The other function of the Relief Committees was to give gratuitous aid in cases of extreme destitution, and this was well performed by them to the extent of their means. As the distress increased, the distribution of cooked food by the establishment of soup-kitchens was found the most effectual means of alleviating it. The attention of the committees was therefore generally directed to this object by the Inspecting Officers. Boilers were manufactured and sent to Ireland in great numbers, and Government donations were now in every case made equal in amount to the private subscriptions (“pound for pound”), and in cases of more than usual pressure, twice or three times that amount was given. This mode of giving relief was not found to be attended with any serious abuse. The committees expended in a great measure their own money, which made them more careful in seeing that it was laid out with the greatest possible advantage and economy; and as the ration of cooked food distributed by them was not an object of desire to persons in comfortable circumstances, as money wages were, it acted in a great degree as a test of destitution. The defect of this system of relief was, that being voluntary, it could not be relied on to meet the necessities of a numerous population in a period of great emergency, and the difficulty of obtaining private subscriptions was often greatest in the most distressed districts. The point at which we had arrived, therefore, at the commencement of the year 1847, was, that the system of Public Works, although recommended by the example of all former occasions on which relief had been afforded to the people of Ireland in seasons of distress, had completely broken down under the pressure of this wide-spread calamity; while the other concurrent system, which, on the principle of the Poor Law, aimed at giving relief, in the most direct form, out of funds locally raised, had succeeded to the extent to which it had been tried. The works were therefore brought to a close in the manner which has been already described: and it was determined to complete the system of relief by the distribution of food, to give it legal validity, and to place it more decidedly on the basis of the Poor Law. This was done by the passing of the Act 10 Vic., c. 7. A Relief Committee, composed of the magistrates, one clergyman of each persuasion, the Poor Law guardian, and the three highest rate-payers, was constituted in each electoral division[32], the unit of Irish Poor Law statistics. A Finance Committee, consisting of four gentlemen, carefully selected for their weight of character and knowledge of business, was formed to control the expenditure in each union. Inspecting Officers were appointed, most of whom had been trained under the Board of Works and Sir R. Routh; and a Commission sitting in Dublin, of which Sir J. Burgoyne was the head, and the Poor Law Commissioner was one of the members, superintended the whole system.