valuations, if either should be determined on, he thought “that whatever influence such a connexion might have, must tend to raise the valuations; and as these were now confessedly too low, the effect would be so far beneficial.” [Sidenote: Election of guardians.] Many irregularities had occurred in the election of guardians, and there had likewise been instances of improper interference with the distribution and collection of the voting papers. An inquiry was therefore instituted with a view to ascertain whether it might not be expedient to make some change in these respects. Under the Municipal Corporation Act, the suffrages are required to be given at polling-places appointed for the purpose, while by the Board’s order for the election of guardians they are directed to be given by means of voting papers; and of the two modes, many persons thought the former best suited to the state of Ireland. But although irregularities and improper influence had no doubt in some cases interfered with the distribution and collection of the voting papers, intimidation and undue influence of another kind might, it was thought, be as effectually practised, and in a more turbulent manner, when the electors proceed to polling-places to record their votes; and to make so important a change at the then early stage of the proceedings, unless it were absolutely necessary, would tend to weaken public confidence—on all which accounts, and after much consideration, it was determined to adhere to the mode of conducting the elections then established—endeavouring however at the same time to improve the details, and as far as possible to guard against irregularities and improper influences of every kind. Elections had taken place in 99 unions, and in 25 of these the guardians were returned without a contest. The other 74 unions comprised 1,234 electoral divisions, and ten divisions which were subdivided into 54 wards, making in all 1,288 election districts, in 254 of which contests took place, whilst in 1,034 the guardians were returned without a contest. These results seemed to augur well for the future elections under the existing order. A tabular statement showing the particulars of all these elections, with the names of the several returning officers, is given in the Appendix to the Annual Report. [Sidenote: The medical charities.]