“Much of what appeared to be necessary with reference to the members of the boards of guardians, both elected and _ex-officio_, is given in the second part of this Report: but the important question—in whose hands the right of appointing guardians shall be confided, and in what way that right shall be exercised, still remains to be considered. In this, as in other cases, the principle established in England, should, I think, be applied to Ireland, and the election of guardians be vested in the ratepayers and owners of property within the union; but the circumstances of Ireland require some modification of the English practice, in this respect. The owners of property in England, are entitled to vote according to the scale which was established by the Select Vestry Act, and which ascends by gradations of 25_l._ each, from a rated value of 50_l._ per annum up to 150_l._ per annum, giving one vote for the former, and six votes for the latter. This scale seems open to some objection, on the grounds of complexity and over-minuteness. It moreover differs from the scale of voting fixed for the ratepayers by the Poor Law Amendment Act, which provides that ratepayers, if rated under 200_l._ shall have one vote; if rated at 200_l._ and under 400_l._, two votes; and if at 400_l._ and upwards, three votes. Such a scale seems on the whole well adapted to the condition of ratepayers in England, but the amounts specified are too high for Ireland; and the scale is not sufficiently minute in its graduation, for the subdivision of property which prevails there. Instead of adopting these English scales, therefore, I propose to establish one scale in Ireland, by which simplicity of detail, and a right result, will I think be more effectually secured; and I recommend the following for regulating the votes of owners of property, as well as occupiers, above 5_l._ and under 5_l._ one vote. 50_l._ and under 100_l._ two votes. 100_l._ ” 150_l._ three votes. 150_l._ ” 200_l._ four votes. 200_l._ and five votes. upwards