[74]. In Scotland the rate is divided equally between the landlord and tenant.

[75]. The author’s Report was presented to the house at the same time.

[76]. Then secretary of state for the home department, and leader in the house of commons.

[77]. The Report was accompanied by appendices containing important evidence on several of the points to which it referred; and in particular a communication from Mr. Stanley, on the extent of destitution among the poorer classes in Ireland, in which he shows that the estimate of the inquiry commissioners was founded on erroneous data.

[78]. The following estimate was prepared during the progress of the bill, and was printed by order of the house of lords.

Assuming that there will be a hundred unions, each having a workhouse capable of accommodating 800 persons, the paid officers, with their respective salaries in each union, may be stated as follows:—

Clerk of the unionfrom£60to80
Master and mistress of the workhouse 6080
Chaplains 5080
Medical officers and medicines 100150
Auditor 2030
Returning officer 1020
Collector 5070
Schoolmaster and schoolmistress 5080
Porter and assistant-porter 2030
Other assistants in the workhouse and union, say 30 30
£450to650

For the hundred unions, this would give a total expenditure in salaries of from 45,000l. to 65,000l. per annum; or say 55,000l. on an average.

In addition to the above, it may be further assumed, that on an average throughout the year the workhouses will be three parts full, and that the total cost of maintenance clothing bedding wear and tear &c., will amount to 1s. 6d. per head per week, which is equal to 3l. 18s., or say 4l. per head per annum; this will give an expenditure of 240,000l. per annum for maintenance &c., in the hundred unions: which added to the 55,000l. for salaries, will make a total charge of 295,000l. annually for the relief of the destitute, under the provisions of the bill.

The money for building the workhouses is to be advanced by government, free of interest for ten years; and is to be repaid by annual instalments of five per cent. The cost of the workhouses has been stated at 700,000l., but assuming it to amount to 1,000,000l., this would impose an additional charge of 50,000l. annually for the first twenty years (exclusive of the interest after the first ten years on the then residue of the principal), which, added to the above, makes an aggregate charge of 345,000l. per annum.—G. N.