and has now nearly attained its former level.[21] Under the most
favourable circumstances it cannot be estimated in round numbers at less
than L6,000,000 a-year; in seasons of distress it never fails to reach
L7,000,000. Scotland hitherto has paid less, because under the
administration of the old law, the support afforded to the poor was
miserably stinted, and quite inadequate to meet their necessities. This
was fully exposed by the efforts of Dr. Alison and other distinguished
philanthropists, and a parliamentary inquiry having demonstrated the
truth of their statements, the Act of 1846 introduced a more humane and
careful provision for the poor. Under the operation of this Act, the
Poor Rate in Scotland has in most places considerably, and in some
alarmingly, increased. The dreadful state of Ireland, suffering less
under the failure, total as it has been, of the potato crop, than the
general indigent condition of the poor, has at length forcibly aroused
the attention of all classes in the empire, and it may confidently be
predicted that the mockery of supposing the Irish paupers, 2,300,000 in
number, to be provided for because L240,000 a-year, or about _two
shillings_ a head a-year, is levied for their relief on a rental of
above L12,000,000 annually, cannot much longer be maintained. The Poor's
Rate, therefore, is a subject which already interests deeply, and is
likely to interest still more deeply, every part of the empire, and it
is of the highest importance to consider what are the principles on
which, in conformity with justice and expedience, it should be levied.

[21]

Poor's Rate and County Rate.
1832 L8,662,000
1833 8,279,217
1834 8,338,079
1842 6,552,800
1843 7,085,595
1844 6,848,717

Parl. Paper. Porter, xii. 247.

The monstrous injustice of the present system will be rendered apparent
by a single example. Manufactories, collieries, iron-works, and
commercial towns, are, it is well known, the great _producers_ of the
poor, because they bring together the labouring classes in vast numbers
from all quarters while trade is prosperous, and leave them in a state
of suffering or destitution a burden on the landholders the moment it
becomes depressed. The commercial classes, too, are immediately and
directly benefited by the labour of these manufacturing poor while they
retain their health; while the l