• ON THE LOCAL TAXATION OF THE CITY OF DUBLIN, 319 You conceive that those duties could not be so well performed, if your attention was diverted by professional avocations?— Certainly not. Then do you conceive that the duties of the corporate magistrates can be so well performed, as if they also were obliged to an entire abstinence from any other con- flicting duties?— I think, under the present arrangement of the police offices, there is no want of attention at all; there is, I believe, a full and sufficient attendance of magistrates for the discharge of the public business, at least, in the two offices with which 1 am personally conversant; I have had the good fortune to be assisted by very intelligent and attentive magistrates. Do you think that the duty would be better done by these magistrates, in case they were obliged to give up their entire attention to it?— I think, that according to the present constitution of the police, there is a sufficient actual attendance. What do you mean by the present constitution ?— The number of magistrates that are appointed under the Act. Do you think that two magistrates would suffice for each office, if obliged to give up their entire attention to it ?— No; by the provisions of the Police Act and several other statutes, two magistrates are in many instances required to act together ; and therefore the occasional illness, or necessary absence of one, renders a third actually necessary. Then might not the number of offices be reduced on the principle of exclusive attention being required to the magisterial duties?— If any reduction were to be made, I think that would be the most feasible mode; but any such plan would in- volve many circumstances, such as claims of increased salaries for increased la- bour, compensations for the magistrates reduced, & c. the consideration of which is not for me. Is it not part of the duty of your office to attend the inspection and regulation of gaols?— Yes, if it is desired; I could give a statement of the duties of the police magistrates in general, and of the special ones attending the office I hold. Are you able to inform the Committee, what has been the amount of duty paid from the stall keepers in aid of the police funds ?— I am, for the last seven years. How much was it in the year 1816, and how much in the subsequent years ?— In the year 1816, 94X5 in 1817, 88/.; in 1818, 96/.; in 1819, 108/.; in 1820, 94/.; in 1821, 42/.; and in 1822, only 6/. Do you consider those sums to include the licence, as well as the annual payment ? — I believe there is no annual payment in the way of rent for the stall keepers, there are the licences annually that is all. Is there any reason to imagine that this tax paid by stall keepers has been more negligently collected in latter years than in former years ?— There is not. Then do you attribute the falling off of the tax to the increased poverty of the parties?— I should suppose that it has arisen from their being people in a very humble class of life, and being peculiarly affected by the circumstances of the times. Are you able to furnish the Committee with the amount of the annual tax paid upon cars and carts, as distinguished from the tax paid upon jaunting carriages and sedan chairs?— I am not at present. Can you furnish the Committee with that information ? — I can, within a week. [ The witness was directed to furnish the same.'] Veneris, 30° die Maii, 1823. Sir ROBERT SHAW, BARONET, IN THE CHAIR. Mr. Isaac Stewart, again called in; and Examined. CAN you give any information to the Committee respecting the hay- market of Dublin?— Yes, I can. From whence do you derive your knowledge upon that subject?— From the most respectable among the hay- factors. Will you have the goodness to mention the name or names of the hay factors on whose information you principally rely ?— Money, Dodd, and some others. . 549. Then J. C. Grates, Esq. ( 29 May.) Mr. Isaac Stewart. ( 30 May.) i! i