Setting
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Below the city, there is a complex sewer system, as well as various ruined Ayleid structures and labyrinths. Only a small number of those labyrinths and sewers have been mapped, maintained, and controlled by the Imperial Legion. Large portions of these ruins and sewers, however, are not, and the Imperial Legion advises all adventurers entering the sewers to bring extra hands and securities.
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Above ground, the gleaming Imperial City can be seen clearly for miles. The architecture is ornate and grand, reflecting the wealth and importance of the city. The city is walled in a circular shape around the White-Gold Tower so as to afford it as much defense as possible from would-be attackers.
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----- The Elder Scrolls Wiki, Imperial City