sentences:  As a consequence of the Poor Relief (Ireland) Act of 1838 a requirement for a new system of valuation to ensure the tax to be known as "Rates" would be assessed, on a consistent basis.It became known as the Griffith Valuation(the primary valuation of tenants) was commenced in West Corkin 1847-1849.Richard Griffith was the Director of the Valuation, he had previously been responsible for the building of the road from Skibbereen to Crookhaven, and the improvement of the road from Dunmanway to Bantry.