In the session of 1849 likewise two Acts were passed requiring our attention. The first of these,—The _12th and 13th Vict., cap. 4_, relates to the appointment of vice-guardians. It provides that when a board of guardians shall have been dissolved, and paid officers appointed, before the 25th of March 1848, the commissioners may direct the continuance of such paid officers until the 1st of November 1849, and no election of guardians is to take place in the interim. But it also provides that the commissioners may if they think fit discontinue the paid officers, and direct the election of a board of guardians at any time. The second of these Acts is known as ‘The Rate-in-Aid Act,’ and its provisions require to be more fully explained. [Sidenote: The Rate-in-Aid Act. _12 and 13 Vict. cap. 24._] The ‘Rate-in-Aid Act,’ _12th and 13th Vict. cap. 24_, makes provision for levying “a general rate in aid of certain unions and electoral divisions in Ireland,” and it enacts as follows:— _Section 1._—The Poor Law Commissioners, with the approval of the lord lieutenant, may during each of the years ending the 31st of December 1849 and 1850, from time to time declare the amount they deem necessary for the above purposes, and may assess the same upon the several unions in proportion to the annual value of the property in each rateable to the relief of the poor; but the sum levied in any union in either of the two years is not to exceed 6_d._ in the pound on such annual value. The commissioners are to transmit to the guardians of each union an order under seal, stating the amount so assessed, and the portion leviable in each electoral division, according to the value of its rateable property. _Section 2._—In the rate next made on each electoral division, the guardians are to provide for the sum so leviable; and the treasurer of the union, out of all lodgments made with him of such rate, or any subsequent rate, on account of any division, is to place one moiety thereof to the credit of such division in an account to be entitled “The Union Rate-in-Aid Account,” until the whole sum leviable on such division shall have been so placed. And the treasurer is to pay over all sums so from time to time received by him to a separate account at the bank of Ireland, entitled “The General Rate-in-Aid Account.”