The Act also abolished the Scottish poor law system with institutions passing to the local authorities.

[1] The Act was drafted by Walter Elliot, the Unionist (Conservative) politician who became later (1936) Secretary of State for Scotland.

[3][4] Another major effect of the Act was the ending of the Poor Law system, which had largely been administered by the parish councils.

The commissioners' remaining powers were to form part of a standing joint committee which acted as the police authority for the county.

The four royal burghs that were counties of cities were largely unaffected by the Act, except that they assumed responsibility for public assistance and education.

For most local government purposes the counties of Kinross and Perth, and of Nairn and Moray were to be combined.

The rest of the county was divided into electoral divisions (consisting of landward parishes) and small burghs, each returning single members.

It was not required for districts to be formed in Kinross-shire and Nairnshire unless the joint county council so directed.