The difficulty in ascertaining the proportion of the produce of the soil taken as rent by the landlords in either country, exists principally as regards the large holdings; because in England a great proportion of the farms are under tillage, while in Ireland, if not the whole, by far the greater part of all the extensive farms are under grass; and the profits of the grazier vary so much, that it is hard to form any correct estimate of the proportion of the produce taken by the landlord as rent, and that left to the tenant as interest for the money employed in the purchase of stock. But in the smaller class of holdings, we can have no difficulty in coming pretty near the truth; and as it is the grievances of the class of men by whom those small farms are held which require examination, the amount taken from them as rent, and left to then as remuneration for their labours, is what is most requisite to be ascertained. Let us, then, take a farm of twelve Irish acres, at 30s. an acre. According to the Irish mode of cultivating, it will be cropped and stocked as follows:-- Saleable Acres. R. P. produce Landlord's rent, L18 0 0 1 2 0 Potatoes, at L18 per acre, L27 0 0 County cess, 1 4 0 3 0 0 Oats, at L7 per do. 21 0 0 Poor-rates, 0 7 0 1 2 0 Meadow, at L4 per do. 6 0 0 --------- 6 0 0 Under pasture, feeds four cows Rent and taxes, L19 11 O which produce 8 firkins of butter, at L2, 10s. each, 20 0 0 Profit on calves, 6 0 0 Probable profit on pigs, 10 0 0 -------- L90 0 0 Amount of rent and taxes paid by tenant, 19 11 0 -------- Surplus left to tenant as remuneration for labor L70 9 0