_Sections 58, 59, 60._—Every person absconding from a workhouse and leaving his wife or child to be relieved therein, or who refuses to work, or is guilty of drunkenness or disobedience to the rules prescribed for the government of the workhouse, or who shall introduce spirituous or fermented liquors into any workhouse, is on conviction to be subjected to imprisonment with hard labour for not exceeding one month. Any person who deserts and leaves his wife or child so that they become chargeable, is on conviction to be subjected to hard labour in the house of correction for not exceeding three months; and every justice of peace may issue his warrant for apprehension of the offenders. _Sections 61, 62, 63._—For defraying the expenses incurred under this Act, the guardians are empowered to make and levy such rates as may be necessary on every occupier of rateable hereditaments within the union, regard being had to the proportion previously charged upon any electoral division. The rateable hereditaments are then enumerated. But it is provided that no church chapel or other building exclusively dedicated to religious worship, or used for education of the poor, nor any burial-ground or cemetery, nor any building used for charitable or public purposes shall be rateable, except where any private profit or use is derived therefrom, in which case, the person deriving such profit or use, is to be rated as an occupier according to the annual value of the same. _Sections 64, 65._—Every rate is to be a poundage rate, made upon an estimate of the net annual value of the several hereditaments—“that is to say, of the rent at which, one year with another, the same might in their actual state be reasonably expected to let from year to year, the probable annual average cost of repairs insurance and other expenses, if any, necessary to maintain the hereditaments in their actual state, and all rates taxes and public charges, if any, except tithes, being paid by the tenant.” The particulars of every rate are to be entered in a book (the form of which is given in a schedule annexed) and the guardians and other officers whose duty it may be to make the rate, are to sign the declaration at the end of the same, after which it is to be evidence of the truth of the particulars contained therein.