Civil parishes in their modern sense date from the Local Government Act 1894, which abolished vestries; established elected parish councils in all rural parishes with more than 300 electors; grouped rural parishes into Rural Districts; and aligned parish boundaries with county and borough boundaries. Urban civil parishes continued to exist, and were generally coterminous with the Urban District, Municipal Borough or County Borough in which they were situated; many large towns contained a number of parishes, and these were usually merged into one. Parish councils were not formed in urban areas, and the only function of the parish was to elect guardians to Poor Law Unions; with the abolition of the "Poor Law" system in 1930 the parishes had only a nominal existence.