With respect to the relief of the aged and infirm, of orphans, helpless widows with young children, and destitute persons in general, it is stated that there is a difference of opinion—some of the commissioners “think the necessary funds should be provided in part by the public through a national rate, and in part by private associations, which, aided by the public, should be authorized to establish mendicity-houses and almshouses, and to administer relief to the indigent at their own dwellings, subject however to the superintendence and control of the Poor Law Commissioners; while others think the whole of the funds should be provided by the public, one portion by a national rate and another by a local rate, and should be administered as in England by the board of guardians of each district.” The majority are however of opinion, “that the plan of voluntary associations, aided by the public, should be tried in the first instance.” Recommendations are then made as to the mode of raising and apportioning the rate. The commissioners have, they say, “anxiously considered the practicability of making the rate payable out of property of every description; but the difficulty of reaching personal property in general by direct taxation, except through very inquisitorial proceedings, has obliged them to determine on recommending that the land should be the fund charged in the first instance with it.” There being, the commissioners say, reason to believe that the landed property of Ireland is so deeply encumbered, that a rate might absorb the whole income of some of the nominal proprietors, the Masters of the Court of Chancery were consulted on the subject, and from the facts they stated, “it appears that the average rent of land is under 1_l._ 12_s._ 6_d._ the Irish acre, equal to about 14_s._ 2_d._ the English; that the gross landed rental of Ireland amounts to less than 10,000,000_l._; that the expenses and losses cannot be taken at less than ten per cent., nor the annuities and the interest of charges payable out of the land at less than 3,000,000_l._ a year; so that the total net income is less than 6,000,000_l._” The commissioners think therefore, that the encumbrancers should bear a share of the burden, and recommend “That persons paying any annual charge in respect of any beneficial interest in land, shall be authorised to deduct the same sum in the pound thereout, that he pays to the poor-rate.” They also recommend “that the original rate shall never be raised by more than one-fifth, unless for the purpose of emigration.”