Such being the case, when we are told that the same Denis O’Leary, who was for five years able to pay the larger rent, is now unable to pay the smaller one, this may look absurd. Still, it is the simple truth. To ascertain the fact, it is only necessary to make the budget of the O’Leary family. The yearly expenditure, unavoidable and irreducible, is as follows:— EXPENDITURE. £ _s._ Taxes, rates, and county cess 1 15 Turf (Royalty on) 1 10 Clothing and shoes 6 10 Meat 2 15 Bread 6 18 Beer and tobacco 2 5 Oil, candles, sundries 2 15 Sugar and tea 6 5 School fees 0 7 Church subscription 0 10 ------ Total 31 10 Most assuredly there is nothing excessive in such a budget of expenditure for a family of four. If even it is possible for Denis O’Leary not to go beyond its narrow limits, it is because he consumes in kind a large proportion of the produce of his fourteen acres, namely, some hundred stones of potatoes, with a good deal of milk, eggs, and butter. This alimentary deduction duly made, he has still a certain quantity of agricultural produce (which shall be supposed here a constant quantity) to sell, as follows:— 1800 lbs. Potatoes. 2200 ” Wheat. 1750 ” Oats. 38 ” Wool. 116 ” Butter. 1000 ” Straw. 25 dozen Eggs. 3 Pigs. 2 Calves. 3 Lambs. The above commodities have not, unfortunately, a constant value. They sell more or less, according to the fluctuations of prices on the market. In 1882, 1883, 1884, prices were high. Denis O’Leary’s revenue was consequently as under:— REVENUE (THREE YEARS AGO). £ _s._ Sold: 1800 lbs. Potatoes 3 8 2200 ” Wheat 9 0 1750 ” Oats 6 4 38 ” Wool 1 15 116 ” Butter 5 7 1000 ” Straw; 1 5 25 dozen Eggs 1 2 3 Pigs 5 10 2 Calves 6 15 3 Lambs 3 5 ------ Total 43 11 When Denis O’Leary had deducted from his revenue of £43 11_s._ the yearly expenditure of £31 10_s._, he had still £12 1_s._ left. He was able, accordingly, to pay £8 _7s._ rent (or even £11 6_s._ before the judicial reduction), and the rent duly paid, he was still the proud nett gainer of four shillings under the old _régime_, of £3 14_s._ under the new.