16 MINUTES OF EVIDENCE TAKEN BEFORE THE 1 Ia tW an equal acreable tax, or does it vary ,, 7. C. 1Sir Robert Ferguson I, that ^ < 1 hland is ascertained, and the — according to the value u it. A survey was made, and , February 1838. average value 0 that plougland 1, elm geel , ^^ and its total value then taken. » nen uic nloup- hland. It is complained of very i" proportion to the total itself! I rSS'S the ploughland itself P- The tax there is according to Z qltity of land a man so T" Mr O'Connell.] Are they not liable to the same law as the counties m crpueral are with respect to what are called register acres ?— N o 8 1 AO Mr Beamish Is it not the practice that there are many ploughlands 111 Cork having tdthin them 300 acres more than others, yet absolutely paying less by Reason of the mode of assessment ?- I do not know that A large ploughland may pay less than a small one, because the ground may be of less value; but I am not aware of any other inequality. 14i Sir Robert Ferguson.] Does that local Act supersede the directions of the last Grand Jury Act relative to the applotting the assessment r— There are different opinions upon that; some legal men say that the Grand Jury Act has superseded the local one, and others maintain that the local Act maintains its P0T4, But, practically, you follow the local Act?— I believe the local Act is partially adopted, and the general Act is partially adopted ; they seem to me to be in great confusion about it. 14.3. Mr. O'Connell.] Can the treasurer state that exactly?— He can, I think. 144. Mr. Serjeant Jackson.] You have stated that the grand jury presents a general sum for local purposes; is that applotted by any particular officer ?— The treasurer has got a set of books called copies of the valuation books; I speak now of the proceeding before the recent Grand Jury Act. The treasurer took the sum that was to be collected within the city and suburbs of Cork; he ascer- tained the total amount of value by the valuation books; he saw that it was so much in the pound upon the whole ; then he added to each man's name that was to be taxed the precise sum that that man was to pay. The valuation books contain the name of everybody, and the premises he holds; that is, within the city and suburbs ; then, for the outer part, there are printed copies of the list of townlands, with the number of acres attached to each ploughland, and the value set upon each townland; some ploughlands may be 3/. an acre, others 2 I., others 1 I.; then the collectors levy it according to the quantity of the land, and the value of the ploughland. 145. Does not the treasurer first applot to each?— Not in the liberties. 146. Does the treasurer issue any warrant to authorize the collection ?— He does. 147- Sir Robert Ferguson.] Are houses valued in the liberties ?— In the liberties the houses are excluded. 148. Mr. Serjeant Jackson.] Within the city and the suburbs the taxation is InUrT^ TV * diStr. iC\ that is Callea the libeities' the taxation is by If\ hy t]! e 7alue of the land' an< l the valuators ^^^^ T^ T" bUlMingS « ^ i- P- ements, which made previous to the » enerai ^ istra- . Mr. 0 Connell That will appear by the valuation itself?- Of course it by order of the grand lur r Tl lV ^ Immediately after the registration, liberties. 8 J That Was oi the <% and suburbs, not of the 153- A valuation upon oath ?— Yes. 155. Did