But suppose we had raised the relief from our committee very far beyond the amount thought sufficient by the guardians, what would have been the inevitable result? Why, that the rates which it is desired to charge more heavily would have been relieved, because persons would have taken themselves off the poor-rates, and placed themselves on the charitable committee, and therefore the very object theso objectors have in view in calling for an increase of our donations would have been defeated by their own measure. I must say, however, honestly speaking all I feel, that, with regard to the amount of rates, there are some districts which have applied to us for assistance which I think have not sufficient pressure on their rates. Where I find, for example, that the total assessment on the nett rateable value does not exceed ninepence or tenpence in the pound, I really think such districts ought to be called upon to increase their rates before applying for extraneous help. But we have urged as far as we could urge--we have no power to command the guardians to be more liberal in the rate of relief, and to that extent to raise the rates in their districts. And now a word on the subject of raising rates, because I have received many letters in which it has been said that the rates are nothing--'they are only three shillings or four shillings in the pound, while we in the agricultural districts are used to six shillings in the pound. We consider that no extraordinary rate, and it is monstrous,' they say, 'that the accumulated wealth of years in the county of Lancashire should not more largely contribute to the relief of its own distress.' I will not enter into an argument as to how far the larger amount of wages in the manufacturing districts may balance the smaller--amount of wages and the larger amount of poor-rates in the agricultural districts. I don't wish to enter into any comparison; I have seen many comparisons of this kind made, but they were full of fallacies from one end to the other. I will not waste your time by discussing them; but I ask you to consider the effect of a sudden rise of rates as a charge upon the accumulated wealth of a district. It is not the actual amount of the rates, but it is the sudden and rapid increase of the usual rate of the rates that presses most heavily on the ratepayers. In the long run, the rates must fall on real property, because all bargains between owner and occupier are made with reference to the amount of rates to be paid, and in all calculations between them, that is an element which enters into the first agreement. But when the rate is suddenly increased from one shilling to four shillings, it does not fall on the accumulated wealth or on the real property, but it falls on the occupier, the ratepayer--men, the great bulk of whom are at the present moment themselves struggling upon the verge of pauperism. Therefore, if in those districts it should appear to persons