Letters and accounts, 1821-1823, of Walter Churchey of Brecon, solicitor, relating to the Penoyre estate, co. Brecon, and forwarded by him to the owner, the Reverend Thomas Watkins (1761-1829), whilst the latter was on the Continent, together with two letters from Samuel Church of Brecon, solicitor (ff. 7r-v, 28v). The letters and accounts give detailed information concerning estate matters such as rents and rent arrears, the leasing of farms, tithes and repairs, and contain numerous references to local affairs and events. Notes on the volume, compiled by its previous owner Nigel Temple, have been tipped in at the front (ff. ii-xii).