umber
of solvent ratepayers, and greatly aggravate the distress. In some
of the districts I think the amount of the rates quite sufficient to
satisfy the most ardent advocate of high rates. For example, in the
town of Ashton they have raised in the course of the year one rate
of one shilling and sixpence, another of one shilling and six-pence,
and a third of four shillings and sixpence, which it is hoped will
carry them over the year. They have also, in addition to these
rates, drawn largely on previous balances, and I am afraid have
largely added to their debt. The total of what has been or will be
expended, with a prospect of even a great increase, in that borough
exceeds eleven shillings and elevenpence in the pound for the relief
of the poor alone. And, gentlemen, this rate of four shillings and
sixpence about to be levied, which ought to yield about 32,000
pounds, it is calculated will not yield 24,000 pounds. In Stockport
the rate is even higher, being twelve shillings or more per pound,
and there it is calculated that at the next levy the defalcations
will be at least forty per cent, according to the calculation of the
poor-law commissioner himself. To talk, then, of raising rates in
such districts as these would be absolute insanity; and even in
districts less heavily rated, any sudden attempt considerably to
increase the rate would have the effect of pauperising those who are
now solvent, and to augment rather than diminish the distress of the
district.

The last point on which I would make an observation relates to the
objection which has been taken to our proceedings, on the ground
that Lancashire has not done its duty in this distress, and that
consequently other parts of the country have been unduly called on
to contribute to that which I don't deny properly and primarily
belongs to Lancashire. Gentlemen, it is very hard to ascertain with
any certainty what has been done by Lancashire, because, in the
first place, the amount of local subscriptions and the amount of
public contributions by themselves give no fair indication of that
which really has been done by public or private charity. I don't
mean to say that there are not individuals who have grossly
neglected their duty in Lancashire. On the other hand, we know there
are many, though I am not about to name them, who have acted with
the most princely munificence, liberality, and generous feeling,
involving an amount of sacrifice of which no persons out