Where commissioners ceased to exist, their duties were taken over by the county council. However, the town still had a legal existence and separate rates were levied in its area, and the county council had to prepare accounts as commissioners for the town. An example was Newcastle West in County Limerick, whose commissioners were dissolved in 1941, but who received a grant of a coat of arms by the Chief Herald of Ireland in 1980 – the grant being to "Limerick County Council for the Town of Newcastle West". In 1994 all such towns were finally abolished, by Section 62 of the Local Government Act 1994. [https://web.archive.org/web/20050325002620/http://www.irishstatutebook.ie/ZZA8Y1994S62.html]