occupied by royal family members. Some of the magnates also acted as governors of important provinces and all of them were deeply involved with the Assyrian military, controlling significant forces. They also owned large tax-free estates, scattered throughout the empire. In the late Neo-Assyrian Empire, there was a growing disconnect between the traditional Assyrian elite and the kings due to eunuchs growing unprecedently powerful. The highest offices both in the civil administration and the army began to be occupied by eunuchs with deliberately obscure and lowly origins since this ensured that they would be loyal to the king. Eunuchs were trusted since they were believed to not be able to have any dynastic aspirations of their own. From the time of Erishum I in the early Old Assyrian period onward, a yearly office-holder, a limmu official, was elected from the influential men of Assyria. The limmu official gave their name to the year, meaning that their name appeared in all administrative documents signed that year. Kings were typically the limmu officials in their first regnal years. In the Old Assyrian period, the limmu officials also held substantial executive power, though this aspect of the office had disappeared by the time of the rise of the Middle Assyrian Empire. Administration The success of Assyria was not only due to energetic kings who expanded its borders but more importantly due to its ability to efficiently incorporate and govern conquered lands. From the rise of Assyria as a territorial state at the beginning of the Middle Assyrian period onward, Assyrian territory was divided into a set of provinces or districts (pāḫutu). The total number and size of these provinces varied and changed as Assyria expanded and contracted. Every province was headed by a provincial governor (bel pāḫete, bēl pīhāti or šaknu) who was responsible for handling local order, public safety and economy. Governors also stored and distributed the goods produced in their province, which were inspected and collected by royal representatives once a year. Through these inspections, the central government could keep track of current stocks and production throughout the country. Governors had to pay both taxes and offer gifts to the god Ashur, though such gifts were usually small and mainly symbolic. The channeling of taxes and gifts were not only a method of collecting profit but also served to connect the elite of the entire empire to the Assyrian heartland. In