The money required for providing the workhouses, being under the provisions of the Relief Act, and with consent of government, advanced by the exchequer-bill loan commissioners, arrangements had been made for its reception, safe custody, and correct appropriation, through the medium of the Bank of England and the Bank of Ireland. A separate loan was in the first instance granted to each union, and as the money was successively required to pay for land purchased, or to pay the stipulated instalments to the contractor, the amount was transmitted to the Bank of Ireland for the credit of the person to whom it was payable in Dublin; and thus these loans passed from her Majesty’s exchequer into the hands of the parties severally entitled to receive them, without ever departing from the custody of one or other of the two great national banks, and consequently without risk, or the possibility of malversation. On the completion of the buildings, and after the accounts had been duly examined and certified, they were together with all the original documents laid before the boards of guardians, in order that every step which had been taken in the matter might be distinctly seen by them—the amount claimed, the amount deducted, and the quantity and price on which the deduction was founded or the claim allowed, all appeared on the face of the accounts; and a statement was at the same time delivered showing in detail the amount of the several receipts from the loan, and the expenditure on account of the union, and exhibiting the excess if there were a balance in hand, or the deficiency if there was not enough to cover the expenditure, in which case a further order to the guardians to raise or borrow the sum deficient was necessarily issued. [Sidenote: Cost of the workhouses.]