That these views were not shared by Lord Salisbury was sufficiently shown by the fact that in his first administration (June 1885-January 1886) he made Mr Balfour president of the Local Government Board, and in forming his second administration (July 1886) secretary for Scotland with a seat in the cabinet.
The wealthier metropolitan parishes became discontented with the form of local government to which they remained subject, and in 1897 Kensington and Westminster petitioned to be created boroughs by the grant of charters under the Municipal Corporation Acts.
By the Public Health Act of that year the whole country was mapped out into urban and rural sanitary districts, and that system has been maintained until the present time, with some important changes introduced by the Public Health Acts 1875 to 1907, and the Local Government Act 1894.
Besides possessing competence in regard to local government elections, which previously came within the jurisdiction of the provincial deputations, the provincial administrative juntas discharge magisterial functions in administrative affairs, and deal with appeals presented by private persons against acts of the communal and provincial administrations.
There is a concurrent power in the Local Government Board under the Public Health Act 1875, but that power is now rarely exercised, and new urban districts are in practice created only by orders of county councils made under the Local Government Act 1888, section 57.
He entertained hopes of arranging some form of local government which should sufficiently meet Nationalist hopes; and with this in view appointed an eminent AngloIndian, Sir Antony (afterwards Lord) Macdonnell, who was known to be a decided Home Ruler, to the permanent secretaryship in 1902, giving him at the same time greater authority and wider scope than is usually conferred on a civil servant.
The county is to be found in every state of the Union, but its importance varies inversely with the position held in the system of local government by that smaller and older organism, the town.
District councils may, and if required by the Local Government Board, must provide mortuaries, and they may make by-laws with Mortu r respect to the management and charges for the use of the same.
For fuller information regard - ing the Scottish parish see Connell on Teinds; Duncan's Parochial Ecclesiastical Law; the Cobden Club essays on Local Government and Taxation in the United Kingdom (1882); Goudy and Smith's Local Government in Scotland; Atkinson, Local Government in Scotland.
Under the Local Government Act of 1898 Limerick became one of the six county boroughs having a separate county council.