This is actually the 400-year-old-hammer-issue: the museum has a 400-year-old hammer on display, but 10 times new handle and 10 times new head.The MR penchant for rebuilding locomotives and also recycling old numbers can be frustrating for enthusiasts! Another Kirtley class which had been rebuilt in various forms merits the following description by C. Hamilton Lewis (The Midland Railway, 1953): "How much an engine qualifies for definition as a "rebuild" when it has had new frames, new cylinders, new wheels and several new boilers at one time and another (and incidentally six different numbers) is something the present author hesitates to explain, but somehow it was all in the Midland tradition of locomotive longevity"
Correct, the else where location was facebook. It says...When asked elsewhere, this elicited a response (not mine) "Photo is taken in Ireland at Limerick and shows Waterford , Limerick & Western Railway 2-2-2 no. 28 built by Kitson 1213/1864."