28 LOCAL TAXATION (IRELAND) RETURNS, 1871.
as in London, to £16,477 a year.
If the money was ultimately raised at the same rate as the Government funds, the saving would be £10,280 more, or £26,757 a year in all.
In addition to this saving of interest, there would be a great saving in the cost of negotiating loans, and a most convenient and safe security would be afforded to trustees and to humble investors who, by residing at some distance from Dublin, have not the facility for investing in the Government funds.
16.
The inland navigations are of two classes—some under trustees, and some under the Commissioners of Public Works.
The receipts of the first class amount to £1,733, of which the greater part (£1,520) comes from Grand Jury cess; the receipts of the second class amount to £7,171, of which £3,733 is a parliamentary grant, £1,841 is derived from tolls, and £1,597 from other sources.
17.
The expenditure on arterial drainage works in Ireland since 1842 under statute 5 & 6 Vic, c 89, was £2,390,612.
Of this sum, £1,336,093 is returned as a free grant or a remission from the general taxes, and £902,833 was charged on the lands, and £152,181 charged on the Grand Jury cess of counties for public works.
The aggregate of the two latter sums is £1,055,014; of this there has been repaid during the year £48,668, of which £6,578 may be estimated as repaid out of county cess, and £42,150
' by proprietors of lands.
In addition to this the Commissioners of Public Works have expended £122,756, under statute 26 & 27 Vic, c 88, and £3,904 in maintenance works, under statute 29 & 30 Vic, c .49.
It appears, however, from the number of districts returning no maintenance rates,, that, having regard to the very large expenditure on arterial drainage, there is some risk that the statutable arrangements are inadequate to secure the proper maintenance of these important works.
18.
In connexion with the local administration of justice, the local officers are main¬ tained in the following manner:—The fees at Petty Sessions have all been converted into stamps, and produce an income of £21,615.
To this is added an income of £11,672 from fines and penalties applied to the Petty Sessions Clerks' Fund, and £1,191 from interest on an accumulated fines fund, and £6,359 from a portion of the dogs licence duty allowed to Petty Sessions Clerks for collecting that tax.
Out of this taxation,, the salaries of Petty Sessions Clerks, amounting to £28,561, the pensions of Petty Sessions Clerks, amounting to £1,579, and the salaries and expenses of the office of Registrar of Petty Sessions Clerks, amounting to £2,504, are defrayed.
The total remuneration of Clerks of the Peace amounts to £19,607, of which £14,328 comes from Grand Jury cess, £4,569 from fees and emoluments, and £710 from the general taxes.
The total remuneration of Clerks of the Crown amounts to £12,937, of which £10,021 comes from Grand Jury cess, £2,342 from the general taxes, and £574 fees.
The fees received by these two classes of officers have not been converted into stamps; the offices have not been regulated, the officers are allowed to discharge their duties by permanent deputies, and there is no provision for superannuation.
19.
The special taxes on the trade of pawnbroking amounted in 1871 to £14,637.
These taxes arise under Acts of the Parliament of Ireland passed in the years 1786,, 1788, and 1800.
The trade of pawnbroking in Ireland is still regulated by statutes of that date.
The corresponding laws for regulating the trade of pawnbroking in Great Britain, the principal part of which dated back to 1800, have been consolidated, in accordance with modern views as to the abolition of restraints on usury, by the PaAvn-brokers Act of 1872, which does not extend to Ireland.
20.
One of the chief complications in Irish local affairs is the divided authority between the county authorities administering Grand Jury cess and town authorities administering town rates as to roads within the town limits.
In three cities, Dublin, Cork, and Limerick, this divided authority has been terminated, by the transfer of the entire powers of the city Grand Jury to the'Town Council.
In Waterford, Kilkenny, Galway, Drogheda, and Carrickfergus, this transfer has not taken place, so that there are two local authorities over roads.
In the townships surrounding the metropolis, and in some other leading .towns,
local and personal Acts (the particulars of which are stated in Appendix XXII.,)
have been obtained since 1847, for the purpose of terminating this divided authority.
By the Local Government (Ireland) Act, 1871, it is no longer necessary to apply for a local or personal A.ct
to effect this change; and under the Act of 1872, constituting the Trish Local Government Board, the power of making a provisional order for the purpose is conferred on that Board.
W.
NEILSON HANCOCK.
