for the most part in a state of poverty bordering on destitution, from a portion of the burthen; and it is gratifying to find that this proposition has on the whole been favourably received. _The Unions as proposed are too large._—“In almost every discussion during the progress of the bill last session, the proposed number and size of the unions were objected to. Yet the discretion of the commissioners is unfettered in these respects. They are left at liberty to form the unions, as may appear best adapted to the circumstances in each case. The same discretion was confided to the commissioners in England, and it must be equally necessary that they should possess it in Ireland. The objections to the intended size of the unions, do not therefore apply to the bill, but to my first Report, in which it is stated that, ‘If the surface of Ireland be divided into squares of twenty miles each, so that a workhouse placed in the centre would be about ten miles from the extremities in all directions, this would give about eighty workhouses for the whole of Ireland.’ Instead of eighty workhouses however, I assumed that a hundred might be required, and calculated the probable expense accordingly. But this was mere assumption, for it is obviously impossible to state what will be the precise number of unions, until some progress has been made in the work of formation. The commissioners are bound to form the unions in the best manner, according to the best of their judgment. Their credit as public functionaries would be compromised by any failure in this respect; and it may be fairly presumed that they will use due vigilance and impartiality, and avail themselves of all the experience which England affords in this matter.