Mr. John Young. 27OO. 124 MINUTES OF EVIDENCE TAKEN BEFORE THE beforehand ?- I never knew it; if they can get it when it is due, it is as much as Is it quite certain that lodgings let out in this sort of manner to weekly tenants will be occupied all the year?- They are very seldom occupied all the year round. 26 « Then, at all events, there must be a deduction for the space of tune for which they are not occupied ?- I have had rooms months idle. 2616 Mr. Serjeant Jackson.] Is there a considerable wear and tear of pre- mises? owing to this description of persons occupying them ?— Very great. There is a perpetual outgoing for repairs. . 265- Chairman 1 With regard to the former statement, in your evidence, of persons who let out their houses in lodgings, did you understand that to be the bare wall, or was any furniture of any sort included in the price stated ?— No furniture of any sort. 0658. Mr. Serjeant Jackson.] How came it to pass that you visited these three instances of freeholders ?— They were so very remarkable, my attention was called to them. 2659. Mr . Beamish.] By whom ?— By John Sullivan. 2660. As he did with respect to many of the 10/. householders?— I cannot positively call to my recollection that he called my attention to any but to Kelly; but it struck me myself as to the 20/. freeholder registered in Roman's- walk, and I thought it was a mistake. 2661. You have many houses in the city of Cork above the value of 10 I. ?— I have. 2662. They have been exempted from city taxation ?— They have. 2663. Upon what ground ?— The local Act frees all houses let out in separate apartments to poor families from being returned as subject to taxation. 2664. Have you houses that are bringing you in rent, as much as 20 I. a year, which are exempt in that way ?— I do not think I have one. 2665. But you have many over 10 /. ?— I have. 2666. Perhaps that would induce some people to let those houses in poor tenements ?— Of course, if all houses of that description were regularly charged with taxation every year, it would gradually advance the rent upon the occupiers. 2667. Did you ever appear before the grand jury to appeal against your houses being rated ?— Some of the constables have returned my houses as " rateable," and I have endeavoured to persuade the grand jury that it was illegal to do so, and they have struck them out. 2668. You have had a hard fight before the grand jury sometimes, have not you ?— Very hard sometimes. 2669. When you were getting good rents, and yet you thought you should be exempted from rates ?— Yes, under the local Act. 2670. Chairman.] Were you ever unsuccessful in any application that you made?— I was; one house was found by the grand jury too good to be excused. 2671. What is the value of that house?— The value of that house is 20 I. 2672. Was there any other house for which you applied for relief, and in which you were refused relief?— I do not recollect any but that in which I was refused. 2673. How many houses have you altogether appealed about ?— I believe six altogether. 2674. What were the rents of the others?— I cannot tell, being let by the week ; but the valuation- book will tell what they are valued at in the books. 267.5. Will you state what they are ?—{ The Witness referred to the Valuation- lmik.) Here is one house of 12/. valuation, another house of 14 L twu houses valued at 10/. each, and one house at 16/. 2676. When was the valuation made against which you appealed ?— This valua- tion was made in 1828, but I never appealed from the valuation of those houses. 2677. What was the ground of your appeal?— The treasurer gives a book of each parish to the constables, and they mark « poor" or - waste," as the case may th0Se P°° r or " " aste" ^ e struck out of the gross valuation, and on the re- W^ hTr treasurer strikes the applotment. The constables returned those ho es hat I mention a year or two ago as « rateable," and I appealed before the that it was contrary to the ™ T8 ° f lhe l0C^ ACVhat SUCh h0USeS shoald be charged ; the grand jury acquiesced in my appeal to them, and they permitted the treasurer to allow me