The village was the smallest physical unit. The head of the village was known as “Grammadhipati” who was entitled to collect the share of the King. The King’s share of produce was assessed upon the village as a whole and redistributed by the headman among individual cultivators with due regard to their conditions and the quality and area of the land under their occupation. Payments of land revenues were 28 regarded, as the joint responsibility of the permanent cultivators of the village. The village headman was the most important among the village officials. He was responsible for both the payment of the land revenue and its equitable distribution among the cultivators. The office of headman did not depend upon any single principle, but different elements went to its making. In most cases this office was hereditary. Where the office was elective, the election was subject to the sanction of the State. In fact, his position was similar to that of the Zamindar of later times, with the difference that the Zamindar was appointed directly by the State.