Local Government 1898-1922
1898 Act Reforms
Significant reforms in local government occurred in the 20 years prior to the Dail Declaration of Independence. The Local Government (Ireland) Act 1898 effectively removed local government from the Irish autocracy and placed it into the hands of elected councillors.
The franchise was based on adult male ratepayers, which was substantially representative of nationalist Ireland.
The cost of rates was shifted from landlords to tenants many of whom were in the course of acquiring their lands through the Land Commission. Local government board subventions supplemented rates.
Local Government Pre-Independence
Local government had competence in a wide range of areas, including poor law, hospital dispensaries, local hospitals, roads, and sanitary services.
A certain level of corruption had grown up in local government. There was a degree of inefficiency in the killing Home Rule by kindness policy.
Local government had used opportunities to bring in-house expenditure on roads instead of contracting outward. This afforded opportunities for patronage.
War of Independence
There were local government elections for rural and urban areas in mid and later in 1920. Nationalist councils declare their loyalty to the Dail local department of local government whereas Unionist councils declared loyalty to the Local Government Board.
In many respects, the political structures were make-believe and flimsy. Much of the population adopted neutrality pending the outcome of hostilities.
The collection of rates was a source of conflict. There was general resistance to paying rates at the best of times. Many groups vehemently opposed the collection of rates, whether those loyal to the Dail or the Local Government Board.
The cost of malicious damage claims and injury claims rested with the local authority. This had the effect of charging the cost of damage to the local area, including damage caused by the IRA, rebels, British army and Black and Tans.
Dail Government
The  Dail government established its Department of Local Government under William T Cosgrave.  He had served as a council member of Dublin Corporation.
The County Councils and most Borough Councils in the 26 counties of Southern Ireland recognised the Dail Department of Local Government as early as 1920. Northern Councils retained allegiance to the Local Government Board and ultimately to the newly established Northern Ireland Parliament in 1921.
The Dail sought to maintain its local government system through a secret postal system through which letters were sent to the double address and rerouted to Dail ministers or transported by carrier from a dummy address.
Councils Strained
Following the 1920 Sinn Fein and Labour victory in local elections, the Local Government Board suspended grants to councils that did not accept the authority of the government and the Local Government Board.
With financial constraints, there were significant cutbacks. Local colleges and hospitals, which were uneconomical, were closed down. The policy of placing war damage on rates effectively assisted the Dail government. The roads in Ireland deteriorated and the position was aggravated by the lack of expenditure and also by damage.
Many members of the public maintained studied neutrality pending the outcome of hostilities. There was a general resistance in some quarters to payment of rate. In some quarters, in other Dail courts and volunteers enforced payment. In other places, they opposed it. Many sections of the IRA were involved in anti-rate agitation.