25 



in comparing the valuations made in the county of Ros- 

 common, with the average letting prices of land in that 

 county, I find that our valuation is not more than 2s. Gd. 

 in the pound, or 12J per cent, under the letting rents; 

 this does not arise from any change in the relative scale 

 of the valuations, hut is owing to the poverty of the peo- 

 ple, and the injurious system which prevails of burning the 

 upland soils, for the purpose of raising crops without the 

 aid of ordinary manure, or even lime, which is abundant 

 in the country ; hence the land, though intrinsically of 

 equal value with similar lands in the counties of Longford 

 and Westmeath, on the east side of the Shannon, does not 

 bring so high a rent ; and yet the people on an average are 

 not nearly so well off as those of Westmeath and Long- 

 ford their houses as well as their food and clothing being 

 inferior. 



" In regard to houses, the valuation is determined by 

 measurement, according to the nature, quality, and state 

 of repair of the building, and the result is deduced from 

 tables calculated for the purpose. In these tables, houses 

 are divided into three principal classes namely, new, 

 medium, and old, but each class is again subdivided 

 into three. 



" According to the act, one-third of the amount of the 

 value of all buildings is deducted previously to their in- 

 sertion in the printed lists, and, consequently, to determine 

 the full value of any house or building, one-half is to be 

 added to the amount given in the printed schedule. 



" With a knowledge of the above facts, there can be no 

 difficulty in using the General Valuation as the ground- 

 work for all local taxation ; but as this valuation does not 

 subdivide the townlands into farms and tenements by 

 name, though the valuation lots already mentioned are 

 usually co-extensive with farms, a sub-applotment will be 

 required for each townland, which sub-applotment, for the 

 purposes of the county assessment, has already been made 

 in the northern counties." 



