Lord George Bentinck, to whose opinions and to whose statements great weight is deservedly attached, expresses his dissatisfaction at the working of the Irish Poor-law, because while £5,000,000 is expended annually in this country in succouring 16,000,000, only £250,000 is spent in Ireland in giving relief to 8,000,000 of the people. But if his lordship took time to consider, he would see that the disproportionate expenditure was not caused by any restrictions which the Irish law imposed, but _by the unwillingness of the Irish people to take advantage of its enactments_. If he had recourse to the returns of the commissioners, he would have found, that while in the year ending January 1844 the gross number of those who received parochial relief in Ireland was 53,582, the number of those who received similar relief in England amounted to 4,279,565, considerably more than one-fourth of the population, of whom 958,057 _actually entered the Bastiles_. Thus we have _nearly the sixteenth part of the population seeking in-door relief in England and Wales, and not the one hundred and twentieth part in Ireland_. But the small numbers admitted in Ireland, and the small expenditure incurred in succouring the poor in that country, is not the fault of the law. It sets no limit to the benevolence of the guardians. Neither is it the fault of those who administer it; for the guardians being almost all thorough-paced patriots, of whom the great majority pay under ten shillings annually to the tax, never reject applicants, and frequently solicit persons to become candidates for admission. And when we consider that those who, we are told, "dwell in ditches and live on weeds," and to whom "beds and blankets are rare luxuries," have only to apply for shelter where they can have good beds and better diet than the commissioners assure us they are even accustomed to at home, we cannot but express surprise at the taste of our neighbours, who prefer dirt and starvation to cleanliness and abundance; and our sympathy for persons who bewail their sufferings, and yet will not accept the proffered relief, must be greatly diminished. The truth is, and facts such as those prove it, that though there is more squalid filth and raggedness in Ireland, (for those are national tastes,) there is much less of real misery or distress in that country than exists in England.