The expense was to be defrayed by payments made by the guardians out of the produce of the rates; and when this fund was insufficient, as it always proved to be, it was reinforced by Government loans, to be repaid by rates subsequently levied. Free grants were also made in aid of the rates in those unions in which the number of destitute poor was largest, compared with the means of relieving them, and when private subscriptions were raised, donations were made to an equal amount. The check principally relied on, therefore, was, that the expenditure should be conducted, either immediately or proximately, out of the produce of the rates. No loan was to be made to any Board of Guardians until the Inspecting Officer had certified that they had passed a resolution to make the rate upon which it was to be secured, and that, to the best of his belief, they were proceeding with all possible dispatch to make and levy such rate. This principle, although still imperfectly applied, and consequently irregular in its action, exercised a pervading influence over the working of this system of relief. In forming the lists of persons to be relieved, and making their demands upon the Commissioners, few committees altogether rejected the idea that it was their own money which they were spending; and in some districts the farmer rate-payers assembled, and insisted on large numbers of persons being struck off the lists, who they knew were not entitled to relief. The tests applied to the actual recipients of relief were, that the personal attendance of all parties requiring relief was insisted on, exceptions being made in favour of the sick, impotent, and children under nine years of age, and that the relief was directed to be given only in the shape of cooked food, distributed in portions declared by the best medical authorities to be sufficient to maintain health and strength. The “cooked food test[33]” was found particularly efficacious in preventing abuse; and the enforcement of it in some parts of the country cost a severe struggle. Undressed meal might be converted into cash by those who did not require it as food; and even the most destitute often disposed of it for tea, tobacco, or spirits; but stirabout, which becomes sour by keeping, has no value in the market, and persons were therefore not likely to apply for it, who did not want it for their own consumption. Attempts were made to apply the labour test to this system of relief; but, besides the practical difficulty of want of tools and proper superintendence, the Commissioners considered that, owing to the absence of any adequate motive, it would “lead to a want of exertion on the part of the men which would perhaps be more demoralising than relief without any work.” It was therefore left to the Relief Committees in large towns and other situations favourable to such a mode of proceeding, to take their own course upon it; and the result was, that some light kinds