Counties of Iceland
Iceland was historically divided into 23 counties known as sýslur (Icelandic pronunciation: [ˈsistlʏr̥]), and 23 independent towns known as kaupstaðir ([ˈkʰœypˌstaːðɪr̥]). Iceland is now split up between 24 sýslumenn (magistrates) that are the highest authority over the local police (except in Reykjavík where there is a special office of police commissioner) and carry out administrative functions such as declaring bankruptcy and marrying people outside of the church.