"We hold it that county surveyors and properly approved valuators, selected by the grand jurors of the county and the Board of Guardians under local control, and possessing local knowledge, are the most suitable officers for the execution of a work, which in Ireland must ever be a periodical one, from the diversity of soils and the improved state or inismanagement of cultivation."

Ireland must feel thankful to any friend for any suggestion that would contribute even in the smallest degree to the amelioration of her people. But we fear the one given by the friend in question is not altogether judicious, and in many points most objectionable, as events have long since proved, but with which no doubt the author of the suggestion is unacquainted. Well, for his information, and for that of our readers whom the subject may interest, we give the follow. ing extract from the Seventh Report of the Poor Law Commissioners, which cannot fail to show how cautious the country should be in vesting in any Board of Guardians, the power of appointing Valuators or Applotters.

"There are certainly cases in which undue favonritism or prejudice, or party feeling has influenced a Board of Guardians to select incompetent or improper Valuators." They (the Board of Guardians,) have in some instances been led to form erroneous notions of what the law in strictness requires; and perhaps, in a majority of cases been influenced by a kindly feeling, or by other motives, to promote an under Valuation of the properties."

Our paper is now coming to a close, and may be considered by our readers as already too long; if so, our only apology is, that the subject was to us one of no ordinary interest, and feeling that it might be so to our readers, we ventured to engage their attention so far.

In concluding our paper let us hope from what we have stated, regarding the character of Dr. Griffith, as a public officer, that our readers have arrived at a proper appreciation of the great debt due to him by the country. And in parting with the journal in which he has been assailed, we reiterate what we have already stated, namely that we admire and respect the principles upon which it is conducted; but to cor rect inaccurate statements, and especially when they are calculated to prejudice the public mind against men such as the gentleman whom we have endeavoured to defend, should be the imperative duty of every impartial and independent contemporary.

Lots or Tenement items assin lated. Lots averaged.

Items of waste deducted, or F ces copied.

Registering Tenements. Land items calculated, or iter above Tables, such as Rents, & Items of Land calculations co pared,

Entering Tenements into Po Law sheets.

Made copy of Field or Ho Book, No of lines.

House items squared, priced, ar cast up.

Houses or Land reduced by p centage.

House items, or Surveys, check: or compared.

Entered Houses into poor La sheets.

Reduced Irish to English Acres Made Printer's copy, as far a quantity only, or in foll Inking in final value of Land an

Houses into Poor Law sheets.

Comparing in full both Poor Lav sheets.

Comparing printed proofs, No. 0 lines.

Rent Book, No. of lines written.

I hereby certify that the entries made in this Return are correct.

Name,

Travelling from Carlow to Dublin and writing out field not es in office.
Dublin to Mal low and pre paring field work.

Also preparing field
work.

Boundaries altered.
Writing out field
notes, &c.

Drumdoohigmore.

I hereby certify that this Account of my time is correct.

John Boyan, Valuator.

FINANCE.

332. The following regulations are to be observed by the valuator or surveyor, relative to his monthly expenditure for the General Valuation service.

333. The valuator or surveyor should continually bear in mind the necessity of observing the strictest economy in the expenditure of money for the purposes of the General Valuation, and he is not in any case to incur expense unless previously authorized by the Commissioner of Valuation to do so, except when it is manifestly for the interests of the service, and there is reasonable ground to presume on the subsequent acquiescence of the Commissioner, as in the case of trifling disbursements for stationery, &c.

334. All the monthly accounts, vouchers, or financial documents of the valuator or surveyor are to embrace only the period in any given month during which such valuator, surveyor, or their assistant labourers may have been actually employed, as no allowance can be authorized except for services which have been performed.

335. Every valuator or surveyor will be furnished with a supply of printed forms of receipts, bills, &c., which are to be filled up at the end of each month or less period, as here directed, viz :

PAY RECEIPT.

1st. The valuator or surveyor's monthly pay receipt should bear his signature and contain the name or names of the county or counties credited, the whole amount of pay charged, capacity and dates during which engaged, as follows:

GENERAL VALUATION OF IRELAND.

Counties of Carlow, Cork, and Kerry.

Received from RICHARD GRIFFITH, Esq., Commissioner of Valua tion, the sum of twenty-five Pounds sterling, being the amount of -Valuator, from the first to the thirty-first day of

my pay as

January, 185

£25 Os. Od.

Dated this

66

We think it right here to observe, that in inserting these tables and extracts from The Book of Instructions," and in devoting so con. siderable a portion of our space to this peculiar description of matter, we are exposing ourselves to the charge of tediousness and unnecessary prolixity. However, we write upon a subject new to most readers, and one also around which a mirage of misconception, abuse and positive falsehood, has been raised by writers who seek revenge for disappointed expectations, or by clamorous politicians endeavouring to gain popular applause by trading upon the ignorance of the public or upon their prejudices. We have endeavoured, through the medium of these extracts and examples taken from "The Book of Instructions," to show the excellence of Dr. Griffith's System, and the plain, simple rules laid down for the guidance of those employed by him. And thus we enable the reader to judge for himself, rendering his opinion independent of the sentiments expressed by those who have every interest in misrepresenting the facts bearing upon the valuation of Ireland. The charges made against Dr. Griffith, reminds us of a passage in Sir William Petty's account of the false charges made against himself, in which he informs us "He became to bee esteemed the or evil angel of the nation; and although God enabled him to cleare himselfe before the Councill and all other authorityes, as allsoe to any other particular persons who was but curiose enough to understand the reason of his actings, yet all he did, it was still said to bee but delusion, and casting a mist before the eyes of men he dealt with."