The townland being the unit, and some townlands being heavily charged with pauperism, while others were comparatively free, it was thought that difficulties might sometimes arise in determining upon the townlands of which an electoral division should consist. Landed proprietors might be naturally desirous of having all their land in one division, unmixed with the land of others, especially where they have taken pains, or incurred expense to improve their properties. The board deemed it impossible to lay down any unvarying rule that would be applicable to all such cases, but considered that the wishes of the proprietor, where the lands are contiguous, should be attended to whenever it could be done without injury or inconvenience to others; and in grouping pauperised and unpauperised townlands together, it should be endeavoured so to arrange the district, as to make the junction as little oppressive as possible to the latter. In Dublin, Limerick, and a few of the older towns, it was thought likely that the electoral divisions could not be so formed as to maintain an equality of pressure, owing to some parishes being exclusively inhabited by the poor and mendicant classes, whilst others were entirely free from them. The board declared that it was “very sensible of the magnitude of this difficulty, which will receive its best attention with the view of endeavouring to devise a palliative, if not a remedy; and it is much to be desired that the efforts of the assistant-commissioners should be directed to the same end.” [Sidenote: Number and qualification of guardians.]