List of magisterial districts in West Virginia
The U.S. state of West Virginia is divided into fifty-five counties, each of which is further subdivided into magisterial districts. The U.S. Census Bureau defines these districts as non-functioning subdivisions used for various purposes, such as conducting elections, apportioning county officials from different areas, recording land ownership, assessing property taxes, and collecting vital statistics.
Source: Wikipedia — List of magisterial districts in West Virginia (CC BY-SA 4.0)