Precinct
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Special District
a district court
The census counts all the people in the nation. This determines the number of seats each state should receive in the U.S. House of Representatives. Then each state or local government must redraw the boundary lines for each district within their state. By law, each district should have about the same population and the district boundaries should touch one another.
a voting district A voting district is the smallest federal election unit. Every state has at least one. There are 435 federal electoral districts. At the state level, it gets more complicated. Every ten years, after the census, states lose, gain or retain the number of representatives, and the states that change must redistrict, i. e., change the geographic outlines so every district has about the same number of persons. The party in power usually changes the lines to benefit their candidates. These districts cross city, town and county boundaries. Unfortunately, state, federal and local elections are under the authority of the election officials of the state, cities and towns, and counties in some states. Thus a city election is run by a city clerk who establishes voting places ("polling stations") consisting of wards, and the wards are further divided into precincts. So the smallest election administrative unit is the precinct.