Then, after showing the amount of increase, he says:—"Rents continue to rise in Ireland as far as is indicated by the income-tax."
My friend says:—"Mr. Logan is both culpably ignorant and flagrantly dishonest. He seems incapable of understanding the difference between an assessment, a mere valuation, and the actual payment of income-tax. He is dishonest, because he deliberately suppresses the explanation of the difference between the first and second row of figures. When I saw the curiously-selected years, I said, why 1861, 1877, and 1891? I knew there was some thimble-rigging. I looked at the twenty-eighth annual report of her Majesty's Commissioners, that for 1885, the latest I have, and behold, the year 1877 had an asterisk! It was the only starred number on the page. It referred to a foot-note, and that foot-note read as follows:—
"'The large difference as compared with prior years is due to the value of farmhouses having been previously included under the head of messuages.'
"The land up to '77 was called land, and the farm buildings were called messuages. But in '77 they began to reckon the buildings as land, shifting an amount from one column of figures to another. A mere matter of book-keeping. Mr. Logan writes to the papers for an explanation which is given in a footnote. He carries his point, for hundreds of people will follow his figures. Give a lie twenty-four hours' start and you can never overtake it. Thrice is he armed who hath his quarrel just, But four times he who gets his blow in fust. I suppose the Gladstonians claim that the Land Commission reduced rents by 25 to 30 per cent. But here Mr. Logan is proving that the landlords are drawing more money than ever! They wish they could believe it. Valuation is a queer thing. It fluctuates in the most unaccountable way. What an increase shows is the prosperity of the tenant who is putting up buildings and making other improvements. Mr. Logan's third figures show a further increase. Look at the figures in the authorised Report, not for '77 and '91, but between the two. What do you see there?"
I looked, and this is what I saw:—
| 1880 | £9,980,543 |
| 1881 | £9,980,650 |
| 1882 | £9,980,215 |
| 1883 | £9,981,156 |
| 1884 | £9,982,072 |
| 1885 | £9,982,031 |
| 1886 | £9,954,535 |
So that Mr. Logan might have shown from these figures that during the No-Rent Campaign the landlords were enjoying an untold period of prosperity, for his chosen year, 1891, shows a decrease as compared with any one of the seven years above-mentioned. The truth is that the figures prove nothing in support of Mr. Logan's case, which is based on fallacy and suppression of material facts. His comparison of 1861 with 1877, without reference to the explanatory footnote, is of itself sufficient to shoulder him out of court, and stamps him as little more scrupulous than Father Humphreys, of venerated memory. Mr. Logan's belief that assessment and tax-paying are one and the same thing is here regarded as ridiculous, and my friend thinks that if Mr. Gladstone should impose a tax on Brains, the Grand Old Man's followers will escape with an easy assessment.
Mullingar (Co. Westmeath), June 1st.