21 2 MINUTES OF EVIDENCE TAKEN BEFORE THE . Mr. D. Meagher. 47 March 1838. 70o In your opinion, are persons who are so poor as that they ought to be exempt from taxation, that class of persons to whom the elective franchise ought toZ continued My own opinion is, that a man who is too poor to pay taxation u^ on value ought not to be an elector, and I wish it may be altered. Chairman.] The city has not been valued in any way since 1833 ?-- No. 4704.' You have stated that the value of houses has very much increased since that oeriod ?— In manv instances. , . , ... 470.5 Do you mean to state that, generally speaking, the property m the city of Cork has varied in value since that period ?— Greatly. 4- 06 Consequently a new valuation would be very desirable ?— Most desirable. 4707. Have any applications been made to the grand jury for a new valuation ? " 4708. Under the Act of 55 Geo. 3, c. 82, it is in the power of the grand jury to order a new valuation as often as they think requisite ?— It is. 4700. That being the case, what ground have the grand jury alleged for not complying with that request for a new valuation ?— The new law comes into force this year,° and they wished to allow it time to come into operation fairly before they put'the city to the expense of a new valuation. It is a very heavy expense to the city, and they wished to save the city that expense till the new law came which is now in force, by which, I think, all this which we have been complaining of will be remedied. 4710. Then have they been waiting ever since the year 1 833 for this ?— They have. 4711. When will the new law come into effect?— This year. 4712. Then your expectation is, that there will be a new valuation of the whole district of the county of the city of Cork in the course of the present year ?— That is my hope and opinion. 4713. Mr. Serjeant Jackson.'] Referring to the evidence given by you, in answer 2002, it would appear that you were a principal protnovent in bringing about the exemption of persons paying rates?— Previous to 1832 the grand juries, upon the reports of the parish constables, made exemptions without reference to the rent; many parties complained that it was a system of favouritism ; that they only allowed such as they pleased ; and certainly they did allow many that they ought not to have allowed, and they made others pay, whom, by comparing their circum- stances, they ought not to have made pay. That was constantly a cause of com- plaint. Then, after the spring of 1833, this exemption to the previous parties continued, and created a jealousy; still no redress was given. Then when the registry of 1832 placed so many upon the register of household voters, there was a hue- and- cry raised, that parties who were low upon the valuation before, did not pay taxes, and that there ought to be a valuation to bring them in. Then came the supplementary valuation of 1833, and many parties who had voted in 1832 were then, for the first time, taxed, having been exempted before; and they complained, and it was stated in the city generally, that if they had not voted they would not have brought it upon themselves before the time of the general valuation. In that valuation, also, houses which had been raised or improved were valued, contrary to the instructions received from the grand jury ; and in some instances in which I applied, and stated the facts, the grand jury exonerated those houses, not having come within the range of their instructions. 4714. It appears, from your evidence, that you have been frequently before the grand jury, urging the claims of various persons to exemption ?— 1 have; I have said, " either make this man pay who is taxed at 25 I., or else exempt this man," and in some instances, I have succeeded in making persons pav that had not done so for years before, who had very good houses. 4715. Then, in short, you were, upon that subject, exceedingly active and ener- getic with the grand jury in bringing about these proceedings ?— I was ; I addressed them in the public papers, and I do believe I did some good by it. 4716. And when you came to serve upon the grand jury, for the first time, in the last summer assizes, then the thing was practically done, and those lists which you have produced were the result of the exertions of yourself, and of those two gentlemen associated with you?_ Yes, because, when we could not get those men struck off that we wished up to that period, we then gave them the benefit of the ndulgence granted to others. We said, « If you do not strike these men off, we hp nL7 f a ° W ese pe°? r'Up0n tbe same PrinciP, eand> fact, I think omX 1 ' ? ? WanCCS ad^ IOn t0 that ° Pened the of the grand jury so completely, that they saw that they must have a new valuation altogether O 4717. Then