 In 1894 rural districts and urban districts were set up based on the sanitary districts (and therefore indirectly on the unions).In 1930, under the Local Government Act 1929, the poor law unions were finally abolished and their responsibilities transferred to the county councils and county boroughs.Under the Irish Poor Law Act of 1838, three Poor Law Commissioners" divided Ireland into poor law unions, in which paupers would receive poor relief paid for by a poor rate extracted by local poor law valuations (ratings of rate payers).