In America the townships discharge a variety of offices which are reserved in France to the Departments or to the State.

It may, moreover, be asked what is to be understood by the municipal expenses of America.

The organization of the municipal bodies or townships differs in the several States.

Are we to be guided by what occurs in New England or in Georgia, in Pennsylvania or in the State of Illinois?
A kind of analogy may very readily be perceived between certain budgets in the two countries; but as the elements of which they are composed always differ more or less, no fair comparison can be instituted between them.

[The same difficulty exists, perhaps to a greater degree at the present time, when the taxation of America has largely increased .-- 1874.]] [Footnote m: Even if we knew the exact pecuniary contributions of every French and American citizen to the coffers of the State, we should only come at a portion of the truth.