The investigations in which the assistant-commissioners would thus he engaged, would it was considered, serve to bring them acquainted with the condition and habits of the people, and prepare them for entering upon the formation of unions as soon as arrangements for the purpose were sufficiently advanced. The position size and character of the towns, the existence of barracks or other buildings readily convertible into workhouses, the disposition of the inhabitants with respect to the new law, whether favourable or otherwise, were all to be noted, as constituting materials for judging of when and where the unions should be formed; it being important to begin, where the least difficulty or opposition would have to be encountered. The principle adopted in the formation of unions in England was considered applicable to Ireland, namely, that the union should consist of a market town as a centre, and the district surrounding and communicating with it. The unions so formed would, it was supposed, be pretty equally distributed throughout the country, and be of a size not materially differing from what had been stated in the Reports to be the most eligible, that is embracing a radius of about ten miles. Some persons had contended for smaller unions, but the smaller the union, the larger in proportion would be the establishment charges; and as the provisions introduced in the house of lords for localizing the rate upon each electoral division, had removed one of the objections to large unions chiefly insisted upon, it would now probably be considered, that in taking the market town as a guide, the commissioners could not be far wrong, since the people who frequent the market would find no difficulty in attending at the union workhouse, whether as guardians or applicants for relief. At the same time however, local interests were not to be disregarded in the arrangement of unions and electoral divisions; but the boundaries of private property, and of counties and baronies were to be observed, as far as might be consistent with the general interest and convenience. The assistant-commissioners were likewise cautioned as to the sensitiveness of the Irish people, and the importance of conciliating their feelings and gaining their confidence, which would be best accomplished by observing a simple straightforward line of conduct towards them, a scrupulous fulfilment of promises, and not raising or encouraging expectations unless they were pretty certain of being fulfilled. “We know,” it was added, “that the object of the law we are called upon to administer is kind and beneficent, and calculated to better the condition and improve the social habits of the people; and knowing this, we cannot feel otherwise than confident in its application, and earnestly zealous in working out the results contemplated by the legislature in its enactment.”