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 Because of historical, political, legal, and economic factors, the MCDs in different States are not always comparable units in terms of their governmental powers, legal status, and administrative significance. Moreover, terms such as town, township, or district, have different meanings in different parts of the United States.

In the New England and Middle Atlantic States, the primary subdivisions of counties generally are called towns or townships. Most of these towns and townships are actively functioning units of local government and are very well known locally. Although not classified as incorporated places in the decennial census, they are legally incorporated units and have most or all the powers of incorporated places. Because of this strong functional aspect, the Census Bureau usually provides the same data tables for these MCDs as it provides for places, and also tables where MCDs and places are intermixed.

In Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island, and Vermont, the towns are different from the incorporated places called towns in most other States. Outside of New England, the term town usually refers to a built-up settlement or population cluster intermediate in size and governmental power between a city and a village. By contrast, the New England towns were established initially to provide government to an area rather than a specific concentration of population. Many New England towns are from 20 to 50 square miles in size, and often contain rural territory as well as one or more population concentrations. Therefore, the settlement pattern of many New England towns, except in the vicinities of the larger cities, more closely resembles that of the townships in many other States.

In New England, the towns and cities, not the county, serve as the basic units of local government. Since their establishment in the 17th century, many towns have elected their governing officials and managed their local 8-20County Subdivisions