The recompense for labour is the means of living. In England the recompense is given in money, in Ireland for the most part in land or commodities. Generally speaking the labouring poor in Ireland are said to have a fair bellyfull of potatoes, and the greater part of the year they also have milk. If there are cabins on a farm, the labourers reside in them. If there are none, the farmer marks out the potato-gardens, and the labourers raise their own cabins, the farmer often assisting them with the roof and other matters. A verbal contract is then made for the rent of the potato-garden, and the keep of one or two cows, as the case may be; after this the cottar works with the farmer at the rate of the neighbourhood, “usually sixpence halfpenny a day, a tally being kept, half by each party, and a notch cut for every day’s labour.” At the end of six or twelve months they reckon, and the balance is paid. Such it is said is the Irish cottar system, and it does not differ materially from that which prevailed in Scotland at a period somewhat anterior. Many cabins are however seen by the road-side or built in the ditch, the inhabitants of which have no potato-gardens—“a wandering family will fix themselves under a dry bank, and with a few sticks, furze, fern &c., make up a hovel no better than a pigsty, support themselves how they can by work begging and pilfering, and if the neighbourhood wants hands or takes no notice of them the hovel grows into a cabin”—these people are not cottars, but are paid in money for whatever work they perform, and consequently have no potato-ground.