Ireland] ELECTION. 89 Reports, 1837- 8— continued. Turf. Great many of the small landholders in King's county have a trade in turf; the canal running through there, many are employed in cutting turf for the purpose of having it sent to Dublin, Battershy 13733. Turnbull, Joseph. Cat- lane, Cork; his house is worth 61.; it is in very bad repair; it was never worth 10/., Young 1963- 1965. 1967- 1978 He registered in 1836, and voted in 1837, Colburn 1966, Meagher 3351 Has been ejected since the election; no man could know or say what the value was when he voted from any view that can be had of it now, Meagher 3349- 3362. Uvedale, Anthony. Admitted a freeman of Cork, as the apprentice to a deputy postmaster, Meagher 4940- 4943 He was not admitted in right of servitude, but by favour; he was never sworn, and does not appear upon the roll of freemen, Besnard 4946. V. VALUATION OF CORK: I. Generally. II. At different Periods. 1. In 1828. 2. In 1832. 3. Supplementary Valuation in 1833. III. Of the Liberties of Cork. I. Generally: The valuators may not have assessed all houses at 5/. which are worth as much, but they would not have omitted in their list any so high as 10/., Besnard 374- 383 The same publicity is not afforded by the churchwardens as is given by witness to the valua- tion; printed copies are distributed by him, Lane 589- 613 In Cork from twenty 10 twenty- five per cent, under what the landlord might expect for rent, is the rate at which premises are generally valued for the purpose of local taxation, Young 1623- 1630 The county treasurer's book is a criterion of value in all cases, though it is not a criterion of payment; the valuation and the return of the constables have nothing to do with each other, Young 2712- 2716. The valuation for local taxation, as compared with the rent paid, is no criterion of value, Meagher 2810- 2815 It is the tenement and not the individual that is valued, and subject to taxation, Lane 4220 The list delivered in by Mr. Lane of the houses registered, and not in the valuation, is no criterion of the value ; they change names so frequently that it is impossible to trace them, Gould 4008. 4018- 4020. 4286- 4289 Great desire for a revaluation of all description of property in Cork, from the improve- ments that have been made of late years, Meagher 4668, 4669. II. At different Periods: 1. In 1828: The last valuation of Cork before the Reform Bill was in 1828, Besnard 149- 151 That made in 1828 was made upon the principle of preceding juries, Gould 4134- 4149 The valuators of 1828 in some cases allowed thirty per cent, by way of abatement, Lane 4210 There are a great many houses of the value of 10/. that ought to have been valued in 1828 which were not, Gould 4080- 4090. 4100. 4105- 4225- 4232 Doubts as to the correctness of Mr. Gould's statement that the valuators of 1828 passed over hundreds of houses worth 10/. a year without valuing, Lane 4211- 4218 Very few houses of the value of 8 I. solely occupied by the owner, but what were valued, Gould 4112- 4124. 2. In 1832: A valuation of Cork was made in 1832, immediately after the first registration, by order of the grand jury ; that was of the city and suburbs, not of the liberties, Besnard 152- 156, Lane 504- 509. 3. Supplementary Valuation in 1833: The valuation of Cork in 1833 was only supplementary to that of 1828, and included the houses newly built, Lane 469- 473. 479,480^ The valuation of 1833 was to include houses that had been built since 01 not included in former valuations, Lane 556, 557 The supplementary valuation of 1833 was not correct; it brought in houses that had been improved between that and the toimer valuation, Meagher 3527- 3530 Supple- mentary valuation was made from political motives, Meagher 3544- 35- 54 Former valuations were made at about twenty per cent, less than the rack rent, Meagher 3531- 3540—— New houses that called lor valuation have not been valued up to the present ume, Meagher 3562, 3563. 643. m I"- ° f