The master evil of the agricultural system of Ireland, however, is the law of Entail, and the Incumbrances which seldom fail to accumulate upon entailed estates. “Proprietors of estates,” observes the author of an excellent pamphlet which has recently appeared on this subject[11], “are too often but mere nominal owners, without influence or power over the persons holding under them. Their real condition is often pitiable, nor is it possible, in the great majority of cases, to retrieve the estates. The burthen of debt, or the evils of improvident leases, are fastened upon the land in such a manner as to convert the owner into a mere annuitant, often glad to obtain from a good estate a scanty annuity (after payment of the incumbrances thereon and the public burthens) for his own subsistence. Proprietor and tenant are equally powerless for good; and the whole kingdom suffers from the disorders which have resulted from this state of real property in Ireland.” And the author of another valuable publication on the same subject[12] observes as follows: “The evils resulting from settlements and entails may be regarded as arising from insecurity or uncertainty of tenure; because the possessor of the property is not in reality the owner; he cannot deal with it as an owner; he is merely a trustee for others; he has no interest in its future thorough permanent improvement, except so far as he may wish to benefit his successors; he can never reap the benefit himself; he cannot sell; he cannot dispose of a part, even though the alienation of a part might greatly enhance the value of the remainder; he holds it during his lifetime, as his predecessor held it, unaltered, unimproved, to transmit it to his heir clogged with the same restrictions alike injurious to him and to his country. This is the case of an unembarrassed landlord[13]. But let us suppose, as is unfortunately too often the case, that he has received the estate incumbered under a settlement, with a jointure to the widow of the late possessor, and a provision for daughters and younger sons. In what difficulties is he at once involved! this owner for life of a large tract of country with a long rent-roll, but in fact a small property! He cannot maintain his position in society without spending more than his income; debts accumulate; he mortgages his estate, and insures his life for the security of the mortgagee. Of course he cannot afford to lay out anything on improvements; on the contrary, though perhaps naturally kind-hearted and just, his necessities force him to resort to every means of increasing his present rental. He looks for the utmost amount; he lets to the highest bidder, without regard to character or means of payment. If his tenants are without leases, he raises their rents. If leases fall in, he cannot afford to give the preference to the last occupier. Perhaps, with all his exertions, he is unable to pay the interest or put off his creditors. Proceedings are