nearly as possible according to the circumstances of each district. In some of the western unions, where the amount of destitution bears the largest proportion to the means of the rate-payers, and, owing to the extent to which the potato was formerly cultivated, a painful period of transition has yet to be endured, only a small part of the sum expended is required to be repaid[46]; while in other unions where the return of low prices has restored society to its ordinary state, grants have been confined to those cases in which the expenditure has exceeded a rating of three shillings in the pound on the valuation. All the claims of the Exchequer, arising out of the Relief operations of 1846 and 1847 have now been described, and it must be borne in mind that the several localities received full value for what they have to pay. They were saved from a prolonged and horrible state of famine, pestilence, and anarchy, which was the main consideration; and they had, besides, the incidental advantage of the labour bestowed upon the Roads and other public works, especially in the poor and wild districts of the West, where lines of road have been opened with the aid of the relief grants and loans, which, although much wanted, could not have been undertaken for years to come without such assistance. The rest of the expenditure, including the large donations made to Relief Committees previously to the passing of the Act 10 Vic. c. 7, the cost of the staff of the Board of Works and of the Relief Commission, the Commissariat staff, and the heavy naval expenditure, has been defrayed out of the public purse; without any demand for repayment. Hitherto our narrative has been confined to what was done by the Government, but the voluntary exertions of private individuals contributed their full share towards this unprecedented act of public charity. It is highly to the honour of our countrymen in India, that the first combined movement in any part of the British empire was made by them. On the arrival of the news of the first failure of the potato crop in the Autumn of 1845, a meeting, presided over by Sir John Peter Grant, was held at Calcutta, on the 2nd of January, 1846, for the purpose of concerting measures to raise a fund for the relief of the expected distress; and a committee, consisting of the Duke of Leinster, the Protestant and Roman Catholic Archbishops of Dublin, and six other persons, was solicited to act in Ireland as Trustees for the distribution of such sums as might be subscribed. This example was followed at Madras and Bombay, and the result was that a sum of 13,920ℓ., contributed as follows, was placed at the disposal of the committee: