_Sections 3, 4, 5._—On the formation of new unions, the commissioners are empowered to prescribe the arrangements for the joint use of the existing workhouses, until the new unions are provided with workhouses of their own, and from time to time to alter or rescind the same, and to enforce payment of the expenses consequent thereon; and for the purpose of providing workhouses, ‘the Lands Clauses Consolidation Act’ (_8th and 9th Vict. cap. 18_) is declared to be incorporated with the Poor Relief Acts. _Sections 6, 7, 8, 9._—In fixing the qualification of elected guardians, the commissioners are empowered to fix a different amount for different electoral divisions of the same union. The full number of ex-officio guardians may be made up from non-resident justices, if the number resident be not sufficient. Two or more electoral divisions may be combined for the purpose of electing a guardian; and upon the request of a board of guardians the commissioners may appoint an assistant-guardian for such union, whom they are also empowered to remove or discontinue. _Sections 10, 11, 12._—Rents arising from exempted property, are to be rated to the extent of half the poundage. Occupiers are not to deduct from their rent more than one-half the amount of the rate paid by them; and the provisions making void all agreements to forego deductions from rent are repealed. _Sections 13, 14._—The valuations are not required to be signed and sealed by the commissioners. “To encourage the employment of labour in improving the value of land,” the valuation is not to be increased in consequence of improvements made under the Land Improvement Act, within seven years after such improvements. _Sections 15, 16, 17, 18, 19._—A short form of declaration is prescribed, and costs are limited in actions for recovery of rates. Judges may make rules and orders regulating proceedings in actions for poor-rates. Civil bill decrees for poor-rates may be filed, and have force as judgments of superior court. Judgments for poor-rates are to be registered, and take priority as charges on the land, with the exception of crown and quit-rents and rent-charges in lieu of tithes. The recovery of arrears of rate limited to two years. _Sections 20, 22, 23._—Date of audit to be stated on the accounts, and all disallowances thereof to be inserted by the auditor. The rate-books are to be open for inspection, and due notice is to be given to the ratepayers. In cases of appeal, the known agent of the appellant may sign the notices and enter into the recognizances required by law.