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THE VALUATION OF IRELAND.

TRAVELLING EXPENSES.

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2nd. The following is the form in which the bill of travelling expenses is to be kept :

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I have received from RICHARD GRIFFITH, Esq., Commissioner of Valuation, by the hands of Mr. FRANCIS ELAND, the amount of the above account.

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3rd. An account of allowance for hotel expenses of so much per day, in cases of special duty, should be kept as follows:

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I have received from RICHARD GRIFFITH, Esq., Commissioner of Valuation, by the hands of Mr. Fancis Eland, the amount of the

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LABOURERS' RETURN.

4th. The valuator or surveyor should invariably procure the sig natures or marks of all persons in the capacity of labourers to whom he shall pay any sum for their services; and in the case of a party attaching his mark, it will be also necessary to procure the signature in full of some person (not being such valuator or surveyor), who shall have witnessed such before-mentioned payment. The form of return is as follows:

GENERAL VALUATION OF IRELAND.

Counties of Carlow, Cork, and Kerry.

RETURN OF LABOURERS employed by JOHN BOYAN, Valuator, in the Month of January, 1853.

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I have received from RICHARD GRIFFITH, Esq., Commissioner of Valuation, by the hands of Mr. FRANCIS ELAND, the amount of the above account, and paid to the persons therein mentioned the sums severally annexed to their names.

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PARCEL AND POSTAGE ACCOUNT.

5th. The following are the forms for parcel and postage accounts :

GENERAL VALUATION OF IRELAND.

County of Carlow.

VALUATOR'S ACCOUNT of CARRIAGE of PARCELS for the month of

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2nd, John Boyan, J. B. Green, Esq. Carlow, Dublin, 0 26

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I have received from RICHARD GRIFFITH, Esq., Commissioner of Valuation, by the hands of Mr. FRANCIS ELAND, the amount of the above account.

Dated this
(Signed)

day of

, 185

JOHN BOYAN.

GENERAL VALUATION OF IRELAND.

·Counties of Carlow and Cork,

VALUATOR'S ACCOUNT cf POSTAGE for the Month of January, 1853.

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I have received from RICHARD GRIFFITH, Esq., Commissioner of Valuation, by the hands of Mr. FRANCIS ELAND, the amount of the

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GENERAL PAY RETURN.

6th. The general pay return is an abstract of all the foregoing and is to be carefully kept: the several descriptions of payments being divided and arranged in counties, counties of cities, or counties of towns (when there are more than one), having each its respective total-the whole being brought out in one sum at foot of said return, as follows:

GENERAL VALUATION OF IRELAND.

Counties of Carlow, Cork, and Kerry.

RETURN of the several PAYMENTS to be made for the Month of January,

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336. In order to avoid inconvenience, expense, and delay, it is particularly desired that the following general directions be strictly

attended to, namely:-No document is to be transmitted at the end of the month without the valuator or surveyor's signature being attached. A stamped form of receipt is to be used when the sum credited shall amount to £2 or upwards. The address and posttown to which to remit money is to be written plainly in the place allotted for that purpose in the General Pay Return. A stamped receipt is to be furnished whenever hotel or travelling expenses for the month shall amount to £2 or upwards. Special care should be taken to avoid the omission of transmitting any voucher at the end of the month. In filling the several returns the writing and figures should be made as large and plain as possible. All errors should be cancelled, and not erased. Every finanical document, including the Progress Return, should be transmitted to the General Valuation Office, 2, Fitzwilliam-place, addressed to the Accountant, on or before the 3rd of the ensuing month. The Progress Return should be filled in reference to the facility of analyzing the accounts by it, so that the number of days engaged in any county or counties, days of travelling, &c., may be speedily ascertained.

337. It is to be observed, that though the forms of example are all applicable to the capacity of valuator, it is intended that the word surveyor be substituted as the case may require.

338. Great care should be taken to avoid confusion arising from mixing the transactions of one head of service with another; such as inserting other expenses besides pay in the receipt, including hotel and travelling expenses in one document, confounding charges for parcels with postage, &c. It is to be observed that boatmen's hire is to be considered as a travelling charge.

339. In furnishing accounts for the county of Tipperary, it will be necessary in all cases to separate the expenses of the north and south ridings of same, specifying both or either, as it may be, in places allotted for the names of counties, such ridings being in a financial point of view considered as if they were two independent counties; and counties of cities, or counties of towns, are to be kept separately as if the same were ordinary counties, thus, the county of the city of Dublin, or the county of the town of Carrickfergus, are financially considered independent of the counties in which they are respectively

situate.

340. Every charge in any account transmitted to the General Valuation Office must be supported, when practicable, by vouchers, properly signed, &c., as otherwise such charge must be disallowed. 341. The Commissioner of Valuation will exercise his discretion in disallowing any charge that may appear unnecessary or

exorbitant.

342. No payment is to be made by deputy, but is to be an actual transaction between the valuator or surveyor, and the party to which any sum is paid.

343. The wages of labourers employed by the surveyors and valuators is not to exceed 1s. 6d. per day each. The valuator or surveyor is not authorized to increase his attendant labourer's wages beyond the amount above stated, without the sanction of the Commissioner.

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