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Lieutenant, to appoint so many fit Persons
as shall be allowed by the Commissioners of
Her Majesty's Treasury to be Inspectors to
assist in the Execution of the Act« for the
Relief of the Poor in Ireland* :

And whereas by an Act passed in the J^< * >* ^'*«
Fourteenth and Fifteenth Years of the Reign **
of Her Majesty, Chapte^ Sixty-eight, the said
Poor Law Commissioners are empowered from
Time to Time to appoint so many fit Persons
as the Commissioners of Her Majesty's
Treasury shall sanction, being practising
Physicians or Surgeons of not less than Seven
Years standing, to be Inspectors to assist in
carrying out the Provisions of the last-men-
tioned Act*' :

And whereas by the "Sanitary Act,1866," 29 k ao vi...
it is enacted that the Provisions of the said ** ^^'
Act of the Fourteenth and Fifteenth Years
of Her Majesty, Chapter Sixty-eight, with
respect to the Duties and Appointment of
Medical Inspectors, shall be incorporated
therewith, and that the Prevention of Disease



• 10 & 11 vie. C. 90, I 6 (p. 154).
^ 14 A 1& Vie. e. 68, 9 3 (p. 9tl).

M

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242 Inspector$' Powers. [Paet I. 17.

^'V?/'*^' ^^^ Inquiry into Public Health under the

iitsFBc^oiw' said Sanitary Act, 1866, shall be deemed to be

^,'*' One of the Purposes for which such Inspec-

!^' tors have been or may be appointed, in like

Manner as if its Provisions had been referred

to in the said Act of the Fourteenth and

Fifteenth Years of Her Majesty' :

And whereas it is expedient to amend
the Law in this Behalf:

Be it enacted by the Queen's most Excel-
lent Majesty, by and with the Advice and
Consent of the Lords Spiritual and Temporal,
and Commons, in this present Parliament
assembled, and by the Authority of the same^
as follows :
in««ctors 1. Every Inspector appointed or here-

"oA 11 Vie. after to be appointed under the Provisions of
Jj^^^i^ the said Act Tenth and Eleventh Victoria,
innMMtora Chapter Ninety, to assist in the Execution of
u fc'w vk. the Acts for the Relief of the Poor in Irelcmdy
I'ewi^so. shall be deemed to be an Inspector under the
Provisions of the said Fourteenth and Fif-
teenth Victoria, Chapter Sixty-eight, although
he may not have the Qualification required
by the said last-mentioned Act, and shall be
empowered to assist in carrying out the Pro-
visions of the said Act as fully and effectually
as if he had the Qualification required and
had been appointed under the said Act ; and
in like Manner every Inspector appointed or
to be hereafter appointed under the rrovisions
of the said Act Fourteenth and Fifteenth
Victoria, Chapter Sixty-eight, shall be deemed
to be an Inspector under the Provisions of
the said Act Tenth and Eleventh Victoria,
Chapter Ninety, and shall be empowered to
assist in carrying out the Provisions of the
said last-mentioned Act as fully and effec-

• 39 fc 80 Tie. C. 80, } 64 (Vcrt II. p, 417).

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Pabt I. 17.] Inspectors' Powers 243

tiially as if he had been appointed under the ^* V?^'^*
said Act. ihsfbcioe*'

2. Every Inspector appointed under the aIx**
Provisions of the said Act Tenth and Eleventh ^"^-
VicU/riay Chapter Ninety, or under the Pro- ^<**«^ **»
visions of the said Act Fourteenth and «S^ *"
Fifteenth Ficforia, Chapter Sixty-eight, shaU iJ'^.'i,^'^-
be empowered to assist in carrying out the J^g* to^'*^
Provisions of the Sanitary Act, 1866, and^ittin
shall have for that Purpose all and the like S a'So^vS.
Powers of Inquiry, and all other Powers of * ^•
Inspectors acting in the Execution of the
Acts in force for Relief of the Poor in Ireland :
Pro\aded always, that it shall be lawful for
the said Poor Law Commissioners in any
Case in which they shall direct Inquiry to be
made into any Matter connected with the
Administration of the Laws for the Relief of
the Poor, or connected with the Execution of
the said Act of Fourteenth and Fifteenth
Victoria, Chapter Sixty-eight, or with the
Provisions of the Sanitary Act, 1866, to
associate together for the Purpose of such.
Inquiry, if they shall see fit so to do, an
Inspector appointed under the said Act Tenth
and Eleventh Victoria, Chapter Ninety, and
an Inspector appointed under the said Act
Fourteenth and Fifteenth Victoida, Chapter
Sixty-eight, and such Inspectors shall in such
Case make a joint Inquiry concerning the
Matters in question.



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244 Orphan and DeseHed Children. [Part I. 1?<.

32 ft 33 Vie.

ORPHAN 32 &; 33 ViCT. Cap. 25.

pbsbrtkd An Act to amend the Act of the Twenty-

Childrkn , ,

Act, fifth and Twenty-sixth Years of VictoHu,

1869. , -^ . ^.

— • Chapter Eighty-three, Section Nine, by
extending the Age at which Orphan^ and
deserted Children may be kept out at
Nurse.

[I2th Jtdy, 1869.]



. h:j.



Whereas it is expedient to amend the Pro-
25 si "20 Vic. visions of the Act Twenty-five and Twenty-
six Victoria Chapter Eighty-three*, so far a.s
the same relate to the Relief of orphan and
deserted Children out of Workhouses in Ire-
land : Be it enacted by the Queen's most Ex-
cellent Majesty, by and with the Advice and
Consent of the Lords Spiritual and Temporal,
and Commons, in this present Parliament
assembled, and by the Authority of the same,
as follows :
See. 9 of 1. From and after the passing of this

35 & 26 Vic. ^^^^ Section Nine of the Act Twenty-five and
repedcd. Twcuty-six VictoHa, Chapter Eighty-three',

shall be and the same is hereby repealed.

Relief of 2. From and after the passing of this

d^rtSJ"^ Act it shall be lawful for the Board of Guar-

<3hudren. diaus of any Union in Ireland to provide for

the Relief of any orphan or deserted Child

out of the Workhouse, if they shall think fit

to do so, by placing such Child out at Nurse,

according to their Discretion ; provided that

no Child shall be placed out with any Person

who does not profess the same Religion as

that in which the Child has been registered,

and that no Child shall continue to be so

relieved after the Age of Ten Years.

ft Pftge323.

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Part I. 19.] Superannuation of Medical Officer$. 246

32 4 33 Vic.

32 & 33 Vict. Cap. 50. u\^Li.

OrpicBRfi*

An Act to provide for Superannuation Al- avsvItioh

lowances to Medical Officers of Poor Law \m.

Unions, and of Dispensary Districts of such

Unions, in Ireland.

[27ul August, 1869.]



Whereas it is expedient that Provision
shoxild be made to enable Superannuation
Allowances to be granted to Medical Officers
of Poor Law Unions in Ireland, and of Dis-
pensary Districts of such Unions, who become
disabled, either by Infirmity or Age, to dis-
charge the Duties of their Offices : Be it
therefore enacted by the Queen*s most Ex-
cellent Majesty, by and with the Advice and
Consent of the Lords Spiritual and Temporal,
and Commons, in this present Parliament
assembled, and by the Authority of the same,
as follows :

1. That the Board of Guardians of any poww to
Union in Ireland may, at their Discretion, wuh'ciiw'nt
with the Consent of the Commissioners for commii;o,T-
administering the Laws for Relief of the Poor ©«, *-> gram
in Ireland, grant to any Medical Officer, in- J^^tSn
eluding in that Term a Surgical Officer, ofi^eTiT"^
such Union, or of any Dispensary District in 2lSSr<«Ui
such Union, an annual Allowance, under and
subject to the Provisions of the Act to pro-
vide for Superannuation Allowances to Offi-
cers of the Unions in Ireland, passed in the
Twenty-eighth Year of the Reign of Her Ma-
jesty*, notwithstanding such Medical Officer
shall not have devoted his entire Time to the
Services of the Union, and such Allowance

» 28 Vic. c. 26 (p. 288).

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243 Superannuation of Medical Oficers. [Pabt L 19.

'* Vfto,^'*"' ^^^^ ^® P^^^ ^^^ ^^ *^® ^^-^ ^^ *^^ Union
mbdical exclusively, and no Contribution shall be

s^m- made thereto out of any monies voted by
ANxiHATioK Parliament.

^^ 2. This Act shall be called « The Medi-

sborttitio. cal Officers* Superannuation Act (Ireland),
1869."



32 & M VIC 32 & 33 Vict. Cap. 54.

u 54,

coNTHACTs An Act to amend the Act of the I* irst and

Ajiendmbnt

1869 Second Years of Victoria, Chapter Fifty-

six, intituled An Act for the more effedua I
Relief of the destitute Poor in Ireland.

l^'iid August, 1869.]



: k 9 Vic.

«'. 06.



Whereas by an Act passed in the Session
of Parliament holden in the First and Second
Years of the Reign of Her present Majesty,
intituled An Act for the more effectwal Relief
of the destitute Poor in Ireland, it is
amongst other things enacted, that no
Guardian, paid Officer, Warden, or other
Person in whose hands the Collection of
the Rates for the Relief of the destitute
Poor, or the Providing for. Ordering, Manage-
ment, Control, or Direction of the destitute
Poor, of any Union shall or may be placed,
shall, either in his own Name or in the Name
of any other Person, provide, furnish, or
supply, for his own Profit, any Materials,
Goods, or Provisions for the Use of any
Workhouse in any Union for which he or
they shall be appointed or act as such during
the time for which he or they shall retain
such Appointment, nor shall be concerned,

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Pabt L 20.] Contracts for Workhouse Supplies. 247

directly or indirectly, in fiimi^ing or sup- ^* m^*^'
plying the same, or in any Contract relating workhoubii
tJiereto, under Pain of forfeiting the Sum of amSdmS^
One Hundred Pounds, with fuU Costs of Suit, ^^
to any Person who shall sue for the same by —
Action of Debt or on the Case in any of Her
Majesty's Courts of Record at Dublin^ :

And whereas it is expedient to amend
the said Provisions :

Be it therefore enacted by the Queen's
most Excellent Majesty, by and with the
Advice and Consent of the Lords Spiritual
and Temporal, and Commons, in this present
Parliament assembled, and by the Authority
of the same, as follows :

1- From and after the passing of this no «rtion to
Act no Action shall be commenced, or if then und^
commenced shall be prosecuted, by any Per- fSg Vi.
son, except the Coxnmissioners for administer- ^^^^
ing the Laws for the Relief of the Poor in Mnwnt of
Ireland, for the Recovery of any Forfeiture Qairt?r*s«i^
<XT Penalty incurred or to be incurred by any b''"^^^^*'^^
Guardian of any Union, or by any Person commu.
while acting as such, under the Provisions of
Section Ninety-three of the said Act, First
and Second Victoria, Chapter Fifty-six, with-
out the Consent in Writing of the Chairman
of the Quarter Sessions of the County within
which the Workhouse of such Union is situate,
upon Application made to him for that Pur-
pose, and Cause shown in open Court at any
Quarter Sessions of such County : Provided
always, that of such iutended Application at
least Fourteen Days' Notice in Writing shall
be given to the Guardian or Guardians against
whom such Action is intended to be com-
menced by the Person applying for Leave to
commence the same, and the said Guardian

1 & 2 Vic. c. 56, § 93 (p. 68).

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248 Contracts for Workhouse Supplies. [Past I. 20.

" 1 54 ^ '^* ^^ Guardians shall, if he or they so desire, be
woRKHousB }ieard upon such Application.
am^ji^t 2. From and after the passing of this

,^"; Act any Person against whom any Action
J. — shall have been brought before the passing of
i.(fi^*the this Act for the Recovery of any Forfeiture
ImT xft may OT Penalty incurred in any Union by such
c£urtM» Person whilst holding the Appointment of
Judge to Buy Guardian of such Union, or acting as such,
InleTt^i'n* uudcr the Provisions of Section Ninety-three
oondition.. Qf ^i^g gg^- J ^^t Qf ^|jg Yirst and Second Years

of Victoria, Chapter Fifty-six, may apply to
the Court in which such Action shall have
been commenced, or if such Court shall not
be sitting to any Judge of any of the Superior
Courts at Dublin, for an Order that such
Action shall be discontinued upon Payment
to the Plaintiff' of all Costs incurred up to the
Time of making such Application ; and every
such Court or Judge is hereby authorized
and required, upon such Application, and
Proof that sufficient Notice thereof has been
given to tlie Plaintiff^ or his Attorney, to
make such Order, and upon the making of
such Order, and Payment or Tender of such
Costs as aforesaid, such Action shall be forth-
with discontinued : Pro\dded always, that if
it shall appear to the Satisfaction of the said
Court or Judge that any Penalty sought to
be recovered in any such Action haa been
incurred by the Fraud of the Defendant, then
it shall be lawful for such Court or Judge to
refuse to make such Order as to such Action,
and thereupon to make such other Order as
the said Court or Judge shall deem expedient :
Provided also, that nothing in this Section
contained shall apply to any Action com-
menced by the Commissioners for adminis-
tering the Laws for the Relief of the Poor in
Ireland,

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Pabt I. 20.] CoHtracUfor Wojkhouse Supplies. 249

3. From and after the passing of this '* * ^7'*^
Act, where any Action shall have been workhoibb
brought by any Person, except the Commis- Au^^m
siouers for administering the Laws for the f^^iJ.
Relief of the Poor in Ireland, for the ^ —
Recovery of any Forfeiture or Penalty judyij'to
incurred imder the Provisions of Section S>lllI^t^
Xinety-three of the said Act, First and Second
Victoria, Chapter Fifty-six, and the Jury

shaU find a Verdict for the Plaintifi; it shall
be lawful for the Judge before whom such
Verdict shall have been obtained, if he shall
so think fit, to reduce the Amount of the
Penalty so recovered to any Sum not less
than Twenty-five Pounds.

4. Nothing herein contained shall extend Not to
to any Action in which Judgment shall have I^nnhi
passed before the passing of this Act. ^cnit^'^'



M3



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PART II.



Provisions of Statutes not directly connected with
the Relief of the Poor, but which affect the
Collection of the Rate or impose some Duty upon
Poor Law Officers ; arranged under the following
heads : —

1. General Valuation Acts.

2. Acts which relate to or affect the Collection of

Poor Hate.

3. Municipal Corporations Acts.

4. Parliamentary Franchise Acts.

5. Sanitary Acts.

6. Acts for the Registration of Births, Deaths,

and Marriages.

7. Vaccination Acts.

8. Burial Grounds Acts.

9. Acts relating to the Removal of Poor Persons

from England and Scotland to Ireland.

10. Miscellaneous Acts which impose Duties upon
Boards of Ckiardians and Clerks of Unions.



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CONTENTS OF PART II.



1. General Valuation Acts. Pagp

1 5 & \Ct Vic. c. G3. An Act to amend the laws relating to the valuation

of rateable property in Ireland, 256

1 7 Vic. c. 8. An Act further to amend an Act relating to the valua-
tion of rateable property in Ireland, 285

19 & 20 Vic. c. G3. An Act to amend the Acta relating to Grand

Juries in Ireland. (Extract relating to omissions and errors), . 289

23 Vic. c. 4. An Act to enable the Commissioners of Her Majesty's
Treasury to defray one moiety of the expense of the annual
revision of the valuation of rateable property in Ireland out of the
Consolidated Fund, 290

27 & 28 Vic. c. 52. An Act to amend the law relating to the valua-
tion of rateable property in Ireland, 297

2. Acts which relate to or affect the Collection of Poor Bate.

Extracts from Grand Jury Act 6 & 7 Wm. IV., c. 116, . . . 299

13 & 14 Vic. c. 82. An Act to extend the remedies for the collection

of Grand Jury cess in Ireland, 301

9 & 10 Vic c. 111. An Act to amend the law in Ireland as to eject-
ments and distresses, and as to the occupation of lands. (Extracts), 303

(5 Vic. c. 8. An Act to empower Justices of the Peace in Ireland to act

in certain cases relating to rates to which they are chargeable, . 309

12 & 13 Vic. c 16. An Act to protect Justices of the Peace in Ire-
land from vexatious actions for acts done by them in the execution
of their ofRce. (Extract), 310

1 1 & 12 Vic. c. 26. An Act to remove difficulties in the appointment
of Collectors of Grand Jury cess in Ireland, in certain cases; and
to remove doubts as to the jurisdiction of the Divisional Justices
of the Police district of Dublin Metropolis, relating to the recovery
of poor rates and other cases. (Extract), 811

6 & 7 Vic. c. 36. An Act to exempt from county, borough, parochial,
and other local rates, land and buildings occupied by scientific or
literary societies, 314

1 7 & 18 Vic. c. 104. An Act to amend and consolidate the Acts relating

to merchant shipping. (Extract as to exemption of lighthouses), 318

11 & 12 Vic. c. 80. An Act to empower lessees of tithe rent-charge in

Ireland to deduct a proportion of poor rate poundage from rent,
v^cc. (Extract), 318

12 & 13 Vic. c. 91. An Act to provide for the collection of rates in

the city of Dublin. (Extracts), 319

3, Hnnicipal Corporations Acts.

3 & 4 Vic. c. 108. An Act for the regulation of Municipal Corpora-
tions in Ireland. (Extracts), 342

6 & 7 Vic. c. 93. An Act to amend an Act of the third and fourth
years of Her present Majesty for the regulation of Municipal
Corporations in Ireland. (Extracts), 364

17 & 18 Vic. c 103. An Act to make better provision for the paving,
lighting, draining, cleansing, supplying with water, and regula-
tion of towns in Ireland. (Extracts), 368

4. Parliamentary Franchise Acts.

13 & 14 Vic c 69. An Act to amend the laws which regulate the

qualification and registration of Parliamentary voters in Ireland,
and to alter the law for rating immediate lessors of premises to
the poor rate in certain boroughs. (Extracts), . .^^ . t . 869

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CoHtenU of Part II. 253

P*go
10 & 17 Vic c 68. An Act to authorize the appointment of Barrister«
for the purpose of effecting a complete annual revision of lL<tsanil
registry of voters for the dty of Dublin, and to remove doubts
as to the rate books, for the purposes of such registry. (Extract), 383

27 & 28 Vic c. 22. An Act to amend the laws which regulate the

r^i^ration of Parliamentary voters in Ireland. (Extracts), . 383
31 & 32 Vic c 49. An Act to amend the representation of the people

in Irtland. (Extracts), 387

31 & 32 Vic c 1 12. An Act to amend the law of registration in

Ireland. (Extract), 30O

5. Sanitary Acta.

29 & 30 Vic. c 90. An Act to amend the law relating to the public

health, 391

28 fe 29 Vic c 75. An Act for facilitating the more usefol application

of sewage in Great Britain and Ireland, 420

18 & 19 Vic. c. 121. An Act to consolidate and amend the Nuisances

Reinova] and Diseases Prevention Acts, 1848 and 1849, . . 427
18 k 19 Vic c 116. An Act for the better prevention of diseases, . 455
33 & 24 Vic c 77. An Act to amend the Acts for the removal of

nuisances, and the prevention of diseases, 450

2$ & 27 Vic c. 117. An Act to amend the Nuisances Removal

Act for England, 1855, with respect to the seizure of diseased and

unwholesome meat, 4G(>

Extracts from the Public Health Act, 1848 (11 & 12 Vic o. 68), . 468
ExtracU from the Local Government Act, 1858 (21 & 22 Vic c 98), 477
Extracts from the Local Government Act, 1858, Amendment Act,

1861 (24 & 25 Vice 61), 478

14 & 15 Vic c 28. An Act for the well-ordering of common lodging

booses, 479

16 & 17 Vic c 41. An Act for making further provisions with respect

to conimon lodging housc't, 483

23 Vic c 26. An Act to remove doubts as to the application of the

Conunon Lodging Houses Acts to Irdand, and to amend the

provisions of the same so far as they relate to Ireland, .487

26 & 27 Vic. c 40. An Act for the regulation of bakehouses, . . 490

30 & 31 Vic c 146. An Act for regulating the hours of labour for

children, ^'oung persons, and women employed in workshops, and
for other purposes relating thereto, 494

6. Aeta for the Begiatratioii of Births, Beatha, and Marriages.
3$ Vic c 11. An Act for the registration of births and deaths in

Ireland, 505

2S & 27 Vic c 90. An Act to provide for the registration of marriages

in Ireland, 535

Extracts from 24 ^5 Vic c 98. (An Act to consolidate and amend the

statute law of England and Ireland relating to indictable offences

by forgery), 546

7. Vacdnation Aots.
21 & 22 Yic c 64. An Act to make further provision ^or the practice

of VacdnatioQ in Ireland, 548

28 ft 27 Vic c 52. An Act to further extend and make compulsory

the practice of vaccination in Ireland, 550

81 ft. 32 Vic c 87. An Act to amend the Act of the 26th and 27th years of

the reign of Her present Majesty, c 52, intituled An. Act to further

axftend and make compulsory the practice of vaccination in Ireland, 558



254 Contents of PaHU.

Pag*

8. Burial GronndB Acte.

19 & 20 Vic. e. 98. An Act to amend the laws relating to the burial

of the dead in Ireland, 5G<)

23 & 24 Vic c. 76. An Act to amend the Burial Groundsi (Ireland)

Act (1866), 576

Extract from the Irish Church Act (32 & 38 Vic c. 42), . . .578
Extract from the Commissioners Clauses Act (10 Vic. c 16), . . 581
Extract from the Cemeteries Glauses Act (10 & 11 Vic c 65), . .585

9. Poor Bemoval Aotf.

8 & 9 Vic. c 117. An Act to amend the laws relating to the removal

of poor persons bom in Scotland, Ireland, the Ihlands of Man, SciUy,
Jersey, or Guernsey, and chargeable in England. (Extracts), . 580

9 & 10 Vic c 66. An Act to amend the laws relating to the removal

of the poor, 588

24 & 25 Vic. c 55. An Act to amend the law9 regarding the removal

of the poor, and the contribution of parishes to the common fund
in unions. (Extracts), 591

24 & 25 Vic. c. 76. An Act to amend the law relating to the removal

of poor persons to Ireland, 593

26 & 27 Vic c 89. An Act for the further amendment of the law relitUng

to the removal of poor persons, natives of Ireland, from England, 59.'>
28 <fc 29 Vic c. 79. An Act to provide for the better distribution of

the charge for the relief of the poor in unions. (Extract), . . 602
8 & 9 Vic. c. 83. An Act for the amendment and better administration

of tlie laws relating to the relief of the poor in Scotland. (Extracts), 602

25 & 26 Vic c 118. An Act to amend the law relating to the

removal of poor persons from England to Scotland, and from
Scotland to England and Ireland, 605

10. MiscellaneoaB Aetf.

Relief to Pensioners and Families of Seamen, &c

Extracts from 19 Vic. c 15, 609

„ 17 & 18 Vic c 104, 611

„ 18 & 19 Vic c 91 6i:5

Apprenticeship to Sea Service and Entry of Boys into the Royal Navy.

Extracts from 14 &15 Vic c 35, 614

„ „ 17 & 18 Vic c 104, 615

Income Tax — Copies of Rate-bookt.

Extract from 16 & 17 Vic c 84, 620

„ „ 17 Vic c 24, 622

Custody of Plans of Works of a Public Nature.

'Extract from 1 Vic c 88, 623

Documentary Evidence.

Extract8from8&9 Vice 113, 626

„ „ 14 & 16 Vic c ^, 627

Industrial Schools.

Extract from 81 Vic c 26, , .629

Cattle Disease Act

Kxtract from 29 Vic c 4, 690

„ 38 434 Vice 86, . 'Cc^c^o\c> ' "^

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[255



1. GENEBAL VALUATION ACTS.



The 7th Geo. IV. cap. 62 (passed 26th May, o«k«eal
1826,) provided for making a uniform valua- ^^^"^
tion of the several baronies, parishes, and —
other divisions of each county in Ireland, for
the purpose of more equally levying the
county cess, charges, and Grand Jury rates
thereon ; the valuation was to proceed as the
Ordnance Survey for any county or division
of a county was completed, the Lord Lieu-
tenant being authorized, on the receipt of the
map or plan from the officers of the Ordnance
Survey, to appoint a Commissioner of Valua-
tion. This Act was amended in various
particulars by the 1 & 2 Wm. IV. c 51,
the 2 & 3 Wm. IV. c. 73, and the 4 & 5
Wm. IV. c. 55, and was eventually repealed
by the 6 & 7 Wm. IV. c. 84, by which the
provisions of the previous Acts were amended
and consolidated under the title of " An Act
to consolidate and amend the several Acts for
the uniform Valuation of Lands and Tene-
ments in Ireland." This last-mentioned Act
was repealed, as to future valuations, by the
9 & 10 Vic. c 110, which contained provi-
sions for making a tenement valuation on
the basis laid down in the Irish Poor Relief
Act; and finally the 9 & 10 Vic. c 110, ex-
cept 80 far as related to valuations wholly



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