Assumed to be Son or Rachel, based in 1851 census both are at "New House". James is a farmer, and his mother Rachel a Logding House Keeper. As the oldest son, he got the farm.
In 1831, James (or his father) was witness at John's marriage to Jane Entwistle
Brother John & Jane Mather had Charles (b.1832), John (b.1834) and Ralph (b.1835) at Edgworth independant while at New House, Entwistle in 1841.
In 1841, James and Martha (36 & 30) lived at Old Barn, Entwistle (James a Silk weaver)
In 1851, James and Martha (42 & 45) were at New houses, Turton, neighbouring his mother Martha (63, Wid, a lodging house keeper). With him were 6 children.
In 1861, James and Martha (52 & 54) were at Turton
Amos (23), Abraham (20), Sarah Ann (18), Nancy (15), James (13), William (4, g-son) and Jane (2, g-dau)
28 June 1878, James died at Newhouse Farm (see probate).
30 Nov 1878, a notice was published in the Bolton Evening News for claims against the estate of James Mather, farmer of Entwistle wo write to Mather of 10 Astley Street, Bolton.