We may confidently attribute whatever facilities have been found to attend the practical introduction of the law into Ireland, to the fact that its management was entrusted in the first instance to a Commission; that the Commissioners were men already perfectly conversant with the subject, and that they were invested with sufficient powers to accomplish the object. No better machinery could have been devised, and we shall soon be enabled to perceive that it has not disappointed the expectations to which it might fairly have given rise. The first great object which presented itself for consideration, in connection with the act of Parliament, may be supposed to have been the division of the country into suitable districts for the administration of the system. It required a new series of boundaries for its own provisions and purposes, as the proposed relief was to be afforded territorially, according to none of the existing divisions, either parochial, baronial, or by counties. The Commissioners were empowered to “unite such and so many townlands as they might think fit to be _a Union_ for the relief of the destitute poor;” and the subject was one that evidently demanded the most serious examination. The principle of forming the Unions was that which the Commissioners had previously adopted in England, namely, that the Union should consist of a market-town as a centre, and the district of country surrounding and depending on it, and extending to about ten miles round it in all directions. The size of Unions was indeed a subject which caused a good deal of anxious consideration. People, generally speaking, were at first desirous of having smaller Unions--not taking into account, that by increasing the number of Unions, more expense would be incurred, as the larger the Union, the smaller is the establishment charge in proportion. However, the Commissioners, guided by local facilities, formed Unions of townlands already combined by social affinities as well as geographical position, and have thus exceeded the number at first estimated on a theoretical scale. The number declared up to the 25th of March last is 104, and 26 more, it is supposed, will comprise the whole of Ireland, and constitute the entire.