ON THE LOCAL TAXATION OF THE CITY OF DUBLIN. 227 Who is employed to execute that warrant ?— The collectors take to themselves assistants in case of obstruction. Then do you not conceive that considerable advantage would be given to the community by any thing that placed this power in the hands of any persons more respectable than those now employed ?— I do not look much to that so far as respects the watch, for I believe they are respectable individuals; I have not heard of any instance of oppression; and the instance of deficiency I have mentioned, is the only one that 1 know of, and therefore I cannot conceive any great advantage resulting in that respect. Do you, or do you not conceive that the system would be better administered, if you had persons of a higher description?— Generally speaking, I have already said so. How are the insolvencies returned to the police officers, with whom does the discretion rest of returning houses as insolvent and unable to pay?— The collectors report them to the magistrates, and they are in point of fact rated as insolvent, when they do not pay for more than two years; they are placed in the insolvent arrears after that time. By what evidence do the magistrates decide, whether a house is insolvent or not in the first year ?— It is not decided and returned as insolvent actually upon one year's arrears; the collectors return them as arrears. Is there any control exercised by the magistrates as to the returns of arrears, which after two years become insolvent ?— The collectors are sometimes brought before the magistrates and examined upon oath, and asked why they have not collected from such a house, and they must make a statement that satisfies the magistrates. Have you ever, as a magistrate, been called upon to inquire into the circum- stance of any of those returns of arrears and insolvencies?— I have not; it is not in the department of the office that I am practically conversant with, but I have frequently been called upon, as magistrate, to determine upon memorials for relief, and then there is an investigation, and in that way I have very often had to con- sider the question of enforcing the levy of the tax. That is in the case where an individual is pressed to pay the tax ; but in the case where an individual is returned by the collector in arrear and has not paid the tax, there can be no memorial in that case ?— The collector has nothing to do with the charge; the receiver to the public offices is bound to account on oath quarterly, on that account he is charged with the full amount of the rate ; he is prima facie responsible, and he is bound to discharge himself by the return of the collector, verified by affidavit, showing some sufficient reasons why he has not collected upon the return; the collector is thus made to account upon oath, at least quarterly, for his actual receipts ; he returns certain sums as not paid; he is sworn distinctly to such receipts being all that he has received, the other being in arrear, though called for once or more; he is sworn to such a return, and he accounts in a looser way, not upon oath, once a week. Have the number of insolvencies returned to the watch establishment, consider- ably increased ?— In a very remarkable degree. Will you state the return of insolvencies in the parish of Saint Michan, in the several years?— In the year 1814, the return is 341 houses; in the year 1815, 414; in the year 1816, 708; in the year 1817, 904; in the year 1818, 906; in theyear 1819, 1,093; and in the year 1820, 1,156; and I have heard from an acquaintance of the clergyman of that parish, that his receipts for minister's money, have run down in very much the same proportion. Are you aware, whether any application was made, on behalf of any of the parishes in Dublin, to your office to get an account of the insolvencies?— There was an application from a deputation from the parish of St. Mary's, that waited upon our office for that purpose, I believe amongst others, and they were referred by us to our secretary, with a direction and every wish on our part to give them all the in- formation he could, and I believe they so received it. Do you know that they so received it ?— They did not come back to me with any complaint, they were with the secretary more than one day; I believe to the in- terruption of his other business. You never heard that they were refused it ?— Indeed, I did not; I directed it to be done for 1 wished not to have the least secrecy. How do you account for the tax, which is collected by your establishment, seemin « less productive and showing more insolvencies, than the tax collected by the pavin< r board ?— I rather believe, that there is a more ready attention to memorials : 549. and v /. C. Graves, Esq. ( 29 May. ) •