Letter, manuscript under printed head. J.S. Smith, The National Bank, Mountmellick, 22nd April 1904, to Canon Luther. Returning Hemphill's letter, would as trustee prefer not to sell, tenants should make an offer, regards the Land Commission as a body who would thwart the landlords in every way. Folded sheet, written on first two sides. Watermark Charles Chambers/ Dublin.