Expenditure on Nine Estates, 1850-1880
Expenditure on taxes, etc. is given as a percentage of rent receipts. It is an exaggeration to say that every set of estate accounts should be treated as sui generis; but naturally methods of book-keeping varied considerably and the headings of expenditure varied as well; Lord Erne, for example, counted curates' salaries as part of his expenditure on tithe rentcharge. The definition of improvements and interest also varied from estate to estate.
More difficult, perhaps, is the propriety of counting certain items as proper charges against the receipts on a particular estate; Lord Erne included the upkeep of Crom in his Fermanagh accounts, although strictly speaking it should have been set against the income from all his estates since he did not maintain a house elsewhere. Some improvements were made on the demesne farms and ideally should be counted not just against rent receipts but against farm income.
The absence of an item does not mean that it did not exist; there is no charge for a house on Sir George Hodson's Cavan estate, nor was there a charge for interest; that does not mean that Sir George was an unencumbered absentee -- it simply means that he lived on his Wicklow estate. The following, therefore, is too much a series of discrete vignettes to be reduced to uniformity, tempting though it is to summarize them; its strength is that these were the items of expenditure that landlords and agents usually set against their rent receipts.
A dash (--) indicates that comparable information is not available.