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
Local Government (Ireland) Act 1898 of the Irish Free State and Northern Ireland. The Act caused a number of county boundaries to be modified. This was for several reasons: The extents of the new administrative counties and county boroughs, which came into effect on 18 April 1899, were defined by orders of the Local Government Board for Ireland. There were no changes to the boundaries of the counties of Cavan, Cork, Donegal, Fermanagh, Kerry, Kildare, King's (Offaly), Leitrim, Limerick, Longford, Meath, Monaghan, and Tyrone; nor to those of the county boroughs (previously counties corporate) of Cork, Dublin, Limerick, and Waterford. Changes elsewhere were as follows: