186 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. James Lane. s March 1838 jl m 8 Mr Serjeant Jackson.'] You say that he would not intentionally mis- lead the Committee; but at the same time, from your knowledge of the city of Cork you think he must have been under some mistake or delusion as to them? - I think so, as to passing over houses of 10/. value. ,,,, That would be a departure to the extent of 100 per cent, from the proper rate of value?— I do not think any jury could be justifiable in passing over such a house, because, though the person in it may be poor at the time you come round, that house may be occupied by others m very good circum- stances afterwards. . . 4220. In fact it is the tenement, and not the individual, that is valued, and that is subject to taxation ?— Yes. 4221. Chairman.] And then provision is made annually tor poor tenants to make application to the grand jury to be relieved, in case their circumstances iustify that relief ?— Certainly. 4222. But the Act of Parliament gives no relief to poor persons, so far as the valuators' duty is concerned?— No. 4223. The valuators have nothing to do with the inhabitants as poor or rich, but it is their duty to put the real value upon the tenement^ and to return that value to the grand jury, without reference to any other circumstances what- ever ?_ i think so, except certain buildings mentioned in the Act of Parliament. 4224. Except those which are specially excepted in the Act of Parliament, and which exceptions do not relate to the circumstances of the individual holding the tenement?— No. Mr. Richard Gould, called in ; and further Examined. Mr. Tin hard Gould. 4225. Mr. Beamish.] IN your evidence of the last day you stated that you passed over, when you were one of the valuation jury in 1828, several hundred houses between the value of 51, and 10/.; do you still consider that that was the fact ?— I am satisfied that there were some hundreds. 4226. Between the value of 51, and 10/. ?— Yes. 4227. Can you give the Committee any good reason why that should have been done ?— Under the local Act of Parliament. 4228. The local Act of Parliament specifies that houses under the value of 51, shall not be valued, but that houses of 51, and upwards shall be valued ?— It was always acted upon; it was the opinion of the then jury that houses let to poor tenants, however valuable, were not to be valued. 4229. Are you still satisfied that you passed over several hundred houses, upon that occasion, of upwards of 51.1— I am satisfied there were some hun- dreds. 4230. Did you pass by any number of houses that were of the value of 10/. ? — Certainly; no doubt of it. 4231. Can you state what number of houses of the real value of 10/. you passed over upon that occasion ?— I cannot say; but I will say, and I do with- out fear of contradiction, that we did pass some hundreds of houses over 51., without valuing some between 5 /. and 15 /. perhaps. 4232. Of the value of 10/. real rent, can you state what number of houses you passed over ?— It is impossible for me to say that. 4233- Mr. Serjeant Jackson.] How many houses were in that division of Cork which it was your duty to valuer— It was our duty to value the whole city. 4234. Did you divide into districts ?— No, the 14 valued the whole city : it was required that 10 should go at least. 423.5- How many houses in the whole city of Cork are there?— It is impos- sible for me to tell. 1 4236. Have you no idea of it, in round numbers ?— None in the world; I never turned my attention to it. 4237- Having valued all the houses in Cork that were in your opinion proper to be valued have you no idea in round numbers ?- I cannot tell without going through the book. a statt^ rr;! bef0re , the T? day of the sittinS of the Committee give a statement of the number of houses that were valued in the city of Cork classifying them according to the different amounts at which they wLe yalueS; from