102 



PARLIAMENTARY PUBLICATIONS. 



[Sept. 181)4. 



of labour, emplojanent of women and children, hiring, period of 

 engagement, hours of labour, wages, housing of the labourer, 

 gardens, allotments, cows and sheep owned by labourers, and 

 friendly and benefit societies. The third Memorandum refers to 

 the census returns of 1871, 1881, 1891, and the fourth and last 

 Memorandum deals with the agricultural returns for Scotland, 

 1891, in a similar manner to that adopted in the case of England 

 and Wales. 



To Ireland six Memoranda are devoted, the first dealing with 

 the reports from Poor Law Inspectors on the wages of agricul- 

 tural labourers in Ireland, 1870 ; the second with the Reports of 

 the Richmond Commission, 1879-1882 ; the third with the Bess- 

 borough Commission of Inquiry into the working of the Land- 

 lord and Tenant (Ireland) Act, 1870, 1880-81. This is followed 

 by an abstract of evidence contained in the Report and Proceed- 

 ings of the Royal Commission on the Land Acts (Ireland) (the 

 Cowper Commission), 1886. The fourth Memorandum deals 

 with the Labourers (Ireland) Acts, 1888, 1885, 1886, 1891, 1892, 

 with reports communicated by the Local Government Board of 

 Ireland, and extracts from evidence given before a Select Com- 

 mittee of the House of Commons in 1884. The fifth Memo- 

 randum deals with the census returns of 1871, 1881, 1891 ; and 

 the sixth and last with the agricultural statistics for Ireland, 

 1891. 



The Annual Local Taxation Returns {England) for the Year 

 1892-93. Parti. [H.C. 198.] Price ll\d. 



This volume consists of two parts. The first part is the Poor 

 Rate Return for the year ended Lady Day 1893, while the second 

 part consists of a return relating to the valuation of property 

 for the poor rate in 1891 and 1892. 



Part I. of the Poor Rate Return gives a summary, as regards 

 each union-county and division,_of the amount of the poor rates 

 levied during the year, and the amounts received by boards of 

 guardians from county and borough councils under the provisions 

 of the Local Government Act, 1888, and from other sources 

 (except from loans) in aid of such rates ; and also the amounts 

 expended therefrom for the relief of the poor and purposes 

 connected, or partly connected, therewith, and for other pur- 

 poses. 



It also gives separately the amounts received, expended, and 

 outstanding in respect of loans raised by boards of guardians. 



Part II. is a Comparative Statement of the Expenditure on 

 Relief to the Poor in the years ended Lady Day 1892 and 1893. 



Part III. gives details of all the receipts and expenditure 

 shown in Part I., exclusive of loans, with regard to each of the 

 648 unions and parishes under separate boards of guardians in 

 England and Wales, and the Scilly Isles. Part IV. of the return 

 is devoted to the loan transactions of boards of guardians, the 



