300 ON THE STATE OF IRELAND. [BOOK III. 



there are several lessees. We further, however, recom- 

 mend that, if the immediate occupier be a tenant-at-will 

 or from year to year, and hold a tenement of less value 

 than 51. a year, he shall be entitled to deduct the whole 

 rate from his own immediate landlord, who shall not be 

 entitled to deduct the 4d. in the pound payable in respect 

 of the occupation from the person, if any, under whom 

 he may hold. 



SECTION XXIX. 



WE recommend that the Poor Law Commissioners shall 

 be authorized to allot the existing infirmaries and other 

 buildings erected at the public expense for the relief of 

 the poor, to such districts as they may think proper, 

 charging such districts for the same, in aid of any other 

 districts that may have contributed to the expenses of 

 erecting them, such sum as shall appear equitable ; and 

 also that they be authorized to use such of them as they 

 may think proper as national institutions. 



