To the superintendents of manufactories, and to those individuals generally, who, by giving employment to an aggregated population, may easily adopt the means to form the sentiments and manners of such a population Like you, I am a manufacturer for pecuniary profit, but having for many years acted on principles the reverse in many respects of those in which you have been instructed, and having found my procedure beneficial to others and to myself, even in a pecuniary point of view, I am anxious to explain such valuable principles, that you and those under your influence may equally partake of their advantages. In two Essays, already published,