of any _shorter_ being granted; and as the usual course is also to add a
life--which may, and not unfrequently does, prolong the tenure to sixty
or seventy years--we think that, if "sensible" leases had any effect,
Ireland would have been long since contented.

Lord Normanby is reported to have stated as facts, on the authority of
Mr Wiggins, "that in Ireland, where the saleable produce of a farm was
L150, the share of the landlord in rent was L100; while on the other
hand, in England, if the produce was L300, the share of the landlord was
still L100." Mr Wiggins, in his "_able work_," also shows, that in the
shape of county cess the charge was nearly double in Ireland what it was
in England. It is difficult to form any accurate idea of the relative
amount of the county cess paid in Ireland, and of the local taxes in
England, as in both countries they vary in each different locality. In
Ireland, the exact amount of county cess levied in each barony, can be
easily ascertained by reference to the respective county books; but in
England, as the local taxation is in a great measure put on by vestry,
it would be an arduous task to strike an average.

In Ireland, the county cess varies in every barony, according to the
amount of public works executed in each, or according to the state of
crime in each district. In _peaceable_ counties, and those which do not
border on the Shannon, the county cess will vary from tenpence to one
shilling an acre, half-yearly; while in disturbed districts, and in
those counties adjoining the Shannon, it will amount to much more. In
the first, because of the large sums obliged to be levied off them, as
compensation to those whose cattle were maliciously houghed, or whose
houses were burned; and in the latter, because of the great boon (the
grant to improve the river) bestowed on Ireland by that government of
which Lord Normanby was a prominent member. In the former case, those
who pay highly have only themselves to blame; if they were well
conducted, and discouraged the commission of crime, as all well-disposed
men ought to do, they would not have to bear those additional burdens.
In the latter, the grand-juries have no control; they must assess to
repay the principal of the money advanced to them, and discharge the
interest. Here we may be permitted to remark, that we believe, since
publicity was given to their adjudications on fiscal matters, there is
quite as little jobbing in Ireland as in th