 These sub-divisional officers realised the state demand, nominally one-half of the produce, by the help of the headmen of the villages under their charge.In the sharehold and simple villages of North Gujarát these village headmen were styled "Patel"s or according to Muslim writers "mukaddam"s and in the simple villages of the south they were known as "Desai"s. They arranged for the final distribution of the total demand in joint villages among the shareholders, and in simple villages from the individual cultivators.The sub-divisional officer presented a statement of the accounts of the villages in his sub-division to the district officer, whose record of the revenue of his whole district was in turn forwarded to the head revenue officer at court.