4() FURTHER A. CCOU NTS RELATING TO THE Appendix ( A.)— continued. DIOCESES OF CORK AND Ross— continued. An Account of the Annual Value of the several Benefices, as certified to the Board of First Fruits in Ireland, under the Acts of 43 and 48 Geo. 3, for Loan or Gift of Money to assist Incumbent in erecting a Glebe House; together with a Statement of the number and extent of Parishes comprized therein, and whether such Parishes are contiguous or otherwise, • whenever a benefice consisted of an union of two or more parishes; and also stating, whether such union has been formed by act of Council or episcopally, and at what period. PRELIMINARY OBSERVATIONS. THE following Returns of the yearly values of these parishes at the time when the Glebe Houses were erected and finished, gives a very erroneous statement of the present incomes of the incumbents thereof;. the values of such parishes, as well as others, having fallen from 40 I. to 601, percent since the year 1813, insomuch that the payment of instalments of loans from the First Fruits, press heavily on incumbents. I have been well assured, that a benefice considered as the best in these dioceses, does not now produce more than 8001, a year, though situated within four miles of the city of Cork. The Board never make a loan or gift for building a glebe house to a greater amount than two years income of the single parish whereon such glebe house is to be erected, excepting parishes under 100 /. a year, and unions by act of Council; and no union by act of Council has been formed within these dioceses since the passing of the Acts of the 43d and 48th Geo. 3. / PARISHES. Yearly Value at the times of respective Loaus. OBSERVATIONS. £. Murragh - 900 These are all single parishes, unconnected with Kinsale - 175 others, with the exception of Lislee ( in which is Kilmaloda - 1,263 included a very small tract of ground, called the Kilbrogan - 1,588 rectory of Kilsillagh) and Kilaconenagh. Sec Lislee - 600 N° 9. Timoleague - - - 522 Kilmocoinogue - 1,200 Tullagh - - - - - 600 Temple Michael de Duah - 300 Desertmore - 510 Dunderrau .... 400 Kilaconenagh - - - - 350 PERPETUAL CURACIES. Tracton Temple Martin ... Temple Bready Nohoval .... Murmullane - All under £. 100 per annum. On the glebes of these perpetual curacies, houses for the residence of the perpetual curates have been built by gifts from the Board of First Fruits, by whom the annual incomes of some of them have been augmented. Ail, Account of the Measures adopted by the Commissioners of First Fruits in Ireland, within the last twenty years, for effecting a more exact Valuation of the Benefices contributing thereto; and of including therein such Benefices as have not been valued for that purpose ; as far as concerns said dioceses. WHEN a beneficed clergyman proposes to build a glebe house, by the assistance of the Board, and has obtained his Diocesan's approbation of the measure, he presents a memorial to the Board, stating the annual value of the single parish whereon he proposes to build, and prays a loan and gift in proportion, which the Board generally grant on the representation contained in the memorial, sanc- tioned by the Bishop's name, without further inquiry at the time. But the loan is advanced by the Treasurer of the First Fruits by four instalments, the second and third of which are not paid until the expenditure of the preceding is certified by the Bishop ( who generally requires an affidavit of the fact), and the fourth instalment, together with the gift granted for the encouragement of building, are withheld until a certificate, under the Ordinary's authentic seal, is produced to the treasurer; by which not only the whole expenditure, the completion of the building, and its fitness for the residence of the Incumbent, are ascertained, but also the annual value of the parish ; which certificate the Ordinary never grants until the building has been inspected and examined by commissioners duly appointed and sworn, who from the examination of the Incumbent or others on oath, satisfy themselves of the value of the parish, of which value they duly make a return to the Bishop, who certifies accordingly. I do not know of, nor does there occur to me, a more effectual mode of ascertaining an exact valuation of such parishes; neither do I know on what authority the Board of First Fruits could obtain a knowledge of the annual value of parishes, other than those whereon Incumbents have built by their aid.