Cumbria Yorkshire, Lancashire, and the Scottish council areas of Dumfries and Galloway and Scottish Borders. The boundaries are along the Irish Sea to Morecambe Bay in the west, and along the Pennines to the east. Cumbria's northern boundary stretches from the Solway Firth from the Solway Plain eastward along the border with Scotland to Northumberland. It is made up of six districts: Allerdale, Barrow-in-Furness, Carlisle, Copeland, Eden and South Lakeland. For many administrative purposes Cumbria is divided into three areas — East, West and South. East consists of the districts of Carlisle and Eden, West consists of Allerdale and Copeland, and
Kells, Dumfries and Galloway of Scotland", by Samuel Lewis, an 1846 publication now in the public domain." Kells, Dumfries and Galloway Kells, a former parish, in the stewartry of Kirkcudbright, 14 miles (N. W. by N.) from Castle-Douglas, and 19 (N. by W.) from Kirkcudbright; containing, with the burgh of New Galloway, 1121 inhabitants. This place is supposed by some to derive its name from its elevated situation, of which, in the Gaelic language, the word is descriptive; others deduce it from the British Cell, on account of the extensive woods formerly existing here, and of which considerable remains are still found imbedded in