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As the county seat of Ingham County, Michigan, Mason is the only city in the U.S. that serves as the county seat ahead of the state capital (Lansing). A county seat is usually, but not always, an incorporated municipality. The exceptions include, inter alia, the county seats of counties that have no incorporated municipalities within their borders, such as Arlington County, Virginia, and Baltimore County and Howard County, Maryland. (Ellicott City, the county seat of Howard County, is the largest unincorporated county seat in the U.S., followed by Towson, the county seat of Baltimore County.) The county courthouse and county administration are usually located in the county seat, but some functions may also be conducted in other parts of the county, especially if it is geographically large. Most counties have only one county seat. However, some counties in Alabama, Arkansas, Iowa, Kentucky, Massachusetts, Mississippi, New Hampshire, New York, and Vermont have two or more county seats, usually located on opposite sides of the county. An example is Harrison County, Mississippi, which lists both Biloxi and Gulfport as county seats. The practice of multiple county seat towns dates from the days when travel was difficult. There have been few efforts to eliminate the two-seat arrangement since a county seat is a source of pride (and jobs) for the towns involved. Connecticut and Rhode Island have no county level of government and thus no county seats. Vermont has its shire towns, but no county government to speak of, consisting only of a Superior Court and Sheriff (as an officer of the court). Massachusetts has abolished a number of its counties and the state now operates the courts in those districts. Two counties in South Dakota, Shannon County, and Todd County, have their county seat and government services centered in a neighboring county. Their county-level services are provided by Fall River County and Tripp County, respectively.
Similarly, the City of Baltimore, Maryland is also an independent city, and much like Fairfax, surrounded on three sides by a county of the same name. However, unlike Fairfax, "Baltimore City", as it is officially known, is in no statistical, political, or geographical way associated with surrounding Baltimore County. Also, St. Louis, Missouri is independent from St. Louis County, Missouri (though at one time the two were affiliated). Lists of U.S. county seats by stateReferencesbg:Окръжен център de:County Seat es:Sede de condado it:Capoluogo di contea ja:郡庁所在地 pt:Sede de condado simple:County seat vi:Quận lỵ
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