At the date of the preceding Report, the unions had all been declared excepting three, for the declaring of which the preliminary arrangements had all been made, and these were declared shortly afterwards.[105] The whole of Ireland must now therefore be regarded as being divided into unions, with the extent of each union defined, and its population and other circumstances ascertained and recorded. In each union likewise, an administrative body had been formed on a broad representative principle, and there could be no doubt that the boards of guardians so elected would possess the confidence of the people. A complete return of the 130 unions, with their area and population, the number of electoral divisions, the number of guardians elected and ex-officio, and the date of declaration of each union, is given in the Appendix to the Report. ----- [105] Ante, p. 259. ----- [Sidenote: The workhouses.] Next in order to the formation of the unions, and it may be added next also in importance, is the erection of the workhouses; and to a description of the steps taken in carrying forward this extensive operation, several pages are devoted in the fourth Report, at the date of which, all the workhouses had been built, or were in progress of building, and 81 had been declared fit for the reception of destitute poor. In all of these, excepting a few of the last finished, relief was being then administered, and by the end of the summer it was expected that at least 100 of the workhouses would be completed and opened, and the others far advanced towards completion. A hope is also expressed that by the end of the following spring, “or at latest by midsummer,” the workhouses throughout Ireland would be all in operation. This it is observed was perhaps as much as could be expected under the most favourable circumstances; but the prevalence of wet weather during the last three years had greatly impeded the progress of the buildings, and much increased the labour and difficulty of superintendence. Even in favourable seasons, it would not be a light task to superintend and direct extensive buildings, proceeding simultaneously in every part of the country; but with such weather as had prevailed in the last three years, and with a hundred of these buildings in progress at one time, all requiring constant attention, the labour and the difficulty must obviously have been increased. The builders likewise were sufferers from the same cause, which made them lose much time, as well as incur much additional expense. Generally however the buildings were well finished, and the several contractors evinced, with few exceptions, an honest determination to fulfil their engagements, although this was in some instances done to their own loss. [Sidenote: Workhouse loans.]