11 JANUARY 1834, Page 5

Mr. Sheil has addressed the landlords and tenants of Ti,perary,

in a long letter, principally on the subject of tithes, and the small value of the relief which will be actually afforded by the Government measure for their commutation. He dwells with great force on the unfortunate position of the landlords; who, he says, will become the tithe-collectors of the clergy.

" Every one of you will be responsible for tithes, either where your !ruses have expired, or where no lease prior to the act hits been made. On every new lease you will be liable ; and if you make none, you are equally- chargeable You are to pay the clergy, by levying their demands on the people. The tithes are to he rinsed by you. You are to sue—to dista ain—to eject for tittles. While the tenants alone were affected by the old system, by the new both classes will he almost equally enibatrassed. A collision between them will be inevitab/e. The landlords, pressed by the clergy, will turn to their tenants, and apply for reimbursement; a struggle will ensue; and the alienation between the gentry and the people, which has been one of the chief calamities of the country, will be materially augmented. It is, then, a most erroneous notion that the occupiers of the soil have received from the Government any sort of relief: they have been only handed over from one set of exactors to their substitutes • and the latter are condeetned to the performance of the most obnoxious of offices, for the purposes of sae ins°. the Church the pain and odium of gathering its tributes; and Lord Alti,t.rp had the amiable simplicity to express a hope that the gentry of Ireland would willingly undertake this honourable and advantageous task. A receiver is to be put on the estate of the defaulter. flow?—by hill in Equity ? No suck thing. The delay is not to he granted to the debtor of the Church, which is al- lowed in almost every other instance. The clergyman has but to file a petition, and a receiver is at once appointed. I cannot avoid pausing here, and, in the earnest familiarity of common dialogue, inquiring of the Tipperary landlords,

How do you relish this?' A receiver for tithes, and on petition ! Look to it in time. Do you imagine that the receiver is to get in the tithes only? lie is to gather the rents and profits of your estates, and defray his percentage and his costs? Are those costs nothing?"

A considerable portion of Mr. Otway Cave's estate, which was held by a middleman, has recently come into his hands. The occupying tenants, owing to a grinding rack-rent, were not only deeply indebted, but steeped to the lips in poverty and wretchedness. On the 10th ult.. they were assembled at Castle Otway; and language cannot describe the feelings of the poor fellows, when they were informed that hence- forward they were to consider themselves the immediate tenants of Mr. Cave; that their rents were consequently reduced in about the propor- tion of a third part ; and that the arrears due, amounting to several hun- dred pounds, were blotted out for ever.—Tipperary Free Press. A tithe commissioner, who proceeded to an estate in Wexford, to value the land, in compliance with the act of the last session, was or- dered by the proprietor, a magistrate, and lately Mayor of the town of Wexford, to be ojf; or he would yet him u dl kicked.—Currespondent of the Herald.

One day last week, on the arrival of the Belfast steamer from France, the appearance of a lady passenger, %rho gave the name of Mrs. Ellen Marshall, attracted the attention of a Customhouse-officer who handed her over to the female searcher ; and it was discovered, on divesting the lady of her black silk gown, that her petticoats were entirely made up of black French kid gloves, very ingeniously sewed together, and capable of being very quickly undone. The lady was of course com- pelled to throw off her glove petticoats, which, with the exception of her gown, were the only apparel she had on ; and she was provided with more suitable ones. The gloves on being counted ..were found to amount to 504 pairs, and are valued by the King's appraiser at 371. 198. There was a young French lady in company with Mrs. Marshall, who also underwent a private examination by the searcher ; and three foreign lace flounces, a French lace dress, eight yards of lace, and twelve yards of blonde lace, which she had disposed about her so as to make herself appear with child, were taken from her person.