Cork possessed a foundling hospital and a house of industry as well as Dublin; but both were much smaller than the metropolitan ones, and the house of industry alone was susceptible of being used as a workhouse, and that only temporarily until an adequate building could be provided for the purpose. With respect to the foundling hospital, steps were taken as in the case of that of Dublin, to bring it to a close at the earliest period compatible with the wellbeing of the children maintained in it. The Cork guardians entered with alacrity on the discharge of their new duties, and took immediate steps for obtaining a valuation, and levying a rate. It was therefore determined in compliance with the desire strongly expressed by them, and by the inhabitants generally, to bring the law into full operation in the Cork union with the least possible delay, although it was not unlikely that some inconvenience might arise from relief being administered there so much sooner than it would be practicable to provide for its administration in the neighbouring districts. [Sidenote: Cork workhouse declared temporarily, February 15, 1840.] The union was declared on the 3rd of April 1839; and on the 15th of February 1840 an order was issued declaring the old house of industry to be the temporary workhouse of the union for administering relief. Full instructions were furnished to the guardians on the occasion, and an intention was expressed of watching the progress of the Cork and the Dublin unions, with a view to the prompt exercise of the powers provided by the law for mitigating “whatever inconveniences might arise from thus early bringing the law into operation.” The proceeding was one of great interest, and of great anxiety also to those on whom the responsibility rested, so much depending on the success of the first unions. The author has a vivid recollection of all that passed on the occasion, and of the deep thankfulness experienced on witnessing the efficient working of these unions, and this moreover under difficulties far greater than would be likely to arise when the course of procedure was more matured. [Sidenote: Workhouse regulations and order of accounts prepared.]