The providing of the Irish workhouses was a large and difficult operation, involving a great variety of details, and requiring constant attention. The contracts were as stated in the last Report entered into so gradually, and the works were spread so equally throughout the country, that although the number actually in progress at one time was greater than it might at first have been considered safe or expedient to undertake, it yet was not found that prices were materially affected, or that any other material inconvenience had arisen. One of the chief impediments was the delay and difficulty encountered in obtaining sites for the workhouses, owing to encumbrances and other circumstances connected with landed property in Ireland, and to the Act’s containing no special provision for the purpose. At one time indeed it was thought that it would have been necessary to apply to parliament on the subject; but by determined perseverance sites were at length everywhere obtained, and although not in every case so good as might be wished, no union was left without one sufficient for its object. The winter of 1841 began early, and continued late, and was unusually severe, which greatly retarded the progress of the buildings; but the contractors were generally sensible of the value of time, and whenever the weather permitted, exerted themselves to recover what was unavoidably lost through unfavourable seasons. It may perhaps not be deemed irrelevant to mention, that the author being then the resident commissioner in Ireland, he made a point of examining every workhouse site purchased, or intended to be purchased, and also inspected once at least in every year each of the workhouses, whether built or in progress of building. These inspections were no doubt a great addition to his other labours, but they were very necessary for correcting the defects and omissions which are sure to occur in carrying out so extensive an operation. [Sidenote: Fourteen workhouses in operation.] Eleven workhouses were completed and opened for the relief of the destitute poor during the year 1840-41 in addition to those of Dublin and Cork opened in the preceding year, and making fourteen in all. Two of these belonged to the important unions of Londonderry and Belfast. The Londonderry house had been open throughout the winter, and continued to work in all respects satisfactorily. The others had been too recently declared to afford reliable indications as to their future working, but nothing had occurred to excite apprehension with respect to them. [Sidenote: The Dublin unions.]