Mr. Richard Gould. in we /< fiC SELECT COMMITTEE ON FICTITIOUS VOTES, IRELAND. l 8, a house worth 6/- - * * 1 « very value ot 7 I. a yeai, and that that house was in the sole occupation of the owner of 28 Feb ™ < « 7 1838. the house would yen consider it your duty to include it in the va uation^ or to exclude it from the valuation ?- I think we considered it our duW to exclude it according to the scale we observed. 4134. What is there in the local Act to warrant that, where the house was the exclusive occupation of the owner ?— There is nothing in the local Act • observed a scale, and we adhered to it. ' 4135- Did you not consider that the Act intended to visit with taxation all houses of the value ot 5/. and upwards which were not within the exception arising from the circumstance of their being occupied by poor lodgers ?— We considered that the local Act intended to give the greatest relief to poor people, and we gave the same effect to it that all preceding valuation and grand juries did. 4136. What was the difference between the returns made by the constables, and the valuation you made ?— It was upon our valuation that the constables made their return, and they exempted a great many people that were poor. 4137. Upon what ground did they exempt them ?— I presume being let to poor tenants, or waste. 4138. Was there any other circumstance that would entitle them to be exempted by virtue of the provisions of the local Act, except that of being tenanted by poor lodgers, or being waste ?— I believe not. 4139. As a valuator, would it not have been your duty to have valued every house that was of 5/. and upwards, if it was not waste, and if it was not inhabited by poor lodgers ?— Generally speaking that ought to be the case ; but we did not • find it acted upon in that way, and we did not make a law for ourselves. 4140. But does it not appear that you did make a law for yourselves, because you valued upon a principle different from that which the Act of Parliament pre- scribes ?— We acted upon the principle of preceding juries. , 4141. The Act of Parliament prescribes, " That such valuators, or any three or more of them, shall have full power, and are hereby required to value and ascertain distinctly and separately the yearly value of each house, dwelling- house, out- house, office, store, cellar, stable- yard, and linny, except as hereinafter excepted, within trie said city of Cork, and the suburbs thereof, and shall, after making out such valuations, reduce the same to writing," and soon. Now, here are the exceptions: " Provided nevertheless, that the said valuators shall not include in their valuation anv house, premises, or buildings exempted from being charged by an Act passed in " Ireland in the 13th and 14th years of his present Majesty's reign, intituled, ' An Act for the better and more certain valuation of Houses in Counties of Cities and Counties of Towns,' nor any cabin or house which is or shall be under the yearly value of 5/., anything in this Act contained to the contrary in anywise not- withstanding." Now, the exceptions in the former Act are these : " That no hos- pitals, public infirmaries, almshouses, charity schools, public workhouses, custom- houses, or the offices appurtenant thereto, and that no public exchanges, mayoralty- houses, public market- houses, shambles for the sale of flesh or fish, the King's barracks and guard- houses, the public coal- yards, and gaols, and houses of correc- tion, now built or hereafter to be built, shall be included in any valuation" ?— We adhered to that; 1 believe we exempted those places. 4142 The Act of Parliament, prescribing what the duty of the valuators is, says, that they are to value all those who are not excepted in the clause which has been read to you. Now, the oath of the valuator is, that he will, to the best of his « knowledge, skill, and judgment, execute the office ot valuator in the parish ot ^ so- and- so, in and for the parish of" so- and- so, « in the county of the cty or Cork, without favour or affection, malice or ill- will, to any personor persons^ a - soever." Of course that is, that he is to value according to the rate and manner F^ 43e'Now'did the Act of Parliament in what you have done ; or did4 ^ ou not, to use your own words, make an Act of Parliament for youj^ - We did not; we followed the plan adopted before us; we followed the dictates our consciences, and we thought we were doing justice. 4144- You know that you ^ were sworn to value according to the best of YOUR SKILL. g as a guide to us, and they were a guide to us, at the same time that were not 0.46. • A A 3