I Mr. D. Meagher. 154 MINUTES OF EVIDENCE TAKEN BEFORE THE : G February 1838. upon that question, Mr. Gould, being one to give a most particular account of that of the former valuators, will be able' What was the scale of the former valuators ?— I think that upon the poorer order of houses, they set them down greatly under their value. 3533 How much; as much as 20 per cent .'- In some cases they did. o r 04 Do you suppose that making that abatement of 20 per cent., Mr. Young and the other valuators in 1833 put a just value upon the houses that they valued-— Indeed I believe they did upon that scale; I believe the grand jury pointed out to them that they were to value upon the scale of former valuators, and merely to bring in such houses as the former valuators had not valued. 353- 5. Then do you believe that those houses which were worth 10/. were generally valued at 8 /. ?— I do, and less. 3536. How much less ?— I think there were houses valued at o /. that pay 10 /. rent. 3 537. But as to the real value, without reference to the rent?— I think the valuators kept to that scale very fairly. 3538. You believe that the scale they adopted was about 20 per cent, less- than the rack- rent ?— I give that as only my own opinion. • 55 39. So that where a house and premises were valued at 8 /., the real value was 10/. ?— Yes, and in many instances where they valued at 5 /. the house may be worth 10 I. 3540. Then theirs was a low valuation?— It was very uneven; some they valued too low, and some they valued too high ; many of the parties appealed afterwards. 3541. Do you believe that there were any cases of exemption allowed by the grand jury without proper investigation ?— I believe the grand jury referred to the valuators, and then decided between the parties complaining and the parties supporting the valuation, and that they acted justly. They struck off some, and some they allowed to remain as valued. 3542. After those applications were disposed of, do you think that upon the whole the valuation was a just one ?— I do not think it a just one in many instances ; I know many houses that were palpably at too high a rate, and others at too low a rate; I do not think that the scale was a just one, and I do not think their mode of valuing was a just one upon the first valuation. 3,543. Then, in fact, you are dissatisfied with the valuation generally?— Quite so. 3544. Mr. Serjeant Jackson.'] You say that you consider that this valuation had some political object?— I believe it had. After the registry of 1832, there were to be various registering sessions held, at which the parties were to come up to register; and there was a report circulated about the town, that any man who attempted to come forward to register would be " visited with taxation; and I know a number of persons that could not be got to register, in consequence of the dread of that. 3545. Was not that valuation directed by the grand jury?— It was, at the request of several parties calling upon them. 3546. The grand jury being sworn to discharge their duties uprightly, without favour or affection ?— Yes. 3547. Is it your belief that those gentlemen ordered that valuation from party motives ?— No; but I believe the parties that sought the valuation had party motives in it. 3548. Did not the grand jury comply with that application made to them ?— 1 hey did. 3549. Do you conceive that that compliance was actuated by party motives ? - I should be sorry to think that of any gentlemen that composed the grand jury of the city of Cork. 1 & k, likely that the cause of ordering that valuation not persons rr<-\- i. fVi m 7 n 7, '^ rr HUU siaiea mat tneir premises l> and that the S ™ nd J^ y conceived that that was evidence that those premises were worth