7 February 1838. // SELECT COMMITTEE ON FICTITIOUS VOTES, IRELAND. 7 ^ register annually as they have in England, you are without any appeal against Mr rr n , improper admissions ?— There is no appeal by the Irish Act g 122. Does not that tend to place upon the register a considerably increased number of bad votes ?- I am sure that there are many persons who, in the hurry 0 the first registration at least, had their names placed upon it that would be likely to be displaced if there was an appeal. 123. Mr. Beamish.] Do you know that of your own knowledge, or is it only surmise ?— I cannot say that I could make out a list of such persons. 124. Mr. O'Connell.] Could you name any one from your recollection-— 1 would not assert that I could, because I did not ascertain the value of any man's concerns. J 125. Mr. Beamish.] Then, in short, from your own knowledge you do not know anything ?— No, I could not undertake to say that I did. 126. Mr. Serjeant Jackson.'] Do not you know that there are persons upon the register now as 10/. householders whose premises have turned out not to be worth 10/.?— I cannot say that I know that, because 1 did not value any man's concerns. 127. Are there any persons upon the register at present as 10 householders, who have been absolved from city taxation by reason of their premises being re- presented by themselves not to be of the value of 5 I. ?— I know this circum- stance, that a number of persons' names appeared in the register of 1832, who were not found in the city valuation books. The local Act of Parliament re- quires that every person holding a house above the value of 5 I. shall be taxed. Perhaps it would explain the nature of my knowledge for me to state the way in which I have made any inquiry about it. I did not interfere in the registra- tion at the commencement. About 1833 it was announced, as a Government measure, that the corporation was to be changed, and it was understood gene- rally that those persons who were registered voters for the places in which there were corporations, should be the burgesses. I thought it was my duty, being town- clerk, to ascertain who those persons were, and that was the way in which I came to make any inquiry about it. I then looked after the names, and I found that there had been a number of persons' names on the list who had not, at the time of the registration, been contained in the city books as worth 5 I. At the assizes which took place in November 1832, whilst the registration was going on, the grand jury directed a new valuation of the concerns that had not been valued, in consequence of names appearing as 10 /. householders, without having been set down as 5 I. householders. I then got a list of the registration, and of the new valuation, and I found that still a great number of persons, under the new valuation which had taken place in January 1833, were passed over as not worth 5 I, who had been registered as 10 /. householders in October 1832 ; and I also found that there were a number of persons who had been valued in January 1833 as 5 /. householders, who had appealed to the grand jury in March 1833, and their appeals allowed; and they were struck off', their concerns not being considered worth 5 I.; but they were persons who had been registered in October or November before as 10 /. householders. 128. Mr. Lefroy.] Was that new valuation upon oath?— Yes; it was taken by sworn valuators. • • 1 129. Mr. Serjeant Jackson.] How is the city taxation regulated; is it by the grand jury?— The grand jury present the amount to be raised. It is raised 111 these proportions : the city and suburbs pay two- thirds of the sum to be raised ; the liberties pay one- third ; all houses and other buildings which are particularly described, being within the suburbs, and which houses are of the value ot 5 /. are chargeable. No dwelling- house under the value of 5 I. is chargeable. 130. All houses above the value of 5 I. are liable to be taxed ?— Yes. 131. Mr. Serjeant Ball.] Is that valuation forthcoming ?— Yes, from the treasurer ; the treasurer keeps it. 132. Who is the treasurer ?— Mr. James Lane. 133. Under what authority is the money levied ?— Under a local Act ol Parliament, the 53d Geo. 3, c. Ill, and amended by the 55th Geo. 3. 134. Mr. Curry.-] Is the taxation under that Act?- Yes; the assessment and everything; all the proceedings. 135. Chairman. 1 How are the premises situated outside the lme separating the suburbs of the city of Cork from the liberties taxed ?- By the acre. ^ 0.46. B 4 J "