LONDON.- A beautiful watercolour of Kirkby Lonsdale Churchyard by Joseph Mallord William Turner RA (1775-1851) is to be offered for auction as part of the 19th Century Paintings sale on Wednesday 25th January 2012, at Bonhams New Bond Street, London. The watercolour of a lyrical English landscape has not been seen at auction since 1884 and is estimated to fetch £200,000-300,000. In this work Turner has painted the scene of the River Lune from the churchyard of St Marys Church in Kirkby Lonsdale, with a group of children playing in the foreground. The influential critic and artist John Ruskin (1819-1900) so admired the work that he wrote of the area, whatever moorland hill, and sweet river, and English forest foliage can be seen at their best is gathered there; and chiefly seen from the steep bank which falls to the stream side from