12 APRIL 1873, Page 3

An Irish landlord, Mr. W. A. Nicholson, writes a rather

captious letter to the Times of Friday, headed, " Difficulties of an Irish Landlord," in which he complains that one of his tenants, Mrs. Sarah Gilgan, who had always been treated " with great indul- gence," showed so little gratitude in return, that she actually died without making her will, in consequence of which exceedingly inconsiderate conduct upon her part (which may, however, be accounted for, perhaps, by her having died somewhat suddenly), Mr. Nicholson, wishing to resume possession of her farm, has been obliged to serve notices to quit on each of her five sons, and also on the widow of a son deceased. We do not see how this case 'can be construed into a difficulty peculiarly troubling the path -of that " child of misfortune," the Irish landlord. The British law allows the British subject to make a will or no will, as it may please him. The French law, which makes a man's will for him in every ease, whether he likes it or no, would in this case, regarding the interest in the farm as divided equally among Mrs. Gilgan's sur- viving children, have necessitated precisely the number of legal processes which Mr. Nicholson has had to undertake. What Mr. Nicholson seems to feel most acutely is the expense attending legal proceedings against so many persons. But surely this is not the fault of the Irish tenantry as a class. They were not con- sulted when the tariff of stamps and costs in such cases was fixed. In the end, who pays ? Mr. Nicholson's obvious course is to move Lord O'Hagan first and then Mr. Lowe in the matter.