No return could be obtained from the Athlone union, which is one of the 106, and its operations are therefore not included in these amounts. ----- ----- [123] See author’s memorandum at page 209 ante. ----- ----- [124] These were Cahirciveen, Clifden, Glenties, and Milford. ----- On comparing the expenditure with the net annual value of property rateable in each union, it will be found that it does not on an average amount to sixpence in the pound. The expenditure moreover includes the instalments which had been repaid on account of the workhouse loans; but as there was a large arrear of these instalments then due, and few of the workhouses had their full complement of inmates, it was thought likely that the average might be higher by and bye, although not so much higher as to afford reasonable ground for dissatisfaction or alarm. The aggregate of the loans granted by government for building and fitting up the workhouses amounted to 1,140,350_l._, or about 1_s._ 8_d._ in the pound, on the net annual value of rateable property in Ireland, that is a poundage of somewhat less than 1_d._ in the pound per annum for repayment of the money borrowed. The poundage varied considerably however in different unions, according to the proportion the cost of the workhouse bore to the value of the rateable property. [Sidenote: Issue of amended orders.] Advantage was at this time taken of the experience acquired during the five years that the law had been in operation, to revise the orders and regulations which were at first promulgated. And accordingly an amended order was issued for the election of guardians, together with a new circular of instructions to the clerks of unions with regard to the duties to be performed by them as returning officers. An amended general order was also issued regulating the proceedings of boards of guardians, and defining the duties of union officers; and likewise a general order containing amended regulations for the management of workhouses, together with a new form for the half-yearly abstract of accounts, with ample instructions thereon. In short, nothing in the way of regulation which came within the powers confided to the commissioners, was omitted or neglected; and all resistance to the payment of the poor-rates having ceased, it was hoped that henceforward the working of the law would everywhere proceed in an orderly and effective manner. CHAPTER V.