I am also researching the Gay family from Mullingar for my husband's side of the family. His g-grandfather was a Peter Gay Wheeler who was born in Mullingar c.1837 and his mother was Catherine Gay. We have no details of his father. Peter came to Queensland, Australia with his wife Eliza Cole (nee Connell) and his daughter Catherine b 1866 who is from a previous marriage to an Elizabeth Halpin. Here's hoping that you may be somehow related.