CREATE TABLE table_201_13 (id DECIMAL, "city" TEXT, "county ( ies ) " TEXT, "population\ ( 2000 census ) " DECIMAL, "population\ ( 2010 census ) " DECIMAL, "class" TEXT, "incorporation\ date" DECIMAL)

how many cities have 1926 as their incorporation date ?
SELECT COUNT("city") FROM table_201_13 WHERE "incorporation\ndate" = 1926
SELECT COUNT("city") FROM "table_201_13" WHERE "incorporation\ndate" = 1926