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evised every fortnight; the food best suited to each district, and the most easily obtained _there_, to be at once taken into consideration. As to rations, it was considered that the most nourishing and economical food was soup made after some of the approved receipts, with a portion of bread, meal, or biscuit. The 26th rule fixed the quantity and quality of a ration. It was to consist of 1-1/2 lbs. of bread; or 1 lb. of biscuit; or 1 lb. of meal or flour of any grain; or 1 quart of soup thickened with a portion of meal, according to the known receipts, and one quarter ration of bread, biscuit or meal, in addition. Persons above nine years of age to have one full ration; those under that age half a ration. These rules were promulgated from the Relief Commission Office, in Dublin Castle, on the 8th of March. A difficulty having arisen as to what could be strictly considered "soup," the following definition of it was issued by the Relief Commissioners to the Inspecting officers of each Union. "Sir, As the term 'Soup' in the Instructions seems to have created an impression with many parties, that only the liquid ordinarily so called is meant, and that meat must necessarily form an ingredient, the Relief Commissioners beg that the general term 'soup,' in their Instructions, may be understood to include any food cooked in a boiler, and distributed in a liquid state, thick or thin, and whether composed of meat, fish, vegetables, grain or meal." The Commissioners published their first report on the 10th of March, eleven days after the Relief Act came into force; an exceedingly short time for them in which to have done anything worth reporting; but this is explained by the fact, that they and their officers had been set to work a considerable time before the Relief Act had become law; the Government assuming that it would meet with no real opposition in its passage through Parliament. From this Report we learn that there were, at the time, 2049 electoral divisions in Ireland; and from a later one, that Blackrock, near Dublin, was the smallest electoral division, consisting only of 257 acres; that the largest was Belmullet, in the County of Mayo, which contained 145,598 acres. The extremes in the valuation of electoral divisions were,--Mullaghderg, in Glenties Union, L331 10s. 0d.; South Dublin, L402,516 3s. 4d. So that a shilling rate levied off Mullaghderg would prod
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