[294] Sixteenth Annual Report, 1863-4, p. 15. The boards of guardians did not, in this emergency, always turn round as quickly as did the Central Authority. Thus, in December 1863, the Manchester Town Council, which was building its Prestwich Reservoir, and applying for a loan of £130,000 under the new Act, offered to the Manchester Board of Guardians to take on any able-bodied paupers as labourers. That body, instead of gladly accepting under proper arrangements, passed a series of abstract resolutions, to the effect "that this Board conceives that the payment by boards of guardians of wages in return for labour to poor persons chargeable or seeking to become chargeable upon the rates, or the holding themselves responsible for the providing of such labour for wages--thus impairing the self-reliance of the poor--is opposed to the whole spirit and intent of the Poor Law, and it is inexpedient both upon social and economical grounds." The town council (which duly received its share of the Government loan from the Poor Law Board) persisted in its desire to be helpful in the great crisis, and let the work to a contractor, who undertook to employ only such unemployed operatives as were recommended by the board of guardians or any other body to be named by the town council, but with full control and right of dismissal. We do not find evidence that the guardians named any one (MS. Minutes, Manchester Board of Guardians, 3rd and 10th December 1863). [295] "No work has been executed ... which was not desirable as a work of permanent utility and sanitary improvement, altogether independent of the circumstances which, during the existence of the cotton famine, gave rise to the special Acts of Parliament.... During the rapid growth of these towns works necessary to health, comfort and trade, such as main sewering ... had not been executed as rapidly as they were required" (Rawlinson's Report of 12th January 1866, in Eighteenth Annual Report of the Poor Law Board, 1865-6, pp. 44, 46). [296] For this, the leading case in England of national relief works, see Professor Smart's Memorandum on the Poor Law Board, in Report of the Poor Law Commission, 1909, Appendix, vol. 12; Annual Reports of the Poor Law Board, 1862-3 to 1865-6 inclusive; _History of the English Poor Law_, by T. Mackay, 1899, vol. iii., pp. 398-424; _The Facts of the Cotton Famine_, by Dr. John Watts, 1866; _History of the Cotton Famine_, by R. A. (afterwards Sir Arthur) Arnold, 1864; _Lancashire's Lesson_, by W. T. M'Cullagh Torrens, 1864; _Public Works in Lancashire for the Relief of Distress_, 1863-6, by Sir R. Rawlinson, 1898.