_Sections 3, 4, 5._—The commissioners of the Treasury may order the whole or any part of the money standing in such separate accounts at the bank of Ireland, to be paid to such persons, at such times, and under such conditions as they may think fit, for affording relief to destitute poor persons in any union or electoral division, or for assisting emigration, or for repaying advances made for any of these purposes. And for the more speedy affording of such relief, the commissioners of the Treasury are empowered to advance out of the consolidated fund, any sums not in the whole exceeding 100,000_l._, the same to be repayable out of any rates levied in pursuance of the Act. Accounts of all receipts and payments under the Act are to be made up to the 31st December, in the present and the following year respectively. This Act was passed on the 24th May 1849, and its duration is limited to the 31st December 1850. It must therefore be regarded as a temporary measure directed to a temporary object, and it was accompanied by a vote authorizing an advance by the Treasury of 50,000_l._ for relief of the distressed unions in the west of Ireland. The calls which had been made upon England during the three preceding years, amounting altogether to probably little short of 10,000,000_l._ in the shape of loans advances or donations by the government, and contributions and subscriptions of one kind and another by individuals, for the relief of Irish distress, had evidently excited alarm, and appear to have given rise to a determination on the part of the legislature to revert to the precedent of the Elizabethan law, and to make the property of Ireland answerable for the relief of Irish poverty. This was certainly open to no objection in point of principle, although it may be questioned whether the most suitable time was selected for its application. We have seen the calamities to which Ireland had been exposed by the successive failure of the potato crop. Such failures were unprecedented and exceptional. The calamity had been emphatically designated as imperial; and if it were so, there would be no violation of principle, but rather the fulfilment of a duty, in one part of the empire coming to the assistance of the other. It was in fact a common cause, and was so regarded throughout England, until the repeated failures caused apprehensions as to the perpetuity of the burden, and seemed to point to the necessity of compelling the Irish people to abandon the treacherous potato, which it was thought they would hardly do, so long as they could turn to England for help whenever it failed them. The rate-in-aid was calculated to effect this object, by casting the consequences of the failure entirely upon Ireland itself, which in such case would be unable to persist in its reliance upon a crop so treacherous and uncertain as the potato. [Sidenote: A subscription promoted by government.]