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and adjust, all other forms of taxes, such as the excise,
 the income tax, license tax, the local rates,
and so forth. He is also the government treasurer,
as well as the banker for different public departments
 which keep their money in his treasury and
make payments by cheques on him. He is usually
president of the districts board which is charged
with local administration connected with sanitation,
education, maintenance of the district roads, and
other works of a similar nature. In some parts of
India he has the charge of large tanks which supply
water for agriculture, and sees that they are repaired
 and maintained in proper condition.
As a magistrate, the same officer generally
represents the government, superintends the police,
and maintains order. His court is the principal
criminal court for the punishment of crimes within
his district. He is provided with one or more
covenanted and uncovenanted assistants. In the
regulation provinces the senior of these is called
the joint magistrate and collector, the other assistants,
 if covenanted, are called assistant, and if uncovenanted,
 deputy magistrates and collectors.
In the Punjab and elsewhere, where the nonregulation
 system is in force, the deputy commissioner
 is provided with a staff of assistant and
extra assistant commissioners, of whom the assistant
 commissioners are, for the most part, members
of the covenanted civil service. For administrative