. In May, 1637, we have a report from the same district together with the hundreds of Ragland and Trellech. At that time apprentices were bound, rogues punished and efforts made to secure the observance of fasting days. The justices have also "taken course for provision of stock to sett the poore on worke," and have "caused to be sufficiently relieved all the aged lame and ympotent people[601]." Thus if these documents are to be believed the improvement effected in 1631 was maintained and even increased in this hundred of Skenfreth. There are many other cases in which reports are sent in several times from the same place and all show that the improvement made in 1631 was continued in 1637, 1638 or 1639[602]. We will now examine a few of the reports which relate especially to the placing of apprentices. Before May 1635 the Privy Council or the commissioners seem to have urged the justices to see especially that this part of the law was carried out, and to have asked them to report the names of the apprentices and those of their masters[603]. The reports sent in 1634 and 1635 therefore relate especially to the placing of apprentices and the monthly meetings of the justices. Reports from twenty-one places were sent in between July 17th and July 31st, 1634. In almost every case the justices expressly state
- 30. that they holdmonthly meetings and bind poor children apprentice[604]. In the year 1635 the statements are more detailed. Between May 20th and May 30th replies were sent from ten places in eight of which the names of both apprentices and masters were given[605]. Sometimes these were numerous; thus at Blandford in Dorset one hundred and nineteen apprentices were bound in the course of two years[606]; in one district of Somerset the names of one hundred and sixty-six are returned[607], while in all ten districts a fair amount of work was done. Thus in 1634 and 1635 apprenticeship was more insisted upon than other methods of poor relief and it seems to have been very generally well administered. We hear of some complaints but not many in proportion to the number of reports. We thus see that during the years 1630 to 1639 we have a large amount of information concerning the administration of the Poor Law. We find that a great improvement was effected in 1631. We also find that the area of administration continued to extend into the Northern counties after 1631: the difference is indicated by the fact that in 1638 it is exceptional to find a place without a poor rate, whereas in 1631 the Government spoke of the laws as being almost obsolete in many places. We see further that sometimes the later reports come from the same places as the earlier, and that then the administration continues to be reported as good. Lastly, in regard to apprentices we are told that the Privy Council made special efforts to enforce the law, and that all over the country there is evidence that it was enforced though occasionally without favourable results. There is thus reason to believe that the efforts made by the central government to enforce the law were at last successful, and that the period to which we owe the survival of our English system of poor relief is that of the personal government of Charles I. But we have already noticed that not only is this period the critical time in the history of the poor relief that survived, but in one respect the poor relief of this period was unique. Many efforts were made to find work for the unemployed. Relief of this kind was so much a part
- 31. 7. The improvement effectedin 1631 especially concerned the unemployed. of the general system of the time that we have already examined many instances in which it was administered. We will first investigate a few more of the reports of 1631, and we shall find that the improvement effected in all parts of the administration of poor relief especially concerned the relief of the ablebodied; we will then examine a detailed report in order to see what light it throws on the interpretation of the general statements of other justices, and we will lastly try to find out if relief of this kind was confined to a few districts, or was administered all over the country, and also in what parts of the country there was the greatest need of employment. To begin with cases in which improvement was reported in April 1631. From a large district of Hertfordshire we hear "we haue already raysed a stocke in some parishes, and are raysing stocks for the rest to sett all the poore on worke in this division[608]." In Essex, Richmond, Bedford and Beverley fresh taxes for this purpose had just been raised, and at Agbrigg they were still "setlinge such a course for raysinge of stocke to sett ye people of able bodies on work[609]." At Winchester the same thing is implied: the stock has been put in a clothier's hands, so that now the poor do not want work[610]. Twenty-eight reports relating not only to measures for corn, but also for the poor were sent in between April 21st and April 30th 1631. In seventeen of these the poor were set to work, and in many cases we can see that the measures have been taken since the receipt of the Book of Orders of January 1631/2[611]. In the answers sent in May we have the same kind of information. In Brixton and Wallington we have a report similar to that from Hertfordshire; "stockes of mony," we are told, "are raised in moste of the parishes wth in the said hundrede and burrow and the reste not yet raised are wth as much expedicon as may bee to bee raised for buyinge of flax, hempe and other materialls to set the poore to
- 32. 8. The detailed reportfrom Bassetlaw throws light upon the more general statements of the justices. worke[612]." From Arundel there is a like account, "we haue caused the taxations for the releefe of the poor to be raised in euery parish in this time of scarsitye, and haue likewise caused stocks of mony to be raised in euery parish to buy materialls to sett the poor a warke, and we haue caused the Statute of Laborors to be inquired after and to be putt in execution[613]." We can thus see that in 1631 the justices were busy raising stocks to provide work for the poor, and that in seventeen documents, or more than half of the reports of the last ten days of April 1631, we are informed that measures had been taken with this object. We will now examine a more detailed report relating to sixty parishes of Bassetlaw in County Nottingham and sent in during March 1636/7[614]. In most cases information is given under four headings, first we are told how many of the impotent poor are relieved, secondly the amount of the town stock, thirdly how many rogues have been punished, and lastly how many apprentices have been bound. This document is important because it seems to indicate the number of parochial officials who provided work for the unemployed in the district of Bassetlaw. This is not directly stated in the report, but the overseers return the amount of the town stock of their parish whenever a town stock existed. From the method in which the return is made it seems that this town stock was always used for finding employment for the able-bodied poor[615]. Other methods of dealing with those out of work are also noted, so that it appears that in forty-five out of sixty parishes the parochial authorities provided employment for those poor who could work. The amount of the stock was often quite small; in one case only sixteen shillings, but it is very possible that in this instance the parish also was small; in another place the stock consisted of a sum of about thirty pounds, and the average amount was about three pounds. This document from Bassetlaw only states in detail what many of the other reports imply, but the detail is much more convincing, and it is confirmed by the overseers' accounts from Barnet and Elstree which we have already examined[616]. It is
- 33. 9. Local variations inthe provision for the unemployed. a. Not so extensive in the parts North of the Humber and in the extreme West. 9 b. Provision of work more necessary in the towns than in the country. perhaps worth while to notice that as early as 1623 the justices wrote from Bassetlaw that work for the poor was wanting, and they even then ordered that the labourers should be set to work by the town's stock and the impotent relieved by the public contribution[617]. We have now to try to find out if it was only in a few counties that work was found for the unemployed, or if it was all over England. We have already noted that in the counties north of the Humber, and in the three western counties of Devonshire, Cornwall, and Wiltshire the poor law was apparently less well administered than in other parts of the country. In these counties with the exception of Yorkshire therefore there are few instances in which stocks are found for providing work for the unemployed. We hear however that in Ashton-under-Line there existed a "small stocke of money which is disposed on for the setting of poore to worke[618]". Moreover, in two Yorkshire reports of 1635 it is stated that the justices have been "verie carefull to raise stockes for setting our poore on worke[619]." There are other Yorkshire returns containing information of the same kind, but still the plan of finding work for the unemployed of the North seems to be comparatively unusual.[620] But with regard to the rest of England this is not the case. In every county except Northampton some justices state that they have found employment for the poor. As we might expect this was done most frequently in the towns and in the manufacturing counties, both because in these places there were more rich people and because there were also more unemployed owing to the greater fluctuations of trade. A report from Reading and Theale illustrates this: "Wee finde that the able poore in boddy to worke and wch are in country villages and hambletts haue theire ymploymt in husbondrie and by that meanes are mayntayned; other lyen in such
- 34. countrie townes, populer,incorporate, where heretofore multitudes of such able persons haue lived by worke from the clothier, now through the defect and decaye of that trade and soe consequently of the clothier, thousands of these poore formerlie relieved by worke liue in much want and could hardlie subsist this deere yeare did not many extend theire charity even beyond their meanes[621]." Newbury and Abingdon were also towns in the same neighbourhood subject to similar conditions, and we know already that workhouses were founded in both these places and in Reading itself also[622]. Shrewsbury and Hereford are fair examples of more westernly towns. At Shrewsbury the justices report in June 1631 that they "are aboute a course to sett all the poore on worke within our Towne and Libertyes[623]," and in 1638 an order was made for regulating a workhouse there[624]. About the same time the Mayor of Hereford records that "there is a colleccon made in euerie severall parish wth in the said Cyttie, and competent somes raysed for to releive the impotent and needy, and a stocke for the setting of poore able people to worke and for the placeing of youth apprentices[625]." Other magistrates report in like manner: thus in the rape of Hastings they have caused the officers "as much as in them lyeth to see the said poore inhabitants bee duely kept to worke and haue fitting materialls provided for them[626]." In the hundred of Hertford the justices state in 1631 that the more populous places have already raised stocks of money to set the poor to work, and that they are still trying to induce all the others to do so though a few are not rich enough to bear the necessary taxation[627]. From St Albans, Reigate, Ipswich, Maidstone, Lynn, and Norwich, as well as from more inland towns we have similar information: the magistrates of Bedford write that "we haue raysed divers extraordenary taxes for the reliefe of our poore and settinge them on worke and therby they are set to worke[628]." But perhaps the Buckingham report indicates the most thorough organisation. There the poor had been visited apparently in the same way as at Norwich. Five hundred people were examined; the age and occupation of each were noted, and whether they had work or not. Afterwards employment was provided for those who
- 35. (d) Provision of workin many districts in most counties of the east. needed it and we are told that the poor "of good disposicon are glad they are thus settled wth out begging and settle themselves seriouslie to their labor ." This good result however was not obtained without complaints from the ratepayers[629]. In the country districts also employment seems to have been provided as well as in the towns whenever the poor suffered much from the want of work. In the western counties, however, there were few complaints of lack of employment, except from the cloth- workers when the trade in cloth was slack. Some justices expressly state that there is no want of work in their part of the country. Thus from a large district of Somerset we hear that there are "none lefte unplaced but such as doe mainetaine their charge by their labor[630]." Therefore, as we should expect, in many reports from the West nothing is said about finding employment for the able- bodied poor. There are, however, also a fair number of cases in which work is said to be provided. This is especially the case in the counties of Shropshire and Stafford; thus from Staffordshire three reports were sent in 1634, and in all three we are told that the poor were set to work[631]. Moreover, the Worcester justices write that "wee are carefull ... that the able poore bee well provided of worke[632]" and in almost all[633] the other western counties, at least one instance of the kind is reported[634]. But in the east and south-east there was at any rate sometimes a chronic want of employment, and consequently numerous efforts to provide for the able-bodied poor. In the country round Hitchen we are told, as in the Reading district, that it is the poor in the town that are distressed, but in the hamlets the farmers find work for the inhabitants. The justices say they have no manufacture, and they do not know how to find a remedy for the people in the town. At one time they make the richer people employ the poor, but they do not find the experiment successful[635]. We have also an account of a permanent want of employment in a large district of Norfolk. In the hundreds of South Greenhoe, Wayland, and
- 36. 10. Summary. Grimshoe provisionhad been made by raising a stock to set the able-bodied poor to work, and besides the magistrates write, "Wee have manie young people wch live out of service by reason of the multitude of them, there not being services for them, but worke is provided for them in their seuerall parishes[636]." There are very many reports of stocks for the provision of work in other country districts of the east. In Hertfordshire, Suffolk, Norfolk, and Cambridge there is much to make us think the system was nearly general[637], and in each of the other eastern counties there are many cases of the kind. In a district of Middlesex the unemployed were sent to fight for Gustavus Adolphus[638], but in most parishes materials were provided for them to work up. Thus in several hundreds in Kent "stocks of materialls" were provided in every parish[639]; in Nottinghamshire those out of service and able to work were set to work "on the towne stock[640]," while at Horncastle sessions, in Lincolnshire, the justices take "special care ... that the abler sort bee constantly sett on worke by the stocke of the parishe[641]." Sometimes the sum expended was very considerable if we take into account the great difference in the value of money. Thus in Wallington, Surrey, more than £120 was used for providing work, while nearly fifty pounds remained in hand[642]. On the whole therefore in the eastern counties, between 1631 and 1640, it seems that considerable sums of money were raised and employed in most districts[643] with the object of setting to work the able-bodied poor. We have thus seen that in 1631 the improvement in the administration of poor relief concerned especially the relief of the able-bodied poor, and we have noted many instances in which taxes were raised for this purpose at that time. We have also examined a detailed report from a particular district in the county of Nottingham in which in forty-five out of sixty parishes some provision seems to have been made for finding employment for the poor. Moreover, we find that the plan of providing work for the unemployed was reported from some district
- 37. of every countysouth of the Humber except Cornwall, Northampton, Devon, and Wilts; and in Devon and Wilts also the same plan was tried, although no report of the justices has been preserved. This form of poor relief thus seems to have been frequently in use in the towns of both east and west, and in the country districts of the eastern counties also. It was not quite so general in the country districts of the west, but still was not infrequent even there. We may, therefore, say that from 1631 to 1640 we had more poor relief in England than we ever had before or since. We shall try to estimate later how far this system was successful. But we will now see what happened to the organisation of English poor relief during the Civil War. We will also trace the history of poor relief in France and Scotland during the sixteenth and seventeenth centuries, in order that we may see that the history of poor relief in England is unique.
- 39. CHAPTER XIII. POOR RELIEFIN FRANCE, SCOTLAND, AND ENGLAND DURING THE CIVIL WAR AND COMMONWEALTH. § 1. Lax administration of poor relief in England during the years of Civil War. a. Decline of charitable institutions. b. Neglect in execution of ordinary law. c. Instances of corrupt practices. § 2. Attempts to regain a good organisation of poor relief under the Commonwealth. § 3. Reasons why disorganisation especially affected the provision of work for the unemployed. § 4. State of poor relief after the Restoration. § 5. Reasons for failure under the Commonwealth to restore the old state of things. § 6. History of legislation on poor relief in Scotland, a. Before 1597. b. Between 1597—1680. § 7. Failure of administration of poor relief in Scotland during the seventeenth century.
- 40. a. Responses ofthe Scotch justices to the orders of Council in 1623 show that they were unable or unwilling to enforce the poor law themselves and left it to the kirk sessions. b. Inadequate poor relief granted by the kirk sessions of Banff. c. Relief of the poor in Aberdeen shows that the relief considered sufficient by the municipal rulers was double that which could be granted from the funds at the disposal of the kirk sessions. d. Infrequency of assessment in Scotland before 1818. e. Insufficiency of relief during the years 1692-1699. f. Prevalence of begging in Scotland. g. Reasons for the failure of Scotch administration. § 8. The history of poor relief in France. § 9. Comparison between the history of poor relief in England and that in France and Scotland. The histories of poor relief in England after the Civil War, and in France and in Scotland throughout the sixteenth and seventeenth centuries, both compare and contrast with the history of English poor relief in the period from 1529 to 1644. While in each of these cases like circumstances produced similar attempts to afford relief, in none did both an energetic Privy Council and a vigorous system of local officials coexist, and consequently in each case poor laws were in existence but were badly administered. The course of events in all these instances will therefore confirm the view that the survival of the English system of poor relief is owing to the organisation which
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