. ,46 MINUTES OF EVIDENCE TAKEN BEFORE THE Mr. Richard Gould tain the rent as much as we could, because we conceived that it a man paid 101 or h house, that was quite enough ; and if we could not ascertain the rent, then from the neighbours we got the best information we could ; and m any doubtful 28 February 1838. we put down what the tenant paid, and we satisfied ourselves as much as if we had been sworn. , . . . , , . . 4080. You satisfied yourselves as accurately in this valuation as you did in that of 1828?— For myself I must say I did. , 4081 Upon the same general principles ?- No, because this valuation may be taken as regards rent; and if a man pays 10i. it is value for 10/.; but in the other valuation a man might pay 10/., and yet he might not be valued at all. 4080 But was not it your duty to value them ?— We did not conceive it was. 4083 You did not conceive it was your duty to value every house of the value 0f 10/.?— I conceive there are many houses that ought to be valued at 10/. that were not valued then. 4084. Did you not omit, out of that valuation, houses which you believed to be of the value of 10/. ?— No doubt of it, and more. 4085. Upon what principle did you do that?— Upon the principle of the local Act of Parliament, that exempts houses let to poor tenants. 4086. What is the principle that the Act of Parliament lays down, as to what are poor tenants?— I never read the Act of Parliament. 4087. You have no knowledge of that Act of Parliament, the provisions of which you swear to observe '— My opinion always was, that houses let to poor tenants were exempted, and that houses not worth 5 /. were to be exempted ; I do not know whether I ever read the Act of Parliament. 4088. Do you remember being sworn ?— I was sworn as a valuator. 4089. And you never thought it worth your while to ascertain what was meant by executing the office of valuator, to the best of your knowledge, skill, and judgment?— Indeed I satisfied my own conscience as a valuator; there were 14 of we had 110 object but to do justice. us 4090. You considered it to be doing justice to leave out houses from the valua- tion that were of the value of 10/.?— Under all preceding valuations, and under that local Act of Parliament; we had the different valuation books before us ; it was no commencement of a practice; it was always done before; I have the old valuation books here. 4091. Mr. Beamish.] Do you mean to say that you never, previous to entering on this valuation, ascertained upon what principles you were to value, or under what Act of Parliament, or under what clauses of the Act of Parliament, you were to value?— We were sworn to do our duty, which, I think, we very religiously observed ; and we got directions from the grand jury ; what directions they were, I am sure I do not recollect now; Mr. Cuthbert was the foreman of the grand JUI> 4092. Were they written directions ?— I conceive not; I believe verbal. 4093. Did you not refer to the Act under which you were to value?— I do not know that I ever read that Act of Parliament. 4094. How could you proceed to act unless you either had written instructions, or had referred to the Act of Parliament?— fdo not know whether I read it or not, but we adhered strictly to the directions we got, and did our duty. 4095. You satisfied yourself that having received directions from the grand jury, it was unnecessary for you to read the local Act of Parliament?— I thought so. We were conscientious men, and we observed our oaths, and adhered to the directions we got. 4096. Did you conceive, as conscientious men, that you were doing your duty by not referring to the Act of Parliament under which you were bound to value those houses ?— If we had considered it our duty to refer to the Act of Parliament, 1 suppose we should have done so. 4097- Should you conceive that in proceeding to act without reading the Act of Parliament, you had done strictly what you were bound to do ?— No doubt of it; we did our duty very conscientiously, whether we read the Act of Parliament or not. 4098. Are you not aware that it is under that local Act that you were sworn? — 1 do not know what Act we were sworn under. 4099- You took the directions of the foreman of the grand jury, and under those directions you proceeded to value r- The foreman of the grand jury and some of the members were there when we were sworn, and we got directions from them. Mr.