Griffith ’s Valuation took place in Cumber Upper parish and every other parish in county Derry / Londonderry as well as throughout Ireland. Griffith's valuation is the name widely given to the Primary Valuation of Ireland, a property tax survey carried out in the mid-nineteenth century under the supervision of Sir Richard Griffith. The survey involved the detailed valuation of every taxable piece of agricultural or built property on the island of Ireland and was published county-by- county between the years 1847 and 1864. The process of valuation was painstakingly thorough, involving multiple visits by valuation teams to analyse all of the factors influencing the economic status of the property: average rents paid in the area; distance from the nearest market town. The aim was to get as accurate as possible an estimate of the annual income that each property should produce. The Griffiths Valuation was carried out in county Londonderry in 1858 and 1859. Three Nutts were listed in the Griffiths Valuation. Was one Andrew Nutt (1807-1881) or perhaps his son Andrew Nutt (1839-1904) or another? Andrew Nutt Gortnaskey John Nutt Gortnaskey Samuel Nutt Gortnaskey One possible Andrew Nutt (1806-1871) died on 8 Sep 1881 in Gortnaskea, aged 75 years. The informant was David Nutt, his nephew.