Historically, the Common Good became a useful additionto the main revenues and the Local Government (Scotland) Act 1947 empowered Countiesand Burghs without a Common Good fund to set up a reserve to promote the generalgood of the inhabitants or dignity of the Burgh.Common good assets belongingto the Burghs of Scotland were incorporated into the new local government bodiesset up under local government reform in 1975 and 1994 when the Burghs became partof District and Regional Councils and then councils.Dueto the historical, non-statutory, nature of the Common Good, views on what may constitutea common good asset, as opposed to other property or land owned by a local authority,may in particular disputed cases have to be resolved.