user: ### NOW ANSWER:
Question: What are the Poor Law Unions when the area (in acres) is 142?
Columns: ['Townland', 'Area( acres )', 'Barony', 'Civil parish', 'Poor law union']
Types: ['text', 'real', 'text', 'text', 'text']
Sample row: ['Abbeystrowry', 428.0, 'West Carbery (E.D.)', 'Abbeystrowry', 'Skibbereen']
SQL:

assistant: SELECT "Poor law union" FROM "Table" WHERE "Area( acres )" = 142.0;