This recalls the story of the Englishman who inquired of a Kerry man which measure of English legislation had proved most beneficial for Ireland.

'The Famine (of 1879) was the best, beyond a shadow of doubt,' was the reply, 'for I fattened and sold ninety fine turkeys on the strength of it.'

In 1880 some Kerry men did a very good stroke of business. They sent a cargo of potatoes from Killorglin to Scotland and brought them back as imported Champion seed, selling them for six times the original price.

About this period Mr. Leeson-Marshall, who had been away from Kerry and coming back found some cottages near Milltown still only half built, observed:—

'Good God, aren't those houses finished yet?'

'Well, sor,' was the reply, 'the contract's finished but the houses aren't.'

And it has been my life-long experience that ninety-five per cent, of all the penalties in contracts are worthless, as the contractors themselves are only too well aware.

Being a land agent, I wish to provide some account from another pen of my stewardship, for which said stewardship I was falsely called 'the most rack-renting agent in Ireland.'

Out of Mr. Finlay Dun's book, from which I have previously quoted, I condense the following from the chapter he devoted to the estates for which I was agent.

He observes that in 1881 my firm had the supervision of eighty-eight estates, upwards of three thousand farming tenants, and annually collected rents to the value of a quarter of a million sterling. From the particulars I furnished him he deduces:—