of petty taxes were imposed in place of direct taxes, as a result of which the peasants were compelled to pay more by way of land tax. The king is said to have taken a personal interest in the regular collection of revenues the treasury burgeoned to 90,000,000 Pagoda (a unit of currency) – earning him the epithet "Nine crore Narayana" (Navakoti Narayana). In 1700, he sent an embassy to Aurangazeb's court who bestowed upon him the title Jug Deo Raja and awarded permission to sit on the ivory throne. Following this, he founded the district offices (Attara Kacheri), the central secretariat comprising eighteen departments, and his administration was modelled on Mughal lines. During Haider Ali's rule, the kingdom was divided into five provinces (Asofis) of unequal size, comprising 171 taluks (Paraganas) in total. When Tipu Sultan became the de facto ruler, the kingdom, which encompassed (62,000 mi2), was divided into 37 provinces and a total of 124 taluks (Amil). Each province had a governor (Asof), and one deputy governor. Each taluk had a headman called Amildar and a group of villages were in charge of a Patel. The central administration comprised six departments headed by ministers, each aided by an advisory council of up to four members. When the princely state came under direct British rule in 1831, early commissioners Lushington, Briggs and Morrison were followed by Mark Cubbon, who took charge in 1834. He made Bangalore the capital and divided the princely state into four divisions, each under a British superintendent. The state was further divided into 120 taluks with 85 taluk courts, with all lower level administration in the Kannada language. The office of the commissioner had eight departments; revenue, post, police, cavalry, public works, medical, animal husbandry, judiciary and education. The judiciary was hierarchical with the commissioners' court at the apex, followed by the Huzur Adalat, four superintending courts and eight Sadar Munsiff courts at the lowest level. Lewin Bowring became the chief commissioner in 1862 and held the position until 1870. During his tenure, the property "Registration Act", the "Indian Penal code" and "Code of Criminal Procedure" came into effect and the judiciary was separated from the executive branch of the administration. The state was divided into eight districts – Bangalore, Chitraldroog, Hassan, Kadur, Kolar, Mysore, Shimoga, and Tumkur. After rendition, C. V. Rungacharlu, was made the Diwan. Under him, the first Representative Assembly of