In many states, counties are further divided into [[Township (United States)|townships]]. In New York, Wisconsin and New England, county subdivisions are called [[Incorporated town#United States|towns]]. StatesThe U.S. Census divides counties in states not having such subdivisions may divide counties into other [[minor civil division]]s, sometimes using electoral districts. The terms "township" and "town" are closely related (in many historical documents the terms are used interchangeably). However, the powers granted to townships or towns vary considerably from state to state. In New England, towns are a principal form of local government, providing many of the functions of counties in other states. In [[California]], by contrast, the pertinent statutes of the Government Code clarify that "town" is simply another word for "city", especially a general law city as distinct from a [[charter city]]. Also, in some states, large areas have no general-purpose local government below the county level.
Some townships or other minorincorporated civilareas divisionslike [[Village (United States)|villages]], [[Borough (United States)|boroughs]], and [[Plantation (Maine)|plantations]] have governments and political power; others are simply geographic designations. Townships in many states are generally the product of the [[Public Land Survey System]]. For more information, see [[survey township]] and [[civil township]].
