24 



the quality of the herbage will be superior, and the value 

 will be regulated accordingly. I have entered into this de- 

 tail in consequence of an erroneous opinion having pre- 

 vailed, that in the General Valuation lands were valued at 

 the same rate according to their natural quality, whether 

 improved and cultivated, or in a state of nature ; but this is 

 not the fact, the land being valued in each case at the rate 

 it would reasonably let for by lease to a solvent tenant in 

 the state in which it is found. 



" In regard to the difference between the valuations of 

 land adopted by me under the act and the actual letting- 

 value, I have to observe, that our valuation is about 25 

 per cent, under the full rent value, but very near that of 

 many of the principal landed proprietors of the country. 

 Thus in the parish of Aghanloo, county of Derry, the 

 valuation of the townlands as contained in the printed 

 schedule, rarely differed so much as one shilling in the 

 pound from the proprietor's rental ; the same fact w T as ob- 

 served respecting the rentals of the different London Com- 

 panies, as well as of other proprietors in the county of 

 Derry ; while the full rents under ordinary small proprietors 

 were usually 25 per cent, above the amounts given in the 

 printed schedule. Similar facts were observable in other 

 counties, and I have lately noticed several remarkable coin- 

 cidences of the game kind in the counties of Tyrone, Cavan. 

 Monaghan, &c., so that it would appear that the scale of 

 value adopted by me, under the act, is nearly that of the 

 great landed proprietors of Ireland, but considerably 

 below the ordinary rents; acting on this knowledge, I 

 have uniformly replied to applications from the Guardians 

 of the Poor Law Unions in different parts of the 

 country, respecting the addition that should be made to 

 the amount contained in the printed schedules of the 

 General Valuation, to bring it to a rent value, that if one- 

 third be added, the result will give very nearly the full 

 rent value of the land under ordinary proprietors. 



" The foregoing observations will apply to all lands 

 to the eastward of the Shannon ; but within the last year, 



