As the period approached for bringing the Cork and the Dublin workhouses into operation, it became necessary to prepare a code of workhouse regulations, and a system of union accounts. The latter, it was endeavoured to make as simple as possible, having regard to accuracy and to a proper discrimination of subjects; and the former it was determined to frame on the model of the English workhouse regulations, making such changes only as were necessary for adapting them to the circumstances existing in Ireland. The “order for regulating the workhouse, and for keeping and auditing accounts,”[99] was accordingly prepared, and was issued successively as the unions became sufficiently advanced for its reception. [Sidenote: The workhouse dietaries.] With regard to the dietaries, an “order” for which it was also necessary to prepare, the Board instituted inquiries into the mode of living in different parts of Ireland, so as to be able to establish dietaries in the different unions that should accord with the general habits of the people, and yet “not be in any case superior to the ordinary mode of subsistence of the labouring classes in the neighbourhood.” On this principle the Board continued to frame the workhouse dietaries, as being essential adjuncts of workhouse management. But for the efficiency of the workhouse, reliance was chiefly placed on the enforcement of order, sobriety, cleanliness, daily occupation, the observance of decency and decorum, and the exclusion of all stimulants to excitement—these constitute the real strength of the workhouse as a test of destitution, and would be in a great degree effective, even if the diet, clothing, and other merely physical appliances were superior to what is seen in the neighbouring cottages; and these essentials the workhouse regulations are calculated to maintain. ----- [99] A copy of the order is appended to the 2nd Annual Report. ----- [Sidenote: Exaggerated expectations as to the effects of the Poor-law.]