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OBSERVATIONS.

The rent in Ireland was _averaged_, from _personal_ knowledge and
inquiry, at 25s. the Irish acre, equal to 15s. the statute acre. It
has not varied essentially since 1828.

In Scotland, the rent was calculated at L.2, 5s. the Scotch acre,
equal to L.1, 16s. the statute acre.

In England, the rent was calculated at L.1:6:6 per statute acre.

In Belgium, the rent-value of land is taken as equal to England.
The taxation being considerably less than half that of England.

In France, the land is valued at one-fourth less than Belgium. The
taxation bearing a near proportion in both countries.

The taxation in Ireland and Scotland is nearly on a par: rather
heavier in Ireland.

Taxation in England, including tithes, 8s. 7d. per acre. I believe
below the reality.

Government valuation of same land, exclusive of houses, L.25,843 0 0
-- -- -- with houses, 27,208 0 0

[8] Speech at the Conciliation Hall, in reply to the charges of
the _Times_ Commissioner.

[9] The following letter, written by Sir David Roche to a Cork
agitator of the name of Denny Lane, who accused him of having turned out
three hundred families, and said his life had been _five_ times
attempted, will show the value which should be set on the assertions of
such people, and the treatment which the very best Irish landlords
receive:--

"I have bought out a few who were tenants-at-will, forgiving them large
arrears of rent, and making them in every instance a present of their
year's crop, stock, &c., and either finding them other farms, or giving
them money to enable them to enter into other pursuits: such, sir, have
been my transactions with the small number who have left my land, none
of whom, I dare say, every charged me with harshness or injustice. As
you have thought proper to turn public accuser, I beg to refer you to Mr
Charles Seegrue, the only gentleman in Cork with whom I have had any
transactions regarding tenants, and he will inform you on the
determination of his interest in a large farm, how many of his
under-tenants I dismissed, and what arrangements were made on that
occasion. If I don't mistake, he will state that all were continued on
their farms, and that the arrears _of rent due, to have been compromised
by me, and the tenants forgiven the amount, and a redu