million, or over one-eighth of the entire population. ----- [165] See Report of the association, p. 41. ----- [Sidenote: Distress in certain unions.] The official returns of the collection and expenditure of the poor-rates are made up to the 31st March 1848, and comprise six months only of the parochial year which will end on the 29th September following. They show that in those six months 961,356_l._ had been collected, and 781,198_l._ expended, thus exhibiting an excess of collection over expenditure of 180,158_l._ The state of the balances appears therefore to have greatly improved,[166] and rates to the amount of 661,855_l._ still remained on the books for collection. “Up to this point therefore (the commissioners observe) the financial progress has been favourable”—But they add, “if we should have to sustain operations for five months longer, at the rate of expenditure exhibited for March, it is clear that great exertions have yet to be made in the collection of rates, in order to escape a large accumulation of debt at the close of the year.” The above statements apply to the unions in the aggregate. There are however the commissioners say, certain unions which “cannot for some years be cleared from present debt under the most favourable circumstances, and in unions which on the whole are well provided with funds, many electoral divisions are in a state of almost hopeless bankruptcy.” ----- [166] Ante, p. 328. ----- [Sidenote: British Relief Association.] The proceedings of the “British Relief Association” have already been noticed.[167] The committee of the association had still a considerable sum at their disposal in the latter end of 1847, and this it was determined to appropriate in aid of such of the distressed unions above adverted to as the Poor Law Commissioners should recommend for that purpose, and also in “affording food and clothing to children through the medium of schools.” Accordingly grants to the amount of 143,519_l._ were successively made to the distressed unions[168] in aid of their general expenditure; and with regard to the school-children, it is said—“by the 1st of January 1848 the system was in full operation in thirteen of the more distressed unions, 58,000 children were on the relief-roll of the association, and this number gradually increased, until in the month of March upwards of 200,000 children, attending schools of all denominations in twenty-seven western unions, were participating in this relief. The total expenditure for feeding the children amounted to 80,885_l._, in addition to which the sum of 12,083_l._ was spent in clothing, making a total expenditure during the second period of the relief operations of the association of 236,487_l._”[169] Treasury grants to the extent of 114,968_l._ had also been made in aid of the distressed unions, during the present year. ----- [167] Ante, p. 321. [168]