There is also a reference in the Carlisle Journal 30 January 1857:-
To let... WATER CORN MILL, with the Drying Kiln and other conveniences attached, called IVESKILL MILL, in the parish of Sebergham, in the County of Cumberland, now in the occupation of Mr. ISAAC HETHERINGTON.
...Mr. WILLIAM BECTON, of Sowerby Row, the owner.
Sowerby Row, 29th Jan. 1857.
David