BOROUGHS
- In Alaska, a district corresponding to a county elsewhere in the U.S
- BOROUGH, an incorporated town, also BRUGH [n]
- A town or district that is an administrative unit, in particular
- An incorporated municipality in certain US states
- Each of five divisions of New York City
- BOROUGH, an incorporated town [n]
- A town (as distinct from a city) with a corporation and privileges granted by a royal charter
- A town sending representatives to Parliament