The class of small farmers includes those who hold from five to twelve Irish acres. The cottiers are those who hold about two acres, in return for which they labour for the farmer of twenty acres or more, or for the gentry. Con-acre is ground hired, not by the year, but for a single crop, usually of potatoes. The tenant of con-acre receives the land in time to plant potatoes, and surrenders it so soon as the crop has been secured. The farmer from whom he receives it usually ploughs and manures the land, and sometimes carts the crop. Con-acre is taken by tradesmen, small farmers, and cottiers, but chiefly by labourers, who are, in addition, always ready to work for hire when there is employment for them. It is usually let in roods, and other small quantities, rarely exceeding half an acre. These three classes, not very distinct from each other, form the mass of the Irish population. "According to the census of 1831," says Mr. Bicheno, "the population of Ireland was 7,767,401; the 'occupiers employing labourers' were 95,339; the 'labourers employed in agriculture,' (who do not exist in Ireland as a class corresponding to that in England,) and the 'occupiers not employing labourers,' amounted together to 1,131,715. The two last descriptions pretty accurately include the cottier tenants and cottier labourers; and, as these are nearly all heads of families, it may be inferred from hence how large a portion of the soil of Ireland is cultivated by a peasant tenantry; and when to these a further addition is made of a great number of little farmers, a tolerably accurate opinion may be formed of the insignificant weight and influence that any middle class in the rural districts can have, as compared with the peasants. Though many may occupy a greater extent of land than the 'cottiers,' and, if held immediately from the proprietor, generally at a more moderate rent, and may possess some trifling stock, almost all the inferior tenantry of Ireland belong to one class. The cottier and the little farmer have the same feelings, the same interests to watch over, and the same sympathies. Their diet and their clothing are not very dissimilar, though they may vary in quantity; and the one cannot be ordinarily distinguished from the other by any external appearance. Neither does the dress of the children of the little farmers mark any distinction of rank, as it does in England; while their wives are singularly deficient in the comforts of apparel."—_Report of Commissioners of Poor Inquiry._