Should Local governments be abolished?
It depends on your point of view, if you think the government is doing everything wrong, then you would think that, but if you think that the government is doing a good job, you would disagree.
In 2002, there were almost 87,900 local governments in the United States. This figure includes cities, counties, towns, villages, and school districts. According to the 2002 Census of Governments, there are 87,900 government units in the United States as of June 30, 2002. In addition to the federal and 50 state governments, there are 87,849 units of local governments. Of these, 38,971 are general-purpose local governments, 3,034 county governments, and 35,937 sub-county governments, including 19,431…
The 1997 Census of Government says it best... "There were 87,504 governmental units in the United States as of June 1997. In addition to the Federal Government and the 50 state governments, there were 87,453 units of local government. Of these, 39,044 are general purpose local governments - 3,043 county governments and 36,001 subcounty general purpose governments, including 13,726 school distict governments and 34,683 special district governments."
Income-taxing authorities are any entity to which the law imputes the right and power to collect income tax. These are the federal government, State governments, and local or municipal governments, where the grants of this power are made by the State to the local or municipal governments, and not simply exercised by local and municipal governments on behalf of the State.
Before the fourteenth amendment, state and local governments were not subject to the Bill of Rights. There was nothing stopping the local governments from violating the constitution. The fourteenth amendment extended the Bill of Rights (and the constitution) to restrict the local governments from violating a citizen's civil rights.