The Report for 1847-8 would, in the regular order, have formed the tenth of the series. But it had now been deemed necessary to establish a separate commission for Ireland, entirely independent of the English commission, and the Report is consequently entitled the first of the new executive. This Report like the nine preceding, is dated on the 1st of May; and as three Acts making very important changes in the law for the relief of the Irish poor had been passed early in the period to which the Report applies, (namely on the 8th of June and the 22nd of July 1847), the insertion of the following summaries of these three Acts will be a fitting preliminary to our consideration of the Report itself. [Sidenote: The Extension Act, _10th and 11th Vict. cap. 31._] _The 10th and 11th Vict., cap. 31_, is entitled ‘An Act to make further Provision for the Relief of the Destitute Poor in Ireland’—_8th June 1847_. _Section 1._—Directs the guardians of the poor to make provision for the due relief of all destitute poor persons disabled by old age or infirmity; and of destitute poor persons disabled by sickness or serious accident, and thereby prevented from earning a subsistence for themselves and their families; and of destitute poor widows, having two or more legitimate children dependent upon them. Such poor persons, being destitute, are to be relieved either in the workhouse or out of the workhouse as the guardians may deem expedient; and the guardians are also to take order for relieving and setting to work in the workhouse when there shall be sufficient room for so doing, such other destitute poor persons as they shall deem to be unable to support themselves by their own industry. _Sections 2, 3._—Whenever relief cannot be afforded in the workhouse owing to want of room, or when by reason of fever or infectious disease the workhouse is unfit for the reception of poor persons, the Poor Law Commissioners may by order empower the guardians to administer relief out of the workhouse to such destitute poor persons, for any time not exceeding two months; and on the receipt of such order, the guardians are to make provision accordingly—Relief to able-bodied persons out of the workhouse, is however to be given in food only, and the commissioners may from time to time regulate its application. _Sections 4, 5, 6._—The commissioners may direct the guardians to appoint relieving officers to assist in the administration of relief; and also medical officers for affording medical relief out of the workhouse, whenever they shall deem such appointments to be necessary or expedient. The commissioners may likewise, on application of the board of guardians, wherever an electoral division is distant six miles from the place of meeting, form such division into a district, with a committee to receive applications, and to report thereon to the guardians.