out-door relief whatever was then administered in 51 of the unions, and at the date of the Report the number of unions thus exempt was increased to 58. ----- [181] Ante, p. 351. [182] Ante, p. 355. ----- [Sidenote: 24 new unions formed.] The recommendations of the Boundary Commissioners have been already noticed.[183] In carrying out these recommendations, the proposed arrangement of the electoral divisions was generally adhered to; but with regard to the new unions, it was not thought advisable to make the entire of the changes recommended. The commissioners have, they say, “refrained from forming such new unions in districts where it appeared that there was a preponderance of opinion against it, on the part of those who would be locally affected by the change, unless where the necessity for new union centres appeared, in a territorial point of view, to be placed beyond doubt.” Orders were however issued for the formation of 24 new unions,[184] and forms of procedure were prepared for adjusting the liabilities of townlands in unions and electoral divisions of which the boundaries were altered, in accordance with the provisions of the _12th and 13th Vict. cap. 104_. This Act now requires our attention, some of its provisions being of considerable importance. ----- [183] Ante, p. 361. ----- ----- [184] These were Belmullet, Killala, Dromore West, Newport, Oughterard, Skull, Castletown, Clonakilty, Tulla, Killadysert, Corrofin, Ballyvaghan, Portumna, Mount Bellew, Glennamaddy, Strokestown, Claremorris, Tobercurry, Glin, Croom, Millstreet, Mitchelstown, Bawnboy, and Ballymahon. ----- [Sidenote: The _12th and 13th Vict. cap. 104_.] _The 12th and 13th Vict. cap. 104_, was passed on the 1st August 1849, ‘to further Amend the Acts for the Relief of the Destitute Poor in Ireland;’ and the following is a summary of its provisions:— _Section 1._—Provides that every person applying for relief, is to be deemed chargeable to the electoral division in which during the last three years he has been longest usually resident, whether by occupying a tenement or usually sleeping therein;—provided that if he have not been so usually resident for at least one of the said three years, the expense of his relief is to be borne by the union at large. _Section 2._—Requires the Poor Law Commissioners in all cases where a change is made in the boundaries of any union or electoral division, to make such order under seal as appears to them to be necessary for the adjustment of the liabilities existing at the time of such change, and the proportionate share thereof to be borne by any townland affected thereby, and likewise for indemnifying any union electoral division or townland for any loss on exchange of property occasioned by such alteration of boundaries.