being members, were systematically excluded. Vacancies rarely occurred and were not filled by well-qualified persons. Some close corporations operated in almost complete secrecy, sometimes secured by oath. Local residents could not obtain information on the operation of the corporation without initiating expensive legal actions. The duties of the mayor were, in some places, completely neglected. Magistrates were appointed by the corporations on party lines. They were often incompetent and did not have the respect of the inhabitants. Juries in many boroughs were exclusively composed of freemen. As the gift of freedom lay with the corporation, they were political appointees and often dispensed justice on a partisan basis. Policing in the boroughs was often not the responsibility of the corporation but of one or more bodies of commissioners. An extreme example was the City of Bath, which had four districts under different authorities, while part of the city had no police whatever. Borough funds were "frequently expended in feasting, and in paying the salaries of unimportant officers" rather than on the good government of the borough. In some places funds had been expended on public works without adequate supervision, and large avoidable debts had accrued. This often arose from contracts being given to members of the corporation or their friends or relations. Municipal property was also treated as if it were only for the use of the corporation and not the general population. The Commission concluded its report by stating that: ...the existing Municipal Corporations of England and Wales neither possess nor deserve the confidence or respect of Your Majesty's subjects, and that a thorough reform must be elected, before they can become, what we humbly submit to Your Majesty they ought to be, useful and efficient instruments of local government. Effects of the Act The Act established a uniform system of municipal boroughs, to be governed by town councils elected by ratepayers. The reformed boroughs were obliged to publish their financial accounts and were liable to audit. Each borough was to appoint a salaried town clerk and treasurer who were not to be members of the council. The Act reformed 178 boroughs. The Burgh Reform Act 1833 had already carried similar reforms in Scotland. Similar legislation would not be introduced in Ireland until the Municipal Reform Act 1840. There remained more than 100 unreformed boroughs, which generally either fell into desuetude or were replaced later under the terms of the