Mr. D. Meagher. March 1838. 23 8 MINUTES OF EVIDENCE TAKEN BEFORE TIIE allowed by the grand jury ; there was also an additional allowance, which does not annear till the next assizes again. 473- The lists you have produced to- day seem to be supplemental to all those lists, forming a class of exemptions that had never before occurred ?— They are; they'are a class that are not in this printed book. 4- 34 There never had been an analogous proceeding to that, had there r— At every assizes the collector has a supplemental list over and above the church- warden's book. .111 j- 4735 Do you mean to say that at every assizes there have been proceedings ot that description ?— At every assizes there is a supplemental list, besides that list upon Mr. Lane's books. 4736. Who made out these lists?— These were made out by the city rate col- lectors, by my order as a grand juror. I desired them to copy them in their own books, and to give me a fair copy. 4„ 37> you say that there are similar lists made out at every assize?—\ es ; they are in the Crown- office ; they are obliged to be upon a stamp, as a receipt to the collector for so much duty, which the collector brings in. 4738. Did not the lists, at former assizes, consist of persons from whom they could not collect the taxes; not of persons who had been exempted?— There mio- ht be a variety of circumstances. Persons might keep in, and keep their door shut. The collectors satisfied the grand jury that, for some reason, they could not collect that amount, and when they do, that is re- presented. 4739. Do you mean to say that in former grand juries any portion of the body of the grand jury was deputed to go through the process of exempting persons from taxation who occupied houses of a proper value to be rated, and who were in circumstances themselves to pay rate, but who were to be excused upon the sroun'd that other persons who had as good houses, and who were in solvent cit- rate cumstanees, had been previously excused?— Yes; I have known that. 4740. Do you mean to say that at former assizes members of the grand jury were appointed for such a purpose as that ?— Yes, that has been done. 4741. Do you mean to say that the collectors of taxes who made out the list for previous grand juries were ever invested with an authority to exercise a discretion of that kind, to let off persons from rating merely because other persons in similar circumstances had been previously exempted ?— I believe the collector has exempted people upon the complaint of persons, that parties similarly circumstanced were exonerated. 4742. The collectors only returned persons from whom they could not levy the They have returned persons that could pay rates for exemption. 4743. Did they do that in respect to their duty ?— No. 4744. Were they authorized by the grand jury so to act?— I do not think they were. 47_ 45- You have stated that what was done at the last assizes was done by the sanction of the grand jury, and by members of the grand jury ?— It was. 4746. In that respect, did not the proceeding adopted " at the last assizes vary from the proceedings adopted at any previous assizes?— It did, it was more general; but at every assizes, when the collector made a return, it was examined by members of the grand jury. 4747- Are you prepared to state whether any of the persons comprehended in this list for exemption voted at the last election?—! do not know; there may be some, but very few, I think. 4748. You are very well acquainted with those that voted ?— I am ; there be some upon this list, but very few. 4749. How many do you suppose?— Out of 230 upon the list 30 or 40; but I can assure the Committee that I had have only to say, in respect of that, that may my colleagues were there may no feeling of that sort: be I two high Conser- vatives, so that they had two to one against me if they had a mind to lean that way. J 4750. Chairman.] Supposing a party is, on the ground of poverty, excused frc the payment of his rate by the grand jury, are those premises ever afterwar exempted, whatever may be the change of rom premises ever afterwards o his circumstances ?— Every assizes must te 1 tor itself; they must either be re- presented again or the party taxed ; the constables and churchwardens go round, and though at the former assizes he has been exempted, they may present him for the next; and, in fact, the collector cannot