It is the absence of all demand for labour that constitutes the real evil of Ireland. In the distressed Unions a man's labour is absolutely worth nothing. It is not that the Irish people will not work. I spoke to an Irish navigator the other day respecting his work, and I asked him why his countrymen did not work in their own country. 'Give them 2_s_. 8_d_. a-day,' said he, 'and you will find plenty who will work.' There exists in Ireland a lamentable want of employment. The land there enjoys a perpetual sabbath. If the people of Ireland were set to work, they would gain their subsistence; but if this course is not adopted, they must either continue to be supported out of the taxes, or else be left to starve. In order to show how great is the general poverty in Ireland, I will read a statement of the comparative amount of legacy duty paid in the two countries. In England, in the year 1844, the amount of capital on which legacy duty was paid was 44,393,887_l_.; in Ireland, in 1845, the amount of capital on which legacy duty was paid was 2,140,021_l_.--the population of the latter being nearly one- half of the former, whilst the proportion between the capital paying legacy duty is only one-twentieth. In 1844, the legacy duty paid in England was 1,124,435_l_., with a population of 16,000,000; in Scotland it was 74,116_l_., with a population of 3,000,000; whilst Ireland paid only 53,618_l_., with a population of 8,000,000. These facts offer the strongest possible proof of the poverty of Ireland. On looking over the reports of the Poor-law Inspectors, I find them teeming with statements of the wretchedness which prevails in the distressed districts of Ireland. The general character of the reports is, that starvation is, literally speaking, gradually driving the population into their graves. The people cannot quit their hovels for want of clothing, whilst others cannot be discharged from the workhouses owing to the same cause. Men are seen wearing women's apparel, not being able to procure proper clothing; whilst, in other instances, men, women, and children are all huddled together under bundles of rags, unable to rise for lack of covering; workhouses and prisons are crowded beyond their capacity to contain, the mortality being very great in them. Persons of honest character commit thefts in order to be sent to prison, and some ask, as a favour, to be transported.