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To effect this object difficulties of no ordinary character should first be removed, and to remove these difficulties, and establislı, as far as practicable, a uniform system, the following scale of prices of agricultural produce has been agreed on by the legislature as a standard, according to which the tene. ment valuation is at present being made :Per Barrel.

d. Wheat at the general average price of seven shillings 13 9 and six pence per hundred weight, of one hundred

and twelve pounds.

Oats at the general average price of four shillings 8 6

and ten pence per hundred weight, of one hundred and twelve pounds.

Barley at the general average price of five shillings 11 0 and six pence per hundred weight, of one hundred

and twelve pounds.

Flax at the general average price of forty-nine shill6 2 ings per hundred weight, of one hundred and

twelve pounds.

Per Stone.

Per firkin of 67'bs. nett.

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Butter at the general average price of sixty-five shillings and four pence per hundred weight, of one hundred and twelve pounds.

Price for live

weight.*

Beef at the general average price of thirty-five shill23 8 ings and six pence per hundred weight, of one hun.

dred and twelve pounds.

Mutton at the general average price of forty-one 27 4 shillings per hundred weight, of one hundred and

twelve pounds.

Pork at the general average price of thirty-two shill25 7 ings per hundred weight, of one hundred and twelve

pounds. Those of our readers who are acquainted with the Irish markets, cannot fail to perceive the justice and fair play shewn to the agriculturist in basing the valuation of lands on the standard here given which we copy from the Book of Instructions" for valuators and surveyors employed on the General

The current Market prices usually quoted are understood to relate to the meat alone; butchers' profits consist in the value of the offal.

Valuation of the country; as this work is not to be purchased we shall occasionally submit for the information of our readers some valuable extracts from it, which must be of the utmost importance to those possessing property in Ireland. The valuation of house property is based on a principle equally just as that of the lands, a principle productive of gratifying results

, and the very signal success which, up to the present, has attended the efforts of the gentleman selected by the legislature for the accomplishment of so onerous, and so arduous a task as the valuation of a country, whose people are ever ready to cry out against the acts of any public man who cannot satisfy them as to the justice and impartiality of his conduct, and at the same time convince them that his only object is to promote ! the welfare of all classes of the community. How far Dr. Griffith has succeeded in this will appear by what we shall nom proceed to submit to the reader. The value of every honse or building must be first estimated by an experienced and competent valuator before any valuation can become the base of taxation, and to do this the valuator must be guided by the following circumstances, viz. : -" The rent for which one year with another the same might in its actual state be reasonably expected to let from year to year; the probable average annual cost of repairs, insurance and other expenses (if any) necessary to maintain the hereditament in its actual state, anů all rates, taxes, and public charges, if any, (except tithe rentcharge) being paid by the tenant. The equity of such principles must be acknowledged by all

, and that such lias been fully and impartially carried out, the owners of house property in the various parts of Ireland have, we may say, unanimously borne testimony, from time to time, by the comparatively few appeals made against the valuation of tenements or holdings completed up to the present time.

It inust be observed that we are not now speaking of the valuation of property made under the old Act passed in 1926, which must be admitted to have been defective, and while it was carried out at a greater expense to the country than the present or Tenement Act, it failed in affording to the rate. payers of the country or to the State, that amount of satisfaction which was so anxiously expected. Until the Tenement Act was passed the country had to bear the expenses of two valuations, viz. The Townland and Poor

the one, so far as it went was good, but the other was

Law;

carried on in a manner most discreditable, partial and unjust. And we have not the slightest fear of this assertion being contradicted. Poor Law Guardians were vested with the power of appointing Valuators and Applotters, in the different Unions, and the result was that when their own properties and those of their friends came to be valued under the present Act it was found to be in many instances from 30 to 40 per cent below its real and relative value; so instead of a relative valuation existing in many Unions, the contrary was the case, and as it happens in all cases when the poor man's rights remain undefended, he comes off second best, and in this case he was obliged to submit to excessive valuation, that his richer and more intiuential neiglıbours might be favoured with what they considered a fair valuation. The instances of this nature that have come under our observation are too numerous for insertion even if space or time permitted, but let it be sufficient to inforin our readers that the injustice which was lieretofore shewn to the poor and struggling man, is now remedied and should a shadow of doubt exist on his part that he has not been fairly dealt with, his appeal is entertained and considered with the same degree of justice and impartiality, as that of the most wealtly and opulent lord in the land.

The valuation of houses and lands, as our readers are aware, only form a portion of the great undertaking now engaging our attention, for we have yet to speak of the system adopted in valuing Canals, Railroads, Mines, Mills, and Fisheries, and which present perhaps still greater dilliculties to the valuator, than the other kinds of properly already mentioned, and on which we shall in a future part of our paper make some observations.

Before entering further upon the subject, we would have our readers to remeinber that the whole weight and responsi. bility of the valuation of Ireland, has devolved from its commencement, upon one gentleman, a task that all must admit who give the subject any thing like a serious consideration, is replete with many complex and aggravating circumstances, which require inore than ordinary experience, foret hought and prudence to deal with them, so as to give even a tolerable amount of satisfaction to the public, and and it is only awarding to Dr. Griffith the praise and credit that are due to him, to say, that never was an undertaking in this country carried

on with a greater amount of ability, energy, and zeal, than he has evinced in conducting the valuation of Ireland. The difficulties that naturally presented themselves were manifold, but have been overcome with almost incredible success, 20,158,217 acres of land were to be valued, and a relative valuation main. tained throughout every townland and tenement in Ireland, and in such amanner that the interest of all parties inight be fairly consulted and general satisfaction given. To do this, he should be first acquainted with the chemical composition of the soil

, the climate that influenced it, the proximity of the lands to the sea and Market Towns, the annual produce it yielded, and the price that that produce brought on an average for a certain number of years. In fine, he had to become acquainted with every circumstance by which property was affected before he could submit to the public a valuation that was to become the basis of taxation. That he made himself acquainted with all here stated, is manifested in the little work got up by him for the instruction of those employed as valuators under him, who in determining the value of land, must show that its geological and geographical positions have been duly considered by them, at least so far as may be necessary, to develope the natural and relative powers of the soil. To enable thein the better to do this, each is provided with a geological inap, and for the character of this map it is only necessary for us to say that it is got up by the “ Patriarch of Geological Science," an appellation recently, and we need not say deservedly applied to the Commissioner. Ilis standing as a geologist Deeds no comment from us, his fame as such has long since been acknowleged wherever the science of geology formed the subject of debate. Speaking of the Map in question he says

By reference to the annered Geological Map of Ireland, it will be seen, that the mountain soils are referable generally, to the granite, schistose rocks, and sandstone.

The fertility of soil is to some extent dependent on the proportions" which exist between the component minerals of the rock from which it may have been formed, thus, granite in which telspar is in excess, when disintegrated, usually forms a deep and easily improved soil

, whilst that in which it is deficient will be comparatively unproductive. The detritus of mica slate, and the schistose rocks, usually form moderately friable soils, applicable to tillage and pasture. Soils derived from sandstone are generally poor.

The most productive lands in Ireland, are situate in the carboniferous limestone plain, which, as shown on the Geological Map, occupies nearly two-thirds of this country, but, when to the natur

ally fertile calcareous soils of this great district, foreign matters are added, derived from the disintegration of granitic and trappean ig. neous rocks, as well as from mica slate, clay slate, and other sedi. mentary rocks, soils of an unusually fertile character are produced. Thus, the proverbially rich soil of the Golden Vale, situate in the limestone district extending between Limerick and Tipperary, is the result of the intermixture of disintegrated trap, derived from the numerous igneous protrusions which are dispersed through that district with the calcareous soil of the valley. The site of these trappean hills is represented on the Geological Map, by a dark red tint.

Lands of superior fertility frequently occur near the contacts of the upper series of the carboniferous limestone, and the shales of the millstone, grit or lower coal series; important examples of this kind will be found in the valley of the rivers Barrow and Nore, extending from Stradbally in the Queen's County, by Carlow, to Kilkenny, &c., also under similar circumstances, along the northeastern boundary of the millstone grit district of the County of Clare, extending from the sea coast at Doolin, by Kilfenora, towards Corrofin.

The stratification of the third, or calp series, consists of alternations of dark gray shale and dark gray impure argillo siliceous limestone. The soil arising from the disintegration of these rocks, is usually cold, sour, and unsuited to cereal crops, but in many districts in which the soil is naturally dry, or which have been drained and laid down for pasture, this soil produces naturally, superior feeding grasses, particularly the cocksfoot grass.

These pastures are found annually to improve in quality, and in consequence, are rarely broken up ; such lands are esteemed to be the best for fattening heavy beasts.

Extensive tracts, consisting chiefly of these valuable pastures, occur in the district which extends westward from the east of the County Dublin, by Trim and Athboy, in the County of Meath, and Castletowndelvin and Mullingar, in the County of Westmeath, to Edgeworthstown, &c., in the County of Longford, (see Geological Map:)

Fertile pasture lands, of similar quality, occur likewise in the calp district of the County of Galway, extending westward from Eyrecourt by Ballydonnellan, towards Athenry.

The fourth series, or the upper limestone, distinguished by the dark blue color on the Map, also produces admirable sheep pasture, and in some localities, superior feeding grounds for heavy cattle ; like the lower limestone, the soil of the upper series when well tilled, is capable of producing every variety of cereal and green crop.

It is of the utmost importance, that the valuator should carefully attend to the inineral composition of the soil in each case, and a reference to the Geological Map will frequently assist his judgment in this respect, the relative positions of the subjacent rocks having been determined upon sectional and fossiliferous evidence. He should also carefully observe the changes in the quality and fertility of the soil, near to the boundaries of different rock formations, and

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