The financial state of the unions generally, appears to have been satisfactory. In the monthly returns for February 1846, comprising 128 unions, the rates collected during the month amounted to 41,871_l._, leaving 206,664_l._ in course of collection. The aggregate of the balances against the guardians in 25 unions was 5,294_l._, whilst in the remaining 103 unions, the whole of the balances were in favour of the guardians and amounted to 54,314_l._, thus showing a net balance of 49,020_l._ in the hands of the treasurers. This sum added to what was in course of collection, making together 255,684_l._, must be regarded as sufficient for covering an expenditure of say 320,000_l._ per annum, the rates in a great number of the unions being made half-yearly. [Sidenote: Electoral divisions.] The number of electoral divisions amounted to 2,049, each on an average containing a population of about 4,000 persons. The dissatisfaction expressed in many instances with the divisional system, and with the inequalities of charge to which it gave rise, has already been noticed.[126] The _44th section_ of the Poor Relief Act seeks to provide a remedy for, or at least a mitigation of such inequalities, by enabling the guardians of the several divisions of a union to agree to a common rating: but it is evident that wherever the inequality of rating is greatest, there will be the greatest difficulty in effecting such an arrangement. In fact the only instance in which it has been effected is in the Dunmanway union, where the guardians of all the electoral divisions signed an agreement in the terms of the statute, that the charges should thenceforth be borne in common. In this union therefore one great source of contention will have been removed, although at a sacrifice in some degree of that local interest which attaches to guardians representing a district separately chargeable: but enough of such interest will remain in a common chargeability to secure attention to the general interests of the union, in which all that is exclusively local will become merged; and it may therefore be expected that the well-working of the Dunmanway board will not be impeded through a want of harmony among its members. ----- [126] Ante, p. 288. ----- [Sidenote: The Tuam and Castlereagh boards dissolved.]