io minutes OF EVIDENCE TAKEN BEFORE THE mr. J- c. Besnard. 7 February 1838. Vr Mr Serjeant Jackson.] Suppose a person is in the list made out by the 71. ivirocijec J lt above the value of 5 /., and for that SiSrate^ he alleges that the premises are deteriorated in value, and in consequence of that is excused from taxation and a presentment made to make good that deficiency, that person would be able to take that oath, because he did not owe the municipal rates and taxes, but they were paid for him ?— Yes, and several do. 172 And he would be able then to register, and to exercise the elective fran- chise, though in truth he not only had not paid himself, but he was not liable to pay?—' That is the fact. ^ ,. v 173. And you know that in point of fact that has occurred r— res. 174! Has that occurred in more cases than one ?— It has, though I could not undertake to make out a general list. 175. Mr. Beamish.] Do you know any cases of it?— I know there are cases ; I can oive the names of some; I ascertained it by reference to the treasurer's book when I was making the inquiry which I have mentioned. The treasurer will be able to point out to the Committee the names of the persons who have registered and do not appear to be taxed as 5 /. householders. The treasurer will also be able to point out to you persons who, though they have been valued, have been exempted upon the returns of the constables and churchwardens; but the treasurer cannot tell the Committee, as I understand from him, the names of those persons whom the grand jury afterwards exempted. 176. Mr. Serjeant Jackson.] Who can tell that?— The lists which are in the office of the clerk of the Crown. 177. Mr. Serjeant Ball.] Can he tell the names of the persons that took the oath, notwithstanding they were exonerated from taxes?— No, lie cannot tell that; the clerk of the peace can tell that. 178. You cannot tell that either?— That is not a part of my duty at all; but the clerk of the peace can tell, for every man in Ireland, in order to be registered, must make an affidavit, which is kept by the clerk of the peace. 179. What you have stated as to this practice having prevailed, you state only upon conjecture ?— Not upon conjecture; but I understood the object of the ques- tion to be, to show what opportunities there are of evading the law. 180. Then you only intended to state what might might occur, not what actu- ally did occur ?— I state what actually did occur. 181 Were you present when those persons took the oath?— No, but I have seen their affidavits; but I am not in such a state that I could attend as a wit- ness to prosecute for perjury. 182. Mr Curry.-] With respect to'the valuations that have been made for the purpose of laying on local assessments and local rates, is it not within your know- haf oveiV 71 T r^ T^ th° Se Valuat0FS unde1' ^ eir value, rather extent 116 Y ^ 1 & m SUre ^ 1, ever valued them to the full the' bam^ er\^ certi^ He does^ * ^ W ^ Pr° dUCeS that d— t as his voucher to happens that cer- assessor pretty 186. Are