LEE is an ecclesiastical parish, formed March 19, 1869, from the parishes of Ilfracombe and Morthoe; the church of St. Matthew, erected in the year 1833, is a small edifice of stone, in the Decorated style, consisting of chancel and nave, and a western turret containing one bell: the east window is stained: the gallery, seats and pulpit are of handsomely carved old oak, of Jacobean date; all the windows on the south side are stained, one being a memorial to the Rev. Alfred Lush M.A. vicar of this parish 1877—87: the church will seat 120 persons. The register dates from the year 1869. The living is a vicarage, net yearly value £186, and a house standing in 2 acres of ground, in the gift of the vicar of Ilfracombe, and held since 1887 by the Rev. William Fisher McMichael M.A. of Downing College, Cambridge.