magistracy in the government of the unions; as the magistrates will doubtless nominate those members of their body who are most active and able. “A different practice from that established in England, seems also to be necessary with respect to the Clergy. Under the provisions of the Poor Law Amendment Act, ministers of religion of every denomination are eligible for the office of guardian, elected or _ex-officio_. In the present condition of Ireland, I fear this would be attended with inconvenience, and might destroy the efficiency of the boards of guardians. I therefore propose that no clergyman, or minister of any religious denomination, shall be eligible to act either as elected or _ex-officio_ guardian. This exclusion is not proposed from any notion of the general unfitness of the clergy to fill the office of guardian; but with reference solely to the present state of religious opinion in Ireland, and to the importance of keeping the functions of the boards of guardians free from the suspicion of sectarian bias. If the ministers of one persuasion were to be admitted, the ministers of every persuasion must be so; and then the deliberations would too probably he disturbed by religious differences. On no point have I taken more pains to arrive at a sound conclusion than on this, being fully sensible of the objections, on principle, to the exclusion of any class of men from office: but the great majority of the clergy themselves with whom I have conversed, Roman catholic and protestant, have agreed in thinking that it will be, on the whole, inexpedient to admit any of the ministers of religion to act as guardians; and after the fullest consideration and inquiry, I therefore recommend that they should all be declared ineligible.