“ Of the remains of the Haut-Rhin was formed the territory of Belfort, and the fragments of the Moselle were incorporated in the department of Meurthe, which was renamed Meurthe-et-Moselle, making the number at present eighty-seven. For a complete list of the departments see France. Each department is presided over by an officer called a prefect, appointed by the government, and assisted by a prefectorial council (conseil de préfecture) . The departments are subdivided into arrondissements, each in charge of a sub-prefect. ”