Go. Litt. 409. A city and a town differ, in this: that the inhabitants are calied the "city," but town includes the buildings.
Definition of Civitaa Et Urhs In Hoe Differunt Quod Incolae Dicuntur Civitas Nrbs Vero Complectitur oedificia
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Definitions from Black's Law Dictionary: 2nd Edition and Ballentine's Law Dictionary as are available for each term in each dictionary.
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Black's Law Dictionary: 2nd Edition