Analysis of information sources in references of the Wikipedia article "Local government in the United States" in English language version.
Both county governments and towns were significant, sharing responsibility for local rule. In the middle colonies and in Maryland and Virginia as well, the colonial governors granted municipal charters to the most prominent communities, endowing them with the powers and privileges of a municipal corporation. Although in some of these municipalities the governing council was elected ... By the 1790s the electorate chose the governing council in every American municipality. Moreover, the state legislatures succeeded to the sovereign prerogative of the royal governors and thenceforth granted municipal charters. During the nineteenth century, thousands of communities became municipal corporations. Irritated by the many petitions for incorporation burdening each legislative session, nineteenth-century state legislatures enacted general municipal incorporation laws that permitted communities to incorporate simply by petitioning the county authorities.
In all phases of colonial development, a striking feature was the lack of controlling influence by the English government. All colonies except Georgia emerged as companies of shareholders, or as feudal proprietorships stemming from charters granted by the Crown. The fact that the king had transferred his immediate sovereignty over the New World settlements to stock companies and proprietors did not, of course, mean that the colonists in America were necessarily free of outside control. Under the terms of the Virginia Company charter, for example, full governmental authority was vested in the company itself. Nevertheless, the crown expected that the company would be resident in England. Inhabitants of Virginia, then, would have no more voice in their government than if the king himself had retained absolute rule.
For their part, the colonies had never thought of themselves as subservient. Rather, they considered themselves chiefly as commonwealths or states, much like England itself, having only a loose association with the authorities in London. In one way or another, exclusive rule from the outside withered away.
The property tax, especially the real estate tax, was ideally suited to such a situation. Real estate had a fixed location, it was visible, and its value was generally well known. Revenue could easily be allocated to the governmental unit in which the property was located.
Among the first things the Jamestown voyagers did when they set up English America's first permanent settlement was conduct an election. Nearly as soon as they landed—April 26, 1607, by their calendar—the commanders of the 105 colonists unsealed a box containing a secret list of seven men picked in England to be the colony's council and from among whom the councilors were to pick a president.
In 1629 a Puritan group secures from the king a charter to trade with America, as the Massachusetts Bay Company. Led by John Winthrop, a fleet of eleven vessels sets sail for Massachusetts in 1630. The ships carry 700 settlers, 240 cows and 60 horses. Winthrop also has on board the royal charter of the company. The enterprise is to be based in the new world rather than in London. This device is used to justify a claim later passionately maintained by the new colony - that it is an independent political entity, entirely responsible for its own affairs. In 1630 Winthrop selects Boston as the site of the first settlement, and two years later the town is formally declared to be the capital of the colony.
In methods of local government the colonies were much less uniform than in the general government. As stated in our account of Massachusetts, the old parish of England became the town in New England. ...
In no colony was universal suffrage to be found.
The system of representative government was allowed, but not required, by the early charters. But after it had sprung up spontaneously in various colonies, it was recognized and ratified by the later charters, as in those of Connecticut and Rhode Island, and the second charter of Massachusetts, though it was not mentioned in the New York grant. The franchise came to be restricted by some property qualifications in all the colonies, in most by their own act, as by Virginia in 1670, or by charter, as in Massachusetts, 1691.
Zoning is a concept that originated in the United States in the 1920s. State law often gives certain townships, municipal governments, county governments, or groups of governments acting together the power to zone.
The property tax, especially the real estate tax, was ideally suited to such a situation. Real estate had a fixed location, it was visible, and its value was generally well known. Revenue could easily be allocated to the governmental unit in which the property was located.