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In the magistracies the authority of the chiefs and indumas (headmen) is exercised under the control of resident magistrates.
Finally, there are the village headmen, assisted in Upper Burma by elders, variously designated according to old custom.
Similarly in the towns, there are headmen of wards and elders of blocks.
In Upper Burma these headmen have always been revenue collectors.
The system under which in towns headmen of wards and elders of blocks are appointed is of comparatively recent origin, and is modelled on the village system.