L90 0 0
Amount of rent and taxes paid by tenant, 19 11 0
--------
Surplus left to tenant as remuneration
for labor L70 9 0

This is but a rough calculation, and an underrated one as regards the
profits of the tenant; but it serves our purpose sufficiently, and shows
that, instead of taking two-thirds of the produce, the landlord takes
not one-fourth--much less than the amount assumed to be taken in
England. But when we consider the additional imposts which the English
farmer has to pay in tithes, poor-rates, turnpikes, &c., we must at once
perceive how very much less the Irish tenant is charged in comparison to
what he is subject to. But if the farm, stocked and cropped as we have
above described it, (and it is the usual mode,) were cultivated as it
ought to be--if, instead of having one-half under natural pasture, it
were tilled after the Scotch or English system, and one-half or
two-thirds of what is now comparatively unproductive pasture, were under
green crops--we need not say how much the saleable produce would be
increased; and consequently, how much the tenant's profits would be
augmented. Yet surely that it is not so cultivated, is not the
landlord's fault. If he has given a lease, he has no control further
than to exact his rent; if he supply instruction, it may not be
received; if he set a good example, it may not be followed. If the
tenant will not consult his own interests, the landlord is not to be
held as responsible for the consequences of his neglect. The fair way to
calculate in this particular would be, not to take the saleable produce
_at what it is_, raised under a deficient system and negligent
cultivation; but _at what it might be_, if the tenant had but industry,
and would but do his duty.

In an article on the Irish fisheries, in the _Quarterly Review_ for
September last, (page 475,) we find it stated, that "the agricultural
produce of Ireland was, in 1832, estimated at L36,000,000 per annum,
issuing out of 14,603,473 acres of land--_a return nearly one-half less
than that rendered by an equal number of English acres; and this with
five labourers employed in Ireland, where two only are required in
England_." The rental of Ireland is ascertained to be above
L12,000,000; and thus w