ALLIER, a department of France, formerly the province of Bourbonnois, is bounded on the north by the departments of Saone and Loire, Nièvre and Cher; on the east by those of Saone and Loire, and the Loire; on the south by those of the Loire, Puy de Dome, and Creuse; and on the west by those of Creuse and Cher. It contains 1,454,341 square acres; the number of inhabitants is about 266,105; and it is divided into four communal districts. The principal town is Moulins.