Flags and arms of cantons of Switzerland abandoned the use of the term "half-canton" as an official designation, so that the official number of cantons became 26 - the former half-cantons being now referred to as "cantons with half a cantonal vote" officially, even though they are still commonly referred to as" half-cantons". With the exception of Lucerne, Schwyz and Ticino, the cantonal flags are simply transposed versions of the cantonal coats of arms. In case of Lucerne and Ticino, whose flags consist of fields of different colours divided per fess (horizontally), the coats of arms are of the same colours divided per pale (vertically). The coat
Subdivisions of Switzerland a mayor as executive and the town meeting as legislature. Most cantons leave the option to larger municipalities to opt for a city parliament. In some cantons, foreign persons that have dwelled for a certain time in Switzerland are also allowed to participate in the municipal politics. Swiss citizenship is based on the citizenship of a municipality. Every Swiss is citizen of one or several municipalities (i.e. the place of origin, "lieu d'origine", "Heimatort"). Communes are financed through direct taxes (e.g. income tax), with rates varying more or less within a framework set by the canton. Many municipalities are having