36 poor, a farm of about eighty acres belonging to this Reverend Gentleman was let to a farmer for sixty pounds per annum, but he complaining of the badness of the land and his inability to pay the rent, surrendered the farm, and received a receipt in full for thirty pounds. But the poor expressing a great anxiety to hire it in small portions of one and two acres, it was let to them; they cheerfully paid eighty pounds, but clear of all expences, the landlord paying all rates.* They were willing, punctual, grateful tenants, and not a sixpence rent was deficient at Michaelmas. The land of eighty acres, on which one tenant failed, bore a luxuriant crop when in the hands of fifty or sixty poor men, cultivated by spade husbandry. In the tables published in this letter to Lord Salisbury, of which I strongly recommend the perusal, the exact profit which the poor man obtained is mentioned. The average was at least seven pounds seven shillings net profit. Let us then take into consideration the advantage the country receives from this additional quantity of wheat and potatoes produced, and the certain tendency of lowering the poor-rates, by enabling the poor man to add to his earnings the sum of three pounds thirteen shillings and sixpence by * This should always be the case. The poor man should have nothing to do with tithe or taxes. A little addition to the rent will cover these outgoings.