In Scotland, control of county administration was in the hands of Commissioners of Supply. This was a body of the principal landowners liable to pay land tax, and was unelected. The first elections to Scottish county councils took place in February 1890. Only the councillors for the "landward" part of the county were elected however. The remainder of the council were co-opted by the town councils of the burghs in the county. Scottish county councils also differed from those in England and Wales as they were required to divide their county into districts. A district committee of the county councillors elected for the area were an independent local council for some administrative purposes.Local Government (Scotland) Act 1889, c.50
