These numbers were ascertained by returns which the author had obtained in 1842, and caused to be tabulated by desire of the Irish government, with a view to the parliamentary franchise. The same returns show that the net annual value of property assessed to the relief of the poor in Ireland, was 13,428,787_l._; but more exact returns subsequently obtained place the amount at 13,253,825_l._ The annual value of property assessed to the poor-rate in England and Wales at that time was 62,540,003_l._—See return to an order of the house of commons dated 3rd May 1842. Both of these valuations are no doubt below the actual amount, probably by 20 or 25 per cent.; but of the two, the Irish valuation is perhaps somewhat nearer the truth than the other. ----- The defects above noticed are explained and commented upon at great length in the fifth Report. They no doubt impede the orderly working of the law, and add to the labours and embarrass the proceedings of the entire executive; but they do not affect the principle of the measure, nor very materially detract from its usefulness. They are of a different origin from the measure itself, having been grafted upon the bill in its progress through parliament; and they will no doubt be removed, or so modified as to be less obstructive than at present, to which end they were now brought prominently under notice. [Sidenote: 1844. Sixth report of proceedings in Ireland.] The Report of 1844, like those preceding, is dated the 1st of May; and it will be convenient to commence the account of the year’s proceedings with a summary of the Act for amending the law, which was passed on the 24th August 1843, and which what is said above will have prepared the reader to expect. _Summary of the 6th and 7th Vict. cap. 92._ For the further Amendment of the Law for the Relief of the Poor in Ireland. _Sections 1, 2._—That where the property rated is not of greater value than 4_l._, or in certain boroughs named than 8_l._, the rate on such property shall be made on the immediate lessor, and if his name be not known he may be rated as “the immediate lessor;” and the rate is to be recoverable together with costs, notwithstanding any defect or error in the name, by action, or by civil bill, or by complaint before a justice, but no action is to be brought without consent of the Poor Law Commissioners.