course, occasionally does occur, that from failure of the seed, rot, or other casualties, the crop may not be worth the rent; in this case an abatement, sufficient to satisfy him, is made to the holder, or it is left on the landlord's hands. Potatoes being a perishable crop, and a species of food which cannot be preserved beyond a season, their price fluctuates more than that of any other kind of provisions. Last year the price in this "country of famine" was 4d. for 112 lbs.; in general the prices vary from 1s. (seldom less) to 2s., and sometimes 3s., the 112 lbs. In Ireland, good con-acres are looked on by the peasantry as a certain source of wealth; here they are considered as a main cause of their poverty. Who are the best judges--the people who use, or those who read about them? But whatever may be the merit or demerit of the con-acre system, (and we are none of its advocates,) it is unjust to charge its practice on the landlords. They have nothing whatever to do with it; it is a mode of dealing between one class of tenantry and another. The assertion in the "Cry from Ireland," that the peasant _gives his manure, and pays 18s. an acre besides_, is too ridiculous to require confutation. But suppose the rents in Ireland were exorbitant, who would be to blame?--the landlords who accepted them, or the people who _swore_ to their extraordinary moderation? Let us look to the registry courts:--[36] "There the landlords were found opposing the admission of their tenantry to the register, and stating on oath that they considered the rents received by them as the full value of the land--_while the tenants, and their neighbours, and the liberal 'valuators,' were proving 'that it was let by those rack-renting and heartless men' grossly under its value_. And indeed, when the small extent of the farms whose occupiers claimed the right to vote is taken into consideration, this must appear true; for it sometimes required _to prove the land worth thirty shillings the acre more than the rent paid, to bring the annual profit up to the requisite ten pounds_.