Poor Law Valuations  were  a contentious issue with the hard pressed tenant farmer of the 19th century. The following document, dated March 20th 1871, written by Edward Spring, makes an interesting plea for a more realistic and perhaps more humane valuation  on behalf of one Michael Sullivan. No address is given but he is quite obviousley Spring's tenant. Spring writes from "Inchigeela Glebe"  East of the village, to "- Scanlon Esq".
The style and  language are awkward but typical of the period.
A transcript of the text follows:

"Inchigeela Glebe. March 20 / 71

Dear Sir-
Bearer Michael Sullivan is tenant of mine here. He is dissatisfied
with his Poor  Law Valuation and wishes that you, if you can, should rectify matters for him. He tells me his present valuation is a mere private arrangement he was party to about eight years before  I came here. I of course, was not party to  it, but I think him valued high, as other places go.
The last time I had the pleasure of seeing you here, your visit I belive had reference to merely revising  between myself and another to whom I had let a short time before. Should you come out this time , I shall be glad to see you, and if you can let me know in time beforehand, I will not be out of the way. Since you were here, I have made other lettings, which need your attention.
Very faithfully yours,
Edward Spring

---- Scanlan Esq"