The commissioners being by the _35th section_ of the Act made responsible for providing the workhouses, very particular instructions were given to the assistant-commissioners on the subject, which constituted in fact the foundation of the whole measure. They were directed “at the formation of every union to make a careful survey, not only of the present state of destitution and mendicancy within it, and of what will be the extent of workhouse accommodation required immediately, or in the first two or three years, but also what was likely to be necessary afterwards; so as to frame such plans and adopt such arrangements in the construction of the buildings, as should afford the earliest present accommodation, and at the same time afford facilities for enlargement whenever it should become necessary.” In cases where barracks or other buildings should be taken for workhouse purposes, care ought likewise to be taken that the necessary alterations and additions were so framed that a portion only need be constructed in the first instance, and that the whole of the plan as designed might be completed whenever it should afterwards be found necessary, without materially interfering with the parts already in use. The quantity of land to be occupied with the workhouse is by the Act restricted to twelve acres, and the assistant-commissioners were recommended to endeavour to convince the guardians of the inexpediency of occupying more land than was sufficient for the purposes of a garden, or than could be conveniently managed by the boys and aged and infirm men. Next in importance to the workhouse, was the establishing an assessment founded upon the actual value of all the rateable property within the union, in conformity with the _54th section_ of the Act. The assistant-commissioners were directed to call the attention of the boards of guardians at their first and second meetings to this important duty, for the performance of which they were responsible. Suggestions were then offered with regard to the government valuation, and that made under the Tithe Composition Act, and also to the probable necessity in some cases of procuring a new valuation; although in general it was considered that it would be found practicable at the outset to establish a fair and equitable assessment for the poor-rate, without resorting to the expensive process of a valuation by professional men. The board next determined upon the kind of returns, statistical and otherwise, to be required from the assistant-commissioners, and the extent of information in all cases to be obtained before any unions should be declared; and a circular containing full directions on every point, together with a form for tabulating the several heads of information, was addressed to the assistant-commissioners for their guidance in this highly important part of their duty.