The following contain offers of cattle in lieu of rent, a form of payment which Irish tenants are always anxious to adopt if they can, for though they declare there will be no difference about the price, they always expect the landlord to give them considerably more than the market value:—

January 18.

Dear Sir,—I am not able to answer you with money at present. I have the heifer that I told you of and if you wish I will send her to T⸺ for you, and I expect your honor and I wont differ.

Your obedient servent,

Patrick F⸺y.


Jany 5th.

Sir,—I have 5 nice bullocks to sell if you would buy them. I have no other way of paying the rent.

F⸺ D⸺.