ieutenant.

In the country their life has some circumstances which are not commonly
seen in England. Large tracts of land are kept in hand by everybody to
supply the deficiencies of markets; this gives such a plenty, that,
united with the lowness of taxes and prices, one would suppose it
difficult for them to spend their incomes, if Dublin in the winter did
not lend assistance. Let it be considered that the prices of meat are
much lower than in England; poultry only a fourth of the price; wild fowl
and fish in vastly greater plenty; rum and brandy not half the price;
coffee, tea, and wines far cheaper; labour not above a third; servants'
wages upon an average thirty per cent. cheaper. That taxes are
inconsiderable, for there is no land-tax, no poor-rates, no window tax,
no candle or soap tax, only half a wheel-tax, no servants' tax, and a
variety of other articles heavily burdened in England, but not in
Ireland. Considering all this, one would think they could not spend
their incomes; they do contrive it, however. In this business they are
assisted by two customs that have an admirable tendency to it, great
numbers of horses and servants.

In England such extensive demesnes would be parks around the seats for
beauty as much as use, but it is not so in Ireland; the words deer-park
and demesne are to be distinguished; there are great demesnes without any
parks, but a want of taste, too common in Ireland, is having a deer-park
at a distance from the house; the residence surrounded by walls, or
hedges, or cabins; and the lawn inclosure scattered with animals of
various sorts, perhaps three miles off. The small quantity of corn
proportioned to the total acres, shows how little tillage is attended to
even by those who are the best able to carry it on; and the column of
turnips proves in the clearest manner what the progress of improvement is
in that kingdom. The number of horses may almost be esteemed a satire
upon common sense; were they well fed enough to be useful, they would not
be so numerous, but I have found a good hack for a common ride scarce in
a house where there were a hundred. Upon an average, the horses in
gentlemen's stables throughout the kingdom are not fed half so well as
they are in England by men of equal fortune; yet the number makes the
expense of them very heavy.

Another circumstance to be remarked in the country life is the
miserableness of many of their houses; there are men of five thousan