Letter, ms under printed head. J. S. Smith, National Bank, Mountmellick 13th May 1904 to Canon Lucas, returning Hemphill's letter and stating that under circumstances all they can do is allow tenants to make offers and then tell them we have no powers to sell. Single sheet folded with black printed head on first side; written on first side only. Unfolded and refolded in opposite direction and annotated to cover184 as well. Watermark Charles Chambers/ Dublin