SELECT COMMITTEE ON FICTITIOUS VOTES, IRELAND. 111 c good or a bad crop, it is worth 8/. an acre?— The land itself, for potatoes, I have known let at 9/. an acre. 8455- What do you reckon the meadow land worth ?— Meadow land goes from 3/. to 61. an acre, according to the quality. 8456. What was the meadow land belonging to this man worth ?— There was only one acre, and I valued it at 4/. 8457. Did you ever give for an acre of potatoes 20 /. ?— No ; I gave 16/. last season. 8458. Did you ever know 20/. given ?— I believe that the Member for West- meath can prove it; he grows a great quantity, and gets more than that for them; he sells them by auction. I paid 16/. myself, this very season, for an acre of potatoes. ^ 8459. What is the expense of digging ?— I should think the expense of dig- ging and labour would be equal to 4/. to a man that had to employ labourers. 8460. In what way do you make out that this man would make a balance of 30/. or 40/., when you say he pays 22/. 14s. rent; what would be the expense of his cultivation ?— The expense of labour upon an acre of oats would be about 1 /., sown in the spring season. 8461. What would be the expense of working four acres of oats?— I think a farmer, who laboured himself, would do it at 15s. an acre; that would be 3/. 8462. How much for two acres of potatoes ?— I consider that would be 3/. an acre for the labour; that is 61. 8463. Then the meadow land ?— That is a mere trifle ; I would say 7 s. 6d. 8464. How much for the remainder of his holding ?— The remainder is in grass; there is 110 labour attending that. 8465. What is the whole amount of labour ?—£. 9. 7 s. 6d. 8466. Mr. Curry.] Does the 3/. an acre for potatoes include the digging as well as the planting ?— Certainly. 8467. Chairman.] What would be the expense of manure ?— The man has the manure himself; the strawr and the cattle give him the manure. 84G8. What is the expense of seed?— I think it would take at least a barrel and a half of oats to an acre; that would be six barrels; that would be 3/. 8469. What would be the expense of seed for the two acres of potatoes ?—• Generally, I consider 200 stone is little enough for an acre of potatoes ; that would come to about 21. 5 s., or it might be more. 8470. Is there any other expense belonging to the cultivation of that farm ? — I do not knowr. 8471. There is the tithe composition ?— There is nothing paid in that parish, in consequence of the wrong valuation of the parish. 8472. What is your valuation of the four cows and the horse ?— I could not put them at less than 50/. 8473. Mr. Curry.] What would you allow for the yearly depreciation in the value of the stock ?— They are generally reduced in value ; but the farmer keeps a brood mare, and I think sometimes the value increases by rearing new stock. 8474. What would you say is a fair sum to put down for the interest of capital for the stock?— I think the man ought to be allowed 10 per cent., that would be 5 /. a year, taking the stock at 50 /. 8475. Chairman. J What would you put down for the value of the tithe ?— That would be according to the sum assessed upon the parish; they always charged 1 /. an acre upon oats, but I think the tithe of this land would not be less than 2 s. an acre ; that would be 1 /. 4 s. 8476. Now add up all those items together, and state the total amount ?— That would be 20 /. 16 s. 6 d. 8477. Now add the rent to that ?— That would be 43 /. 10 s. 6 d. 8478. Now will you state the account on the other side?— Four acres of oats at 8 /. 10 s., 34 /.; two acres of potatoes at 14 /. an acre, 28 /.; an acre of meadow, 4 /. ; five acres of grass at 3 /. 10 s. each ( I pay four guineas a year myself), 171. 10s.; that makes a total of 83/. 10s.; and deducting the 43 /. 10 s. 6 d. from it, leaves a difference of 39 /. 19 s. 6 d. 8479. Mr. Hogg.'] When was that farm let to Kelly; is it a recent letting ? — The lease is now out; it was an old lease, and Mr. Grattan had only about 8 s. an acre out of his land. 643. N 8480. You