The federal constitution imposes certain limits on taxation at the federal, cantonal and municipal levels. In Switzerland Swiss voters can demand a binding referendum at federal, cantonal, and municipal level. The municipality is the cantonal and district capital. This constitution likewise established the Negros Cantonal Government. The Federal Government forms a court of appeal against decisions of the cantonal governments. The municipality is subdivided into 25 quartieri (quarters) which are grouped into three (cantonal) circles. The current cantonal constitution dates from 1997. But it was assisted by large loans from the cantonal and federal governments. The voter participation was 49.1%, which is much less than the cantonal average of 54.67%. The voter participation was 34.4%, which is much less than the cantonal average of 54.67%. Speaking the dialect is an important part of regional, cantonal and national identities. They are exempt from the cantonal corporate profit tax. Landsgemeinde confirmed the Cantonal Council's decision. However, eligibility to vote varies according to the applicable cantonal law. The Gran Consiglio meets in Bellinzona, the cantonal capital.