In the third place, the records of incorporation would be inaccessible in case they were needed for reference.
2.

_To serve as a medium between the state and the lower organizations._ The state uses the town, village, and city to value property for purposes of taxation and as election districts.

But it gets its taxes and its election returns through the county.

Here again may arise the question, why not send the state taxes directly to the capital and make election returns directly also?
At least two good reasons appear: It would increase the work and therefore the number of officials at the capital, and if a mistake should be made it could not be so easily discovered and corrected.
3.

_To carry on public works beyond the power of the towns individually._ A desired local improvement may be beyond the power of a town either because it is outside of the jurisdiction of the town or because of its expense.