This vote of approbation, without any further form, enables the person who applied for the presentment immediately to construct or repair the road in question, which he must do at his own expense; he must finish it by the following assizes, when he is to send a certificate of his having expended the money pursuant to the application; this certificate is signed by the foreman, who also signs an order on the treasurer of the county to pay him, which is done immediately. In like manner are bridges, houses of correction, gaols, etc. etc., built and repaired. If a bridge over a river which parts two counties, half is done by one and the other half by the other county. The expense of these works is raised by a tax on the lands, paid by the tenant; in some counties it is acreable, but in others it is on the plough land, and as no two plough lands are of the same size, is a very unequal tax. In the county of Meath it is acreable, and amounts to one shilling per acre, being the highest in Ireland; but in general it is from threepence to sixpence per acre, and amounts of late years through the whole kingdom to one hundred and forty thousand pounds a year. The juries will very rarely grant a presentment for a road which amounts to above fifty pounds, or for more than six or seven shillings a perch, so that if a person wants more to be made than such a sum will do, he divides it into two or three different measurements or presentments. By the Act of Parliament, all presentment-roads must be twenty-one feet wide at least from fence to fence, and fourteen feet of it formed with stone or gravel.