CREATE TABLE table_31504 ("Townland" TEXT, "Area (  acres  ) " FLOAT, "Barony" TEXT, "Civil parish" TEXT, "Poor law union" TEXT)

What is the Poor Law Union for Coolkirky?
SELECT "Poor law union" FROM table_31504 WHERE "Townland" = 'Coolkirky'
SELECT "Poor law union" FROM "table_31504" WHERE "Townland" = 'Coolkirky'