. ,46 MINUTES OF EVIDENCE TAKEN BEFORE THE M, D. Meagher, an appeal from every man that found himself- aggrieved to the next grand jury ' 1 After that valuation they went into the merits of the case, and such as they thought « 8 February 1838. proper they allowed ; hut after that they did not make any further inquiry as to he valuation, the value being settled in the books. Q6II YOU were asked in what way you investigated the value of the houses where an appeal was made ; what was the process in that grand jury of which you were a member?— It was not against the value of the house that the appeal was made, it was for the remittance of the tax. 3612. Do you mean to say, that in no case was any appeal made against the valuation /— Never to my knowledge. , „ , 3613. Mr. Serjeant Jackson.] Do you speak of other grand juries besides the or. e upon which you yourself served ?— les. 3614. In no instance then did the grand jury ever adjudicate upon the question ofvalue?— They might without my knowledge, but I do not know of it. 3615. Did the grand jury investigate the matter upon oath ?— They did. 3616. Did they examine any witnesses at all?— Upon an appeal for the remit- tance of the tax they did, but not as to the value of the house. 3617. When the party came forward with his appeal against being rated, did the grand jury then proceed to investigate the matter by examining witnesses ?— They did. 3618. Did they examine the party himself also?—- They did, and minutely. 3619. And they satisfied themselves of the facts?— Whenever the appeal was granted, 1 presume they did ; in other cases they refused the appeal. I speak now of the first grand jury after the valuation, but not afterwards. 3620. How many cases of appeal occurred before the grand jury upon which you served ?— I should suppose there were 200. 3621. What was the grand jury upon which you served?— The last summer assizes. 3622. You had never served antecedently?— No. 3623. And you think there were 200 appeals to that grand jury?— I think there were. 3624. Was there any appeal before the grand jury upon which you served from the valuation ?— No. 3625. Mr. Lefroy.] Was there no way of correcting or appealing from the rate that was put on ?— Never after the first grand jury. 3626. But there was before the first grand jury?— JSTot till the grand jury sat. The valuation took place between assizes and assizes, and at the following assizes the parties who had been valued had the power of appeal to the then grand jury, but not after that. 3627. But there was a power of appeal to the next grand jury by any person who thought his house ought not to have been valued ?— There was. 3628. Do you know any instance of appeal where houses of the value of 10/., or 20/., or 30/., were exempted from being rated by the grand jury?— I do not, for the great majority of those poorer houses did not appeal; they were not aware of the tact. It was given notice of by advertisement, and a public notice, but many of them did not know of it. 3629. The question has reference to the former answer you gave, that vou considered the circumstance of a house being rated or not being rated was no test of the value, because houses of 201, or 301, were exempted from rates; now do you mean to say that any houses of 20 /. or 30 /. value were exempted from rate > y the grand jury to whom the appeal was made against the rate ?— I do not know that out I know there were 20 I. or 30/. houses that were excused. 3630 1 hen the cases of exemption of houses of 20 I. or 30 /. value were cases where the exemption was on the ground of the poverty of the tenant, and not on the ground ot the value of the house ?— Precisely. 3^ 31- Mr. Beamish.-] You say that you never served upon a grand jury till the summer assizes of 1837 ? Yes. onfhfs'core of valST* ^ ^ ^ ^ SC0,' e ° f V* lue ?~ Not Ex3acfiy'so° lely ^ ^^ aPPealinS 011 accou » t of their poverty?- the^ ahie oOhH n ™ p ® "?" ^^ the ^ rand TO pealing on the ground of * 0t the Partles> and c'aifning the same exemption that others had. 363.5. Arc