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THE MINOR POLITICAL DIVISIONS OP THE UNITED STATES.
BY

S. A

G A L P I N , LL.B „ H A R T F O R D , C O N N .

H E universal application within the United States of the principle of local selfgovernment, has given to the several States— exhibiting, as they do, wide diversity
of settlement, of interests and of traditions— codes of local law, differing in greater
or less degree from each other. To indicate in detail all the peculiarities of these varying
codes would be a work far too large for the present limits. They may, however, be
roughly classed, according to the more or less minute subdivision of the States for local
purposes, under three general types or systems, which will be known throughout this dis­
cussion as the “ T o w n ” system, the “ C ounty” system, and the “ Compromise” system.
It is the purpose of this paper to indicate briefly the general characteristics of these types,
and to present some statistics of the minor political divisions of the country gathered from
the Returns of the Ninth Census. No attempt will be made to discuss the subject philo­
sophically, or even historically, or to speculate upon the advantages or disadvantages which
attend the adoption of one or the other of the systems named.
In further limitation of this enquiry, it should be understood that it will not be
extended to the Territories of the United States. They will be excluded, not on account
of the scantiness of their population, or the crudeness of their political organization, but
because both their present boundaries and their existing governments are provisional only.
They are wholly under the control of the Federal Government, their principal executive
officers being appointed by the President, the Acts of their Territorial Legislatures being
subject to revision by Congress, and their single delegate having, indeed, a seat in the
House of Representatives and the right to participate in its deliberations, but no vote.
When, however, these Territories are once admitted as States, they attain equal rank and
authority with the original members of the Union, and have the same exclusive control
over their territory and interior organization. Such action of the law-making power, once
had under the Constitution, becomes irrevocable.
In discussing, moreover, the peculiarities of local government in the several States
of the Union, a foreign reader may need to be reminded that, however much the States
may differ among themselves in size or in interior political organization, their relations to
the Federal Government are absolutely the same.
O f the three systems before mentioned, the two which differ most widely from each
other, not only in their general characteristics, but also in their location throughout the
country, are the “ Town ” system of New England and the “ County ” system of the South.
Both of these were firmly rooted in their respective sections before the Declaration of
Independence, and passed through the successive transfers of sovereignty growing out of
the War of the Revolution, without any material change.
It must not be understood from this classification that the County does not exist in
the “ Tow n” States, their title being simply the result of the prominence given to the
“ town " in their interior political organization. Indeed,so strong has been the impress of
English tradition throughout the United States that, with one exception only, the political
division next below the State is known as the County; and this is true, not only of the
original thirteen States, but also of those erected later on territory acquired by treaty or
purchase, whether from England, France, or Spain. The sole exception to the rule laid
down is found in Louisiana, which, under the influence of the civil law, is divided into
“ Parishes.” As these “ Parishes,” however, possess powers and general characteristics sub­
stantially the same as do the Counties of other States, the difference is considered to be
one of name only and will not be further observed in the progress of this inquiry.
Attention is here invited to the statistics of Counties in the United States, as set
forth in the following table, compiled from the published reports of the Ninth Census:
TABLE
T

able

s h o w in g

A S H A V IN G

th e

num ber

of

P O P U L A T IO N , A T

Sta tes .

o r g a n iz e d

EACH

I.

C

o u n t ie s

D E C E N N IA L

w it h in

each

C E N S U S OF TH E

1870

i860

1850

1840

1830

1820

Alabam a................
A rk a n sa s..............
California..............
Connecticut..........
D elaw are..............
F lo rid a ..................
G e o r g ia ................
Illin o is ..................
Indiana..................
I o w a ......................
K a n s a s ..................
K en tu ck y..............
L o u isia n a .............
M ain e....................
M arylan d..............
M assachusetts.. . .
M ich ig an ..............
M in nesota............
M ississip p i..........
Missouri ............
N eb rask a..............
Nevada..................
New H am pshire..
New Jersey . . . .
New \ o r k ............
North C a ro lin a ...
O h io .......................
O rego n ..................
Pennsylvania . . . .
Rhode Is la n d __
South Carolina . . .
T en n essee............
T e x a s ....................
Verm ont................
V ir g in ia ................
Vi est V irg in ia .. . .
W isco n sin ........ ..

65
6l
50
8
3
39
132
102
92
98
64
»5
53
l6
22
14
71
71
65
114
52
14
IO
21
60
9°
88
22
66
5
31
85
141
14
99
53
58

52
55
44
8
3
37
132
102
92
97

52
5i
27
8
3
28
95
99
9i
49

49
39

36

24

8
3

8
3

93
87
87

109
48
16
21
14
62
64
60
113

IOO
47
*3
20
14
43

IO
21
60
86
88
19
65
5
30
84
«33
>4
148
58

31

T otal..........

2164

1950

1590

S

ta te

U N IT E D

,

returned

STATES.

1810

1800

1790

8
3

8
3

8
3

8
3

76
51
63

47
19
35

38

24

11

9°
38
13
20
14
32

83
31
IO
19
14

67
25
9
19
14

54

42

>9
20

19
18

19
16

59
IOO

56
62

26
32

17

IO
20
59
79
87

8
18
53
68
79

8
14
56
64
73

6
13
50
62
59

6
13
43
62
36

5
13
30
60

5
*3
15
54

63
5
29
79
73
14
137

54
5
29
72

51
5
29
62

51
5
28
48

42
5
28
38

35

22

25
is

20

14
120

13
106

13
103

12
97

11
92

80

1216

933

725

524

408

271

In connection with the statistics of Counties thus presented, the following table is
believed to be of interest. A s will be seen by its title, it gives the number of Counties of
each State which, in 1870, contained one-half and three-fourths, respectively, of its popula­
tion. The most casual examination of this table discloses the fact that the inequalities
which mark the distribution of the population among the several States of the Union*
exist also as between the several Counties of each State. Though it was not practicable
to extend the computation to every Census, yet the writer has reason to believe, from
some scattering tests, that such inequalities have always existed, and in substantially the
same measure for each State at each Census, as at 187a
TABLE
T

able

N

s h o w in g
in t h

C

th e

num ber

e n su s, c o n t a in e d

C

of
one

-h

II.

o u n t ie s

alf

and

of

S

each

th ree

-fo u

tate

rth s,

w h ic h

,

at

r e s p e c t iv e l y

,

of

th e
it s

P O P U L A T IO N .

N umber

of

w h ich

S tates .

Alabam a.............
A rk a n sa s...........
C alifornia...........
Connecticut . . . .
D ela w a re...........
F lo rid a .............
G eorgia...............
Illin o is ...............
Indiana...............
I o w a ...................
K a n sa s...............
Kentucky . . . .
L ouisian a...........
M a in e .................
M arylan d ...........
Massachusetts .
M ich ig a n ...........
Minnesota . . . .
M ississippi........

C ou n ties

con tain

One-half o f the Three-fourths of
aggregate pop­ the aggregate
ulation of the
population of
State.
the State.

St a t e s .

24.
6

IQ
7

3
1

8
38
2C
32
24
12

32
11

c
3
3
*4
II

*9

N um ber 01r C o u n ties
WHICH CONTAIN
One-half of the Three-fourths of
aggregate pop­ the aggregate
ulation of the
population of
State.
the State.

c6

7

20
5
2

Nevada ...............
New Hampshire.
New Jersey . . . .

3
4
6

6
12

81

North C arolin a..

29

53

11
I
IO

28
2
>9

28
6

55
42
24
64
27

O r e g o n ...............
Pennsylvania . ..
Rhode Island. . .
South C arolin a..

IO

V erm on t.............
V irg in ia .............
West V irgin ia.. .
W isconsin...........

5
26
15
•3

3/
9
53
28
25

Total . . .

535

1068

8
25
21
35

I.— T h e

T own

11

S ystem .

The “ T ow n ” system, pure and simple, prevails only in the six New England States.
-Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island, and Vermont. The
area of these States is 68,348 sq. m., their population 3,487,924. They thus contain about
one-thirtieth of the area and one-eleventh of the population of the States of the Union.
Under this system, the “ town,” which in its area and general characteristics conforms
closely to the “ township" of the W est.f is the important political division of the State.
It is a body corporate and politic, deriving its charter from the Legislature of the State
and generally entitled to an independent representation in the lower branch of that Legis­
lature.:}: It has power to elect its own officers, to manage in its own way its own roads,
schools, local police and other domestic concerns, and collects through its own officers, not
only its self-imposed taxes for local purposes, but also those levied by the Legislature for
the support of the State, or by the County officers for the limited objects of their expen­
diture. Reference to the table following shows that the average area of the New England
“ town”— deduction having been made for the estimated unsettled area of Maine— is 34
sq. m., the number of its inhabitants averaging at the same time 2,450, or about 72 to the
sq. m. Deducting the population of cities and towns having over 10,000 inhabitants, the
average population of the town is 1700— or 50 to the sq. m. In a community of such
area and numbers, meetings of the legal voters to examine the accounts and official con­
duct of the town officers and to consider subjects of common interest are possible; and
the increased strength of public sentiment serves no less than this direct supervision to
induce a proper execution of public trust.
Where so much political power is vested in the town, any larger subdivision of the
State must necessarily have but a limited function. The County thus becomes in New
England mainly a judicial, not a political, subdivision of the State. The jurisdiction of
the executive officers of the County over the towns within it extends to the laying out of
new highways and is then in the nature of an appellate one only, while such duties of
those officers as relate exclusively to County affairs are confined to the care and control
of the County buildings.
In further illustration of the “ Tow n” system, thus rudely sketched, it has been
thought best to detail at somewhat greater length its workings as set forth in the statutes
of one of the States which has adopted it, some of the particulars in which the organiza­
tion of the other “ Town ” States differs from that thus detailed, being at the same time
indicated in foot-notes. The State chosen for this purpose is M a s s a c h u s e t t s .
* A t 1870, one-half of the population of the thirty-seven States of the Union was found within eight States, three-fourths
within seventeen States.
f The “ town " of New England or New York must not be confounded by a Western or Southern reader with the aggre­
gation of houses to which in those sections the name is generally applied. The whole area of the States named, exception
being made of the unorganized portions o f Maine, New Hampshire and Vermont, is covered by the “ towns, within whose
limits may be one, two, three, or even more villages.
X The system of “ town ” representation was changed in Massachusetts in 1857 for that by Representative districts.

THE

M IN O R

P O L IT IC A L

D IV IS IO N S

M assachusetts .

The County.— The officers, other than judicial,* o f a County o f Massachusetts, are three County Commis­
sioners and a County Treasurer, all of whom are elected from the body o f the County for three years— one
Commissioner being chosen annually. A full attendance at the meetings o f the Board is required for the
transaction o f business, vacancies arising from the absence or disqualification by reason of interest of any
member, being supplied by two Special Commissioners who are elected also for three years.
The Board has power to manage the Count)- buildings (Court House, Jail, House o f Correction, Fire Proof
Offices, &c.), to hear on appeal complaints o f the assessment o f damages for property taken for any railroad or
other corporation, or o f the decision o f the Town Assessors in undue assessments, to lay out new highways
from town to town, to license inn-holders and common victuallers, and, in regard to finances, to examine the
accounts o f the County Treasurer, to make annually an estimate o f the amount o f taxes necessary to meet the
County charges, and to send a copy of this estimate to the Secretary of the Commonwealth to be laid before the
Legislature for examination and allowance, to apportion the County taxes among the several cities and towns,
certifying the same to the several Town Assessors, and to negotiate temporary loans and contract new debts not
to exceed in any one year or for any one object $30.00 for each 1000 inhabitants.
The accounts o f the Board of County Commissioners are audited by a Board o f Examiners composed of
the Judge o f Probate, the Register of Probate, and the Clerk o f the Courts for the County. The Board o f
Examiners also canvass the returns of an election for County Commissioners.
The Town.— The town is, however, in New England the political unit. It is a municipal corporation with
full corporate rights and powers, and responsible solely to the Legislature, from which it derives its life.
The voters of the town have power in “ town-meetings ” to appropriate moneys for the support o f public
schools, and for conveying pupils to school, for the support and employment of the poor, for laying out and
repairing highways, and for all other necessary town charges.
They have power also to make by-laws in regard to their prudential affairs and for maintaining the public
peace— such by-laws, when approved by the Superior Court,being binding on all persons coming within the town
limits, and being enforced by penalties not exceeding $20.00 for one offence.
The more important o f the town officers, all of whom are elected annually, are, a town clerk, three, five,
seven or nine selectmen,! three or more assessors, and, if deemed expedient, three or more assistant assessors,
three or more overseers of the poor, treasurer, one or more surveyors of highways, three or more members of
school committee, and constables, who shall collect taxes unless collectors are chosen.
The powers and duties of most of the officers above named are so clearly indicated by their official titles,
that it is deemed sufficient for the purposes of this paper to speak further o f the selectmen only. These are
required to register the voters and provide means for elections, to establish fire departments, lay out highways,
determine damages sustained by repairing the same, order a watch, grant all licenses, except to inn-holders and
common victuallers, and, in general, to manage all town affairs. They, as well as the other important town
officers, are required to make in town-meeting full reports of their official action.
Municipal Corporations.— So much for towns. No provision is made in this State for the incorporation by
general law- of villages or other municipal corporations within the limits o f towns. Cities are, however, as
matter of fact, towns incorporated, where, by special charter, the management of municipal affairs is transferred
from the town-meeting and selectmen to the Mayor and Council.t
T o indicate more clearly the method in which the local government is administered under the town system,
some of the more important of its departments are outlined below.
Schools.— Every town is obliged by law to maintain for “ at least six months in the year, a sufficient number
o f schools for the instruction of all the children who may legally attend public school therein, in orthography,
reading, writing, English grammar, geography, arithmetic, history of the United States, and good behavior.”
The general supervision of the public schools is entrusted to a school committee o f three members, or of
any number a multiple o f three, who are elected for three years— one-third going out annually. This committee
has power to select and contract with the teachers, to determine the text-books and arrange for furnishing them
to the scholars at cost, and in general to supervise the working of the school system, making an annual report to
the State Board of Education. Assistance from the educational fund of the State is granted to the town in pro­
portion to the number of its children between five and fifteen years of age. This number is obtained annually
by the assessors and reported by the school committee to the State Board of Education.
Prior to 1869, the school law of Massachusetts provided for the districting of the town for school purposes.
These districts were formed by the inhabitants of the town in town-meeting, such reference being had to the
convenience of the pupils that a part o f one town might be included for school purposes in the same school
district with an adjoining part of another town.
In that year, the district system was abolished by general law, the property and powers of the districts
reverting to the several towns of which they were parts. This act was, however, so far modified in 1870 as to
allow the towns by a two-thirds vote to re-establish the school districts, and about one-eighth of the towns of the
State (generally the smaller ones) have availed themselves o f the permission thus given. As the school-district
still exists in most of the New England States, it is deemed advisable to sketch briefly its place and function in
the educational system of Massachusetts.
The School District is a body corporate for school purposes only. Its legal voters determine in district
meeting where the school-house shall stand, and have power to raise money for erecting and repairing it, for
purchasing or hiring buildings or land for school purposes, and for purchasing libraries and school apparatus,
fuel, furniture, and other necessaries.
Every town, divided into districts, chooses at its annual town-meeting, or authorizes the districts to choose,
each for itself, a prudential committee o f one from each district, whose duty it is to keep the school-house of
that district in order, to provide fuel and other necessaries for its schools, and to aid the school committee of
the town in the discharge of their duties; and, if so authorized by the town, select and contract with the
teachers— the committee being enlarged in the latter case to three members.
The only other officer of the district is a clerk who is required to certify to the town assessor all votes of
the district for raising money, &c. The assessor, treasurer, and collector of town taxes, act in respect to school
taxes.
Elections and Town-Meetings.— Every town is a voting district, unless subdivided by the Legislature for
election purposes. The registration of voters is made by the selectmen. The annual town-meeting, when town
officers are chosen, is held in February, March, or April. This and all other town-meetings, are held in pursuance
of a warrant under the hands of the selectmen, which warrant must express the time and place of meeting and
the subjects to be acted on, the selectmen being required to include in it all subjects for which ten or more legal
voters may make request
At town-meetings for the election of National, State, or County officers, the selectmen preside and canvass
the votes. The result is recorded by the town-clerk and copies of the record are sent, in the case of County
officers to the Board of County Examiners, and of all other but town officers to the Secretary o f State.
At all other town-meetings, a moderator chosen by the meeting presides ; he announces the result of an
election for town officers, and administers the oath of office to such of the persons elected as may be present
— the absentees being duly notified o f their election.
Revenue.— State taxes are levied by the assessors of the several towns upon a warrant o f the State
Treasurer.
County taxes are certified to the town assessors by the County Commissioners, their estimate o f the amount
required to meet the County charges having been first allowed by the Legislature.
The town assessors are required further to levy all town and school-district taxes duly certified to them,
one-sixth of the sum raised— not, however, exceeding $1.50 per capita— being assessed upon the polls.
The inhabitants o f the town are required to bring in annually to its assessors, sworn lists of all their polls
and taxable property, from which lists a fair cash valuation of all the real and personal property o f the town is
obtained.
Licenses to inn-holders and common victuallers are granted by the Board of County Commissioners; all
other licenses by the selectmen.
Highways.— Highways from town to town are laid out by the Board of County Commissioners after notice
to the selectmen o f the towns interested. Town ways and private ways are laid out by the selectmen of the
several towns. Appeals in the matter of damages arising from their action, or from their refusal to lay out

OF

THE

U N IT E D

STATES.

ii

roads, are entertained by the Board o f County Commissioners. Appropriations for laving out and repairing
highways are made by the towns in town-meeting and expended under direction of the surveyor o f highways.
The town may be divided into highway districts, for each of which district a surveyor o f highways is elected
annually, who may be empowered to collect the highway taxes o f his district.
Poor Support.— Poor support is furnished by the selectmen o f the several towns to all needy persons having
a “ residence ” within their limits, while paupers having no such u residence ” in any town are cared for at one
of the State Alms-Houses.*
Records.— Records of births, marriages, and deaths are kept by the town-clerks— certified copies of the
same being furnished to the Secretary o f State.
Real Estate Records are kept by a Register o f Deeds, who is elected for three years in each registration
district— each County forming one or more registration districts.!

II.— T he C o u n ty S yste m .
The “ County” system, which is so markedly in contrast with that just noticed, is now
found in seventeen States, viz.: Alabama, Arkansas, California, Delaware, Florida, Georgia,
Kentucky, Louisiana, Maryland, Mississippi, Missouri, Nebraska, Nevada, Oregon, South
Carolina, Tennessee,and Texas. These “ County” States have an area of 1,243,295 sq. m.,
with a population of 11,955,731,— about two-thirds of the area and more than one-third
of the population of all the States.
Until a recent date, the County system prevailed in every State south of Pennsylvania
and the Ohio River. Within the last decade, however, North Carolina, South Carolina,
and Virginia have taken measures for dividing their Counties into townships and for
clothing those townships with more or less of political power; although South Carolina
subsequently retraced its steps and abolished the townships thus erected. In view of this
recent action of Virginia, the opinions of her great statesman, Mr. Jefferson, upon the
merits of the “ township” system may be not irrelevant. Extracts from three of his
letters are, therefore, inserted, the order of their dates being, for convenience of citation,
reversed:
“ Among other improvements, I hope they (a proposed constitutional convention) will adopt the subdivision
of our Counties into wards. The former may be estimated at an average o f twenty-four miles square; the
latter should be about six miles square each, and would answer to the hundreds o f your Saxon Alfred. In each
of these might be, 1st, An elementary school; 2d, A company o f militia, with its officers; 3d, A justice of the
peace and constable; 4th, Each ward should take care of their own poor; 5th, Their own roads; 6th, Their
own police; 7th, Elect within themselves one or more jurors to attend the courts of justice; and 8th, Give in at
their Folk House, their votes for all functionaries reserved to their election.” (Letter of June 5, 1824, to Major
John Cartwright, Opera, vol. vii, p. 357.)

In a letter to Samuel Kercheval, July 12, 1816, (Opera, vol. vii, p. 13,) Mr. Jefferson,
after describing at greater length such a division of the County, adds:
“ These wards, called townships in New England, are the vital principle of their governments and have
proved themselves the wisest invention ever devised by the wit of man for the perfect exercise of self-government
and for its preservation. We should thus marshal our government into, 1, the general federal republic, for all
concerns foreign and federal; 2, that of the State, for what relates to our own citizens exclusively ; 3, the
County republics, for the duties and concerns of the County; and 4, the ward republics, for the small and yet
numerous and interesting concerns o f the neighborhood ; and in government, as well as in every other business
of life, it is by division and subdivision of duties alone, that all matters, great and small, can be managed to
perfection. And the whole is cemented by giving to every citizen, personally, a part in the administration of the
public affairs.”

And again, May 26, 1810, writing to Governor Tyler, Mr. Jefferson says (Opera,
voL v, p. 525):
“ ’rhese little republics would be the main strength of the great one. We owe to them the vigor given to
our Revolution! in its commencement in the Eastern States, and by them the Eastern States were enabled to
repeal the embargo in opposition to the Middle, Southern and Western States, and their large and lubberly
division into Counties which can never be assembled. General orders are given out from a centre to the
foreman of every hundred, as to the sergeants o f an army, and the whole nation is thrown into energetic action
in the same direction in one instant, and as one man, and becomes absolutely irresistible.”

Resuming the consideration of the County system it is to be noted that under it all
the conditions of the “ town ” system are reversed. The names of the greater and lesser
subdivisions of the State may remain unchanged, but the powers and position of these
subdivisions are in no case or degree the same. The town or township is but the skeleton
of the New England town, while the County is clothed with all the political power. It
derives its charter from the Legislature, and is responsible to the State authorities for its
share of the State taxation. Its subordinate divisions, formed— Delaware and Maryland
being exceptions— by its own officers, have no political power whatever, and exist only for
convenience at the general elections, or to mark the district of a justice of the peace and
a constable.§ The average area of the County in the States adopting this system is 1040
sq. m., its population 11,236, the unorganized portions of these States being excluded in
the computation; or, excluding also the partially organized and settled States of the
Pacific slope, its area averages 734 sq. m., its population 11,515, or about 15 inhabitants to
the square mile.
The radical differences between these two types may, perhaps, be emphasized by com­
paring the States of Rhode Island and South Carolina in respect to their interior organ­
ization. The area of Rhode Island, as given by the General Land Office, is 1306 sq. m.,
* In N ew Hampshire, paupers having no “ residence ” in any town, are cared for at the expense of the County.
t In Vermont, Rhode Island, and Connecticut, real estate records are kept by the town-clerks of the several towns.

* In Rhode Island there are no County officers other than judicial.
In N ew Ham pshire and Connecticut, County taxes are laid by the County Convention, which is called by the County
Commissioners and is composed of the persons elected to represent the several towns of the County in the Legislature.
In Vermont, most of the duties of the County Commissioners are performed by the Judges of the County Court.
f In Rhode Island, the duties of the selectmen are performed by the “ town council,” which consists of not less than three
nor more than seven electors.
$ In Vermont, villages containing more than thirty houses may be incorporated by the selectmen of the town, with muni­
cipal powers over sidewalks, nuisances, watch, estrays, & c. The officers of such villages, elected annually, are a clerk, five
trustees, collector, and treasurer. Fire districts, containing not more than two square miles, may be established by the
selectmen, whose officers are a clerk, prudential committee of three, collector, and treasurer.
In Connecticut, boroughs and cities are incorporated by special charter, the whole area o f the town not being generally
included within the municipal limits.
“ Gores," in Vermont, are unorganized districts in which State taxes are assessed and collected by officers appointed by the
Governor, highways are under direction of the County Court, and school districts are laid off by the selectmen of adjoining
towns.
“ Grants " and “ Locations ” in H em Hampshire, are unincorporated districts, which, when called on for public taxes, are
vested with all the powers o f towns relating to the assessment and collection of such taxes, to choice of officers and to
high wavs.
“ Plantations ” in M aine, are not clothed with the full corporate powers of towns, but may elect certain officers and raise
monev for schools, poor-support and legal plantation expenses. (In the early colonial history of New England, this term was
applied alike to an isolated settlement, to a town, whether organized or not. and, indeed, to the colony itself— of which latter
use there is still a tradition in the official title “ State of Rhode Island and Providence Plantations.” )
“ Townships" in M aine have no corporate powers, but State and County taxes on the lands lying within them are
collected by the State Treasurer.

! A s illustrating the views of Mr. Jefferson, a glim pse of the workings of the town system during the War o f the Revo­
lution is given in the following extracts taken from the official records of a precinct o f one of the towns o f Massachusetts.
“ A t a legal meeting held June — , 1778, Voted, to choose a committee of seven to estimate the charges of the war since
the seventh part o f the male inhabitants from 16 years old and upwards were raised as Continental soldiers.
July 20, 1778, “ Voted, that each company within the precinct shall pay their own soldiers, and that the money granted at
the last meeting shall be assessed accordingly.” (The precinct contained two militia companies and here seems to have been
practicallv subdivided for the purpose of intensifying still further its public sentiment.)
“ Ju ly 17, 1780, “ Voted, to authorize the precinct treasurer to give security in behalf of the precinct, to the soldiers that
were last raised, for the sum contracted for, as an encouragement to their engagement in the service.
And in order to
strengthen still further this security for the payment o f the sums named, we find under date o f January 17. 1781, the following:
“ Voted, that the soldiers who may engage in the three years service shall have liberty to take their security of individuals
whom they shall choose, and that the precinct will indemnify such persons in giving them securities in behalf of the precinct.
| In Alabama. Florida. K entucky. Nebraska, Oregon and Texas, these divisions are known as “ precincts” ; in Arkansas.
C alifornia, M issouri and Nevada, as “ townships ” ; in Delaware, as “ hundreds” ; in Georgia, as “ militia districts” ; in Louis­
iana, as “ wards ” ; in M aryland, as “ election districts ” ; in M ississippi, as “ supervisor s districts ; and in Tennessee, as civil
districts." For each of the civil divisions thus named, one or more justices of the peace and constables are elected or
appointed, with terms varying from 2 to 4 years.
In regard to Georgia alone does a modification o f the statement in the text seem to be required, the primary object of its
division into militia districts being (as their name implies) to provide for the organization within the County of its companies
c f militia— one in each district.

12

THE

M IN O R

P O L IT IC A L

D IV IS IO N S

less than double the average area of the political unit under the County system, yet it has
within its limits 36 towns and cities, each being an independent political organization,
while South Carolina with an area of 34,000 sq. m. has only 31 organized Counties, which
are in no respect the superiors of the Rhode Island towns in political power. On the
other hand, the population of the Rhode Island town averages 6038, or, excluding cities,
4000 inhabitants, the area being about 36 sq. m.; that of the South Carolina County,
22,731, distributed over an average area of nearly 1100 sq. m.
Under these conditions of settlement and organization, differing widely as they do
from those of New England, the methods of administration must also differ. The area of
the County forbids any general gathering of its inhabitants vested with the legislative and
executive functions of the “ town-meeting,” as well as any intimate mutual acquaintance
between the inhabitants of its different sections. O f necessity, therefore, the administra­
tion of all local affairs is entrusted wholly to the County officers, and the political duty
and privilege of the citizen begins and ends on election day.
The duly authorized officers of the County are thus charged with the care and control
of theCounty property, the levy and collection of all State and County taxes, the division
of the County into election districts, the laying out and repairing of roads and bridges,
the care of the poor, the police of the County, and, in general, all County and local
affairs.
Following the plan already adopted, further explanation of the County system is
sought to be furnished by a sketch, accompanied by notes referring to other States and
acknowledged to be incomplete, of the political code of
A labam a.

The County.— The officers o f a County of Alabama who are charged with a share o f the political adminis­
tration are the Court of County Commissioners, assessor, treasurer, collector, superintendent o f education,
apportioners o f roads, and overseer of roads.
The Court o f County Commissioners is composed of four commissioners elected for three years from the
County at large, with the Judge of Probate, elected for six years, as principal judge. This Court possesses
original jurisdiction over matters pertaining to roads and bridges, and has authority to divide the County into
election precincts and road districts, to direct and control the County property, to appoint certain County officers,
as specified below, to correct the assessments, to levy general and special taxes, to examine, settle and allow
all accounts and claims against the County, to examine the accounts of all County officers, to regulate poor
support, to establish hospitals, and, in general, to transact all the business of the County.**§
The assessor,f collector, and superintendent o f education,} are elected from the body of the County, and
perform the duties usually devolving upon such officers.
The treasurer,§ three apportioners of roads for each election precinct, and an overseer of roads for each
road district, are appointed by the Court of County Commissioners, the former officer for three years, the latter
for two only.
M unicipal Corporations.— Under general law, towns containing not less than 100 nor more than 3000 inhab­
itants may be incorporated by the Judge of Probate, thus obtaining the powers and rights usually granted to
such municipalities. Their affairs are managed by an Intendant and five councillors elected annually, the
number of councillors being, in some cases, increased to nine. Taxation for municipal purposes is limited to
one per-centum on the assessed valuation and a poll-tax o f two dollars per capita. Road and patrol duty is not
required of the inhabitants outside of the corporation limits. It may be added, however, that most rf the towns
of Alabama, following the custom in regard to cities, are incorporated under special charters from the Legisla­
ture, though such charters differ but little in scope and detail from that outlined in the general law.
Schools.— The school system o f Alabama is conducted somewhat as follows:
The superintendent of education for the County has general supervision overall its public schools,examines
the teachers and grants certificates to them, and distributes to the trustees of each school district the district’s
proportion of the State and County funds for school purposes.
The County school-tax is limited by general law to 10 cents on each $100 of valuation, and is assessed
and collected as are other taxes, though a higher rate may be authorized in any County by special legislation.
No additional taxes are imposed by the school districts.
Congress granted the sixteenth section of every surveyed township for school purposes. Every “ Congres­
sional township ” is, therefore, incorporated as a school district for the use and management of the funds arising
from this grant and for other school purposes. The affairs of these school districts are managed by three
trustees, elected annually, who have full power to establish schools, employ teachers, eta, etc. The trustees
are required to report annually to the County superintendent of education the number o f children of school age
within the district— the school fund of the State and County being distributed upon the basis thus ascertained.
Elections.— The Court of County Commissioners has power to establish and change election precincts, for
each one o f which three inspectors of election are appointed by the Judge of Probate. The inspectors deter­
mine the qualifications of each elector as he presents his ballot, no registration o f voters prior to the day of
election being made. Upon the acceptance of his ballot, his name is entered on the “ poll-books ’ ’ by the clerks
o f election and a number corresponding to that there given him is marked upon the back of his ballot.|
Returns of the election are made by the inspectors to the Court of County Commissioners and canvassed by
them.11
Revenue.— All taxes, State and County, are levied by the Court of County Commissioners, the County tax
not being permitted to exceed fifty per centum of the State tax. An annual assessment o f the property of
* The official titles and methods of choosing the officers who, in the Counties of other States, correspond with the Court
o f County Commissioners of Alabama, differ widely.
In Florida. M aryland, Nebraska, Nevada, and South Carolina, they are known as the “ Board of County Commissioners."
In Florida these Commissioners are five in number, appointed by the Governor, as are a ll other prin cipal officers o f the County, for
two y e a rs; in Maryland the number is determined by special legislation for each County, one-half being elected biennially
for four years ; in Nebraska the Board consists of three members, one being chosen annually for three y ea rs; in South Caro­
lina. of three, elected biennially; in Nevada, also of three, this number being increased to five in those Counties which have
4000 voters or over.
In Arkansas, Kentucky, Oregon, Tennessee, and Texas, the powers of the County are exercised by the County Court, the
members of which, when not otherwise indicated, are elected biennially from the body of the County. This County Court is
composed, in Arkansas, of a Presiding Judge elected by the County, and two Justices of the Peace elected by the justices of
the Peace of the County— the latter being in turn appointed by the County C o u r t; in Kentucky, of a Presiding and two
Associate Judges; in Missouri, of three Judges; in Oregon, of the County ju d g e, with or without two Commissioners ; in
Tennessee, of the Justices of the Peace, elected for six years by the several Civil Districts of the County ; in Texas, of a
Chief Justice and four Commissioners, elected, one from each of the five precincts into which the County is divided.
In Georgia, County affairs are entrusted to the Ordinary, elected for four years, who possesses also, as do the County Courts
of the States just named, powers exclusively judicial.
In Delaware, the powers of the County are exercised by the Levy Court, which is composed o f one or more Commis­
sioners elected for four years from each hundred of the County.
In California and M ississippi these officers are styled Supervisors, the Board in the latter State consisting of five members,
in the former of three, five or seven, as the County has less than 8/000 inhabitants, between 8.000 and 20/000, or over 20.000. In
both States, the members must be residents of tfie districts which they represent, while in Mississippi only are they elected by
their respective districts. Their term of office is, in California, three years ; in Mississippi, two.
In Louisiana, the Board is styled the Police Jury, and is composed of members elected from the various wards of the
Parish.
f I note that the duties of assessor are performed in Arkansas by the Sheriff; in Delaware, Nebraska and Tennessee, by an
assessor for each hundred, precinct, or civil district; in Georgia, by a tax receiver ; and in M aryland, by the collector.
Taxes are collected in Arkansas, M issouri (if there is no collector), Oregon and Texas, by the Sheriff; in Nebraska, Nevada
and South Carolina, by the treasurer.
J In Georgia, a County Board of Education consisting of five members is elected by the Grand Jury, the secretary of this
Board chosen from its members being ex-officio Superintendent of Education.
§ The treasurer is appointed in Delaware by the L evy C o u rt; in Florida and South Carolina by the G overnor; and in
M aryland, generally by the Board of County Commissioners
In most of the other States he is elected by the people.
This system o f conducting elections obtains in Georgia and, unless recently changed, in Arkansas and Florida also,
n K entucky, Maryland, Nebraska (except in cities having over 15,000 inhabitants), Oregon, South Carolina, Tennessee, and
probably Texas, the ballots are not numbered, but in other respects the system does not differ materially from that of
Alabama.
In Delaware. Louisiana, M issouri and Nevada, the voters are registered prior to an election, by officers appointed as
follow s: In Delaware, by the Clerk of the Peace for the County ; in Louisiana, by three Commissioners of Election for each
ward of the Parish, who. as also the State Registrar, are appointed by the G overnor; in M ississippi, by a Board of Registration
(three members) for each County, who are appointed by the Sheriff, the Chancery Clerk, and the President of the Board of
Supervisors; in M issouri, by an “ officer of registration” in each election district, who is appointed by the Superintendent of
Registration for the County, the latter officer receiving his appointment from the G overnor; and in Nevada by the Justices of
the Peace in each township.
T I note that in Delaware, the Inspectors o f election for each hundred, and in M aryland, the Judges of Election for each
election district, form a Board o f Canvassers for the County. In South Carolina, the Governor appoints three Commissioners
of Election for each County, who form the County Board of Canvassers, and appoint three Managers of Election for each
precinct.
In Nebraska, three J udges and two Clerks o f Election are elected for each precinct.

OF

THE

U N ITE D

STATES.

the County is made by the Count}' assessor, and corrected by him under the direction o f the County Con.
missioners.
Licenses are granted by the J udge o f Probata
There is no restriction in the Revised Laws of the State upon the power o f the Counties to borrow monev
or loan their credit to corporations.
Highways.— New roads are established by the Court o f County Commissioners. On receipt o f an applica­
tion for the laying out o f a new road, the Court appoints seven disinterested persons to examine and mark
out the road, and assess damages, and takes action upon their report Election precincts, for each of which
the Court appoints three apportioners o f roads, and road districts, an overseer o f roads being appointed for
each,* are laid out and altered by the County Commissioners.
The apportioners o f roads detail to each overseer o f roads the persons and hands liable to road duty in his
district and inspect the roads of their election precinct, reporting to the Court o f County Commissioners on their
condition. The overseer o f roads superintends the actual working o f the roads o f his district.
Poor Support.— Poor support is furnished at the expense o f the County by the Court of County Commis­
sioners, who have power to provide poor-houses and hospitals.}
R eal Estate Records are kept in the office o f the Judge o f Probata}

I I I .— T

he

C

o m p r o m is e

S ystem .

There yet remains to be noted, however, what I have ventured to call the “ Compro-'
mise ” system, which, having its home in States lying between those already named, is itself
the result of a fusion of the systems which prevail on either side of it This third
general type has been adopted in the organization of the States of the Northwest, and
now prevails in Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, New Jersey, New
York, North Carolina, Ohio, Pennsylvania, Virginia, West Virginia, and Wisconsin,
These fourteen States contain 672,824 sq. m., and 22,671,986 inhabitants, their area being
about one-third of that of the States of the Union, their population nearly two-thirds.
The average number of inhabitants to the square mile is nearly 34.
The States above named may be again subdivided with reference to the manner of
electing their County officers into the “ New Y o rk ” system and the “ Pennsylvania”
system, the former prevailing in Illinois,§ Michigan, New Jersey, New York, Virginia,
West Virginia, and Wisconsin ; the latter in the other States of this group. The difference
between these two systems is one of form and name rather than of substance. In New
York, the powers of the County are exercised by a Board of Supervisors, in which Board
the towns of the County are represented as equal political communities. In Pennsyl­
vania, on the other hand, the affairs of the County are managed by a Board of three Com­
missioners elected from the body of the County. In New York, also, the Supervisor who
represents the town in the County Board has other town duties and is thus an officer both
of the town and the County, while the County Commissioner in Pennsylvania has no
township duties whatever.
In the “ Compromise” system, as seen in the largest and most important. States of
the Union, the political power, which in New England is lodged with the town and at the
South with the County, is divided between the two organizations. The County is the
creation of the State Legislature and the political unit. It is, however, subdivided into
towns, or townships, which possess considerable political rights, and thus becomes a minia­
ture of a State as subdivided for local purposes into its Counties. The townships are laid
out by the County officers— in New Jersey only, by the Legislature of the State— and
have power to elect their own officers, to lay out and repair their highways, to determine
in township-meeting the amount of taxes to be raised for school and other local purposes
and submit an estimate of the same to the County authorities for approval, and, in general,
to act upon all local matters in much the same way as the New England town, subject,
however, to the supervisory control of the County.
The County thus becomes a more important factor in the administration of local
affairs than in New England. Its executive officers are required to discharge all duties
properly connected with the County administration, and, in addition, to audit the accounts
of township officers and accounts and claims against the township and direct the raising
of funds for their payment, to approve of votes of the township for borrowing money or
incurring any extraordinary expenditure, and to levy on the property of the township
such taxes for township purposes as may be duly certified to them by the township
officers.
So nearly do the two subdivisions of the “ Compromise” system, which have been
previously noticed, resemble each other in the distribution of power between the County
and its constituent parts, that it is believed that the workings of the system will be suffi ciently indicated by reference to the code of one State only— that of
N ew

Y ork.

The County.— The County is in New York, as elsewhere, a body politic with the usual corporate powers,
which can be exercised by the Board of Supervisors ] only, or in pursuance of a resolution adopted by them.
Its officers, in addition to the Board of Supervisors, are a Treasurer, a Clerk, and a School Commissioner,— the
two former being chosen for two years, the last for three years.IT
The duties o f the Board of Supervisors in regard to town affairs will be indicated hereafter. In County
matters they have power to locate, erect and care for the County buildings (court-house, jail, and clerk’s office),
to borrow money for building purposes for a term not exceeding ten years, and to lay a tax not exceeding
$5,000 in any one year, to appoint special commissioners to lay out highways which they deem important, in
cases where the town commissioners o f highways refuse to act, to lay and apportion among the several towns
taxes for building and repairing bridges and highways where in their judgment the whole or part o f such taxes
should not be borne by the town in which the highway or bridge lies, to examine and allow accounts against the
Count}-** and lay taxes for their payment.
The duties o f the other political officers o f the County can be inferred from their official titles.

* In M aryland, a Supervisor of Roads is elected biennially, in each election district; in Nebraska he is elected annually in
each road district; but, in general, the subordinate road officers are appointed in the manner indicated in the text.
J In Delaware, the Levy Court appoints three Trustees of the Poor for each hundred ; in M aryland the County Court
appoints Trustees of the Poor for the C o u n ty; and in Tennessee the same authority appoints three Poor House Commissioners.
J In C alifornia, M issouri and Nevada, transfers of real estate are recorded by a Recorder of D e ed s; in Tennessee, by a
Register ; but in most of the “ C oun ty" States, by the County Clerk.
§ Twenty-six Counties of Illinois, with an average area and population but little more than half those of other Counties of
the State, and lying in its southern part, still retain the County system, and are not, therefore, divided into townships.
| In N ew Jersey, the Board corresponding to this is known as the “ Board of Chosen Freeholders," each township
electing annually two members.
In Indiana, Iowa, Kansas, M innesota, Ohio and Pennsylvania, the duties of the Board of Supervisors are entrusted to three
“ Countv Commissioners,” one of whom is, in most of the States named, elected annually for three years, the term of office
being limited in Kansas only to one year. In M innesota, Counties having over 800 voters, elect five Commissioners ; in
Iowa, where the “ Pennsylvania" system has been recently substituted for that of New ) ork, the number of Commissioners
may be increased to five or seven— the largest number being that generally adopted ; while in Kansas, Counties having over
30,000 inhabitants (one in number at 1870) elect biennially a Commissioner from each representative district.
In N orth Carolina, the Board consists o f five Commissioners elected for two years.
1 The County in Indiana. Iowa, M innesota and Ohio, elects an auditor for two years.
** In Pennsylvania, a Board o f three County Auditors is charged with the examination of the accounts o f all County
officers.

D IV IS IO N S

The Town.— The town has power to lay out roads within its own limits,* to determine the amount o f taxes
to be levied for town purposes, to manage its own schools, and, in general, to conduct all town aifairs with much
the same freedom as the town o f New England- Its action is, however, subject to revision by the Board o f
Supervisors for the County in several important particulars. Thus the Board o f Supervisors must approve o f
all votes o f the town for borrowing money, and has authority to audit the accounts o f town officers, and accounts
and claims against the town, and to direct the raising o f money for their payment, to equalize the assessments
o f the several towns in the County, to levy all taxes— State, County, and town— properly certified to them, and to
issue their warrant to the town collector for the collection and distribution o f the same among the several funds
for which thev were raised. Indeed, as has already been indicated, the Board o f Supervisors has power, by a
two-thirds vote, to erect a new town, or alter the bounds o f a town already existing— a power which with the
“ town " system is vested in the Legislature.!
T he "principal officers o f the town, elected annually, are a supervisor,! town-clerk, assessor, collector, and
commissioner o f highways. The number o f assessors is three, their term o f office being three years. I f the
town so decides, they may elect three commissioners o f highways, whose term is, in such case also, three years.
M unicipal Corporations.— Provision is made by general law for the incorporation as a village on application
to the Court o f General Sessions o f any town containing not less than four hundred inhabitants and three hun­
dred inhabitants to each square mile, or o f any part o f a town or towns not within the limits o f an incorporated
city or village, containing not less three hundred inhabitants to each square mile o f territory.
T he village officers are a president, three trustees, three assessors, collector, treasurer, clerk, and not more
than five fire-wardens. T he trustees are ex officio commissioners o f highways, though without jurisdiction over
the establishment, alteration or discontinuance o f roads, and have power also to care for the village property, to
audit accounts and claims against the village, to grant licenses, to make all necessary by-laws, etc., etc.
The village thus incorporated may make all necessary municipal regulations for the public peace and health,
and is a separate highway and fire-district. It does not, however, have any separate representation in the Board
o f Supervisors, nor is it independent o f its town for purposes o f elections or taxation.
Cities are incorporated by special legislative enactments, and are entitled to such representation in the
Board as is granted by their charters. They are independent o f the townships in which they are located.§
This sketch o f the “ compromise system ” will be closed with a brief resume o f the method o f administra­
tion in those departments only in which the powers o f the New England town are divided between the town and
the County, those powers having been detailed somewhat at length when speaking o f the “ town ” system.
In New York, elections are supervised and highways are established, repaired and discontinued by town
officers and under substantially the same regulations as in Massachusetts.
Schools.— The schools in the various towns o f the County are under the superintendence o f a School Com ­
missioner, who is elected triennially in ever}- County which constitutes an assembly district. H e has the power,
vested in the school committee o f the New England town, to enquire into the management o f the schools o f his
County and the methods o f instruction, to examine teachers and grant certificates to them, to advise and counsel
with the officers o f the several districts, and acting alone or jointly with the Supervisor or Town Clerk to divide
the towns into school districts, whose officers chosen annually are a clerk, one or three trustees, a collector and
librarian, and whose powers correspond closely in all respects with those o f school districts in New England.
Revenue.— All taxes, except those laid by school districts for school purposes, are levied by the Board o f
Supervisors for the County— State taxes upon warrant o f the proper State official, County taxes not exceeding
$5,000 per annum, as they themselves may determine, and town taxes as certified by the supervisor o f the
town.
The assessment o f property is made in each town and ward o f a city by its assessors, who may, if they see
fit, divide the town into districts, and who meet as a Board o f Equalization after they have completed their
assessments. The assessment roll thus revised is transmitted to the Board o f Supervisors, who equalize the
assessed valuation between the several towns and cities o f the County— the aggregate assessed valuation o f the
County as returned by the assessors being, however, not reduced— and levy on each piece o f property the taxes
as just indicated.) A copy o f the list thus completed is forwarded to the Comptroller o f the State, and to the
supervisor and collector o f the town, together with a warrant directing the latter officer to collect the sums
named and pay over to the proper town officer the amounts collected for schools, for highways, for poor support,
and for town expenses, the balance being paid to the County Treasurer.
Poor Support.— Paupers having a residence in any town are supported by i t ; other paupers by the County.
It is, however, within the power o f the Board o f Supervisors o f any County to abolish the distinction between
“ town ” and “ County ” poor, thus making all paupers a charge on the County.lf
R eal Estate Records.— These are kept by the County Clerk.**

In concluding this sketch of the minor political divisions of the United States, which
is put forward as a contribution, merely, to a subject rarely discussed, the writer ventures
to present in the following Tables, numbered III and IV , some statistics in regard to such
divisions existing at 1870. Table III is devoted to the Counties of the several States;
Table IV , to the minor divisions of those Counties, however characterized. In the compu­
tation of the average area of the County, as shown in Table III, care has been taken to
exclude such portions of any State as, from sparseness of settlement or other cause, were
outside of the limits of organized Counties. In the similar computations for Table IV , it
was found that the returns of minor political divisions were in some States so imperfect
as to require estimates for one or more Counties, and in others, notably of the County
system, so irregular as to defy estimate and calculation alike. These latter States— Ala­
bama, California, Florida, Nebraska, Nevada, and Oregon— are, therefore, omitted from
the table. The figures given for Mississippi and Texas were not obtained, as were the
others, from the Census returns, but by a calculation based on the law of those States,
which requires each County to be divided into five districts or “ beats” for the election of
members of the County boards of administration. By reason of the exclusions thus
rendered necessary, Table IV accounts for but 36,114,247 inhabitants of the 38,115,641
living in the States of the Union at 1870.
It should be added further, that in determining the number of political divisions,
incorporated cities have been included only when they were returned as independent,
territorially, of the townships or other divisions of the Counties in which they are
situated.
* In A 'em Jersey new roads are laid out under the supervision of the Court of Common Pleas ; in Pennsylvania, by a
similar court which, when engaged upon County business, is known as the “ Court of Quarter Sessions.”
I This power is, in Pennsylvania, entrusted to the “ Court of Quarter Sessions ” ; in V irg in ia , to the “ County Court ” ;
in .V n e Jersey, to the Legislature of the State. It can be exercised by the Board of Supervisors in W est V irginia, only with
the consent of the people interested.
! In W isconsin, a Board of three Supervisors is elected, the chairman of which represents the township in the County
Board. In N ew Jersey, two Chosen Freeholders are elected by each town to represent it in the County Board of that name.
In Illin ois, towns having more than eight hundred voters elect, in addition to the supervisor, an assistant supervisor, who, also,
is entitled to a seat in the County Board.
In Ohio, and most of the States adopting the Pennsylvania system, three trustees are annually chosen to manage the
affairs of the town, this number being in Kansas reduced to one, and the official title being changed in M innesota and Pennsyl­
vania to Supervisors. The township in M innesota elects three supervisors ; in Pennsylvania, one or two. In North Carolina,
the township clerk and two justices of the peace, elected biennially, are ex officio trustees of the township.
§ In Pennsr/vania, boroughs having over three hundred inhabitants may be incorporated by the Court of Quarter Sessions
with the concurrence of the Grand Jury. When thus incorporated, they are independent of the township in the assessment of
County rates and levies. The borough officers are, a burgess, town council of six members, two overseers, town constable,
one judge and two inspectors of election, one assessor and two assistant assessors, borough auditor and six school directors.
In Ohio, the Municipal A ct of 1869 provides for the uniform incorporation under its provisions of municipalities, as
follow s: of incorporated villages for special purposes, of incorporated villages, of cities of the second class, and of cities of
the 6rst class. Cities of the first class must contain 20,000 inhabitants or over, those of the second class, between 5,000 and
30.000, incorporated villages, between 500 and 5,000, and incorporated villages for special purposes, not less than 50 legal
voters. In cities and incorporated villages, municipal authority is vested in a Mayor and Council elected for two years, the
Council to consist of two members for each ward or at least for six members for the municipalitv— one-half being chosen
annually. In incorporated villages for special purposes, the municipal affairs are managed by three trustees, one being
chosen annually for three years Provision is also made for the advancement, on petition to the County Commissioners, of
these corporations in gTade as they reach the limits fixed ; as also for the discontinuance of the organization of any township
whose territory is fully covered by an incorporated village or city.
| I note that the levy of taxes is made in Ohio and several other States by the Countv Auditor ; in N ew Jersey, by the town
assessor In Pennsylvania and Virginia, County taxes are levied and collected by the County officers, and township taxes by
the township officers.
Speaking broadly, it may be said further, that in the States adopting the Pennsylvania system, all taxes— State. County
and township— or all except township taxes, are collected by County officers.
« I noie that in Indiana. Kansas, North Carolina. V irginia, and W est V irgin ia, all paupers are relieved at the expense of
the Countv. In Pennsylvania, poor support is under the charge of the County Director of the P o o r; in V irginia, of a Super­
intendent of the Poor.
•* I„ Indiana and Ohio, papers relating to real estate are recorded by a “ R ecorder" ; in Kansas, M ichigan, M innesota,
N orth C an tina, and W isconsin, by a Register of Deeds.

OF

THE

U N ITE D

STATES.

13

TABLE
T

able

O

s h o w in g

at

N

th e

N

th e

C

r g a n iz e d

C

in t h

of

Connecticut...............
M aine.............................
Massachusetts...............
New Hampshire. . . .
Rhode Island.................
Vermont.........................

U

rea

S

n it e d

Average Average
population.
area.

14

594
2,062
557
928
261
7*9

67,182
3 9 . 182
104,096
32.830
4 3 .4 7 '
23,611

67

1,020

52,060

8

5

T

A

and

,

P

verage

returned

as

o p u l a t io n
h a v in g

780
856
3.780
707
i.5 * 9
439
328
780
506
725

65
61
5°
3
39

•3 2
S3
22
65
114
52

of

th e

p o p u l a t io n

3 5 .4 9 5

7 .4 3 7

3 .0 3 5

22

4 .3 3 1

4 , '3 3

1,097
536
1,128

22,761
14,806

1,040

11,236

102
92
98
64
7'
7'
21
60
90
88
66

Illinois.......................
In d ian a...................
Iowa.........................
K ansas.......................
M ich igan ..................
Minnesota
........
New J ersey.............
New York ( 1 ) ........
North Carolina.........
O hio............................
Pennsylvania (2) ..
Virginia . . . . . . . . . .
West V irg in ia ...........
Wisconsin..................

1 3 ,7 1 5

•4

85
141

A verag e
p o p u la t io n .

5.805
5*5

734

* *,

543

24,969
18,268
12,184

THE “ COMPROMISE”
SYSTEM.

7 ,9 4 2

573

3'

978

11,205
41,672
4,814
8,971
11,487

1,040

A verag e
a rea.

The System............... 1,064
The System, excluding Pacific S ta te s..

1 5 ,3 3 8

• 2 ,7 3 7
• 5 ,'o o
2,365

T o ta l
S yst e m , num ber

“ County”

he

South C aro lin a.---Tennessee................
T e x a s .........................

“ CO U N TY ”
SYSTEM

Alabama. .....................
Arkansas
...................
California.......................
D elaw are.....................
Florida............................
Georgia............................
K entucky.......................
L o u isia n a .....................
M aryland.......................
Mississippi.....................
Missouri.........................
Nebraska. ......................
N evada..........................
Oregon............................

,

tates

[Area in square miles.\

l6
U
IO

The System ...................

A

verage

th e

en su s.

Total
THE “ TOW N” SYSTEM. number.

THE

, A

um ber

o u n t ie s

III.

367
562
739
73'
960
396
783

The System .............

5,694

16,677
6,'93

43,'47
73.046

563
454

I 1,901
30,287

53,363
•2,375
8,340

697
387

99
53
58
'.033

434
930

18,184

600

21,948

R E C A P IT U L A T IO N .
*

Total Average Average
number.
area
population.

T he “ T o w n ” S ystem . . ....................................................
T hf. “ C o u n t y ” S y s t e m .........................................................
T he “ C omp r o mi s e ” S y s t e m ....................................................

67
1,064
1.033

1,020
1,040
600

52,060
11,236
21,948

T he U n ite d S t a t e s ....................................................................
T he U n ite d S t a t e s , e x clu d in g t h e P a c ific S tate s .

2,164
2,078

829
6 77

17,613
18,009

(1) Excluding the City and County of New York, the average population is 58,313.
of Philadelphia, the average population is 43,812.

TABLE
T

able

s h o w in g

P

oth er
th e

after

can

W IT H
C

D

o l it ic a l

same

geth er

N

th e

T

and

iv is io n s o f

AVERAGE
ow ns

th e

n
*8.

3.277
1,522
4,318
1.378
6,038
1,360

2,377
1.356
2,348
1.193
3.015
1,301

The System............... 1424

34

2450

IJOO

659
31

1,122
845
444
193
325
940
415

735
79
68 4.033
52 1.055
45 1.563
93 1,637
52 4,046
'45 2,547
7° 1,831
82

717
3.139
996
1.370
1.248
2,675
2,509
1436
1,582

1,700

rea

o u n t ie s

over

Average popu­
lation, excluding
cities and towns
having over 10,000
inhabitants.

29
36
23
39
36
42

THE “ C O U N T Y ”
SYSTEM.
Arkansas...................
Delaware...................
Georgia (3)................
Kentucky...................
Louisiana (4).............
Maryland...................
Mississippi...............
Missouri ( 5 ) .............
South Carolina (6) ...

C

A

th e

of

of

1 0 ,0 0 0

T

th e

th e

returns

P O P U L A T IO N , A N D

164
412
338
231
36
243

Connecticut...............
Maine (1) (2).............
Massachusetts..........
New Hampshire (2). .
Rhode Island...........
Vermont (2)...............

IV.

verage

from

having

H
«g

A

and

a s c e r t a in e d

T H E IR

it ie s

THE “ TO W N "
SYSTEM.

be

umber

(2) Excluding the City and County

U

o w n s,

S

n it e d

of

N

th e

A L SO T H E IR
in h a b it a n t s

T

o w n s h ip s ,

h ave

,

tates

C

inth

AVERAGE

so

far

en su s,

or
as
to

­

P O P U L A T IO N

been

exclu d ed

.

< !

Average popu­
lation, excluding
cities and towns
having over io,ooo
inhabitants.

T en n essee..................
T e x a s ..........................

1,282 36
705 226

982
1,161

931
1,124

The System................

6,961

79

1,301

1.255

1.545 36
993 34
1,187 45
353 104
859 60
662 79
228 37

1.644
1.693
1,006
1,032

1.387
1.548
932
982
1,233
616
2,663
2 642
1,308
1,620
1.727
2,586

THE “ CO U N TY ”
SYSTEM .

T H E " C O M P R O M IS E ”
SYSTE M .
Illinois (7)..................
Indiana........................
Iowa ( 8 ) ......................
Kansas (9)..................
Michigan (8)...............
Minnesota (10)...........
New Jersey
........
New Y o r k ..................
North Carolina..........
Ohio.............................
P en n sylvan ia............
Virginia (8 )................
West Virginia............
W isco n sin ..................
The System................

O
28
S3

Total
number.

P O L IT IC A L

Average
area.

M IN O R

Total
number.

THE

<

50

r!

1.379
664
3.974
+653
1.324
1,964
2426
2,817
1412

IS

63
29

780

69

1.352

11.915 59

1.923

1,357
1.452 32
435 88
313 73

1.355
1,228

1,504

R E C A P IT U L A T IO N .
]

T

he

“ T

o w n

T

he

“ C

o u n t y

”

S

T

he

“ C

om prom ise

y s t e m

” S

.................................................

y s t e m

”

S

..........................................

y st e m

..................................

Total
number.

Average
area.

Average
population.

Average popula­
tion excluding
cities and towns
haring over
10,000 in­
habitants.

M 24
6,961
11.915

34
79
59

2450
1,301
1.923

1,700
1.255
1.504

20,300

69

1.695

1433
1

(1) The average area is estimated.
(2) Only organised towns included in computations.
0 ) Militia Districts of twenty
Counties estimated.
(4) Wards of four parishes estimated
(5) Townships of one County estimated.
(6) Townships of
three Counties estimated. Since 1870, all townships in this State have been abolished.
(7) Townships of the twenty-six un­
organized Counties estimated from the returns of precincts or land survey townships of those Counties.
(8) Townships of
two Counties estimated.
(9) Townships of twelve Counties estimated.
(10) Townships of nineteen Counties estimated