[To THE EDITOS OF THE " EIPECTATOR."3
Sra,—Your correspondent, Mr. D. H. Saunders, states that in Ireland "bridges, roads, drains, and other works are all done by the tenant." As a matter of fact, bridges, roads, and main drains have all been done by the landlords, as the schedules of money borrowed from the Board of Works will show. For out-offices and other buildings adjoining their cottages, land- lords were in the habit, before the Act of 1881, of advancing the cost of the timber for doors, windows, and roof, as well as the price of the slates, leaving the tenant to erect the walls of rubble masonry, which he, with a little assistance, was well able to do. The Land Commissioners have credited the whole value of these improvements to the tenant.—I am, Sir, &c.,
A SLIGO LANDLORD.