The most important subject which demanded attention was the construction of a governing power for each Union, in conformity with the terms and intention of the act of Parliament. It was to consist of a Board of Guardians, one-third being resident magistrates, and the remainder freely elected by the rate-payers. The Commissioners were authorised to fix the number for each Union, and they were of opinion that a number of elected Guardians, varying from 16 to 24, would be best calculated for carrying out the provisions of the act. These, with the addition of one-third, composed of the local magistrates, who are Guardians _ex officio_, would, it was calculated, give to each Union a Board of from 21 to 32 members, which would be sufficient for deliberation, and yet not so numerous as to impede efficient action. With regard to the actual elections, now numerous, which have taken place, the Commissioners in their last Report express their regret that much excitement and discordant feeling should have been exhibited in some instances; but at the same time they declare their belief, that, as a general result, efficient Boards of Guardians have been constituted. The third important object which demanded attention, was the procuring of suitable workhouses for the several Unions. The Commissioners were of opinion that one central workhouse, of a size sufficient for the whole of the Union, would be best; but for the sake of hastening the practical benefits of the act, and to save expense as much as possible, they were disposed to avail themselves of existing buildings nearly central, capable of being converted into workhouses, if obtainable. Their expectations on this head, however, were very far from being realized. It seems certain that the opinion originally formed as to the excess of barrack accommodation in Ireland was unfounded, there being in fact no more than the exigencies of the public service require; and of barracks, eventually, they obtained but one, situate in the town of Fermoy, which is now in process of conversion into a workhouse for that Union. In other Unions, old houses and other buildings were carefully surveyed; but in no one instance, says Mr Wilkinson, the intelligent and skilful architect of the Commissioners, have premises of this kind been found eligible in point of economy or convenience of arrangement, the sums asked in nearly every instance having been far beyond the value for the purpose of conversion. As a general result, the only old buildings which have been actually converted, or are now in process of conversion, into workhouses, are, in Dublin, the House of Industry for the North Union, and the Foundling Hospital for the South; in Fermoy the barrack already mentioned; and the House of Industry in Clonmel. The number of _new_ buildings contracted for, and in progress, was in March last 64; the notices for contracts since published amount to 50; so that building arrangements remain to be made for only 16 Unions.