The New England town (generally referred to simply as a town in New England) is the basic unit of local government and local division of state authority in each of the six New England states. Without a direct counterpart in most other U.S. states, New England towns overlay the entire area of a state, similar to civil townships in other states where they exist, but are fully functioning municipal corporations, possessing powers similar to cities in other states; New Jersey's system of equally powerful townships, boroughs, towns and cities is the most similar system to New England's. New England towns are often governed by a town meeting legislative body. The great majority of municipal corporations in New England are based on the town model; statutory forms based on the concept of a compact