Subdivisions of Switzerland difficulties maintaining the civil services they need to perform the duties they are required to do. In an effort to reduce expenses, many municipalities are combining together (through mergers or the creation of special-purpose districts). This restructuring is generally encouraged by the cantonal governments and the rate of these unions is increasing. "Cities" ("villes" or "Städte") are the municipalities with more than 10'000 inhabitants or smaller places which had medieval town rights. There is no specific designation for smaller communities such as "village" or "town". Some subdivisions that exist are: Subdivisions of Switzerland The Swiss Confederation comprises the 26 cantons
Flags and arms of cantons of Switzerland independence, Appenzell had a flag of a bear statant (on all fours) on a honeycombed field, attested from 1377. Appenzell split into its two half-cantons as a result of the Swiss Reformation, in 1597. The letters V and R in the Ausserrhoden flag stand for "Ussere Rhoden" "outer districts" (V representing /u/). The oldest representation of the letters is found on a flag, presumably of the 17th century and known to have been in use in 1743. On this flag, the bear is facing away from the hoist, with the letters V and R on the hoist side, behind the