While I do admit that Soredemo Machi wa Mawatteiru's anime adaptation is better than the manga, it's still one of the funniest mangas I have read. The artstyle is just perfect. I really like all the facial expressions, movements, and paneling that this manga has, and it really elevates it. I really can't read ugly looking manga, and a lot of comedy/4 Komas tend to be lacking in detail (D-Frag) and just end up looking like a rough draft. This manga has such a clean, nice artstyle to it that can't be replicated. Like I said before, the simple facial expressions just make the manga that much better. There's not too much clutter, but there's a good sense of detail.
As for the characters, they're also good. They manage to integrate a lot of characters into the story, and all of them have distinct personalities and as a result, when you see chapters involving different characters, it's like a different story. While the main character is clearly Hotori, there's a lot of variety when it comes to chapters since there's always a difference mix of people that are involved in wacky scenarios. While it is a comedy novel, by involving characters in different settings and interactions, you really get to naturally know their personalities as the story progresses. No character is limited to their initial personality/archetype, and they all get expanded as chapters including them increase. Kon's my favorite character, but there are just a good variety of characters that you won't get bored for the entire 16 volume run.
Another reason why this manga is so fresh is the setting. It takes place in a simple town, so the manga involves the entire town. You're not limited to a classroom, or Hotori's home, but rather, you're able to take a look at characters doing things at various places in the mundane town. Plus, the contents of each chapter is so different. Sometimes, it's about romance. Sometimes, it's slice of life. Sometimes, it's supernatural. And there's always a lot of comedy sprinkled into each chapter, regardless of it's theme, genre, or characters.
It's such a lively town, it reminds me of Gintama, but honestly, Gintama focuses more on characters, while Soredemo Machi wa Mawatteiru focuses on the completeness of a single town. It's really cool and unique in how many different and varied chapters there are that just involve the same cast of characters and same town.
I suck at reviewing comedy series in general, but basically: it's really good.
