120 
“FREE BURGHS” IX THE UNITED STATES 
count}”, as witnesses may be summoned for Campbell count}’’ in 
the city of Lynchburg. 
Except for individually specified purposes, county and city 
are as distinct as two counties. 
The city of Newport News, Virginia, was organized January 20, 
1896, under a charter naming officers to serve till July. The 
charter contains the following paragraph : 
“ 115. The city of Newport News, its real and personal prop- 
erty and other subjects of taxation, and its inhabitants shall be 
exemj)t from all assessments and levies in the way of taxes im- 
])osed l)y the authorities of Warwick county for any purpose 
whatever, except upon property owned in the said county by 
the inhabitants of said city, from and after the first day of Jan- 
uary, eighteen hundred and ninety-six, nor shall said inhabit- 
ants 1)0 liable to serve upon juries or work upon roads in said 
county except in such cases as are provided for by the laws of 
the state.” 
This extract states an exemption of residents in cities from 
county taxes and from duty on county juries prevalent in the 
state. 
The ])resent fiicts regarding the cities of Virginia are little 
known beyond the state. The Congressional Directory is con- 
spicuous as a public document out of the state that shows the 
cities separately. The Civil Service Commission has found it 
necessary to recognize the certificate of an officer of a city court 
of record for Baltimore, St. Louis, and the cities of Virginia where 
a certificate from a county court was contemplated. A list of 
cities in Virginia paying no county taxes occurs in the Report 
of the Tenth Census (1880), volume 7, page 117. 
Ordinarily, in this country, a city is part of a county ; it is 
set apart that a dense population may establish new values and 
impose new taxes to meet special demands for public welfare; 
it continues to pay county taxes. 
The difficulty of harmonious action by sparse and dense popu- 
lations upon subjects common to them has led to exceptional 
separation of cities from counties — Baltimore, Maryland, by suc- 
cessive steps, culminating in 1823, and St. Louis, Missouri, 
througli popular vote in 1876. 
These two instances are exi)lained in the Johns Hopkins 
University studies in liistorical and political science — Local In- 
stitutions of ^Maryland, in volume 3, and City Government of. 
St. Louis, in volume 5, the latter being most minute, and con- 
