Personally i would use the Data / Consolidate feature in Excel. Basically it will build you a combined table of all your town sheets and sum based on the row & column
headings.
Code:
To use it, click in cell A1 in a blank sheet
Choose Consolidate from the Data Ribbon (or menu depending on your
version)
Ensure the function is set to SUM
At the bottom of the dialog box tick use labels in "Top row" and "left
column"
tick the 'create links to source data' if you want to be able to
update the sheets and have the consolidated table updated
Click in the reference box, go to your first sheet, highlight the data
you have
click Add
Go to your second sheet, highlight the data you have
click Add
repeat for all sheets
click OK
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