54 



damp foggy weather prevails and the winter is long. On 

 lands so situated, a deduction of from 2s. 6d. to 5s. in the 

 pound may be made according to circumstances. 



5. RATES AND TAXES. The public charges to which 

 lands are subject in Ireland are 



1. The County Cess A tax levied twice a-y ear by the 

 Grand Jury of each county, and payable before the lent 

 and summer assizes, or every spring and summer. The 

 proceeds of this assessment go to liquidate the cost of 

 making new roads, repairing old ones, and supporting 

 gaols, dispensaries, lunatic asylums, &c. This tax is levied 

 indiscriminately upon all occupiers of houses and land, 

 and no tenant is entitled to any deduction on account 

 of it, except under special agreement. It varies very 

 much according to the amount of work sanctioned by 

 the Grand Jury, ranging from 25 per cent, to 1 per cent, 

 of the annual value of the property. 



2. The Poor Hate Which is laid on by the Board 

 of Guardians for each Poor Law Union. Every union is 

 divided into electoral divisions, and each division pays a 

 rate proportionate to the number of paupers which it has 

 sent to the workhouse. This rate also varies very much ; 

 from an amount, in some unions, equal to much more than 

 the annual value of the property, down to Ad. in the pound. 

 One half of this rate is payable by the landlords. 



6. EXPOSURE. Some lands are very much exposed in 

 comparison with others to the influence of prevailing 

 winds, which not unfrequently blow during harvest, and 

 occasion heavy loss and great anxiety to the farmer. A 

 deduction might be made, under such circumstances, of 

 from 2s. Gd. to 5s. in the pound. 



