Described in the "Ecclesiastical Antiquities of Youghal" by Samuel Hayman in 1854 thus: " Against the north side of the stair turret,laid on a plain tomb of masonry, is a fine recumbent effigy of the thirteenth century. In style and execution it closely resembles the one which we already described as occupying the sepulchral arch in the North aisle; and the individual commemorated is similarly attired in a loose unadorned tunic.The head reposes on a pillow. In the left hand is a glove, with the fingers underneath.The opened palm of the right hand is laid over the heart. The feet are supported by a lioness. Around the chamfered edge of the couch, upon which the efffigy reposes, is an inscription in Norman French,engraved in old Lombardic capitals "Matthew Le Mercier git ici, cote de prie...hours de pardon"(Matthew Le Mercier lies here.Whoso prays for his soul shall have..hours of pardon)." A note added to this reads " Matthew Le Mercier was collector of the customs of Youghal, and appears to have died about the close of the thirteenth or commencement of the fourteenth century."