No. 8.-VOL. I.

PRICE

Per Annum, £1 10s. Single Number, 9d.

By the transposition of a line, the printer rendered unintelligible the illustration we gave in our last number of the inequality of the pressure of the Poor Law; we therefore re-state the instance. A father, from a property producing £600 per annum, grants a rent-charge of £400 to his eldest son for life, remainder to trustees and their heirs, to the use of that son's issue, and subsequently conveys the estate, subject to a life interest for himself, to his second son. Then comes the Poor Law, throwing the whole rate on the £200 per annum, during the life of the eldest son, thus exempting the rent-charge, which comes within the saving of the 79th section of the 1 & 2 Vic. c, 56. We have known of rates struck within the year of 10s. in the pound, and, in such case, the father would be left nothing, whilst the son, whose interest is better in amount and probable duration-his life being the younger of the two-pockets the whole of the rent-charge, without the deduction of a single farthing.

Is not this is an unjust anomaly, which never could have been contemplated by the legislature? In our last number-dismissing the hope of further relief from the Consolidated Fund-we reduced the discussion, as to the source from whence means for the relief of the pauperism of Ireland was to be derived, to a question between a local tax confined to the limits of individual estates, with a rate in aid extending to the entire surface of Ireland, and a general tax, irrespective of any proportion between its amount and the quantity of pauperism in particular estates or localities.

It is contended that the adoption of the former would stimulate the proprietors of particular estates to exertion. Give us our own poor, they say, and protect us from the pauperism of our neighbours.

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 general expenses of the union, and pay a rate in aid beside, if our own taxation does not exceed a certain amount.

To carry out this plan, would require, in the first place, a vast multiplication of electoral divisions by the erection of each individual estate into one, as its sole hope of success rests on the stimulus which the separate taxation of each estate would impart to its owner.

A second requisite would be, a settlement for the pauper-in fact, a chaining of paupers to individual estates.

There would be great difficulty in properly carrying out the first requisite. We know poor electoral divisions, and many of them, which contain thirty or forty different properties-of course there are many containing less-but we are sure we are below the mark when we say, that by this arrangement, the number of electoral divisions would be The accounts of each of these increased tenfold. divisions must be kept distinct, and though some of the proprietors might undertake to support or employ their own poor-as the death of each pauper would be a positive gain to the proprietor-a very strict superintendence would be necessary to prevent such an event occurring either, by design, or accident, and to take care that the poor were fairly treated. Thus the machinery of the poor lawfar from being rendered less expensive-would be rendered more complicated and costly.

Having carried out this minute subdivision, how many would be in a position to take advantage of

it?

We fear very few in proportion to the whole number of proprietors; for even if inclination and energy existed in all, the vast majority would want power-first, that very numerous class, whose incomes are scarce sufficient to pay the interest and annuities with which their estates are charge

able; and, secondly, that class, also very numerous, whose estates are under the control of Courts of Equity. We have no accurate means of ascertaining to what precise proportion of the country estates so circumstanced extend; but from the rough estimate we have been enabled to form, we conclude, that in the distressed parts of Ireland three-fourths of the estates are helpless from one or other of these causes.

The next requisite would be a law of settlement. This would give the pauper, on a well-circumstanced estate, the advantage of employment and wages, but it would cut off the pauper on the embarrassed estate from the chance of either-as when the paupers were once settled (which, in initio, would cause much trouble and litigation), each proprietor would take care to prevent any more families settling on his estate-besides many proprietors have their estates in large grazing farms, quite free from population; and others, of late years-by justifiable or unjustifiable means-have got rid of their population so much so, that a system of taxation based on the numerical amount of the population on each estate, would be very unequal, and often very unjust.

But, by limiting the local tax, it is said, all this would be remedied; by this contrivance, the the densely-peopled estate will not be taxed more than it can bear, and the grazier and exterminator in the neighbourhood will be compelled to aid in the support of the poor.

But what should be the limit to the local tax? What the amount, which-whilst it would compel proprietors to give employment--would not, at the same time, by weighing too heavily on them, deter them from exertion.

Now, it must be remembered that the parts of the country where the limit would be most neededwhere, in fact, it could not be dispensed with-are those in which the value of land is very much depreciated; so that any rate based on the present valuation will be far higher than that represented by the proportion expressing it. In fact, property has been reduced, at least, twenty-five per cent.; so that 3s. in the £1, on the valuation, would be 4s. in the £1 in the value; and in the districts which are almost out of cultivation, of course much more-in some of these, 3s in the £1 is more than they could pay.

Assuming, then, 3s. in the £1 as the limit of the local taxation, and assuming that the sum required for the support of the poor in 1849 will be the same as that required in 1848, according to the first Annual Report of the Poor Law Commissioners for that year, we propose to submit the system of local taxation, with a rate in aid, to the test of figures, and ascertain what that rate in aid would probably amount to.

The total number of unions in Ireland are 231, of these there are 58 unions which, according to the Report of the Commissioners referred to, required a rate of more than 3s. in the £1, and in which, if the rate were limited to 3s., the proceeds would fall short of the sum required by £610,255. This sum should be raised by a rate in aid on the remaining 63 unions, and which-their valuation

amounting to £8,624,762—would require a rate of 1s. 5d. in the £1.

Again, by the addition of 1s. 5d. to the local taxation, the rate on 36 out of these 63 unions would be raised above the prescribed limit; on which, in consequence, the proceeds would fall short of the sum required by £96,515, which sum must be raised by an additional rate in aid of the remaining 27 unions; and, their valuation being £4,523,774, would require an additional rate of 54d. in the £1.

Hence, on this supposition, 94 unions would be taxed to the limit, and the remaining 27 to Is. 101d. in the £1.

Again, a necessary part of the local taxation is, the cost of the Poor Law establishment. The cost for 1848 amounted to about £540,000, being about £45,000 a month, and this cost would require a rate of 10d. in the £1, and hence, independent of the support of the poor of the union, the rate in these twenty-seven unions would necessarily be 2s. 84d. in the £1.; so that on the score of economy to the well circumstanced unions, this system would not be worth the additional trouble.

It may be said that 3s. in the £1. is too low a limit. Let us consider to what, one of 4s. in the £1. would reduce the rate in aid.

There are forty-one unions in Ireland which require for the support of the poor-law more than a rate of 4s. in the £1., and the limitation of the rate to this amount would cause a deficiency in the proceeds amounting to £373,825; this sum should be raised by a rate in aid on the remaining ninety unions, whose valuation amounts to £10,386,015, so that the rate in aid would be 9d. in the £1.

Again, the addition of 9d. to the local taxation would raise the rate on sixteen of these ninety unions to above 4s. in the £1., and create an addi. tional deficiency of £25,170, which should be raised by an additional rate in aid, off the remaining seventy-four unions, and their valuation being £8,691,070, would require a rate in aid, of about 3d.

Hence the rate required to aid a local tax limited to 4s. in the £1., would amount to 9 d., and, added to the establishment expenses, would produce 193d. which each of the seventy-four unions should bear, beside the cost of its own poor; in fact it would be more, as the expenses of management would be greatly increased by the multiplication of minute electoral divisions; so that, even on this supposition, the rate in aid would be by no means a trivial tax.

We do not suppose it necessary to urge the calculation further, and try the effect of a limiting tax of 5s. in the £1. on the rate in aid. In fact it is idle to suppose that 4s. in the £1. could be raised on the present valuation off the distressed districts, and, if it were insisted on, would have the effect of discouraging all exertion in them.

Putting out of view altogether for the present, the enormous expense and litigation annexed to the multiplication of minute electoral divisions, and a law of settlement for the pauper. What is the advantage of this system over that which would provide for the support of pauperism by a general tax?

How does the rate in aid differ in principle from

the general tax? If not in this, that the rate in aid is raised for the benefit of unions which do not contribute to it, and paid by unions, who, by no exertion, can in the least diminish its amount; whereas the general tax, varying with the number of persons relieved would be slightly affected by individual exertion.

The tendency of the local tax to stimulate the owners of minute electoral divisions to exertion, is the sole argument in its favour. Where proprietors are rich, and the flood of pauperism not overwhelming, it may lead to beneficial resultsresults which at least ought to follow from a better principle, and without the necessity for all this cumbrous and expensive machinery. Where capital is abundant, and labour cheap, it would not seem to require the stimulus of a heavy tax to compel the capitalist to employ the labourer.

Where proprietors are helpless, and pauperism overwhelming, the system admittedly will not work. In these cases it says, we will confine your poor to your estate-we will make you pay all you can afford to keep them from dying, 4s. in the pound, if possible, if not, 3s.—and we will compel your more fortunate neighbours to supply what may still be wanting. However, though we won't allow you to employ the paupers, we will by no means suffer them to be idle. We will employ them ourselves at breaking stones, for which we will charge the country ten pence in the pound. But, alas, this will not render the estate better able to pay 4s. in the pound, or tend in the least to diminish the amount of the rate in aid required from the rest of the county. Hence the benefit of this system thus extends only to those parts of Ireland where the proprietors are rich, or comparatively so, and where pauperism is confined to moderate limits-that is not one-third of Ireland. On the other hand, what are the advantages of a general tax over the system we have explained?

1st. A diminution in the expense of the machinery of the Poor Law, by getting rid of minute electoral divisions.

2d. The necessity of a law of settlement for the paupers would be obviated.

3d. All property in Ireland would be placed on the same level, and thus the distressed parts rendered as attractive to the capitalist as the richest and most prosperous.

As the stimulus given to the proprietor by the hope of diminishing the local tax is the cheval de bataille, of the former system, so the rendering the distressed districts of Ireland attractive to the capitalist is the strong point of this. The former claims credit for protecting from heavy taxation the rich unions of Ireland, whilst on the contrary, the hopes of the latter rest entirely on rendering the poorer ones self-supporting.

one of her Majesty's Sergeants-at-Law. Serjeant O'Brien said he was not aware such was the practice, and that the Solicitor-general was to oppose him. Mr. Henn-I cannot hear you or the Solicitor-general. In England, even Queen's counsel are not heard in the Master's offices.

Court Papers.

ORDERS IN CHANCERY SINCE 1843.

Dated the 18th April, 1844.

1. Whereas by an order, bearing date the 13th of July, 1843, it was referred to the Masters in ordinary of the Court of Chancery to reconsider the Schedule of fees allowed to the solicitors of the said Court, and it was directed that the Masters, in re-considering the same, should have regard to the schedule of fees proposed for adoption by the Barons of the Court of Exchequer, with a view to assimilate, so far as practicable, the rate of charge in each court: and the said Masters having made their report, bearing date the 3rd day of October, 1843, pursuant to the said order, and having therein submitted certain matters for consideration, his Lordship with such advice and assistance as aforesaid, did, by order, bearing date the 29th January, 1844, direct that the fee of three-pence per folio for copies of documents should continue to be allowed to the solicitors of the Court; and that no alteration should be made in certain items in the said report, and in the said order specified: and did further direct that said report should be confirmed in all other particulars, schedule of fees, pursuant to the said report and order: and and did thereby refer it to the said Masters to amend the the said Masters having, by their report, bearing date the 12th of April instant, certified that they had accordingly amended the said schedule of fees, and that they had annexed the same to their said report, and to which, as a part of said report, they thereby referred: it is ordered by his Lordship, with the advice and assistance of the Right Honorable the Master of the Rolls, that the said report be confirmed, and that the said schedule of fees thereunto annexed be, and the same is hereby approved of: and it is further ordered, that that the operation of the same shall commence and take effect 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 forth in the Appendix to the said general orders be, and the same is hereby rescinded, from and after the said 1st day of May, but to have full operation in all matters up to that day inclusive.

2. That whenever one of the Masters in ordinary of this Court shall, in pursuance of the 171st general order, deem it right to appoint a person guardian of the fortune of a minor without a receiver, and to give such person an allowance or poundage for his pains, such Master shall in no case allow such person any greater sum than two and a half per cent. on the sum to be received by him, and then subject to the direction of the Court.

is

acting over the estate of a minor or lunatic, from time to 3. That the Master may, in every case where a receiver time, after he has exercised the power given to him by the 172nd general order, make the like inquiry as to whether any, and what abatements or allowances should be made or

continued to the tenants, or any of them; and the better to enable the Master to make such inquiry, guardians, committees, and receivers shall receive and enter in a book, to be

MASTER HENN'S OFFICE.

IN RE MAHER, a Lunatic. Serjeant O'Brien appeared, and was about to apply to the Master, who said he could not hear

or allowances as the tenants shall think themselves entitled to make; and every such guardian, committee, or receiver shall, at the time of passing his annual accounts, or of proceeding before the Master upon any statement of facts in relation to other matters connected with the estate, submit such claims, with his opinion thereon, to the Master, and the Master shall then examine into the justice of such claims, and shall by a certificate to be signed by him, authorise the receiver, or guardian, or committee, to make such abate ments or allowances to the tenants whom he shall therein

in the same book, and signed by the Master in Ordinary, or his clerk.

10. That all orders that shall be made by the Taxing Master shall be drawn up in a short form, and shall be signed by the Taxing Master, and entered by his clerk in a book to be called the "Taxing Master's Order Book," to be kept

4. That all general orders of the Court, which relate to the taxation of costs, or any proceedings before the Masters in Ordinary in relation thereto, shall, so far as they may be applicable, be appled to the taxation of costs, and all proceedings before the Taxing Master in connexion therewith. 5. That the respective Masters in Ordinary shall, on or before the first day of November next, cause all bills of costs which have been or shall be lodged in their offices before the said first day of November next, pursuant to the 160th general order of the Court, to be transferred to the office of the Taxing Master; and that on and after that day, all bill of costs shall be lodged in the office of the Taxing Master, in the same manner and subject to the same regulations as are specified in the 160th and 161st general orders of the Court, now in force in relation to bills of costs now directed to be lodged in the office of the Masters in Ordinary.

6. That all bills of costs which, by any decree or order, have been referred for taxation to any Masters in Ordinary, who shall not have certified the costs due thereon before the first day of November next, are hereby transferred to the Taxing Master, and that if any bills of costs have been proceeded with before the said first day of November, the Taxing Master shall be at liberty to adopt the whole, or such part as he shall think fit, of the proceedings which have taken place before the transfer thereof to him.

7. That in cases where the accounts of any trustee, execu tor, administrator, consignee, or committee, shall consist in part of any bills of costs, and in cases of any proceedings under any general order, whereby the Master in Ordinary is at liberty to award and tax the costs of any proceedings before him, the Master in Ordinary, to whom it may be referred to take such account, or before whom any such proceedings may take place, shall be at liberty to request the Taxing Master to tax and settle such bills of costs; and the Taxing Master, on receiving such request, shall proceed to tax such bills, and shall have the same powers as if the same had been referred to him by the Court, and shall certify the amount due thereon to the Master in Ordinary at whose request the same were taxed.

8. That if upon the taxation of any bill of costs it shall

appear to the Taxing Master, that for the purpose of duly taxing the same, it is necessary to inspect any books, papers, or proceedings relating to the cause or matter which shall be in the office of any Master in Ordinary, the Taxing Master shall be at liberty to request the Master in Ordinary having any such book, paper, or proceedings in his office, to cause the same to be transmitted to the office of the Taxing Master, and also to request any Master in Ordinary to certify any proceedings in his office which may be comprised in a bill of costs under taxation; and in that case the Master in Ordinary, when and so soon and at and for such times as the due transaction of the business in his own office will permit, shall direct such books, papers, and documents to be transmitted to the office of the Taxing Master, for his use during the taxation, and shall certify the proceedings which have taken place in his office, according to the request of the Taxing Master, and after the costs, in respect of which such request of the Taxing Master was made, shall have been certified, the Taxing Master shall cause the same books, papers, and documents, which have been transmitted to his office, to be returned to the office of the Master in Ordinary by whom they were transmitted.

9. That when any paper or document shall be transmitted from the office of a Master in Ordinary to the office of the Taxing Master, the Taxing Master, or his clerk, shall sign a receipt therefor in the book of the Master in Ordinary; and that when any such paper or document shall be returned from the office of the Taxing Master to the office of the Master in Ordinary, an entry of such return shall be made

same is issued, shall be marked by the Taxing Master's clerk in this form, "Entered A. B. ;" and each party shall be at liberty to inspect, during office hours, the entry of all such orders without fee or charge.

11. That all orders of the Taxing Master requiring any person to do any act hereby ordered, shall state the time, or the time after service of the order, within which such act is to be done; and upon the copy of the order which shall be served upon the party required to obey the same, there shall be endorsed a memorandum in the words, or to the effect of that directed by the 104th general order of the Court, with respect to all such orders issued by the Court.

12. That an office copy of every decree or order, whereby any costs are directed to be paid, shall be lodged in the office of the Taxing Master before he shall proceed with the taxation of such costs; and the solicitor lodging such copy shall be answerable that it is a correct copy and also every application for the taxation of costs, pursuant to the 165th general order, and the undertaking therein mentioned, shall be lodged in his office.

EDWARD B. SUGDEN, C. F. BLACKBURNE, M. R. Dated 13th March, 1846. Whereas by an Act of Parliament made and passed in the Session of Parliament held in the 8th & 9th years of the reign of Her present Majesty, intituled "An act to alter and amend an act passed in the third and fourth year of the reign of Her present Majesty Queen Victoria, intituled "An act to enable the owners of settled estates to defray it was amongst other things enacted, that, for simplifying 'the expenses of draining the same by way of mortgage,' inexpensive, it should be lawful for the Lord High Chancelthe proceedings under the said act, and rendering the same lor, with the assistance of the Master of the Rolls, from time to time to make such orders and provision as he might think proper for the facilitating the mode of application to the court, and of the proceedings before the Master or otherwise and whereas the right honorable Sir Edward Burtenshaw Sugden, Lord High Chancellor of Ireland, has with the assistance of the right honorable Thomas Berry Cusack

Smith, Master of the Rolls, and for the purpose in the said

act mentioned, thought proper to make the following orders High Chancellor, with the assistance of the Master of the and provisions. Now, therefore, it is ordered by the Lord Rolls, that all applications made to this court pursuant to the said act, and all proceedings to be had thereunder, shall be made and conducted in the manner directed by the several orders and provisions hereiu-after set forth; viz.—

I.

Any person entitled to land within the meaning of the said act, may present to the Lord Chancellor a petition in the form herein-after set forth, with such variations as the nature and circumstances of the case may require.

(Form of petition.) In the matter of

and

In the matter of the act (8 & 9 Vict. c. 56), &c. To the right honorable the Lord Chancellor. The humble petition of A. B. Shweth-That the lands herein-after mentioned, viz. [&c. &c. &c.] are now vested in your petitioner as tenant for life [or otherwise in some other character described in the act], and that your petitioner claims to be entitled to make permanent improvements in the said lands, by such means as are in the said act mentioned, and to cause the expense of making the same to be made a charge on the inheritance of the said lands under the provisions of the said act.

That the said lands are in the actual occupation of C. D. who hath consented in writing to this application. Your petitioner therefore prays, that your petitioner may be at liberty to make permanent improvements in the