J.F.T.
_To the Editor of "United Ireland."_ Dear Sir,--As my name has been introduced into the controversy between yourself and Mr.Taylor, I feel called upon to substantiate the two statements wherein my name occurs in Mr.Taylor's letter of last week.

It was at my request that he called upon Mr.John Dillon, M.P.I think I accompanied him on the occasion, and unless my memory is very much at fault, Mr.Dillon was not unfriendly to Mr.Taylor's proposed candidature.

This visit occurred some three months after Mr.Taylor had, on my advice, declined the Crown Prosecutorship for King's County, a post afterwards applied for by and granted to a near relative of one of the most prominent members of the Irish Party.

With Mr.Taylor's general views on the present situation, or opinions upon parties or men, I have no concern.

But, in so far as the circumstances related above are dealt with in your issue of last week, I think an unjust imputation has been made against him, and in the interests of truth and fair play I feel called upon to adduce the testimony of facts as they occurred .-- Yours truly, MICHAEL DAVITT.
Ballybrack, Co.