Such was the general purport of the minute, although considerably more in detail, and embracing some minor points not noticed above. It was circulated among the boards of guardians, and was thought to have produced a good effect by directing attention to the principle as well as to the provisions of the Act. There was reason to believe moreover, that the potato crop, although scanty in some districts, was on the whole not materially deficient in produce, and that although the quality was generally inferior, the potatoes would keep nearly as well as in ordinary seasons. There was likewise reason to believe that the dread of scarcity had influenced the people to be more careful and economical in the use of their stores than they probably otherwise might have been, and that they would thus by provident forethought avert the occurrence of any very serious amount of distress, notwithstanding that a general deficiency in the grain crops was superadded to the other evils arising out of the extreme wetness of the season. [Sidenote: 1841. Third report of proceedings in Ireland.] The third Report of proceedings in Ireland is dated May 1st, and contains an account of all that was done during the previous parochial year, ending March 25th 1841. At the date of the second Report 104 unions had been declared. [Sidenote: Unions and workhouses.] At the date of the third Report we find the number increased to 127, and it is stated that only 3 more will be required, and that these will be declared in the course of the present month, making the entire number of unions in Ireland amount to 130. At the date of the last Report 60 workhouses had been contracted for, and the buildings were in different stages of progress. The number of workhouses contracted for and built or in process of building up to the 25th of March 1841, was 115, of which a particular account is given in a Report by the architect inserted in the Appendix to the present Report. [Sidenote: Erection of the workhouses.]