_Section 1._—The commissioners of the Treasury to make advances from time to time not exceeding in the whole 300,000_l._, to such unions as they shall think fit, such advances to be paid to the Poor Law Commissioners, and by them applied towards the discharge of the debts or liabilities of the union or division &c., as the Treasury shall direct. All sums so advanced are to bear 3 per cent. interest, and be repaid out of the poor-rates at such times as the Treasury prescribe. _Sections 2, 3, 4._—The commissioners of the Treasury may cause the debts and liabilities of the several unions and electoral divisions &c. to be ascertained, and may cause the same to be consolidated and proportionably charged upon such unions or electoral divisions, and may charge such an annuity upon the same as shall be equivalent to such proportionate amount. A statement of the annuities so charged is to be transmitted to the Poor Law Commissioners, who are to issue orders to the guardians directing the punctual payment thereof. _Sections 5, 6._—If payment be not so punctually made, the treasurer of the union is to reserve a third part of the moneys collected and lodged with him on account of the electoral division, and place the same to a separate account, to be entitled the “Loans Repayment Account,” until all arrears have thereby been discharged. But the rate in aid under the _12th and 13th Vict. cap. 24_, is to be paid, before the annuities charged under this Act. _Sections 7, 8._—The Treasury are further empowered to make additions to the annuities chargeable under this Act, in respect of loans for building or enlarging workhouses; and may likewise suspend the recovery of workhouse loans, and moneys directed to be levied by grand-jury presentments. The consolidation of the various claims upon the unions and electoral divisions, and converting them into annuities on terms which, whilst they secured the government from loss, would make the repayment as little burdensome as possible, must no doubt have been, as was intended, an easement and an advantage to the borrowers. The financial difficulties of many of the western unions were however, it was apprehended, such as would not only disable them from making any payment for some years, but such as would render further aid necessary, in order to keep them in operation as dispensors of relief to the destitute poor. [Sidenote: Second rate in aid of 2_d._ in the pound.]