purposes) Outline of West Virginia#Administrative divisions of West Virginia - magisterial districts (used to elect county commissioners and school board members) Wisconsin - towns (mostly governing, consolidated with county in Menominee County), cities, villages, unorganized water The United States also performs a census for the Republic of Palau, which has an agreement of free association. The U.S. Census considers all of Palau a county equivalent, and uses its states (formerly known as municipalities) as MCDs. Notes References Chapter 8: County Subdivisions, U.S. Census Bureau, Geographic Areas Reference Manual, November 1994 United States 3 Political divisions of the United States United States Census Bureau geography