A municipality (; ; ; ; ; ; ; ) is a local government unit (LGU) in the Philippines. It is distinct from city, which is a different category of local government unit. Provinces of the Philippines are divided into cities and municipalities, which in turn, are divided into barangays (formerly barrios) – villages. , there are 1,488 municipalities across the country. A municipality is the official term for, and the official local equivalent of, a town, the latter being its archaic term and in all of its literal local translations including Filipino. Both terms are interchangeable. A municipal district is a now-defunct local government unit; previously certain areas were created first as municipal districts before they were converted into municipalities. History The era of the formation of municipalities in the Philippines started during the Spanish rule, in which the colonial government founded hundreds of towns and villages across the archipelago modeled after towns and villages in Spain. They were then grouped together along with a centralized town center called cabecera or poblacion where the ayuntamiento, or town hall, was located; the poblacion served as the nucleus of each municipality. Only the communities that were permanently settled under the reduccion system, and have fully converted into Catholicism, are allowed to form municipalities, while others that have not yet been fully converted are to be subdued until conditions permitted for them to be incorporated as municipalities. As time passed, municipalities were created out of already existing ones, leading to them becoming smaller in area over time. Each municipality was governed by a capitan, usually a member of native principalia of the town, who have the task of remitting revenues to the central government in Manila. Ever since its inception to the present day, the term "municipality" holds the same definition as "town" when the first towns grew in size under the Spanish pueblo system (pueblo meaning "town" in Spanish language) to be granted municipal charters, hence the current official term for such type of settlements. During the American administration, the municipal system put in place by the preceding Spanish authorities was preserved and at the same time reformed with greater inclusiveness among all Filipinos. Municipal districts, which were in essence unincorporated areas presided over by local tribal chiefs set up by American authorities, were created for the first time in 1914. More municipalities were created during this time, especially in Mindanao