188 MlNX J T E S OF E V I D E N C E T A K E N B E F O R E T HE Mr. £. Jlooney. M • ' « o 22 May 1838. 11222. Did you put a value upon those several crops that he had had in the preceding year ?— I did. 11223. Is that valuation which you made a fair and moderate valuation, or is it an extreme one ?— I think it is very low. 11224. What was the gross amount of what those 13 acres would have pro- duced, according to the valuation you made?— I made the gross amount, including the grazing land, to be 84 L 11225. Did you make any deductions from that gross amount ol the produce of the farm?— I made deductions for the labour, which I find comes to 171. 10 s., and for other matters, leaving him a balance of 46/. 10s. after making all the deductions. 11226. You deduct from that gross produce first the rent?— Yes; about 46/. will be the sum remaining, that he will have independent of the house and offices, which I do not include in the valuation of the land. 11227. You have to deduct also for tithe and interest upon capital and upon stock ?— If I put down for interest upon the capital I should of course put down the profit for the stock that he has upon grazing. 11228. What do you deduct for tithe ?— Something about 30.?.; we seldom made any inquiry about it, for it has not been paid regularly in that parish. In Mr. French's calculations, he generally let the tithe go against the county cess, that he should get credit for the county cess and be charged with the tithe. 11229. What do you put for labour ?—£. 17- 10s. 11230. What do you put down for interest upon his capital?— I have four head at 10 /. each, that will be 40/., and allowing ten per cent, for that capital, it will be 4/. a year. 11231. In the 17/. 10s. you put down for labour, do you include the seed for the ground also ?— Yes. 11232. Is there any other expense which you think should be deducted from the gross produce to show what the balance was ?— I do not think there is. 11233. How much do those deductions amount to altogether ?—£. 43. 16s. 4 d. 11234. And deducting that from 84/., the value of the gross produce, what balance remains?—£. 40. 3s. 8d. 11235. Do you consider that 40/. 3 s. 8 d. to be the beneficial interest of Farrell in that farm ?— Yes. 11236. Chairman.] In valuing tithe how do you make your valuation?— By the acre, I suppose; it is from what I have heard persons pay there that I say 30 s. 11237. But when you are about to value a farm you do take into account the value of the tithe ?— We never do when I valued those farms that I looked at, I never considered the tithe. 11238. Did not you consider how much the tithe increased in point of fact the rent to the occupier in estimating the value of the farm; supposing the land- lord to pay the tithe, do you make no difference in favour of the occupier ?— I dare say the landlord in re- setting would charge him if he paid the tithe himself, but as the thing stands now I never made any difference 011 account of the tithe. 11239. Supposing the land were re- set, what deduction would you make ?— It would be according to the tithe in each parish. 11240. Take this parish ?— I suppose the tithe there is about 2 s. an acre. 11241. Then you only consider the tithe there of the value of 2 s. an acre ?— I think so, from memorandums I have of other farms. 11242. In what way do you estimate the value of the tithe ?— In consequence of the applotment made by persons that have been valuing, who have made these rates, first, second and third class land, and so forth. 11243. Do you know in what way they estimate the value?— I do not know exactly; but, in the first place, I understood that the clergymen and the parishioners agreed for a sum, so much a year, and as soon as they had agreed upon a sum the people appointed one, and the clergyman appointed another, to value or to applot upon the land that sum. 11244. Supposing no agreement had been made, what do you consider the legal value of the tithe upon the produce of that land to be ?— I could not state that. 11245. Supposing the tithe owner exacts the full amount of his legal rate of tithe, he ought to exact one- tenth of the produce ?— I do not think he ought to exaet one- tenth of the produce. 11246. What