A liquid distribution trough contained within a tower for the purpose of mass or thermal exchange between at least a first liquid and a second fluid; the trough having an upper section and a lower section; the lower section for receiving the first liquid; a horizontal dividing member separating the upper section from the lower section and having at least one dividing member portion defining an aperture to allow for passage of the liquid fluid from the lower section to the upper section; a feed conduit means in communication with the lower section to provide feed first liquid flow to the lower section; the lower section having at least one inlet portion defining a liquid inlet in communication with the feed conduit means; and a first baffle adjacent the inlet portion operably impacted by the first liquid flow and to hinder preferential flow along the walls of the trough and the dividing member. The trough and tower are of particular value in a sulphuric acid plant and a carbon dioxide capture plant.