_Sections 20, 21, 22, 23, 24._—Provide for the purchase of three additional acres of land to be used for a cemetery, or for the erection of fever wards. The commissioners are also empowered to hire or purchase, not exceeding 25 acres, for the purpose of erecting a school for the joint reception maintenance and education of the children of the North and South Dublin unions, the management of such school to be conducted by a board chosen from among the guardians of the two unions, in such manner as the commissioners shall by order direct. Other unions may also be formed into school districts in like manner, and for a like purpose. _Sections 25, 26._—The commissioners empowered to prescribe the qualifications and the duties of all officers, and to determine their continuance or removal, and to regulate their salaries, &c. The administration of relief is also subject to the commissioners’ direction and control. _Sections 27, 28, 29._—Accounts are to be kept and audited as prescribed by the commissioners. Any payment disallowed by an auditor, is to be recovered from the party debited therewith. And on or before the 1st of May in every year, an account is to be laid before parliament of the expenditure on relief of the poor, and of the total number relieved in each union, during the year ended on the 29th of September preceding. [Sidenote: The 10th and 11th Vict. cap. 84.] _The 10th and 11th Vict. cap. 84_, is entitled ‘An Act to make Provision for the Punishment of Vagrants, and Persons offending against the Laws in force for the Relief of the Destitute Poor in Ireland’—_22nd July 1847_. _Sections 1, 2, 3._—After declaring it to be expedient to make further provision for the punishment of beggars and vagrants &c., the _59th section_ of the Irish Poor Relief Act[156] is repealed, and it is enacted instead, that every person deserting or wilfully neglecting to maintain his wife or child, so that they become destitute and be relieved in or out of the workhouse of any union, shall on conviction be committed to hard labour for any time not exceeding three months. And persons wandering abroad begging or gathering alms, or procuring children to do so, and every person going from one union or electoral division to another for the purpose of obtaining relief, shall be liable on conviction to be committed to hard labour for any time not exceeding one month.