There is no statistical account of England recently published, that we can discover, which would give us any correct idea of the present average rent of land in this country;[31] but we think, from all the information we have been able to acquire, by enquiries directed to competent and well-informed persons, that it cannot be set down at less than 25s. an acre. From the last Irish census we learn, that Ireland contains 20,399,608 statute acres, and that the estimated rental is L12,715,478--yielding a trifle over 12s. as the average rent.[32] When it is taken into consideration that the English tenant pays tithes--which, in many localities, amount to more than the entire average rent produced by Irish ground; that he pays the poor-rates, and that he is heavily taxed with turnpikes and other local assessments: and that the Irish tenant pays no tithe, and only half the poor-rates; that no turnpikes exist, except solitary ones in the neighbourhood of cities or very large towns; that, in fact, the only tax he pays is the county cess, varying in different counties from tenpence to one and sixpence the acre half-yearly; and that this assessment is being considerably reduced by the new grand-jury enactments, under which the towns and gentlemen's houses are valued and taxed;--when, we say, all those things are taken into consideration, and besides, that the land in Ireland is naturally better and more productive than the English soil, we think we have satisfactorily disposed of one grave charge against the Irish landlords; and that we have shown that it cannot be the exorbitance of the pecuniary burdens under which he groans, that causes the vast difference between the social condition of the Irish and the English occupier.