The Church Court of Penninghame opened a soup kitchen on New Year's day for the relief of the necessitous poor. Subscriptions amounting to upwards of £20 have already been raised. Much has been done in various forms for alleviating the distress which prevails amongst the poor, and now that the frost has at length disappeared. it is to he hoped that our out-door work will soon he resumed, and that sufficient employment will he found for all hands.