Of the sum levied as poor-rate in the city parish, it is estimated that, on an average, two-thirds are spent upon Irish paupers. The ranks of these Irish paupers are recruited to a comparatively small extent from the Irish workmen, who have been, with their families, attracted by, and who have found employment in, the numerous manufactories of Glasgow. The Irish paupers, upon whom two-thirds of the Glasgow poor-rates are spent, are principally squalid and destitute creatures who are brought over as deck passengers, clustering like bees to the bulwarks and rigging, by almost every steamer that sails from a northern Irish port. With respect to the town of Manchester, I am able to give some more definite particulars as to the burthen imposed upon the inhabitants for the support of the Irish casual poor. In the year 1848, the sum expended in the relief of the settled poor, which term includes the resident Irish who are not distinguished by name from the English, amounted to 37,847_l_. The sum expended for the relief of the non-settled English paupers in the town of Manchester, in the year 1848, was 18,699_l_. The amount expended for the relief of casual Irish poor alone was 28,007_l_. The total assessment of Manchester is 647,568_l_., which, if divided by the amount required to relieve the casual Irish poor, would amount to a rate of 10 1/2 _d_. in the pound upon every pound of rateable property in the town of Manchester; but if estimated according to the property really rated (as there are great numbers of persons who, from poverty, do not pay the poor-rates on the property they occupy), the amount of assessment for the relief of the casual Irish poor alone will be from 15_d_. to 18_d_. in the pound, and the charge upon the ratepayers of Manchester for the relief of the Irish casual poor during the last year is not less than 2_s_. 1_d_. per head upon the whole population of that town.