S E L E C T C O M M I T T E E O N F I C T I T I O U S V O T E S , I R E L A N D . 175 / 10261. How do you obtain the calculation of 41, for interest upon stock? I Mr. Bryan Chgher. made 110 calculation upon that; one of the Committee said I was to allow the sum I allowed upon Roarke's farm; 4/. I allowed upon Roarke's farm, and the 18 May 1838. honourable Member desired me to allow the same upon Brady's. 10262. That is upon stock?— Yes, upon stock. 10263. did you allow 41. as the interest upon Roarke's stock?— I considered the cost 80 /. 10264. Then you consider the same stock as applicable to the two farms? No, I do not. 10265. Then what difference is there ?— The honourable Member desired me to allow the sum. 10266. What stock do you think is applicable to Brady's farm?— I should think about the same would be a fair value ; 80 1. 10267. Then suppose the value to be 80/., what do you reckon ought to be allowed for interest upon that value per annum ?—£. 4. is what I consider. 10268. Five per cent, you think sufficient?— Yes. 10269. That is the way you are in the habit of valuing farms; five per cent, upon stock ?— It is very seldom I value it in that kind of way. 10270. How do you value it at any time ?— Five per cent. 10271. You never allow more than five per cent, for the wear and tenr of stock, of whatever kind it may be, horses or cows, or anything else ?— That is the way I valued it. 10272. But in what way would you value the interest of stock supposing you were valuing for Mr. White as a landlord ; not for a political purpose, but gene- rally ?— Five per cent. 10273. Five per cent, interest upon stock, whether horses or cows, or anything else?— Yes, I generally take it in that way. 10274. Were you ever called upon before in your life, except in the case ot the Longford election, to make a calculation of this kind ?— Not of beneficial interest I have not; but I have the value of the land. 10275. And have you ever gone through this calculation of beneficial interest before ?— No. 10276. You have had no experience then as a surveyor in calculations of this description; you have been called upon here to make a calculation of the bene- ficial interest ?— No, I have not. 10277. Who was it suggested this principle to you upon which the beneficial interest was to be calculated ?— It was the valuators who were out along with me, who took it into consideration. 10278. Who were they?— There was a Mr. Nesbitt and Mr. Thorpe. 10279. It was they who suggested to you the principle upon which such calculations ought to be made ?— I considered it was necessary to make them. 10280. Then it occurred to yourself, did it?— Yes, it did, of course. 10281. That this was the way in which the beneficial interest should be calculated ?— Yes. 10282. What way was that ?— I know of no other way. 10283. Did you ever hear of a beneficial interest before?— Yes, of course, but not in election business. 10284. On that occasion did you hear of a beneficial interest in land ?— I knew, from the net proceeds of the farm, what the crop would bring after paying all the labour of it. 10285. You have been called upon to make estimates of this kind, have you ?— I do not know that 1 have; I have had plenty of experience of my own, for I have had hundreds of acres. 10286. When did you first hear of beneficial interest with reference to election matters?— 1 have heard of it principally since the Reform Bill. 10287. Did you never hear of it before the Reform Bill ?— Upon elections I do not think I ever did. 10288. Chairman.'] Are you quite sure you never did?— If I did I have no recollection of it. 10289. Mr. Serjeant Jackson.] From whom did you first hear of it after the Reform Bill with regard to elections ?— That I could not describe to you ; it has been generally stated that some Committees would allow the beneficial interest, and some would not. 643. x 3 10290. What