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214 Tahsildars and Assistant and Extra Assistant Commissioners. Thus the chain of executive authority runs down to the tahsildars assistant or ndib through the Commissioner and the Deputy Commissioner, the tahsilddr being directly responsible to the latter. The Assistant and Extra Assistant Commissioners are the Deputy Commissioner's Assistants at headquarters, and as such are invested with powers in all branches. The tahsilddr, a very important functionary, is in charge of a tahsil. He is linked on to the village estates by a double chain, one official consisting of the kanungos and the patwdris or village accountants whom they supervise, the other non-official consisting of the village headmen and the zailddrs, each of whom is the intermediary between the revenue and police staffs and the villages.

Subdivisional Officers.— In some heavy districts one or more tahsils are formed into a subdivision and put in charge of a resident Assistant or Extra Assistant Commissioner, exercising such independent authority as the Deputy Commissioner thinks fit to entrust to him.

The Deputy Commissioner and his Assistants.— As the officer responsible for the maintenance of order the Deputy Commissioner is District Magistrate and has large powers both for the prevention and punishment of crime. The District Superintendent is his Assistant in police matters. The Civil Surgeon is also under his control, and he has an Indian District Inspector of Schools to assist him in educational business. The Deputy Commissioner is subject to the control of the Divisional Commissioner.

Financial Commissioners.— In all matters connected with land, excise, and income tax administration the Commissioner and Deputy Commissioner are subject to the control of the Financial Commissioners, who are also the final appellate authority in revenue cases. As