Legally and politically speaking, the capital of Honduras is the Municipality of the Central District (Spanish: ''Distrito Central or DC'') and Tegucigalpa and Comayagüela are two entities within the district.  However, nearly all governmental institutions are on the Tegucigalpa side, so for all practical purposes Tegucigalpa is the capital.  Traditionally, they are regarded as twin or sister cities in part because they were founded as two distinct cities.  When the Central District was formed on January 30, 1937 under Decree 53 of reformed Article 179 of the 1936 Honduran Constitution, both cities became one political entity sharing the title of ''Capital of Honduras''.