The bounderies of parishes are always bounderies of townlands; that is to say, one townland cannot be contained in two parishes; It sometimes happens that an estate may lie on both sides of the boundery of a parish, and that the townland in each parish is called by the same name, and is considered to be one townland, but in such cases I have always divided teh townland, and added the word (Upper or Lower, East or West) to the original name, to serve to distinguish them. As each parish will be seperately assessed, it is necesary that no confusion should arise as to the bounderies of any denomination or division belonging to it, consequently in all cases the boundery of a parish must likewise be the boundery of a townland as far as that parish or the county asessment is concerned. This statement clears up a mis-understanding of of seperate places/townlands named upper/lower, east/west. IE.,; one townland, one parish, but in different estates for tax purposes.