I've been tracing the history of the Lynch family in the townland of Foilnamuck in Tipperary, perhaps 8 miles SE of the town of Nenagh.
I ordered a number of records from the Valuation Office for this townland and I'm puzzled by the sequence of events. I have generally understood that the person listed in a rate book was the person responsible for paying the taxes on the property, but there probably were others living in the house.
For this parcel, starting with the August 1847 House Book, here's what I found:
1846-1847: Nelly or Michael Lynch
1852: Ellen Lynch
1852-1862: Thomas Lynch first, then Michael Lynch
1862-1863: Anne Lynch
1864-1869: first William Lynch, then Anne Lynch
1870-1883: Patrick Ryan
1884-1892: Anne Ryan (was formerly Anne Lynch)
1893-1907: Martin Lynch
1908-1933: Margaret Lynch
What's the meaning of "Nelly or Michael Lynch"? I assume "Nelly" is a shorthand for "Ellen", but why is one OR the other listed as the taxpayer?
What conclusions can I draw from the fact that the responsible party changed so frequently? If this is my Lynch family, it makes some sense. For example my g-grandmother's brother Thomas married in England in 1855, and his appearance in the tax records may indicate that he left Ireland between 1852 and 1855. In 1852 he would have been fairly young, about 20 years old.