Flags and arms of cantons of Switzerland there is overlap; Unterwalden and Solothurn share the same colours, as do Basel and Appenzell, and with the accession of the modern cantons, Valais and Basel-City, and St. Gallen and Thurgau. Of the 26 cantons since 1999 (22 cantons in 1848, accession of Jura in 1979, three half-cantons designated "canton" in 1999): Distinctively, Swiss cantons use square flags. Historically, the number of cantons was: Nidwalden and Obwalden form traditional subdivisions of Unterwalden. Basel-Stadt and Basel-Landschaft, as well as Appenzell Inner- and Ausserrhoden, are half cantons, resulting from the division of Basel and Appenzell, respectively. The Swiss Federal Constitution of 1999
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