This section is from the book "Popular Law Library Vol8 Partnership, Private Corporations, Public Corporations", by Albert H. Putney. Also available from Amazon: Popular Law-Dictionary.
Section 31. Towns and townships exist only for the purposes of general political government of the State, and as the sovereign power is not amenable to individuals, such organizations are not liable at common law for neglect of duty and can only be made so by statute.
The reason which exempts these public bodies from liability to private actions, based upon neglect to perform a public duty, does not apply to villages and cities, created for their own benefit; the grant of the corporate franchise in those cases is usually made only at the request of the citizens to be incorporated, and it is justly assumed that it confers a valuable privilege, and which is held to be a consideration for the duties imposed by the charter. On the other hand, towns are established by law, as civil divisions of a county merely and in the establishment of which the inhabitants had no agency or participation.11
9 Town of Bloomfield vs. Bank, 121
U. S., 121. 10 Statutes usually prescribe the time for holding annual meetings and the manner of procedure.