As regards voluntary associations, it is proposed that the Poor Law Commissioners shall frame rules for their government, and that each association shall transmit to the commissioners an estimate of its probable expenditure and its funds for the year ensuing, and that they shall award such grant to it as they think proper. The commissioners to be also authorised “to advance to any voluntary association, out of the national rate, the whole sum which may be necessary for the building and outfit of a mendicity or alms house for any parish;” and if such mendicity or alms house be not afterwards duly maintained, the sum so advanced is to be repaid by the parish to the credit of the national rate. Certain recommendations are then made with the view of promoting sobriety, and lessening “the inordinate use of ardent spirits”—also with reference to the Board of Charitable Bequests, whose functions may, it is suggested, be advantageously transferred to the Poor Law Commissioners—likewise the details of a plan for purchasing the tithe composition, and vesting it in the Poor Law Commissioners as a fund for the relief of the poor, by doing which, it is said, “there would be a surplus of 313,000_l._ a year applicable to the purposes of the national rate.” In conclusion, the commissioners express their belief, that upon the whole there is a rising spirit of improvement in Ireland, which however requires to be stimulated by sound legislation, “or it cannot speedily relieve the country from the lingering effects of the evil system of former times.” At present, it is observed, with a population nearly equal to half that of Great Britain, Ireland yields only about a twelfth of the revenue to the state that Great Britain does, nor can it yield more until it has more to yield. Increased means must precede increased contribution, and to supply Ireland with these is, the commissioners say, the great object of their recommendations. Such was the commissioners’ final Report on the condition of the Irish poor and the means for its amelioration, the substance and general import of which I have endeavoured to give with the fulness and completeness the importance of the subject demanded. The Report was not however signed by all the commissioners. Three of their body withheld their signature, and recorded their “reasons for dissenting from the principle of raising funds for the relief of the poor by the voluntary system, as recommended in the Report.”[67] The ‘Reasons’ are set forth in thirteen propositions, the most material of which are the following. ----- [67] These were Dr. Vignoles, J. W. S. Naper Esq., and Lord Killeen. -----