--- In 
BoundaryPoint@yahoogroups.com, Arif Samad <fHoiberg@y...> 
wrote:
 > First of all, muncipalities are rarely very rigid as
> an order of division in most parts of the world.
 
I think this differs, but in Germany they are.
 > For
> example, in United States, in general cities are
> smaller than counties, but in New York City, the city
> is bigger.
 
This is something that couldn't happen here.
 > I have my doubts that in any country, there is a
> strict system that goes six deep.  Even my
> neighborhood is four deep, I think.
> Secondly, even if six orders exist, it would be stupid
> to have all six orders to be functional.  Can you
> think what would happen if all six orders charged
> taxes?  Nightmare.
 
They don't necessarily all have to tax. Again example Germany, 
with "loose" translations or equivalents in the English speaking 
world:
0. Bundesrepublik Deutschland (Federal Republic of Germany)
  1. Bundesland ("state")
   (1.5 Region ("region"))
     2. Regierungsbezirk ("district")
      3. Kreis ("county")
       (3.5 Amt (hmm .. "council"?)
         4. Gemeinde ("municipality")
          5. Bezirk ("borough")
           6. Ortsteil ("neighbourhood"?)
Not all levels exist everywhere. For example there are cases where 1 
through 4 are identical (cities which are also a state which happens 
to have no districts, and who fulfil the functions of a county as 
well). Likewhise, levels 5. and 6. only exist in large cities. Some 
levels, e.g. 6. "Orsteile" or 1.5 "Regionen", have no authorities of 
their own, but they are statistical and planning units which other 
levels of goverment may refer to in publications, place names etc., 
which makes them official in the sense that they have borders drawn 
on maps. Levels 1.5 and 3.5 are special, as they exist only in a few 
of states.
All levels nest perfectly, e.g. it's not possible that a county is 
smaller than a municipality, as with your New York example.
And only level 0 may tax. :)
Regards