Counties of Ireland were later subdivided into smaller "liberties", which appear to have enjoyed the same privileges as their predecessors. The division of Leinster and Munster into smaller counties is commonly attributed to King John, mostly due to lack of prior documentary evidence, which has been destroyed. However, they may have had an earlier origin. These counties were: in Leinster: Carlow (also known as Catherlogh), Dublin, Kildare, Kilkenny, Louth (also known as Uriel), Meath, Wexford, Waterford; in Munster: Cork, Limerick, Kerry and Tipperary. It is thought that these counties did not have the administrative purpose later attached to them until late in the
Burning of Cork 1920, the IRA's 3rd Cork Brigade ambushed an Auxiliary patrol at Kilmichael, killing 17 Auxiliaries. This was the biggest loss of life for the British in County Cork. On 10 December, British forces declared martial law in counties Cork (including the city), Kerry, Limerick, and Tipperary. It also imposed a military curfew on Cork city, which began at 10 each night. IRA volunteer Seán Healy later recalled that "at least 1,000 troops would pour out of Victoria Barracks at this hour and take over complete control of the city". IRA intelligence established that an Auxiliary patrol usually left Victoria Barracks