text: [32] When it is taken into consideration that the English tenant pays tithes--which in many localities amount to more than the entire average rent produced by Irish ground; that he pays the poor-rates and that he is heavily taxed with turnpikes and other local assessments: and that the Irish tenant pays no tithe and only half the poor-rates; that no turnpikes exist except solitary ones in the neighbourhood of cities or very large towns; that in fact the only tax he pays is the county cess varying in different counties from tenpence to one and sixpence the acre half-yearly; and that this assessment is being considerably reduced by the new grand-jury enactments under which the towns and gentlemen's houses are valued and taxed;--when we say all those things are taken into consideration and besides that the land in Ireland is naturally better and more productive than the English soil we think we have satisfactorily disposed of one grave charge against the Irish landlords; and that we have shown that it cannot be the exorbitance of the pecuniary burdens under which he groans that causes the vast difference between the social condition of the Irish and the English occupier