3ET MO111 2/ J ON THE LOCAL TAXATION OF THE CITY OF DUBLIN. 137 quite disproportioned to his trust, the protestant chaplain, whose case is peculiarly ' Dr. deserving of consideration, and also the keeper of Smithfield penitentiary, whose Wl'liam ll'"' ty- labours and great merits entitle him to additional compensation. ' ' "" Do you consider the payments to the clerks of the pcace as being dispropor- ^ S^ ay) tionate ?—' The payments made to the clerks of the peace are not at all at the dis- cretion of the grand jury; they consist of fees regulated by Act of Parliament. I speak only of those officers who are paid by direct presentments from the grand jury, the amount of which is at their discretion. It appearing by the Act to which you have referred that the grand jury are directed to present any sum not exceeding such amount, do you consider that the grand jury have not a discretion to present such legal amount as they shall think lit and proper?— If it be only specified that the sums are not to exceed a certain amount, they certainly would appear to have some discretion; but it has never been usual to exercise it when a table of fees is so fixed bv law. Are those officers removable by the Court of King's Bench?— They are all removable by summary process for neglect or misconduct, with the exception of the gaolers, who are not removable by the court as they are in England. Are you acquainted with the duties and emoluments of the secretary to the grand jury, if so, will you state them ?— I have made myself acquainted with those duties, and can state that he has to attend the grand juries during their sittings four times in each year, and every day of sitting at least four hours on each day; he has to summon every jury, he has to summon the special committees, and all persons that are to attend before them ; he has to record all their proceedings, to examine and prepare all their presentments, and to keep an office open to the public during term, and both before and after term, for all persons applying for information ; he has also to furnish various returns, and for these duties he receives a salary of 150/. a year. Do you conceive the secretary to be responsible to the grand jury for the legality of every presentment laid before them ?— He always vouches for it; and when necessary, he always makes an investigation; and when the inquiry is made, he vouches w hether he has examined it or not. Are you aware whether that is the mode taken at present to ascertain the legality of the presentments?— If we compare one presentment sheet with another, it will appear upon examination that there are not perhaps ten presentments in one dif- ferent from the other: therefore the grand jury must by usage be well acquainted with the legality of the various presentments. What other emoluments docs he receive?— He receives for his trouble, in the collection of the Anna Liffev and in the wide- street tax, for both together 100/. half- yearly. Making 350/. in all?— Yes. How do you account for the compensation to those officers on account of the Anna Lift'ey tax continuing after the tax ceased ?— After the tax ceased there were arrears to be collected, and all accounts to be made up and checked, and in doing that there was more trouble than there would have been in merely going on with the regular collection of the tax, and so long as that trouble continued the presentment continued, and when that trouble ceased the presentment ceased with it. Were there not in former years arrears to be collected, independent of the current levy?— No doubt; but all accounts had to be accurately examined, so as to finally close the account; and I can state, on the authority of the officers, that the trouble was much greater than if the tax had been continued. Then you have no other information but what you derive from the officers Nonc, and the fact that the presentment did unquestionably cease last year. What are the duties and compensations made to the treasurer ?— The treasurer receives a salary, as treasurer of public money, of 300/. a year, and for that he must give security to the amount of 20,000/.: * he has very complicated duties to discharge. He is not allowed anv use of public money ?— He cannot retain the public money in his hands for thirty- six hours : he receives his monies regularly on Saturday, and when the accounts are closed, at 3 o'clock on Saturday, he sends to the bank to deposit the receipts. . Do you not conceive that, on anv revision of the local taxation of the city of Dublin, it would be a great improvement to concentrate all the receipts of all the taxes in one office, and to allow the promptitude of any person in paying to entitle him