"And," said the masther, "you had the cow and the daughter thrown on your hands?" "Divil a throw, your honour," was the reply; "mee daughter got another husband in tin minutes, begorra, and we ate the cow, your honour; but Mike is a blackgyard, and should pay his half of the cow, your honour." This was a knotty case, but his "honour" decided that Mike should pay his share, and, to do that fickle bridegroom justice, he paid up with very little demurring. He was clearly three cows and a half the better by his bargain, and, I believe, lives happily to this day. It is needless to say that he has numerous children. Mr. Bland has under his paternal rule about 300 agricultural tenants besides the villagers of Sneem, who mostly have lots lying contiguous to, or at some little distance from, their houses. The holdings, albeit averaging the grass of six cows, vary very considerably in size and quality. Thus one farmer holds 803 acres, or "the grass of twenty-four cows," with mountain run attached, at a rent of 35l., while another who has 1,493 acres is only charged 26l. for "the grass of seventeen cows," with proportionate mountain. Even on holdings of this size, as well as on others of less value, such as 250 acres at a rent of 13l. 15s., Mr. Bland has experienced great difficulty in inducing the tenants to bear any share of the cost of building and other improvements. Of course there are tenants and tenants at Derryquin, as elsewhere, but the general feeling has undoubtedly been averse to paying an extra percentage for improvements. Mr. Bland has done what he could, but has rarely found anybody inclined to pay more than 2 per cent., and one irreconcilable actually refused to pay 1l. a year extra to have a 70l. house built for him. The "masther" appears to take a view of the subject which might have been with great advantage more widely distributed among Irish proprietors of the improving sort. It is not extravagant to ask a farmer with the nominal grass of twenty cows, and a mountain run on which he grazes twice as many bullocks, to pay 5 per cent. on 80l. or 100l. as the rent of a good and substantial house; but it is preposterous to ask the holder of a ten-acre lot to do likewise. Such peasants should, as I observed in one of my early letters, not be called farmers at all. Their condition is about equal to that of the English farm labourer. When the landlord can afford to build better cottages for them than they now have, he should certainly not expect more than 1, or at best 2 per cent. for his outlay, and carry the balance to his profit and loss account, after the manner of English landowners of the best class. The Derryquin houses or cottages are very well built and excellently planned; they are also very pretty with their whitewashed walls, red tile roofs, and doors painted red to match. These patches of bright colour give extraordinary cheerfulness to a landscape otherwise of green, brown, and grey, looking cold enough under a weeping sky. The