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 operations, so well managed, so creditable to all engaged in it, and such a lasting testimony to the generous charity of the subscribers.

Such frequent reference has been made in these pages to the “Transactions” of the Relief Committee of the Society of Friends, during the Famine, and so much use has been made of the information contained in that carefully compiled book, that I will only here repeat the amount of the charitable offerings confided to them for distribution.  It was:—­L198,326 15s. 5d.