SELECT COMMITTEE ON FICTITIOUS VOTES, IRELAND. 53 ^ 954- Were you rightly understood to say that there are instances in the city of Mr. Jfl* « Lane. Cork of houses of he value of 20/. or 25/., which have been valued at that rate and yet have paid no rates?— I do not know whether I could say so high as 16 February 1838. that. J h 955- T) o you mean to say that there are, to your knowledge, in Cork, several houses valued so high as 201, or 25/. per annum, and yet paying no rates Without looking in the books, I could not say whether I could go so hMi as that; the general thing is from 10 I. to 20/., lodging- houses. I should explain that, by the Act oi Parliament, no house let in separate tenements to poor lodgers is liable to rates, although the house may have been originally valued as hi^ h as 20 /. 8 956. But those poor lodgers, in houses, would not be in a condition to register? — Some of the houses have registered, I believe. 957. Do you know it?— 1 cannot say that I absolutely know it of my own knowledge, but I verily believe it to be the case. 958. Are you in a condition to state an instance of it?— By looking through some of the books, I think I might state an instance ; I think I " stated an instance, on a former day, of a man in Paul street, who occupied a shop, and I was questioned with respect to the value of that shop; I think that was a poor lodging- house, the remainder of it. 959. Those are cases in which the shop and the whole house have been valued at a sum over 10/., and yet, under the terms of the Act of Parliament, they were considered to be exempt, as being let in small portions to poor lodgers?—• Yes; I have just opened a book where I find a person named Hastings valued at 15 L, entered " poor lodgers" in the return of the constables. 960. And that person is excused ?— That person is excused. 961. Are you able to state whether that person or that tenement is registered? — I could not. 962. Mr. Beamish.] Under the Act, if the party reside in the house himself, he cannot be exempted ?— It has been generally decided so, but I am sure it has been deviated from in some instances. 963. You are aware that instances have occurred where houses have been exempted from rates, where their value has been above 10^., and which have been let out in those small tenements ?— Yes. 964. Do the parties reside there themselves?— So I understand, but I could not say positively from my own knowledge. 965. Mr. Serjeant Jackson.] This is merely conjecture of yours?— Merely so. 966. Chairman.] Will you state upon what grounds you conceive those who have been exempted to have been exempted?— A great deal depends upon the constables, if they are not perfectly accurate in their returns. 967. Do you conceive that it is from irregularity on the part of the constables that these exemptions have been allowed ?— 1 think very often. 968. From negligence or from partiality ?— I would rather say negligence than partiality. 969. Mr. Serjeant Jackson.'] Are those constables sworn to do their duty > They are. 970. Mr. Beamish.] Do you believe that, as a body, the constables do then duty in fact?— I do not think some of them do. 971. Chairman.] Do you conceive that that exemption exists tp any great extent?— Not to any very great extent. * 072 Mr. Serjeant Jackson.] Can you state in round numbers to what extent you think it might go in the whole city ?— I have not had an opportunity so closely of examining; I am obliged to take their returns, as they give them to me sworn: they swear to those returns. 973. Are those returns all verified upon oath?—' They are. 974. They are sworn before you?— They are. , „ „,. , 07I And they subscribe their names to the affidavits here returned ?- They do 976. Have you any materials with you which would enable you to state abou what might be the number of those houses valued above 101, and which are not exemoted from rating ?— I have not. , 1 • . 1 • 977 Then it is merely a conjecture of your own?- Yes, and complaints having been made from time to time of it. , , , 078 Mr. Beamish.] But you huve oo doubt that there are many houses valued above to 1. which are exempted from rates?- I am sure there are ^ 0.46. H3