accurately 490,000 "land-holders," since a tenant holding "half a dozen farms in the same county is returned as having a single holding." But it is right to take "holders" when, as under the Act of 1903, the limit on advances applies to the person who receives them. Again, the Return throws over the census for figures supplied by the Department of Agriculture. But it is wrong to use these figures, for they include holdings not exceeding one acre, of which there are 80,000 in Ireland, and many more that cannot be described as "in the main agricultural or pastoral." No special pleading on the part of the Government can alter the fact that the 490,000 holdings given by the census include all the lands under crops and grass and two-thirds of the waste. They embrace 19 million acres, and more than cover the ground. For the purpose of an estimate it is an outside figure, the more so since, in respect of grass lands the value of a single farm may exceed the limit of any one advance, and it is not uncommon for a large grazier to rent many grass farms. If the Government, by conferring a judicial status on the Estate Commissioners, surrendered their control over the amounts of single advances; and again, if the Government, at the dictation of Mr. Dillon, embarked on a new policy of creating tenancies in grass land and selling them to new men, they are debarred from increasing the estimate to cover their own misfeasance. In tendering the speculative estimate of 1903, it was clearly laid down that the amount of one advance was only to be increased in rare cases, and the sub-division of permanent pasture was denounced as a "form of economic insanity." It was also explained that deductions must be made from the 490,000 holdings in respect of small town plots, accommodation plots, and market gardens; nor are these insignificant, for to the 80,000 holdings not exceeding one acre we must add 62,000 of from 1 to 5 acres. In the face of these facts, the assumption that "all agricultural land"--as defined in the Return--will be sold, is not only unsound but preposterous.