20 MINUTES OF EVIDENCE TAKEN BEFORE THE , . . , nSCCrtaiii what description of persons they were upon Mr. J. C. Besnard. was this: when I wanted to ,,„ was the register, I apphed to a genticinan a , Jst for m(,. , F.• - jarv ^ tS&' SiiT^ on it . Mr Davis who made out those lists is dead 1— He is. I,'"' Does the local Act afford an appeal in such cases ?- It does to the grand jU7; 2. When an appeal takes place, is it tried before the judge ?- No, the grand t partv appeal against an unequal rate, or may he ouly appeal in relief of lumself ? — If he is taxed too highly he appeals against it. . " f May l e only sly that he is taxed too highly, or may he say that he is tax'ed more highly than his neighbour; that is, may he appeal for partiality as well as for overcharge upon himself?- He may appeal in either case. 2i < Mr O'Connell May he appeal for an undercharge upon another per- son ?_ I do'not know that I ever heard of that. The local Act of the 55 Geo. 3, savs that " the said valuators shall, after making such valuation or re- va nation, reduce the same to writing, distinguishing the valuation of each of the said parishes bv itself, and specifying the names of the reputed tenants or occupiers of the respective premises so valued, and shall return or deliver the same valua- tion to the treasurer of the county of the city of Cork, under their hands and seals, or the hands and seals of 10 of them at least; and a copy of the valuation of each parish, attested by the treasurer, shall, with all convenient speed after such valuation shall be returned or delivered to him as aforesaid, be transmitted by the said treasurer to the churchwardens, or one of them, of each of the respec- tive parishes as aforesaid, of which transmissal public notice shall be given by the treasurer in some one or more of the Cork newspapers; and in case any person or persons shall think himself, herself, or themselves aggrieved by such valuation, it shall be lawful for such person or persons, within 10 days after the delivery of such valuation to the said churchwardens, to deliver to the said trea- surer, in writing, the objection or cause of complaint which such person or persons shall have to or against such valuation ; and the said treasurer shall after the expiration of the said 10 days, whether any complaint or objection shall be made as aforesaid or not, summon the grand jury which shall have been empannelled and sworn at the assizes immediately preceding the time of making such return, or such of the said grand jury as shall be then residing within the county of the city of Cork, and shall lay before them the said valuation; and in case any complaint or objection shall have been made as aforesaid, the said treasurer shall submit every such complaint or objection to the grand jury, and they are hereby empowered and required to examine and inquire into the matter of every such complaint or objection, if necessary, upon the oath of the person or persons making the complaint or objection, or of such other person or persons as shall be produced or brought before the said grand jury to be examined as to such complaint ; and in case the said grand jury shall think any complaint or objection well founded, they are hereby empowered to correct and amend the said valuation as they shall think just; and the said valuation, on being ap- proved and amended if requisite, by the said grand jury, shall be considered " Pkce ° fthe valuation made 216. Chairman.] Under that clause do you conceive that the grand jury has lie power to correct it m any way they think proper, either by lower , one instance or raising it in another?— I think so • } 6 n° 111 °" e I doult Wiethe? in nlVthat' ** ^ have exercised that power ?_ value ^ I have never S ^ ^ ^ ** ! f° U haVe Stat- ed * at the circumstances to which - SUfSSttS SXBTSSSUS SS JXSL