THIRD REPORT ON THE CONDITION OF THE POORER CLASSES IN IRELAND.

THE Irish Poor-Law Commissioners have published their Third Report ; which is devoted principally to an exposition of their plan for the diminution of pauperism in Ireland, founded on the immense mass of evidence given in the two previous Reports. The Commissioners set out with stating some important facts, quite sufficient to account for the misery in which the bulk of the population is involved. Referring to some tables in the Appendix, they say " It appears that in Great Britain the agricultural families constitute little more than a fourth, while in Ireland they constitute about two-thirds of the whole population ; that there were in Great Britain, in 1831, 1,055,982 agricultural labourers, in Ireland 1,131,715; although the cultivated land of Great

Britain amounts to about 34,250,000 acres, and that of Ireland about 14,600,000.

" We thus find that there are in Ireland about five agricultural labourers for every two that there are for the same quantity of land in Great Britain. "It further appears, that the agricultural produce of Great Britain is more than four times that of Ireland ; that agricultural wages vary from fid. to is. a day ; that the average of the country in general is about 81d.; and that the earnings of the labourers come, on an average of the whole class, to from 2s. to 2s. 6(1. a week, or thereabouts, for the year round.

" Thus circumstanced, it is impossible for the able-bodied, in general, to provide against sickness or the temporary absence of employment, or against old age or the destitution of their widows and children, in the contingent event of their own premature decease.

" A great portion of them are insufficiently provided at any time with the commonest necessaries of life. Their habitations are wretched hovels, several of a family sleep together upon straw or upon the bare ground, sometimes with a blanket, sometimes even without so much to cover them; their food Coraplenty consists of dry potatoes, and with these they are at times so scantily sup

plied as to be obliged to stint themselves to one spare meal in the day. There are even instances ofpereons being driven by hunger to seek sustenance in wild herbs. They sometimes get a herring, or a little milk, but they never get meat, except at Christmas, Easter, or Shrovetide. " Some go in search of employment to Great Britain during the harvest, ethers wander through Ireland with the same view. " The wives and children of niany are occasionally obliged to beg; they do I0 reluctantly, and with shame, and in general go to a distance from home that they may not be known. " Mendicancy, too, is the sole resource of the aged and impotent of the poorer classes in general, when children or relatives are unable to support them. To it, therefore, crowds are driven for the means of existence, and the knowledge that sin+ is the fact leads to an indiscriminate giving of alms, which encourages idleness, imposture, and general crime."

• C • • " We have shown that the earnings of the agricultural labourers are, on an average, from 2s. to 2s. 6d. a week, or thereabouts. Wretched as these are, they yet seem to afford to the Irish labourer as great a share of the produce he raises as falls in Great Britain to the labourer there. For as the Irish labourers exceed the British in number, and the produce of Great Britain exceeds that of Ireland by three-fourths, if a proportional share of the produce of each country were given to the labourers of each there would be more than four times as much for the British labourer as for the Irish ; and we understand that the earnings of an agricultural labourer in Great Britain average from Bs. to 10s. a week, while in Ireland they average from 2s. to 2s. 6d., or thereabouts, if spread over the year." Under these circumstances, the Commissioners, observe, that to give the Irish labourer as much of the produce of the soil us the English labourer receives, would have the effect of throwing land entirely out of cultivation.

The Report then proceeds to mention the various remedies which have been suggested; and first the proposition to establish in Ireland a law similar to the new English Poor-law. Serious objections are urged against this plan; and it is especially stated that the workhouse

system could not be carried into operation in Ireland ; as the unemployed labourers with their families during thirty weeks of the year are

no fewer than 2,383,000, and the expense of supporting them for that period would be 5,000,0001., and the cost of erecting thei necessary workhouses 4,000,000/. while the whole rental of Ireland exclusive of towns is only 10,000,00ot per annum ; the net income being 6,000,0001.;

the public revenue 4,000,000/. It is admitted, however, that the ablebodied Irishmen would endure any misery in preference to a work house life • and the Commissioners would recommend the adoption of the English plan, provided they could, as in England, offer out-of-door work as an alternative. But out-of-door work is not to be had in Ireland. The farmers cannot be compelled to take more men than they

want ; and as to a labour rate, enforced by law, that is deemed impracticable.

"If Magistrates or other local authorities were empowered to frame a scale of wages or allowances so as to secure to each labourer a certain sum by the week, we do not think they could, with safety to their persons amid property, fix a less sum than would be equal to the highest rate of wages preexisting in the disti ict for.which they were required to act ; nor would any thing less enable the labourer to support himself and his family upon such food, with such clothing, ant in such dwellings, as any person undertaking to:provide permanently for human beings in a civilized country eould say they ought to be satisfied with. It would therefore, we think, be necessary to fix different scales of wages or allowances, which would average for the whole of Ireland about 4s. 6d a week. This would be to double the present earnings of the body of labourers; and these appear, by the third table annexed, to amount to about 6,800,000/. a year. The additional charge for labour would therefore conic to about that sum."

The tenantry are utterly unable to bear such a burden, and it would fall -upon the land.

" Now the rental of the country at present goes to feed commerce, to give employment directly or indirectly to profitable labourers, and to keep society in a healthy state. If any considerable portion of it were devoted to the support of unprofitable labourers, it would be in a great degree consumed without being reproduced, commerce must decay, and the demand for agricultural produce and all commodities (save potatoes and coarse clothing), muss immediately contract ; rents must theiefore diminish, while the number of persons out of em ployment and in need of support must increase, and general ruin be the result."

As a proof that such apprehensions are not visionary, the Commissioners refer to the case of Cholesbury in Berkshire ; where the landlords gave up their tents, the farmers their tenancies, and the clergyman his glebe arid tithes, in consequence of the enormous increase of the Poor-rates, occasioned by the vicious system of charging the land indefinitely with the support of the pauper population. They therefore decide without hesitation against establishing in Ireland the system of "parochial employment" or "out-door-relief." The most effectual means of giving permanent and extensive relief, the Commissioners are of opinion, may be found in Emigration " Considering the redundancy of labour which now exists in Ireland, how earnings are kept down by it, what misery is thus produced, and what imecurity of liberty, property, and life ensues, we are satisfied that enactments calculated to promote the improvement of the country, and so to extend the demand for free and profitable labour, should make essential parts of any law for ameliorating the condition of the poor. And, for the same reasons, while we feel that relief should be provided for the impotent, we consider it due to the whole community, and to the labouring class in particular, that such of the Ile-bodied as may still be unable to find free and profitable employment in Ireland, should be secured support only through emigration, or as a preliminary to it. In saying this, we mean that those who desire to emigrate should be furnished with the means of doing so in safety, and with intermediate support when they stand in need of it, at emiration depots. " It is thus, and thus only, that the market of labour in Ireland can be relieved from the weight that is now upon it, or the labourer be raised from his present prostrate state. Nor can we hope, in the mean time, to see such a degree of content, or of peace and order established, as can alone encourage enterprise, or draw the overflowing capital of England to those commercial undertakings in Ireland for which the country in general, if pacified, would afford so wide and so promising a field.". It is asserted as an indisputable fact, that the feelings of the Irish pauper population are decidedly in favour of emigration. But the cost

of emigrating is more than a labourer with a family at 2s. 6d. a week

Wages can hear ; and therefore very few of the most wretched do attempt to leave the country. In proof of the desire of the labouring classes in Ireland to better their condition by emigrating, very ample extracts are given from the Reports of the Assistant Commissioners. We subjoin only a few of the more striking points.

Sligo.—" Many would embark if a free passage were offered td them, especially those who bad previously turned their thoughts to the matter. Mr. Fenton, of Sligo, some time ago chartered a vessel to convey emigrants to New South Wales, and the applications from persons desirous to go were innumerable. The unmarried of both sexes would be the most inclined to emigrate, but more especially the men. Leitrim.—" Emigration has been very considerable among all classes of late years ; many persons possessed of capital have gone after the expiration of old leases of farms held by them at a low rent, and of which they could not expect a renewal on the same profitable terms. One of this description (Mr. West) carried with him 70001. There are also among the emigrants many sons of small farmers of four or five acres, who saw no chance of their earning a livelihood here. I have known such persons to embarrass their parents very much by inducing them to dispose of stock to forward their purpose ; but it ma fair to add, that they have in several instances made remittances to their parents, and have besides enabled Rome of their brothers and sisters to follow them to the Colanies.—(Dr. Duke.)

" Reverend Mr. Geraghty, Parish Priest, speaks of the great eagerness that exists among those who have emigrated to have the other members of their family follow them. It often happens that after they have been some time in America they pay the passage of their fathers or brothers in some homewardbound vessel, and then write to Ireland, mentioning the port to which they nmst proceed for embarkation. I am convinced,' continues the Reverend Mr. Geraghty, ' that one-third of the entire population of my parish would start immediately if they had a free passage offered to them.' Dublin County.—" Fur some years the emigration of labourers and small farmers has been considerable, but, unfortunately for Ireland, they have gene.. rally been the most industrious, well-behaved, and, in most cases, the most moneyed of their class; leaving the worst and all the riff-raff as an increased burden on the country. They have emigrated, some from want of employment or other means of subsistence at Lome, others from the hope of considerably improving their condition, excited by the success of their relatives and friends who had emigrated a few years before, and who had in many cases assisted them to join them by paying them their passage out.

_Kilkenny County.—" In general very satisfactory accounts have been received from those who have gone out. Some who proceeded alone have made remittances to enable their families to join them; and I know one man, a cottier, who, after having remained in America only two years, has recently returned, bringing with him a sum of 240/.—(51r. Fitzpatrick.) No man that has any other way of obtaining a livelihood would be likely to undertake a farnt here.—(Mr. al'Evoy.) It is estimated by the majority of the witnesses that it would require the removal of at least one-fourth of the able-bodied male population to give constant employment to the remainder at 10d. a day.

Leinster.—" Many who have hitherto forborne to emigrate would now be glad to do so if a free passage were offered to them, so great is the want of employment and poverty consequent on the great increase of population. " Small farmers and the best kind of labourers are the classes of persons from which the principal emigration has taken place. Mr. Sutherau thinks that the Roman Catholics emigrated from distress and the Protestants from the distracted state of the country. The other witneses say that the great majority of emigrants were Roman Catholics, who went away fronx distress and high rents, but more especially from not being able to procure other farms when ejected from those they held. Large farmers do not emigrate. " If a free passage to America were offered, almost all the labourers would go—old, young, married, and single.—( All. ) If such means were offered for emigrating, labour wouline T hafare the cud of a month.— (James Sinuot.) There has not been sufficient emigiation in any way to affect the price of labour. In order to raise the price of labour, it would be necessary to remove nearly one•half the labourers. Nearly every man works his own land, and dues not employ much labour.—( Daly, Welch, Stack.)

"

'If a free passage to America were offered, I think many would accept it. I am doubtful whether many would not go who ate the best to keep at hanie—I mean industrious farmers with some capital. I think those who have felt the difficulties of life would be most ready to go. Young people are often full of hope, even with bad prospects.'— (Mr. Miles.)

Limerick County.—" Mr. Brown says, f.ast year a considerable number of Palatines emigrated to Amer lea. The Palatines were originally German Protestants, settlers brought in, I believe, in Queen Anne's time, and planted in villages in various parts of the country, with leaes of land. They continue, to this day, a distinct body from the Irish population around them, and live principally in their own hamlets, and not often intermarrying with their neighbours. I believe that a considerable number of these people emigrated because they found they could not take land from which other tenants hail been ejected without incurring considerable danger; and that the principal reason of their emigration was this feeling of insecurity. However, very few substantial farmers leave the country.'

" If a free passage to America were offered, a great many would accept of it ; young unmarried persons of both sexes would be most anxious to go.—(Mr. Bennett.) Few would refuse the offer. Thomas Buckley, a cooper, says, have eleven brothers and sisters, and if they bad the means to emigrate they would not stop another day here.' Widerford County.—" If a free passage to America were afforded, it is said there are scarcely any who have not constant employment but would accept

(Thomas Sullivan.) It is the general opinion that young unmarried! plea both sexes would be glad to accept the offer. Mr. Duckett says, 'a landlora here paid the expenses of emigration to America of many of his labourers and small farmers, arid none refused.' Armagh. —" Since the spinning-trade has failed, within the last twelve years, many girls have gone, and by all accounts have done well. Servant-girls get six or eight dollars a month in Quebec, Montreal, and St. John's.—(Same witness.) .Down.—" The year before last a great many emigrated from Down ; those principally emigrate who are able to pay their way. Some time ago people used to sell their little farms and go, but now they are more reluctant to part with their little holdings. Dan Kean went a couple of years ago, and is doing well near New York ; he wrote for his brother, and promised to remit money fur his passage if he would go over ; so the brother wrote over that he would go, but the same

evening, after he put the letter in the post, he met a girl on his way home, and married her.—(Morgan.) Upon the question Whether many would now emigrate, if a free passage to America were given them, who have hitherto for borne to do so ? ' William Rowan answered, 'Several would, because their pricikges are infringed upon as Protestants." 1 would for one.'—(Thomas Rowan.) Hogan explained the circumstance in this way, 'that until lately the Roman Catholics got no leases of land, but the Protestants had good ones; and when their leases were falling in now, the landlords were raising the rent on them as well as on the Roman Catholics; so that they now were not better off than the Roman Catholics, and may be some of them did not like that, and went away. There is an impression among them that when they get a free passage to America they are under a kind of bondage, and are not set at liberty' Out, it they were assured that upon landing they would be under no restraint, numbers would be glad: to go. Young women especially would be anxious to go, because their employment is entirely at an end by the iutroduction of spin

uing machinery. As it is, some of them have lately gone. Some young wearier' also go to England, and get into service. The reason given why many labourers did not emigrate %%al, that they cannot affard to pay fur the passage; they scrape together as much as carries them to England, but have not the means of paying for the lung passage. They would not like to go to Canada; the aecounta that have spread among them Iitate that Canada iv too crowded, but they hear good stories from Kentucky.' " Upon the question being put (to some of the peaaantry in Monaghan) Whether, a free passage to America being offered, many would accept of it who have hitherto forborne to emigrate ? there was a general exclamation, ' We would all go : there would be more work then than win her.' The Reverend Mr. M.Mahon, Parish Priest, being appealed to, said he thought vast numbers would A great many young women have gone, and ate doing well. I know tale ease of a gill who went out a short time biuce, and take has 24s. a mouth iu New York. "—(Mr. Watson.)

Having given this evidence of the geneial wish to emigrate, the Commissioners proceed to suggest other modes of betterieg the con dition of the Irish populatires They lay gt eat stress on improving the land. They recommend that a Board of Improvement shall be for mud mith a view to effect the recovery of bog and mountainous diatacts in Ireland, of which there are about live of English acres certainly reclaimable ; and then they offer the following suggestions, for carrying their plan into effect.

Commissioners appointed by the Board of Improvement should have powers to survey and " partition" all %%este lands ; but any parties ob jecting to the issuing of such a Commission might file objections with the Secretary of the Board, which should be heard and disposed of by a Court of Review, to consist of any two of the Judges of the King's Bench, Common Pleas, or Exchequer. It is proposed that a certain

portion of " each waste" shall be made over to the Board of Works in Ireland in trust for the public ; the produce of which is to defray the

charge of drains, roads, and costs of survey and partition. It is also

proposed that each proprietor may let his allotment for a term of sixtyone years, or sell it to parties who contract to drain and bring it into

cultivation ; such leases and sales being subject to the approbation of the Board of Improvement. Some minor directions respecting the enclosure and improvement of waste lands are added ; and then the Commissioners proceed to state their propositions respecting lands already in cultivation. The want of draining is almost universal in Ireland ' • and the Commissioners suggest that the provisions of an act obtained in 1831, by Mr. Moat: OTERRALL, for removing obstructions in rivers and raising embankments, should be brought into general operation, and incorporated with the English Sewers Act ; by which means, all lands would be " kept duly drained and fenced, under the direction of a competent autholity." The duties of the Board of Improvement and of the Board of Works with respect to the draining

and fencing of lands are then pointed out. The expense of these improvements is to be defrayed by a rate, to be imposed, after certain forms have been gone through, by the local Commissioners. figured into a Court for that purpose, and a Jury. The Board of Maks to be authorized to advaoce money upon a rate so imposed, whenever such rate shall amount to live per cent, of the whole estimated cost of the iaprovements resolved upon by the Corn inis,ioners. The noes are to be paid by the occupying tenant, who is to recover it from his immediate landlord, whether the latter beehe toner of the property or only a middle-num ; but on the termination el existing leases, the late is to fall on the head landlord ; who, however, is to have the power of re deeming it. As an ad! it means of carrying these Ate:ohm,. into effect, it is proposed that the funds Doe placed ut the disposal of the Board of AVorks shall be considerably increased. This will nut throw any burden un the public, as the interest received for Items made by the Board of Works is much higher thaa the ieterest OH the Eeele quer Bills width they are authorized to issue. Thus, the outlay of the Board of Works has not only benefited Ireland, but has been silvantageous to the revenue.

The Local Commissioners and a Jury in sessions assembled ere to have power to remove all cabins which are nuisances and calculated to generate disease ; and to provide the inmates with more healthy abodes, partly at the cost of the landlords, and partly of the district. A certain portion of wasteland is to be added to the cottages of the tenants who may be removed.

The ignorance of those occupiers of land wito do the work of it themselves is deplorable : it is recommended that an Agricultural Model Sebool be established, with District Schools, for the instruction of the cottier. Temints for life are to be authorized to grant leases for thirty-one years, and to charge the property with sums laid out On lasting imp' oremeats.

Part of the duties of Grand Juries to be taken from thein and transferred to Fiscal Boards, to be elected by qualified persons in a manner prescribed in the Report. These riseal Boards are to possess the powers hitherto held by the Grand Juries for taxing the district for the cost of public works and improvements ; and in addition, they may levy a rate for the support of Agricultural Schools.

The Commissioners repudiate the notion that England is injured by the influx of Irish wheat ; and justly remark, that if we refuse to admit the produce of Ireland, English manufactures could not find their way into that country. English and Irish agriculturists and labourers should not look upon themselves as rivals, but as fellow labourers in the same cause—as " partners in the joint-stock company. of the empire." The Commissioners also deny that England is injured by the immigration of Irish labourers : on the contrary, Englishmen are benefited by it, as the Irishmen supply a drficiency of labour,—" they keep work going, not wages down "—an assertion which is proved by the fact that wages are highest where Irish immigrants are most numerous. The trade, manufactures, fisheries, and mining of Ireland, are briefly alluded to ; and the want of capital caused by the disturbed state of the country is mentioned ; but the Commissioners abstain from dwelling on these subjects. Measures for the direct relief of the Poor are then suggested. After alluding to the inadequate means derived from voluntary contributions, the Commissioners say " Upon the best consideration which we have been able to give to the whole subject, we think that a legal provision should be made and rates levied as hereinafter mentioned, fur the relief and support of incurable as well as curable lunatics, of idiots, epileptic persons, cripples, deaf and dumb, and blind poor, and all who labour under permanent bodily infirmities—such relief and support to be aff ilded within the walls of public institutions; also for the relief of the sick pour iu hospitals, infirmaries, and convalescent establishments, or by extern attend owe and a supply of food as well as medicine, where the persons to be relieved Sr not in a state to be removed from home ; also for the purpose of emigration, for the support of penitentiaries to which vagrants may be sent, and for tuition:trance of deserted children; also towards the relief of aged and infirm persons, of orphans, of helpless willows with young children, of the families of sick persons, and of casual destitution."

To carry this plan into effect, the appointment of Commissioners, and of Assistant Commissioners, as under the English Act, is recommended ; the Assistant Commissioners to divide Ireland into Relief Districts, and to report to the Commissioners the names and property of the several proprietors of houses and lands in each district, and the occupiersof them, witli their annual value ; such report to be open for a stated period to public inspection, and all objections to be heard and determined in the Assistant B wristers' Courts, except thee& which are appealed against dill'.

within a given time, and which are to be finally disposed of in the Court of Review. Local Boards of Guardians to be elected by proprietors, lessees, and occupiers, who are the rate-payers ; these Boards to have the control of all institutions for the relief of the poor within their district. If any district shall refuse to elect a Board of Guardians, the Poor-law Commissioners are to have the power of appointing Assistant Commissioners, with suitable salaries, to perform the duties of the Board; such salaries to be paid out of a rate levied on the district.

'1'he cost of maintaining the blind, deaf and dumb, and lunatic poor, of providing depots for emigrants and penitentiaries for vagrants, is to be defrayed by a maimed rate on the whole of Ireland, to be levied by the Board of Guardians in each particular district, according as it is apportioned by the Commissioners. hospitals, infirmaries, and dispensaries to be established in every district ; and to be maintained by a district assessment.

With regard to the Emigration Fund, it is proposed that one half shall be paid out of the public revenue

" And, considering the particular benefit which Ireland will derive from it, and especially those landlords whose estates may thus be relieved from a starving population, we propose that the other half he defrayed partly by the national rate, and pattly by owners of the lands from which the emigrants remove, or from ithich they may have been ejected within the preceding twelve mouths, provided that they previously resided thereupon for a periorl of three years. We also propose that lessees who shall have sublet to the emigrants shall be considered the landlords liable to the ellarge ; and that the contribution thus payable by the landlord shall he added to the portion of the national late allocated to cads district ; anal that the district at large in case of non-payment by the landlord, shall be answerable for it. We are of? opinion, however, that the

coieribut• from landloods should be requited only with reference to tenants in rural districts, and nut from the landlords of teuants in market. towns ; we therefore propose that the national rate shall bear the full half of the expense Mesas rat by the emigiatioa of the latter class."

It is also proposed,

" That the Poor. law Commisdoners sli.d1 be authorized to borrow monies from the Exchequer Bills Commissioners of the United Kingdom, fondle pt it poses a emigration, or for defraying the expenses of any buildings that they. may think necessary to have erected iii Ireland, and to secure the repayment thereof by a charge ripen the national rate."

The Poor-lass' Commissioner are to make arrangements with the 'elurlial office for sending poor persons, passage free, to British colonies whither convicts are nut sent

" We propose, too, that the means of emigration shall he provided for the destitute of every class and ile-cription who are tit subjects fur emigration ; that (l . pins shall bc established, w here all who desire to emigrate may be received in the way we shall mention ; that those who are tit Mr emigration be there selected for the purpose, and that those who are not thall be provided for uuder the directions of the Poot-law Commissioners."

It is suggested that the laws relating to vagrancy should be altered

" At present persons convicted of vagrancy may be transported for seven )'eats ; our recommendation is, that penitentiaries shall be established, to which vagrauts, when taken tip, shall be sent ; that they be charged with the vagrancy before the next Quarter-sessions, and, if convicted, shall be removed as free lakuurers to such colony, not penal, as shall be appointed fur them by the Colonial Department ; but that the wages of all able•bodied adults amongst them shall be attached in the colony until the expenses of their passage be defrayed, arid that those who may be unfit for removal to a colony shall remain for such time in the penitentiary, and be there kept to such work as the Court shall by law be authorized to appoint."

The Commissioners propose to establish a Loan Fund in each district, to make advances to poor people on reasonable terms.

An alteration and extension of the Act for preventing Contagious Diseases in Ireland is recommended, so as to provide places for the reception and correetion;of vagabonds and idle persons who may I:e apprehended by order of the Alagistrates, and of foundlings until they are of an age to be apprenticed and to emigrate; the expense to be defrayed by local assessments, and the powers of the act to be transferred from Vestries to the Boards of Guardians. The Commissioners are agreed that provision should be made for the aged and infirm, orphans, helpless widows with young children, and destitute persons in general; but they differ as to the means of so.,.% doing. Some think that the funds should be wholly provided by the public, others that a part of the necessary expense should be defrayed

by private associations aided by the public. The majority think that the latter plan should be tried first. The mode in which the rates are to be paid is thus stated

" The rate should be charged as follows ; that is to say, one-third on the occupier of each house or tenement of land above the value of .51., in respect of his occupation, the remaining two-thirds in respect of the beneficial interest therein ; the whole to be payable in the first instance by the occupier, who, if he be not tine proprietor, shall be reprised as to the two thirds payable in respect of the beneficial interest as follows; • that is to say, if the rate be Is. in the pound on the annual value, he shall be entitled to deduct 8d in the pound bum whatever rent be pays to his immediate landlord; and if such landlord be a lessee, he shall be entitled to deduct the like poundage front any rent which may be payable by him, and so upward where there are several lessees. Wt.' further, however, recommend, that if the immediate occupier be a tenant at will from year to year, and hold a tenement of less value than 51. a year, ire shall be entitled to deduct the whole rate from his own immediate liadlordi

who shall not be entitled to deduct the 4d. in the pound, payable in respect of the occupation from the person, if any, under whom he may hold."

The difficulty of getting at personal property has induced the Commissioners to charge the land in the first instance with the payment of the rate— having, however, (they add) had reason to believe that the landed property of Ireland was so deeply ineumbered that a rate of any great extent would absorb the whole income of some of the nominal proprietors, if tiny were to hear the entire charge, we thought it right to communicate with the Masters in the Court of Chancery upon the subject ; and from the facts which they stated to us, it appears that the average rent of land is under lf 2s. tid. the Irish aere, being equal to about 14s. the English; that the gross landed rental of Ireland am. ttttt ta to less than 10,000,0001. ; that expenses and losses cannot be taken at has than 10 per cent. ; nor the annuities and the interest of eharges payable out of land et less than 3,000,0001. a year; so that the total net anomie, as already stated, is less thau 6,000,0001.

Under these circumstances, they propose to Charge the incumbrancers with a proportion of the rate,—on the principle that the security of their investments is bound up in the productiveness of the land and the peace of the country, both of which the measure is calculated so eminently to promote. It is therefore proposed, that the mortgager shall deduct the due proportion of the rate from the payment to his creditor.

The original rate is never to be increased by more than one-fifth, unless for the purpose of emigration, save by Act of Parliament.

The Commissioners are to exercise a general superintendence over voluntary associations for the relief of the poor, and to lend money for the building of mendicity and almshouses out of the national rate ; the money. so advanced not to be repaid as long as the almshouses are maintained by voluntary subscriptions.

The concluding passages of the Report are devoted to some general observations on the condition of the Irish population. The intemperate use of ardent spirits is described as the source of much misery; but the increase of the duty is not recommended ; though the Commissioners appear to think that dram-shops should be closed on Sundays, and that persons having grocers' licences should not be allowed to retail spirits.

It is suggested that the powers of the Board of Charitable Bequests —which now consists of all the Irish hierarchy, the twelve Judges, and many others, and is therefore too numerous to be efficient—should be transferred to the Poor-law Commissioners.

A plan is proposed for purchasing the whole Tithe Composition of Ireland ; which, at sixteen years' purchase, is estimated at 10,640,000/. It is stated that a Government annuity of 352,000/. would sell for that sum; but the amount of the tithe composition is annually 665,000/. ; therefore, if the Government vested the tithe property in the Poor-law Commissioners, the latter would be able to repay the public the 354000/. a year, and have :3143,0001. of annual surplus, to be devoted to the improvement of Ireland ; while the 10,640,0001. might be invested in remit charges em Irish property, which would tend to reduce the interest of money.

SOME! quotations are given from the Report of Mr. Lewis on the operation of the English Roor-law, to prove that, owing to the want of foresight and prudence,the condition of the Irish labourer in England is not much improved by the higher wages he obtains in this country, and to enforce the necessity :put advantage of treating him with kindness. Were the higher classesto take more interest in the wehfirre of their humble brethren in Ireland, and were absentee landlords more careful in the selection of agents, a rapid improvement would be effacted in the habits and character of the Irish poor.

The Report is signed by Dr. Muddy the Archbishop of Dublin, Dr. Murray the Catholic Archbishop, Lord Killeen, and by James Carlile, F. Hort, John Corrie, J. W. L. Naper, W. B. Wrightson, A. It. Blake, and J. E. Bicheno.