kio' ON THE LOCAL TAXATION OF THE CITY OF DUELIN. 73 and upon this principle the whole amount of the grand jury cess is applotted over the city of Dublin. The proportion, however, which each parish is called upon to pay is directed to be levied from the solvent inhabitants of such parish only; it consequently happens that in some of the poorer parishes, where one- half of all the householders are returned insolvent, ( and the case at present exists in more than one parish,) the solvent inhabitants are obliged to pay double the sum for which they ought to be called upon. The parish of St. Michan's, one of the most impo verished and reduced in Dublin, contained in 1820, 1,457 houses, of which 761, or more than half, were then returned insolvent. The rate at which the grand jury cess was applotted, during that and part of the preceding year, upon that parish, was 3s. ( id. on the shilling, ministers money; and it should be recollected, that in all the ancient parishes the valuation is much higher than in the parishes of more recent creation. At the same period, in the years 1819 and 1820, in the large and wealthy parish of St. Peter's, the applotment was only 2 s. ; and in the equally opulent parish of St. Ann's, 2s. o^ d. In the Michaelmas term of 1820, the re- applotment in St. Michan's for insolvent arrears, was 1,051/. 19s. Gd.; whilst its proportion of the grand jury cess, as fiated by the court, was only 737 /. 4s. 4 d. In St. Peter's parish, at the same term, the re- applotment for insolvent arrears was only 136/. 17$, 6d. although its proportion of the presentments amounted to 1,740/. 12s. id. Has it come within your knowledge to state, whether there has been a con- siderable increase of the grand jury taxes of late?— A very considerable increase. Can you inform the Committee, whether there has been an increase or a diminu- tion in the ability of the people to pay?— The ability of the people to pay, as far as my knowledge of the circumstances, and the trade of Dublin extend, is very much reduced. Can you inform the Committee, from any observations you have made, or docu- ments that you are in possession of, of the increase of insolvencies in any of the parishes of Dublin?— In the case of the parish which I have mentioned, Saint Michan's, the increase within the last two years, I am credibly informed, is equal to one fifth of the entire number of houses, which it contains. To what circumstances do you attribute the increase of the grand jury taxes ?—- In a considerable degree, to the increase of crime and committals, but not to the extent on that account by any means, to which the increase has arrived. To what other cause then do you attribute that further increase?— I consider that the increase within the last fourteen or fifteen years has been owing in a great degree to ihe operation of the Police Act, by which all offenders taken up within the limits of the circular road, are sent to the city gaol of Newgate. What parts of Dublin does the circular road comprehend not within the juris- diction ot the city ?— It includes the large and wealthy parishes of St. George, St. Luke's, part of St. Peter's, part of St. Nicholas, and part of St. Catharine's. To what other circumstances do you attribute the increase of the grand jury tax- ation ?— The increase of grand jury taxation, I conceive, may also be considerably attributed to the large sums which are annually presented by the grand jury, for the clothing and support of convicted criminals, and the building of gaols to con- fine them. Can you inform the Committee, how much of the increase is attributable to that circumstance from any document ?— I have reason to believe, that at present, the expense incurred in the support of convicted criminals, is not less than ten thousand pounds a year. Are there any other causes to which you attribute the increase of the grand jury taxation ?— I think the increase is also to be attributed to the want of strict and vigilant economy, on the part of the grand jury, in the disposal of the money levied from the citizens of Dublin. To what cause do you attribute that want of economy ?— I think that large sums of money are expended in various ways, which might, under a more vigilant system of economy, be altogether saved. Can you give any instances?— I hold in my hand the grand jury presentments of the city of Dublin, from 1807 to 1820, on which I have made some memoran dums; in the Michaelmas term 1820, there are several items which appear to me to be extravagant; the first I have noticed is a charge for brushes supplied to the bridewell, amounting to 20/. 4s. For how long?— For the half year.