is country. As a proof of the
disposition of the gentry to reduce the expenditure to the lowest
possible amount, we will state, what every gentleman serving on
grand-juries in Ireland must be cognisant of--namely, _that not more
than one-third of the presentments approved of by the rate-payers, are
ever passed by the grand-juries_; and yet road sessions, at which the
principal rate-payers have power to vote, were instituted to check the
extravagance of the proprietors.

The difficulty in ascertaining the proportion of the produce of the soil
taken as rent by the landlords in either country, exists principally as
regards the large holdings; because in England a great proportion of the
farms are under tillage, while in Ireland, if not the whole, by far the
greater part of all the extensive farms are under grass; and the profits
of the grazier vary so much, that it is hard to form any correct
estimate of the proportion of the produce taken by the landlord as rent,
and that left to the tenant as interest for the money employed in the
purchase of stock. But in the smaller class of holdings, we can have no
difficulty in coming pretty near the truth; and as it is the grievances
of the class of men by whom those small farms are held which require
examination, the amount taken from them as rent, and left to then as
remuneration for their labours, is what is most requisite to be
ascertained. Let us, then, take a farm of twelve Irish acres, at 30s. an
acre.

According to the Irish mode of cultivating, it will be cropped and
stocked as follows:--
Saleable
Acres. R. P. produce
Landlord's rent, L18 0 0 1 2 0 Potatoes, at L18 per acre, L27 0 0
County cess, 1 4 0 3 0 0 Oats, at L7 per do. 21 0 0
Poor-rates, 0 7 0 1 2 0 Meadow, at L4 per do. 6 0 0
--------- 6 0 0 Under pasture, feeds four cows
Rent and taxes, L19 11 O which produce 8 firkins of
butter, at L2, 10s. each, 20 0 0
Profit on calves, 6 0 0
Probable profit on pigs, 10 0 0
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