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41. In default of due diligence, prosecution of proceed- 84. Miester to apportion amounts of Calls. ings may be given to other parties.

85. Notice of intention to make Calls to be given by ad42. Death of Petitioner, &c. not to abate proceedings.

vertisement. 43. Proceedinys to be by proposal, and noi by state of 86. Unless cause shown to the contrary, order to be facts and proposal.

made for payment of Calls. 44. Master may dispense with warrants.

87. Order to be advertised and served. 45. Adjournment of proceedings.

88. Official Manager may, with approbation of Master, 46. Master may order other advertisements or services.

enforce payment, give time, &c. 47. Master to yive certificates of Entries, &c.

89. Master may direct Action or Suit where Assets of 48 Contributories may inspect books.

a deceased contributory are not admitted. 49. Books of partnership and official manager to be evi- 90. Official Manager, by direction of Master, to circudence.

late Accounts and Ballance Sheets, 8c. 50. Dissolved Companies to sue and be sued in the name

91. Power to Master to direct Issues, Special cases, of the Official Manager" of the particular com

and Actions, pany.

92. Master to adjudicate on matters of internal contest. 51. Criminal proceedings on behalf of the Company to be 93. Orders of Master to be valid without confirmation. prosecuted by the Official Manager.

94. Orders, &c. to be filed. 52. Pending actions, &c., against the Company may be 95. Order of the Master to have the effect of Orders of prosecuted against the Official Manager.

Court. 53. Pending actions, &c., on behalf of the Company may

96. Master to have all usual powers. be prosecuted in the name of the Official Manager. 97. In case of illness or absence of any Master, the 54. Death of Official Manager to abate action, c.

Master acting for him to have all usual Powners. 55. Official Manager with the approbation of the Mas- 98. Master acting during Vacations to have alt usual ter may compromise.

Powers. 56. Orders and Decrees of a Court of Equity against 99. Appeals to Lord Chancellor, &c.

the Official Manager to take effect against the 100. Master may make Special Report as to matters Company.

arising in winding up. 57. Judgments against Official Manager to take effect 101. Rehearing before the Lord Chancellor. ayainst the Company.

102. Appeal to the House of Lords. 58. Act not to affect rights of creditors nor existing 103. Costs of proving Debts, &c. to be at the discretion

of Master. 59. Official Manager to be indemnified.

104. Costs of proceedings before the Court. 60. No action or suit to be instituted or proceeded with 105. Hou costs to be ascertained.

by Official Manager but by leave of the Master 106. How recoverable.
61. No claim of any contribution in respect of his share 107. Lord Chancellor may fix Table of fees.

to be set off against any demand of the Official 108. Notices may be served by being sent by post.
Manager of a dissolved Company against such con- 109. As to advertisements in Ireland.

110. Advertisements in London and Dublin Gazettes to 62 Official Manager, with leave of Master, may defend

be evidence. actions or suits against individual contributors. 111. Courts to take judicial notice of signature of Master 63. The Master may summon any person, whether a

or Registrar and of Office seats. member of the Company or not, to give evidence as 112. Forging any such signature or seal to be Felony. to the affairs, &c.

113. Punishment of persons giving false evidence. c. 64. Cost of witnesses.

114. Any Contributory of a Company dissolved, gc, un65. Penalty on Contributories, &c., concealing the estate

der this act, with knowledge of or in contemplation of the Company, £100, and double the value of the

of dissolution, &c. destroying books, grc., guilty of estate concealed.

a misdemeanor. 66. Pending the winding up, Master may require pay. 115. Enforcement in Ireland of orders of the Court of ment of halances.

Chancery of England, and vice versa. 67. Orders may be enforced upon affidavit of default, 116. Decrees, &c., under this Act may be registered in and without previous demand.

Scotland, and execution may be had as upon a de. 68. Conveyances or assignments of real estate or chattels

crte interponed upon a bond, &c real by Official Manager, how to be made and cer- 117. Where the Company shall be wound up in England, tified.

and where in Ireland. 69. As to stock in the Funds, &c.

118. Court to have such jurisdiction as upon a suit duly 70. Payment of money into the Bank.

instituted. General practice of Courts to be fol. 71. List of debts to be made out by the Official Manager.

lowed where not varied under this act. 72. Master to advertise commencement of winding up 119. Court may stay proceedings on any report ur order. 73. No action or suit to be instituted or proceeded with 120. Matters not provided for to be reported to the Court.

against the Company but after proof of debt. 121. Power to Lord Chancellor to appoint Official Mu74. Proof of debts to be made as in bankruptcy, or other

nagers. wise as Master shall direct.

122. Lord Chancellor, with the advice and consent of 75. Master to allow or disallow debts.

Master of Rolls and Vice Chancellor, to make 76. Official Manager to make out list of Contributories.

General Rules and Orders. 77. List to be settled by Master and notice given of his 123, District Commissioners of Bankruptcy and Judges beginning to settle,

of County Courts to be Masters Extraordinary in 78. Notice to be given to parties included in or excluded

Chancery, and matters may be referred to them. from the list.

Provisions as to General Rules, &c., to apply to 79. List to be conclusive when settled, unless cause

such District Commissioners and Judges. shewn to the contrary.

124. Provision as lo General Orders to apply to Ireland. 80. No person entitled to appear as Contributory, un- 125. Petition for dissolution, &c., to be a Lis pendens. less Name on List.

126. Forms in Schedule may be used. 81. Contributories may summon other persons to show 127. Act not to apply to Scotland.

cause why they should not be inserted on, or er- 128. Act may be amended, gc.

cluded from the List. 82. Master to direct payment of Debts,

Whereas, by the 7 & 8 Vict. c. 111, for facilitating the

winding-up of the affairs of joint stock companies unable 83. Although Assets not insufficient until collected,

to meet their pecuniary engagements : and the 8 & 9 Vict. Master may take Calls.

•c. 98, for facilitating the winding up the affairs of joint

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stock companies in Ireland unable to meet their pecuniary EDWARD MULLIKEN, FOREIGN BOOKSELLER, engagements : and by the 9 & 10 Vict. c. 28, to facilitate the dissolution of certain railway companies, it was enacted creasing stock of Foreign Books, in every department. Books procured

of the Nobility and latrons of Foreign Literature, to his large and in. that it should be lawful for a meeting of the shareholders from the Continent twice a month, and Monthly Lists of all the Nex of any company in said act mentioned, to determine same

Publications published in Paris supplied gratis on application. should be dissolved ; and that, in addition to the question

15, COLLEGE GREEN. • of dissolution, it should he irnperative on the meeting to decide whether such dissolution should or not be an act of CIRCULATINGUSEL BRA ROLTANPRISTATIONERY bankruptcy, for the purpose of having the affairs of the

WAREHOUSE, No. , NORTH EARL STREET, company wound up, but that such provision should not ex

ROBERT MUGGO Proprietor,

(For many years Manager of the late Mr. Yates's Library, Grafton Street • tend to railways in Scotland ; and that any three of the

R. M. respectfully beg- to inform the nobility and gentry, hi* friends committee of any company so dissolved, at any time after and the public, that he has REMOVE!) from No. 16. Arran Quay, to the *the dissolution thereof should have been resolved, or any

above Establishment, where, in succession to Mr. Gentleman, he hope creditor of such company to the amount requisite to sup- Stock, to merit a continuance of the patronage heretofore so literally be

by a strict attention to business, and the aid of a well selected and varicu 'port a tiat in bankruptcy in England and Ireland, or a se- stowed on the above Establishment. The CIRCULATING LIBRARY questration in Scotland, might within three months after

will always be supplied with the Newest Publications. Terms exceedingly

modera'e Orders for PRINTING attended to with care and expedition, • the dissolution thereof, petition that a fiat in bankruptcy Bookbinding, Engraving, &c. "might issue against such company if in England or Ireland,

December, 1819. * or that the estates of the company sequestrated if in Scot. land; and, that upon the production of a copy of the

NOTICE OF REMOVAL. London Gazette containing the resolution of any such


120, LOWER GARDINER STREET, 'meeting, that the dissolution should be an act of bank. * ruptcy, or upon the petition of any three of the committee, F. GENTLEMAN, having disposed of his House,

8, North Firl Street, begs to acquaint his friends and the public

, or of any creditor, fiat in bankruptcy should issue against that he has REMOVED TO 120, LOWER GARDINER STREET 'such company by their registered name, and the company where, in connection with

MR. EAGAR, should thereupon be deemed within the provisions of the business will be carried on as heretofore Gentlemen who have left their • said acts for facilitating the winding-up of joint stock Plares may have their Rent Receipts and Visiting Tickets executed with companies, &c., and for facilitating the winding-up of joint weatness and despatch.

Initials embossed on Note Paper and Envelopes, at 2d. per guire, stock companies in Ireland, &c., as if a fiat had issued be- Leases, Rentals, Fjectment Notices, &c printed on the most moderate • fore its dissolution, but such last provision was not to ex

terins.' The attention of gentleinen of the legal profession, who mas fara

this Establishment with their orders for Printing, is called to the fact, that • tend to Scotland: and whereas, it is expedient that the they not only ensure promptitude and accuracy, but also save the extra. 'said two first-mentioned acts should be amended, and that

vacant commission which inere Law Stationers, who have ns Printing

Establishment, must necessarily charge. further facilities should be given for the dissolution and *winding-up of joint stock companies and other partnerships :' be it enacted, that this act shall apply to all com- : GUTTA PERCHA, from its perfectly Waterproof quali. panies, corporate or unincorporate, within the provisions of to all anxious for dry and warm feet. All the objections to, and preju. either of the two acts first-mentioned, including all com- dices against Gutta Percha, having arisen from clumsy workmanship, I panies existing on the 1st November, 1844, and which shall

undertake to have the Soles put on, that they shall adhere firmly till come.

pletely worn through. have, or shall obtain a certificate of registration under the

MANLY THACKER, 80, DAME STRERT. 7 & 8 Vict c. 110,) and to all companies which would have been within the provisions of either of the said two acts if they had not been dissolved, or had not ceased to trade at IRISH MANUFACTURE INDIAN RUBBER BLACK. the passing thereof, and to all banking companies which

ING, Manufactured by RICHARD KELLY, Boot Maker, 16, COL.

LECE GREEN, Dublin. would have been within the provisions thereof if they had It makes the Leather soft, pliant and even Waterproof, sold by the not been excepted from the provisions of the 7 & 8 Vict. c.

Bootinakers and Grocers through the City, in Bottles at 4d, sd, and is, each,

N.B -Country Shopkeepers treated with on the most Liberal Terms. 110, and to all companies which under the provisions of

Portobello, March 31st, the said act to facilitate the dissolution of certain railway Sir, companies shall, before the 1st of March 1848, have be- "I have examined your Indian Rubber Blacking, and find it made of come bankrupt, and to all companies, associations, and those materials which are most proper for such a composition. It has some

advantages in use not possessed by similar articles of manufacture; it : partnerships to be formed after the passing of this act

susceptible of a very high polish, it does not soil, and its permanent effect whereof the capital or the profits is to be divided into on the leather is of a beneficial character. shares, transferable without the express consent of all the

“ THOMAS ANTISELL, " Mr. Kelly, College-green.

Lecturer on Chemistry." copartners.

2. That all companies for the purposes of working mines or minerals, and all benefit building societies other than TROWSERS, The, numerous testimonials received by such as are certified and enrolled under the statutes respect. style of his Trowsers, and lik wise the very flattering patronage bestout ing such societies, shall be liable to the operation of this on him by the higher classes of society, induces him to apprise his patrons,

and those gentlemen who have not hitherto honored him with their orders, act : provided that nothing herein contained shall affect the

that he has secured the services of a few of the most experienced Parisian jurisdiction of the court of Stannaries in Cornwall.

workinen for the winter sea on. J. O'D's practical knowledge as a Trow. 3. That the following words and expressions in this act

sers Cutter having been fully tested in the first houses of the British me.

tropolis, he is therefore fully qualified to produce an article in this depart. shall have the meanings hereby assigned to them, so far as ment of Tailoring, that cannot be excelled in London or Paris

JAMES O'DRISCOLL, Professed Trowsers Maker, not excluded by the context.

9, ANGLESE A SIREET, The words “ Lord Chancellor" shall include the Lord Keeper and the Lords Cominissioners of the Great Seal :

All communications for the IRISH JURIST are to be lon, addressed The word "Company" shall mean any partnership, associa- to the Fditor, with the Publisher, E. J MILLIKEY, 15, CHILFRE tion, or company, corporate or unincorporate, to which GREEN. Correspondents will plea-e give the Name and Adi'ress, as the

columns of the paper cannot be occupied with answers to Anonymous this act applies :

('ommunications--nor will the Editor be accountable for the return of (To be continued.)

Manuscripts, &c.

Orders for the IRISH JURIST left with E. J. MILLIKEV, 15, COL.

LEGE GREEN, or by letter (post paid), will ensure its punctual delivery H. MORRISON, HAT MANUFACTURER,

in Dublin, or its being forwarded to the Country, by Post, on the day of 17. WESTMORELAND-STREET,

publication. INVITES the attention of Gentlemen to his large Stock of

Terms of SUBSCRIPTION - (payable in advance): Yearly, 30s. Half-yearly, 178.

Quarterly, 98. FRENCH VELVET HAT at 128 d., which for Gentleinanly appearance and durability cannot be surpassed by

Printed by THOMAS ISA IC WHITE, at his Printing Office, No. any other house in the city,

FLEET-STREET, in the Parish of St Andrew, and published Best Velvet Hat made 18s.

COLLEGE.OREEN, in same Parish, by EDWARD JOH\STOY Lincoln and Bennet's London Hats,

MILLIKEV, residing at the saine place, all being in the counts of the Hunting Caps, Livery Hats, &c.

City of Dublin, Saturday, Decernber 18, 1848.

Erish Jurist

No. 8.-Vol. I.
DECEMBER 23, 1848.


ŞPer Annum, £1108.

Single Surrber, 9d. The Names of the Gentlemen who favour The IrisH JURIST with Reports in the several Courts of

Law and Equity in Ireland, are as follows :

Court of Chancery, in-

Court of Exchequer S Joux BLACKHAM, Esq., and
Chamber ... ... ... ... ...

A. HICKEY, Esq., Barristers-atcluding Bankruptcy Joux Pitt KENNEDY, Esq., Bar

Law. Appeals ...... risters-at-Law.

Queen's Bench, includ- (John T. Bagot, Esq., and WILLIAM BURKE, Esq., and ing Civil Bill and Re- FLORENCE M'Carthy, Esq., Rolls Court.....

WILLIAM John DUNDAS, Esq., gistry Appeals......... Barristers-at-Law.

Exchequer of Pleas, in: Guas. H. HEMPAILL, Esq., and

and registry Appeals


risters-at-Law. Equity Exchequer..

risters-at Law.

Common Pleas...........


{ Rate Law LONG, Esq., Barrister


We will employ the able-bodied on the cultivation of our estates, and by this means we will be enabled to support the infirm, contribute to the gene

ral expenses of the union, and pay a rate in aid By the transposition of a line, the printer rendered beside, if our own taxation does not exceed a cerunintelligible the illustration we gave in our last tain amount. number of the inequality of the pressure of the To carry out this plan, would require, in the first Poor Law; we therefore re-state the instance. A place, a vast multiplication of electoral divisions father, from a property producing £600 per annum, by the erection of each individual estate into one, grants a rent-charge of £400 to his eldest son for as its sole hope of success rests on the stimulus life, remainder to trustees and their heirs, to the which the separate taxation of each estate would use of that son's issue, and subsequently conveys impart to its owner. the estate, subject to a life interest for himself, to A second requisite would be, a settlement for his second son. Then comes the Poor Law, the pauper-in fact, a chaining of paupers to indithrowing the whole rate on the £200 per annum,

vidual estates. during the life of the eldest son, thus exempting

There would be great difficulty in properly carthe rent-charge, which comes within the saving of rying out the first requisite. We know poor electhe 79th section of the 1 & 2 Vic. c, 56. We toral divisions, and many of them, which contain have known of rates struck within the year of thirty or forty different properties of course there 10s. in the pound, and, in such case, the father are many containing less—but we are sure we are would be left nothing, whilst the son, whose inter- below the mark when we say, that by this arrange. est is better in amount and probable duration_his ment, the number of electoral divisions would be life being the younger of the two-pockets the increased tenfold. The accounts of each of these whole of the rent-charge, without the deduction of divisions must be kept distinct, and though some of a single farthing

the proprietors might undertake to support or emIs not this is an unjust anomaly, which never ploy their own poor—as the death of each pauper could have been contemplated by the legislature ? would be a positive gain to the proprietor-a very

In our last number—dismissing the hope of further strict superintendence would be necessary to prerelief from the Consolidated fund-we reduced vent such an event occurring either, by design, or the discussion, as to the source from whence means accident, and to take care that the poor were fairly for the relief of the pauperism of Ireland was to treated. Thus the machinery of the poor lawbe derived, to a question between a local tax con- far from being rendered less expensive-would be fined to the limits of individual estates, with a rate rendered more complicated and costly. in aid extending to the entire surface of Ireland, Having carried out this minute subdivision, how and a general tax, irrespective of any proportion many would be in a position to take advantage of between its amount and the quantity of pauperism it? We fear very few in proportion to the whole in particular estates or localities.

number of proprietors; for even if inclination and It is contended that the adoption of the former energy existed in all, the vast majority, would would stimulate the proprietors of particular estates want power-first, that very numerous class, whose to exertion. Give us our own poor, they say, and incomes are scarce sufficient to pay the interest protect us from the pauperism of our neighbours. and annuities with which their estates are charge. able; and, secondly, that class, also very numerous, amounting to £8,624,762—would require a rate of whose estates are under the control of Courts of Is. 5d. in the £l. Equity. We have no accurate means of ascer- Again, by the addition of ls. 5d. to the local taxataining to what precise proportion of the country tion, the rate on 36 out of these 63 unions would be estates so circumstanced extend; but from the raised above the prescribed limit; on which, in rough estimate we have been enabled to form, we consequence, the proceeds would fall short of the conclude, that in the distressed parts of Ireland sum required by £96,515, which sum must be three-fourths of the estates are helpless from one raised by an additional rate in aid of the remaining or other of these causes.

27 unions; and, their valuation being £4,523,774, The next requisite would be a law of settlement. would require an additional rate of 5 d. in the £l. This would give the pauper, on a well-circumstanced Hence, on this supposition, 94 unions would be estate, the advantage of employment and wages, taxed to the limit, and the remaining 27 to 1s. 101d. but it would cut off the pauper on the embarrassed in the £l. estate from the chance of either—as when the pau- Again, a necessary part of the local taxation is, pers were once settled (which, in initio, would the cost of the Poor Law establishment. The cost cause much trouble and litigation), each proprietor for 1848 amounted to about £540,000, being about would take care to prevent any more families set- £45,000 a month, and this cost would require a tling on his estate, besides many proprietors have rate of 10d. in the £l, and hence, independent of their estates in large grazing farms, quite free from the support of the poor of the union, the rate in population ; and others, of late years—by justi. these twenty-seven unions would necessarily be fiable or unjustifiable means—have got rid of their 2s. 8fd. in the £l.; so that on the score of econony population : so much so, that a system of taxation to the well circumstanced unions, this system based on the numerical amount of the population on would not be worth the additional trouble. each estate, would be very unequal, and often very It may be said that 3s. in the £1. is too low a unjust.

limit. Let us consider to what, one of 4s. in the Buit, by limiting the local tax, it is said, all this £l. would reduce the rate in aid. would be remedied ; by this contrivance, the There are forty-one unions in Ireland which densely-peopled estate will not be taxed more than require for the support of the poor-law more than it can bear, and the grazier and exterminator in the a rate of 4s. in the £l., and the limitation of the neighbourhood will be compelled to aid in the rate to this amount would cause a deficiency in the support of the poor.

proceeds amounting to £373,825; this sum should But what should be the limit to the local tax ? ! be raised by a rate in aid on the remaining ninety What the amount, which—whilst it would compel unions, whose valuation amounts to £10,386,015, proprietors to give employment--would not, at ibe' so that the rate in aid would be 9d. in the £l. same time, by weighing too heavily on them, deter Again, the addition of 9d. to the local taxation them from exertion.

would raise the rate on sixteen of these ninety Now, it must be remembered that the parts of the unions to above 4s. in the £1., and create an addi. country where the limit would be most needed — tional deficiency of £25,170, which should be where, in fact, it could not be dispensed with—are raised by an additional rate in aid, off the rethose in which the value of land is very much de- maining seventy-four unions, and their valuation preciated ; so that any rate based on the present being £8,691,070, would require a rate in aid, of valuation will be far higher than that represented about d. by the proportion expressing it. In fact, property Hence the rate required to aid a local tax limited has been reduced, at least, twenty-five per cent. ; to 4s. in the £1., would amount to 9fd., and, added so that 3s. in the £l, on the valuation, would be 4s. to the establishment expenses, would produce 191d. in the £1 in the value; and in the districts which which each of the seventy-four unions should bear, are almost out of cultivation, of course much beside the cost of its own poor; in fact it would more--in some of these, 38. in the £l is more than be more, as the expenses of management would be they could pay

greatly increased by the multiplication of minute Assuming, then, 3s. in the £l as the limit of the electoral divisions; so that, even on this supposition, local taxation, and assuming that the sum required the rate in aid would be by no means a trivial for the support of the poor in 1849 will be the tax. same as that required in 1848, according to the We do not suppose it necessary to urge the calfirst Annual Report of the Poor Law Commis. culation further, and try the effect of a limiting tax sioners for that year, we propose to submit the of 5s. in the £l. on the rate in aid. In fact it is system of local taxation, with a rate in aid, to the idle to suppose that 4s. in the £l. could be raised test of figures, and ascertain what that rate in aid on the present valuation off the distressed districts, would probably amount to.

and, if it were insisted on, would have the effect of The total number of unions in Ireland are 231, discouraging all exertion in them. of these there are 58 unions which, according to Putting out of view altogether for the present, the Report of the Commissioners referred to, re- the enormous expense and litigation annexed to the quired a rate of more than 3s. in the £1, and in multiplication of minute electoral divisions, and a which, if the rate were limited to 3s., the proceeds law of settlement for the pauper. What is the adwould fall short of the sum required by £610,255. vantage of this system over that which would proThis sum should be raised by a rate in aid on the vide for the support of pauperism by a general tax ? remaining 63 unions, and which-their valuation How does the rate in aid differ in principle from the general tax? If not in this, that the rate in one of her Majesty's Sergeants-at-Law. Serjeant aid is raised for the benefit of unions which do not O'Brien said he was not aware such was the praccontribute to it, and paid by unions, who, by notice, and that the Solicitor-general was to oppose exertion, can in the least diminish its amount; him. Mr. Henn-I cannot hear you or the whereas the general tax, varying with the number Solicitor-general. In England, even Queen's counof persons relieved would be slightly affected by sel are not heard in the Master's offices. individual exertion.

The tendency of the local tax to stimulate the owners of minute electoral divisions to exertion,

Court Papers. is the sole argument in its favour. Where proprietors are rich, and the flood of pauperism not overwhelming, it may lead to beneficial results

ORDERS IN CHANCERY SINCE 1843. results which at least ought to follow from a better

Dated the 18th April, 1844. principle, and without the necessity for all this cum- 1. Whereas by an order, bearing date the 13th of July, brous and expensive machinery. Where capital 1843, it was referred to the Masters in ordinary of the abundant, and labour cheap, it would not seem to

Court of Chancery to reconsider the Schedule of fees allowed require the stimulus of a heavy tax to compel the

to the solicitors of the said Court, and it was directed that

the Masters, in re-considering the same, should have regard capitalist to employ the labourer.

to the schedule of fees proposed for adoption by the Barons Where proprietors are helpless, and pauperism of the Court of Exchequer, with a view to assimilate, so far overwhelming, the system admittedly will not work. as practicable, the rate of charge in each court: and the In these cases it says, we will confine your poor to

said Masters having made their report, bearing date the 3rd your estate—we will make you pay all you can afford day of October, 1843, pursuant to the said order, and havto keep them from dying, 4s. in the pound, if possible, Lordship with such advice and

assistance as aforesaid, did,

ing therein submitted certain matters for consideration, his if not, 35.—and we will compel your more fortunate by order, bearing date the 29th January, 1844, direct that neighbours to supply what may still be wanting the fee of three-pence per folio for copies of documents should However, though we won't allow you to employ the continue to be allowed to the solicitors of the Court ; and paupers, we will by no means suffer them to be that no alteration should be made in certain items in the said idle.

We will employ them ourselves at breaking report, and in the said order specified: and did further direct stones, for which we will charge the country ten

that said report should be confirmed in all other particulars,

and did thereby refer it to the said Masters to amend the pence in the pound. But, alas, this will not render schedule of fees, pursuant to the said report and order: and the estate better able to pay 4s. in the pound, or tend the said Masters having, by their report, bearing date the in the least to diminish the amount of the rate in aid | 12th of April instant, certified that they had accordingly required from the rest of the county. Hence the amended the said schedule of fees, and that they had annexed benefit of this system thus extends only to those the same to their said report, and to which, as a part of said parts of Ireland where the proprietors are rich, or

report, they thereby referred: it is ordered by his Lordship.

with the advice and assistance of the Right Honorable the comparatively so, and where pauperism is confined

Master of the Rolls, that the said report be confirmed, and to moderate limits—that is not one-third of Ireland. that the said schedule of fees thereunto annexed be, and the

On the other hand, what are the advantages of same is hereby approved of: and it is further ordered, that a general tax over the system we have explained ?

that the operation of the same shall commence and take effect Ist. A diminution in the expense of the machi

from the 1st day of May next; and that the schedule of fees

referred to in the 156th general order of the Court, and set nery of the Poor Law, by getting rid of minute

forth in the Appendix to the said general orders be, and the electoral divisions.

same is hereby rescinded, from and after the said Ist day of 2d. The necessity of a law of settlement for the May, but to have full operation in all matters up to that day paupers would be obviated.

inclusive. 3d. All property in Ireland would be placed on

2. That whenever one of the Masters in ordinary of this the same level, and thus the distressed parts ren

Court shall, in pursuance of the 171st general order, deem dered as attractive to the capitalist as the richest without a receiver, and to give such person an allowance or

it right to appoint a person guardian of the fortune of a minor and most prosperous.

poundage for his pains, such Master shall in no case allow As the stimulus given to the proprietor by the such person any greater sum than two and a half per cent. hope of diminishing the local tax is the cheval de on the sum to be received by him, and then subject; to the bataille, of the former system, so the rendering the direction of the Court. distressed districts of Ireland attractive to the capi- is acting

over the estate of a minor or lunatic, from time to

3. That the Master may, in every case where a receiver talist is the strong point of this. The former claims time, after he has exercised the power given to him by the credit for protecting from heavy taxation the rich 172nd general order, make the like inquiry as to whether unions of Ireland, whilst on the contrary, the hopes any, and what abatements or allowances should be made or of the latter rest entirely on rendering the poorer

continued to the tenants, or any of them; and the better to ones self-supporting.

enable the Master to make such inquiry, guardians, commitWhich tends most directly to the general pro- kept by them for that purpose, all such claims for abatements

tees, and receivers shall receive and enter in a book, to be sperity of the country—a prosperity by which the

or allowances as the tenants shall think themselves entitled rich unions are sensibly affected, as appears from to make; and every such guardian, committee, or receiver the preceding calculations-admits of easy solution. shall, at the time of passing bis annual accounts, or of pro

ceeding before the Master upon any statement of facts in

relation to other matters connected with the estate, submit MASTÉR HENN'S OFFICE.

such claims, with his opinion thereon, to the Master, and the In Re MAHER, A LUNATIC.

Master shall then examine into the justice of such claims,

and shall by a certificate to be signed by him, authorise the Serjeant O'Brien appeared, and was about to receiver, or guardian, or committee, to make such abate. apply to the Master, who said he could not hear I ments or allowances to the tenants whom he shall therein

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