“The foregoing appear to be the only points requiring especial attention, in framing a poor-law for Ireland, although there are several other matters of minor interest not to be overlooked. The ‘Poor Law Amendment Act’ should, I think, be taken as a guide in framing the measure, and the language, order, and general provisions of that Act should be adhered to, except where the contrary is herein indicated, or where a variation is obviously necessary. There will be much practical convenience in thus assimilating the two statutes, which provide for poor-law administration in the two countries. A measure framed on the principles developed in this Report, is I think necessary for Ireland. Unless the people are protected from the effects of destitution, no great or lasting improvement in their social condition can be expected. The establishment of a poor-law is, I conceive, the first step necessary to this end; and followed as it will be by other ameliorations, to the introduction of which it is a necessary preliminary, we may hope that it will ultimately prove the means of securing for Ireland the full amount of those benefits which ought to arise from her various local advantages, and the natural fertility of her soil. “The proposed measure may, I believe, be carried into effect, either by means of a separate commission in Ireland, or by the existing English Poor Law Commission. One of these modes, I presume, must be adopted; and before deciding which, it will be necessary to consider the advantages and disadvantages of each. In doing this, it is important to bear in mind, that it is the English Poor Law system which is now proposed to be established; and that the knowledge and experience acquired in working that system, can be best made available for Ireland, by employing individuals conversant with the English practice. If there should be a separate commission for Ireland, it would be necessary that the commissioners should be acquainted with the English Poor Law, as now administered; and this, I apprehend, would exclude most of those Irishmen who might otherwise be deemed qualified for the office. Such exclusion, however necessary, would have an ungracious appearance, and might excite angry comment. But independent of this consideration, if there were a separate commission, the law would be similar in both countries, but the practice might become widely different, as was the case in different parts of England under the old Poor Law administration. With two commissions, there might possibly be no unity of principle,—there would certainly be no unity of action,—and probably no identity of result. Unless the existing English Poor Law Commission should be unequal to the additional duty of introducing the proposed law into Ireland, or unless it should appear that the