The three dissentients presented a separate memorial.

As to the main facts, however, there was little or no dispute.

It appeared that more than a million of Irish acres, or about seventeen hundred thousand English acres, an area equal to that of Middlesex, Hertfordshire, Bedfordshire, Cambridgeshire, and Huntingdonshire together, had been forfeited during the late troubles.

But of the value of this large territory very different estimates were formed.
The commissioners acknowledged that they could obtain no certain information.

In the absence of such information they conjectured the annual rent to be about two hundred thousand pounds, and the fee simple to be worth thirteen years' purchase, that is to say, about two millions six hundred thousand pounds.