A burgh /ˈbʌrə/ was an autonomous corporate entity in Scotland and Northern England, usually a town, or toun in Scots. This type of administrative division existed from the 12th century, when King David I created the first royal burghs. Burgh status was broadly analogous to borough status, found in the rest of the United Kingdom. Following local government reorganization in 1975 the title of "royal burgh" remains in use in many towns, but now has little more than ceremonial value.