_Introductory observations._ Ireland contains close on to twenty-one millions of acres, thirteen and a half millions of which were returned as "arable land," in 1841. By "Arterial" and thorough-drainage, &c., effected through loans granted by government, the extent of arable land has been increased to fifteen and a half millions of acres. The "Board of Works" has the management of the funds granted for drainage and land improvements generally, and competent inspectors are appointed to see that the works are properly executed. The proprietor, or farmer, who obtains a loan may, if competent, claim and obtain the appointment of overseer on his own property, and thus have an opportunity of economically expending the sum which he will have to repay (principal and interest) by twenty-two installments. The average cost of thorough-drainage, under the Board of Works, has been about L5 per statute acre. In 1847, when government granted the first loan for land-drainage, tiles were not so easily obtained as at present, nor was tile-drainage well understood in this country; and the greater part of the drains then made--and for some years after--were either sewered with stones, formed into a conduit of various dimensions, and covered over with finely-broken stones, or the latter were filled into the bottom of the drain, to about one foot in depth, as recommended by Smith, of Deanston. The dimensions for minor drains, sewered with stones, were, usually, three and a half feet deep, fifteen inches wide at top, and three to four inches wide at bottom (distance apart being twenty-one feet); and the overseer carried about with him a wooden gauge, of a size to correspond, so that the workmen could see at a glance what they had to do. These drains are reported to have given general satisfaction; and they were cheaply made, as the stones were to be had in great abundance in almost every field. On _new_ land, trenching was sometimes carried on simultaneously with the drainage; and it very often happened that the removal of the stones thus brought to the surface, was very expensive; but they were turned to profitable account in sewering drains and building substantial fences. In almost every case the drains were made in the direction of the greatest inclination, or fall of the land; and this is the practice followed throughout the country. Some exceptions occur on _hill-sides_, where I have seen the drains laid off at an acute angle with the line of inclination. It is not necessary that I should explain the scientific reasons for draining in the direction of the fall of the land, as that point has been fully treated of, and well illustrated, in your article already referred to. I shall now pass on to the Queries.