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auburn, his beard mostly unshaven, and his hands of a singular delicacy and whiteness, owing, I dare say, as much to the soft and easy nature of his employment, as to his infirm health. In every thing else he was as sensible, sober, and rational as any other man; but on the topic of fairies, the man's mania was peculiarly strong and immoveable. Indeed, I remember that the expression of his eyes was singularly wild and hollow, and his long narrow temples sallow and emaciated.

Now, this man did not lead an unhappy life, nor did the malady he laboured under seem to be productive of either pain or terror to him, although one might be apt to imagine otherwise. On the contrary, he and the fairies maintained the most friendly intimacy, and their dialogues-which I fear were wofully one-sided ones—must have been a source of great pleasure to him, for they were conducted with much mirth and laughter, on his part at least.

"Well, Frank, when did you see the fairies?" "Whist! there's two dozen of them in the shop (the weaving shop) this minute. There's a little ould fellow sittin' on the top of the sleys, an' all to be rocked while I'm weavin'. The sorrow's in them, but they're the greatest little skamers alive, so they are. See, there's another of them at my dressin' noggin. Go out o' that, you shingawn; or, bad cess to me if you don't, but I'll lave you a mark. Ha! cut, you thief you!"

"Frank, aren't you afear'd o' them?"

"Is it me? Arra, what ud I be afear'd o' them for? they have no power over me.

"And why haven't they, Frank?"
"Becaise I was baptized against them."
"What do you mean by that?"

of importance among the neighbours. A man named Frank Thomas, the same in whose house Mickey M'Grory held the first dance at which I ever saw him, as detailed in a former number of this Journal-this man, I say, had a child sick, but of what complaint I cannot now remember, nor is it of any importance. One of the gables of Thomas's house was built against or rather into a Forth or Rath called Towny, or properly Tonagh Forth. It was said to be haunted by the fairies, and what gave it a character peculiarly wild in my eyes, was, that there were on the southern side of it two or three little green mounds, which were said to be the graves of unchristened children, over which it was considered dangerous and unlucky to pass. At all events, the season was midsummer; and one evening about dusk, during the illness of the child, the noise of a handsaw was heard upon the Forth. This was considered rather strange, and after a little time, a few of those who were assembled at Frank Thomas's went to see who it could be that was sawing in such a place, or what they could be sawing at so late an hour, for every one knew that there was none in the whole country about them who would dare to cut down the few whitethorns that grew upon the forth. On going to examine, however, judge of their surprise, when, after surrounding and searching the whole place, they could discover no trace of either saw or sawyer. In fact, with the exception of themselves, there was no one, either natural or supernatural, visible. They then returned to the Sure house, and had scarcely sat down, when it was heard again within ten yards of them. Another examination of the premises took place, but with equal success. Now, however, while standing on the forth, they heard the sawing in a little hollow, about a hundred and fifty yards below them, which was completely exposed to their view, but they could see nothing. A party of them immediately went down to ascertain if possible what this singular noise and invisible labour could mean; but on arriving at the spot, they heard the sawing, to which were now added hammering and driving of nails, upon the forth above, whils those who stood on the forth continued to hear it in the hollow. On comparing notes, they resolved to send down to Billy Nelson's for Frank Martin, a distance only of about eighty or ninety yards. He was soon on the spot, and without a moment's hesitation solved the enigma. ""Tis the fairies," said he. "I see them, and busy crathurs they are."

"Why, the priest that christened me was tould by my father to put in the prayer against the fairies-an' a priest can't refuse it when he's axed-an' he did so. Begorra, it's well for me that he did (let the tallow alone, you little glutton-see, there's a weeny thief o' them aitin' my tallow) becaise, you see, it was their intention to make me king o' the fairies." "Is it possible?”

"Devil a lie in it. Sure you may ax them, an' they'll tell you."

"What size are they, Frank?"

"Oh, little wee fellows, with green coats an' the purtiest little shoes ever you seen. There's two o' them-both ould acquaintances o' mine-runnin' along the yarn beam. That ould fellow with the bob wig is called Jim Jam, an' the other chap with the three-cocked hat is called Nickey Nick. Nickey plays the pipes. Nickey, give us a tune, or I'll malivogue you come now, 'Lough Erne Shore.' Whist, now-listen!" The poor fellow, though weaving as fast as he could all the time, yet bestowed every possible mark of attention to the music, and seemed to enjoy it as much as if it had been real. But who can tell whether that which we look upon as a privation may not after all be a fountain of increased happiness, greater perhaps than any which we ourselves enjoy? Iforget who the poet is who says,

Mysterious are thy laws;

The vision's finer than the view;
Her landscape Nature never drew
So fair as fancy draws.

Many a time when a mere child not more than six or seven years of age, have I gone as far as Frank's weaving-shop, in order, with a heart divided between curiosity and fear, to listen to his conversation with the good people. From morning till night his tongue was going almost as incessantly as his shuttle; and it was well known that at night, whenever he awoke out of his sleep, the first thing he did was to put out his hand and push them as it were off his bed.

"Go out o' this, you thieves you-go out o' this, now, an' let me alone. Nickey, is this any time to be playin' the pipes, and me wants to sleep? Go off, now-troth if yez do, you'll see what I'll give yez to-morrow. Sure I'll be makin' new dressins; and if yez behave dacently, maybe I'll lave yez the scrapin' o' the pot. There now. Och! poor things, they're dacent crathurs. Sure they're all gone barrin' poor Red-cap, that doesn't like to lave me." And then the harmless monomaniac would fall back into what we trust was an innocent

slumber.

About this time there was said to have occurred a very remarkable circumstance, which gave poor Frank a vast deal The dressings are a species of sizy flummery, which is brushed into

the yarn to keep the thread round and even, and to prevent it from being frayed by the friction of the reed.

"But what are they sawing, Frank ?"

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They are makin' a child's coffin," he replied; "they have the body already made, an' they're now nailin' the lid together.'

That night the child certainly died, and the story goes, that on the second evening afterwards, the carpenter who was called upon to make the coffin brought a table out from Thomas's house to the forth, as a temporary bench; and it is said that the sawing and hammering necessary for the completion of his task were precisely the same which had been heard the evening but one before-neither more nor less. I remember the death of the child myself, and the making of its coffin, but I think that the story of the supernatural carpenter was not heard in the village for some months after its inter

ment.

Frank had every appearance of a hypochondriac about him. At the time I saw him, he might be about thirty-four years of age, but I do not think, from the debility of his frame and infirm health, that he has been alive for several years. He was an object of considerable interest and curiosity, and often have I been present when he was pointed out to strangers as "the man that could see the good people." With respect to his solution of the supernatural noise, that is easily accounted for. This superstition of the coffin-making is a common one, and to a man like him, whose mind was familiar with it, the illness of the child would naturally suggest the probability of its death, which he immediately associated with the imagery and agents to be found in his unhappy malady.

ANTIQUITY OF RAILWAYS AND GAS.-Railways were used in Northumberland in 1633, and Lord Keeper North mentions them in 1671 in his journey to this country. A Mr Spedding, gas from his lordship's coal-pits conveyed by pipes into his coal-agent to Lord Lonsdale, at Whitehaven, in 1765, had the office, for the purpose of lighting it, and proposed to the magistrates of Whitehaven to convey the gas by pipes through the streets to light the town, which they refused.-Carlisle Journal.

THE HUNGARIAN NOBILITY.-There is no country under heaven where nobility is at so low a par, or rather perhaps I should say, on so unequal a basis; and I was so much amused by the classification lately bestowed on it by a humorous friend of mine, to whom I had frankly declared my inability to disentangle its mazes, that I will give it in his own words. "The nobility of Hungary are of three orders the mighty, the moderate, and the miserable-the Esterhazys, the Batthyanyis, and such like, are the capital of the column-the shaft is built of the less wealthy and influential; and the base (and a very substantial one it is) is a curious congeries of small landholders, herdsmen, vine-growers, waggoners, and pig-drivers. Nay, you may be unlucky enough to get a nemes as a servant; and this is the most unhappy dilemma of all, for you cannot solace yourself by beating him when he offends you, as he is protected by his privileges, and he appeals to the Court of the Comitat for redress. The country is indebted to Maria Theresa for this pleasant confusion; who, when she repaid the valour of the Hungarian soldiers with a portion of their own land, and a name to lend it grace, forgot that many of these individuals were probably better swordsmen than proprietors; and instead of limiting their patent of nobility to a given term of years, laid the founda tion of a state of things as inconvenient as it is absurd." I was immediately reminded by his closing remark of a most ridiculous scene, which, although in itself a mere trifle, went far to prove the truth of his position. My readers are probably aware that none pay tolls in Hungary save the peasants; and it chanced that on one occasion, when we were passing from Pesth to Buda over the bridge of boats, the carriage was detained by some accidental stoppage just beside the tollkeeper's lodge, when our attention was arrested by a vehement altercation between the worthy functionary, its occupant, and a little ragged urchin of 11 or 12 years of age, who had, as it appeared, attempted to pass without the preliminary ceremony of payment.

The tollkeeper handled the supposed delinquent with some roughness as he demanded his fee; but the boy stood his ground stoutly, and asserted his free right of passage as a nobleman! The belligerent party pointed to the heel-less shoes and ragged jerkin of the culprit, and smiled in scorn. The lad for all reply bade him remove his hand from his collar, and let him pass at his peril; and the tone was so assured in which he did so, that the tollkeeper became grave, and looked somewhat doubtful; when just at the moment up walked a sturdy peasant, who, while he paid his kreutzer, saluted the young nobleman, and settled the point.

It was really broad farce. The respectably clad and comfortable looking functionary loosed his hold in a moment, and the offending hand, as it released the collar of the captive, lifted his hat, while he poured out his excuses for an overzeal, arising from his ignorance of the personal identity of this young scion of an illustrious house, who was magnanimously pleased to accept the apology, and to raise his own dilapidated cap in testimony of his greatness of soul, as he walked away in triumph. Cruikshank would have had food for a chef d'œuvre.—Miss Pardoe's Hungary.

AFRICAN ADMINISTRATION OF JUSTICE.-On coming out of my hut at Fandah one morning, I saw the king seated at the gate of his palace, surrounded by his great men, administering justice. At a little distance, on the grass, were two men and two women, who were charged with robbery. The evidence had already been gone through before my arrival. The king was the principal speaker, and when he paused, the whole court murmured approbation. The younger woman made a long defence, and quite astonished me by her volubility, variety of intonation, and graceful action. The appeal, however, seemed to be in vain; for when she had finished, the king, who had listened with great patience, passed sentence in a speech of considerable length, delivered with great fluency and emphasis. In many parts he was much applauded, except by the poor wretches, who heard their doom with shrieks of despair. The king then retired, the court broke up, and the people dispersed. None remained but the prisoners and a decrepit old man, who, with many threats and some ceremony, administered a small bowl of poison, prepared, I believe, from the leaves of a venerable tree in the neighbourhood, which was hooped and propped all round. The poor creatures received the potion on their knees, and before they could be induced to swallow it, cast many a lingering look and last farewell on the beautiful world

from which a small draught was about to separate them. They afterwards drank a prodigious quantity of water; and when I next went out, the dose had done its deadly work. I cannot tell how far justice was truly administered, but there was a great appearance of it; and I must say that I never in any court saw a greater display of decorum and dignity.— Allan's Views on the Niger.

THE PLANING-MACHINE ROOM IN MESSRS FAWCETT AND Co.'s ENGINE FACTORY, LIVERPOOL.-In this room are valuable and elaborately contrived machines for the planing or levelling of large plates, or other pieces of iron or brass, so as to give them a smooth, true, and polished surface. The article or piece to be planed is securely fixed by screw-bolts, &c, to a horizontal iron table, perforated with holes for the insertion of the bolts from beneath it in any required point, to suit the size or form of the article. This table, when put in motion, travels backwards and forwards with its load on two iron rails, or parallel slides. Over the centre is perpendicularly fixed what is called the "planing tool," an instrument made of steel, somewhat in the form of a hook, with the point so inclined as to present itself towards the surface of the metal to be planed, as it approaches it on the table, so as, when all is adjusted, to plough or plane it in narrow streaks or shavings as it passes under it. The extremity of the tool is about half an inch to three quarters in breadth, and being of a round form at the under side, and ground or bevelled on the upper, presents a sort of point. If a plate of iron is to be planed, the operation commences on the outer edge, and each movement backwards and forwards of the table places it in such a position under the tool, that another small parallel cut is made throughout its whole length. The tool, in ordinary machines of this kind, is fixed so that it cuts only in one direction, as the plate is drawn against its edge or point, which is raised to allow of the backward motion of the plate. A new patent has however been obtained for a great improvement in this respect by Mr Whitworth, of Manchester, and several of his machines are on Messrs Fawcett and Co.'s premises. In these, by a peculiarly beautiful contrivance, the cutting instrument, the moment the plate passes under it, "jumps" up a little in the box or case to which it is attached, and instantly "turns about" in the opposite direction, and commences cutting away, so that both backwards and forwards the operation goes on without loss of time The workmen very quaintly and appropriately call this new planing tool Jim Crow." A workman attends to each of the machines; and when the piece to be cut is fixed with great exactness on the moving table by a spirit-level, he has nothing to do but to watch that it remain so, and that the machinery work evenly and correctly. Where a very smooth surface is required, the operation of planing is repeated, and two plates thus finished will be so truly level, that they will adhere together. It should be added, that so perfect are these machines, that in addition to planing horizontally, they may be so adjusted as to plane perpendicularly. or at any given angle.

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The planet revolves for ever in its appointed orbit; and the tained that the perturbations of its course are all compennoblest triumph of mechanical philosophy is to have ascerfrom decay. But man, weak and erring though he be, is still sated within determined periods, and its movement exempted ever in one unvarying path of moral action. The combinaprogressive in his moral nature. He does not move round for system, but also the continually advancing improvement betions of his history exhibit not only the unity of the material longing to beings of a higher order.-Miller's "Modern History philosophically considered."

TO PREVENT HORSES' FEET FROM CLOGGING UP WITH SNOW.-One pound of lard, half a pound of tar, and two ounces of resin, simmered up together. Stop the horses' feet, just before starting, with this, which will prevent the feet from balling.-Suffolk Chronicle.

Conscience is merely our own judgment of the moral rectitude or turpitude of our own actions.-Locke.

Printed and published every Saturday by GUNN and CAMERON, at the Office of the General Advertiser, No. 6, Church Lane, College Green, Dublin.Agents:-R. GROOMBRIDGE, Panyer Alley, Paternoster Row, London; SIMMS and DINHAM, Exchange Street, Manchester; C. DAVIES, North John Street, Liverpool; SLOCOMBE & SIMMS, Leeds, FRASER and CRAWFORD, George Street, Edinburgh; and DAVID ROBERTSON, Tron gate, Glasgow.

NUMBER 35.

SATURDAY, FEBRUARY 27, 1841.

VOLUME I.

BIRD'S-EYE VIEW OF A UNION WORKHOUSE FOR THE ACCOMMODATION OF EIGHT HUNDRED PERSONS OR UPWARDS.

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The entrance front building, forming a distinct structure, is placed about 150 feet in advance of the main building, and consists of one floor (above the ground), on which the Board-room and clerk's office are placed; underneath these are the waiting-hall, in which applicants for relief are received, and a room for a porter, who has charge of the paupers on their admission, for the purpose of seeing that they are washed, cleaned, and clothed in the workhouse dress; he is therefore placed near the probationary wards. Distinct wards are also provided for vagrants receiving temporary relief. This arrangement of the probationary and vagrant wards secures the vicinity of the body of the house from the risk of infection from persons previous to their being examined and declared free from disease

The main building is separated from the entrance front by a courtyard and garden, which divide the two front yards for the boys and girls; the centre of the main building contains the master's house, which is placed immediately among all classes, and from which ready access is had to any of the rooms; the kitchen offices are close under the master and matron's inspection, as well as the several stores. The wash-house and kitchen offices are placed in a situation distinct from the paupers in the yards, and none but those immediately employed in them have access thereto; on each side the master's house are placed the rooms for children, who have separate staircases, used also by the master and matron; the extreme wings contain on the ground floor rooms for the old and infirm people, and some accommodation also for the able-bodied, which class, however, being employed (the women in the wash-house, &c., and the men at a mill, in breaking stones, or other useful occupation,) the same extent of day room is not requisite. The chapel and dining hall answers three purposes, inasmuch as it also serves, by means of a double partition, for day rooms for able-bodied men and women, should occasion require it. The situation of this building as a dining-hall is, from its central position, best suited for all classes, and is most convenient as regards the

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serving the food from the kitchen; the two rooms for boys and girls will also serve the purpose of a chapel, if required.

The Infirmary is placed at the back of the building, occupying a position distinct from the wards of the house, and sufficiently convenient for the supply of food from the kitchen offices without entailing the necessity of a separate establishment.

Wards are placed on each end of the infirmary buildings for idiots, epileptics, and lunatics, in which cells are provided for those for whom occasional restraint is unavoidable, or whose habits render distinct accommodation necessary.

The arrangement of the building is made with true regard to ventilation. At each end, in the centre of the building, a large hall, containing a superficial area of 426 feet, is carried up to the roof of the house, on which is constructed a large ventilator, containing windows hung on centres, and moveable with a line, to admit any circulation or change of air required. The several rooms throughout are arranged to open at once into the landing of the stone stairs, which are carried up in this space. The several doors have semicircular arches above them to be opened as occasion may require; and which, without producing any strong current, would always effect an extensive ventilation during the occupation of the rooms. The usual manner of ventilating the common sleeping rooms, is by placing the windows on each side of the room, which are very useful, but chiefly so after the paupers have left the apartment. The windows throughout are constructed with the upper part hinged, and to fall inside, which allows them to be opened during rainy weather.

Cast-iron air-gratings are to be inserted in small flues formed in the walls, and fixed a few inches above the floors, for obtaining, when required, an admission of external air. A A A A, yards. B, women's yard. C, men's yard. Ď, girls' yard. E, garden. F, boys' yard. G and H, small yards.

THE DESTITUTE POOR OF IRELAND.

WHEN we call to mind the interminable discussions which only a few years ago were usual in every society, as to the necessity, or advantages, or practicability, of a poor-law system in Ireland, and then transfer our attention to the actual progress which has been made in carrying into effect a certain, defined, and enacted arrangement, it is something like

escaping from a dark, close wood, in which there was neither path nor direction, into an open country, with the bright canopy of heaven above, and our desired destination, or the sure road conducting to it, plainly in view.

To devise, and, much more, to bring into operation, a legalized system of poor relief suited to the wants and circum

stances of Ireland, will, when duly considered, appear to have been a truly great and formidable undertaking. Innumerable plans had been set forth from time to time for this purpose, anterior to the act passed among the first of her present Majesty's reign; but it may well be questioned if there was any one of them which would not on trial have proved to be a complete failure. Into that speculation, however, we have no occasion to enter at present, as there is now a law, having its machinery already so near to completion, that it must be in full effect at no distant day throughout the whole country, to the provisions and execution of which it will be at once more interesting and more profitable to direct our attention.

We may confidently attribute whatever facilities have been found to attend the practical introduction of the law into Ireland, to the fact that its management was entrusted in the first instance to a Commission; that the Commissioners were men already perfectly conversant with the subject, and that they were invested with sufficient powers to accomplish the object. No better machinery could have been devised, and we shall soon be enabled to perceive that it has not disappointed the expectations to which it might fairly have given

rise.

The first great object which presented itself for consideration, in connection with the act of Parliament, may be supposed to have been the division of the country into suitable districts for the administration of the system. It required a new series of boundaries for its own provisions and purposes, as the proposed relief was to be afforded territorially, according to none of the existing divisions, either parochial, baronial, or by counties. The Commissioners were empowered to "unite such and so many townlands as they might think fit to be a Union for the relief of the destitute poor;" and the subject was one that evidently demanded the most serious examination.

The principle of forming the Unions was that which the Commissioners had previously adopted in England, namely, that the Union should consist of a market-town as a centre, and the district of country surrounding and depending on it, and extending to about ten miles round it in all directions. The size of Unions was indeed a subject which caused a good deal of anxious consideration. People, generally speaking, were at first desirous of having smaller Unions-not taking into account, that by increasing the number of Unions, more expense would be incurred, as the larger the Union, the smaller is the establishment charge in proportion. However, the Commissioners, guided by local facilities, formed Unions of townlands already combined by social affinities as well as geographical position, and have thus exceeded the number at first estimated on a theoretical scale. The number declared up to the 25th of March last is 104, and 26 more, it is supposed, will comprise the whole of Ireland, and constitute the entire.

The most important subject which demanded attention was the construction of a governing power for each Union, in conformity with the terms and intention of the act of Parliament. It was to consist of a Board of Guardians, onethird being resident magistrates, and the remainder freely elected by the rate-payers. The Commissioners were authorised to fix the number for each Union, and they were of opinion that a number of elected Guardians, varying from 16 to 24, would be best calculated for carrying out the provisions of the act. These, with the addition of onethird, composed of the local magistrates, who are Guardians ex officio, would, it was calculated, give to each Union a Board of from 21 to 32 members, which would be sufficient for deliberation, and yet not so numerous as to impede efficient action. With regard to the actual elections, now numerous, which have taken place, the Commissioners in their last Report express their regret that much excitement and discordant feeling should have been exhibited in some instances; but at the same time they declare their belief, that, as a general result, efficient Boards of Guardians have been constituted.

The third important object which demanded attention, was the procuring of suitable workhouses for the several Unions. The Commissioners were of opinion that one central workhouse, of a size sufficient for the whole of the Union, would be best; but for the sake of hastening the practical benefits of the act, and to save expense as much as possible, they were disposed to avail themselves of existing buildings nearly central, capable of being converted into work

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houses, if obtainable. Their expectations on this head, however, were very far from being realized. It seems tain that the opinion originally formed as to the excess of barrack accommodation in Ireland was unfounded there being in fact no more than the exigencies of the public service require; and of barracks, eventually, they obtained but one, situate in the town of Fermoy, which is now in process of conversion into a workhouse for that Union. In other Unions, old houses and other buildings were carefully surveyed; but in no one instance, says Mr Wilkinson, the intelligent and skilful architect of the Commissioners, have premises of this kind been found eligible in point of economy or convenience of arrangement, the sums asked in nearly every instance having been far beyond the value for the purpose of conversion. As a general result, the only old buildings which have been actually converted, or are now in process of conversion, into workhouses, are, in Dublin, the House of Industry for the North Union, and the Foundling Hospital for the South; in Fermoy the barrack already mentioned; and the House of Industry in Clonmel.

The number of new buildings contracted for, and in progress, was in March last 64; the notices for contracts since published amount to 50; so that building arrangements remain to be made for only 16 Unions.

In the appendix to the last Annual Report of the Commissioners there is a tabular statement, showing at one view the number and names of the Unions which have been declared up to April last-the area in statute acres, and population of each the number of Guardians respectively with other particulars, including indeed every thing necessary to afford satisfactory information on the subject; and, but that it would occupy a great deal of space, we would gladly transfer it to our columns.

Having thus briefly noticed the three leading points indispensably preliminary to the working of the poor-law, namely, 1st, the Unions, or districts within which each local administration is to be comprised; 2dly, the Guardians, or local administrators of the law; and, 3dly, the Workhouses or buildings designed for the reception of the destitute poor, it only remains to add a few observations relative to certain topics on which there has been a good deal of discussion, and concerning which a clear opinion has not yet been arrived at by many.

In the first place, there has been much misconception as to the true nature of the work which the act of Parliament de volved upon the Commissioners of Poor-Laws. That such is the case, is evident from the many applications which have been made to them from time to time to afford relief in different districts under various circumstances of distress, as though the Commissioners possessed any general powers for this purpose. The applications were not indeed at all surprising. "Hunger," saith the proverb, "will break through stone walls;" and it was not to be expected that those who witnessed and deeply sympathised with numerous and touching instances of extreme destitution would be very nice in scanning the phraseology or exact intendments of an act of Parliament. However, in reality the Commissioners had no power to act in any manner different from that which the legislative chart, if we may use the phrase, had prescribed to them. Their mission was to fulfil the great work of founding and bringing into operation an extensive system of poor relief, not to distribute a bounty, or immediately to afford relief in any specific case of distress, however urgent. Their task was formidable and onerous; and if the accomplishment of it has appeared to some to have been tedious in its course, it may well be asked, wherein has there been a failure of any means necessary to the end, or by what better means could the work have been made to advance more speedily and more securely to completion, than by those which have been employed? The law, it may be said, has as yet been brought to bear on the wants of the poor only in the Unions of Cork and Dublin. True; but for this the law itself, or that process which it made imperative in order to effect the essential and solid purposes which it had in view, is alone answerable.

Unions, Guardians, Workhouses, and Assessment, must, by the terms of the act, in every instance precede relief. By the 41st section it is enacted, "That when the Commissioners shall have declared the workhouse of any Union to be fit for the reception of destitute poor, and not before, it shall be lawful for the Guardians, with the approbation of the Commissioners, to take order for relieving and setting to work therein destitute poor persons." Thus it appears that until a work

house be provided, the practical benefits of the act cannot be obtained.

It may be premature at present to speak of the interior economy of the workhouse, but we may shortly refer to the leading views put forth by the Commissioners on the subject. They disapprove, then, we collect in the first place, of more land being occupied in connection with the house than may be sufficient for the purpose of a garden, or than can be conveniently managed by the boys, or the aged and infirm men. Employment for the able-bodied is to be provided within the workhouse, to which they are to be strictly confined so long as they remain dependent on the Union for support. This, in the opinion of the Commissioners, given in their Fifth Annual Report, "Should be of such a nature as to be irksome, and to awaken or increase a dislike to remain in the workhouse, for which purpose corn-mills will probably be found, as in England, to be the most effective. With the aged and infirm the case is somewhat different: they should all be employed, but their employment need not partake so much of the character of a test: and with the children the test is altogether inapplicable; so long as they remain in the workhouse, they should be taught and trained to become useful members of the community; and for this purpose an acre or two of garden ground, in which the boys may work and acquire habits of industry, as well as skill and strength for manual labour, will be found extremely useful."

With regard to diet, they observe in their Sixth Report, that, as a general rule, it is unquestionably desirable that the workhouse diet should be, on the whole, inferior to that of the labouring classes of the surrounding district; yet that it is not on this circumstance alone, or even in any very great degree, that the efficiency of the workhouse depends. On the contrary, say they, "We are satisfied that the diet, clothing, bedding, and other merely physical comforts, may in the workhouse be better than in the neighbouring cottages, and yet that none but the really destitute poor will seek for admission into the workhouse, provided that order and discipline be strictly maintained therein. It is in truth the regularity, order, strict enforcement of cleanliness, constant occupation, the preservation of decency and decorum, and exclusion of all the irregular habits and tempting excitements of life, on which reliance must mainly be placed for deterring individuals, not actually and unavoidably destitute, from seeking refuge within the workhouse, and not upon the absence of mere physical comforts. This is the view by which the legislature appears to have been governed in adopting the general principles of the Irish poor relief act; and to this view we consider it to be essential that the dietaries and the other regulations of the workhouse should conform.'

With these general views no reflecting person will, we should think, be disposed to quarrel.

A good deal of discussion has taken place as to the regulation which prohibits strangers, and particularly reporters of the press, from attending the meetings of Guardians. However, we in Ireland have nothing specially to complain of in this respect, as the same rule exists in England, and has not been attended there by any public inconvenience. The question properly is, why the rule should be different here? The Guardians, it must be understood, are under no obligation of secrecy. They are quite at liberty to note, report, and publish at their own discretion; the rule merely excludes strangers, and of course reporters who are not Guardians, from the Board. The Commissioners in their Sixth Report very truly say that "the presence of strangers would be a restraint upon the deliberations of the Guardians; while the knowledge that their proceedings were to be published would certainly conduce to debate and display, and obstruct the dispatch of business. A desire for popularity would be awakened, and individual Guardians would too probably be led to address themselves to the passions of their hearers, or to party or sectarian feelings prevalent without doors, rather than to the sober disposal of the business in hand. Prejudices would be excited, passions inflamed, personalities would arise, and the most respectable members of the Board, who, from their property, position, and habits of business, would be best entitled and best fitted to take part in and guide its proceedings, would be borne down by clamour, or wearied by lengthened discussion, if not finally compelled to abandon their post."

It was no easy matter to have brought this great work of a statutable poor relief to its present advanced state, without exciting stronger feelings of opposing party than any which fortunately have yet been elicited; but it may well be

doubted if things would go on in the same quiet and businesslike manner if Guardian meetings were to be open to the public; and if there be any evil connected with the exclusion complained of, we may safely conjecture, at least, that it is the lesser of two-less than that which would arise from the jarrings and discord of party on a subject which, above any other, calls for unanimity, and should awaken only the feelings of a common benevolence and patriotism.

We may now advert, in the last place, to the ameliorations in our social condition which may be expected to arise when the new system shall have been put fully in operation. In the first place, a reproach will be wiped away from our country, which certainly existed against it so long as it could be said that no law existed in it for the relief of the poor. Destitution will then be provided for, and mendicancy will be without excuse. It is true that there is no direct provision in the act for the restraint of beggary, but a legalized provision for the destitute is indirectly a law against it, and must operate most powerfully as such. When people are taxed to maintain the poor, they naturally become unwilling to open their pursestrings, unless with great reluctance, at the solicitation of mendicants; the trade of mendicancy declines; and those who would still cling to it are forced, if of the class of the ablebodied, to apply themselves to some means of profitable industry, or to resort to the workhouse for subsistence. The Poor-Relief Act is thus, indirectly, a law against mendicancy, and in this point of view is calculated to work most beneficially, and greatly to alter the face of things in Ireland. But it is also a law of positive economy to the country. The support of the destitute not being abandoned to casual charity, but conducted systematically by persons appointed to bestow their exclusive attention to it, and all rateable parties being under a legal obligation to contribute in due proportion to their circumstances, there cannot be a doubt that a less expenditure will suffice under such management for the maintenance of the really destitute than if the work were left to mere voluntary benevolence, and no means existed of compelling all classes fairly to share the burden among them.

Many persons have felt a terror at the idea of the taxation they supposed they should have to suffer under a poor-law; but the great probability, nay, almost the certainty of the matter, is, that it will be a considerable saving to them. The present rate in Dublin is Is. in the pound for the year, on a very moderate valuation, and much more than half the rate is borne by landlords. This, however, appears to be beyond the intention of the law as to town property, for which inordinate rents are not usually obtained; but the result is within the control of the Guardians, who may revise the valuation whenever they propose to levy a new rate.

The expense of the relief, even under higher rates, would be less, far less, on those who have hitherto supported the poor, than the outlay which they have annually made for that object; and now they will have the satisfaction of knowing that what they give is given to the destitute poor; that all is well applied, none misspent, and every part so economized in distribution, that the sum contributed relieves a greater num ber of poor than the larger sum formerly given in alms.

It must also be considered, that the poorer classes subsisting by labour will be relieved by the workhouses from the continual encroachments of beggars on their scanty meals, and the still more scanty means of lodging possessed by them.

As the principle on which the tenant is entitled to make deductions from rent, on account of the poor rate, is not clearly understood by many, the following explanation is given :

This tax being imposed on the annual value of each tenement, say a rate of 5d. on £50, £60, or whatever the valuation may amount to, the tenant is to deduct one-half of the rate, say 2%d., from every pound in the year's rent. The rate is imposed for a year; it may happen that no further rate will be necessary in the year, or it may occur that three or four rates will be necessary; still each rate is for the year, and is either the whole amount required or an instalment. In any event it is levied on a year's value; and landlords are to allow their tenants one half of each rate of 5d., 6d., or whatever it may be, out of every pound in THE YEAR's rent, when receiving either a half year's, quarter's, month's, or week's gale.

Suppose the annual value is £50, the rent being also £50, the rate of 5d. will amount to £1, 0s. Isd., and in paying a half year's rent of £25, the tenant must deduct fifty times 2d., or 10s. 5d., being half the tax paid. more than half the amount of the tax If the year's rent be greater than the annual value, the tenant will deduct Thus, a rate of 5d. on an annual value of £50, being, as already stated, £1, Cs. 10d., if the annual rent be £80, the tenant will deduct from the first gale falling due after the rate is declared by the Guardians, eighty times 2d. or 16s. 8d. On the other hand, if the annual rent be less than the value, say £40, the deduction will be only forty times 21⁄4¿d., or 8s. 4d.

The tenant and landlord become liable to the rate at the same moment; therefore a rate declared in April 1840 attaches to rent then accruing, but not to a gale previously due.

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