The Sun.
London, England, 1851-10-10 00:00:00

" " Ballinasloe, Oct. 5.
My Lord—I have the honour to acknowledgeithe
receipt of your letter of the 27th ult., and I much re-
gret that your Lordship does not see the force of the
observations submitted by the boards of guardians in
reply to your previous communication.
" The guardians did not consider that they advanced
tahneyyplseeat of setting
setetxinagmpthie of emserlevsiesstaatice to
gain
the law, in not
st the law, or that
consenting to be made agents for the collection of a
tax so unfair in its object, so unjust-in the mode of its
assessment, and so seriously oppressive to all classes
of their fallen country, and in declining to take upon
themselves duties foreign and obstructive td.teir
or-
dinary functions.

" Your Lordship observes that the four millions
granted by the Government must have supplied the
amount of sums thrown away. It could without dif-
ficulty be shown that in the County Mayo not one
half mile of road was executed by the relief works.
And if it is now intended, contrary to all promise, to
hold Ireland liable for the whole of the cost of the re-
lief afforded, it coull as easily be shown that the whole
amount of that relict' was still quite disproportionate
to the frightful sum of six millions now brought in
charge against the country.

" -Having been invitedby your Lordship to state
such considerations as can be entertained by Govern-
ment, I feel myself bound to submit those sugges-
tions which occur to me.

" No particulars of the demands have yet been
supplied to the several boards of guardians. These,
surely, cannot be any longer fairly withheld.
" Justice would seem to require that the charges
against the different unions, electoral divisions, and
townlands should be carefully investigated by a board
of persons appointed for that purpose, whose duty it
would be to ascertain what, if any, value had been
given by the public works, what amount of relief had
been afforded, and how far, in each case repayMents
can with justice be claimed, and can with safety be
insisted upon, without entire confiscation or inflict-
ing serious and lasting injury.
" It would again appear to be the duty of Govern-
ment to consider whether this charge should not be
defrayed by all classes of Irishmen, and not be im-
posed exclusively on those who have been the chief, if
not the only, sufferers by the great calamity which
has befallen Ireland. Nothing can be more decidedly
unjust than to levy an extraordinary tax under the
Act for the relief of the poor ; as, from the defects in
this law parties, in addition to their own rates, are
liable and compelled to make good the arrears owing
by others. Great care should be taken in the col-
lection of a tax so onerous, and to continue for gene-
rations, that it is equitably levied, and; that no one
should be called upon to do more than to meet his
own liabilities.

" Your Lordship has admitted that the famine was
a national calamity. It never has been the practice
in any country to withhold in such a case the na-
tional resources, and to charge the consequent expen-
diture against that portion of the country which had
been afflicted with so serious a visitation.
"It is intended to mortgage the rates for, 40
years. Your Lordship well knows that such a
course is altogether at variance with the principle of
the Poor-law of England, and it would appear ques-
tionable whether imposing a tax exclusively to meet
national expenditure is not as much opposed to the
letter as is clearly opposed to the spirit of the articles
of the Union between England and Ireland.
" In consequence of your Lordship's letter appear-
ing to be addressed to me personally, I have pre-
ferred answering it, while from home, to waiting my
return to Mayo, there to submit it to a meeting of
the boards of guardians.—l have the honour to be, my
Lord, your Lordship's very obedient servant,

_
" LIICiN.
" To the Right Hon. Lord John Russell."
LORD ARUNDEL IN LIMERICK.
_ _ _

On Monday last the Earl of Surrey, accompanied
by Mr. W. Mousell, M.P., visited nearly all the Roman
Catholic charitable institutions in Limerick, and left
with each donations varying in amount from 101. to
501. ; the disbursements making in the aggregate the
sum of 4501. Subjoined is his Lordshiy's reply to an
invitation to a public banquet from a large body of his
new constituents.

" Gentlemen--•I sincerely thank you for this most
cordial and gratifying address, and for the honour
which you are pleased to confer upon me by inviting
me to a public banquet.
" I much regret that illness has deprived me of the
pleasure I should have enjoyed by being among you
shortly after the prorogation of Parliament. I have
been recommended to pass some time abroad, with a
view to the complete re-establishment of my health.
Under these circumstances, as you have with most
kind consideration given me choice of the time when
I may have the honour of meeting you, I would sug-
gest the end of January as the most suitable period
for that manifestation of your good will, and for the
encouragement which it will give me before the duties
of the session commence.

." I feel, indeed, your resolution and unanimity are
the best proof of the determination of the people of
Ireland to support the cause of the Church, of truth,
and of justice. Your city is of all others the one best
entitled to the high privilege of heading the Catho-
lics of the United Kingdo,m, in their just desire for
equal religious rights. And although I feel that lam
little worthy to be your representative, and that you
have addressed,me in terms far more flattering than I
merit, I will at least accept the one phrase—
' singleness of purpose.'
" In a good and just cause, with that simple inten-
tion, I have no fear but that God will bless our disin-
terested exertions. I shall look forward to the time
when you intend to honour me with this additional
proof of your confidence and esteem. And I once
more thank you for that distinguished mark of favour
Conferred upon me by so numerous a body of my
friends and fellow labourers in the struggle which we
all have so much at heart." _ _

The deputation then returned to the Clare Hotel,
where the comnaittee sat to fix on the day, and Tues-
day, the 27th day of January, was unanimously agreed
upon.