As respects the number of elected guardians to be assigned to a union, it was on the whole considered, having regard to the satisfactory despatch of business as well as the importance of there being an executive so extended as to command the confidence of the ratepayers, that a number varying according to circumstances from 16 to 24, would be best calculated for carrying into effect the provisions of the Act. These numbers, with the proportion of one-third ex-officio guardians, would give to each union a board of from 21 to 32 members, which would be sufficient for the purpose of deliberation, and yet not so numerous as to impede efficient action. The qualification of guardians must of course depend very much upon the circumstances of the district. “In some parts of Ireland a 5_l._ qualification would not be too low, whilst in others the maximum of 30_l._ would not be much if at all too high;” and the assistant-commissioners were told to use their discretion between these extremes in the recommendations they might make. The board however considered that it would be advantageous to assume 10_l._ as a preferable medium to be observed, except in cases where a greater or a smaller amount of qualification appeared to be required. Recommendations were then made as to the selection and duties of returning-officers, the nomination of parish wardens, and the appointment of clerks to the boards of guardians, and also as to the necessity for observing strict economy in all the arrangements connected with the formation and working of the unions. The board likewise, under the heavy responsibility devolved upon it, considered it to be a duty “to point out to the assistant-commissioners the vast importance of their avoiding even the semblance of party bias, either in politics or religion.”