CREATE TABLE table_74476 ("Townland" TEXT, "Area (  acres  ) " FLOAT, "Barony" TEXT, "Civil parish" TEXT, "Poor law union" TEXT)

What are the Poor Law Unions when the area (in acres) is 142?
SELECT "Poor law union" FROM table_74476 WHERE "Area( acres )" = '142'
SELECT "Poor law union" FROM "table_74476" WHERE "Area( acres )" = '142'