How to read the Valuation Records
Above is an example of a valuation with descriptions of the notations which describe the tenants and landowners as well as the properties and valuations. This illustration shows that Lord Fitzgerald rented a house land to George Sampson in
Ballycrighan at annual rate of 15 shillings; George Sampson, in turn, rented the house to Matthew Cullinan for 8 shillings a year. Conversely, Cullinan was a tenant on Sampson's property--and Sampson was one of many tenants on Fitzgerald's land.
Cullinan would have been responsible for the taxes on this house, comprising only part of the amount to be paid by Sampson on Fitzgerald's property. In this period, it is possible that Sampson's taxes were paid, in part, by work which Cullinan may
have done on his farm.