TRANSACTIONS OF THE SECTIONS. 195 



portant town of Belfast has been separated from tlie counties of Antrim and 

 Down, and a like transfer lias been effected. Also in Dublin there is now a Col- 

 lector-General, who collects by quarterly instalments, and in one bulk sum, the 

 entire of those rates for which the citizens are liable. 



In Ireland there are four systems of audit of local taxation. The GJraud Jury 

 expenditure is audited by the Judge of Assize as to points of law, and by the Re- 

 ceiver Master in Chancery as to matters of accoimt. The Poor-law taxation of 

 £600,000 is audited as to points of law by the Poor-law Commissioners, and as to 

 matters of account by auditors appointed by them. Town Councils and other 

 municipal bodies are under no system of audit as to points of law, such points 

 being only determinable by a Chancery suit, as in the case of Belfast. The only 

 audit of municipal accounts is performed by auditors selected by the ratepayers 

 and Town Council or Commissioners. TJie audit best adapted for municipal ac- 

 counts would be a combination of the Poor-law and Grand Jury sj'stems. As 

 to the question of the legality of the rate or expenditure, the best audit is that 

 enjoyed by the Grand Jury accounts, viz. by the Judge of Assize in the case of 

 Assize towns, or of the County Courts in other cases. As to the final audit, the 

 Conuuittee recommend the Poor-law system. 



The valuation for all local rates levied in Ireland is the same, and amounted, 

 in 1865, to £12,986,026, giving for Grand-Jury Cess an average of Is. l^d. in the 

 pound, and Poor-rate Is. \^d., which make a total average of 2s. Q\cl. The average 

 town rate is about 2s. Id. in the poimd. 



On tlie Examination Suhjecfs for Admission into tlie College for Women at 

 Hitcliin. By J. Hetwood, F.M.S. 



This institution is designed to hold in relation to girls' schools and home teaching 

 a position analogous to that occupied by the universities towards the public schools 

 for boj-s. It is proposed to raise the sum required for building and preliminaiy 

 expenses by public subscription and by the sale of a limited number of presentations. 

 The building had been provided, the students' fees will be hxed on such a scale as 

 to secure that the institution shall bo self-supporting. At an examination held at 

 the University of London in July last, twelve ladies out of seventeen passed ; and 

 the College will be opened, under the direction of Mrs. Manning, on October 16th 

 next. The whole course will occupy three years. There will be three terms a 

 year ; the charge for board, lodging, and instruction will he £35 per term, paid in 

 advance. Efforts will be made to obtain for the students admission to the exa- 

 mination for degrees of the University of Cambridge, and generally to place the 

 College in connexion with that University. Religious instruction and services are 

 in accordance with the principles of the Church of England, but the attendance of 

 students to them is not enforced. 



On Municipal Government for Canadian Indian Reserves. 

 By Jajies Heywood, F.R.S., F.G.S., F.8.A. 



Memarl-s on tlie Need of Science for the Development of Agriculture. 

 By James Hi'^^t Holley. 



On tlie Economic Condition of the Agricultural Labourer in England. 

 By Professor Leone Levi, F.S.A., F.S.S. 



On Agricultural Economics and Wages. 

 By Professor Leo>e Levi, F.S.A., F.>S.S, 



13* 



