James Butler, and Mr. M.J. Higgins, so well known on the London press by
his _nom de plume_ of "Jacob Omnium."

Besides the sums contributed directly to the Association, the Government
gave it the distribution of the proceeds of two Queen's letters,
amounting in the aggregate to L200,738 15s. 2d.[303] In August, 1847,
when the Association was about to enter upon what it calls the second
relief period, it found itself in possession of a clear cash balance of
L160,000. It had to consider how this sum could be most beneficially
applied during the ensuing winter. The Secretary of the Treasury, Mr.
Trevelyan, in that month wrote to the chairman, recommending the
Association to select, through the Poorlaw Commissioners, a certain
number of Unions, in which there was reason to believe the ratepayers
would not be able to meet their liabilities, and that the Association
should appropriate, from time to time, such sums as the Poorlaw
Commissioners might recommend, for the purpose of assisting to give
outdoor relief in certain districts of such Unions. After much
deliberation the Association accepted this advice, and asked for the
names of the most distressed Unions. A list of twenty-two was supplied
to it in September. Some others were added later on. The grants of the
Association were issued in food, and the Assistant Poorlaw Commissioners
aided in the distribution of it. Under this arrangement the advances
made by the Association from October to July amounted to L150,000.

A peculiar feature of this relief system, adopted and carried into
effect by the advice of Count Strezelecki, was the giving of clothing
and daily rations to children attending school. This was done in
twenty-seven of the poorest Unions, and with the best results. By the
first of January, 1848, the system was in full operation in thirteen
Unions, and 58,000 children were on the relief roll of the Association.
The numbers went on increasing until, in March, there were upwards of
200,000 children attending schools of all denominations, in twenty-seven
Western Unions, participating in this relief. The total sum expended on
food for the children amounted to L80,854, in addition to which L12,000
was expended on clothing for them.

On the 1st of November, 1848, L12,000 was still to the credit of the
Association. By a resolution, it was handed over to the Poorlaw
Commissioners for Ireland; and so closed the labours of the British
Relief Association, so vast in its