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In the United States, as in England and Canada, a county is an administrative division of a state which has no sovereign jurisdiction of its own, so it would not be correct to say that a county seat is equivalent to a capital city since it's just an administrative centre. (See also the article, Counties Of The United States .) Counties administer state or provincial law at the local level as part of the decentralisation of state/provincial authority. In many U.S. states, state government is further decentralised by dividing counties into townships, to provide local government services to residents of the county who do not live in incorporated cities or towns. A county seat is often, but not always, an incorporated municipality. The exceptions include, ''inter alia,'' the county seats of counties that have no incorporated municipalities within their borders, such as Arlington County, Virginia , and Baltimore County, Maryland . The county courthouse and county administration are usually located in the county seat, but some functions may also be conducted in other parts of the county, especially if it is geographically large. Most counties have only one county seat. However, some counties in , and Todd County, South Dakota . In Virginia , there are (since 2001) 39 Independent Cities , which are legally distinct from the counties that surround them. An independent city interacts with the commonwealth (state) government directly whereas villages and other local government authorities do so through the county government apparatus. However, many of Virginia's independent cities act as the county seat for their neighbouring counties. Also, some independent cities lies together with the county that once part of the county for statistical purposes. For example, the City Of Fairfax is separate from Fairfax County , but is still the county's seat and also lies within Fairfax County for statistical purposes. Similarly, the City of Baltimore , Maryland is also an independent city, and much like Fairfax, surrounded on three sides by a county of the same name. However, unlike Fairfax, "Baltimore City", as it is officially known, is in no statistical, political, or geographical way associated with surrounding Baltimore County . LISTS OF US COUNTY SEATS BY STATE
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