26. (1) Every returning-officer, during the first two months of each year, shall divide his electoral district into polling-subdivisions in such a way that each of them shall not contain more than three hundred electors nor exceed an area of eight miles in length by eight miles in width; he shall immediately prepare a list thereof indicating which subdivisions are urban and which are rural.
(2) The returning-officer shall make the division in such a way that no more than two-fifths of the electors of a polling-subdivision are members of a single community even if, in order to do so, he has to exceed the number of three hundred electors.
(3) Each polling-subdivision shall be bounded and described in a precise manner.