that on the accuracy of his work depends his promotion; thus
it is we find that the Valuation of Ireland has been carried on
with greater economy than, perhaps, any branch of the public
service in the country. The following statistics, which we
take from the Return ordered by the House of Commons,
15th June, 1855, support us in this assertion, to which we
beg to direct the attention of our readers.

The number of Tenements in the North and South City Electoral Divisions is estima-
ted at 26,000, and we find that this number was valued for the sum quoted above; but
this is not all, there is something still that even more redounds to the credit of the Com-
missioner and that of his General Superintendent, Mr. Greene, which is, that the appeals
made against the Valuation of these tenements amounted only to nine, and seven of those
were subsequently withdrawn, leaving but two to be tried before the Recorder, whose
decision thereon was given in favor of the valuation. Thus we find the City of Dublin
valued so economically and so accurately and satisfactorily, that in itself is sufficient testi-
mony of the qualifications of its director. Let us hope that the citzens of Edinburgh
will have the same satisfaction given them. Counsel for Valuation, Mr. Martley; for
appellants, Mr. Fitzgibbon.

It is unnecessary to dilate upon the economy of the system
adopted by the Commissioner beyond what is stated here, for
we consider these statistics in themselves afford sufficient
testimony to the just and careful manner in which the public
funds are disbursed by him. As a great public officer, the
country we consider is indebted to him for the way in which
he has conducted the valuation from the cominencement.
need not inform our readers that a man filling the position of
sole commissioner of any branch of the public service has in
his power, if inclined, to lavish and waste the public money
advanced for that particular department, and this, be it remem-

We

bered, he can do, as events have often proved, with more or less impunity, for great officials are, we regret to say, too often supported by their colleagues in acts of public injustice, and protected from public censure because those honest enough to give publicity to, and declaim against the injustice done, are tardy in doing so for reasons unnecessary to mention. We have no other instance, we believe, in the civil service of the state where so responsible an undertaking as the valuation of a nation has been committed to one man, and certainly the state must have long since appreciated the services done it by Dr. Griffith. That it has, the many appointments he holds under it afford conclusive proof. And it must be gratifying and consoling to him, now merging into a period of existence when nature must soon call for retirement from the busy and bustling scenes of life, to know that he has upheld a character unsullied and unstained through a long official career, and by his studious toil and untiring application to scientific pursuits, he has raised the veil from off the surface of his native land, and pointed out to future geologists the avenues that may lead to sources of wealth as yet unknown, but which the developement of those sciences as yet in their infancy will reveal. A few years hence and the tenement valuation of Ireland shall have been completed, and we feel warranted that the Government cannot suffer the merits of such a man as Dr. Griffith to pass unrewarded. His efforts to satisfy the Government and the country have been signalized with the greatest success; and doubtless the system adopted by him in effecting what may justly be termed a relative valuation, will be found replete with many valuable and practical suggestions to those who may hereafter be engaged in a similar undertaking. The grand feature in the Irish valuation system was, and is, to effect a relative valuation throughout, and to do this the wisest plans were devised, for everything that could in any way affect property, either to diminish or enhance its value, was duly and attentively considered by men conversant with the locality in which the property was situate, and whose long and practical experience enabled them to advance opinions that in many instances proved of the utmost importance, and it must be said, that in conducting the valuation of Ireland due deference has always been paid to public opinion. It is quite unnecessary for us to make this observation, as all parties have at all times we might say unanimously admitted such to be the case.

To

give universal satisfaction so far as it was consistent with the impartial discharge of his duties, has ever been an object of the greatest solicitude to the Commissioner of Valuation. In effecting this object it is but just to say, that he has been ably assisted by those acting under him, many of whom we would wish to mention did the space at our disposal just now permit. However, as we purpose in a future number of the IRISH QUARTERLY to review the workings of many public offices, and to place before our readers undeniable facts that occur from day to day therein, we shall recur to the Office of the General Valuation of Ireland, and give greater publicity and detail of the system as at present carried on in the administration of its affairs. For the present we may be permitted to state, that in this office at all events few indeed are to be found incompetent to fill the positions assigned to them, nor could this be otherwise, since all candidates must undergo a strict examination as to their qualifications before they can obtain employment in this branch of the Civil Service in Ireland. Hence it is that the per centage of time-killers and official dodgers is so unusually small.

We have said that each candidate has to undergo an examination previous to his obtaining employment in the valuation service. Now it may be well to inform our readers, that by this examination is meant the testing of the candi date's competency to discharge the duties of that department into which he desires to enter, and it is due to Mr. Griffith and the General Superintendent to say, that the examination embraces no irrelevant matter whatever, but such as bear upon the particular and essential subjects with which the nature of the employment requires them to be acquainted.

It is indispensably necessary we admit that all candidates for appointments in any branch of the public service should give proofs of their competency before being appointed, and indeed so necessary do we hold this to be, that we would urge its being done not only in all offices connected with the state, but would suggest its being carried out as far as practicable by the proprietors of all mercantile establishments, for the great aim of all parties should be to have "the right man in the right place," but at the same time we hold that the subjects for examination, or at least the questions in those subjects should bear more directly upon the duties that candidates are or may hereafter be called upon to discharge. We are now

adverting to the question put by those gentlemen constituting the Board of examiners for the Civil Service. We regret very much that the Government did not select men to examine candidates for appointments in the Civil Service, of a more practical turn of mind. We shall not enter into a discussion on the course pursued by the Board of examiners at present, but certainly we shall consider it our duty on a future occasion to advert to it, for we hold that the method adopted by them in testing a candidate's ability or competency is most unfair and inexpedient, and in some instances borders on the ridiculous. Judging from the information we have received from time to time regarding the nature of the questions put to candidates at those examinations, we feel convinced that the appointment of the examiners does not afford a very striking proof that the right man is in the right place; we hope some steps will be taken by the legislature with a view to have the examinations of a more practical nature; if not, we anticipate no great results from the labors of those able and learned gentlemen at present conducting them. We shall now proceed with the subject before us.

When speaking of the systems adopted in valuing land and House property in Ireland, our readers will remember that we intimated referring to the valuation of Mills, Mines, Canals, and Railroads, on each of which we shall now make a few observations.

In estimating the value of Mills there are many conditions requiring due and careful consideration, among which we class the following:

1. Horse power and circumstances affecting it.

2. The quality of the Machinery.

3. The nature and quantity of the work done by the mill. 4. Distance from Town or Market.

To determine the horse power, the following data must be obtained. 1st. The mean velocity of stream. 2ndly. The section of water; and 3rdly. the fall. In the "Book of Instructions," the manner by which this data can be ascertained is clearly and simply shown.* The water power of course is

A horse can draw a load at the rate of three miles per hour, the resistance of which is equal to 125lbs. which for eight hours would be equal to 3,000lbs drawn one mile in a day; this multiplied by 5,280 feet, gives 1,584,000lbs units of work, which divided by 48), the number of minutes in 8 hours, gives 33,000lbs.

only to be valued according to the time it is actually used, and to arrive at its proper value, we find that the time of working, as well as the nature of the water supply, and description of wheel, is taken into consideration. The following extracts may be found interesting to many of our readers.

"A horse power employed for twenty-two hours per day, throughout the year is valued at £1 15s. This amount is to be multiplied by the number of horses' power ascertained for the mill under consideration. If the mill be employed but half the year, or a fewer number of hours per day, a suitable deduction must be made.

In the foregoing table, it is to be observed that the highest proportionate value is placed upon fourteen hours work, inasmuch as it is conceived that a mill can be worked for that number of hours at a less proportionate expense than any other, as one set of men can work for the whole time.

In those periods of the year when water becomes scarce, and even, with the assistance of ponding, not more than eight or ten hours work per day can be performed; the cost of labor is increased in proportion to the produce, and for this reason, the value of the water power is proportionately diminished. Thus, it frequently happens, that a mill has abundance of water during six months of the year, has fourteen hours, water, per day, for three months, and eight hours for the remaining three months. In determining the value of water power of such a mill from the tables, each period should be calculated in itself, and the whole being added will give the annual value of the water power of the mill.

It is evident that when the mill works for different periods of the year, any system of averaging would be inaccurate, as the ratio of increase in proportion to the number of working hours is not equable, but has been regulated in proportion to the produce, as compared to the expense.

The valuator will examine particularly into the state of the interior of each mill, with a view to determine the class of the water power; thus, in corn and flour mills, it should be observed, whether the mill stones in point of wear should be classed as new, medium or old, and whether this classification corresponds with that of the exterior. If it do, as will generally be the case, the same quality letter will answer for the building and the water power; but if it should hap pen that one or more pairs of new mill stones, or new, or partially new machinery have been introduced into an old mill, a higher quality letter may be inserted for the water power, taking care not to letter the mill stones too high, for though they may be new or nearly so, the machinery will probably be old, or at least a part of it, and consequently the new mill stones will not produce the same effect as if the water wheel and the whole of the machinery were new. The above mentioned circumstances having been ascertained, the

Two hours are allowed for change of men and other contingencies. See Book of Instructions for tables referred to, pp. 66-7.