Le ae 
of houfes in the time of Sir William Petty. When I refleé that 
in 1786, when {worn officers had been appointed to colle& the 
duty, and after the frauds of feveral of them had been detected 
and punifhed, there were houfes fuppreffed to the number of near 
two hundred thoufand, can I fuppofe that the lifts formed in 
1672, under lefs effectual laws, and a more imperfe@ method of 
calculation, could have been free from fraud and error? In 
many refpects, however, Sir William Petty’s tra@ contains true 
and valuable information; and I believe that he was a writer to 
be much relied upon as to any matter which he cow/d know. 
I can readily believe that the houfes of Ireland, though 
probably more numerous, were to the full as wretched as 
Sir William Petty reprefents them. The perfons who then 
colle&ted hearth-money could have had no temptation to return 
houfes as having zo fixed hearths which had fixed hearths. An 
houfe without a fixed hearth was not exempted from duty, 
but by the 17th and 18th of Charles II. it was to be charged as 
having wo hearths. It fhould feem that the legiflators of that 
day were fenfible of the wretchednefs of their fellow-fubjeds, 
and thought double taxation an admirable receipt for curing 
poverty. Thefe 160,000 honfes, the common abodes of the 
Trifh peafantry, are defcribed by Sir William Petty as not worth 
five fhillings each building: Compare Sir William Petty’s account 
with the enclofed paper, and we may contemplate with pleafure 
the progrefs of Irifh profperity.. Sir William Petty’s computation 
of 5 to each houfe, I fuppofe to have been founded on fome 
enquiry, though he does not ftate the grounds on which he 
formed it. Ireland was at that day a country of pafturage, and 
Ware the 
