Incorporated towns are a form of local government in Canada, which is a responsibility of provincial rather than federal government.
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An incorporated town in the United States is a municipality, that is, one with a charter received from the state, similar to a city. An incorporated town will have elected officials, as differentiated from an unincorporated community, which exists only by tradition and does not have elected officials at the town level. In some states, especially in midwestern and western states, civil townships may sometimes be called towns, but are generally not incorporated municipalities, but are administrative subdivisions and derive their authority from statute rather than from a charter. In New York and Wisconsin, "towns" are more similar in concept to townships in other states than to incorporated towns in most states (see Administrative divisions of New York, Political subdivisions of Wisconsin). In some other states, the term "town" is not used for municipalities.
Under California's Government Code Sections 34500-34504, the terms "city" and "town" are explicitly interchangeable, i.e. there is no legal distinction between an incorporated city and an incorporated town. California has 22 incorporated municipalities that are styled "Town of (Name)" instead of "City of (Name)".
The oldest existing municipal town in Illinois is Astoria in Fulton County, incorporated on January 24, 1839; the newest existing town is La Prairie in Adams County, incorporated on April 15, 1869.
|Annawan||Henry||March 31, 1869||878|
|Astoria||Fulton||January 24, 1839||1,141|
|Atkinson||Henry||March 7, 1867||972|
|Belle Prairie City||Hamilton||March 30, 1869||54|
|Bently (or Bentley)||Hancock||March 25, 1869||35|
|Chatsworth||Livingston||March 8, 1867||1,265|
|Cicero||Cook||February 28, 1867||83,891|
|Cortland||DeKalb||February 16, 1865||4,270|
|Dakota||Stephenson||March 11, 1869||506|
|La Prairie||Adams||April 15, 1869||47|
|Mason||Effingham||February 15, 1865||345|
|Naples||Scott||February 1, 1839||130|
|New Canton||Pike||March 31, 1869||359|
|Nilwood||Macoupin||September 3, 1867||284|
|Normal||McLean||February 2, 1867||52,497|
|Otterville||Jersey||March 7, 1867||126|
|Palestine||Crawford||February 15, 1855||1,369|
|Sigel||Shelby||July 3, 1867||373|
|Topeka||Mason||April 10, 1869||90|
Despite its name, Belle Prairie City, Illinois is an incorporated town, not a city.
In all six New England states (Connecticut, Rhode Island, Massachusetts, Vermont, New Hampshire, and Maine), towns are the main units of local government. Towns cover most or all land area in all six states, including rural areas. New England towns are notable for their town meeting form of government.